Or they may be removed for cause by the Board of Aldermen, without the consent of the Mayor, by a vote of two-thirds of all the members elected. (§ 21.)

The heads of departments have power to appoint and remove the chiefs of bureaux and clerks in their respective departments, except the City Chamberlain. (§ 21.)

They may severally be required by the Mayor or either Board of the Common Council, to give an opinion in writing, or information upon any subject relating to their several departments. (§ 29.)

They are prohibited from having any private interest in matters connected with public interests. (§ 28.)

They must, in cases where work has been done, or supplies furnished for their department, in cases where from the amount involved no contract is required to be made, certify the necessity thereof, before any expenditure shall be made thereon; such work or supplies must also have been authorized by the Common Council to justify an expenditure on account thereof. (§38.)

They shall report in writing to the Common Council quarterly the state of their several departments, with such suggestions in relation to the improvement thereof, and to the public business connected therewith, as they shall deem advisable. (§ 29.)

The heads of the appropriate departments shall superintend the sale of all property sold under authority of the Common Council. (§ 38.)

They shall make all sales of personal property in the custody of their several departments or bureaux, under such regulations as shall be established by ordinances of the Common Council. (§ 38.)

In case of sales of property under authority of the Common Council under their respective superintendence, they shall immediately deposit the proceeds with the City Chamberlain. and immediately cause to be filed an account of sales verified by them in the office of the Comptroller. (§ 38.)

The heads of the appropriate departments shall make all contracts. (§ 38.) They shall make, in the appropriate departments, all contracts to be made or let by authority of the Common Council for work to be done or supplies to be furnished. (§ 38.)

Provisions relating generally to all Bureaux and Heads of Bureaux in the Executive Departments.

Such others, in addition to those provided by charter, as may be deemed requisite for the public interest, may be established by the Common Council, and duties not inconsistent with the Charter may be assigned them. (§ 28.)

The chiefs of bureaux, except the City Chamberlain and Chief Engineer of the Fire Department, shall be appointed and removed by the heads of their respective departments. (§ 21.)

They shall hold office during the same term enjoyed by the heads of departments, unless sooner removed. (§ 21.)

They are prohibited in general from having any private interest in matters connected with public interests. (§ 28.)

The bureaux established in the Street Department are those of the "Superintendent of Wharves," "Superintendent of Repairs and Supplies," Superintendent of Lamps and Gas," "Chief Engineer of the Fire Department," Superintendent of Roads," "Collector of Assessments," "Superintendent of Street Improvements."

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The bureaux established in the Department of Finance are those of the "Collector of the City Revenue," Receiver of Taxes," "Clerk of Arrears," "Chamberlain of the city of New York," "Auditor of Accounts."

The bureaux established in the Croton Aqueduct Board are those of the "Water Registrar" and "Water Purveyor."

The bureaux established in the Law Department are those of the "Corporation Attorney" and the "Public Administrator."

The bureaux established in the City Inspector's Department are those of 'Sanitary Inspection and Street Cleaning," of "Statistics and Records," of the "Superintendent of Markets."

Of the Department of Finance generally.

It is constituted an executive department. (§ 22.)
It has control of all the fiscal concerns of the Corporation.

(§ 22.)

It shall prescribe the forms of keeping and rendering all city accounts.

(§ 22.)

All accounts rendered to or kept in the other departments of the city

government, shall be subject to the inspection and revision of this department. (§ 22.)

The following bureaux are established in this department, viz:

For the collection of the city revenue, the chief officer of which shall be called "the Collector of the City Revenue."

For the collection of taxes, the chief officer of which shall be called "the Receiver of Taxes."

For the collection of arrears of taxes, the chief officer of which shall be called "the Clerk of Arrears."

For the reception of all moneys paid into the treasury of the city, and for the payment of moneys on the warrant drawn by the Comptroller and countersigned by the Mayor and Clerk of the Common Council; the chief officer of which shall be called " 'the Chamberlain of the city of New York."

An Auditing Bureau, the chief officer of which shall be called "the Auditor of Accounts. (§ 22.)

This department shall settle and adjust all claims in favor of or against the Corporation, and all accounts in which the Corporation is concerned either as debtor or creditor. (§ 22.)

The chief officer of this department is called the Comptroller of the city of New York. (§ 22.)

All contracts, when made as directed by the Charter, shall be executed in duplicate and filed in this department. (§ 38.)

For each payment made on contracts a receipt shall be endorsed on the contract by the party receiving the warrant. (§ 38.)

Warrants for payments on contracts shall only be given to the person interested in such contract or his authorized representative. (§ 38.)

All moneys drawn from the city treasury shall be upon vouchers for the expenditure thereof, examined and allowed by the Auditor, approved by the Comptroller and filed in his office. (§ 22.)

The leases, deeds and other papers connected with this department, shall be drawn by the Law Department. (§ 25.)

Of the Comptroller.

He is constituted the chief officer of the Department of Finance. (§22).

It is provided that the person filling the office at the passage of the Charter should remain until the expiration of his term, and not to be removed, except by the Governor, or after indictment, as provided in sections 20 and 49. (§51.)

He shall be elected by the electors of the city for the term of four years, and shall be voted for on a separate ballot. (§19.)

He may be removed by the Governor for cause, in the manner provided by law in the case of sheriffs. (§ 20.)

In case of his removal, the vacancy until the next annual election of Charter officers, is to be filled by the Mayor, with the advice and consent of the Board of Aldermen. (§ 20.)

He shall report to the Common Council once in ninety days the name of every person in whose favor an account has been audited, with the decision of the Auditor upon the same, together with the final action of the Comptroller thereon. (§ 22.)

All moneys drawn from the city treasury shall be upon vouchers for the expenditure thereof, examined and allowed by the Auditor and approved by the Comptroller and filed in his office. (§ 22.)

It shall be his duty to publish, two months before the annual Charter election, a full statement of receipts and expenditures during the previous year, with the different sources of revenue, and the amount received from each; the appropriations made, their objects, and the amount expended under each; the moneys borrowed, the authority under which the loan was made, and the terms on which it was obtained. (§ 34.)

He is ex-officio a member of a board to whom appropriations for the Alms-house Department and Board of Education are to be submitted before being finally made. (§ 25.)

He shall judge of the adequacy and sufficiency of securities offered by bidders on Corporation contracts, and their justification and acknowledg ment must also be approved by him. (§ 38.)

Sales of public property and franchises (other than grants of land under water to which the owners of the upland shall have a preemptive right), shall be made by public auction and to the highest bidder who will give adequate security. Previous notice of sales under this section shall be given, under direction of the Comptroller in the Corporation newspapers, for thirty days in each paper. (§41.)

Of the City Chamberlain.

The Chamberlain shall be appointed by the Mayor, with the consent of the Board of Aldermen, and may be removed in the same manner as the heads of departments. (§ 21.)

He constitutes the chief of a bureau in the Department of Finance, for the reception of all moneys paid into the treasury of the city, and for the payment of moneys on warrants drawn by the Comptroller and countersigned by the Mayor and Clerk of the Common Council. (§22.)

He shall keep books showing the amounts paid on account of the several appropriations, and no warrants shall be paid on account of any appropriation after the amount authorized by tax for that specific purpose shall have been expended. (§ 22.)

Of the Receiver of Taxes.

He is constituted the chief of a bureau in the Department of Finance, for the collection of taxes. (§ 22.)

He has all the powers and shall perform all the duties now prescribed by law for the Receiver of Taxes, and the provisions of law relating to him are hereby modified so as to conform to the provisions of this Charter. (§ 22.)

Of the Clerk of Arrears.

He is constituted the chief of a bureau in the Department of Finance for the collection of arrears of taxes, arrears of assessments and arrears of water rents. (§ 22.)

He is excepted from the general rule confining officers under the Charter of 1857 to a salary, (§44.)

Of the Auditor of Accounts.

The Auditor of Accounts is constituted the chief of a bureau, to revise, audit and settle all accounts in which the city is concerned as debtor or creditor; to keep an account of each claim for or against the Corporation, and of the sums allowed upon each, and to certify the same, with the reasons for the allowance, to the Comptroller. (§ 22.)

Of the Collector of the City Revenue.

He is constituted the chief of a bureau in the Finance Department for