§ 236

Former Acts Relating to Receipts.

vision was substantially re-enacted in section 3 by chapter 399, Laws 1892, in effect May 1st of that year, and in section 222 of chapter 908, Laws 1896, in effect June 15th of that year.

Section 222 of chapter 908, Laws 1896, was amended by chapter 173, Laws 1901, in effect April 1st of that year, owing to the fact that in some counties the tax was now paid direct to the State Comptroller, in which event the receipts should be issued by the State Comptroller and sealed and countersigned by the State Treasurer.

The provision of section 222, in reference to the duplicate receipts, was re-enacted with slight changes in the phraseology thereof, as a part of section 236 of chapter 368, Laws 1905, in effect June 1st of that year.

Section 23 of the Act of 1885 provided for the issuing of a receipt showing the payment of tax assessed upon the real property of the decedent pursuant to this article.

This provision was substantially re-enacted in section 16 of chapter 399, Laws 1892, and in section 236 of chapter 908, Laws 1896, aforesaid.

Section 236 was amended by chapter 173, Laws 1901, by providing that the State Comptroller should furnish receipts showing payments of tax on real property in all cases where the tax thereon was paid direct to him.

By section 236 of chapter 368, Laws 1905, in effect June 1st of that year, this provision was amended and it now provides that the State Comptroller shall in all instances, upon payment of the fee therefor, issue a certificate showing that the tax upon the transfer of any real estate has been paid.

No provision is made for obtaining a certificate showing that the real estate of a decedent was exempt

Former Acts Relating to.

§ 237

from the transfer tax. The Comptroller would doubtless be justified under section 236 aforesaid, in issuing such certificate, where it appears from the records in his office that proceedings had been instituted before the proper surrogate, and an order duly entered exempting the transfer of such real estate.

767. Fees of County Treasurer.

[§ 237, Tax Law.] The treasurer of each county in which the office of appraiser is not salaried shall be allowed to retain on all taxes paid and accounted for by him each fiscal year under this article, five per centum on the first fifty thousand dollars, two and one-half per centum 2 on the next fifty thousand dollars, and one per centum on all additional sums. Such fees shall be in addition to the salaries and fees now allowed by law to such officers.

768. Corresponding Sections of Former Acts Relating to Fees of County Treasurer.

Section 22 of the Act of 1885 allowed the county treasurer of each county and the comptroller of the city and county of New York to retain 5 per cent. on all taxes paid under that act.

By chapter 713, Laws 1887, in effect June 25th of that year, this section was amended so that the fees allowed should be 5 per cent. on the first $50,000, 3 per cent. on the next $50,000, and 1 per cent. on all additional sums paid each year. This provision, as amended, was re-enacted in section 17 of chapter 399, Laws 1892, in effect May 1st of that year, and sub

1. Chap. 368, Laws 1905-in effect June 1 of that year. - Provides that the "fiscal" year shall be the period within which the fees of county treasurers shall be computed.

2. Chap. 310, Laws of 1908-in effect May 18 of that year. Changed the fees of the county treasurer on the second fifty thousand dollars of tax collected from 3 to 21⁄2 per cent.

§ 238

Books Furnished by Comptroller.

stantially re-enacted in section 237 of chapter 908, Laws 1896, in effect June 15th of that year.

Section 237 was amended by chapter 173, Laws 1901, in effect April 1st of that year, by allowing the above percentage to treasurers in the counties where the office of appraiser is not salaried.

Section 237, as amended, was re-enacted in section 237 of chapter 368, Laws 1905, in effect June 1st of that year, without amendment, except that the year within which said percentages were allowed is to be the fiscal year, namely, from October 1st to September 30th of each year.

769. Books and Forms to Be Furnished by the State Comptroller.

[§ 238, Tax Law.] The state comptroller shall furnish to each surrogate, a book, which shall be a public record, and in which he shall enter the name of every decedent upon whose estate an application to him has been made for the issue of letters of administration, or letters testamentary, or ancillary letters, the date and place of death of such decedent, the estimated value of his real and personal property, the names, places of residence and relationship to him of his heirs-at-law, the names and places of residence of the legatees and devisees in any will of any such decedent, the amount of each legacy and the estimated value of any real property devised therein, and to whom devised. These entries shall be made from the data contained in the papers filed on any such application, or in any proceeding relating to the estate of the decedent. The surrogate shall also enter in such book the amount of the personal property of any such decedent, as shown by the inventory thereof when made and filed in his office, and the returns made by any appraiser appointed by him under this article, and the value of annuities, life estates, terms of years, and other property of any such decedent or given by him in his will or otherwise, as fixed by the surrogate, and the tax assessed thereon, and the amounts

Reports of Surrogate and County Clerk.

§ 239

of any receipts for payment of any tax on the estate of such decedent under this article filed with him. The state comptroller shall also furnish to each surrogate forms for the reports to be made by such surrogate, which shall correspond with the entries to be made in such book.1

770. Corresponding Sections of Former Acts Relative to Books, etc., to Be Furnished by State Comptroller.

Section 20 of the Act of 1885 contained a provision in reference to certain books to be forwarded to the surrogates of the counties. Section 18 of chapter 399, Laws 1892, in effect May 1st of that year, contains similar provisions in reference to the books to be furnished the surrogates and the quarterly reports of the surrogates and county clerks.

This provision became section 238 of chapter 908, Laws 1896, in effect June 15th of that year, and was re-enacted in section 238 of chapter 368, Laws 1905, in effect June 1st of that year.

771. Reports of Surrogate and County Clerk.

[§ 239, Tax Law.] Each surrogate shall, on January, April, July and October first of each year make a report, upon the forms furnished by the comptroller containing all the data and matters required to be entered in such book, which shall be immediately forwarded to the state comptroller. The county clerk of each county, except in the counties where the registers perform the duties of the county clerk with respect to the recording of deeds, and when in such counties the registers, shall, at the same times, make reports containing a statement of any deed or other conveyance filed or recorded in his office, of any property, which appears to have been made or intended to take effect in possession or enjoyment after the death of the grantor or

1. Chap. 368, Laws 1905 — in effect June 1 of that year. - Makes no material change in this provision as enacted by chapter 908, Laws 1896.

$ 240

Reports of County Treasurer.

vendor, with the name and place of residence of such grantor or vendor, the name and place of residence of the grantee or vendee, and a description of the property transferred, which shall be immediately forwarded to the state comptroller.1

772. Corresponding Section of Former Acts Relating to Reports of Surrogate and County Clerk.

Section 18 of the Laws of 1885 provided that the surrogate and county clerk shall, every three months, make a report showing the property or persons from whom any tax is believed to be due and unpaid. Section 19 of chapter 399, Laws 1892, in effect May 1st of that year, provided that such reports should be made in duplicate, and this provision was substantially reenacted in section 239 of chapter 908, Laws 1896, in effect June 15th of that year.

By chapter 173, Laws 1901, in effect April 1st of that year, section 239 was amended by providing that in counties where the office of appraiser was salaried but one copy of each report need be made. This provision was substantially re-enacted in section 239 of chapter 368, Laws 1905, in effect June 1st of that year. 773. Reports of County Treasurer.

[§ 240, Tax Law.] Each county treasurer in a county in which the office of appraiser is not salaried shall make a report, under oath, to the state comptroller, on January, April, July and October first of each year, of all taxes received by him under this article, stating for what estate and by whom and when paid. The form of such report may be prescribed by the state comptroller. He shall, at the same time, pay the state treasurer all taxes received by him under this article and not previously paid

1. Chap. 368, Laws 1905 — in effect June 1 of that year. — Makes no material change in this provision as enacted by chapter 908, Laws 1896, as amended by chapter 173, Laws 1901, except that the reports are not now required to be made in duplicate.