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CHAP. 193.

AN ACT to amend chapter five hundred and forty-two of the laws of one thousand eight hundred and eighty, entitled "An act to provide for raising taxes for the use of the State upon certain corporations, joint-stock companies and associations," as amended by chapter three hundred and fifty-nine of the laws of one thousand eight hundred and eighty-five.

APPROVED by the Governor April 25, 1889. Passed, three-fifths being present.

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

corpora

SECTION 1. Section three of chapter five hundred and forty-two of Certain the laws of one thousand eight hundred and eighty, entitled "An act tions, etc., to provide for raising taxes for the use of the State upon certain corpo- to pay to rations, joint-stock companies and associations " as amended by chap- State. ter three hundred and sixty-one of the laws of one thousand eight hundred and eighty-one and by chapter three hundred and fifty-nine of the laws of one thousand eight hundred and eighty-five, is hereby amended so as to read as follows:

upon divi

§ 3. Every corporation, joint-stock company or association whatever, now or hereafter incorporated or organized under any law of this. State, or now or hereafter incorporated, organized by or under the laws of any other State or country, and doing business in this State, except savings banks and institutions for savings, life insurance companies, banks and foreign insurance companies, agricultural, horticultural, and manufacturing or mining corporations, carrying on manufactures or mining ores within this State, which exception shall not be taken to include gas companies or trust companies shall be subject to and pay a tax, as a tax upon its corporate franchise or business, into the treasury of the State annually, to be computed as follows: If the dividend or dividends made or declared by such corporation, Tax, how joint-stock company or association during any year ending with the computed first day of November amount to six or more than six per centum dends. upon the par value of its capital stock, then the tax to be at the rate of one-quarter mill upon the capital stock for each one per centum of dividend so made or declared; or if no dividend be made or declared, or if the dividend or dividends made or declared do not amount to six per centum upon the par value of said capital stock, then the tax to be at the rate of one and one-half mills upon each dollar of the valuation of the said capital stock, made in accordance with the provisions of the first section of this act; and in case any such corporation, jointstock company or association shall have more than one kind of capital How taxed, stock, as, for instance, common and preferred stock, and upon one of poration said stocks, a dividend or dividends amounting to six or more than etc., has six per centum upon the par value thereof has been made or declared, mon and and upon the other, no dividend has been made or declared, or the stock. dividend or dividends made or declared thereon, amount to less than six per centum upon the par value thereof, then the tax shall be at the rate of one-quarter mill for each one per centum of dividend made or declared upon the capital stock upon the par value of which the dividend or dividends made or declared amount to six or more than six per centum, and in addition thereto tax shall be charged at the rate of one and one-half mills upon each dollar of a valuation,

when cor

both com

preferred

City charter

made also in accordance with the provisions of this act, of the capital stock upon which no dividend was made or declared, or upon the par value of which the dividend or dividends made or declared did not amount to six per centum.

§ 2. This act shall take effect immediately.

CHAP. 194.

AN ACT to amend section sixteen hundred and thirty-eight of chap-
ter four hundred and ten of the laws of eighteen hundred and
eighty-two, entitled "An act to consolidate into one act and to
declare the special and local laws affecting public interests in the
city of New York," relating to the drawing of jurors.

APPROVED by the Governor April 25, 1889. 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 sixteen hundred and thirty-eight of chapter amended. four hundred and ten of the laws of eighteen hundred and eighty-two, entitled "An act to consolidate into one act and to declare the special and local laws affecting public interests in the city of New York," is hereby amended so as to read as follows:

jurors,how

and by

lected.

Grand § 1638. The persons to serve as grand jurors at courts of oyer and terminer and general sessions, to be held in the city of New York, whom se shall be selected from the persons whose names are contained in the lists of petit jurors for the time being for said city, by a board to consist of the mayor of such city, the presiding judge of the supreme court in the first judicial district, the chief justice of the superior court of the city of New York, the first judge of the court of common pleas, the recorder, the city judge and the judges of the court of gencral sessions of said city and county.

Service of

CHAP. 195.

AN ACT to amend section four hundred and forty of the Code of
Civil Procedure, in relation to the service of a summons.

APPROVED by the Governor April 25, 1889. 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 four hundred and forty of the Code of Civil summons Procedure is hereby amended so as to read as follows:

by publication, order of judge for.

§ 440. The order may be made by a judge of the court or the county judge of the county where the action is triable. It must direct that service of the summons, upon the defendant named or described in the order, be made by publication thereof in two newspapers, designated in the order as most likely to give notice to the defendant, for a specified time, which the judge deems reasonable, not less than once a week for six successive weeks; or, at the option of the plaintiff, by service of the summons, and of a copy of the complaint and order,

how

without the State, upon the defendant personally, and if he is an infant under the age of fourteen years, also upon the person with whom he is sojourning; or, if the defendant is a corporation, upon an officer thereof, specified in section four hundred and thirty-one or four hundred and thirty-two of this act. It must also contain, either a direc- Copy of tion that, on or before the day of the first publication, the plaintiff complaint deposit in a specified post-office, one or more sets of copies of the sum- and order, mons, complaint and order, each contained in a securely closed post- mailed. paid wrapper, directed to the defendant, at a place specified in the order; or a statement that the judge being satisfied by the affidavits upon which the order was granted, that the plaintiff cannot, with Mailing, reasonable diligence, ascertain a place or places where the defendant when diswould probably receive matter transmitted through the post-office, with. dispenses with the deposit of any papers therein. §2. This act shall take effect immediately.

CHAP. 196.

AN ACT to amend chapter two hundred and ninety-eight of the laws of one thousand eight hundred and eighty-three, entitled "An act to provide for the government of the city of Albany." APPROVED by the Governor April 25, 1889. Passed, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

pensed

charter

SECTION 1. Title three of chapter two hundred and ninety-eight of City the laws of one thousand eight hundred and eighty-three, entitled amended. "An act to provide for the government of the city of Albany," is hereby amended by adding thereto the following sections:

council, as

ments, by

lands.

§ 53. Whenever a petition is presented to the common council, Petition to signed and acknowledged by one or more persons owning not less than to street one-half of the number of feet fronting both sides of that portion of improvethe street, avenue, court or alley to be improved, as shall appear by the owners of last annual tax-roll on file in the office of the receiver of taxes, of adjacent which fact the certificate of the city engineer shall be conclusive evidence, and which petition shall, in other respects, be in the manner and form authorized and required by the charter of the city of Albany, for the grading, filling, forming, curbing, paving or repaving the carriageway and for the flagging, sodding and setting out trees on the sidewalk of any street, avenue, court or alley, or any part thereof, not less than one thousand lineal feet, with such kind of pavement, except cobble stone, as shall be set forth in the petition; said common council is authorized, in its discretion, to provide for the gen- Action eral manner of the execution of such work, and to take such action by council. as under the charter of the city and the laws relating to the same shall be proper in the premises, and to direct such work to be done; and it shall be the duty of the board of contract and apportionment Execution and the other boards and officers of said city to carry the same into of work. execution and effect.

thereon,

ordinances

§ 54. Such work in the last preceding section provided for, if Laws and authorized by the common council, shall be done in all respects in governing accordance with the laws of the State of New York, and the laws, work. ordinances and resolutions of the common council of the city of

how as

sessed upon

property

Expenses, Albany. Whenever such work shall have been completed, the expenses thereof shall be imposed and assessed upon the property benefited thereby in like manner and form as other assessments for work done benefted in said city are laid and imposed, and such assessment, where so made, shall be conclusive evidence of the regularity of all prior proceedings taken and had under the provisions of this act, and shall be lien upon and constitute a lien and charge upon the several pieces of land and lands. franchises therein described; and the general provisions of the charter Provisions of the city of Albany now existing or hereafter to be enacted, as to as to valid the validity of any assessment to the extent of any certificates of ity of as indebtedness issued in payment thereof, shall be applicable and shall apply to the assessment in this act provided for to the extent of any bonds issued hereunder to pay for the same.

To be a

applicable

sessments,

etc.

Assessments, when and

able.

Right of land,

owner to

assess

ment.

Sale of property

§ 55. If such petition shall be duly presented to the common council and shall be certified by the city engineer, as above provided how pay for, then in such case the assessment for the expense of such work above provided for shall be and become due and payable in the manner and at the time and in the proportion following, and not otherwise, that is to say: One-fifth part of each of such assessment, with interest on the whole amount of the entire assessment up to that time remaining unpaid from and after the date of the confirmation of such assessment, at and after the rate of interest specified in the bonds of the city issued under this act, shall be payable on the first day of September following the confirmation of such assessment; and one-fifth part thereof with like interest on the whole amount of the entire assessment up to that time remaining unpaid from the date at which the last previous payment of interest is provided to be paid, shall be and become due and payable on each succeeding first day of September, until the whole of such assessment shall be paid. The owner of any piece of property so assessed may, at any time, pay to the chamberpay up full lain of the city of Albany the entire assessment upon his property, with interest at the rate aforesaid up to the time of such payment, and thereupon said property shall be discharged from the lien of such assessment. In case any payment so above provided for shall for unpaid not be made when, as above provided for, it becomes due and payable, then such amount shall be collected by a sale of the property assessed, City cham- and such other, if any, proceeding as may be provided by law for the berlain to collection of ordinary assessments in said city. It shall be the duty of the chamberlain of the city of Albany immediately when any such default shall take place, to proceed, under the provisions of the charter of said city, to advertise the premises assessed for such amount so in default, and to sell the same for the amount due thereon, with interest on such amount from the time of such default, at the rate prescribed by the charter of said city in the case of ordinary city assessments, together with the costs and charges of the notice and Chamber- sale. The property shall be sold subject to all subsequent payments lain's cer- chargeable thereto under the said assessment, and subject to any other conclusive city assessment then a lien thereon, and the chamberlain's certificate astro and chamberlain's declaration of sale shall each be conclusive evidence ceedings. of the regularity of all proceedings prior thereto, including the sale. "Improve- § 56. It shall be the duty of the board of finance of the city of bonds" of Albany, upon the confirmation of any assessment mentioned in section city issue fifty-five of this act, to cause to be prepared and executed in the usual form, bonds of said city to be known as improvement bonds (designating thereon the name of the street or avenue improved), and to sell so many of the same as near as may be, as shall produce an amount

assess

ments.

advertise and sell.

tificate,

ment

and sale of.

and when

to meet

pal, how

equal to such assessment, at public auction at not less than par, after notice of such intended sale shall have been published for ten days, Sundays and legal holidays excepted, in the three city newspapers appointed and authorized to publish city notices in the city of Albany. Such bonds shall bear interest at not exceeding three and one-half per Rate of centum per annum, and shall be so respectively made payable, that of interest the principal sum thereby secured to be paid there shall fall due on payable. each first day of November following, each first day of September succeeding the confirmation of the assessment above provided for, bonds representing one-fifth part of the aforesaid assessment, to represent which said bonds shall be issued. The principal and interest upon such bonds shall be paid by the city, as they respectively mature, out of the amount collected from the assessment to pay the amount Deficiency for which the bonds were issued. Should there not be sufficient money interest in the chamberlain's hands, collected from such assessment, to pay the and princibonds or any of them or the interest thereon, when they mature, then provided such bonds or interest shall be paid out of the general debt sinking for. fund of the city, and in such case any money thereafter collected from the assessment shall be paid into such sinking fund. The proceeds Proceeds of such bonds shall be applied to the payment of the amount due to bonds. the contractor and any other expense represented in and covered by how apsuch assessment. The provisions of sections fifty-three, fifty-four, fifty-five and fifty-six, of this title, shall not be applicable to any work done under the provisions of the charter of the city of Albany, and Act, how any assessment for such work shall be collected and paid in all respects as other assessments are provided to be collected and paid in and under the provisions of the charter of said city, unless the common council shall, in the law or ordinance providing for the doing of such work, direct that the provisions of sections fifty-three, fifty-four, fiftyfive and fifty-six of this title shall be applicable thereto, and which Ordinances said ordinance must receive the vote of two-thirds of all the members work, how directing elected to said common council, and be approved by the mayor, and if passed and approved. disapproved by the mayor shall not be passed, notwithstanding such disapproval, except by the vote of four-fifths of all the members elected to said common council, which provisions in the law or ordi- How nance for such work, the persons signing a petition for the doing of disapsaid work are authorized to make a condition of said petition taking proved by

effect.

from

plied.

applicable.

passed, if

mayor.

under

§ 57. The common council may, by a vote of two-thirds of all the Drains members elected to said common council, direct that the expense of sidewalks, laying drains or sewers under the sidewalk or carriageway of that etc., expor- pense of, tion of any street, avenue, court or alley, which shall be improved how inunder the provisions of section* fifty-three, fifty-four, fifty-five and cluded. fifty-six of this title (if the laying of such drains or sewers be duly authorized by law), be included in the assessment for such improvement made due and payable in the manner prescribed by section fiftyfive of this title.

as to issue

§ 58. No bonds for street improvements shall be issued by the city Restriction of Albany when the amount outstanding, issued for street improve- of imments, together with those proposed to be issued, shall exceed the provement sum of seven hundred and fifty thousand dollars. § 2. This act shall take effect immediately.

30

*So in the original.

bonds.

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