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CHAPTER 195

AN ACT to amend chapter one hundred and fifty of the laws of nineteen

hundred and twenty-four, entitled "An act to authorize the adjutant-
general of the state to purchase on behalf of the state certain lands in
the county of Westchester, adjoining the state camp of instruction at
Peekskill, and making an appropriation therefor,” in relation to installing
adequate water and sewerage systems for the state camp of instruction
at Peekskill.

Became a law March 27, 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:

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Section 1. Chapter one hundred and fifty of the laws of nine- $ 1a teen hundred and twenty-four, entitled “An act to authorize the adjutant-general of the state to purchase on behalf of the state ch. 150. certain lands in the county of Westchester, adjoining the state camp of instruction at Peekskill, and making an appropriation therefor," is hereby amended by inserting therein a new section to be section one-a, to read as follows:

§ 1-a. The adjutant-general is hereby authorized to install or Water and construct adequate water and sewerage systems for the state camp systems. of instruction at Peekskill, and the sum of forty thousand and five hundred dollars ($40,500), appropriated by section two of this act, shall be available for such purpose, payable by the treasurer on the warrant of the comptroller on the certificate of the adjutant-general.

§ 2. This act shall take effect immediately.

sewerage

CHAPTER 196

AN ACT allowing a reduction of twenty-five per centum of the personal

income tax in respect of returns due during the calendar year nineteen

hundred and twenty-five, chargeable against the state's share of such tax. Became a law March 28, 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. In computing the amount of personal income tax Rednetton of any taxpayer, pursuant to article sixteen of the tax law, for authorized. or on account of the calendar year nineteen hundred and twentyfour, or for or on account of a taxable year the return for which is due during the calendar year nineteen hundred and twentyfive, there shall be deductible from the total amount, computed pursuant to such article, as the same shall appear from the face of the return or otherwise, twenty-five per centum of such total amount; and upon payment to the state of the remaining seventyfive per centum of such total amount, a taxpayer, shall not be

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Dispost-
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further liable for any tax under such article, for or on account of such calendar or taxable year.

§ 2. Taxes collected under such article for or on account of the calendar year nineteen hundred and twenty-four, or for or on account of a taxable year the return for which is due during the calendar year nineteen hundred and twenty-five, shall be disposed of in the manner provided by section three hundred and eighty-two of the tax law, except that after deduction of sufficient to provide for the fund for refunds, as required by such section, thirty-three and one-third per centum of the remainder shall be paid into the state treasury to the credit of the general fund, and the remaining sixty-six and two-thirds per centum shall be distributed to the localities in the manner provided by such section.

§ 3. If prior to the time this act takes effect, any taxpayer shall have paid a tax, pursuant to article sixteen of the tax law, without making the deduction which would have been authorized had this act been in effect at the time of such payment, he shall be entitled to a refund of such excess payment, payable by the state comptroller, upon certificate of the tax commission, out of the fund for refund provided by section three hundred and eighty-two of the tax law.

§ 4. This act shall take effect immediately.

Refund of excess payments.

CHAPTER 197

AN ACT to amend chapter five hundred and ninety-four of the laws of

nineteen hundred and seven, entitled "An act to provide for preserving the waters of the Bronx river from pollution; creating a reservation of the lands on either side of the river; authorizing the taking of lands for that purpose and providing for the payment thereof, and appointing a commission to carry out the purposes of the act," in relation to the completion of the improvement, to provide for the permanent public ownership, control and maintenance thereof, and the transfer of employees. ecame a law April 1, 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 three of chapter five hundred and ninety-four of the laws of nineteen hundred and seven, entitled “An act to provide for preserving the waters of the Bronx river from pollution; creating a reservation of the lands on either side of the river: authorizing the taking of lands for that purpose and providing for the payment thereof, and appointing a commission to carry out the purposes of the act," is hereby amended to read as follows:

$ 3. The term "parkway" wherever used in this act shall mean the “Bronx river preserve and parkway.” The said commissioners shall, until the date specified in section eighteen-b as the date

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of the completion of the parkwaya each receive a salary at the rate of two thousand five hundred dollars per annum during his term of office, which shall be in lieu of all traveling expenses or other disbursements in the performance of the duties of his office; one of said commissioners shall hold office for the Terms. term of three years from the date of organization; one for the term of four years from the date of organization, and one for the term of five years from the date of organization; said terms to be determined by lot, and at the expiration of each of such terms, Appointand of the terms of their successors in office, the governor shall appoint a commissioner for the full term of five years. In case Vacancies. of a vacancy occurring by death, resignation or otherwise, the governor shall appoint a commissioner to fill the unexpired term, such appointment shall be made so that at all times, until the Residence. completion of the parkway as specified in section eighteen-b,o one of said commissioners shall be a resident of the borough of Manhattan, New York city; one a resident of the borough of the Bronx, New York city; and one commissioner a resident of the county of Westchester, and each commissioner so appointed shall, Oath. before entering upon the duties of his office and within twenty days from the time of his appointment, make and file an oath in duplicate as hereinafter required of the original members of the commission. 5The commissioners now in office shall continue Present in office until December thirty-first, nineteen hundred and twenty- sioners five.

§ 2. Section ten of such chapter, as amended by chapter seven 10 hundred and fifty-seven of the laws of nineteen hundred and thirteen, is hereby amended to read as follows:

§ 10. The title to all real estate for carrying out the provisions Title to of this act, shall be taken in the name of the Bronx parkway tate. commission, in fee, and shall be exempt from taxes and assess- Exempt ments. 5Said real estate shall be so held by said commission until the date of the completion of the parkway, and shall then be divested, as hereinafter specified in this act.

§ 3. Such chapter is hereby amended by inserting therein after 18bsection eighteen-a, three new sections, to be sections eighteen-b, added. eighteen-c, and eighteen-d, to read, respectively, as follows:

* 18-b. For the purposes of this act the thirty-first day of Decem- Date of ber, nineteen hundred and twenty-five, shall be the date of the completion completion of the improvement of the land acquired for and comprising the Bronx river reserve and parkway, and the date specified in this act as the date of the completion of the parkway shall mean and signify said December thirty-first. On said December thirty-first the title to so much of said real estate which lies within city to the city of New York shall vest in fee in the city of New York, and maintain

amended.

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from taxation.

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* So in original. [Section sign omitted.]
2 Words“ until the date specified in section eighteen-b as the date of the
completion of the parkway,” new.
3 Word “his " substituted for word “ their."

4 Words "until the completion of the parkway as specified in section eighteen-b," new.

5 Following sentence new.

New York

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Westchester county to take and maintain part.

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Westchester county park commission.

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the city of New York shall thereupon take possession of the same and hold and maintain the same in perpetuity at its own expense for the public use, for which the same has been acquired by said commission, that is as a public park and parkway and for no other purpose, and the city of New York shall be the successor of said commission as to the real estate acquired under the provisions of this act within the city of New York, and shall have the same powers and duties with respect to its maintenance as if the same had been originally acquired by said city for park purposes, and at the same time the title to so much of said real estate which lies within the county of Westchester shall vest in fee in the county of Westchester, and the county of Westchester shall thereupon take possession of the same and hold and maintain the same in perpetuity at its own expense for the public use for which the same had been acquired by said commission, that is to say as a public park and parkway and for no other purpose, and the county of Westchester shall be the successor of said commission as to the real estate ac

quired under the provisions of this act and included in the county Powers of of Westchester, and the Westchester county park commission,

created under the authority of chapter two hundred and ninetytwo of the laws of nineteen hundred and twenty-two, shall have the same rights, powers and duties with respect to the improvement and maintenance of said real estate as if the Westchester county park commission had been originally named in this act in the place

and stead of the Bronx parkway commission. On or before said parkway

December thirty-first the Bronx parkway commission shall deliver to the board of sinking fund commissioners of the city of New York, who shall hold the same for said city, all its deeds, policies of title insurance, muniments of title, and other records or documents which relate to the acquisition of the real estate acquired under the provisions of this act and located in the city of New York, and on or before said date shall also deliver to the commissioner of parks of the borough of the Bronx all personal property, except said records belonging to said commission and then located within the city of New York. And at the same time said commission shall deliver to the Westchester county park commission, who shall hold the same for the county of Westchester, all its deeds, policies of title insurance, muniments of title, and other records or documents which relate to the acquisition of the real estate acquired under the provisions of this act, and located in the county of Westchester, and at the same time said commission shall deliver to the Westchester county park commission all its personal property then located in Westchester county, and also all books, papers, records and documents which do not relate solely to real estate

located in either Westchester county or the city of New York. Moneys to On or prior to said December thirty-first the Bronx parkway combe paid

mission shall pay three-fourths of the balance of any moneys, if any, then in its possession, including three-fourths of the amount of moneys appropriated under section eighteen of this act, to the comptroller of the city of New York for the benefit of the city

commission to deliver over property and records.

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of New York, and at the same time pay the remaining one-fourth of such balance to the treasurer of Westchester county who shall place the same to the credit of the Westchester county park commission. On or prior to said December thirty-first, the Bronx Pending parkway commission shall consent to the substitution of the county tion of Westchester as the plaintiff and petitioner in the place and stead proceedof said Bronx parkway commission in all condemnation proceedings instituted by said commission under the provisions of this act which may be pending at that time and not finally completed by the payment by the city of New York of the amounts directed to be so paid under the provisions of section fifteen-h of this act, and payment for the acquisition of the lands included in said condemnation proceedings shall be made by the county of Westchester and the city of New York in the same manner and ratio as provided in sections fifteen and fifteen-h of this act, and the Westchester county park commission shall have the same powers, rights and

duties with respect to the prosecution in the name of the county # of Westchester of such condemnation proceedings as are now vested < in the Bronx parkway commission. Nothing contained in this act

shall be deemed to relieve the county of Westchester from its obli

gation to pay to the comptroller of the city of New York the e amounts required to be paid by it under section fifteen of this

act, nor to relieve the city of New York from its obligation to pay the amounts required to be paid by it under section fifteen-h of this act, and nothing contained in this act shall be construed to affect or impair the validity of any tax levy, or bond, or other obligation issued, or which may hereafter be issued, pursuant to the provisions of this act, either by the city of New York, or by the county of Westchester. On or prior to said December thirtyfirst excepting in the case of the condemnation proceedings for which provision has been herebefore made, the city of New York shall be substituted in the place of the Bronx parkway commission as the party plaintiff or defendant, as the case may be, in any suits, actions or proceedings, which may be pending at that time where the subject matter thereof arose within the city of New York, and the county of Westchester shall similarly be substituted in the place of said commission in any such suits, actions or proceedings so pending where the subject matter thereof arose within the county of Westchester.

The liability of the city of New York under the “Workmen's Liability Compensation Law” for death benefits or compensation for death and payor injury to an employee of the Bronx parkway commission oc- under curring prior to said December thirty-first, nineteen hundred and compensatwenty-five, to the extent of three-fourths thereof shall continue tion law. after said December thirty-first, and similar liability of the county of Westchester to the extent of the remaining one-fourth thereof

shall likewise continue. After said December thirty-first, nineteen I hundred and twenty-five, the city of New York shall pay the whole

of such death benefits or compensation, together with the costs and fees thereon, if any, as and when the same become due and payable to the person or persons entitled to receive the same, and

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