zation of assessments and the correction of the assessment-rolls. If such appeal is brought in behalf of a town, a majority of the town board of such town, if in behalf of a city, a majority of the supervisors representing such city, or if the assessment in the wards of any city are equalized separately and such wards have separate assessment-rolls, then the alderman or aldermen representing such ward in the common council of the city, shall first consent to and approve of the bringing of such appeal. Such appeal shall be brought within ten days after the delivery of the assessment-roll to the collector by filing in the office of the county clerk a notice thereof, with such consent indorsed thereon or annexed thereto, together with the affidavit of the supervisor so appealing, that in his opinion injustice has been done to such town, city or ward by the act or decision from which the appeal is taken; and also within such time, by serving personally or by mail, a duplicate or copy of such notice, consent and affidavit on the chairman or clerk of the board of supervisors, and by mailing such a copy or duplicate to the state board of tax commissioners. [L. 1859, ch. 312, § 13; R. S., 8th ed., 1110, as am. by L. 1895, ch. 608, L. 1874, ch. 351, § 5; R. S., 8th ed., 1112, without substantial change, except that the notice is required to be filed in the office of the tax commissioner.] § 175. Appeals, how conducted.-The board of tax commissioners may prepare a form of petition and notice of appeal from decisions of the board of supervisors in the equalization of assessment and rules and regulations in relation to bringing such appeals to a hearing or trial thereof. Such rules shall provide for a hearing on the papers and proofs submitted to the board of supervisors on making the equalization, in case the party so desires, and also, in case the notice of appeal so specifies, for the taking of additional evidence offered by either party. The appeal shall be heard in the county in which it originated. In either case such hearing shall be had at a time and place to be fixed by the board upon notice of at least twenty days by mail to the party appealing and to the clerk of the board of supervisors of the county in which the appeal is taken. If the appellant or his successor fails to appear at the time and place appointed or upon any day to which such hearing and trial shall be adjourned, the board shall make an order dismissing the appeal, which shall have the same effect as if the appeal had not been sustained after a hearing on the merits. [L. 1876, ch. 49, §§ 1, 2; R. S., 8th ed., 1113, amplified but not changed in substance.] § 176. Determination of appeals.--On every such hearing or trial, the board of tax commissioners shall determine whether any, and if any, what deductions ought to be made from the aggregate corrected value of the real and personal property of such tax district as made and to what tax district or districts in such county the amount of such deductions, if any, shall be added; and shall certify their determination, in writing, to such board of supervisors and forward the same by mail within ten days thereafter to the clerk of the board, directed to him at his post-office address and forward a copy thereof to the supervisor appealing. Such determination shall be carried into effect by such board at its next annual session. [L. 1876, ch. 49, § 3; R. S., 8th ed., 1113, L. 1859, ch. 312, § 13; R. S., 8th ed., 1110, as am. by L. 1895, ch. 608, without change in substance.] § 177. Costs on appeal.-The board of tax commissioners shall certify the reasonable expense on every such appeal, not exceeding the sum of two thousand dollare, for services of counsel and one thousand dollars for all other expenses, including the compensation and expense of the stenographer. If such appeal is not sustained, the costs and expenses thereof so certified shall be a charge upon the tax district or districts taking such appeal and shall be levied thereon by the board of supervisors. If the appeal is sustained, the amount of such costs and expenses so certified shall be levied by the board of supervisors upon, and collected from, the county in the assessment and collection of taxes for the current year, except the tax district or tax districts whose appeal is sustained. If there shall be appeals by more than one tax district in the county, some of which are sustained and some dismissed, the state board shall decide what portion of such costs and expenses shall be borne by any tax district whose appeal is dismissed. [L. 1859, ch. 312, § 15; R. S., 8th ed., 1110, L. 1874, ch. 351, § 2; R. S., 8th ed., 1112, without change of substance, except that the amount of expenses is limited to $1,000. This note refers to the bill as originally reported. The legislature fixed the amount at $2,000 for services of counsel, and $1,000 for all other expenses.] ARTICLE IX. Corporation Tax. Section 180. Organization tax. 181. License tax on foreign corporations. 182. Franchise tax on corporations. 183. Certain corporations exempted from tax on capital stock tax. 184. Additional franchise tax on transportation and transmission corporations and associations. 185. Franchise tax on elevated railroads or surface railroads not operated by steam. 186. Franchise tax on water-works companies, gas com. panies, electric or steam heating, lighting and power companies. 187. Franchise tax upon insurance corporations. 188. Tax upon foreign bankers. 189. Report of corporations. 190. Value of stock to be appraised. Section 191. Further requirements as to reports of corporations. 192. Powers of comptroller to examine into affairs of corporations. 193. Notice of statement of tax; interest. 194. Payment of tax and penalty for failure. 195. Revision and readjustment of accounts by comp troller. 196. Review of determination of comptroller by certio rari. 197. Regulations as to such writ of certiorari. 198. Warrant for the collection of taxes. 199. Information of delinquents. 200. Action for recovery of taxes; forfeiture of charter of delinquent corporations. 201. Reports to be made by the secretary of state. 203. Application of tax. Section 180. Organization tax.- Every stock corporation incorporated under any law of this state shall pay to the state treasurer a tax of one-eighth of one per centum upon the amount of capital stock which the corporation is authorized to have, and a like tax upon any subsequent increase. Such tax shall be due and payable upon the incorporation of such corporation or upon the increase of its capital stock. Neither the secretary of state nor county clerk shall file any certificate of incorporation or article of association, or give any certificate to any such corporation or association until he is furnished a receipt for such tax from the state treasurer, and no stock corporation shall have or exercise any corporate franchise or powers, or carry on business in this state until such tax shall have been paid. In case of the consolidation of existing corporations into a corporation, such new corporation shall be required to pay the tax herein before provided for only upon the amount of its capital stock in excess of the aggregate amount of capital stock of said corporations. This section shall not apply to state and national banks or to building, mutual loan, accumulating fund and co-operative associations. [L. 1886, ch. 143; R. S., 8th ed., 1159, as amended by L. 1892, ch. 668; R. S., 8th ed., supp., 3257, Banking Law, § 187, as amended by L. 1894, ch. 705, without change of substance.] § 181. License tax on foreign corporations.- Every foreign corporation, joint stock company or association, except banking, fire, marine, casualty and life insurance companies, and corporations wholly engaged in carrying on manufactures in this state, co-operative fraternal insurance companies and building and loan associations, authorized to do business under the general corporation law, shall pay to the state treasurer, for the use of the state, a license fee of one-eighth of one per centum for the privilege of exercising its corporate franchises or carrying on its business in such corporate or organized capacity in this state, to be computed upon the basis of the capital stock employed by it within this state during the first year of carrying on its business in this state. No action shall be maintained or recovery had in any of the courts in this state by such foreign corporation without obtaining a receipt for the license fee hereby imposed within thirteen months after begin. ning such business within the state. [L. 1895, ch. 240. This section embodies the substance of L. 1895, ch. 240, as to corporations hereafter commencing business within the state. It is not wise to repeal chapter 240 until corporations that have heretofore commenced business shall have paid the tax imposed thereby. The words "joint stock company or association were added by the legislature.] § 182. Franchise tax on corporations.-Every corporation, joint stock company or association incorporated, organized or formed |