Amended by Laws 1893, p. 361, ch. 204; Laws 1897, p. 1150, ch. 784.. 781 1862, p. 970, ch. 484. Amended by Laws 1894, p. 1871, ch. 750; Laws 1896, p. 978, ch. 748.... 1869, p. 40, ch. 22, § 17.. 583 1877, p. 492, ch. 436... 1025 1880, p. 367, ch. 245.....1012 1882, p. 351, ch. 410, §
Greater New York. Laws 1901, pp. 207, 210, ch. 466, §§ 469, 473..
1890, p. 1066, ch. 564, §
1901, p. 971, ch. 354... 907
1890, p. 1083, ch. 565. Amended by Laws 1892, p. 1383, ch. 676, § 2, subd. 13 1890, p. 1087, ch. 565, § 11 225. 229 1890, p. 1087, ch. 565, § 12. Amended by Laws 1892, p. 1382, ch. 676.. 443 1890, p. 1095, ch. 565, §
36. Amended by Laws 1898, p. 1174, ch. 466.. 443 1890, p. 1096, ch. 565, §
1890, p. 1101, ch. 565, § 53
1890, p. 1111, ch. 565, § 95 1890. pp. 1113, 1114, ch. 565, §§ 101, 104.. 1890. p. 1152, ch. 566, § 103
1892, p. 1382, ch. 676. 1892, p. 1383, ch. 676, § 2, subd. 13 1892, p. 1691, ch. 683, § 57. Amended by Laws 1900, p. 1583, ch. 737.. 706 1892, p. 1749, ch. 686, §
19. Amended by Laws 1898, p. 1013, ch. 349; Laws 1900, p. 932, ch. 400; Laws 1905, p. 1156, ch. 496 1892, p. 1805, ch. 6S7, S
1892, p. 1835, ch. 688, §
and 146 New York State Reporter
1894, p. 1889, ch. 752, § 47. Amended by Laws 1895, p. 912, ch. 519, §
20 1894, p. 1896, ch. 752, § 62 619 1895, p. 912, ch. 519, § 20 619 774 1895, p. 2067, ch. 1018. 1896, p. 45, ch. 112. Amended by Laws 1908, p. 406, ch. 144.. 1896, p. 59, ch. 112, § 17 955 1896, p. 60, ch. 112, § 17, subd. 8. Amended by
Laws 1908, p. 414, ch.
4 1897, p. 404, ch. 378, § 1117 1897, p. 422, ch. 414, §
166. Amended by Laws 1907, p. 61, ch. 44. 1897, p. 440, ch. 414, § 260 127 1897, p. 453, ch. 414, § 322 105 1897, p. 467, ch. 415, §§
1896, p. 61, ch. 112, § 18 955 1896, p. 62, ch. 112, § 19. Amended by Laws 1897, p. 222, ch. 312... 1896, p. 65, ch. 112, § 21. Amended by Laws 1901, p. 1538, ch. 640.. 1896, p. 65, ch. 112, § 23. Amended by Laws 1905, p. 1735, ch. 680. 1896, p. 67, ch. 112, § 25. Amended by Laws 1903, p. 1122, ch. 486. 1896, p. 73, ch. 112, § 31. Amended by Laws 1903, p. 1129, ch. 486... 1896, p. 75, ch. 112, § 34. Amended by Laws 1908, p. 1046, ch. 350. 951 1896, p. 215, ch. 272. 1118 1896, p. 227, ch. 272, § 63 282 1896, p. 227, ch. 272, § 64 611 1896, p. 315, ch. 371. 1896, p. 564, ch. 547, § 30 310, 1017 1896, p. 564. ch. 547, § 31 1017 1896, pp. 573, 574, ch. 547, §§ 85, 87. 565 1896, p. 574, ch. 547, § 91 197 1896, p. 582, ch. 547, § 146 1896, p. 603, ch. 547. § 225 397, 486, 993 1896, p. 795, ch. 908, § 43 165 1896, p. 856, ch. 908, § 181 646 1896, p. 869, ch. 908, § 221. Amended by Laws 1905, p. 829, ch. 368... 611 1896, p. 874, ch. 908. § Amended by Laws 1900, p. 1438, ch. 658. § 1; Laws 1901, p. 380, ch. 173; Laws 1905. p. 827, ch. 368; Laws 1906, p. 1495, ch. 567. 1896, p. 894, ch. 909, § 3. Amended by Laws 1901, p. 1668, ch. 654. 1896, p. 900, ch. 909, § 11, subd. 1. Amended by Laws 1901, p. 238, ch.
1897, p. 468, ch. 415, § 20.
Amended by Laws 1899, p. 351, ch. 192.. 1897, p. 508, ch. 417, § 3.. 811 1897, p. 518, ch. 418, § 9 287, 980 1897, p. 523, ch. 418, § 18,
subd. 4. 640 1897, p. 724, ch. 612, § 28 S4 1897, pp. 736-738, ch. 612, $$ 132-134, 142, 144.... 802 1897, p. 739, ch. 612, §
160 .1040 1897, p. 756, ch. 612, § 322 559 1897, p. 794, ch. 754.. 997 1897, p. 1150, ch. 784. 781 1898, p. 343, ch. 179, § 6 339 1898, pp. 349, 352, ch. 179, $$ 8, 10.. 664, 693 1898, p. 377, ch. 182, § 30. Amended by Laws 1901, p. 1355, ch. 552....225, 229 1898, p. 960, ch. 335. 1898, p. 1013, ch. 349... 1898, p. 1174, ch. 466. 1899, p. 351, ch. 192. 1899, p. 795, ch. 370. 1899, p. 809, ch. 370, § 21. Amended by Laws 1902, p. 804, ch. 270; Laws 1904, p. 1694, ch. 697.. 695 1899, p. 968, ch. 473....67, 71 1899, p. 991, ch. 473, § 9 71 1899, p. 993, ch. 473, § 10 1899, p. 995, ch. 473, § 11 1899, p. 1380, ch. 630.
1900, p. 1605, ch. 751.... 578 | 1901, p. 971, ch. 354..... 907 | 1903, p. 1122, ch. 486, § 1900, p. 1607, ch. 751, § 4 4 1901, p. 1355, ch. 552. 1901, p. 137, ch. 466, § 317 316 1901, p. 153, ch. 466, § 354
465, 543 1901, p. 154, ch. 466, § 355 465 1901, p. 157, ch. 466, § 357 543 1901, p. 186, ch. 466, § 419 304 1901, pp. 207, 210, ch. 466, $$ 469, 473.. 813 1901, p. 232, ch. 95. .67, 71 1901, p. 238, ch. 95, § 11, subd. 1. 332 1901, p. 279, ch. 466, § 685 688 1901, p. 380, ch. 173.. 695 1901, p. 419, ch. 466, § 990 858 1901, p. 425, ch. 466. §
998. Amended by Laws 1904, p. 1885, ch. 736, § 1
225, 229 1901, p. 1423, ch. 587, § 1 619 1901, p. 1538, ch. 640.... 955 1901, p. 1668, ch. 654. 657 1902, p. 804, ch. 270. 695 1902, p. 1498, ch. 580, § 26 1902, p. 1557, ch. 580, § 230 1902, p. 1561, ch. 580, §§ 248, 249. 1902, p. 1562, ch. 580, § 253 1902, p. 1562, ch. 580, § 253. Amended by Laws 1907, p. 554, ch. 304. 1902, p. 1562, ch. 580, §§ 253-256 1902, p. 1563, ch.
951 1903, p. 1129, ch. 486, § 31 955 1904, p. 141, ch. 70.....67, 71 1904, p. 1694, ch. 697. 1904, p. 1885, ch. 736, § 1 1905, p. 827, ch. 368.. 1905, p. 829, ch. 368, § 221 611 1905, p. 1156, ch. 496.
1905, p. 2102, ch. 740, § 1 428 1906, p. 114, ch. 67.
1906, pp. 773, 786, 796. ch. 326, &$ 14, 28, 34.
1906, p. 1439, ch. 527. § 1 485
1906, p. 1442, ch. 527, § 9 690 1906, p. 1495, ch. 567.... 695
1414 1901, p. 639, ch. 466, § 1549
311 1902, p. 1587, ch. 580, § 334 466 1902, p. 1748, ch. 600. 684 1903, p. 239, ch. 87, § 1.. 811 1903, p. 334, ch. 147, § 3. Amended by Laws 1905, p. 2102, ch. 740. § 1.... 428 1903, p. 747, ch. 371, § 36 936
1907, pp. 903, 911, ch. 429, §§ 25, 38 1907, p. 930, ch. 429, § 82 341 1907, p. 1711, ch. 732, § 18 1907, p. 2356, ch. 755, §§ 781 476, 477 1908, p. 406, ch. 144..475, 502 1908, p. 414, ch. 144, § 17, subd. 8. 1908, p. 462, ch. 166. 1908, p. 1046, ch. 350. 1908, p. 1221, ch. 429. 1908, p. 1221, ch. 429, § 1 374 1908, p. 1872, ch. 506.... 154
Laws 1894, p. 1873, c. 752, amending_the rapid transit act of 1891 (Laws 1891, p. 3. c. 4), held not to have enlarged New York City's governmental powers, but to have made it a railroad corporation for certain purposes.-In re Board of Rapid Transit Com'rs (Sup.) 619. § 2. Regulation and operation.
In an action against a street railway for damages from a collision with plaintiff's wagon, a judgment for plaintiff held unauthorized by the evidence.-Bang v. New York & Q. C. Ry. Co. (Sup.) 530.
*In an action for injuries to a child struck by a street car, a rule of the company regulating the conduct of motorman held admissible on the issue of his negligence.-Sullivan v. Rich- mond Light & R. Co. (Sup.) 648.
§ 87. The conditions stated under which a street railroad would be liable for injuries re- sulting from frightening the horse drawing a passing vehicle by sounding the gong, or by suddenly increasing speed so as to cause a col- lision with the vehicle.-Sauter v. International Ry. Co. (Sup.) 863.
$ 79. Evidence held not to establish a street railway company's liability for injury caused by a team falling into an excavation extending un-
*Point annotated. See syllabus.
and 146 New York State Reporter
der its track, but not constructed by it.-New York Mail Co. v. Joline (Sup.) 1067.
See Highways; Municipal Corporations, §§ 3, 5. 6.
SURVIVORSHIP.
Evidence, see Death, § 1.
Of devisees or legatees, see Wills, § 3.
Condemnation of land for, see Eminent Domain, Of benefit insurance, see Insurance, § 10.
Construction of deed as to street boundary, see Deeds, § 1.
Assessments for municipal improvements, see Municipal Corporations, § 3. License taxes, see Licenses, § 1.
Municipal taxes, see Municipal Corporations § 7. Occupation taxes, see Intoxicating Liquors, § 3. Taxes as claim against estate of decedent, see Executors and Administrators, § 3.
Taxes on premises demised, see Landlord and Tenant, § 3.
§ 1. Levy and assessment.
Under Tax Law, section 43, added to LawS 1896, p. 795, c. 908, by Laws 1899, p. 1591, c. 712, requiring every person, etc., to make a written report to the State Board of Tax Com missioners of all franchises, etc., a corporation which is required to make such reports may not enjoin the commissioners from permitting an in- spection thereof by others.-American Dist. Telegraph Co. v. Woodbury (Sup.) 165.
*In determining the value of property for taxation, based principally on its earnings, the average earnings and expenses for a series of years, or for such time as is reasonably avail- able, must be considered.-People v. State Board of Tax Com'rs (Sup.) 392.
*The value of a franchise should be ascer tained in the same manner as the value of any other property, so far as its nature permits.- People v. State Board of Tax Com'rs (Sup.) 392.
*In ascertaining a special franchise tax against a water company, the classes of prop- erty owned by the company must be considered as contributing pro rata according to their re spective values.-People v. State Board of Tax Com'rs (Sup.) 392.
*The intangible property of a water company possessing no exclusive right to occupy the streets of a city is given a value for taxation because it is supposed to be earning an income, and when the company's earnings bring no ade- quate return, with good management, such in- tangible rights have but little value.-People v. State Board of Tax Com'rs (Sup.) 392.
*The value of the property of a water com- pany, especially its franchise and good will. cannot be ascertained until the franchise tax and all other taxes and a proper replacement fund have been deducted from the current earn- ings.-People v. State Board of Tax Com'rs (Sup.) 392.
*The manner of determining the value of the intangible property of a water company for the assessment of the franchise tax determined.- People v. State Board of Tax Com'rs (Sup.) 392.
*Point annotated. See syllabus.
contract invalid.-Wayne-Monroe Telephone Co. v. Ontario Telephone Co. (Sup.) 424.
*A street railroad company subject to franchise tax under General Railroad Law (Laws 1890, p. 1111, c. 565), § 95, is not liable *A contract between two telephone companies for receipts derived from its operation under for the purpose of giving them mutual con- trackage agreements over tracks built and owned nection in noncompetitive territory, which on- by other companies.-City of New York v. Fully incidentally prevented competition between ton St. R. Co. (Sup.) 494.
Assessors, in preparing an assessment roll, held to have substantially complied with Mt. Vernon City Charter, § 135.-Wilcox v. City & County Contract Co. (Sup.) 532.
§ 2. Legacy, inheritance, and transfer taxes.
*Money deposited by father in bank in trust for his son, the gift to take effect on his death, held subject to transfer tax.-In re Pierce's Es- tate (Sur.) 594.
The widow of an adopted son of a testator, who by the provisions of Domestic Relations Law (Laws 1896, p. 227, c. 272) § 64, was a son of testator. held the widow of a son, within the meaning of Transfer Tax Law (Laws 1896, p. 869, c. 908) § 221, as amended by Laws 1905, p. 829, c. 368.-In re Duryea's Estate (Sup.) 611; Angus v. Comptroller of State of New York. Id.
them, held not invalid as against public policy.- Wayne-Monroe Telephone Co. v. Ontario Tele- phone Co. (Sup.) 424.
§ 2. Regulation and operation.
Facts held not to make a telegraph company liable for a penalty under Transportation Cor- porations Law (Laws 1890, p. 1152, c. 566, § 103), for refusal to take message.-Petze v. Western Union Telegraph Co. (Sup.) 516.
§ 33. A telephone company held not entitled to repudiate the part of its agreement with a city limiting its rates on the ground that the city was not authorized to make it.-Buffalo Merchants' Delivery Co. v. Frontier Telephone Co. (Sup.) 862.
§ 33. A private citizen, contracting with a telephone company for service at a different rate than that prescribed by its franchise, held not entitled to repudiate his contract and de- mand service according to the franchise.-Buf- falo Merchants' Delivery Co. v. Frontier Tele- phone Co. (Sup.) 862.
*Under Tax Law (Laws 1896. p. 874, c. 908) § 230, as amended by Laws 1900, p. 1438. c. 658, § 1, Laws 1901, p. 380, c. 173, Laws 1905, p. 827, c. 368, and Laws 1906, p. 1495, c. 567, in effect permitting the State Comptroller to appoint and remove at pleasure two transfer tax appraisers in Kings and other counties, and Laws 1888, p. 162, c. 119, and Laws 1892, p. 1117, c. 577, repealed and substantially re- enacted by Civil Service Law (Laws 1899, p. 809. c. 370) § 21, afterwards amended by Laws 1902, p. 804, c. 270, and Laws 1904, p. 1694. Of interest on mortgage, see Mortgages, § 4. c. 697, held, that Laws 1900, p. 1438, c. 658, authorized the removal by the State Comp- troller, without hearing or charges, of a vol- unteer fireman appointed transfer tax appraiser.
TEMPORARY ADMINISTRATORS.
Right to commissions, see Executors and Ad- ministrators, § 7.
notwithstanding the provisions of section 21 of Regulation, see Municipal Corporations, § 4. the civil service law, prohibiting the removal
of such persons except on hearing and charges. -People v. Glynn (Sup.) 695.
$ 861. Where an estate created by a will vest-
ed before the transfer tax statutes were enacted. Of leases, see Landlord and Tenant, § 2. no tax can be imposed thereon.-In re Haggerty (Sup.) 1017.
*A contract between two telephone companies not being contrary to public policy as venting competition, the sale of the lines of one of them to a third company, whose field of oper- ations made it an active competitor of the re- maining company, did not render the original
TESTAMENTARY POWERS.
Construction and execution, see Powers, § 2.
For particular acts in or incidental to judicial proceedings.
Filing record on appeal, see Appeal, § 3. *Point annotated. See syllabus.
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