§ 3. Notice of assessment of personal property, how given.Whenever the assessor shall assess any person who has not been previously assessed for personal property, or increase any person's assessment for personal property who has been previously assessed, it shall be his duty to notify the person or persons so assessed, in writing, personally or by mail, which notice shall give the amount of such assessment and shall be delivered at least one week before the first Tuesday in May.

§ 14. Section fifteen of title nine of said chapter is hereby amended to read as follows:

§ 15. Delivery of certificate of unpaid taxes to trustees.-Whenever the unpaid taxes and assessments, with the lawful fees and interest in addition thereto, on any one piece or parcel of land, shall have been in the hands of the treasurer for one year, and shall amount to at least the sum of fifty dollars, he shall make a transcript of the same together with all other taxes and assessments in his hands on the same parcel of land. He shall certify to the correctness of the transcript and deliver it to the board of trustees. The possession of the tax-roll by the clerk of the village shall be considered as the possession of the treasurer for the purpose of this section.

§ 15. Section sixteen of title nine of said chapter is hereby amended to read as follows:

§ 16. Ibid. Whenever any tax or assessment on any piece or parcel of land shall have remained unpaid in the hands of the treasurer for three years, he shall make a transcript of the same, together with all other taxes and assessments in his hands on the same parcel of land. He shall certify to the correctness of the transcript and deliver it to the board of trustees. The possession of the tax-roll by the clerk of the village shall be considered as the possession of the treasurer for the purpose of this section.

§ 16. Section thirty-four of title nine of said chapter is hereby amended to read as follows:

§ 34. Errors in assessments, et cetera; roll, how corrected.Whenever there is a manifest error in copying the assessment-roll or levying or extending any tax or assessment, the board of trus tees may at any time within six months after the completion of such assessment-roll and upon ten days' written notice to the party or parties interested, by vote of two-thirds of all the members elected, correct, cancel, remit or add to the same, but shall have

no power to alter any valuation made by the assessor. Any time within three years after the completion of any assessment-roll, where no sale for taxes has actually taken place upon the petition of one or more parties in interest by a vote of two-thirds of all the trustees elected, the board of trustees may divide as equitably as they can, the assessment or tax levied upon any parcel of land, into two or more portions according to the interest of the parties where there has been a division of the premises among several persons by sale or otherwise, but the petitioner shall give ten days' notice, in writing, of his application to all other owners or persons in interest and to the village assessor; and his petition shall contain a description of the premises as described in the assessment-roll, the several parcels into which it has been divided, the proposed valuation of the several parcels, the total amount of taxes due on the whole amount of the premises and the amounts that would be due on each of the said parcels according to the proposed division of the assessment or tax, and shall also contain the names and residences of all owners of said premises or any part or parcel thereof. In no case however shall the sum of the assessed values of the different parcels or the taxes thereon be less than the amount of the original assessment and the taxes levied thereon and the fees, interest and expenses, nor shall the granting of such petition or the division of said taxes or assessment by the board of trustees affect the validity of any tax or assessment.

§ 17. Title nine of said chapter is hereby amended by adding at the end thereof a new section to be known as section fifty-one and to read as follows:

§ 51. All acts and proceedings of the assessor, treasurer, collector and other officers of said village in reference to the annual tax-rolls for the years of eighteen hundred and ninety-seven, eighteen hundred and ninety-eight, eighteen hundred and ninetynine and nineteen hundred are hereby ratified, legalized and confirmed.

§ 18. Section twelve of title ten of said chapter is hereby amended to read as follows:

§ 12. Assessment for fire protection.-A building and the lot upon which it stands, in or upon which water from the water works is not used, situated within five hundred feet of a hydrant, may be assessed by the board of water commissioners for fire

protection; land and lots upon which no buildings stand may also be assessed by the board of water commissioners for the benefits derived from the water system provided that the water mains are laid in a street adjoining said land or lots. Notice of the proposed assessment, and that the board will meet at a time and place specified therein to hear objections thereto, must be served upon the owner of the building or lot, as his name appears upon the last annual assessment-roll personally or by mail, at least ten days before such meeting. The board shall meet at the time and place specified in the notice and after hearing objections, shall complete such assessment. Upon the completion of such assessment, the board shall make a certificate thereof and deliver the same to the village treasurer. The treasurer may receive such assessments for thirty days without fees; after that time an action may be brought to recover the amount of the assessment, or a special warrant may be issued therefor, or the amount may be included in the next annual tax levy. All water rents shall be liens upon the lot, land and premises upon which the water is used from the time they are payable according to the rules and regulations of the board of water commissioners and the amount may be included in the next annual tax levy, against said property.

§ 19. This act shall take effect immediately.

Chap. 371.

AN ACT to amend the provisions of title five of the penal code, relating to crimes against the elective franchise.

Became a law, April 17, 1901, with the approval of the Governor. Passed three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Paragraph ten of section forty-one of title five of the penal code as amended by chapter five hundred and thirty of the laws of eighteen hundred and ninety-nine is hereby amended to read as follows:

10. Being an officer, teller, canvasser, primary inspector, at a political caucus, or at a primary election, knowingly permits any fraudulent vote to be cast, or knowingly receives and deposits in

the ballot box any ballots offered by any person not qualified to vote; or permits the removal of ballots from the polling place before the close of the polls, or refuses to receive ballots intended for the electors of the district, or refuses to deliver to any elector ballots intended for the electors of the district which have been delivered to the board of inspectors, or permits electioneering within the polling place or within one hundred feet therefrom, or fails to keep order within the polling place, or permits any person other than the inspectors to accompany an elector into a voting booth, or enters the voting booth with any elector, except one entitled to receive assistance in the preparation of his ballot, or permits any person other than a voter, who has not voted, or watcher to come within the guard rail or removes or permits another to remove any mark placed upon a ballot for its identi fication, or

§ 2. Section forty-one-a of said title as amended by chapter two hundred and twenty-five of the laws of eighteen hundred and ninety-seven is hereby amended to read as follows:

§ 41a. Any person who:

1. Causes or attempts to cause his name to be placed upon any list or register of voters in more than one election district for the same election, or more than once in the same election district, or

2. Who causes or attempts to cause his name to be placed upon a list or register of voters knowing that he, will not be a qualified voter in the district at the election for which such list or register is made, or; who causes his name to be placed upon the rolls of a party organization of one party while his name is by his consent or procurement upon the rolls of a party organization of another party, or

3. Who registers or attempts to register as an elector under any other name than his own, or

4. Who knowingly gives a false residence within the election district when registering as an elector, or

5. Who knowingly permits, aids, assists, abets, procures, commands or advises another to commit any such act is guilty of a felony, punishable by imprisonment in a state prison for not less than one year nor more than five years.

§ 3. Section forty-one-d of said title is hereby amended to read as follows:

§ 41d. Failure of house-dweller to answer inquiries.-Any person dwelling in a building in a city who wilfully refuses to truly answer any question or who shall give false answers to any questions asked by any elector of such city, between the first meeting of the boards of registry therein for any election and the closing of the polls at such election, relating to the residence and qualifications as a voter of any person dwelling in dwelling in such building, or of any person who appears upon the list or register of voters made by a board of registry as residing at such building, or who knowingly harbors or conceals any person who has falsely registered as a voter or who shall rent any room or rooms, bed or beds to any person to be used by such person for himself or any other person for the purpose of unlawfully registering or voting therefrom is guilty of a misdemeanor.

§ 4. Section forty-one-l of said title is hereby repealed.

§ 5. Section forty-one-m of said title as amended by chapters seventy-seven and two hundred and eighty-two of the laws of eighteen hundred and ninety-four is hereby designated as section forty-one-l and amended to read as follows:

§ 41-1. Illegal voting.-Any person who:

1. Knowingly votes or offers or attempts to vote at any election, primary election or town meeting, when not qualified; or

2. Procures, aids, assists, counsels or advises any person to go or come into any town, ward or election district, for the purpose of voting at any election, primary election or town meeting, knowing that such person is not qualified; or

3. Votes or offers or attempts to vote at an election, primary election or town meeting more than once; or votes or offers or attempts to vote at an election, primary election or town meeting under any other name than his own; or votes or offers or attempts to vote at an election, primary election or town meeting in an election district or from a place where he does not reside; or

4. Procures, aids, assists, commands or advises another to vote or offer or attempts to vote at an election, primary election or town meeting, knowing that such person is not qualified to vote thereat; or

5. Being an inhabitant of another state or county, votes or offers or attempts to vote at an election, primary election or town