§ 16. Receipt from the county treasurer and comptroller.Any person shall upon the payment of the sum of fifty cents be entitled to a receipt from the county treasurer of any coun y or the comptroller of the city of New York, or at his option to a copy of a receipt that may have been given by such treasurer or comptroller for the payment of any tax under this aci, under the official seal of such treasurer or comptroller, which receipt shall designate upon what real property, if any, of which any decedent may have died seized, such tax shail have been paid, by whom paid, and whether in full of such tax. Such receipt may be recorded in the clerk's office of the county in which such property is situate, in a book to be kept by him for that purpose, which shall be labeled "transfer tax."

§ 17. Fees of county treasurer and comptroller.- The treasurer of each county and the comptroller of the city and county of New York, shall be allowed to retain on all taxes paid and accounted by him, each year, under this act, five per centum on the first fifty thousand dollars, three per centum on the next fifty thousand dollars, and one per centum on all additional sums. Such fees shall be in addition to the fees and salaries now allowed to such officers, except that in the counties of Erie and Monroe such per centum shall be credited to and belong to the county where collected.

Am'd by chap. 704 of 1893.

18. Books and forms to be furnished by the state comptroller. The comptroller of the state shall furnish to each surrogate, a book, which shall be a public record, and in which he shall enter the name of every decedent, upon whose estate an application to him has been made for the issue of letters of administration, or letters testamentary, or ancillary letters, the date and place of death of such decedent, the estimated value of his real and personal property, the names, places, residences and relationship to him of his heirs-at-law, the names and places of residence of the legatees and devisees in any will of any such decedent, the amount of each legacy and the estimated value of any real property devised therein, and to whom devised. These entries shall be made from the data contained in the papers filed on any such application, or in any proceeding relating to the estate of the decedent. The surrogate shall also enter in such book the amount of the personal property of any such decedent, as shown by the inventory thereof when made and filed in his office, and the returns made by any appraiser

appointed by him under this act, and the value of annuities, life estates, terms of years and other property of any such decedent or given by him in his will or otherwise, as fixed by the surrogate, and the tax assessed thereon, and the amounts of any receipts for payment of any tax on the estate of such decedent under this act filed with him. The state comptroiler shall also furnish to each surrogate forms for the reports to be made by such surrogate, which shall correspond with the entries to be made in such book.

$19. Reports of surrogate and county clerk. Each surrogate shall, on January, April, July and October first of each year, make a report in duplicate, upon the forms furnished by the comptroller containing all the data and matters required to be entered in such book, one of which shall be immediately delivered to the county treasurer or comptroller and the other transmitted to the state comptroller. The county clerk of each county shall at the same times make reports in duplicate, containing a statement of any deed or other conveyance filed or recorded in his office of any property, which appears to have been made or intended to take effect in possession or enjoyment after the death of the grantor or vendor, with the name and place of residence of such grantor or vendor, the name and place of residence of the grantee or vendee, and a description of the property transferred, one of which duplicates shall be immediately delivered to the county treasurer or comptroller and the other transmitted to the state comptroller.

He

§ 20. Reports of county treasurer and of the comptroller of the city of New York.- Each county treasurer and the comptroller of the city of New York shall make a report under oath to the state comptroller, on January, April, July and October first of each year, of all taxes received by him under this act, stating for what estate and by whom and when paid. The form. of such report may be prescribed by the state comptroller. shall at the same time pay the state treasurer all taxes received by him under this act and not previously paid into the state treasury, and for all such taxes collected by him and not paid into the state treasury within thirty days from the times herein required, he shall pay interest at the rate of ten per centum per annum.

§ 21. Application of taxes.-All taxes levied and collected under this act shall be paid into the treasury of the state for the

use of the state, and shall be applicable to the expenses of the state government and to such other purposes as the legislature shall by law direct.

§ 22. Definitions. The words "estate" and "property" as used in this act shall be taken to mean the property or interest therein of the testator, intestate, grantor, bargainor or vendor, passing or transferred to those not herein specifically exempted from the provisions of this act and not as the property or interest therein passing or transferred to individuals, legatees, devisees, heirs, next of kin, grantees, donees or vendees, and shall include all property or interest therein, whether situated within or with- · out this state, over which this state has any jurisdiction for the purposes of taxation. The word "transfer" as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words "county treas urer," "comptroller" and " district attorney" as used in this act shall be taken to mean the treasurer, comptroller or district attorney of the county of the surrogate having jurisdiction as provided in section ten of this act.

$23. Laws repealed. Of the laws enumerated in the schedule hereto annexed, that portion specified in the last column is repealed. Such repeal shall not revive a law repealed by any law hereby repealed, but shall include all laws amendatory of the laws hereby repealed.

§ 24. Saving clause. The repeal of a law or any part of it specified in the annexed schedule shall not affect or impair any act done, or right accruing, accrued or acquired, or liability, penalty, forfeiture, or punishment incurred prior to May first, eighteen hundred and ninety-two, under or by virtue of any law so repealed, but the same may be asserted, enforced, prosecuted or inflicted as fully and to the same extent as if such law had not been repealed, and all actions and proceedings, civil or criminal, commenced under or by virtue of the law so repealed and pending on April thirtieth, eighteen hundred and ninetytwo, may be prosecuted and defended to final effect in the same manner as they might under the laws then existing, unless it shall be otherwise specially provided by law.

25. Construction.- The provisions of this act, so far as they are substantially the same as those of laws existing on April thirtieth, eighteen hundred and ninety-two, shall be construed as

a continuation of such laws, modified or amended according to the language employed in this act, and not as new enactments. References in laws not repealed to provisions of laws incorporated into this act and repealed, shall be construed as applying to the provisions so incorporated. Nothing in this act shall be construed to amend or repeal any provision of the Criminal or Penal Code.

§ 26. When to take effect. This act shall take effect on May first, eighteen hundred and ninety-two.

CHAPTER VI.

RELIGIOUS CORPORATIONS LAW.

EXPLANATORY NOTE.

[The following memorandum in explanation of the Religious Corporations Law is in the report of the commissioners of Statutory Revision.]

This chapter is intended to be a substitute for all existing general laws for the creation and temporal administration of religi ous corporations. The laws which it will supersede and repeal are mainly contained in the eighth edition of the Revised Statutes from pages 1881 to 1921, inclusive, except Laws 1883, chapter 257, at pages 1913-16, which is a special law and will be left untouched by the revision.

All the provisions of the laws so repealed, retained in the revision, are contained in the General Corporation Law, or in this chapter, except Laws 1853, chapter 323, 1835, chapter 90, section 9, relating to change of name of religious corporations, which is incorporated in section 2410 ff. of the Code of Civil Procedure.

The first general law of this State for the incorporation of churches was chapter 18 of the Laws of 1784, seventh session, and was applicable to all denominations. Certain features of the Dutch Reformed church did not harmonize with this law and a second general law was enacted, chapter 61, Laws of 1788, eleventh session, applicable only to Dutch Reformed churches. For similar reasons a third general law, applicable only to Protestant Episcopal churches, was enacted, chapter 25, Laws of 1795, eighteenth session. These three statutes were consolidated in chapter 79 of the revision of 1801, which was substantially re-enacted as chapter 60 in the revision of 1813, which was not