The sun. [volume] (New York [N.Y.]) 1833-1916, 1879-04-12

lNNN llfIftll tNcil Nl NltlEA, double. trinlp and
1uairuplr track. anu the total number Of mites
or fractions thereof Of switches ur side tracks
OF eNch railroad in each county Of the state. and
shnll Xix and determine for each rnilrund it's
value per mile for right OF way, road bed and
single. double. triple or qundruple track and "A
separate and additional value per mile for
sidings. turn outs or switches, and whenever il |
shall appear to the satisfaction Of snid Board |
that any railroad corporation is possessed OF |
i liable To taxation in addition to the value OF /
its real estate. fixed and determined Ms afore- |
said. and the assessed valuation NJ all buildings |
peiongihE TO sueh corporation and the ground |
covered Ivy su h buildings. The said Board !
snal nsf,rtaln tne assfssnPle value OF al such
personal property, anu snail Tx and determine |
The same. and in fixing the value Of |
the property OF suh railroad corporation !
they shnll take into account the value OF the b
franchises OF such organization. and US factor ,
therein the pruductivenass of such property.
The gross sum 80 fixed shall be npportioned by
said Board among the several counties into
winch the lines Of each railroad extend In the
proportion for cnch county that the total NUM-
Der of miles Of single track nj each road In such
county bears tD the total number OF miles Of sin
gle track of such road in the STATE. Second. the
vain" OF the personal property which under eN-
isting laws is liable TO taxation. OF every tce-
graph company or association. tnking note,
rs IN the case, OF rallrqad corporations. OF
the value of the franchises OF such tele.
graph companies or associations. and
as n factor therein the productNen"ss OF their
property. The Board shan ascertain and de-
tcrmine the number OF miles ot wire used by
each telegraph company or association. and II
more than one wire the number Of wires to each
mile In each Of the counties Of the State II
shall fix the value Of the right OF way franchise
and the personal property OF each ot the said
companies or associations in gross which gross
sum shall be apportioned hy the said Board
among the several counties into which its lines
extend. and shall be in the proportion for each
county that tho total number of miles Of single
wire OF each company or association in said
county bears TO the total number Of miles of sim
Gle wire OF such company or association IN the
State.
Sue 10. The said Board shall reduce the sew
cral determinations made 10y il pursuant To- the
provisions Of the foregoing section 90 writing
and the same shall be signed 10y said Board and
filed in the OH 'e Of the Comptroller. rs follows.
viz Its determinations AS to the value OF the real
estate Of each railroad corporation, on or before
the first Tursl in April In each year and its de-
Examinations rs to the personal property ol each
railroad corporation and OF the rieht " way
franchise. and the personal property ~ each Of
] the appOrtioument OF such valuations rs uiore-
said. ON or before the first Tuesday in Septem-
SIC lG. 1t shall be the duty Of the Comptrol.
I lcr. within ten days after the filing Of each Of
the determinations made 10y him. as corrected.
II any correction is made 10y the Boqrd oi IL,
4 view AMI Of the determinations made by snid
Board Of state Appraisers 90 send hy mail a
/ certified copy OF the sa'ne To each Of the County
/ Trcasurers and g. each clerk ~ the Board OF
| Supervisors Of the several counties -, the state
| and n the city and county OF New York 10 the
I TAN Commissioners OF said city
SIC. IL. IL shall be the duty ~ such County
/ Treasurer. on receiving such determination. to
! file the same in his Office The County Treas
urcr, within ten days thereafter. shall send a
/ copy % the same. certified 10y him. 10y mail. 70
of said county. The Clerk OF the Board of SUI
pcryisors shall present each Of such determi-
/ nations To the Board ot Supervisors on the day
OF the annual meeting OF such Board.
SIC Is. 1t shall be the duty OF the Board Of
Supervisors in each county In the state. except
IN the city and county of New York To apnor-
ton the amounts determined bv the said state
Board Of Appraisers. pursuant to the provisions
az section IL OF this act, other than the amounts
determined as values of real estate OF rnilroad
corporations among the several cities. towns.
/ ruilraut nr tala.rraf al t4Nfaul na n
portion to each city. town, or ward in the case
Of railroads. that the Assessed value OF real
ward bears to tho total assessed value Of the
real estate OF such railroad IN SAID county and
in the case OF telegraph companies or assoria-
tons. ~ the same proportion IN eHch cry. town.
or ward that total number Of miles Of single
wire OF such telegraph company or association
in such city town, or ward bears 70 the total
number 81 miles Of single wire OF said telegraph
company or association IN said county
SEC 10. II shall be the duty Of the Tax Com
mssiouers Of the city Of New York and in tho
/ Other counties Of the State and the assessors OF
the several cities towns and wards first. to
assess az its full and true value the real estate
held or owned 10y any corporation or incor-
porated company. association. Joint stock COM
pany or copartnership. and in the case OF rail-
I road corporations TO assess al It's true value the
real estate held or owned by any such corpora
lion AMI tie ground covered thereby. lo-
Gated on or partly ON the right 81 way
~ such railroad and such other real estate
living outside OF the right Of WAY aud held oi
owned by such corporation. Second, TO asccr-
b tain lY cturato measurement To-" length ~
miles or fraction thereof Of the ronhbet Of sin
gle. double. triple or quadrupic tracks, and o
the sidinss or switches OF ea"h Of the railroads
/ 10 SAID city town, or ward, ana 70 Ne~ess ehet
road az such rate per mile rs said state Boar,
| OF Appraisers SHALL have determined 90 be th'
D. value thereof at It's last annual meeting. IL
/ making such measurement the said assessor'
shall. except in the CITY and county Of New
York determine tho length OF suid road o
, roads In each school district and incorporate,
Z and make a record 81 the same Tor the pur
Of ffrssn "a
. ! corporated villages. Third. 10 enter th'
r amount HpporuQned 10 each city. town
or ward, by the Board OF Supervisors. pur
= suant 10 the provisions OF section Is %
/ this act aud in the city and county Of New
+ York the amount certified 10y the Cpmptrolle
. as Hpportoned 20 said city and county 10y sai'
% State Board. pursuant 20 the provisions O
p section II Of this act in the column Of per
% sonal property OF the assessment ron OF SAT-
r / city town. or ward and opposite the name %
b such railroad corporation or telegraph com
S pany or association and such sum or sums
% wnen added 10 the assessment OF real estate O
- such railroad corporation or telegraph com
J., pany or association IN such city. town, o
5 alton holds or owns real estate, then such sun
or suuisl shall Ice the total assessment OF sucl
. railroad corporation or telegraph company %
. / association. in such city, town, or ward. an
upon which taxes shall bo levied and collector
[ | until another valuation and apportionment !
% male. iour,hi 70 assess any Insurance. com
+ uany or association IN the city, town, or war
. whore located. on tie valuation OF the gross re
trrmined BY the Comptroller. Fifth, 10 assess ii
4 the city town. and ward Whrrea any CORPORATION
: association joint stock company or copdriner
= ship lothcr than insurance companies or asso
Citations and railroad corporations and tele
graph companiesl may be located. the severa
I shures or stock. scrip certificates. or other Ger
2 tlNcates. rs Aforesaid. Of such company a. IA
/ value ~ determined by the Comptroller
4 Corrected If any correction is made. b
: said Board OF Review, and said share
70 or stocks scrip certificates or other certificate
70 ms aforesaid. shall be- included in valuation g
10 personal property 81 such shnre. stock, scrl
g or other certificate holder in the asses mcnt q
a taxes In the city, town, or ward whore sue
Z. company or association Ii located and not else
g where. whether said share. stock scrip or otho
rtincatc holder resides IN said city, town, u
r ward or not and there shall be Kept At all time
10 in the office where such corporation, associl
b. ton Joint stock company or copartnership
4 located a full and correct list Of names and res
10 licences Of all the share, stock. scrip or othe
- certificate holders therein, and the number T.
y shares. stock or scrip or other certificate
n held 10y each. and such list shall De- sui
r lect 10 inspection Of the ohicers author
q lzol 10 usscss taxes during tho bushes
l. hours Of each day in which husiucs
g may be legally transacted and shall
r required hy such OH 'crs, furnish copy
!. sucn list The tax on the shares, stock, or serl
10 Of such corporation, association, or ruphrtnel
4 ship shall. on the date that such tax IS made q
N Imposed be and shall remain lien on sue
shnr. ar shares. sock or serIp until the La