§ 99. He shall submit to the Common Council, on or before the first day of November in each year, a detailed estimate of the receipts and expenditures for the year commencing on the first of January following, in order that the annual appropriations may then be made; and also an estimate of the probable amount of tax that may be required for the year commencing on the first of January following, with the draft of an act authorizing the raising of such tax, in order that an application may be made to the Legislature for authority to levy the same.

§ 100. He shall report to the Common Council within thirty days after their organization in each year, a statement of all contracts made by the Corporation, or directed or authorized by the Common Council, and not performed or completed, or upon which any money remains unpaid, with the amount of money so remaining unpaid on each.

§ 101. He shall report forthwith to the Common Council every case in which an appropriation is exhausted, the object of which is not complet

ed, and accompany such report with a statement of the moneys which have been drawn on such appropriation, the particular purposes for which they were drawn, and the cause of the deficiency, and an estimate of the amount that will be necessary to complete the object of the appropriation.

§ 102. He shall report to the Common Council at its first meeting in January in each year, for the general information of the citizens of the city of New York, a full and detailed statement, setting forth,

1. The receipts and expenditures of the Corporation during the preceding year, and the different sources of the city revenue, and the amount received from each;

2. The several appropriations made by the Common Council, the objects for which they were made, and the amount of moneys expended under each appropriation;

3. The moneys borrowed on the credit of the Corporation, the authority for each loan, and the terms upon which it was obtained.

$103. He shall on the second Monday of January, in each year, advertise for sale, according to law, all property upon which any tax legally assessed shall have remained due for one year, and sell the same as required by law, unless the tax be in the mean time paid.

§ 104. He shall direct legal proceedings to be taken, when necessary, to enforce payment of rents or other debts due to the Corporation, or to obtain possession of premises to which the Corporation is entitled.

§ 105. He shall, as often as the state of the sinking fund shall render it necessary, advertise and sell at auction or private sale, as in his judgment may be most expedient, the water lot quitrents belonging to the Corporation, in such parcels and on such terms as the Common Council and the Commissioners of the Sinking Fund may prescribe, and cause proper conveyances to be executed to the purchasers; the avails of which sales shall be deposited in the treasury to the credit of the sinking fund.

§ 106. He may consent in the name and on behalf of the Corporation, that the lessee or assignee of a lease made by the Corporation, may assign the same, or underlet the demised premises, where provision is made by the lease that it shall not be assigned or the premises underlet without the consent of the Corporation; but he shall not so consent, unless all arrears of rent and all taxes or assessments upon the premises be paid.

§ 107. When provision shall be made by a lease, to which the Corporation is a party, or in which it is interested, that appraisers on behalf of the Corporation to determine the rent on renewal of the lease, or the value of buildings to be paid for on the expiration thereof shall be appointed; the appraiser or appraisers on the part of the Corporation may be appointed by the Mayor and the Comptroller.

§ 108. The Comptroller may accept the cession of streets or avenues or parts thereof not ceded or opened, on receiving a sufficient conveyance thereof to the Corporation, with a map of the ceded premises annexed thereto, and a certificate

of the Counsel to the Corporation, approving the same. But in all cases the expense of the cession must be paid by the party by whom it is made.

§ 109. When several lots or parcels of land belonging to different persons are assessed for taxes in one parcel, the Comptroller may make the proper apportionment of the tax among the different owners, or may in cases of difficulty, report the facts to the Common Council, to the end that the apportionment may be made by them.

§ 110. The Comptroller shall preserve in a book to be kept in his office for that purpose, to be called the Record of Quit-rents, maps of all grants of land, now or hereafter made by the Corporation, on which quit-rents are payable, showing the original grants, and the subdivisions of the same, as near as they can be ascertained.

§ 111. He shall enter in the record of quit-rents, immediately following each map, the names of the owners of the different lots described thereon, with the portion of the quit-rent to which each is subject; and he may receive the sums proportion