Jurisdic tion to hear claim. Service of notice upon attorney. general. individual or corporation; and in case such liability shall be satisfactorily established, then the court of claims shall award to and render a judgment for the claimant for such sum as shall be just and equitable, notwithstanding the lapse of time since the accruing of damages, or other proceedings had herein, provided the claim hereunder is filed with the court of claims within one year after the passage of this act. § 3. This act shall take effect immediately. Chap. 740. AN ACT to authorize the comptroller of this state to hear and determine the application of Rawson L. Hayes for the cancellation of the tax sales for unpaid taxes of three acres of land in the southeast corner of lot number one hundred and twentytwo, in township eleven of the old military tract, town of Saint Armand, county of Essex, state of New York. Became a law May 27, 1899, 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. Jurisdiction is hereby conferred upon the comptroller of this state to hear and determine the application of Rawson L. Hayes for the cancellation of the tax sales of all that part of lot number one hundred and twenty-two in township number eleven of the old Military tract, town of Saint Armand, county of Essex, state of New York; it being three acres in the southeast corner of said lot number one hundred and twentytwo, forty rods long east and west, and twelve rods wide north and south. The said Rawson L. Hayes claiming to be the owner of said land, and also claiming that he sent the money to the comptroller in due time to redeem said land, but the money was returned with a statement that said land had been redeemed by other parties. The comptroller is hereby authorized to act upon said application in the same manner and with the same effect as if the application had been made by the purchaser at the tax sale. § 2. Prior to the hearing upon such application, the said Rawson L. Hayes shall cause to be served upon the attorney-general of this state a notice of said hearing. Said notice shall be served at least fourteen days before the date of said hearing. § 3. This act shall take effect immediately. Chap. 741. AN ACT to authorize the comptroller of the state to hear and determine the application of the superintendent of state prisons on behalf of the people of the state of New York for cancellation of a tax sale of certain lands in lot two hundred and thirtyseven, Refugee tract, Clinton county. Became a law May 27, 1899, 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: tion to hear Section 1. Jurisdiction is hereby conferred upon the comp- Jurisdictroller of the state to hear and determine the application of the claim. superintendent of state prisons on behalf of the people of the state of New York for cancellation of a tax sale made by the comptroller in the year eighteen hundred and ninety-five, of a certain tract of land, being a part of lot number two hundred and thirty-seven, Refugee tract, four hundred and twenty acre lots, in Clinton county, containing twenty-five acres, more or less, the people of the state of New York claiming to have been the legal or equitable owner thereof at the time of said sale and at the present time; and the said comptroller is hereby authorized to act upon said application in the same manner and with the same effect as if the application were made by the purchaser at the tax sale. notice § 2. Prior to the hearing upon such application, the said Raw Service of son L. Hayes, shall cause to be served upon the attorney-general upon of the state, a notice of said hearing. Said notice shall be served general. at least fourteen days before said hearing. § 3. This act shall take effect immediately. attorney LAWS OF NEW YORK PASSED AT THE Extraordinary Session of the Legislature. which began May 22, 1899, and ended May 25, 1899. Chap. 712. AN ACT to amend the tax law, in relation to the taxation of public franchises as real property. Became a law May 26, 1899, 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. Subdivision three of section two of the tax law is hereby amended to read as follows: 3. The terms "land," "real estate," and "real property," as used in this chapter, include the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon; all bridges, all telegraph lines, wires, poles and appurtenances; all supports and inclosures for electrical conductors and other appurtenances upon, above and under ground; all surface, under ground or elevated railroads, including the value of all franchises, rights or permission to construct, maintain or operate the same in, under, above, on or through, streets, highways, or public places; all railroad structures, substructures and superstructures, tracks and the iron thereon; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, including the value of all franchises, rights, authority or permission to construct, maintain or operate, in, under, above, upon, or through, any streets, highways, or public places, any mains, pipes, tanks, conduits, or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil, or other substance, or electricity for telegraphic, telephonic or other purposes; all trees and underwood growing upon land, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to the state. A franchise, right, authority or permission specified in this subdivision shall for the purpose of taxation be known as a "special franchise." A special franchise shall be deemed to include the value of the tangible property of a person, copartnership, association or corporation situated in, upon, under or above any street, highway, public place or public waters in connection with the special franchise. The tangible property so included shall be taxed as a part of the special franchise. No property of a municipal corporation shall be subject to a special franchise tax. § 2. Article two of the tax law is hereby amended by adding at the end thereof sections forty-two, forty-three, forty-four, forty-five, forty-six and forty-seven and to read as follows: § 42. Assessment of special franchise.-The state board of tax commissioners shall annually fix and determine the valuation of each special franchise subject to assessment in each city, town, village or tax district. Such board shall not less than ten nor more than thirty days next preceding the date when an annual assessment is required by law to be completed in any such city, town or village, file with the clerk of such city, town or village a written statement of the valuation of each special franchise in such city, town, village or tax district as fixed and determined by such board; and the valuation so fixed, shall be the assessed valuation on which all taxes based on such special franchise in such city, town or village for state, municipal, school or highway purposes, shall be levied during the next ensuing year. The assessors or other taxing officer, or other local officer in any city, town or village, or any state or county officer, shall on demand furnish to the state board of tax commissioners any information required by such board for the purpose of determining the value of a special franchise. Each city, town or village clerk shall within five days after the receipt by him of a statement of assessment of a special franchise by the state |