The Tax Laws of the State of New York

Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: REVISERS' NOTE TO TAX LAW. [This U the note of the statutory revision commission as contained in senate bill 59.] The original law (Laws 1889, chap. 289), creating a statutory revision commission, expressly provided, among other things, that the commission should prepare and report to the legislature a bill for the consolidation and revision of the general statutes of the State, relating to the collection and assessment of taxes, and the exemption of property from taxation throughout the State. Accordingly the commissioners appointed pursuant to such law, prepared a consolidation and revision of the tax laws, which, however, was never submitted to the legislature as a whole, either by report of the bill. But in 1892, the commission assisted in the preparation of a bill revising the laws taxing the succession of property, which became chapter 399 of the Laws of 1892, known as the Taxable Transfer Act. The supplemental supply bill of 1892 (chap. 660) provided for the appointment by the governor of two counsel to examine the laws of this and other States relating to taxation, and to report to the next legislature before the first day of February, the result of their investigations, with recommendations as to legislation, relating to assessment and taxation in this State. Messrs. Collin and Fiero were appointed as such counsel and reported to the legislature of 1893 a proposed revision of the tax laws, purporting to cover and supersede all existing statutes relating to taxation. The bill, as reported by the counsel, was introduced in the legislature, but no portion of it became a law, except that relating to sales by the comptroller and by county treasurers for unpaid taxes, which was enacted as chapter 711 of the laws of that year. No formal report was made by the c...