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aggregate principal amount of not exceeding seventeen thousand dollars, bearing interest at a rate not exceeding five per centum per annum, payable semi-annually, and maturing in annual installments of one thousand dollars commencing January first nineteen hundred and twenty-nine.

sale.

3. The principal and interest of such bonds shall be payable Bonds: at such place within the state of New York as the fire commis- payment, sioners shall determine and such commissioners shall sell said bonds at not less than par and accrued interest. Notice of the sale of such bonds shall be given by publication in a newspaper published or circulating within said fire district and in such other newspapers as the commissioners may designate. The first publication of such notice shall not be less than five days prior to and not including the date of sale.

of pro

4. The proceeds of the sale of such bonds shall be applied Application sclely to the cost of purchasing a motor engine, electric siren, ceeds. land and to erect a building thereon and other fire equipment for the use and benefit of said fire district.

of amount

ment of

and inter

as

and collec

§ 5. The fire commissioners shall before the annual meeting of Annual the board of supervisors present to the supervisor of the town of statement Southold, a verified statement in duplicate of the amount neces- for paysary to pay the principal and interest upon such bonds as the principal same respectively become due and payable. The board of super- and visors shall annually assess, levy and collect a tax upon all the sessment property in said district in an amount sufficient to pay the tion. principal and interest upon such bonds in the same manner, at the same time and by the same officers as the taxes of the town Southold are assessed, levied and collected. Such tax when Payment llected shall be paid over immediately by the supervisor of the over. town of Southold to the treasurer of the Cutchogue fire district.

benefited.

§ 6. It is hereby determined that the territory within the bound- Territory aries described in section one of this act is the territory especially benefited by the creation of said Cutchogue fire district.

§ 7. This act shall not affect any action or proceeding now Pending pending in any court.

§ 8. This act shall take effect immediately.

CHAPTER 36

AN ACT for the relief of the town of Norway in the county of Herkimer Became a law February 14, 1928, 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:

actions.

taxes for

Section 1. The supervisor of the town of Norway in the county Account of of Herkimer, shall cause to be made a correct account of the un- unpaid paid taxes of the years nineteen hundred and twenty, nineteen 1920-1926. andred and twenty-one, nineteen hundred and twenty-two, nineen hundred and twenty-three, nineteen hundred and twenty

four, nineteen hundred and twenty-five, nineteen hundred and twenty-six, upon lands of residents, non-residents and corporations in such town, which should have been returned to the comptroller, pursuant to section one hundred of the tax law and the statutes in such case made and provided, and shall add to the assessment assessment roll of the town of Norway, for the year nineteen hundred and twenty-seven, such of said taxes as have not heretofore been admitted or paid by the comptroller, describing them thereon as relevied taxes of such year.

To be

added to

roll for

1927.

Reassess

ment and collection.

L. 1909,
ch. 16,
$ 38.

subd. 1
amended.

§ 2. The board of supervisors of the county of Herkimer shall cause to be reassessed and levied upon the lots or parcels of land described in such account, the taxes so added by the supervisor of the town of Norway and shall direct the collection thereof, and any of such taxes which shall not have been paid to the town collector shall be returned by him to the county treasurer and state department of taxation and finance, as though they were originally levied as taxes for the year nineteen hundred and twenty, nineteen hundred and twenty-one, nineteen hundred and twenty-two, nineteen hundred and twenty-three, nineteen hundred and twentyfour, nineteen hundred and twenty-five, and nineteen hundred and twenty-six, against the lands affected.

§3. This act shall take effect immediately.

CHAPTER 37

AN ACT to amend the county law, in relation to fire districts outside of incorporated villages

Became a law February 14, 1928, 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. Subdivision one, of section thirty-eight of chapter sixteen of the laws of nineteen hundred and nine, entitled "An act in relation to counties, constituting chapter eleven of the consolidated laws" as amended by chapter four hundred and five of the laws of nineteen hundred and nine and again by chapter three hundred eighty-one of the laws of nineteen hundred and fourteen is hereby further amended to read as follows:

§ 38. Fire districts outside of incorporated villages. 1. Each board of supervisors may, on the written, verified petition of the taxable inhabitants of a proposed fire district outside of an incorporated village or city, and within the county, whose names appear on the last preceding assessment-roll of the town wherein such proposed fire district is located, as owning or representing more than one-half of the taxable real property of such district, or as owning or representing more than one-half of the taxable real property of such district, owned by the residents thereof, establish such district as a fire district. 'In the county of West1 Following sentence new.

chester a fire district may be established by the board of supervisors of said county upon a verified written petition of a majority of the resident taxpayers of the proposed fire district. Where such proposed fire district is situated in two or more counties, the board of supervisors of each county in which a part of such fire district is located, may, by resolution, on the written, verified petition of the taxable inhabitants of that portion of the proposed fire district located in such county, whose names appear on the last preceding assessment-roll of the town or towns in which the proposed fire district is located, as owning or representing one-half of the taxable real property of that part of such proposed fire district located in such county owned by the residents thereof, direct that when a similar resolution is adopted by the board of supervisors of each of the other counties in which such proposed fire district is located, and upon the adoption of such resolution by each such board, such fire district shall be and be deemed to be legally established. No such district shall extend in any direction to exceed one mile from the nearest engine or hose or hook and ladder house located within the district, or to exceed five miles from the nearest station at which an automobile fire engine or an automobile chemical engine is maintained within the district. When any two or more fire districts, established as above provided, not within an incorporated village, adjoin each other, the board of supervisors of the county in which said districts are located, may, upon a written, verified petition of the taxable inhabitants of each of said districts whose names appear on the last preceding assessment-roll of the town or towns within which said fire districts are located, as owning or representing more than one-half of the taxable real property of each of said districts, or as owning or representing more than one-half of the taxable real property of each of said districts owned by the residents thereof, consolidate such fire districts and establish the same into one fire district. The trustees of such fire district hereinafter provided may establish, equip and maintain such engine, hose or hook and ladder houses as they may deem neces

sary.

§ 2. This act shall take effect immediately.

CHAPTER 38

AN ACT to amend the tax law, in relation to the estate tax on estates of resident decedents

Became a law February 14, 1928, 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:

L. 1909,

Section 1. The first paragraph of section two hundred and forty- ch. 62. nine-a of chapter sixty-two of the laws of nineteen hundred and 249. : Formerly "three miles"

1st paragraph amended.

249d,

subd. (b), 1st senonce

amended.

Retroactive.

L. 1909, ch. 64, 88 115,

amended.

nine, entitled "An act in relation to taxation, constituting chapter sixty of the consolidated laws," such section having been added by chapter three hundred and twenty of the laws of nineteen hundred and twenty-five and amended by chapter three hundred. and sixty-five of the laws of nineteen hundred and twenty-six,1 is hereby amended to read as follows:

§ 249-a. Rates of tax. If the net estate (determined as provided in section two hundred and forty-nine-c) exceeds two hundred thousand dollars, a tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent who at the time of his death was a resident of the state of New York:

§ 2. The first sentence of subdivision (b) of section two hundred and forty-nine-d of such chapter, such section having been added by chapter three hundred and twenty of the laws of nineteen hundred and twenty-five and such subdivision having been amended by chapter three hundred and sixty-five of the laws of nineteen hundred and twenty-six, is hereby amended to read as follows:

(b) Return shall be made in all cases where the gross estate at the death of the decedent exceeds two hundred thousand dollars.* 3. This act shall take effect immediately and shall be retroactive to April fifteenth, nineteen hundred and twenty-six, except that it shall not apply to the estate of any person dying prior to its enactment if such estate cannot obtain credit against the United States estate tax for the tax hereby imposed.

CHAPTER 39

AN ACT to amend the village law, in relation to interest on unpaid taxes Became a law February 14, 1928, 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. Sections one hundred and fifteen, one hundred and twenty-six-d, one hundred and twenty-six-e and one hundred and 126d-1261 twenty-six-f of chapter sixty-four of the laws of nineteen hundred and nine, entitled "An act relating to villages, constituting chapter sixty-four of the consolidated laws," as added by chapter six hundred and fifty of the laws of nineteen hundred and twentyseven, are hereby amended to read as follows:

§ 115. Collection of taxes by treasurer; notice to be given to nonresidents. Upon receiving the tax roll and warrant, and on or before the tenth day of June, the treasurer shall cause a

1 Section 249a is further amended by L. 1928, ch. 549, post.
Formerly "one million dollars."

Section 249d is further amended by L. 1928, ch. 549, post.
Formerly "one million two hundred fifty thousand dollars."

notice to be published in the official paper of the village and posted in five conspicuous places in the village, that such tax roll and warrant have been left with him for the collection of the taxes therein levied and designating one or more convenient places in the village where he will receive taxes from June fifteenth to July fifteenth from nine o'clock in the morning until four o'clock in the afternoon, excepting Saturdays, Sundays and holidays and that for said period of time, taxes may be paid to him without additional charge and that on all such taxes remaining unpaid after July fifteenth, one per centum will be added and an additional one per centum for each month and fraction thereof1 thereafter until paid. Such notice shall also be published one week after the first publication in such newspaper. The treasurer shall attend at the time and place specified in said notice and receive such taxes. After the fifteenth day of July, the treasurer shall proceed to collect the taxes remaining unpaid, with interest as herein provided, but without any other fee or charge and for that purpose be possessed of all the powers of a town tax collector. All interest collected shall belong to the village. A person or corporation who is the owner of or liable to assessment for any interest in real property situated and liable to assessment and taxation in a village in which he or it is not actually a resident, may file with the village clerk of such village, a notice stating his name, residence and post office address, or in case of a corporation, its principal office and a description of the premises sufficient to identify the same and such notice shall be valid and continue in effect until cancelled by such person or eorporation. Such person or corporation shall pay to the village. elerk a fee of one dollar at the time of filing such notice. The clerk or treasurer shall, within five days after the delivery of the warrant for the collection of taxes in such village, mail to each person or corporation filing such notice at the post office address stated therein, a statement of the tax rate, the assessment and the amount of taxes due on such property and the times and places at which the same may be paid.

§ 126-d. Payment of unpaid taxes from county treasury. Out of any moneys in the county treasury raised for contingent expenses or for the purpose of paying the amount of the taxes so returned unpaid, the county treasurer shall pay to the treasurer of the village, the amount of the taxes so returned as unpaid with interest thereon to the date of such payment and if there are no moneys in the treasury applicable to such purpose, the board of supervisors at the time of levying said unpaid taxes as provided in the next section, shall pay to the village treasurer the amount thereof with such interest which has been relevied by voucher or draft on the county treasurer in the same manner as

1 Words "for each month and fraction thereof" substituted for words "on the fifteenth of each month."

Words "with interest thereon to the date of such payment" new.
Words "with such interest" new.

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