New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1872-02-09

ana" be full and correct list OF tno nh 81
hs Of shares held by and every az
banker doing business under inc gn Of bis capital
and n Inc has partners the amount OF ther =, sunb
yeAod in such banking business ana eah Dvrnose of
cap for tho purpose of this act and for the pwSno
taxati1n shaIl be held and regarded as one nds ,s
SHIRE IN such banking business aS' tne ocers author
led to assess taxes during tho business hours o o"0"
dag in which business may legally DO trahss0 ma d.
ne in ohapsr ss q Laws Of sa be ass ap az
taxed on The privilege OF d9 G Of sad COMPANY in this
State equal 70 the capital as ceTn ayg. Of ISL
ine to the provisions Of sod cEa apan 800 Oh
Orh. Mrnner Of assessing Real Estate ,,,,
sECrIos Persons to be assessed a ,y ID tcwn VI
3 n Land occupied by another person, 1t may De as
scss"d IN OF owner occupant OF as tho i"no VI
.. Unoccupicd lands not owned by residents denomna-
Va No tax void in conscGucnce of error In name OF
| owner occupant, or classification OF lana. ,o ,vod
g. Real estate OF incorporated companies Whoe 1880
Where land and bridges to be assessed when diViueu
| by division line OF town .,.o. ou,ned nv
7. Manner Of assessing water and gas pipes o"nou W
The of real estate Of railroads, including
Duty OF town assessors to apporon railroad valr-
| alton among school districts. ,,.,.
TO- fho appOrtionmont shall be fled in town clerks
H. In case of neglect assessors the supervisors shall
IT, Town Clerk shall furnish certified statement Of rail
49, In OF alteration OF school district, WIN may
change the railroad apportionment -, - ...,,on.s ara
IA Is TO- Manner In which lands OF nonresidents arc
| to De designated in the assessment roll -.
IT, When necessary assessors TO havo survey aue Oh
| the lands of non-residents.
sEGToS l. Every person shall be assessed In the town
or ward where he resides when the assessment Is made,
for all lands then owned by him within such Town OF
| ward and occupied by HIM or wholly unoccuped -
SEC. 2. Lands occupied by person otheF IMAM tno
may be assessed to the owner or occupant OF as
SEC g. Unoccuped lands, not owned by person rosld
ing in the ward or town where the same are snateu,
shall be denomuated lands OF non-rosidens, anu shall
| be 3sessed rs hereinafter provided $500
quence Of lands being enormously oassed or omitted
OMISSION Of the name of the rghtfu owner occupant
| coegted except from the real estate assessed.
SEC The real estate Of all incorporated companies,
pants may be assessed to said companies IN the town on
ward in which tho same may be situated In te bS Sn inc
dividuals residents OF the town ward, Is assessed
ayidss rn or lot or divides any bridge owned by
any company corporation or lndVldla each part shaii
be assessed IN the town or ward in which the same snail
SEC T. All gas and water Pipes owned by incorpo-
| rated gas or water company, and LAID IN any pubic
streets or grounds or laid in any private lands or
grounds shall assessed TO said company at the fnil
value thereof, for the purpose used me valuation OF
said gas or water ppes shall be entered In the column
ann Tor ali the eas or water pipes belonging any in
corporatod company In the district for which the assess
water pipes shall be entered in the column Of guam
| tity or description OF lands.
raroad corporation tho assessors shall estimate the
property for tie pRoSe used aHG as R G SSn at
the time the assessment or all tracks, rOadDeds en-
bsnknents cuts lands ss pae ali
iron chairs, rails spikes frogs, ana switches ald or az
5S Sd st5 RH p9SS p grounds R% Ssh%ay
shall be entered separate line Of the assessment ro
the valuation entered in the column OF real estate vaua
tons and the words superstructure in public grounds"
the column OF quantity or description OF land land
In is DAYS after completion and review Of their annual
assessment list to appoIton the valuation 81 tue prop
ery OF each and every railroad COMPANY which appears
ON such assessment list, among the several school DIS
IL situated giving to of said districts its proper
portion according to the proportion tnas tne yauo w
The said property in each OF such districts pears 10 the
SIC To- Such apportonment shall be in writing, and
aud shall set forth the numbers of each district and tho
ofthe valuation Of the property OF each railroad
appor6nent shall be filed With the town clerk by said
%sSs and G tSa sppoToned
shall o1 eso n WHOM ali taxes against said Companies in
and FOR said districts shall be levied and assessed, until
| tue next annual assessment and superintendent
SIC H. In case the assessors shall neglect TO make
such apporilonment II shall ne tae dHy OF te super
OF Education OF district. or OF any railroad
pSd " ho ike ec by said
| SEC 70. The Town Clerk SHALL whenever requested,
district certified Of the amounts apportloned
to such district and the name Of the company 70 which
SIC iS In case any alteration shall be made In any
the oGcr or oee Nee %pS 81 such seraon
shall at the time. determine what change In the
valuation OF the said property III such district would be
Just of the alteration of the district and the
valuation shall be accordingly changed.
SEC H. Tho lands or nonresdents snail De designated
in the same roll but in part thereof separ
Gte from the other assessments and III the manner pre-
l5 II the land to bc assessed DO tract which is
bd po S OF , Ss S
They shall desgnae Sy Its name known t%s oy one
they shall state by what other llDu5 IL Is
O. n they can obtain correct information OF the subdi
visions, they shall put down In their assessment rolls,
and first column all the unoccupied lots In their
alone without the OF their owners. beginning
at the lowest number and proceeding In numerical order
g. In second column and opposite TO the number of
each lot they shall set down the quantity Oh land therein
l. In a third column, and opposite to the quantity,
they shall set down tho valuation OF snch quantity
If such quantity be full lot, 1t shall be designated
by the number alone; If 1t be part of lot the part
SEC TO- II the land 50 to DO assessed be tract which
b as o%s
l. They shall enter in their roll they name or bounda
that such tract is not subdivded, that they
obtain correct information OF the subdivisions. as the
They shall set down in the proper column the guam
THY and valuation as above directed;
such description by It's name or boundaries will be
sufficient; but IL part only Is liable to taxation, that
part or tho part not LIABLE must be particularly de-
scrbed.
II any part such tract be settled and occupied by
resident OF the town ward the shall except
such part from their assessment OF the whole tract and
shall it other unoccupied lands assessed
aud II they otherwise designate such parts they
shall notify the Supervisor OF the town. who shall cause
q survey and manuscript maps to be made for the
purpose OF ascertainng the situation and quantity of
every such unoccuped part.
8. One those maps shall be delivered by the superv
to County Treasurer 10 be by him transmitted ~
the Controller and the other shall be delivered in like
manner to the Assessor.
The shall then complete the assessment of
tract. and shall depOsit the