purpose of taking up ships and vessels for repair, coppering or finishing, in the manner heretofore practiced in the port of New York, subject to the authority established by this act to regulate by ordinance the use of the slips, piers and wharves of The City of New York.

L. 1882, ch. 410, § 811.

TITLE 3.

GENERAL PROVISIONS.

Sec. 876. Grants of land under water restricted.

877. Time for improving lands adjacent to water on Harlem river. 878. Dumping snow and ice from piers.

879. Injuries to vessels lying at exterior end of wharf.

880. Certain substances not to be dumped in port of New York.
881. Scows to receive ashes, etc., from steam tugs and vessels.

Grants of land under water restricted.

§ 876. No grants of land under water shall be made by the municipal assembly of The City of New York, or by any officer, board, or department thereof, beyond the exterior lines of The City of New York, as fixed by an act of the legislature, passed April seventeenth, eighteen hundred and fifty-seven, entitled, "An act to establish bulkhead and pier lines for the port of New York," as amended by subsequent act, unless as expressly authorized by acts passed subsequent thereto.

(a) The grantee of a grant from the State of land under water takes it subject to the right of the State to regulate the use of the granted premises in the interest of the public and for the protection of commerce and navigation; held, in the case of a grant before the act of 1857, which contained no words excluding the control by the State of the water above the land granted, that the grantee could not erect piers beyond the line fixed by. the act. People v. N. Y. & S. I. Ferry Co., 68 N. Y. 71. See Matter of N. Y. Central R. R. Co., 77 Id. 248.

(b) What structure constitutes a pier, with reference to the right of an adjoining pier to be built under the act of 1857, determined. Stevens v. Rhinelander, 5 Rob. 285.

(c) The sinking of a crib or pier outside of the line fixed by the law of 1857 cannot be authorized by the city authorities, but is a purpresture or nuisance, irrespective of question whether any injury arises therefrom or not. People v. Vanderbilt, 26 N. Y. 287, affi'g 38 Barb. 282. To same effect, Kingsland v. The Mayor, 110 N. Y. 569, 582.

Time for improving lands adjacent to water on Harlem river.

§ 877. The period of time fixed for the appropriation to the purposes of commerce by the construction of a dock or docks, and filling in the same, in all letters patent issued by the people of the state of New York to the owners of the adjacent upland for lands

under water and between high and low water mark in front of and adjacent to the lands of the said owners of the adjacent upland on the easterly shore of the Harlem river, is extended until two years after the time when plans for the improvement of said river shall have been or shall be completed by the proper authorities, and copies of such plans, filed, one in the office of the register of the county of New York, and one in the office of the secretary of state at Albany.

Dumping snow and ice from piers.

§ 878. It shall be lawful for the commissioner of street cleaning to cause to be dumped, or authorize to be dumped, snow and ice between the piers near their inshore ends, into the waters of the East and North or Hudson rivers.

Injuries to vessels lying at exterior end of wharf.

§ 879. It shall not be lawful for any vessel, canal boat, barge, lighter or tug to obstruct the waters of the harbor by lying at the exterior end of wharves in the waters of the North or East river, except at their own risk of injury from vessels entering or leaving any adjacent dock or pier; any vessel, canal boat, barge, lighter or tug so lying shall not be entitled to claim or demand damages for any injury caused by any vessel entering or leaving any adjacent pier.

Certain substances not to be dumped in port of New York.

§ 880. The placing, discharging or depositing, by any process or in any manner, of refuse, dirt, ashes, cinders, mud, sand, dredgings, sludge acid, or any other refuse matter, floatable or otherwise, in the tidal waters of the port of New York as defined by this act, except under permit of the United States supervisor of the harbor, is hereby strictly forbidden, and every person violating the foregoing provisions shall be deemed guilty of a misdemeanor, and on conviction thereof shall be punished by a fine of not more than two hundred and fifty dollars nor less than five dollars, or imprisonment for not more than six months nor less than ten days, one-half of said fine to be paid to the person or persons giving information which shall lead to the conviction of such misdemeanor.

(a) A principal is not liable to a penalty incurred by his servant in wilful disobedience of his orders, and hence where a party dredging out a slip had instructed his servant not to dump the dredgings inside the prohibited area, which instructions were disregarded, held,

that the former was not liable for the penalty stated in this section. Commrs. of Pilots v. Pidgeon, 23 Hun, 346.

(b) See Commrs. of Pilots V. Frost, 4 Daly, 353; Same v. Dick, 5 Id. 391.

Scows to receive ashes, etc., from steam tugs and vessels.

§ 881. The various scows employed by The City of New York, or by the contractors for removing ashes, garbage and refuse of said city, while moored at the various dumping boards of said city are hereby designated and required to receive directly any and all ashes or rubbish from any steam tug or steam vessel in the harbor, and in addition to the foregoing provisions two or more scows shall be located at such points within the harbor as the supervisor of the harbor may direct for the special use of boats and vessels wishing to discharge ashes or rubbish.

CHAPTER XVII.

TAXES AND ASSESSMENTS.

TITLE I. DEPARTMENT OF TAXES AND ASSESSMENTS; POWERS AND

DUTIES.

2. ASSESSMENTS FOR LOCAL IMPROVEMENTS OTHER THAN

THOSE CONFIRMED BY A COURT OF RECORD.

3. VACATING AND MODIFYING ASSESSMENTS FOR LOCAL

IMPROVEMENTS OTHER THAN THOSE CONFIRMED BY A
COURT OF RECORD.

4. OPENING STREETS AND PARKS.

5. SALES OF LANDS FOR TAXES, ASSESSMENTS AND WATER

RATES.

TITLE 1.

DEPARTMENT OF TAXES AND ASSESSMENTS, POWERS AND DUTIES. Sec. 884. One of the departments of the city.

885. Department, how composed; term and salaries.

886. Devolution of power.

887. Deputy tax commissioners; how appointed; their duties, term of office and salary.

888. Apportionment of deputy tax commissioners among the boroughs.

889. Deputy tax commissioners; duties of in assessing taxable prop

erty.

890. Offices of the department in the boroughs.

891. Surveyor.

892. Annual record of assessed valuation; what to contain and when to be open for examination and correction.

893. Annual record of assessed valuation of real and personal estate of corporations to be kept in main office.

894. Assessed valuation of personal property; how to be entered. 895. Applications for correction of assessment.

896. When assessed valuation may be increased or diminished.

897. Power of the board to remit or reduce a tax.

898. Applications for revision and cancellation of assessment in the several boroughs; when and how made.

899. Deputy tax commissioners to make up aggregate amount of assessed valuation in the boroughs.

900. Comptroller to submit to municipal assembly a statement showing the amounts necessary to be raised.

Sec. 901. Special provision for taxes of 1897-1898.

902. How county charges and expenses in New York, Kings and Richmond counties and that part of Queens county within the city are to be paid.

903. Permits for buildings, etc.; copies of to be sent to the department of taxes and assessments.

904. Exemptions.

905. Exemptions, continued.

906. Certiorari to review final determination of the department.

907. When assessment-rolls to be made and delivered to the municipal assembly.

908. Meaning of the words “Board of taxes and assessments" in this chapter; majority clause.

909. Assessment-rolls to remain in custody of municipal assembly. 910. Id.; duties of municipal assembly respecting.

911. Corrected roll to be delivered to receiver of taxes.

912. Penalty for municipal assembly's neglect.

913. Where taxes due and payable.

914. Receiver of taxes to give public notice.

915. Rebate for prompt payment.

916. Interest on unpaid taxes.

917. Id.; continued.

918. Duty of receiver where taxes remain unpaid on the first of November following the delivery of assessments and warrants. 919. Public notice to be given by receiver after December first in

each year.

920. Undivided parts of taxes; payment of.

921. Corporations; tax for, how collected.

922. Daily statement of taxes received to be rendered to chamberlain.

923. Receiver's account of taxes received; how to be kept.

924. Penalty for failure to report to chamberlain.

925. Provision in case of sickness.

926. Collection of unpaid personal tax by distress, and sale.

927. Id.; may add costs of distress and sale.

928. Id.; sale to be advertised.

929. Id.; disposition of surplus.

930. Enforcing payment of personal taxes; fine may be imposed. 931. Id.; order to prosecute; when operates as assignment of bond.

932. Id.; cases to be sent to corporation counsel.

933. Id.; duties of corporation counsel.

934. Court to dismiss proceedings if satisfied that taxes on personal property cannot be paid.

935. Counsel to keep register, etc.

936. Receiver; when may sue for personal taxes.

937. Unpaid taxes and assessments, levied prior to January first, eighteen hundred and ninety-eight; special provision.

One of the departments of the city.

§ 884. The department of taxes and assessments shall be one of the departments in said city.