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his possession as may lead to the recovery of any taxes due the state therefrom. If, in his opinion, the interests of the state require it, the comptroller may employ such person to assist in the collection and preparation of evidence and in the prosecution and trial of actions for such taxes, and so much of the same, not exceeding ten per centum thereof, as may be collected from any such delinquent corporation, association, company, partnership or person, by reason of such report and such services, as shall have been agreed upon between such person and the comptroller or attorney-general as a compensation therefor, shall be paid to such person, and nothing shall be paid to such person for such report or services unless there shall be a recovery of taxes by reason thereof. (Sec. 202, former sec. 199, Tax Law.)
Source: Ch. 266, L. 1886, without change of substance.
Action for recovery of taxes; forfeiture of charter of delinquent corporation.- An action may be brought by the attorney-general, at the instance of the comptroller, in the name of the state, to recover the amount of any account audited and stated by the comptroller under the provisions of this article. If any such account shall remain unpaid at the expiration of one year after notice of the statement thereof has been sent as required by this article, and the comptroller is satisfied that the failure to pay the same is intentional, he shall so report to the attorney-general, who shall immediately bring an action, in the name of the people of the state, for the forfeiture of the franchise of any corporation, joint stock company or association failing to make such payment, and if it is found that such failure was in. tentional, judgment shall be rendered in such action for the forfeiture of its franchise and for its dissolution, and thereafter such franchise shall be annulled. (Sec. 203, former sec. 200, Tax Law.)
Source: Ch. 542, L. 1880, sec. 2, as amended by ch. 361, L. 1881; ch. 409, L. 1882, sec. 322, as amended by ch. 196, L. 1894; ch. 679, sec. 3, L. 1886.
Prior to 1899 six years' statute of limitations applied.Prior to Chapter 737, Laws of 1899, infra, the six years' statute of limitations applied to an action for the collection of a franchise tax under this section. People ex rel. N. Y. Loan & Improvement Co. v. Roberts, 157 N. Y. 70 (1898).
NOTE.—Since the above decision, the law has been amended by the addition of section 207 of Tax Law, infra.
Limitation of time.-The provisions of the Code of Civil Procedure, relative to the limitation of time of enforcing a civil remedy, shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by this article, and this section shall be construed as having been in effect as of date of the original enactment of the corporation tax law. (Sec. 207, former sec. 282, added by ch. 737, L. 1899.)
The article (IX) above referred to, relates to the corporation tax covered by pt. III of this book.
Reports to be made by the secretary of state. The secretary of state shall transmit on the first day of each month, to the comptroller, a report of the stock corporations whose certificates of incorporation are filed, or of the foreign stock corporations to whom a certificate of authority has been issued to do business in this state, during the preceding month. Such report shall state the name of the corporation, its place of business, the amount of its capital stock, its purposes or objects, the names and places of residence of its directors, and, if a foreign corporation, its place of business within the state. The comptroller may prescribe the forms and furnish the blanks for such reports. The secretary of state shall make like reports to the comptroller whenever required by him relating to any such corporations, whose certificates have been filed, or to whom a certificate of authority has been issued prior to the time when this article takes effect, and during any period of time specified by the comptroller in his request for such report. (Sec. 204, former sec. 201, Tax Law.)
Source: (In place of ch. 166, L. 1881.)
Exemption from other state taxation. The personal property of every corporation, company, association or partnership, taxable under this article, other than for an organization tax, shall be exempt from assessment and taxation upon its personal property for state purposes, if all taxes due and payable under this article have been paid thereby. The personal property of every corporation taxable under section 188 of this article, other than for an organization tax, and as provided in the banking law, shall be exempt from assessment and taxation for all other purposes. The personal property of a private or individual banker, actually employed in his business as such banker, shall be exempt from taxation for state purposes, if such private or individual banker shall have paid all taxes due and payable under this article. Such corporation and private or individual banker shall in no other respect be relieved from assessment and taxation by reason of the provisions of this article. The owner and holder of stock in an incorporated trust company liable to taxation under the provisions of this chapter shall not be taxed as an individual for such stock.
Personal property exempted from taxation by this section shall not include shares of stock of banks and banking associations taxable under the provisions of section twenty-four of this chapter. (Sec. 205, former sec 202, Tax Law, as amended by ch. 132, L. 1901, inadvertently repealed and re-enacted by ch. 172, L. 1902; ch. 121, L. 1907; ch. 739, L. 1907.)
Source: Ch. 542, sec. 8, L. 1880, as amended by ch. 361, L. 1881; ch. 679, sec. 4, L. 1886, as amended by ch. 218, L. 1891.
No exemption from local tax.-Taxes imposed by Chapter 542, Laws of 1880, are only for state purposes. Corporations are not relieved thereby from county or municipal taxes. People ex rel. Eastern Transp. Line v. Commissioners of Taxes, 26 Hun, 446 (1882).
Personal property of insurance company consisting of bank stock exempted.—The exemption includes bank stock of fire and marine insurance companies. Aetna Ins. Co. v. Mayor, 153 N. Y. 331 (1897).
I. FORMS FOR LOCAL TAXATION.
[The forms in remedial procedure used in this part of the book are merely precedents and not absolute and stereotyped guides for all occasions, and they should be varied to suit the circumstances of each case and the current practice. The forms of reports to be filed are taken from those in use in the various state and city departments at the time of the publication of this book, and, as these vary from time to time, it would be better to procure those in current use, when required.]
PETITION FOR WRIT OF CERTIORARI.
NEW YORK SUPREME COURT,
COUNTY OF NEW YORK.
The people of the State of New York ex rel. the
Commissioners of Taxes and Assessments,
constituting the Board of Taxes and Assessments in the City of New York,
To the Supreme Court of the State of New York:
.... Company, respectfully shows :
I. That your petitioner is and at all the times hereinafter mentioned was a corporation created by and under the laws of the State of (New
York, and that its principal office or place for transacting its financial business is and at all times hereinafter mentioned was in the borough of ...
... in the city of New York.)* II. That at all the times hereinafter mentioned the above-named
were and now are Commissioners of Taxes and Assessments in the city of New York, constituting the Board of Taxes and Assessments of said city, and that the said ...
was the president of said board. III. That between the first day of April, 191 , and the first day of October, 191 , the said Board of Taxes and Assessments (and its predecessor),+ by a deputy tax commissioner of the city of New York, acting under its direction, assessed the petitioner for the
on the valuation of its personal property (assessed as capital stock and surplus),6 subject to assessment in said city, in the sum of $.
and that said assessment was entered opposite the name of your petitioner in books kept in the offices of the said board, called the “Annual Record of Assessed Valuations of Real and Personal Estate of Corporations," forming part of "the Annual Record of the Assessed Valuation of Real and Personal Estate of the Borough of
IV. That said Board of Taxes and Assessments between the first day of October, 191 , and the first day of December, 191 , advertised in one or more papers published in the city of New York notice that the books of Annual Record of Assessed Valuation of Real and Personal Estate were open for examination and correction of the valuations of real and personal estate by persons considering themselves aggrieved.
V. That subsequent to the first day of October, 191, and before the said first day of December, 191 , viz., on the day of ...
...., your petitioner, considering itself aggrieved by the valuation of its personal property (assessed as capital stock and surplus)I made written application to said Board of Taxes and Assessments, pursuant to law, to have the same corrected.
*In the case of a foreign corporation, give the home or principal office of the corporation, and also its New York office, if any.
+Where there has been any change in the board during the taxing period, this allegation is appropriate.
For foreign corporations insert "capital invested in business in the State of New York."