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or yielded no advantage, nor has it been prejudiced in any particular, nor is it in any different position than it would have been if the Act of 1917 had originally been enacted as it was subsequently amended in 1918. It is urged that the statute (Sec. 219-d) contemplates the assignability of the credit to another corporation liable to pay taxes under Article 9-a, and that this indicates a contractural obligation on the part of the state. As between the state and the original owner of the credit the assignability thereof is permitted as a privilege or favor, and is not granted as a right. It is not necessary to decide what the effect of the amendment of 1918 might be on a credit previously assigned. That question does not exist in this case.”

Exemptions of corporations from local taxes on personal property assessed for school purposes.- Issue has arisen as to whether manufacturing and mercantile corporations taxable under Article 9-a are exempt from taxation for local school purposes in the several school districts where personal property of such corporations is found, and in an opinion handed down by AttorneyGeneral Lewis on December 18th, 1917, reported in the State Department Reports, No. 81, February 1st, 1918, it was held that such corporations are not relieved from school taxes so levied. The Attorney-General holds in his opinion that:

“It would seem that if the Legislature intended that such exemption should apply to taxes payable under the provisions of sections 410-413, or article 33-a of the Education Law, it would have mentioned such provisions as well as sections 12 and 182 of the Tax Law, inasmuch as such provisions of the Education Law are left intact, and without change as to the right of the school districts to assess and tax the personal property of such corporations within their districts. I think it more reasonable, more consistent and more in harmony with the general scheme of the legislation to hold that the legislature intended that the school districts should not be included within the exemption provided in section 219-j. No reference is made in section 219-j to such districts and no part of the taxes provided by the act are to be paid to them. This seems significant, particularly as the provisions in the Education Law for taxing such corporations for their personal property within each district are preserved to the respective districts.

"If it should be held that the personal property of such corporations is exempt, under section 219.j, from the payment of school taxes, then it follows that the above mentioned sections of the Education Law, which clearly give the right to trustees of school districts to tax all such corporations for their personal estate for school purposes, are repealed by implication so far as such provisions apply to the taxation of personal property of such corporations for school purposes. Repeals by implication are not favored by the courts.

“'When both the latter and former statute can stand together, both will stand unless the former is expressly repealed or the legislative intent to repeal is very manifest.' People es rel. Kingsland v. Palmer, 52 N. Y. 83; Hawkins v. Mayor, 64 id. 18; Watson v. City of Kingston, 114 id. 94."

If the opinion of the Attorney-General is sustained by the courts, this peculiar situation will arise that in country districts where the school authorities levy their own taxes, manufacturing or mercantile corporations will be taxed on their personal property for school purposes, while in cities where the school estimates are included in the general city budget, there will be no machinery for levying school taxes on such personal property.

CHAPTER XVIII.

APPORTIONMENT OF Tax BETWEEN STATE AND CITIES, Towns

AND VILLAGES.

Two-thirds of the tax collected, together with all interest and penalties, is paid to the State, the other third is paid to the localities, as provided by Section 219-h of the Tax Law. The onethird paid to the localities is disbursed through the agency of county treasurers as follows:

(1) If the corporation has no tangible personal property within the State, such payment shall be made to the county treasurer of the county in which is located the principal financial office of the corporation.

(2) If the corporation has tangible personal property in but one city or town of the State, as shown by its report under Section 211, such payment shall be made to the county treasurer of the county in which the city or town is located.

(3) If the corporation has tangible personal property in more than one city or town of the State, as shown by its report under Section 211, such payment shall be made to the county treasurers of the counties in which such cities or towns are located in the proportion that the average monthly value of its tangible personal property in the cities and towns of such county, as shown by the report, bear to the average monthly value of its total tangible personal property within the State.

It is to be noted that the proportion distributed among the localities, under the amendment of 1919 (Chapter 628), is not dependent upon the amount of real property plus tangible personal property, located in the city, town or village, but is dependent on the amount of tangible personal property so located. If a cor

. poration owns real estate, the place where such real estate is lo

cated receives the benefit in the payment of a tax in full on such property, and under the 1917 law, the town, city or village in which such real estate was situated, also received a greater proportion of the State Income Tax than localities in which there was no real estate. There was no change in substance in the 1919 law from the 1918 Act, but the words "real property and” were omitted because found to be unnecessary to the sense.

A concrete example under paragraph 3 of Section 219-h is that of a corporation having $4,000 of tangible personal property in the town of Canaan, Columbia County, $8,000 tangible personal property in the city of Hudson, Columbia County, $8,000 of tangible personal property in New York City, and $12,000 of real estate in New York City. The aggregate amount of property, real and personal, within the State would be $32,000, of which $12,000 of personalty is located in Columbia County and $8,000 of personalty is located in New York City. If the corporation's State Income Tax was $2,700, and all of its business was transacted in the State, one-third of this amount, or $900, would go to the localities, to be distributed in the proportion of 4-20: 8-20: 8-20, which is the same as 4:8:8, or as 1:2:2.

Under the 1917 law, the distribution would be as 4-32: 8-32: 20-32, or as 1:2:5, and New York City would have received a larger proportion by reason of the location of real estate there. This inequality is now removed.

Under the 1919 Act, the county treasurer of Columbia County would receive 12-20 or $540 of the $900 apportioned under the law to the localities, and the City Chamberlain of New York would receive the balance, 8-20 or $360. Of the $540 paid to the county treasurer of Columbia County, $180 or 4-20 would go to the town of Canaan and $360 or 8-20 would go to the city of Hudson.

(4) In making such payment to a county treasurer, the State comptroller shall indicate the portion to be credited to any city or town within the county, on account of the location of its principal financial office, and if such principal office or property is located in a village, shall indicate such village. If located in a city or town outside of a village, the whole of said portion shall be paid to such city or town; if such principal office or property is located in a village, there shall be paid to such village, such part of the entire amount credited to the town as the entire amount of taxes raised by said village or portion thereof in said town, during the preceding calendar year for village and town purposes, bears to the aggregate amount so raised by the town and village during the preceding calendar year for town and village purposes.

If in the example given under subdivision 3 of this section of the law, the town of Canaan contained a village which raised three-fourths of the taxes raised by the town and village together for village and town purposes, the village would receive $135, or three-fourths of the sum of $180, which was the entire amount credited to the town.

(5) As to any county wholly included within a city, such payment shall be made to the chamberlain or chief fiscal officer, and be paid to the general fund for city purposes. As to any county not wholly included in a city, the county treasurer shall within ten days after the receipt thereof, pay to the chief fiscal officer of a city or the chief fiscal officer of a village or to the supervisor of a town, the portion of money received by him from the State comptroller, to which such city, village or town is entitled, which shall be credited by such officer to general city, village or town purposes.

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