property tax such machinery and equipment affixed to the building as could be removed therefrom without material injury thereto, except, of course, boilers, &c., expressly precluded. This is obvious from the context of the statute quoted; otherwise why an enumeration of machinery and equipment not exempt from taxation? It is well settled that the only machinery and equipment affixed to a building that would not pass by deed unless specifically mentioned therein would be such as are detachable and removable without material injury to the building, and the same rule of construction applies to the other clause of the statute, for if the machinery and equipment were permanently affixed to the building it would be properly taxable as real estate, whether or not the building were vacated or sold, or the nature of the work carried on therein changed. Viewing this legislation from all angles contended for, I am unable to reach any other conclusion than that claimed by the relator and intervenor, and as defendants conceded by stipulation that all said machinery and equipment of relator could be detached and removed without material injury to the building in question, I conclude that the motion for reduction of assessment should be granted as prayed for. Settle order accordingly on notice.

FORMS.

FORM 101.

NEW YORK STATE INCOME TAX

EUGENE M. TRAVIS, State Comptroller

(This certificate has no effect on citizenship or voting residence.)

CERTIFICATE OF TAXPAYER CLAIMING RESIDENCE IN THE STATE OF NEW YORK

(To be filed with withholding agent by resident of New York State, pursuant to section 366 of the tax law, for the purpose of claiming the benefit of such residence for income tax purposes.)

To..

(Withholding agent)

(Address)

I hereby declare that I am a resident of the state of New York; that I reside at..

(Street and number)

(City, town or village) that I have no definite intention as to when (if at all) I will establish my home without the state; and that if I decide to establish my home without the state, or at another place within the state, I will promptly give you notice of that fact and of my new residence address.

(Signed)...

Affidavit by Corporation that has Discontinued Business.

STATE OF NEW YORK,

County of..

of the

88.:

That up to the

....

being duly sworn, deposes and says: day of 191.., he was an officer corporation, to wit, its That on

.....

....

day of

...

said date, the said company discontinued its business in the State of New York.

That since said 191.., the said corporation has not transacted business of any kind whatsoever in New York State and has entirely ceased to exercise its corporate franchise in New York State; it has given up its place of business and cancelled the lease which it held on its New York office, and has now no place of business and no property of any kind in this state, nor has it since 191... (Here state any additional facts to show that on or before the 1st day of November, 191.., or for the taxable year in question, the corporation had ceased doing business or had ceased exercising its corporate franchises.)

......

day of

.........

That said company has no outstanding accounts of any kind, and no bank account in New York State.

The form of application for a revision of a tax, preliminary to certiorari proceedings is given in the body of the book.

The following forms in certiorari are under Article 9-a, but the forms may be varied to suit the facts and law under Articles 9 and 16.

Notice of Application for Writ of Certiorari.

Please take notice, that upon the petition of the....

Company, verified

and

on the undertaking for costs herein filed with the State Tax Commission

of the State of New York, copies of which are hereto annexed, the undersigned will move this court, at Special Term thereof, to be held at the County Court House, city of Albany, on the ....

at

day of

o'clock A. M., or as soon thereafter as counsel can be heard, for an order for a writ of certiorari and also for a writ of certiorari to be directed to you to review the determination of the State Tax Commission of the State of New York, dated... a copy of which is hereto annexed, and to

be returnable according to law, and for such other and further relief as may be just.

(Same title as in previous form.)

To the Supreme Court of the State of New York:

day of

191..,

III. That on or about the this petitioner duly made a written report to the State Tax Commission of the State of New York, as required by section 211, article IX-a of the Tax Law, being Chapter 60 of the Consolidated Laws. A copy of said report is hereto annexed, marked "A," and made part hereof.

IV. That said report shows the condition of the petitioner for the calendar year ending December 31, 191.. [or the fiscal year as reported to the United States treasury department], which was as follows:

(Here state the material facts embodied in such report.)

V. That on or about [state date when account was audited], the State Tax Commission audited and stated an account of taxes to be paid by this petitioner, under section 209 of the Tax

Law, and sent a notice thereof to your petitioner, a copy of which is hereto annexed, marked "B," and made part hereof.

VI. That on or about the

day of

191..,

and within one year from the time that said account of the Commission had been audited and stated and notice thereof sent to your petitioner, it applied to the said State Tax Commission to revise and readjust said account and to have said account resettled. That said application was made by written petition duly verified on or about the

day of

and made part hereof.

a copy of which is hereto annexed, marked "C,"

VII. That on such petition a rehearing was granted to your petitioner by said Commission on the

....

day of

at the office of the Commission, in the city of Albany. On such rehearing your petitioner appeared by one of its officers (or other witness) and by its counsel before the Hon.

a member of said Commission, and answered such questions as were put to him [or them] by said Commissioner, and gave testimony in support of said application.

That your petitioner is advised and believes from the evidence and proofs then and there given that it is not taxable in this state upon its annual net income for more than $....... [or for any sum whatever],

for the reason that [state reasons in full].

day of

VIII. That thereafter and on the .. 191.., the said Commission made its determination and sent written notice thereof to the applicant, a copy of which determination is hereto annexed, marked "D," and made part hereof. That in and by said determination said Commission refused to revise or readjust said tax (except to the amount of $..... .....).

IX. Your petitioner further shows that the said appraisal of its annual net income subject to state taxation is illegal and erroneous (to the amount of $.... .).

X. Your petitioner is advised and believes that the said determination of the Commission may be reviewed by this court by writ of certiorari and relief granted to your petitioner as provided by sections 199 and 218 of the Tax Law.

XI. Your petitioner, pursuant to the statute in such case made and provided, duly deposited with the State Comptroller of the State of New York $. being the full amount of the taxes, percentages, interest and other charges stated in said account, and duly filed an undertaking with the State Tax Commission in an amount and with sureties approved by a justice of the Supreme Court of the State of New York to the effect that if the said writ of certiorari is dismissed and said determination is confirmed this petitioner will pay any and all charges and costs which may accrue against it in the prosecution of the

writ, including the cost of all appeals; a copy of this undertaking is hereto annexed, marked "E," and made part hereof.

XII. That thirty days have not elapsed since the Commission served notice on your petitioner of its said determination, upon the application of your petitioner for revision and readjustment of the said account stated against it.

XIII. That your petitioner is aggrieved by the said determination of the Commission. That no previous application has been made for the writ to any court or judge.

WHEREFORE, your petitioner, desiring to review both on law and the facts, said determination of said Commission upon such application made to it by your petitioner for a revision and resettlement of the said account, as hereinbefore set forth, prays that a writ of certiorari may issue out of this court, directed to the members of the State Tax Commission, commanding them to certify and return to this court at the office of the clerk of Albany County, all and singular the evidences before the said Commission on such application and all the papers and proofs upon the original statement of such account, and all proceedings thereon, and all its decisions and actions in the premises, with all the evidence, documents, reports, records and papers relating thereto in its possession or under its control, submitted to or considered by it, concerning said account and the grounds of its refusal to revise and readjust the same, to the end that its said determination and decision may be reviewed and the said original and resettled account corrected and restated, and that this petitioner have such other and further relief as may be proper. Dated

.Company.

President (or other officer.)

Attorneys for Petitioner.

Order for Writ of Certiorari.

At a Special Term of the Supreme Court, held in and for the county of at the County Court House, in the