Chap. 189. AN ACT to amend the highway law, in relation to auto trucks and trailers. Became a law April 13, 1920, with the approval of the Governor. three-fifths being present. Passed The People of the State of New York, represented in Senate and Assembly, do enact as follows: 30. $ 22a, by I.. 1918, ch. 533, amended. Section 1. Section two hundred and eighty-two-a, of chapter L. 1909, ch. thirty of the laws of nineteen hundred and nine, entitled "An as added act relating to highways, constituting chapter twenty-five of the consolidated laws," as added by chapter five hundred and thirtythree of the laws of nineteen hundred and eighteen, is hereby amended to read as follows: § 282-a. Auto trucks and trailers in excess of certain weights, heights and widths.1 After this section takes effect no person shall operate or drive on the public highways of the state outside of cities an auto truck or trailer having a width of body inclusive of load of more than eight feet, a height from pavement to top of vehicle or load of more than twelve feet six inches nor having a combined weight of truck and load or of trailer and load of more than twenty-five thousand pounds, the load to be so distributed that there shall not be more than eight hundred pounds per inch in width of tire on any one wheel. But this section shall not apply to an auto truck or trailer heretofore registered pursuant to section two hundred and eighty-two of this chapter having a combined weight of truck and load or of trailer and load3 in excess of twenty-five thousand pounds, nor of greater height or width, during the period for which such auto truck or trailer shall have been registered or re-registered. 6 § 2. This act shall take effect immediately. 1 Words "certain weights, heights and widths," substituted for words "twenty-five thousand pounds." 2 Words 66 a width of body inclusive of load of more than eight feet, a height from pavement to top of vehicle or load of more than twelve feet six inches nor having a," new. 66 3 Words or of trailer and load," new. 4 Remainder of sentence new. load or of trailer and load," substituted for words carrying Words "nor of greater height or width," new. Bond issue Bonds; amount, how denominated, etc. Chap. 190. 'AN ACT to authorize the city of Elmira to issue its bonds for the construction of a bridge across the Chemung river in the city of Elmira, and its approaches, and for the acquisition of lands for such approaches. Became a law April 13, 1920, with the approval of the Governor. Passed, three-fifths being present. Accepted by the City. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. The city of Elmira, by its common council, is authorized. hereby authorized to issue from time to time, pursuant to resolution duly adopted by said common council, upon receiving a certified copy of a resolution of the board of public works of said. city of Elmira requesting the same, the bonds of said city of Elmira in a sum, not exceeding in the aggregate four hundred and twenty-five thousand dollars, to be known as "New Main execution, Street Bridge Bonds," and which shall be signed by the mayor and clerk of the city of Elmira and sealed with the seal of said city, and shall be of a denomination or denominations and shall mature at such time or times and bear such rate of interest, not exceeding five per centum per annum, as the common council of said city shall determine and shall not be sold at less than par value; provided, however, that the time fixed for the maturity of any such bonds shall be not more than thirty years from the date of issue, but nothing herein contained shall prevent the refunding of the debt created thereby, or in part thereof, in the manner provided by law. Bonds, record. § 2. The chamberlain of said city shall make and keep in his office a record of said bonds by number, date, amount, date or dates of maturity, and the name or names of the payee, if regis tered. The moneys received from the sale of said bonds shall New Main be paid to the chamberlain of the city of Elmira and by him placed apart as an independent and exclusive fund, to be known as the "New Main Street Bridge Fund," and shall be disbursed by him upon the order of the board of public works, signed by the chairman and clerk of said board. Street Bridge payment. 3. The city of Elmira is authorized to raise by taxation, in Tax for addition to all other sums now authorized by law, whatever sums may be necessary to pay the interest on said bonds and the principal at the time of the maturity thereof. of proceeds 8 4. The board of public works shall use and expend the Application moneys realized from the sale of said bonds so to be issued for of bonds. the following purposes and none other: To erect and construct a new bridge across and over the Chemung river in the city of Elmira, from the foot of Main street on the north bank of said river to the foot of South Main street on the south bank of said river, and to acquire such land as may be needed for proper approaches to said bridge, and for the construction of such approaches upon the completion of said bridge; and for the payment of all reasonable expenses incurred by said board of public works in the discharge of its duties under this act. specifica proposals. of board works. § 5. Said board of public works shall cause to be prepared Plans and plans and specifications in accordance with its determination and tions: advertise for proposals to carry out and execute such plans and specifications, all or any of which proposals it may reject. Any Contracts contract of said board of public works signed by a majority of its fuble members shall be thereafter binding upon the city of Elmira. Said board of public works shall have power to sell the old bridge sale of now on said site and to apply the moneys arising from such sale upon the costs of construction of the new bridge provided for herein. old bridge. sioners of works: no compensation, re ports, § 6. The commissioners of public works shall serve without commiscompensation for their services hereunder. The said board of public public works shall make a report to the common council when the bridge shall have been completed, and also whenever required so to do by said common council during the progress of the work power. hereunder. The said board of public works shall have power to do all other things which they may deem necessary and proper to carry out the provisions of this act not inconsistent therewith. Any unexpended balance of the moneys in said fund after the Applicacompletion of said bridge, and the payment of all obligations expended and expenses incurred by said board of public works under the balance. provisions of this act, shall be applied by the chamberlain of the city of Elmira to the payment of the bonds of said city, and not otherwise. tion of nn. nation of § 7. If for any reason the lands necessary for appropriate Condemapproaches to said bridge cannot be acquired by purchase, the necessary lands. common council of the city of Elmira is authorized to acquire the same by condemnation for the public use thereof, pursuant to the condemnation law. 8. This act shall take effect immediately. & 351a, 331b added b. 62. Chap. 191. AN ACT to amend the tax law, in relation to the application to non-residents of the personal income tax provisions and making a personal income tax a debt due to the state.1 Became a law April 14, 1920, 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. Chapter sixty-two of the laws of nineteen hundred L. 1909, and nine, entitled "An act in relation to taxation, constituting chapter sixty of the consolidated laws," is hereby amended by inserting in article sixteen, as added by chapter six hundred and twenty-seven of the laws of nineteen hundred and nineteen, two new sections, to be sections three hundred and fifty-one-a and three hundred and fifty-one-b, to read as follows: 351-a. Reimposition of tax against nonresidents. The tax provided for in section three hundred and fifty-one of this chapter, upon and with respect to income derived from all property owned and from every business, trade, profession or occupation carried on in this state by natural persons not residents of the state, is hereby reimposed with respect to the taxable income for the cal endar year nineteen hundred and nineteen and for any taxable year ending during the year nineteen hundred and nineteen, and for each year thereafter. Such tax shall be levied, collected and paid for the year nineteen hundred and nineteen, and returns with respect thereto shall be filed on or before June thirtieth, nineteen hundred and twenty, unless the time shall be extended as provided in this article. § 351-b. Tax a debt. Every tax imposed by this article, and all increases, interest and penalties thereon, in addition to being a tax against property, business, trade, profession or occupation, 1 See Travis v. Yale & Towne Mfg. Co., 252 U. S. 60. as in this article provided, shall also become, from the time it is due and payable, a personal debt, from the person or persons liable to pay the same, to the state of New York. § 362, as of L. 1919, ch. added by § 2. Section three hundred and sixty-two of such chapter, as added by chapter six hundred and twenty-seven of the laws nineteen hundred and nineteen, is hereby amended to read tollows: 2 627. as amended. § 362. Exemptions. The following exemptions shall be allowed to any taxpayer: 1. In the case of a single person, a personal exemption of one thousand dollars, or in the case of the head of a family or a married person living with husband or wife, a personal exemption of two thousand dollars. A husband and wife living together shall receive but one personal exemption of two thousand dollars against their aggregate net income; and in case they make separate returns, the personal exemption of two thousand dollars shall be equally divided between them. 2. Two hundred dollars for each person (other than husband or wife) dependent upon and receiving his chief support from the taxpayer, if such dependent person is under eighteen years of age or is incapable of self-support because mentally or physically defective. § 3. This act shall take effect immediately. Chap. 192. AN ACT to amend the election law, in relation to compensation of deputy county clerks with election duties in the county of Oneida. Became a law April 14, 1920, 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 two hundred and nine-a of chapter twenty- L. 1909, ch. two of the laws of nineteen hundred and nine, entitled "An act in 2 As amended by L. 1920, ch. 58, ante. 3 Word "resident" omitted. 4 Words "shall be equally” substituted for words " may be taken by either or." 22, 209a, |