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Apr 9th. 1813. th. 86. see. 150-155, the day 51, Recorder and Aldermen were directed to ext ammaily, at the city hall, on the second Tuesday of July, since altered to the third Tuesday in August, by act of April 6, 1825, ch. 83, sec. 2,) and at such other times and places as they should find necessary, and examine and ascertain what sums of money were by law imposed upon the city in that year, for the maintenance of the poor, for defraying the contingent charge of the city, and for other purposes. They were then to cause the same to be raised, levied and collected in the same manner as the contingent charges in the other counties are directed to be levied and collected. The Chamberlain of the city is to account to the supervisors, and annually, between the third Tuesday in November, and the first Tuesday in December, and at such other times, and at such places as the said Mayor, Recorder and Aldermen should direct, to exhibit his books, accounts and vouchers to be examined and audited. Any four Aldermen together with the Mayor or Recorder make a competent Board of Supervisors, in relation to taxes, and all questions at any meeting are to be determined by the opinion of the majority of the members present. The statute of 1813, though still in force, except so far as it may have been controlled by subsequent statute provisions, gave only general directions in respect to the raising of taxes for the year, and much more specific directions (leaving the above still in force) were given by the acts of April 23d, 1823, ch. 262, and April 20, 1830, ch. 307.

By the act of 1823, sec. 20, the Mayor, Recorder and Aldermen were required to perform for the city, all the

duties enjoined by the act, on the supervisors of the respective counties. Those duties, by that act, or the material part of them, as applicable to the city of NewYork, were to receive from the Clerk of the city, the assessment rolls delivered to him by the assessors, and which are to be delivered to the clerk, on or before the first day of September, yearly, (see sec. 10,) and to receive also from the Chamberlain a list of the stockholders resident in the city, holding stock in incorpo-. rated companies out of the city, sent to him by the state treasurer, and the amount of stock held by each of them, and the amount of tax credited by the treasurer to the city on account of stock held by persons residing in the city. The supervisors are to apportion and credit to the several wards of the city such sum as they may be entitled to, in proportion to the aggregate amount of stock held or owned by stockholders residing in the several wards respectively, as nearly as may be, after deducting the amount of the city tax, levied upon and payable, or paid, by the several wards, so that each ward may be benefitted by such apportionment, in the same manner, as nearly as may be, as if such stockholders had been originally assessed in such ward, for the amount of stock held by them respectively. (Act of April 23d, 1823, ch. 262, sec. 16.) I have stated the substance of the section, as far as I understand it to be applicable to the city, but I am not certain that I have correctly understood it, and I must refer to the settled practice, if any there be, of the supervisors of the city, under it to correct me, if I am mistaken. (Act of April 23d, 1823, ch. 262, sec. 16.) The supervisors are to meet on the first Tuesday of October, yearly, and examine the assessment rolls of the several wards, and ascertain whether the several valuations in. one ward bear a just relation to the valuations in all the wards of the city, and in their discretion to increase

or diminish the aggregate valuations of real estate in any ward, by adding or deducting such sum upon the hundred as should, in their opinion, be necessary to produce a just relation between all the valuations of real estates in the city. (Acts of April 23d, 1823, ch. 262, sec. 19, and of April 20th, 1830, ch. 307, sec. 8.) And at their first meeting in October, in every year, and before the first day of November, to estimate and set down in the column left for that purpose, opposite to the several sums set down as the valuations of real and personal estates in the assessment rolls, the respective sums in dollars and cents, to be paid as a tax thereon. And shall also add up and set down the aggregate value of the real and personal estates in the several wards, and cause a certificate of the aggregate valuations to be transmitted to the Comptroller, and a corrected roll of each ward to be delivered to each of the Aldermen, and a corrected assessment roll of each ward to be delivered, on or before the fifteenth day of November, in each year, to the collectors respectively of each ward, with warrants annexed to the same under the hands and seals of a majority at least of the Board of Supervisors, directed to and requiring them respectively to collect from each person named, the sum opposite his name, and authorising them in case of any refusal or neglect to pay such sum, to levy the same by distress and sale of his goods and chattels. (Act of April 23d, 1823, ch. 262, sec. 19.)

The Revised Statutes, vol. 1. 365, concerning supervisors, declared (sec. 17.) that all the provisions of the article should be construed to extend to the Mayor, Recorder and Aldermen of this city as supervisors, except where special provisions, inconsistent therewith, were or should be made by law in relation to this city. The statute (R. S. vol. 1. 366, sec. 3) directs that the annual meeting of the board in each county (ex

cept in particular counties named,) should be on the first Tuesday in October. But we have seen that the supervisors in New-York, were to meet annually on the third Tuesday in August, to direct the sum to be raised and levied to meet the necessary charges and expenses of the city; and by the act of April, 1823, they were also directed to meet annually on the first Tuesday in October, to examine, correct and sanction the assessment rolls. These two different branches of duty would seem to require different, stated, annual meetings, and each appointed meeting ought to be complied with, and this will give effect to the different statute provisions on the point, and they are not inconsistent with each other.

The Revised Statutes (vol. 1. 366, sect. 4,) further declared, that the supervisors, at their annual or other meetings, should have power to make such orders concerning the corporate property of the county as they might deem expedient; to examine, settle and allow all accounts chargeable against the county, and to direct the raising of such sums as might be necessary to defray the same.

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A majority of the supervisors constitute a quorum for the transaction of business. (lbid, sect. 5.) We have already seen, that by the act of April, 1813, the Mayor, Recorder and four Aldermen were a conipetent quorum to do and perform every act "in relation to taxes," and so far, and so far only, the Revised Statutes, being inconsistent with that special provision, do not apply. The Board are to sit with open doors, and all persons may attend the meetings. (Ibid, sect. 6.) The supervisors, at each annual meeting, are to choose one of their number chairman for the year; (Ibid, sect 7.) But this provision is not consistent with that which had already made the Mayor or Recorder an essential member of the Board, and they are entitled ex

Commis

Excise.

officio to preside at the Board of Supervisors. Each annual Board of Supervisors is directed to appoint a clerk, to hold during pleasure; but the common clerk under the charter, (and who is now, after being stripped of much of his original duty, reduced down to be the clerk of the Court of Common Pleas) is still, by virtue of the charter, clerk of the Board of Supervisors. He is, in fact, the residuary legatee of all the clerical power and duties appertaining to the office of clerk under the charter, and not taken away by the constitution, or by subsequent acts. (See note 42, p. 74, T. T.)

Each member of the Board of Supervisors is allowed for his services and expenses in attending the meetings of the Board, at the rate of two dollars per day, and if any supervisor refuses or neglects to perform any of the duties required of him as a member of the Board, he forfeits for every offence $250. (R. S. vol. 1. 368, sect. 15, 16.) The provision for compensation cannot apply to the Mayor, for he has a salary by law, in lieu of all fees and perquisites, (Vide Supra, p. 66, note 38, P. P.)

(2.) The Mayor, together with the Alderman and Assistant Alderman of each ward, are commissioners of excise for the ward, and they are to determine upon the propriety of issuing, and to issue and sign licenses to persons as they shall deem fit and proper, as venders sioners of or dealers of strong or spirituous liquors in the ward in which the Alderman and Assistant reside, or to keep an inn or tavern, or public ordinary or victualling house within the ward. They are the commissioners for collecting the duty of excise from such venders or dealers. No licenses are to continue and be in force for a longer term than the first day of May next succeeding the time they take effect; and none are to be granted but to persons of good moral character, and