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[Reference is made to sections.]

ASSESSORS Continued:

-

forest preserve, duties as to state lands in...

banks, list of stockholders subject to inspection of.
bank shares, how assessed.....

individual banker, how assessed....

assessment of agent, trustee, guardian, executor, etc.

22

23

24

25

33

34

assessment of omitted property....

debts owing to nonresidents of the United States, how assessed.... 35

notice of completion of assessment-roll....

to nonresidents

to hear and determine complaints..

may administer oaths and take testimony.
correction and verification of tax-roll..

filing of roll and notice thereof.....

delivery of assessment-roll to supervisor...

36

36a

37

37

38

39

39

apportionment of valuation of railroad, telegraph, etc., companies
and of special franchises among school and special districts...... 40
to follow forms and obey instructions of tax commissioners..
neglect or omission of duty...

41

41

information as to special franchises, to furnish to tax commission... 45f
tax commission to furnish information and instructions to......45a, 171
tax commission may require conferences of....

.171b

.173b

tax commission may require to comply with law..

ATTORNEY-GENERAL:

to recover penalty for failure of corporation to file annual statement
as to trust mortgages...

259

duty of, to enforce payment of mortgage tax..

266

may apply to governor to appoint extraordinary term of supreme
court for trial of special franchise cases..

293

to bring action for sequestration against delinquent corporations.... 306

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[Reference is made to sections.]

BANKS: (See Bankers, Individual; Bankers, Foreign; Banking Corpo-

rations; Savings Banks; Trust Companies.)

stockholders, how taxed..

statements to be furnished assessors by..

penalty for neglect to furnish....

list of stockholders, open to inspection of assessors.

shares, value of, how ascertained..

rate of tax upon.

exemption from other taxes..

no shares exempt from tax.

notice of assessment to..

complaints...

bank tax, levy by board of supervisors..

warrant for collection....

collection and payment..

distribution by boards of supervisors.

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23

23

23

24

24b

24c

.24, 202

24a

26a

24d

24e

24f

24g

exclusion of bank stock in equalization by boards of supervisors.. 50a

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nonresident real property owners of rents reserved, review of

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BOARD OF TAX COMMISSIONERS: (See Tax Commission, State.)

[Reference is made to sections.]

BOND:

of collector, satisfaction of..

88

to be given by banks for safe keeping of state deposits of transfer
taxes

.240a

of recording officers, county treasurers, and chamberlain.

263

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duty to furnish statement of changes to tax commissioner...

45f

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for dwellings, new, exemption from local taxation...

...275a

180

181

4b

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of personal tax where void for want of jurisdiction..

.... 184

104

105

140

141

302

[Reference is made to sections.]

CAPITAL STOCK: (See Corporations.)

taxation of.....

CEMETERY:

exemption of real property of municipal corporations when held
or used for....

CEMETERY CORPORATIONS:

12

..4(3)

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on purchases of land for unpaid taxes, for state or county.
to purchaser..

123

125

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presented to justice of supreme court or at special term.

291

return to writ of..

292

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15

CLERK OF BOARD OF SUPERVISORS: (See Board of Supervisors.)
duties of, as to report of exempt property...

statement of corporate taxes to be delivered to county treasurer. 60
of valuation to be delivered to comptroller..

COLLATERAL INHERITANCES:

tax upon (see Taxable Transfers).

COLLECTION:

61

..220-245

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against telegraph, telephone, and electric light companies.
on rents reserved..

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75

of unpaid taxes on debts due nonresidents of United States.
return of warrant for.

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of tax on person who has removed from county.
supplementary proceedings to collect tax..

no fine or imprisonment for nonpayment of tax..

of personal tax, dismissal of suits and proceedings for.
of nonresident taxes (see Nonresidents).

COLLECTORS:

warrant for collection of taxes, contents.

abstract to be furnished county treasurer.

notice of time of receiving taxes..

nonresident may demand statement of amount of tax.
notice to nonresidents in towns.

of taxes assessed in cities.

collection of taxes by..

against banks

on rents reserved.

levy upon personal property, for failure to pay tax.

tax on part of lot of land, receipt of..

fees of

return of unpaid taxes.

payment of money collected.

of surplus collected..

extension of time for collection.

vacancy, how filled..

warrant, when executed by sheriff.

bond, satisfaction of..

losses by default.

receipts for taxes.

failure to pay tax collected, order of county court.

sheriff to collect amount...

payment over, of amount collected.
liability of bondsmen for deficiency.

COLLECTOR'S WARRANT:

to be annexed to tax-roll, contents....

abstract to be furnished county treasurer.

COMPLAINTS:

as to assessments, hearing and determination..
statement to be filed..

COMPOSITION:

298

299

300

301

59

62

69

69a

70

70a

71

72

75

71

79

70, 81

82

84

84

85

86

87

88

93

70b

303

303

304

305

59.

62

37

37

of tax on transfer..

233

COMPTROLLER: (See Corporations.)

defined

.2(2)

duties of, in respect to assessment of state lands in forest preserve.. 22
as to payment of state tax.

91

to transmit annually to assessors statement of state lands in their
districts

20

accounts with county treasurer.

92

direct proceedings against county treasurer.

nonresident taxes, admission of..

payment to county treasurer of arrears of taxes on lands of non-
residents

103

collection of statistics of taxation, revenue and debt.

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102

64

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