the Corporation to press the collection of ruinous assessments. The present provision of that statute, as stated in the present number of this paper, as to funding the amount of awards for street openings, widening, and extending, will relieve the Corporation from all embarrassments in these proceedings; and the adaption of a general law to relieve the contractor, will ease off this difficulty, and benefit all interested, without injury to any one. It will be seen that the Corporation have already issued bonds for a portion of awards for street openings, etc.

Leaving politics aside, the present Comptroller has discharged the duties of his office with ability.

COUNSEL FEES.

pensive mode of cleaning streets has been adopted, and process, as in the case of an individual. Regarding
that to maintain an exemption from disease, the expen- the large amount of fixed property which the City
diture must be of secondary importance, yet the mag-possesses, and must always possess, this fact affords to
nitude of the cost, and the apparent impossibility of any those who may hold its securities, the strongest possi-
considerable reduction under the present system, should ble guarantee of casy, prompt, and certain payment.
invite attention to discover some other less expensive Perhaps these are the controlling reasons why our se-
mode; and it is suggested that the experiment of leas-curities have now a higher value compared with those
ing the streets to individual contractors should be tried, of this State, than heretofore, notwithstanding the ad-
the covenants to be so framed that the streets should be vantage which the State has endeavored to give its own
swept as often and as thoroughly as at present, and to Stock by making it a basis for the issue of bank notes,
the satisfaction of the Superintendent of Streets, before and declaring any investment to be made in it by the
the payment of any money. An offer has been re-banks of this State, should not be construed as an ex-
ceived, at this Office, from a responsible source, to tension of their lines of discount.
undertake the work at twenty thousand dollars less, per
annum, than it has cost the City at any time within
five years.

WHARVES, &c.

The Comptroller's Report of 1810, shows that there have been paid to corporation counsel and ex-counsel during the year 1840, seventeen thousand five hundred and twenty-four dollars and seventy-three cents. The The value of the Wharf and Slip Property belong items of these charges are to be found in the Report, ing to the Corporation, as based upon its actual cost, is pages 49, 50, 52, 58, 63, 65, 86, 89 and 92; in addition estimated at $1,748,000 03. The cost of repairs, to these are the counsel fees in Cherry street, 12, 29 and cleaning, with salaries of officers for the year 1840, 30, the streets amounting to about five thousand dollars amounted to $28,890 41, while the whole amount of more or less, which is in dispute Of the first named revenue from the lease of Wharves and Ferries was sum, eight thousand, eight hundred, and seventy-six $58,592 33. The nett income for 1840 was $59,701 92, dollars and eighty cents, belong properly to account of or about 3 1-16 per cent. upon their actual cost. 1839. In the Comptroller's report of 1839, the amount The propriety of increasing the rates of Wharfage of counsel fees stated at thirty-seven thousand, four has several times been entertained by the Common hundred and eighty-one dollars, and sixty-six cents, Council, without any practical result. The inadequacy exclusive of the above amount of $3,876 80, all the of the income to the amount of capital invested, is above sums together for two years make the great sum obvious from this exhibit, and should induce a new of sixty-eight thousand eight hundred and eighty-effort to improve this branch of the City revenue. three dollars and nineteen cents. The items of 1839 are to be found in the Comptroller's report of that year, pages 35, 42, 54, 76, and 102. Truly, the corporation counsel have the salary of the President and his two secretaries, without the laborious duties of his office.

EXTRACTS FROM COMPTROLLER'S REPORT.

amount of four hundred thousand dollars, payable at the

By the several laws of the Corporation, all the funds arising from the ordinary revenues of the City, from the negotiation of its Stocks, and from the management of its Assessment, commonly called "Trust Accounts," separated from the Sinking Fund only. From these are paid to the City Chamberlain, forming a Fund, sources he is accustomed to pay all warrants drawn upon him, whether for the ordinary current expenses of the City Government, or for the payment of its debts, for the prosecution of its public works, or the payment of claims due on its "Trust Accounts."

The receipts detailed below form, therefore, an aggregation of several funds, and exhibit not only the ordinary revenues applicable to the support of the City government, but the suis loaned to it both for permanent and temporary use, and also the amounts collected by assessment imposed by the Supreme Court, in which it has no interest, except as trustee for their disbursement. The following is a summary of all these sources, and the amount derived from each during the year 1840, with the Treasury balance at the commencement of the year.

The revenues generally have exceeded the estimate made at the commencement of the year, and will continue to improve. There is a large amount of arrears due from these sources, which are either secured or in process of being collected. Of these claims, which are

The amount of rents in arrear is large. More than one half of the arrears of Dock Rent had accumulated previous to 1839, a portion of which can never be realized. The arrears on the other account are mostly secure to the Corporation. The Water Lot Rent is a lien on very valuable property. The difficulty of collecting this kind of rent promptly, arises principally The Assessment Bonds of the Corporation, to the from the facts that the original grants are now owned pleasure of the Corporation, on or before June 1st, and by numerous assignees in severaly, who do not agree the absolute property of the City, and constitute asscts among themselves as to the proper apportionments of July 1st, 1810, have been issued to cover advances the rent. A declatory law of the State, permitting and against its debts, the following, with the exception of which the Corporation has made in the payment of legalizing proper apportionments to be made from time about $30,000, are considered reliable. The delinawards to individuals for damages sustained in opening to time, as the grants are divided, would be very desi-quencies in the assessment accounts enumerated below, and widening certain streets. They were negotiated rable to the holders, and facilitate the department in are liens upon real estate which can be realized by at par, bearing interest at six per cent. per annum, collecting these rents. public sale. and will be met and paid, from time to time, as often The receipts into the general Treasury, from the its stocks, and from the management of its "trust accounts," including the cash on hand at the com

as the liens held by the Corporation for their redemp-computations of the Revenue necessary to be raised to ordinary revenues of the city, from the negotiation of

referred to.

mencement of the year, amounted to $5,004,610 12.

With the year 1842, a new item will enter into the tion are realized. A specific detail of these liens will meet the current annual disbursements of the City be found immediately following. The Bonds were is- Government; an item that may bear heavily upon the sued under the authority of the Amended Charter community, unless a large reduction in the present rate The taxable property of the City and County of N. empowering the Corporation to borrow in anticipation of expenditures be effected. At that time the Croton of the revenue, as well as of the State Law cited in the Water will have been introduced, and be ready for the York as assessed in 1840, is valued at $252,252,515, or more than five thirteenths of the whole taxable proOrdinance upon this subject, passed August 8th, 1840. use of the inhabitants of the City, and, although a porOf the secure character of such liens, the history of tion of the Works will not have been entirely completed,perty in the State. The rate of tax levied was 5 this City in this matter for the last thirty years, gives yet the debt will have reached, at least, the sum of 4-10 mills on each dollar of valuation, being less than the abundant proof. During that period the City has ad- Twelve Millions of Dollars, the interest on which, at average rate of taxation imposed in the other counties vanced the sum of six millions two hundred and seven-five per cent., will be Six Hundred Thousand Dollars of the State. ty thousand three hundred and seventeen dollars and per annum. The annual cost of Repairs, and the exeight cents, on this account, and the particulars of pense of managing the Water Department, will pro-accounts, by affidavit, where no tariff of compensation The laws permitting claimants to audit their own which will be found in the Appendix to this Report, bably reach $50,000 more. all of which have been repaid, with the exception of The correctness of the estimate, given in the last is fixed, do not always secure the services required at Those laws, also, which confer upon $112,024 24, which are the outstanding liens above annual report of the Comptroller, as to the ultimate the lowest rate. A small portion of them has become the amount of debt upon the Water account, and the perioded for the services performed, not exceeding a given the employing officer a discretion in the sum to be allowabsolute property of the City. The gores in Beaver at which the Works will be completed, is confirmed by street are of this description, but upon these there will the experience of the past year; a new application to probably be a depreciation of about $12,000 00; all the State Legislature for a further issue of the Stock the rest consist of items actually due the Corporation, will therefore be required. And although the amount and will be realized by public sale. needed will still be large, yet the ample resources of the The adoption of a general law to allow the Corpora- Corporation pledged for its redemption, their comparation to make loans in anticipation of uncollected as-tive freedom from all other debts or prospective liabilisessments, in order to enable them to pay Contractors ties, the immense amount of taxable property held by upon the completion of contracts, it is believed, would the inhabitants of the city, the prompt faith with which not embarrass the City finances, but would result in it has always met its obligations, the intrinsic circumobtaining the acceptance of all such contracts at greatly stances attending the creation of the debt, releasing it reduced prices. from the objections urged against the validity of other public securities, and the possession of a legal mode It is not then alone to the postponement of new unby the City creditor, of enforcing his just claim, now dertakings that the public must look for essential extensively known and appreciated, furnish a reason-relief, but to the dispensing, immediately and entirely, able assurance that the remainder of the Water Stock with every unnecessary expense, however trivial. No community has a larger ability to meet, or more can be readily and advantageously negotiated, readily pays, the necessary demands of its government than the people of this City; but there is also no people whose permanent interest requires a more rigid economy in the administration of their municipal

FROM DEPARTMENTS,

CITY STOCKS.

There has been a falling off in the amount of revenue realized this year from the sale of the street sweepings, &c. The demand has not been active. The Depart ment has been compelled, in order to prevent its too great accumulation at the depots, to offer an extended credit to its customers. At the close of navigation this In another respect the City stocks must have an year, more than twenty thousand loads remained un- advantage over State stocks of much greater practical disposed of; last year the amount did not exceed two consequence. While there can be no constitutional or hundred loads. The laying of water pipes has deteri-legal mode of enforcing a contract against a State, orated the value of street sweepings nearly twenty-five there is such a mode of enforcing one against a Muniper cent., besides adding a heavy expense for carting cipality; the creditor to the City may reduce his claim, off the sand left to secure the pavements. upon default, to judgment, when it becomes an immeWhile it must be admitted that the City has enjoyed diately available lien upon all the Corporation properan extraordinary degree of health since the present ex-ty, and he may, if he chooses, realize it by judicial

amount, are found, in practice, to serve only as authori-
ty for fixing the maximum as the unvarying compen-
sation. Were other Ordinances so changed as to
throw all the patronage of the City open to competition,
it is believed that a large retrenchment would thereby

be effected.

The salaries paid to the higher officers of the City Government may be materially reduced, without injustice to the incumbents.

affairs.

It is in view of the uncertain amount of revenue to be derived from the Croton Aqueduct, and the certain necessity of increased taxation, to make up the deficiency, that the undersigned has deemed it his duty

नू

thus to direct the attention of the City Legislature, by a more than ordinary notice, to timely means of avoiding a result that must otherwise prove severely burdensome."

CHAPEL STREET ASSESSMENT.
Document No. 9.

BOARD OF ASSISTANT ALDERMEN,
July 23d, 1833.
Report of the Committee on Assessments upon the
Assessment for Regrading, &c., Chapel street.
sented by Mr. Tiemann. Laid on the table and
printed.
John Newhouse, Clerk.

Pre

COUNSEL'S OPINION.

The last improvement in widening Chapel street, was intended as a public avenue, to relieve Broadway, The Commillee of Streets of the Board of Assistants. in part, and will no doubt be extended at both ends Gentlemen,-In answer to inquiries made by you in eventually, so as to make, as was originally contem- relation to the new regulation or grading of Centreplated, one of our main avenues leading out of the city. street, I would remark that, after the proceedings for Any persons going through Broadway and the Bowery, opening and widening Centre-street were finished, the will not dispute but that more wide and main avenues common council in July last, deemed it expedient to are needed at this time, and it is very evident that Cha-alter a part of the grade of said street, and by resolupel street must ere long form one of them. Therefore tions ordered that the regulation of Centre-street and the assessment for widening should not be confined to the streets connected with it and affected by it, be the immediate vicinity of an improvement of so vast changed in conformity to the regulation shown by the and beneficial a nature to the whole of that section of blue lines drawn on the profile in the street commisour city, but the city should, in all such cases, pay a sioner's office. The common council, at the same time, part of the expense incurred. resolved that such regulation be referred to the commissioners to estimate and to assess the damages and benefit that might accrue from such change of regulation, and directed the counsel of the board to take proper measures for that purpose.

The Committee on Assessments, to whom was reA portion of the street has been paved and paid for ferred the assessment for regrading and paving Chapel by the owners since 1824. The street has been all restreet, together with the various petitions and remon- paved, and paid for by the owners since 1820, except strances concerning the same, Respectfully Report, so much as has been added to the street by the late That the Committee have devoted much time and widening, and that the owners should pay for. A large labor in examining the subject submitted to them-that portion of this assessment is for re-paving the cross they have had before them several persons who have streets which have not been altered in the grade, and a fully set forth all the facts and circumstances connected part not altered two inches higher or lower. with this subject, and have fully established the fact Chapel street and its vicinity was heavily taxed for that the laying of the new sewer was entirely unneces-filling, grading and paving of Canal street, which is sary, and consequently an expenditure without any not included in the above sum of $231,000. possible good to the parties interested, who are now Mr. Shepherd, the superintendent to the building of called upon to pay large sums of money without re- the new sewer in Chapel street, appeared before your ceiving the least equivalent therefor; and farther, the committee and stated that the old sewer was as good at parties aver, that the old paving was in good order and the time it was taken up as any new one could be made. condition, and consequently the expense of repaving is It was larger than the new one now is, being six feet to them an expenditure for which they are benefited square, and the new one but four feet six inches in dionly in a trifling degree; under these circumstances ameter,-consequently was an unnecessary expense of your Committee are fully of opinion that the parties $16,571, and paid, and cannot carry off near as much should be indemnified by the Common Council, and water as the old sewer. offer for adoption the following resolution:

If it was ever right for the corporation to pay for any Resolved, That the expense of repaving Chapel re-pavement, it appears in the opinion of your commitstreet be paid by the Common Council, and the Comp-tee to be that of Chapel street, even if the late improve ment of widening had not taken place,-for the ordinance says nothing about grading; so that whether a street is raised or lowered, does not alter the intention of the law. The only question in relation to this street appears to be has the street been paved and paid for by by the owners? They have paved and re-paved, and always paid.

Committee

troller draw a warrant for the amount thereof.
Respectfully submitted,
DANIEL F. TIEMAN,
C. C. CROLIUS, JR.,
FREEMAN CAMPBELL, Assessments.

on

Document, No. 8.-Board of Assistant Aldermen.-November 26th, 1838.

Report of the Committee on Assessments, upon their former report upon the petition of sundry persons asking to be relieved from the assessment for re-paving, &c., Chapel-street. Presented by Mr. Tiemann. Laid on the table und ordered printed.

J. NEWHOUSE, Clerk.

The committee on assessments, to who was referred the petition of sundry owners of property on Chapel street, praying that the expense of the last grading and re-paving of said street be paid out of the city treasury, have had the subject some time under consideration, and have given the matter all the attention that so important a subject should at all times demand from your committee, by examining a great number of persons, the street in question, &c., beg leave respectfully to report: That they have endeavored to give the subject submitted to them that careful consideration which its importance demands-important because it involves a principle laid down by some of the departments as a guide for assessing property when re-paved, but not found in the laws of the state relating to the city, nor in the corporation ordinances,-that when a street is newly graded and re-paved, the property must pay for it, without reference to whether they have paid for it since 1824 or not, at which time an ordinance passed the common council, by which they ordain that they will keep all pavement in order, that should be paid for by the owners after that time.

Your committee would respectfully offer the following, as some of the reasons for the conclusions they have come to. That since 1820 the owners of property on Chapel street have paid for re-paving, widening, filling up and building two sewers, assessments amounting to the enormous sum of $231,032 46, independent of the present assessment of $33,613 46, for the present grading and re-paving.

They also ordered the street commissioners to present the proper ordinances to carry such regulation into effect.

The subscriber supposed at the time he received a copy of said resolution, that it was the intention of the common council that an application should be made to the supreme court for the appointment of commissioners to estimate such damages and benefit; but no such proceeding is provided for by law; the court has no such authority; and such application would have been fruitless. The law vests in the common council, the power of ordering and directing the grading of streets, and provides for the appointment by them of commissioners to estimate the expenses of such grading, and assess the same upon the property benefitted. Under this law all the alteration of the grades of streets, and all the new grades, and all estimates and assessments therefor, have been made, except when it has been done by commissioners for opening or widening streets in connection with their proceedings.

This mode of proceeding by ordinance of the corporation under the law referred to, is the proper one in the case of the alteration of the grade of Centre-street, and the only difficulty arises from the question whether the law allows the commissioners appointed by the ordinance to assess and award the damages, if any are incurred by such regulation.

For the reasons thus set forth, your committee recommend for adoption the following resolution: Hitherto no damages have been allowed in proceedResolved, That the comptroller be directed to drawings of this kind, either because the commissioners his warrant for $30,413 31, being the amount for rehave not felt warranted by law in allowing them, or paving, after deducting so much as has been added to because it has always happened that such regulations the street by widening and grading. were beneficial to all. In the present case the common All of which is respectfully submitted by, council evidently supposed that some damages would be sustained, and endeavored to provide for their payDANIEL F. TIEMANN, ment in the same resolutions, by which they ordered C. CROLIUS, Jr. and adopted the new regulation, and it would seem to be but justice not to carry into effect one resolution without the other.

Committee on
Assessments.

Document No. 183.
JOURNAL OF DOCUMENTS-BOARD OF

ASSISTANTS.

BOARD OF ASSISTANT ALDERMEN,
April 234, 1810.

Report of the Street Committee, on the petition of own-
ers of property on Centre-street, and adjoining streets,
for damage done to property by altering the grade.
John Newhouse, Clerk.
Adopted.

Report of the Street Committee, to whom was referred
the petition of owners of property on Centre-street,
and the adjoining streets, to be re-imbursed for
damage done to their property by an alteration of
the grade.

The question then is, which is the true construction of the act referred to. It provides that the common council shall cause estimates of the expenses of conforming to such regulation to be made by skilful and disinterested persons, and a just and equitable assessment thereof made among the owners or occupants of houses and lots benefited thereby. No mention is specifically made in the law of damages to be allowed, and the authority to allow them must be inferred from the terms and general intent of the law, if it exists at all. In the first place, the law gives the power absolutely to the corporation to make such new regulation, and to assess the expenses upon the persons benefited.

Without the power of allowing damages in cases Respectfully Report, That the petitioners set forth: where damages are really sustained, the law is unjust That some of them having erected and elevated build-in its operation, benefitting one man's property at the ings conformably to the grade previously adopted, have expense of another, without compensation to that other, suffered damage by said alteration. a construction not to be adopted for any law.

They ask that the subject may be referred to arbitrators to estimate and allow damages.

The committee are of opinion that there is propriety
and justice in referring this matter to disinterested in-
dividuals, to estimate and assess the damages and be-
nefits occasioned by the change of grade-and they
have obtained the opinion of the counsel hereunto an-

ance with said opinion they submit the following reso-
lution:

If there was any other proceeding applicable to cases of grading where damages are sustained, or if this law were limited in terms to cases where all houses and lots would be benefited, the case would be different, but the law is general and absolute, and necessarily requiresthis construction to be equitable and just. What are the expenses of conforming to such reguseems to me to be, all just claims arising from it-the value of property injured or destroyed by it, as well as the materials and labor required for making it; the cost of the work-the compensation for damage necessarily done in making the work, and without doing which it could not be accomplished. Unless this be the proper explanation of the expense of conforming to such regulations, the law would authorise the doing of an injury without affording any remedy.

The commissioners that were appointed by the su-nexed, as to the proper course to pursue, and in accord-lations that are to be estimated? The true answer preme court, to award and assess benefits and damages, by the widening of Chapel street, did not assess or charge upon the city any portion or part of the value or buildings destroyed by the widening of the street, as they had by law a right to do. The buildings were estimated at the sum of $102,800, the one-third of which could have been charged the city, being $34,266 66. (Laws of the State in relation to the city of New York, pages 731, 732, 746 and 957.)

Resolved, That the assessors appointed in the ordin-
ance for regulating and paving Centre-street, and the
adjoining streets, estimate and assess the damages sus-
tained by reason of such regulation as a part of the ex-
penses thereof.

WM. WELLS HOLLY, Street Committee.
A. V. WILLIAMS,

This construction is further strengthened by the terms | the owner was never called upon for the assessment, | POPULATION OF THE CITY OF NEW YORK. of the law requiring estimates of such expense to be made and assessed, inasmuch as if the mere cost of doing the work only is to be ascertained, the contract price, or the actual expenditure, would render estimates unnecessary. The question is certainly not free from doubt and difficulty, but absolute injustice, of making these regulations without paying for damages actually sustained by them, seems to me to render that construction proper and necessary, which fulfils the general intent of the law, and does justice to all.

kept open for inspection, where all these incumbrances the same as to his property, as Mr. Mollan and Mr. unnecessary, they should be known and remedied. The

We give below the Bill reported by the select committee of the Senate, at the last session of the legislature. It will be seen, by a careful reading of this bill, that it would have remedied very many of the assessment-abuses now complained of. The sections which would have remedied those abuses were struck out by the person who drew the bill, at the request of the corporation of the city of New York. The reason for consenting to strike out, was the lateness of the session, and the consequent danger of losing the whole bill if it was opposed in either house, and also a willingness to agree upon a bill as being more desirable in all cases where it can be done. It will be recollected that the expense charged for selling lots for unpaid assessments, was sixteen dollars and eighty cents for each lot sold, which included the interest on the cost. The cost of advertising was $5, certificates $3, lease $1, making $12; twenty per cent. interest on this amount for two years made $4 80, which altogether is $16 80. If the owner redeemed at the end of two years the price of the lease was returned, but not the interest on the lease. It will also be recollected that the old rate of interest was twenty per cent. per annum; the law of 1810 reduced it to fourteen per cent. per annum.

It was very desirable to remedy that abuse of extorting such extravagant fees on the sale of every separate lot, and this much was effected by the Act of May 14, 1840, which is set forth in the present number of this

paper.

| been heretofore appointed, and who have not yet made
their report, or where their reports have been made and
not confirmed, it shall be their duty to ascertain, by
due proof to be made to such commissioners or assessors
in writing, that the board of aldermen and board of
assistant aldermen composing the common council of
the city of New York, have in all respects complied
with the requirements of section seven of chapter one
hundred and twenty-two, of laws of this state, passed
April 7, 1830; and such proof in writing shall be
appended to the assessment roll of said commissioners

or assessors.

Sec. 2. In all cases where commissioners or assessors shall describe the houses and lots assessed for any improvement set forth in the first section of this act they shall describe and particularize all such houses and lots by the known street number, and shall also state the names of the owner or owners, and occupant or occupants, and it shall be their duty to ascertain by an inquiry to be made of the collector of taxes of the ward quiry of the person who collected the taxes of such in which the property assessed is situate, and by inward the previous year, as to such ownership; and such collector, on being notified in writing by the chairman of such commissioners or assessors, shall attend before them for examination.

Sec. 3. It shall be the duty of all commissioners and
assessors authorised to make any estimate and assess-
ment for any improvement recited in the first section of
this act, to give notice to the owner or owners, and
occupant or occupants, of all houses and lots, and im-
proved or unimproved land affected thereby, that they
have completed the estimate and assessment, and will
meet at the street commissioner's office in the city of
New York, to hear the objections of all persons inter-
ested, to the said estimate and assessment, who may
appear and make objections thereto.

Sec. 4. Such notice may be served personally, or by
leaving the same at the dwelling-house of the owner
and occupant, with any person of suitable age and dis-
cretion belonging to the family of such owner and oc-
cupant, or by leaving the same at the place of business
of such owner and occupant, with the person having
charge of the business of such owner and occupant.
Sec. 5. The notice provided for in the two last pre-
ceding sections, shall state the amount of the assess-
ment or assessments, the street where the property is
situate, and the day and hour on which the commis-
sioners or assessors will meet to hear objections to the
estimate and assessment, and state the place of meeting,
and shall be signed by the chairman of such commis-

sioners or assessors.

city of New York, to purchase or lease any houses, lots, improved or unimproved lands at public auction, which shall or may be offered for sale or lease at public auction in the city of New York, for the non-payment of taxes or assessments; and all purchases made by any public officer or person in the employ of the corporation of the city of New York, either directly or indirectly, shall be absolutely void.

Sec. 11. It shall not be lawful for any commissioner or assessor to charge for any services in making estimates and assessments for any improvements recited in the first section of this act, not actually rendered by him, nor any parts of days, as whole days, where the time occupied was less than six hours of such day.

Sec. 12. The expense of advertising houses and lots, and improved and unimproved lands, for sale or lease in the city and county of New York, for unpaid taxes and assessments, and of giving a certificate to the purchaser or lessee therefor, and of making a lease and executing the same, shall be the same as is now charged of New York, in selling lands for unpaid taxes, and for the similar services, by the comptroller of the state no more, nor shall any other or greater rate of interest be charged on the amount of such assessment of taxes than is charged by the comptroller of the state of New York on unpaid taxes when land is sold therefor, and redeemed by the owner or others.

Sec. 13. Whenever any houses and lots, or unimproved lands, shall have been sold, or leased. at public auction in the city of New York for the non-payment of taxes or assessments, the grantee, lessee or purchaser of such houses and lots, or improved or unimproved lands, shall, four months before the term of time for the redemption of any of such houses and lots, and improved or unimproved lands shall expire, give notice both to the owner and the occupant of such houses and lots, and improved or unimproved lands, of the sale and lease, and the amount of the tax or assessment, and of the interest and expenses thereon; such notice shall be served personally or by leaving the same at the dwelling house of the owner and the occupant with any person of competent age and discretion belonging to his or her family, or by leaving the same at the place of business of such owner and occupant, with some person having charge thereof.

Sec. 14. It shall not be lawful for any public officer to execute or deliver to any purchaser or lessee a lease for a term of years of any houses, lots, improved or unimproved lands, until such officer is satisfied by due proof in writing, verified by oath or affirmation, that the requirements of the thirteenth section of this act has been complied with by such lessee or purchaser, and such proof shall be filed in the street commissioner's office in the city of New York.

The mode of describing lots by arbitrary map numbers, instead of the known street number, on assessments made after the act took effect, is done away with, and the street and ward numbers are now required to be stated; but this difficulty of vague and uncertain description of lots assessed previous to the passing of that act, by arbitrary map numbers, is yet to be remedied. It will be borne in mind by those who are familiar with assessments, that in the comptroller's report of 1839, appendix K, is a list of twenty-three streets, avenues, and public places, the assessments of which were confirmed by the supreme court in that year.Sec. 6. It shall be the duty of the commissioners or None of these assessments are included in the last sale; assessors, to employ a suitable person at a reasonable and besides these there are assessments for street pa- compensation, to make service of the notices provided ving, curb and gutter, sidewalks, filling low grounds, for by this act; and such person shall make oath or building sewers, building bulkheads, wells and pumps, in a general return to be made to the said commissionaffirmation to the due service of each of said notices, &c., &c., almost without number, for which the assess-ers or assessors, who are hereby authorised to adminis-one half the actual and real value of such house, lot, ments are yet to be collected, and in the assessments of which the old plan of arbitrary map numbers has been adopted. This can be remedied by requiring all lots advertised for sale to be described by the known street and ward numbers, and by requiring the purchaser to give six months' notice before he applies for a lease to the owner to r deem, as is done by the purchasers at tax sales made by the comptroller of the state. See vol. 1. R. S. p. 400, sec. 84. We will recur to this subject again.

An Act in relation to the collection of assessments and taxes in the City and County of New York, and for

other purposes.

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

Sec. 1. In all cases where commissioners or assessors shall hereafter be appointed to make an estimate and assessment of the expense of conforming to any order, regulation, resolution or ordinance, in laying out, opening, widening, extending, altering, straightening, or in any manner improving any avenue, street, park, place, lane or alley; or of building, constructing, altering, amending or repairing any sewer, culvert or drain; or of making, sinking or digging of any well; or for bor. ing for water; or for regrading, grading, repaving or paving any avenue, street, park, place, lane or alley; or for the levelling, excavating, reducing, regulating or filling of any lot or lots in the city and county of New York, and all commissioners and assessors who have

ter such oath or affirmation, and to endorse the same
upon the said general return of due service, which shall
be appended to the assessment list.

list.

Sec. 7. It shall be the duty of the commissioners or assessors to take down in writing the objections which any person interested in opposing the assessment may make thereto, at the time when such commissioners or assessors shall meet to hear objections, and shall carefully read the same over to such objector, who, if he approve the same as correct, shall sign his name thereto, and such objections shall be attached to the assessment Sec. 8. Whenever houses and lots, or improved or unimproved lands, shall be assessed for any improvebe the duty of the commissioners or assessors to assess ments specified in the first section of this act, it shall all property belonging to one and the same owner or owners, which adjoins and is held in one parcel or tract, in one sum, unless required by such owner or owners to assess the same separately, which requirement shall be in writing, and be signed by the person or persons making it, and shall be appended to the assessment roll.

Sec. 9. Whenever any houses and lots, or improved or unimproved lands, shall be hereafter offered for sale or lease at public auction, for the non-payment of any taxes or assessments in the city and county of New York, so much only of the property of the same owner or owners, shall be sold or leased as will be sufficient to satisfy such tax or assessment, and the interest and charges, and no more.

Sec. 10. It shall not be lawful for any public officer, or any person in the employ of the corporation of the

Sec. 15. Commissioners or assessors for making estimate and assessment for any improvement recited in house, lot, improved or unimproved lands more than the first section of this act, shall in no case assess any improved or unimproved lands, at the time of making such assessment.

Sec. 16. It shall not be lawful for any public officer of the United States, or of the corporation of the city of New York, to serve as commissioners or assessors for the making of any estimate or assessment for improvements, set forth in the first section of this act.

Sec. 17. It shall be the duty of the collectors of taxes of the city of New York to attend at the street commissioner's office, in the hal of records, every Saturday during the months of January and February in each year, from the hour of ten o'clock in the morning to the hour of three o'clock in the afternoon, with the tax lists of their respective wards, for the purpose of affording tax payers owning property in different wards an opportunity of paying such taxes.

Sec. 18. No houses and lots, or improved or unimproved lands in the city and county of New York, shall be hereafter sold or leased at public auction for the non-payment of any assessment or tax which may be due thercon, unless notice of such sale shall have been published in all the daily newspapers printed and published in the city of New York, once a week for six months, and it shall also be the duty of the officer giving such notice, and selling or leasing such houses and lots, and improved or unimproved lands, at public auction, to cause to be printed in a pamphlet a particular and detailed statement of the property assessed, and such as is now published by the street commissioner in two of the daily newspapers in the city of New York, which pamphlets shall be deposited in the street commissioner's office in the city of New York, and with the collector of taxes of the different wards

assessed upon the owner of any house who is not a pe-
titioner, who has a well sunk upon his own premises
within said district, or upon any other owner or occu-
pant not a petitioner, whose house is situate within five
hundred feet of any other well or pump on the line of
said street or avenue, or both.

of the city of New York, and shall be delivered to any
person applying therefor; and the notice provided for
their attorney, counsel or others, shall be paid or al-
in this section to be given of the sale of houses and
§ 12. No cost or charges to the said commissioners,
lots, and improved or unimproved lands, shall also
lowed for any services performed under this act, or the
state that the detailed statement of the aseessment, or
act, hereby amended, unless the same shall be taxed
tax and ownership of the property assessed or taxed,
is published in a pamphlet, and where the same are, or
will be deposited, to be delivered to any person apply-tent of three fourths the land fronting on any street ortion to the taxation of costs, and the nature and proof
by the said court, who are required to make rules to
ing for the same.
apply to the said bills of costs, the existing laws in rela-

Sec. 19. The act entitled "An act relative to the du-
ties and powers of commissioners of estimate and as-
sessment on opening streets and avenues," passed April
5th, 1816, is hereby repealed.

PROPOSED LAW AS TO PAVING STREETS,
AND SINKING WELLS, AND OPENING

STREETS.

§ 1. Whenever and as often as the owner or owners
of any houses or lots fronting on any street or avenue by
petition apply to the board of commissioners for liberty
to pave or regulate such street or avenue at the cost and
charge of such owner or owners exclusively, it shall be
the duty of said board of commissioners to grant a
permit for the same, to be so paved or regulated; and
the same shall be done under the directions of a city
surveyor in the employ of the said board of commis-
sioners, within the time named in the permit granted
by the said board of commissioners.

§ 2. Whenever and as often as the owners and occu-

pants of houses fronting on any street or avenue shall
be desirous that such street or avenue shall be regula-
ted and paved, and shall petition the board of commis
sioners of the city of New York to that effect, it shall
be the duty of the board of commissioners to cause an
estimate of the expense of regulating and paving such
street or avenue to be made by a surveyor in their em-
ploy; and if it shall be found, on completing such esti-
male, that the petitioners are owners to the extent of
two-thirds the houses fronting on such street or avenue,
the said board of commissioners may in their discre-
tion order an assessment of the expense of regulating
and paving such street or avenue, to be made upon the
owners of all houses fronting on such street or avenue
intended to be benefited thereby, by one of the city
surveyors in their employ, which assessment, when con-
firmed by the said board of commissioners, shall be col-
lected by one of the city collectors, and the money thus
collected shall be appropriated to the regulating and
paving such street or avenue. And in all cases where
avenues shall be regulated or paved, one half of the ex-
pense of such regulating and paving shall be assessed
upon the city treasury.

§ 5. Whenever and as often as the owners to the ex-
missioners under and by virtue of the Act of April 3d,
avenue on that part of the island laid out by the com-
1807, shall, by petition, apply to the board of commis-
sioners of the city of New York, to have such street or
avenue opened or regulated, it shall be the duty of said
board of commissioners to cause an estimate of the ex-
pense of opening and regulating such street or avenue
to be made by a surveyor in their employ, and upon
the coming in of his report, if it shall appear to the
satisfaction of the said board of commissioners that
avenue to be opened and regulated, and that the esti-
public necessity or convenience requires such street or
mated expense is not so great as to make it objectiona-
personal notice to be given to the petitioners to appear
ble, then, and in that case, shall be their duty to cause
before the said board of commissioners; and if it shall
appear that the said petitioners are not owners to the
street or avenue desired to be opened and regulated, the
extent of three fourths of the land fronting on such
said petition shall be dismissed, and the expense of
making such estimate shall be paid by such petitioners,
and shall be a valid and effectual lien and incumbrance
upon the land of such petitioners.

(To be concluded in our next number.)

That portion of the Law of 1839 which applies to
giving notice of application to the Supreme Court for
the Confirmation of Assessments, and also requiring
the taxation of costs and expenses, and under which
all the streets, avenues, and public places, for the open-
ing of which the assessments have been confirmed since
the passage of the act, have been made without comply-
ing with its provisions, and for which reason we con-
tend the confirmation should be set aside and declared
void. Session Laws, 1839, p. 182.

of the services rendered and disbursements charged, as
far as the same can be made applicable; and no unne-
cessary cost or charges shall be allowed. Public no-
tice of the time and place of the taxation of costs shall
be given, for the same time and in the same manner as
notices are required to be given by the above ninth sec-
tion; and a copy of the bill of costs, containing items
in the office of the street commissioner at the time of
and particular services performed, shall be deposited
the first publication of such notice.

§ 13. So much of the act aforesaid, or of any other
act as is inconsistent with the provisions of this act,
is hereby repealed.

no part thereof except the ninth and twelfth sections
§ 14. This act shall take effect on its passage; but
shall affect in any respect any proceedings under the
act hereby amended, which may have been commenced
previous to the passage of this act.
State of New York, Secretary's Office.
This act having been approved and signed by the
Governor, on the 20th day of April, 1839, I do hereby
certify, that the same became a law on that day.
JOHN C. SPENCER, Secretary of State.

By section 3 (R. S. City, p. 512.) The aldermen
assistants are elected for one year.

and

of April shall be sworn into office on the 2d Tuesday
By section 4. The officers elected on the 2d Tuesday
of May thereafter.

By section 5. The members of the Common Council
then in office, shall continue in office until the officers
elected shall be ENTITLED to be sworn into office.

§ 7. The said mayer, alderaien and commonalty By section 24. "Each Board shall hold its first meet-
shall be authorised at any time previous to the confiring for the purpose of organizing on the 2d Tuesday
mation of the report by the said court, to discontinue
all farther proceedings relative to the said improve-
ment, without the necessity of an application to said
court for leave to do so.

§ 8. Whenever an estimate and assessment for loss
and damage, and for benefit and advantage, shall be
made by the said commissioners relative to the same
person or persons, no interest shall be demanded from
such person or persons, upon the amount assessed for
benefit and advantage, except on the excess of the
amount he is to pay over and above the amount he is
to receive for or in consequence of any intervening
time between the period fixed for the receipt of the
amount of benefit and advantage, and the payment of
the amount of lot and damage.

§ 9. All motions (except as hereinbefore provided)
made under and by virtue of the act hereby amended,

be published for at least fourteen days in four of the
public newspapers, and by copies of said notice in
handbills, to be posted up for the same space of time

of May, in each year.

By article 4, section 15. Const. St. N. York. “All
officers heretofore elective by the people, shall continue
to be elected, &c." And by section 16. "Where the
elevation of any office is not prescribed by this Consti-
tution, it may be declared by law; and if not so de-
clared, such office shall be held during the pleasure of
the authority making the appointment."

"The exe-

By article 2, section 1. U. States Const.
cutive power shall be vested in a president of the
United States. He shall hold his office during the
term of four years."

By article 12 of the amendment. "And if no house
of Representatives shall choose a president whenever

day of March next following, then the Vice President

shall act as President."

§ 3. Whenever and as often as the owners or occu-
pants of houses and lots fronting on any street or
avenue, shall be desirous of sinking a well in any such
street or avenue, and placing a pump therein, for their
own convenience or use, and at their own cost and
charge, and shall petition and desire the board of com-
missioners of the city of New York to allow the same
to be done, it shall be their duty to give the said peti-
tioners a written permit to that effect, in which shall
be stated the place at which the well is to be sunk, and
the number of days allowed for completing the same.
§ 4. Whenever and as often as the owners and oc-
cupants of houses fronting on any street or avenue,
sioners for a well to be sunk, and a pump to be placed before the said court or any court to which an appeal the right of choice devolves upon them, before the 4th
or both, shall apply by petition to the board of commis
therein, it shall be the duty of the said commissioners may have been made, shall be upon giving previous
to cause an estimate of the expense of such well and notice of the time, place and object of such motion, to
pump to be made by one of the city surveyors in their
employ; and the surveyor making the estimate shall
ascertain how many houses fronting on said street or
avenue, or both, are within five hundred feet on the
line of such street or avenue of the place where such
well is designed to be sunk, and assess the same equal-
ly among such owners and occupants, and report the
same to the said board of commissioners; and if, on
the coming in of the said report, it is found that the
petitioners are interested to the extent of two thirds the
number of houses within the said distance, then and
in such case the said board of commissioners may, in
their discretion, confirm such estimate and assessment,
and cause the amount of such assessment to be collect
ed by one of the city collectors; and the money when
collected shall be appropriated to the purposes aforesaid;
and if the assessment shall amount to more than the
work the surplus shall be paid into the city treasury to
the credit of contingencies; and in case the work costs
more than the amount assessed and collected, the resi-
due of the expense shall be paid out of the city treasu- $11. The one hundred and seventy-ninth, and one
ry, and charged to contingencies; but in no case shall hundred and eightieth sections of the act hereby amend-
any portion of the expense of such well and pump beed, are repealed.

in the manner hereinbefore directed.

§ 10. No real estate or other property shall be sold
or advertised for sale, for the non-payment of any as-
sessment or tax laid upon real estate, unless notice in
writing shall have been left at the residence of the own-
er or owners, if residing in the city of New York, or
if upon diligent inquiry, such owner or owners cannot
be found, then at the residence of the tenant or tenants
upon the said premises, at least twenty days previous
to such advertisement; and if such owner or owners
do not reside in said city, or upon diligent inquiry can-
not be found and the premises are without a tenant or
tenants, then such notice in writing shall be put up for
the same space of time, in some conspicuous place on
the premises so assessed or taxed.

By section 6. As above, the persons elected as alder-
men and assistant aldermen on the 2d Tuesday of
May, 1831, were entitled to be sworn into office on the
first hour, or first moment of the 2d Tuesday of May,
of that year; and so of every succeeding year.

The aldermen and assistant aldermen cannot hold
over under the Constitution, article 4 section 16; and
by section 3 of the City Charter, they are elected for
one year; and by section 4 of the same, they are re-
quired to be sworn into office on the 24 Tuesday of
May; and section 24, the Boards are required to meet
on that day for the purpose of organizing.

purpose

In 1836, the board of aldermen met for the
of organizing on the 10th day of May, which was the
2d Tuesday of May of that year— but were unable,
from the fact that the two parties were eight and
eight, equally balanced, to elect a president until