financial condition. If such a corporation omits to appear and demand a correction of the preliminary assessment, it can obtain no relief from over-valuation by certiorari. People ex rel. Mutual Union Tel. Co. v. Com'rs, 99 N. Y. 254 (1885).

It is the duty of a company to make the statement required by section 27, Tax Law. Prior to the Tax Law of 1896, the court had no power to impose any other punishment than that prescribed by the statute, and a writ of certiorari would not be quashed on the ground that the return showed that no such statement had been made. People ex rel. West Shore R. R. Co. v. Pitman, 9 N. Y. State Rep. 469 (1887). Section 290, Tax Law, now makes it necessary to show that due application was made to the assessors to correct the assessment before a writ of certiorari will be granted.

Attorney general may prosecute to recover penalty for omission to make statement.-In case of neglect to furnish such statements within thirty days after the time above provided, the company so neglecting shall forfeit to the people of this state for each statement so omitted to be furnished, the sum of two hundred and fifty dollars, and it shall be the duty of the attorney general to prosecute for such penalty upon information which shall be furnished him by the comptroller. Upon such statement being furnished and the costs of the suit being paid, the comptroller, if he shall be satisfied that such omission was not wilful, may, in his discretion, discontinue such suit. (Sec. 28 of present and former Tax Law.)

Source: The above provision is in substance the same as secs. 4 and 5, title IV, ch. XIII, R. S. pt. 1.

County Clerks to furnish data respecting corporations.-Between the first and fifteenth days of June in each year, the county clerk in each county of the state, excepting counties containing a city of the second class and counties wholly situate within the corporate limits of a city, shall prepare from the records in his office and mail to each of the town clerks in his said county, a certified statement containing the names of every stock corporation, whose certificate of incorporation has been filed with him since his last preceding annual statement to said several town clerks, whose principal business office or chief place of business is designated in its certificate of incorporation as being in such town or in any village or hamlet therein, together with

the fact of such designation and the names and addresses of the directors of each such corporation, so far as said county clerk can discover the same from the certificate of incorporation or from the latest certificate of election of directors of such corporation filed in his office. Each town clerk receiving such statement shall forthwith file the same in his office and mail a notice of such filing to each of the assessors of his town. (Sec. 29, formerly Sec. 28a, Tax Law, added by ch. 425, L. 1906.)

Assessment of omitted property.-The assessors of any tax district shall, upon their own motion, or upon the application of any taxpayer therein, enter in the assessment roll of the current year any property shown to have been omitted from the assessment roll of the preceding year, at the valuation of that year, or if not then valued, at such valuation as the assessor shall determine for the preceding year, and such valuation shall be stated in a separate line from the valuation of the current year. (Sec. 34, Tax Law, formerly Sec. 33 of Tax Law of 1896.)

Source: The above is in substance the same as sec. 1, ch. 453, L. 1865, with the exception that the original law provided that the application be made by three taxpayers.

Under this section the duty of the assessors is ministerial merely, and they have no discretionary power. If the property was valued the year it was omitted, they must enter it at such valuation. If not, and it was upon the roll of the next year preceding the year it was omitted, they must take it at the valuation of the earlier year. If it was not valued in one of these years, they have no power to enter it. The valuation required is that upon the previous roll. The assessors cannot increase it. People ex rel. Oswald v. Goff, 52 N. Y. 434 (1873).

The provisions of section 33 (now 34) do not authorize re-assessment of omitted taxes without notice nor after the completion of the roll for the current year. Overing v. Foote, 65 N. Y. 263 (1875).

This section also applies to a corporation liable to taxation under Laws 1880, Chapter 542, and inadvertently omitted from assessment for city and county purposes. People ex rel. Brooklyn City R. R. Co. v. Assessors of Brooklyn, 92 N. Y. 430 (1883).

The provisions of section 33 (now section 34), being a part of the general system of taxation, are not subject to the constitutional objection that they do not provide for a notice or hearing, since the general notice of the completion of the assessment roll covers them. Ibid. An assessment against the "estate of

," being considered void, may be placed on the rolls for the following year under this section. Matter of Chadwick, 59 App. Div. 334 (1901). The last named case applied to an assessment of real estate only.

Notice of completion of assessment roll.-The assessors shall complete the assessment roll on or before the first day of August, and make out one copy thereof, to be left with one of their number, and forthwith cause a notice to be conspicuously posted in three or more public places in the tax district, stating that they have completed the assessment roll, and that a copy thereof has been left with one of their number at a specified place, where it may be seen and examined by any person until the third Tuesday of August next following, and that on that day they will meet at a time and place specified in the notice, to review their assessments. They shall also, between the first and fifth day of August, mail a notice to each corporation and person non-resident of their town, who has filed with the town clerk, on or before the fifteenth day of July preceding, a written demand therefor. Such notice shall specify each parcel of land assessed to said corporation or non-resident and the assessed valuation thereof. Upon application by any such nonresident owner of real estate or by a corporation having real estate in more than one tax district, the assessor shall fix a time subsequent to the third Tuesday in August, but not later than the thirty-first day of August, for a hearing and to review their assessment. In any city the notice shall conform to the requirements of the law regulating the time, place and manner of revising assessments in such city. During the time specified in the notice the assessor with whom the roll is left, shall submit it to the inspection of every person applying for that purpose. (Sec. 36 present Tax Law, formerly Sec. 35, Tax Law of 1896, as amended by ch. 385, L. 1904, ch. 403, L. 1909.)

Source: R. S., pt. 1, ch. XIII, title 2, secs. 19, 20, as am'd by L. 1858, ch. 110, without change of substance, except the paragraph as to non-resident owners of real estate, which is new. The paragraph as to mailing a notice to corporations and non-residents was added by ch. 403, L. 1909.

Notice does not apply to bank stock.-The assessment of bank

stock under sections 23 and 24 of the Tax Law is not governed by the provisions of section 35 of the Tax Law as to notice. The Tax Law provides a complete and independent system with respect to the amount, method and manner of assessment of bank stock, and hence, local charter provisions as to notice do not apply to this class of property. People ex rel. Bridgeport Sav. Bank v. Feitner, 191 N. Y. 88 (1908).

Notice, jurisdictional.-Omission by the assessor to give notice of the completion of the assessment roll is a jurisdictional defect. Where notices are not posted for a sufficient time, the assessment is void. Wheeler v. Mills, 40 Barb. 644 (1863). But the posting of the notice by some person other than the assessor answers the requirement of the statute (1890), Supervisor v. Betts, 25 N. Y. State Rep. 660 (1890). If notice of the completion of the roll is not given, it excuses a delay in bringing certiorari. People ex rel. R. W. & O. R. R. v. Haupt, 104 N. Y. 377 (1887); People ex rel. W. S. R. R. Co. v. Adams, 125 N. Y. 471 (1891).

Assessors cannot, ex parte, change names of persons or valuations. After the completion of the assessment roll and formal notice thereof, the assessors are without jurisdiction to change either the persons or property assessed, or the adjudged valuation of the latter, except upon complaint of the party aggrieved. Nor could the assessment be increased except on twenty days' notice. People ex rel. Chamberlain v. Forrest, 96 N. Y. 544 (1884).

Hearing of complaints.- The assessors shall meet at the time and place specified in such notice, and hear and determine all complaints in relation to such assessments brought before them, and for that purpose they may adjourn from time to time. Such complainants shall file with the assessors a statement, under oath, specifying the respect in which the assessment complained of is incorrect, which verification must be made by the person assessed, or whose property is assessed, or by some person authorized to make such statement, and who has knowledge of the facts stated therein. The assessors may administer oaths, take testimony and hear proofs in regard to any such

complaint and the assessment to which it relates. If not satisfied that such assessment is erroneous, they may require the person assessed or his agent, or representative, or any other person, to appear before them and be examined concerning such complaint, and to produce any papers relating to such assessment with respect to his property or his residence for the purpose of taxation. If any such person or his agent or representative, shall wilfully neglect or refuse to attend and be so examined, or to answer any material question put to him, such person shall not be entitled to any reduction of his assessments. Minutes of the examination of every person examined by the assessors upon the hearing of any such complaint, shall be taken and filed in the office of the town or city clerk. The assessors shall, after said examination, fix the value of the property of the complainant and for that purpose may increase or diminish the assessment thereof. (Sec. 37, formerly Sec. 36, Tax Law.)

Source: The above is in substance the same as R. S., pt. 1, ch. 13, title 2, sec. 20, as am'd by ch. 536, L. 1857. The provision that the complaint shall be in writing and filed with the assessors is new.

Agent competent to verify.-The tax agent of a railroad may be presumed to have sufficient knowledge of its assets and property to verify the statement. Assessors who accept and receive such a statement waive objections as to form or want of definiteness. People ex rel. Erie R. R. Co. v. Webster, 49 App. Div. 556 (1900). A statement made to the assessors by an agent, on information and belief and specifying the grounds of his information and belief, if accepted without objection, is sufficient. Personal knowledge is not necessary in such case. People ex rel. W. S. R. R. Co. et al. v. Johnson, 29 App. Div. 75 (1898). The statutory requirements as to the affidavits to reduce assessments must be strictly complied with. People v. Supervisors of Westchester, 15 Barb. 60 (1853); Adriance v. Supervisors of N. Y., 12 How. Pr. 224 (1854); People v. Ross, 15 How. Pr. 23 (1857).

The examination.-Assessors may administer oaths. People ex rel. Buffalo R. R. v. Frederick, 48 Barb. 176 (1866). If the applicant states that he cannot remember to whom the debts he seeks to have deducted from his assessment, are due, nor the sev