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attach thereto an oath, to the effect that such roll contains to the best of their knowledge and belief a true statement of the property, persons and corporations liable to assessment and taxes in the village, as the same appear upon the assessment roll of the town in which the village is situated, and, if in making such assessment, the valuation of any property has been changed, or if new or additional assessment has been made, that in changing such valuation or in making such new or additional assessment, they have estimated the value of the real estate at the full value thereof, and that the personal property so assessed is assessed at the full value thereof, according to their best knowledge and belief. The roll, as so completed and verified, shall be filed in the village clerk's office on or before the second Tuesday in May; and on or before such second Tuesday in May, the clerk shall cause notice of the completion and filing of such roll to be posted in at Notice of least five public places in the village, specifying the date of filing and that the same will remain on file with the clerk, subject to public inspection, for fifteen days after the date of such notice. § 3. Section five of title seven of said act is hereby amended to read as follows:

completion and filing.

of assessment and

appear tax roll.

§ 5. The trustees shall have full power in all cases to correct Correction the assessment and tax rolls whenever it shall be made to to them that any mistake has been made therein, and they shall have full power and authority to correct the descriptions of real estate thereon, and to add all necessary descriptions of real estate thereon when a proper description thereof has been omitted by such board or when the description thereof by such board shall appear to the trustees to be any wise defective.

§ 4. This act shall take effect immediately.

Act amended.

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Chap. 287.

AN ACT to amend chapter six hundred and seventy-two of the

laws of eighteen hundred and ninety-eight in relation to expenditures for the National Guard and Naval Militia.

Became a law April 8, 1899, with the approval of the Governor. Passed, three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Section one of chapter six hundred and seventy-two of the laws of eighteen hundred and ninety-eight, entitled "An act making an appropriation for the expense of the National Guard and Naval Militia, and also for the National Guard and Naval Militia and volunteers when called into service for the public defense or otherwise, and for the issue of bonds for such purposes," is hereby amended to read as follows:

Appropria- § 1. The sum of five hundred thousand dollars, or so much expenses. thereof as may be necessary is hereby appropriated for the purpose of defraying the expenses of the National Guard and Naval Militia of this state, and volunteers furnished by the state, or either of them, when called into service for the public defense or otherwise on the request or requisition of the president of the United States; and also for defraying the expenses, including the purchase of uniforms, arms and equipments, connected with enlistments to replace organizations or parts thereof of the National Guard, or members thereof, which have or may become a part of the army of the United States, under any call for troops heretofore or hereafter issued by the president, or for the formation of new organizations of the National Guard, or of the reserve militia of the state; and any part of the sum appropriated by this act, not needed for the foregoing purposes may, in the discretion of the adjutant general, be used and expended by him for replacing uniforms, overcoats, trousers, blouses, blankets and equipment worn out in service and to complete the necessary equipment for field service and medical outfit, to be expended as provided by the military code, but no part of the money hereby appropriated Certificate shall be expended unless the governor shall certify that in his opinion there is a necessity for using the same or a portion thereof, and in such case the same shall be paid by the treasurer on the audit and warrant of the comptroller.

Expenditure of balance.

of gov.

nor.

§ 2. This act shall take effect immediately.

Chap. 288.

AN ACT to incorporate Delancey Divinity School.

Became a law April 8, 1899, with the approval of the Governor. Passed, a majority being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

tion.

Section 1. The Delancey Divinity School, now existing and Incorporabeing maintained by the board of education of the diocese of western New York of the Protestant Episcopal Church, is hereby created a body corporate under the name of the Delancey Divinity School, with all the general powers specified by the general corporation law.

§ 2. The first board of trustees of said corporation shall consist of William D. Walker, Jacob A. Regester, Walter North, Charles F. J. Wrigley, Rob Roy Converse, William H. Walker, Henry R. Hopkins, Henry B. Hatheway and John E. Pound, the present members of said board of education of the diocese of western New York for the Protestant Episcopal Church, and the successors in office of said first board of trustees shall be the successors of the present members of said board of educa tion. Said trustees may exercise the powers of trustees of educational institutions, under the laws of the state of New York.

Trustees.

Object of

tion.

§ 3. The object of the corporation hereby created shall be to corpora instruct and train pious men for the ministry of the Protestant Episcopal Church.

§ 4. The corporation hereby created may take and hold real and personal property, by gift, grant, devise or bequest to such an amount as may be or become necessary or proper for the maintenance and support of said corporation. The supreme court at a special term thereof may grant leave to the board of education of the diocese of western New York, aforesaid, and the trustees of the parochial fund of the Protestant Episcopal Church of the diocese of western New York, to transfer and convey real and personal property to the corporation hereby created, without consideration.

§ 5. This act shall take effect immediately.

Real and

personal property.

Chap. 289.

AN ACT to amend chapter five hundred and sixty-five of the laws of eighteen hundred and ninety-five, entitled "An act to incorporate the city of Little Falls," and the acts amendatory thereof.

Accepted by the city.

Became a law April 8, 1899, with the approval of the Governor. Passed, three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Section fifty-three of chapter five hundred and sixtyfive of the laws of eighteen hundred and ninety-five, as amended by chapter one hundred and ninety-nine of the laws of eighteen hundred and ninety-eight, is hereby amended so as to read as follows:

§ 53. Maximum amount of annual city tax levy.—The common council of the city may raise by tax upon the real and personal property assessable in the city, in each year:

a. For the fire and police fund, a sum not exceeding ten thousand dollars.

b. For the poor fund, a sum not exceeding eight thousand dollars.

c. For the park and cemetery fund, a sum not exceeding fifteen hundred dollars.

d. For the fire hydrant fund, a sum not exceeding sixty-five hundred dollars.

e. For the street fund, a sum not exceeding twelve thousand dollars.

f. For the paving fund, a sum not exceeding fifteen thousand dollars.

g. For the lighting fund, a sum not exceeding ten thousand dollars.

h. For the contingent fund, a sum which, added to the amount placed in and credited to said fund from the excise and liquor tax law moneys during the last preceding year, shall not exceed twelve thousand dollars.

i. An amount sufficient to pay the city's share and portion of all assessment bonds (issued in pursuance to sections eighty-two to eighty-four inclusive of this act) and interest thereon falling due during the current fiscal year.

The aggregate for the annual tax levy for all purposes in this section above specified, shall not exceed the sum of fifty-three thousand dollars. In addition to the amounts which shall be included in the annual tax levy for the foregoing purposes, there shall also be included therein for the purposes and uses of the board of education, such sum or sums as the board of education shall declare necessary in pursuance of general laws; and also such amount as shall be necessary to meet the principal and interest on the bonded and other indebtedness of the city falling due during the fiscal year, for which the tax is levied, and to meet all indebtedness remaining unpaid on all judgments against the city; and such further sums as shall have been voted at an annual city election, or at a special city election called for the purpose, and also such other sums as the common council is authorized to expend for the purchase and improvement of real estate, by section eighty of this act.

§ 2. Section eighty-two of said act is hereby amended so as to read as follows:

§ 82. Extension of payments for local improvements.-Upon the delivery of the assessment-roll for any local improvement with the warrant of the common council attached, to the city treasurer, the persons, corporations and property charged with the expense of said improvement shall be subject to the payment of the respective amounts named and assessed in said roll and the same shall be a lien upon the property and real estate mentioned and described in said assessment-roll and shall remain a lien until paid. Any person or corporation, assessed as aforesaid, by paying the amount so assessed upon his or its property, with the fees for the collection thereof, to the treasurer, within thirty days after the delivery of said roll and warrant to him. and notice by him in the official papers of the city of the receipt thereof by him, shall be discharged from such assessment. Whenever the common council shall by resolution so determine, the person or corporation against whose property any such assessment was made shall have the option of paying the same in such number of equal annual installments, not exceeding five, as said council shall determine, the first of which installments. shall be due and collectible upon the said delivery of said roll and warrant to said treasurer and the publication of said notice of the receipt thereof by him, and one of such installments shall

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