71 



Bedirect-examination : 

 By Mr. Adams : 



Q. Have the State tax laws been changed since 1885 at the direction 

 of the forest commission, I mean in the method of collecting the tax 

 and tax sales? 



A. They remain practically the same; one or two minor changes in 

 regard to redemptions and cancellations. . 



Q. As I understand you, non-resident lands embracing the Adiron- 

 dack region are put upon the tax-list, and if the taxes are not paid in 

 the county they are returned through the county treasurer to the 

 Comptroller's office. 



A. Yes, sir. 



Q. And the Comptroller examines and ascertains whether the 

 description is such that they can be sold, and if so, they are admitted 

 by the Comptroller and notice given to the various counties? 



A. Yes, sir. 



Q. Then the Comptroller advances to the county the sum total of 

 the tax of each county ? , 



A. Yes, sir; that is right. 



Q. To reimburse the State they sell $he land ? 



A. Yes, sir; if the owners can, they pay it to the Comptroller's 

 office, and if it is omitted, then the lien is enforced by sale at the 

 Comptroller's office. 



Q. Under a tax sale does the State bid against any owner or any 

 person who comes to bid upon the land to the amount of the tax ? 



A. Never. 



Q. And the State is only required to bid in when there are no other 

 bidders ? 



A. Yes, sir. 



Q. In that way the State acquires title ? 



A. Yes, sir. 



Q. To guard its title, it sometimes, as owner, becomes a bidder at 



A. Yes, sir; it must bid, under the law, to protect its own rights. 



By Chairman Ryan: 



Q. Does the State bid the land in under a lien or buy in fee ? 



A. If the State has any interest in the land, either by a loan com- 

 missioner's mortgage being upon the land — will you repeat your 

 question ? 



Q. When we sell land by tax sale in our part of the State, we bid it 

 in for the shortest number Of years for which the buyqr will take it 



