THE MCCARREN LAW Relating to the Certificates of Teachers of Brooklyn. CHAPTER 417. AN ACT to amend chapter three hundred and seventy-eight of the laws of eighteen hundred and ninety-seven, entitled "An act to unite into one municipality, under the corporate name of The City of New York, the various communities lying in and about New York harbor, the City of Brooklyn and the County of Kings, the County of Richmoud and part of the County of Queens, and to provide for the government thereof," relative to the salaries of teachers in the public schools. Accepted by the city. Became a law April 25, 1899, with the approval of the Governor. Passed, three-fifths being pres ent. The People of the State of New York, represented in Senate and Assembly, do enact as follows: throughout any one borough. The salaries, two hundred and fifty dollars in each year fixed and established and duly payable in the until they shall receive the sum of two thoudifferent schools of the territory hereby con- sand and five hundred dollars per annum; and solidated as these salaries were on the first the salaries of the male principals in said day of January, eighteen hundred and ninety-schools shall be increased by the addition of eight, shall be and remain the salaries in the two hundred and fifty dollars in each year schools of the several boroughs, hereby con- until they shall receive the sum of three thoustituted, until the same shall be changed or sand and five hundred dollars per annum; and modified as provided for in this section. No no male principal, after ten years of service regular teacher in the public schools of any as principal in said schools, shall receive less of the boroughs shall be paid a sum less than than three thousand five hundred dollars per six hundred dollars per annum. No teacher annum; and no woman principal of ten years shall, after ten years of service in the public service as principal in said schools shall reschools of said boroughs, receive less than ceive less than twenty-five hundred dollars nine hundred dollars per annum; nor shall per annum, provided, however, that the servany teacher after fifteen years of service ice of such principal shall have been approved in said schools receive less than twelve after inspection and investigation as fit and hundred dollars per annum; and no vice meritorious by the borough board of superinprincipal, head of department, or first assist- tendents; but these provisions shall not apSection 1. Section ten hundred and ninety ant in said schools shall be paid less than ply to principals of schools of less than twelve one of chapter three hundred and seventy-fourteen hundred dollars per annum; and no classes. No salary now paid to any public eight of the laws of eighteen hundred and male teacher after twelve years of service in school teacher in the City of New York shall ninety-seven is hereby amended to read as said schools shall receive less than two thou- be reduced by the operation of this act. follows: sand and one hundred and sixty dollars per Sec. 1091. Each school board shall have annum; provided, however, that the service power to adopt bylaws fixing the salaries of of such teacher, vice principal, head of dethe borough and associate superintendents, partment or first assistant shall have been apof principals, and branch principals, and, of proved after inspection and investigation as all other members of the supervising and fit and meritorious by a majority of the borteaching staff, and such salaries shall be reg-ough board of school superintendents. For ulated by merit, by the grade of class taught, all purposes affecting the incrcase of salaries by the length of service, or by the experience of the teachers in any school, the principal of in teaching of the incumbent in charge, or by such school shall have a seat in the borough such a combination of these considerations as board of superintendents with a vote on all the school board may deem proper. Said sal- increases of salaries of teachers in said school, aries need not be uniform throughout all the the salaries of the women principals in said several boroughs, nor in any two of them, nor schools shall be increased by the addition of Sec. 2. The board of estimate and apporticnment is hereby authorized and required to direct the issue of revenue bonds for the purpose of providing funds to carry into effect the provisions of this act. Sec. 3. This act shall take effect immediately. State of New York, Office of the Secretary of State, ss.: I have compared the preceding with the original law on file in this office, and do hereby certify that the same is a correct transcript therefrom and of the whole of said original law. JOHN T. MCDONOUGH, Secretary of State. THE THE FORD FRANCHISE TAX LAW. FORD FRANCHISE TAX LAW. An act to amend the tax law in relation to the taxation of public franchises as real property. Section 1. Subdivision three of section two of the tax law is hereby amended to read as follows: next ensuing year. The assessors or other taxing officer, or other local officer in any city, town or village, or any state or county officer, shall on demand furnish to the state board of tax commissioners any information required by such board for the purpose of determining the value of a special franchise. Each city, town or village clerk shall, within five days after the receipt by him of a statement of assessment of a special franchise by the state board of tax commissioners, deliver a copy of such statement certified by him to the assessors or other officers charged with the duty of making local assessments, in each tax district in such city, town or village. The valuation of a special franchise as so fixed by the state board of tax commissioners shall be entered by the assessors or other officers in the proper column of the assessment roll. Sec. 43. Report to state board of tax commissioners.-Every person, copartnership, association or corporation subject to taxation on a special franchise, shall, within thirty days after this section takes effect, or within thirty days after such special franchise is acquired, make a written report to the state board of tax commissioners containing a full descripor tion of every special franchise possessed or ensub-joyed by such person, copartnership, associa and and or or tion or corporation, a copy of the special law, grant, ordinance, or contract under which the same is held, or if possessed or enjoyed under 3. The terms "land," "real estate," and "real property," as used in this chapter, include the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon; all bridges, all telegraph lines, wires, poles and appurtenances; all supports and inclosures for electrical conductors and other appurtenances upon, above and under ground; all surface, underground or elevated railroads, including the value of all franchises, rights or permission to construct, maintain or operate the same in, under, above, on or through streets, highways public places; all railroad structures, structures and superstructures, tracks the iron thereon; branches, switches other fixtures permitted or authorized to be a general law, a reference to such law, a made, laid or placed in, upon, above under any public or private road, street ground; all mains, pipes and tanks laid or placed in, upon, above, or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, including the value of all franchiscs, rights, authority or permission to construct, maintain or operate in, under, above, upon, or through any streets, highways or public places, any mains, pipes, tanks, conduits, or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil or other substance, cr electricity for telegraphic, telephonic or other purposes; all trees and underwood growing upon land, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to the state. A franchise, right, authority or permission specified in this subdivision shall for the purpose of taxation be known as a "special franchise." A special franchise shall be deemed to include the value of the tangible property of a person, copartnership association or corporation situated in, upon, under or above any street, highway, public place or public waters in connection with the special franchise. The tangible property so included shall be taxed as a part of the special franchise. No property of a municipal corporation shall be subject to a special franchise tax. Sec. 2. Article two of the tax law is hereby amended by adding at the end thereof sections forty-two, forty-three, forty-four, forty-five, forty-six and forty-seven, and to read as fol lows: Sec. 42. Assessment of special franchise.-The state board of tax commissioners shall annually fix and determine the valuation of each special franchise subject to assessment in each city, town, village or tax district. Such board shall, not less than ten nor more than thirty days next preceding the date when an annual assessment is required by law to be completed in any such city, town or village, Ale with the clerk of such city, town or village a written statement of the valuation of each special franchise in such city, town, vil lage or tax district as fixed and determined by such board; and the valuation so fixed, shall be the assessed valuation on which all taxes based on such special franchise in such city, town or village for state, municipal, school or highway purposes, sha levied during the statement of any condition, obligation or burden imposed upon such special franchise, or under which the same is enjoyed, together with any other information relating to the value of such special franchise, required by the state board. The state board of tax commissioners may from time to time require a further or supplemental report from any such percon, copartnership, association or corporation, containing information and data upon such matters as it may specify. Every report required by this section shall have annexed thereto the affidavit of the president, vice-president, secretary or treasurer of the association or corporation, or one of the persons or one of the members of the copartnership making the same, to the effect that the statements contained therein are true. Such board may prepare blanks to be used in making the reports required by this section. Every person, copartnership, association or corporation failing to make the report required by this section, or failing to make any special report required by the state board of tax commissioners within a reasonable time specified by it, shall forfeit to the people of the state the sum of one hundred dollars for every such failure and the additional sum of ten dollars for each day that such failure continues, and shall not be entitled to review the assessment by certiorari, as provided by section forty-five of this chapter. Sec. 44. Hearing on special franchise assessment.-On making an assessment of a special franchise, the state board of tax commissioners shall immediately give notice in writing to the person, copartnership, association or corporation affected, stating in substance that such assessment has been made, the total valuation of such special franchise, and the valuation thereof in each city, town as village or tax district; and that the board will meet at its office in the city of Albany on a day specified in such notice, which must not be less than twenty nor more than thirty days from the date of the notice, to hear and determine any complaint concerning such sessment. Such notice must be served at least ten days before the day fixed for the hearing; and it may be served on a copartnership, association or corporation, by mailing a copy thereof to it at its principal office or place of business, and on a person, either personally or by mailing it to him at his place of business or last known place of residence. Section thirty-six of this chapter applies so far as practicable to a hearing by the state board of tax commissioners under this section. Sec. 45. Certiorari to review assessment.— An assessment of a special franchise by the state board of tax commissioners may be reviewed in the manner prescribed by article eleven of this chapter, and that article applies so far as practicable to such an assessment, in the same manner and with the same 23 had force and effect as if the assessment been made by local assessors; except that a petition for a writ of certiorari to review the assessment must be presented within fifteen days after notice of the filing of the statement of the valuation of a special franchise with the clerk of the city, town or village, as prescribed by section forty-two of this chapter. Such writ must run to and be answered by said state board of tax commissioners and no writ of certiorari to review any assessment of a special franchise shall run to any other board or officer unless otherwise directed by the court or judge granting the writ. An adjudication made in the proceeding instituted by such writ of certiorari shall be binding upon the local assessors and any ministerial officer who performs any duty in the collection of said assessment in the same manner as though said local assessors or officers had been parties to the proceeding. The state board of tax commissioners, on filing with the city, town or village clerk a statement of the valuation of a special franchise, shall give to the person, copartnership, association or corporation affected written notice that such statement has been filed, and such notice may be served on a copartnership, association or corporation by mailing a copy thereof to it at its principal office or place of business, and on a person either personally or by mailing it to him at his place of business or last known place of residence. Sec. 46. Deduction from special franchise tax for local purposes.-If, when the tax assessed on any special franchise is due and payable under the provisions of law applicable to the city, town or village in which the tangible property is located, it shall appear that the person, copartnership, association or corporation affected has paid to such city, town or village for its exclusive use within the next preceding year, under any agreement therefor, or under any statute requiring the same, any sum based upon a percentage of gross earnings, or any other income, or any license fee, or any sum of money on account of said special franchise, granted to or possessed by such person, copartnership, association, or corporation, which payment was in the nature of a tax, all amounts so paid for the exclusive use of such city, town or village except money paid or expended for paving or repairing of pavement of any street, highway or public place, shall be deducted from any tax based on the assessment made by the state board of tax commissioners for city, town or village purposes, but not otherwise; and the remainder shall be the tax on such special franchise payable for city, town or village purposes. The chamberlain or treasurer of a city, the treasurer of a village, the supervisor of a town, or other officer to whom any sum is paid for which a person, copartnership, association, or corporation is entitled to credit as provided in this section, shall, not less than five nor more than twenty days before a tax on a special franchise is payable, make and deliver to the collector or receiver of taxes or other officer authorized to receive taxes for such city, town or village, his certificate showing the several amounts which have been paid during the year ending on the day of the date of the certificate. On the receipt of such certificate the collector, receiver or other officer shall immediately credit on the tax roll to the person, copartnership, association or corporation affected the amount stated in such certificate, on any tax levied against such person, copartnership, association or corporation on an assessment of a special franchise for city, own or village purposes only, but no credit shall be given on account of such payment or certificate in any other year, nor for a greater sum than the amount of the special franchise tax for city, town or village purposes, for the current year; and he shall collect and receive the balance, if any, of such tax as required by law. Sec. 47. Special franchise tax not to affect other tax. The imposition or payment of a special franchise tax as provided in this chapter shall not relieve any association, copartnership or corporation from the payment of any organization tax or franchise tax or any other tax otherwise imposed by article nine of this chapter, or by any other provision of law; but tangible property subject to |