(b) This section provides for disposing of unexpended balances annually by either transferring them to deficient appropriations, applying them to diminution of appropriations for like purposes for the next year, or

transferring them to the city's general fund for the reduction of taxation. Bird v. The Mayor, 33 Hun, 396; but see Same v. Same, 1 How. Pr. (N. S.) 139.

Appropriations out of excise moneys to home for girls.

238. There may be paid annually, out of the excise moneys of The City of New York, to the Home for Fallen and Friendless Girls, in said city, the sum of one hundred and fifty dollars, for the support of every fallen and friendless girl received and supported by said corporation in their Home for Fallen and Friendless Girls for the year for which such payments shall be made, and a proportional sum for a shorter period in the same year. L. 1882, ch, 410, § 208.

Street sweeping contracts to be approved by board.

§ 239. The terms and conditions of all contracts for street sweeping and cleaning, or for the collection of ashes and garbage, shall, before they are entered into, be approved by the board of estimate and apportionment.

L. 1882, ch. 410, § 209.

Excise moneys; how appropriated.

240. Said board of estimate and apportionment is authorized, from time to time, in sums according to its discretion, by resolution of said board, to appropriate from excise moneys obtained from either local or state boards or officers, for taxes or licenses for the sale of intoxicating liquors, to such benevolent or charitable institutions in said city which shall gratuitously aid, support or assist the poor thereof, as may seem to said board deserving or proper, but no such resolution shall be valid unless adopted by a majority vote of all the members of said board; and the comptroller shall draw his warrants in favor of such institutions respectively mentioned in such resolutions, according to the tenor thereof, and the chamberlain shall pay such warrants out of the said moneys received for licenses. The term "poor," as used in this section, shall only include persons who would otherwise become a charge upon said city, as foundlings, orphans, or such prostituted or fallen women or juvenile delinquents as may be committed to or cared for gratuitously, in or by any reformatory institution, protectory or juvenile asylum, and persons who are supported, relieved, or cared for gratuitously, in or by any charitable institution for the care or relief of the ruptured or crippled,

the cure of hip or spinal diseases, the sick, or the destitute, friendless, or infirm, including children of volunteers who died in the late civil war, and the care and instruction of idiots, the deaf and dumb, the blind and the insane. No payments shall be made, in pursuance of this section, except as a per capita allowance for the poor and destitute persons actually supported, treated, cared for, or educated in the institutions referred to in this section, except in the case of the American Female Guardian Society and Home for the Friendless, the Children's Aid Society, and the Shepherd's Fold of the Protestant Episcopal Church, which shall severally receive only the same amounts as provided by other provisions of law. The said board of estimate and apportionment is also authorized, from time to time, and in sums according to its discretion, to appropriate, by resolution of said board, all moneys derived from penalties and fines, recovered, pursuant to sections fourteen hundred and seventy-three, fourteen hundred and eighty-one and fourteen hundred and eighty-two of this act, and all moneys from licenses, provided for in chapter twenty-two, title two of this act, to whatever benevolent or charitable institutions may seem to such board deserving or proper; but no such resolution shall be valid unless adopted by vote of a majority of said board; and the comptroller of said city is hereby authorized and directed to draw his warrants in favor of the corporations, societies, or charitable institutions, respectively mentioned in such resolution according to the tenor thereof; and the chamberlain of said city shall pay such warrants out of the said moneys received for such penalties, fines and licenses.

L. 1882, ch, 410, § 210; L. 1885, ch. 249, § 2; L. 1889, ch. 178, § 2.

Appropriations for contesting office to be made for prevailing party only.

241. No appropriation or payment for the contesting of the office of mayor, or any seat in the municipal assembly, or office in any department, or the office of any officer whose salary is paid from the city treasury, shall be made to any but the prevailing party. Nor shall any such appropriations or payment be made to such prevailing party except upon the written certificate of the chief officer of the law department, and of the presiding justice of the appellate division of the first department of the supreme court certifying who is such prevailing party, and the value of the services rendered in the case. In case an officer or clerk is ordered to be examined, in pursuance of law, the corporation counsel shall

assign some one from his department as counsel for the officer or clerk making an application therefor.

L. 1882, ch. 410, § 211; L. 1886, ch. 246.

TITLE 6.

LEVYING TAXES.

SEC. 247. Comptroller's duties.

248. Deficiencies; limits of; levies for.

249. Aggregate amount apportioned to be certified to municipal assembly and raised.

Comptroller's duties.

$247. It shall be the duty of the comptroller of said The City of New York to prepare and submit to the municipal assembly, at least four weeks before their annual meeting, for the purpose of imposing the annual taxes, a statement, setting forth the amounts by law authorized to be raised by tax in that year, on account of the corporation of The City of New York, as hereby constituted, or for city purposes within said city, and also an estimate of the probable amount of receipts by the city treasury during the then current year, from all the sources of revenue of said general fund, including surplus revenues from the sinking fund, available in accordance with law, other than the surplus revenues of the sinking fund, for the payment of the city debt, and the said municipal assembly are hereby authorized and directed to deduct the total amount of such estimated receipts from the aggregate amount of all the various sums which, by law, they are required to order, and cause to be raised by tax in said year, for the purposes aforesaid, and to cause to be raised, by tax only, the balance of said aggregate amount, after making such deduction.

L. 1882, ch. 410, § 212.

Deficiencies; limits of; levies for.

§ 248. It shall be the duty of the municipal assembly to include, in any and every ordinance or resolution passed by them, imposing and levying taxes for any purpose or purposes authorized by law, such sum, in addition to the aggregate amount required for such purposes, as they shall deem necessary, not exceeding three per centum of said aggregate amount, to provide for deficiencies in the actual product of the amount imposed and levied therefor.

L. 1882, ch. 410, § 213.

Aggregate amount apportioned to be certified to municipal assembly and raised.

249. The aggregate amount estimated by the municipal assembly and the board of estimate and apportionment, in the annual budget, shall be certified by the comptroller to the municipal assembly; and it shall be the duty of said municipal assembly, in joint session of both houses, and they are hereby empowered and directed annually to cause to be raised, according to law, and collected by tax upon the estates, real and personal, subject to taxation within The City of New York, the amount so certified, as aforesaid.

L. 1882, ch. 410, § 214.

CHAPTER VII.

LAW DEPARTMENT.

SEC. 255. Corporation counsel to be the head of the law department; duties;

salary.

256. Corporation counsel's power of appointment.

257. Branch offices.

258. Bureaus.

259. Bureau for recovery of penalties.

260. Bureau of collection of arrears of personal taxes.

261. Presentation of claims to be pleaded.

262. Jurisdiction of actions against the city.

263. Service of process.

264. Issuance of execution.

Corporation counsel to be the head of the law department; duties; salary.

255. There shall be a law department of The City of New York, the head whereof shall be called the corporation counsel, who shall be the attorney and counsel for The City of New York, the mayor, the municipal assembly and each and every officer, board and department of said city. The salary of the corporation counsel shall be fifteen thousand dollars a year. The corporation counsel shall have charge and conduct of all the law business of the corporation and its departments and boards and of all law. business in which The City of New York is interested. He shall have charge and conduct of the legal proceedings necessary in opening, widening, altering and closing streets, and in acquiring real estate or interests therein for the city by condemnation proceedings, and the preparation of all leases, deeds, contracts, bonds. and other legal papers of the city, or of, or connected with, any department, board or officer thereof, and he shall approve as to form all such contracts, leases, deeds, bonds and other legal papers. He shall be the legal adviser of the mayor, the municipal assembly and the various departments, boards and officers and it shall be his duty to furnish to the mayor, the municipal assembly and to every department, board and officer of the city all such advice and legal assistance as counsel and attorney in or out of court as may be required by them or either of them, and for