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tion of property

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torney.

§ 6. If the said medical examiner finds that a crime has been Binding committed he may bind over as in criminal prosecutions, any witness as he deems necessary or as the district attorney may designate to appear or testify at the court in which an indictment for such an offense may be found or presented. Such medical examiner shall Dispositake charge of any money or other property found on the body of a person, the death of whom causes investigation as provided in this found.

act and immediately deliver the same to the county treasurer who E shall hold and dispose of the same as provided by law.

§ 7. It shall be the duty of the medical examiner to keep on file Records ; in his office full and complete records of all deaths coming under his copies to jurisdiction, together with his conclusions therein. Such records district at shall be kept in the office, properly indexed, stating the name, if known, of every such person, the place where the body was found and the date of death. To the record of such case shall be attached the original report of the medical examiner and the detailed findings of the autopsy and inquiry, if any. The office shall promptly

deliver to the district attorney copies of all records relating to every : death as to which there is, in the judgment of the medical examiner,

any indication of criminality which said records so delivered to said district attorney shall not be open to public inspection except within the discretion of the district attorney. All other records shall be open to public inspection. The district attorney may require from such medical examiner such further records and information as he may deem necessary.

§ 8. The medical examiner may administer oaths and take affi- Other davits, proofs and examine as to any matter within the jurisdiction of the office. Such medical examiner shall exercise all the powers and perform all the duties of a coroner except as herein otherwise provided.

§ 9. This act shall take effect July first, nineteen hundred and in effect twenty-five.

powers.

July 1, 1925.

CHAPTER 140
AN ACT to repeal section one hundred and thirty-eight of the insurance

law, relating to license to persons, partnerships, associations and corpora

tions in excepted cases. Became a law March 16, 1925, 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 hundred and thirty-eight of chapter L. 1909, thirty-three of the laws of nineteen hundred and nine, entitled, g 138 “An act in relation to insurance corporations, constituting chapter repen led. twenty-eight of the consolidated laws," as added by chapter three hundred and twenty-two of the laws of nineteen hundred and eleven, is hereby repealed.

§ 2. This act shall take effect immediately.

CHAPTER 141

existence revived ; declared valid cor

AN ACT to revive and extend the corporate existence of the Majestic The

atre Company of Buffalo, Incorporated, and to legalize the acts of the

directors, as trustees. Became a law March 16, 1925, 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: Corporate Section 1. The corporate existence of the Majestic Theatre Com

pany of Buffalo, Incorporated, is hereby revived and the said Ma

jestic Theatre Company of Buffalo, Incorporated, is hereby poration. declared to be a valid corporation with the same force and effect

as the same existed on the first day of October, nineteen hundred and twenty-two, and prior to the expiration of the period for which said corporation was created; with all the powers, privileges, franchises, and subject to the same duties, obligations and restrictions in respect to such powers under the laws of this state in force on or before the first day of October, nineteen hundred and twenty-two, which were conferred and imposed in respect to said corporation and with the same force and effect as if the said corporate existence and organization had been extended according to law prior to the said first day of October, nineteen hundred and twenty-two, and before the expiration of the period of time for which said corpora

tion was created; and the acts of the directors of said corporation, legalized.

acting as trustees, between the first day of October, nineteen hundred and twenty-two, and the time this act takes effect are hereby

legalized, ratified and confirmed. Corporate

§ 2. The corporate existence of the said Majestic Theatre Com revived and pany of Buffalo, Incorporated, is hereby revived and extended as extended to of the first day of October, nineteen hundred and twenty-two, to be petual ; perpetual, subject to the power of the legislature, by law, to here

after limit or terminate its existence, and to be possessed and isted witb- seized of all the property, and be vested with all the rights and

privileges had, possessed, seized and enjoyed by the said Majestic Theatre Company of Buffalo, Incorporated, at any time prior to the first day of October, nineteen hundred and twenty-two, and such corporation shall be deemed to have existed for all purposes from the date last mentioned, without any lapse, forfeiture or interruption of its corporate existence, and subject to the same liabilities and restrictions provided by law.

The said corporation shall, within thirty days after this act takes effect, file in the office of the secretary of state a certificate, under the signature of an officer thereof, setting forth:

1. The name of the corporation.

2. The date on which its original certificate of incorporation was filed in the office of the secretary of state.

3. That its existence is revived and extended to be perpetual, pursuant to this act, and citing the same by chapter number and

Acts of directors

be per

deemed to h:1 ve ex

Certificate to be filed with secretary of state.

year of passage. Such certificate shall be acknowledged by the
officer executing the same, in the manner required of a deed to be
recorded within the state.

§ 3. Nothing in this act contained shall affect any action or Pending proceeding pending at the time this act takes effect.

§ 4. This act shall take effect immediately.

actions,

33,

amended.

CHAPTER 142
AN ACT to amend the insurance law, in relation to the method of computing

the reserves of casualty or surety insurance corporations.
Became a law March 16, 1925, 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. Paragraph four of subdivision C of section eighty-six 1.. 1909, of chapter thirty-three of the laws of nineteen hundred and nine, $ 56, entitled “An act in relation to insurance corporations, constituting subd. 2 chapter twenty-eight of the consolidated laws,'' such section having 1 (4) been last amended by chapter five hundred and forty of the laws of nineteen hundred and twenty-four, is hereby amended to read as follows:

(4) For all compensation claims under policies written in the Reserves three years immediately preceding the date as of which the state for comment is made, such reserve shall be sixty-five per centum of the claims. earned compensation premiums of each of such three years, less all loss and loss expense payments made in connection with such claims under policies written in the corresponding years; but in any event such reserve shall be not less than the present value at four per centum interest of the determined and the estimated unpaid compensation claims under policies written during each of such years; provided, however, that in computing the reserve for the statement for December thirty-first, nineteen hundred and seventeen, and December thirty-first, nineteen hundred and eighteen, the ratios sixty per centum and sixty-two and one-half per centum respectively shall be used instead of sixty-five per centum as hereinbefore provided.

§ 2. This act shall take effect immediately.

7

1 Words “subdivision two of” inadvertently omitted. 2 Previously amended by L. 1911, ch. 183; L. 1917, ch. 298; L. 1919, ch. 395.

3 Words “in the case of each of the first two years of any such three-year period,” omitted.

CHAPTER 143

AN ACT to amend the tax law, in relation to taxable transfers.1 Became a law March 16, 1925, 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. The title of article ten of chapter sixty-two of the laws of nineteen hundred nine, entitled “An act in relation to taxation, constituting chapter sixty of the consolidated laws," is hereby amended to read as follows:

L. 1909, ch. 62, art. 10, title amended.

$ 220 amended.

TAXABLE TRANSFERS RESIDENTS. § 2. Section two hundred twenty of such chapter, as last amended by chapter one hundred seventy-seven of the laws of nineteen hundred twenty-four, is hereby amended to read as follows:

§ 220. Taxable transfers-residents. A tax shall be and is hereby imposed upon the transfer of any property real or personal, or of any interest therein or income therefrom in trust or otherwise, to persons or corporations in the following cases, subject to the exemptions and limitations hereinafter prescribed:

1. When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed thereof while a resident of the state.

* When the transfer is made by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor, or donor or intended to take effect in possession or enjoyment at or after such death, or where any change in the use or enjoyment of property included in such transfer, or the income thereof, may occur in the lifetime of the grantor, vendor or donor by reason of any power reserved to or conferred upon the grantor, vendor or donor, either solely or in conjunction with any person or persons to alter, or to amend, or to revoke any transfer, or any portion thereof, as to the portion remaining at the time of the death of the grantor, vendor or donor, thus subject to alteration, amendment or revocation. If any one of the transfers mentioned in this subdivision is made for a valuable consideration, the portion of the transfer for which the grantor or vendor receives equivalent monetary value is not taxable, but the remaining portion thereof is taxable.

3. When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer whether made before or after the passage of this chapter.

So in original. (Figure 2 evidently omitted.] 1 The amendments effected by this act are so numerous and extensive that it is impracticable to indicate the changes made.

2 Previously amended by L. 1910, ch. 706; L. 1911, ch. 732; L. 1915, ch. 864; L. 1916, ch. 323; L. 1919, ch. 626; L. 1922, ch. 430.

4. Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property, made either before or after the passage of this chapter, such appointment when made shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will.

5. Whenever property is held in the joint names of two or more persons, or as tenants by the entirety, or is deposited in banks or other institutions or depositaries in the joint names of two or more persons and payable to either or the survivor, upon the death of one of such persons the right of the surviving tenant by the entirety, joint tenant or joint tenants, person or persons, to the immediate ownership or possession and enjoyment of such property, shall be deemed a transfer taxable under the provisions of this article in the same manner as though (a) in the case of tenancies by the entirety one-half of the property to which such transfer relates belonged absolutely to the deceased tenant by the entirety, and (b) in all other cases in the same manner as though a fractional part of the property to be determined by dividing the value of the entire property by the number of joint tenants, joint depositors or persons belonged absolutely to the deceased joint tenant, joint depositor or person; and had been bequeathed to the surviving tenant by the entirety, joint tenant or joint tenants, person or persons, by such deceased tenant by the entirety, joint tenant or joint depositor by will.

6. The tax imposed hereby shall be upon the clear market value of such property at the rates hereinafter prescribed.

7. In determining the amount of any transfer under the provisions of this article no deduction whatsoever shall be allowed for or on account of any death taxes paid to the United States or to any state or territory or foreign jurisdiction, or for or on account of any tax paid under the provisions of article ten-b of this chapter, upon any estate or property transferred.

§ 3. Section two hundred twenty-one of such chapter, as last 221 amended by chapter seven hundred sixty-five of the laws of nine- amended. teen hundred twenty,' is hereby amended to read as follows:

§ 221. Exceptions and limitations. Any property devised or bequeathed for religious ceremonies, observances or commemorative services of or for the deceased donor, or to any person who is a bishop where such bequest or devise is for his official as distinguished from his personal use, or to any religious, educational, library, charitable, missionary, benevolent, hospital or infirmary corporation, wherever incorporated, including corporations organized exclusively for bible or tract purposes and corporations organized for the enforcement of laws relating to children or animals, or real property to a municipal corporation in trust for a

3 Previously amended by L. 1910, chs. 600, 706; L. 1911, ch. 732; L. 1912, ch. 206; L. 1913, chs. 356, 795; L. 1916, ch. 548; L. 1917, ch. 53; L. 1918, ah. 111.

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