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county treasurer shall have no compensation for any such proceeding. A supervisor shall have no other compensation except his per diem pay for time necessarily spent in the proceeding.

2.2 In any forest preserve county making return in unpaid taxes to the comptroller as required by article five of this chapter, after the lapse of thirty days from the return of the collector, an action may be maintained, as upon contract, by the supervisor of the town or ward or county treasurer, or by the president of the village, if it is a village tax, against the person assessed, if the assessment is in respect of personal property or against the owner of the property if the assessment is against real property, to recover the amount of any unpaid tax, together with five per centum thereof, and interest from the time of such return at the rate of ten per centum per annum. A warrant of attachment against the property of the defendant may be granted upon the application of the plaintiff, as provided by the civil practice act and rules, regardless of the amount of such tax. A judgment in such action for any amount, when docketed in the office of the county clerk, shall be a lien upon the real property of the defendant, and if the action is to recover a tax on real property, the judgment shall have the same priority, as such lien, as the taxes upon which there was a recovery recovered in such action, and an execution upon the judgment may be issued and enforced against the real property of the defendant regardless of the amount of such judgment. The remedy provided by this subdivision shall be in addition to the remedy provided by subdivision one of this section.

§ 2. This act shall take effect immediately.

CHAPTER 184

AN ACT to amend the highway law, in relation to the single registration of motor vehicles by manufacturers and dealers.

Became a law March 20, 1925, 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 one of section two hundred and eightyfour of chapter thirty of the laws of nineteen hundred and nine, entitled "An act relating to highways, constituting chapter twentyfive of the consolidated laws," as added by chapter three hundred and seventy-four of the laws of nineteen hundred and ten, and last amended by chapter three hundred and sixty of the laws of nineteen hundred and twenty-four,1 is hereby amended to read as follows:

L. 1909, ch. 30,

§ 284, subd. 1

amended.

2 Subd. 2 new.

1 Previously amended by L. 1911, ch. 491; L. 1917, ch. 174; L. 1921, ch. 580; L. 1922, ch. 317. Subd. 1 is again amended by L. 1925, ch. 313, post; the amendments here effected are contained in subd. 1 as amended by said

ch. 313.

a

manufac

dealers'

plates;

tion num

= 1. Every person, firm, association or corporation manufacturing Applica- or dealing in motor vehicles, may, instead of registering each o motor vehicle so manufactured or dealt in, apply to the commis- turers' and sioner for a single registration as manufacturer or dealer, as the number case may be, and for number plates. The application shall be upon fees. a blank to be furnished by the commissioner and shall be verified. It shall contain a brief description of each style or type of motor - vehicle manufactured or dealt in by the applicant, including the - character of the motor power stated in figures of horse power in accordance with the rating established by the society of automobile engineers, and if an auto truck the combined weight and carrying capacity and if a motor vehicle adapted specially for use as an ■ omnibus the seating capacity, and the name and residence, including county and business address, of such manufacturer or dealer. - The application shall be accompanied with the payment of a registration fee of fifteen dollars. Two number plates of the same kind shall constitute a set. The first set shall be furnished without the - payment of any fee in addition to the registration fee. The fees for other sets shall be five dollars each. The application shall be filed and registered in the same manner as provided in this chapter for the registration of motor vehicle. The commissioner, or agent, shall thereupon assign Registraa distinctive manufacturer's or dealer's registration number to ber. the applicant and issue to the applicant a certificate of such regis- Certificate -tration with and for each separate set of number plates. Each certificate shall, in addition to the general registration number, recite any and all distinctive words, numbers or marks on the set of plates for which such certificate is issued. The commissioner, or agent, Number shall also promptly deliver to the applicant, at a place within the delivery, state to be designated by him in the application, the set or sets of descripnumber plates to which he is entitled. The applicant shall be provided with the one set furnished with his application and such additional sets for which he shall have paid the fees above provided. Each number plate shall be of metal, and the manufacturer's or dealer's general registration number shall be set forth thereon together with the initials "N. Y." The size of a manufacturer's or dealer's plate and of the numerals of such general registration number shall be the same as for a number plate described in section two hundred and eighty-three. All of such plates may contain such other identification matter as the commissioner may deem proper. The provisions of subdivision two of section two hundred and eighty-three shall apply to such number plates. Additional number plates, in sets, with the corresponding Addicertificates, may be obtained from the commissioner, or agent, at topland any time, upon the payment of a fee of five dollars per set, except number that the commissioner may limit the total number of dealer's plates to be issued to any particular dealer in excess of five. A duplicate of any manufacturer's or dealer's number plate, in case of loss or

2 Words", of which not exceeding four, may be delivered with the certificates issued upon the application for registration," omitted. 8 Words not exceeding four," omitted.

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plates;

plates.

Acquisition of site authorized.

Moneys, when available.

Appropriation.

Acts in acquiring certain lands,

legalized.

Cemetery authorized to hold

destruction, which fact shall be proven by the affidavit of the manufacturer or dealer, may be obtained from the commissioner, or agent, for one dollar.

§ 2. This act shall take effect immediately.

CHAPTER 185

AN ACT making an appropriation for the acquisition of a site for a new state school for mental defectives.

Became a law March 20, 1925, 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. The state commission for mental defectives is hereby authorized and empowered to select and acquire a site in the vicinity of New York for a new state school for mental defectives, except for the purpose of defraying the expenses of making a search of title and other expenses incidental to such search, no part of the moneys appropriated by this act shall be available until the attorney general, on a certificate filed with the comptroller, shall have approved the title to such site and the conveyance thereof to the state.

§ 2. There is hereby appropriated out of any moneys in the state treasury, not otherwise appropriated, the sum of eighty thousand dollars ($80,000), for the acquisition of such site, and the incidental expenses of such acquisition. Such moneys shall be paid out by the state treasurer on the warrant of the comptroller on the certificate of the chairman of such commission.

§ 3. This act shall take effect immediately.

CHAPTER 186

AN ACT to legalize, ratify and confirm the acts of the Buffalo Cemetery Association and its trustees, and to legalize and extend its corporate rights and existence.

Became a law March 20, 1925, 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. The acts of the Buffalo Cemetery Association in purchasing or taking by deeds of conveyance certain lands in thei town of Cheektowaga, county of Erie, and state of New York, and known as parts of lots twenty-five, twenty-six, thirty-four and thirty-five, township eleven, range seven, of the Holland Land Company's survey, be and the same are hereby in all things legal-* ized and confirmed, and said deeds and conveyances are hereby declared to be legal and valid for the purpose of vesting the title to the lands described in said deeds in and to said cemetery asso ciation, and said cemetery association is hereby authorized and empowered to hold and use said lands, and purchase, acquire, hold

and

lands.

and use such other lands adjacent to its present lands although said lands separated by a highway in said lots numbers twenty-five, twenty- acquire six, thirty-four and thirty-five, and take, hold, convey and use other said lands so acquired or hereafter acquired for the purposes and uses particularly specified in and subject in all respects to the provisions of chapter two hundred and thirty-four of the laws of eighteen hundred and fifty-four by which said association was incorporated, provided, however, that the total number of acres Acreage shall at no time exceed one hundred and fifty, the same as though limited. such lands had been included in and described in said act of incorporation, and subject to the same rights and provisions as the lands therein described.

relation

legalized.

powers

lands.

§ 2. The acts of said cemetery association in the sub-division, Acts in planning and mapping of any lands heretofore acquired by said to lands association, the sale and conveyance of plots or lots, and terms acquired, made and prices agreed upon, and the conveyances of said corporation and the improvement of said premises by permitting the erection or erecting of buildings, including a mausoleum, and the sale, rental and agreements in connection with said mausoleum, be and the same are hereby in all things legalized, ratified and confirmed, and hereby declared to be legal and valid, and the trustees are hereby authorized and empowered to make and en-Further force rules, regulations and restrictions for the proper use and relative naintenance of said plots and burial spaces, and the conduct of to said persons and vehicles within and upon said cemetery grounds, and said corporation shall have power to take and convey to the use of said corporation personal estate including all such moneys or personal estate as may grow out of the sale of lots or burial space, as well as interest and income on bank balances and securities; and in the usual or general conduct of its affairs, and may from time to time borrow money for the purpose of purchasing property or improving the same in such manner as stated in the original act of incorporation not in excess of eight thousand dollars, or in such other manner as its trustees may determine or elect, to be paid or refunded out of moneys obtained from the sale of lots and burials or other sources of revenue of the said association. § 3. This act shall take effect immediately.

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CHAPTER 187

AN ACT to amend chapter three hundred and fifty-six of the laws of nine teen hundred and seven, entitled "An act to provide for the construction of intercepting sewers in and for the city of Syracuse," in relation to making surveys, examinations, maps, plans and drawings for prevention of flood flows in Onondaga creek, Furnace brook and Harbor brook drainage areas and for intercepting sewers and use of lands therefor.

Became a law March 20, 1925, with the approval of the Governor. Passed by a two-thirds vote on emergency message.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

5th, Gtis

Section 1. Section four of chapter three hundred and fifty-six Subds. of the laws of nineteen hundred and seven, entitled "An act to added to

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L.. 1907, provide for the construction of intercepting sewers in and for the

ch. 356, §4.

Board

authorized

city of Syracuse," as last amended by chapter two hundred and eighty-four of the laws of nineteen hundred and sixteen,1 is hereby amended by inserting therein two new subdivisions, to be subdivisions fifth and sixth, to read as follows:

Fifth. To make surveys, examinations, maps and plans of Onon

to investi- daga creek, Furnace brook and Harbor brook drainage areas and

gate pre-
vention of

floods.

Board
authorized
to make
surveys,
etc., for
sewers
within
three
miles of

city
limits.

Contracts,
plans and
specifica-
tions;
bids.

such other investigations as the board deems necessary for the preparation of detailed plans, estimates of costs and report with recommendations to the mayor and common council on the extent of possible damages likely to accrue from major floods; also the cost of constructing suitable protection works for regulating the flood flows of said water courses for the prevention of damages therefrom; and such board, its engineers, surveyors and agents are hereby authorized and empowered to enter upon any real property in said drainage areas for the purpose of making such surveys. examinations, maps, plans and drawings as may be deemed necessary for such purposes.

Sixth. As soon as practicable, make surveys, examinations. maps, plans and detailed drawings of sewers, interceptors and structures within an area of three miles from the present or extended corporate limits of said city to properly dispose of the sewage and other wastes of said city, and the sewage and wastes within such area, and such board, its engineers, surveyors and agents are hereby authorized and empowered to enter upon any real estate in said city and such area for the purpose of making such surveys, examinations, maps, plans and drawings as may be deemed necessary for such purposes.

§ 2. Section six of such chapter is hereby amended to read as follows:

§ 6. Such board shall prepare and approve forms of contracts, plans and specifications and of bonds for the faithful performance of the work and the furnishing of the materials required, and are hereby given exclusive authority to determine what provisions shall be embodied in said contracts. The board shall have power to make all contracts necessary or incidental to the execution of the powers conferred by this act, but no contract or agreement requiring an expenditure of more than five hundred dollars shall be entered into, except for the employment of officers, agents and other employees of the board, and for the acquisition of any real estate, easements, water rights, property, rights and privileges deemed necessary for the purposes of this act, without first advertising for sealed bids or proposals for the doing of the work, and the furnishing of the materials required in such proposed contract, in such papers or journals and for such length of time as it shall determine, which notice shall specify the time within which and the place where such bids or proposals will be received for the doing of such work and the furnishing of materials there

1 Previously amended by L. 1909, ch. 107. Subsequently amended by L. 1920, ch. 572; L. 1921, ch. 209. 2 Formerly "two hundred and fifty dollars."

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