New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1851-01-10

dy of widows and orphans against remote cor
poration, beyond our jurisdiction, would be din
cult and expensive, if not wholly unavailing 1t
seems Just and polite, therefore, that companies
abroad, desiring TO exercise the privilege OF life IN
surance in this State, should be required 70 fur
nish such pledges, and comply with such regua
tons, as will insure the prompt performance OF
the obligations they may assume.
By the Revised Statutes, part l, title 2l,) as
amended by an act OF lsi7, the agents OF all tire
and marine insurance companies in other states,
doing business in this State were required to pay
into the State Treasury a tax Of two per cent
upon the amount Of premiums recelved. The law
required every such agent to execute bond to
the State, conditioned that he should render an
annual account of premiums to the Comptroller
and pay the tax thereon The act Of 1919, CHAP
ter l7s) renquishes the right Of the State Treasu'
~ to the tax on premiums for the lire insurance,
and requires that the same be paid to the fire de-
partment of the city village where the agent
resides leaving the former law unchanged so Tar
as relates to the tax on marine insurance. A cir
cular was issued 10 the several agents oil foreign
companies in February last, requiring the pay
ment Of this tax. This call was promptly re-
sponded to by many of the agents in the interior
of the State bat most of the larger agencies IN
the City of New York refused TO pay the tax, on
the ground that the law imposing 1t is unconstitu-
tlonal 1t appears that the payments have been
withheld for years by some OF the principal agents,
and the treasury has been deprived OF from SlO,-
600 to $4,000 per annum, In consequence oil TINS
refusal The opinions OF eminent legal counsel
have been presented to the Comptroller, denying
the power of the State to impose tax on the
agents Of insurance companies created by other
States The Comptroller cannot concur In tins
view of the subject; and he has deemed It his
duty to place one Of the largest claims in the
hands Of the Attorney. General. The question In
volved will soon be decided by the courts.
1t is respectfully suggested that the act be so
anne nGed as TO withhold certificates OF authority
from the agents of foreign insurance companies,
unless proof shall be furnished that the agents OF
the company applying have paid the tax as re-
suired by law.
AUCTION DUTIES
The annexed statement marked NJ presents
an account in detail of the sums received for auc-
ton duties during the year. The gross amount
received was Ss5,9O9 60, showing diminution,
as compared with the preceding year, OF
S71l5 u.
Vigilant efforts have been made to prevent
frauds upon this branch of the revenue. Compe-
tent agents have been employed under the Act OF
1s49 to nvestigate the accounts aud proceedings
of the auctioneers, and the results have been
useful.
Several auctioneers in the City of New-York
have aiken the ground that State laws imposing
auction duties, are unconstitutional. Opinions
LAWYERS to that effect. For the last two years, a
number OF auctioneers have paid the duties under
protest or with formal notices TO the Comptroller
and Treasurer that they will be held personally
liable to refund the money if they place 1t IN the
Treasury, or allow it to be used by the State
Notwithstanding these warnings OF intended lltl-
cation, the Comptroller has certified the payments
to the Treasurer, and the moneys have been ar
M Sn,o.iier entertains no doubt OF the con-
stitutonal validity of the law imposing auction du-
ties and if his disregard Of the various protests
served upon him, forbidding the paymento OF the
money into the Treasury, should involve him In
personal actions, he will conide in the justice oil
the State to indemnify him from pecuniary harm
STATE PRISONS.
The receipts and expenditures of the State
Prisons are exhibited in three statements marked
0. ?. O.
The earnings of the Sing Sing Prison during the
last fiscal year were S53 479 49, The amount
drawn from the Treasury during the same period
was 1857 SO. The gross amount of expendi
lures was s95,s2s 65, ofwhch amount about $40,
900 was applied to the erection new buildings
large increase OF expenditure was made ne
cessary by the destructive fire which consumed 9
valuable portion of the prison buildings.
The controversy between the State and Chaun-
cey Smith late agent has been terminated by the
decision of the referees, to whom it was submitted
An appropriation of $4,000 will be required tor
the support of this prison for the coming year. In
GLIDING the pay ment OF old indebtedness, consist
ing chiefly Of the balance found by the above re-
ferees.
The Auburn Prison continues to present more
favorable results. The earnings for the year were
SOS 1877 81 the expenditures ST., 100 VI and the
accounts exhibit balance on hand at the close OF
the year from the surplus at its commencement
$500 o..
The amount advanced from the Treasury for the
the support of the Clinton prison during the last
fiscal year, was $24,723 o. The earnings for the
year were sl26O1 95; the expenses Sl0,373 45
1t is estimated that an appropriation OF $4,000
will be required for the current year. The agent
has on hand an accumulation of iron ore equal 10
LOGO tuns which is unavailable at present
IMPROVEMENT OF THE UPPER WATERS OF THE
HUDSON RIVER
By chapter 400, laws of 1850, $4,000 was ap
propriated for improving the upper waters OF the
Hudson River.
OF this amount there has been drawn from the
Treasury the sum of -, 600, and the Commiss ion
ers have expended s6,432 g., leaving S3,567 Is
of the appropriation unexpended, OF which $4,000
remains in the Treasury, and Sl,567 IS in the
hands of the Commissioners.
The reports of Daniel Stewart and Jacob Par
menter, two of the Commissioners, are hereto an
nexed marked II S
1t will be perceived that only a small sum was
expended the last season. The high state of the
river was unavorable to the progress of the work.
Much good has been accomplished by the expend-
iture already made The navigation, formerly SO
perilous, has been made comparatively easy, by
removing the most formidable rocks from the chan
mel 1t is represented that few thousand dol
lars MORE properly applied would enable RATS
end floats to descend the upper waters of the
Hudson in safety.
APPROPRIATION FOR THE IMPROVEMENT OF
RACKET RIVER.
By chapter PAT, laws of 1850, $4,000 was ap.
propristed for improving Racket river and the
tributaries thereof OF this amount $4,000 has
been drawn from the treasury, and si,5sS "a has
been expended, leaving a balance of Sill sc in
the hands OF the Commissioners. The attention
Of the Legislature is invited to the interesting
report of the Commissioners hereto annexed
marked IT,
1t is believed that the appropriation from the