The New York Herald Newspaper, January 4, 1859, Page 2

2 sury, but which are now paid over to the Governors of the | On account of the pier foot of Twenty-ninth Almsbouse Department. * street, East river... ae . $753 66 ‘The amount raised for schools in 1863, was $604,000 | Croton water rents, seee 780,813 87 In 1868 it was, +++++1,226,018 | Justices’ Courts. 10,087.00 2 Marine Courts, + 6,868 02 Being an inoreaso of.,............600++ seseeses $628,018 | Police Courts. ] 554 62 ‘Or 108 per cent. | Penalties... . 7,301 69 Tn 1853 no taxes were raised on account of the Central | Licenses (Firat Marslal) * 10)889 00 Park, the Commissioners of Records, and only $108,408 | Mayoralty fecs....... "968 70 for State tax—while in 1858 there was raised for the | Jyterest on bouds and mortgages ! 87,526 63 Centra! Park interest... $265,700 | Sales of street manure + | 2,960 88 Com missioners of Records . 50,000 | Gommon house rent 25 00 State tax...... on a0 7 1,172,644 | Poek and slip rent biped 4 «-2.01488,064 | Grocaa rent 23,132 92 Being an increase ese three ‘objects | House rent, 10,142 69 alone since 1853. Night soil contract 1,104 06 The comparative increase of taxation of 1858 over 1853 ——-- will also be shown by the following statement:— Total......... eesecaeee sss, $1j149,015 05 In 1863 the aggregate amount of taxes was. ... $5,069,650 | From this fund bas been paid interest on the From which should be deducted the excess of several stocks of the city, amounting to .... $778,419 63 the tax raised in 1869 to supply the deficlen- cies of former years, over the amount raised in’ 1864 to supply the deficiency of 1853. .... Leaving a balance properly for 1863 of... ... $4,451,263 Of this sum $2,799,325 was for expenditures within’ the Jurisdiction of the Common Council, and $1,058,938 was for expenditures not under their direction. Deducting the police expenses for 1853 ($615,000), the amount for all other objects under the jurisdiction of the Common Council was $2,184 325; and for expenditures for police expenses and for objects not within the control of the Common Council in 1853 the amount was $2,273,938. In 1858 the total amount of taxes raised was $8,621,091 from which deduct as above the excess of tho tax raised in 1858 to eupply the deficiencies of former years over the amount to be raised in 1859 to supply the deticiencies of 1858, about $100,000, leaving the balance of $8,521,091. Of this sum there was raised for objects within the jurisdiction of the Common Council, and for police expenses and other objects not under the direction of the Common Couneil, $5,832,466. It will thus ‘appear that while the taxes raised for objects within the control of the municipal government have been increased during the last five years $504,300, or 18 per cent, the taxes raised for objects over which the Common Council have no direct control bave increased during the samo riod $3,290,170, or more than 162 per cent. It must be ne in mind also that al! the objects provided for by the Common Council in 1853, with the single exception of police expenses, are stil provided for by them, and are included in the above statement, and that in the compara- tive statement given above the police expenses of 1853 ‘were added to the items not under the control of the Com- mon Council at that time. During this period, from 1858 to 1858, the increased valuation of property subject to taxation has been 283 per cent, or but little more than the expenses under the legislative control of the Common Council; but the other items over which they have no control have in the mean- time so largely increased as to make the total aggregate increase of taxation more than 70 per cent. In connec- tion with this subject I may add that while the charter of the city bas placed numerous checks upon the disburse- ments of moveys stil! left under the control of the Com- mon Council, and which it appears is quite the smaller part of the ageregate amount raised by taxation, yet the larger part of this amount is disbursed by several com- missions and public bodies, without any such restrict.ons of law of limitations other’ than the regulations of these | bodies respectively, Which they may dispense with at Jeasure. ia ‘So far, however, as you have the control of the disposi- of the funds raised for the use of the city government, st you Will exercise the powers conferred upon you , that care and scrutiny which the public interests de- mand. There are several of the accounts in which I have no doubt, by the practice ot # wise discretion, a considera: ble saving can be eifected without in the least degree im- pairing the efficiency of the public service, neglecting the improvement of the city, or the care of its property. ‘Appropriations are frequently made for work or ser- vices which could be dispensed with, and extra allow- ances are often made beyond the amounts that could be legally claimed. Although generally these appro- priations and allowances are for small sums, the aggre- gate for the year adds materially to the gross expendi- tures of the city goverument. By refusing in all these cases to pass penditures within the amounts of the appropriations, you will mitiate an example of economy and rm which will go far toward a reduction in our arnual expenses, and the example will also be worthy of imitation of those other bodies who now have the control, beyond your in- terference, of so large a part of the annual expenditures, In such ‘efforts for reform, in restraining extravagant expenditures, | promise you my hearty co-operation to the fall extent of the powers conferred upon me by the charter of the city and the laws of the State. Notwithstanding the increase in taxation the gene- rai financial condition of the city still remains sound ‘and healthful, to be ascribed, no doubt, in a great measure, to the wisdom of ‘the Common Council, which projected and established the sinking funds, as well for the payment of the permanent debt, contracted by the city, as for the interest on the game. Under the operation of this system a great part of the original debt authorized for the construction of the Croton Aqueduct, and its reservoirs, and for the distribution of water through the city, has been paid off, or the stock issued therefor has come into the possession of the Com- missioners of the Sinking Fund. ‘The iollowing statement will exbibit the total debt of the city on the Ist of January inst. On ali accounts, as nearly ‘as Lean determine, the permanent city debt, redeemable from the sinking fund, is ey seas + 814,400,898 Less stocks and securities held by thi It Leaving the actual permanent debt......... ‘The funded debt redeemable yearly from taxa- ation is.. a aS 8 And bonds of the county of New York. ‘Treasury loan account or revenue bonds jasned in anticipation of taxes and now outstanding Central Park assessment bonds...... Assessment bonds............ Making a total of. as +s $i ‘The permanent debt redeemable from the Siakivg as above stated, consisted on the Ist of Janua the following itews:— PERMANENT CITY DEBT, REDEEMARLE FROM THA SINKING FUND January 1, 1859. Sper cent Water stock (outstanding), redeemable in 1858, vs see $100,830 5 per cent Water stoc mable ia 1800,... 2,500,00% 6 per cent Water stock, redvemable in 1879... 3,900,000 5 per cent Water stock, redeemabie in 1875 5 percent Water stock, redeemable in 1880 5 and 6 per cent Croton Water stock, redeema bie in 1890.,......... 1,000,000 § per cent Fire Indemn; eee 402,768 5 per ble in 1870...... 75,000 5 per cext Building L ble in 1873. reer 115,000 5 per cent Water Loan stock, (new rei redeemabie in 1875............. 29,100 6 per cent Water Loan stock, (new re redeemable in ] ae 1,000,000 6 per cent Central Pari: Fund stock, ble in 1898. fod . 400,200 6 per cent Central Park Fund stock, (arsenal,) redeemable in 1898. 2th 275,000 6 per cent Centra! Park Fund stoc HOM ses e5.. > tease seeeeee 2,352,900 G per cent Cortral Park Improvement Fund stock, redeemable in 1887, F 660,000 Whole amount ,, $14,400,598 Investment by Commias ers of Sinking Fund in ¢ stock: Bonde and mortgages, Amount unprovided for Jan ‘This debt amounted on the 1 stocks and securities heli by $10,773,204. 9,063,679 ast, leas city the Commissioners, to It will be seen from the foregoing statement that during | ‘the past year it has been reduced $809,614 ‘This has ariven by the payment of water stock due on the Ist day of January last... From which deduet additional stock issued, beyond exchanges or pay ment of such stocks, for Central Park new reservoir. And advances made from rities held by the Commissioners towards the payment ot water stock . . Total reduction The revenues w ed the past year the following sums. sales and exch: bonds held by th $2,831,870 $746,409 + $800,614 have yield- Penient of the stocks and interest on stoccs and Commission: resolutions, and by confining the ex. | Leaving a surplus of receipte of............ 870,695 42 The ioe on this amount, Dec. 30, 1857, was. : 2,046,017 19 Making the available surplus, Dec, 30, 1858... 2,416,612 61 ‘A large part of this surplus has, however, been ad- vanced to the sipking fund, for the payment of the city Gebt, and invested by the Commissioners in stocks or other securities, now beld by them for that purpose. 1 “ fas debt of the city redeemable from taxation is as follows:-— Five per cent Public Building stock No. 3, payable in an- bual instalments of $50,000, from 1859 to 1866. $400,000 | Five per cent stock for docks and slips, payable in annual instalments of $50,000, from 1867 to 1876. ssertands 500,000 Five per WB ssavas .. 154,000 Six per cent Public stock for rebuilding Tomp- kins market, payable in annual instalments of $17,000, from 1860 to 1869,..... +. 170,000 De RS shone seco ee ee 81,228,000 ‘The Public Building stock was created by virtue of sove- ral acts of the Legisiature for the erection of public build- ings and the construction of wharves, piera and slips. ‘The sum of $12,357 is to be raised by tax ouch year until there shall be a suffictent amount to redeem the Edu- cational stock in 1873, This stock was created for the murpose of paying off the mortgages on the property trans- Ferred. by The Public School Society. for ‘the use of the Board of Education. Tho interest on this debt, as well as on the Centrat Park improvement stock, is to be paid by taxation, in accord- ance with the laws’ authorizing the same. As Iam in- formed, however, for twoor three years past payments have been made on this account from the sinking fund in- terest account, ‘The charter provides Uat the Common Council shall not have the power to borrow any sums of money whatever on the credit of the corporation, except in anticipation of the revenue of the year in which such joan | shall be made, unless authorized ‘by a special act of the Legislature. it is under this provision that revenue | bonds, in anticipation of the annual taxes, have been | issued. For the reason that the expenditures frou the | Treasury on account of the city government are princi: | paily made before the taxes are collectod, it becomes ne | coseary to include in the annual tax levy an item for the payment of interest on these bonds. ‘Tue amount re quired, according to the estimate for the tax levy for this year, will be $320,000. CENTRAL PARK ASSESSMENT BONDS, | The amount of this debt consisted, oo the Ist inst., of | $1,600,000, payable on 6th February , 1859. | — Bonds were issued for the purpose of paying awards for property included in the Centra! Park, which the treasury was obtig il reimburss he ‘collection of asse property by virtue of an ordinance of the Common Council, under the authority of an act of the Legislature of 1813, authorizing the Common Council to issue bouds redecma ble from agsessments. ASSESSMENT BONDS, I am informed by statements preseated to me by the bookkeeper and stock clerk of the Fimunce Department | that the amount of Assessment bouds now outstanding is $789,600 | $1,095,700, as foliows:— 6 per cent Assessment bonds, payable in 1861... 7 per cent Assessment bonds, payable in 1862.. Total. +. $1,095,700 And that for the redemption of these bonds. or those which may hereafter be issued, there are assessments in arrears amounting to... sees os «83,199,317 —besides property purchased by the city for assesameuts amounting to a considerable sum. ‘On the lst instant these arrearages were made up of the following accounts:— $119,776 35 9,673 18 Sewers. Leases sg Arrears of assessment Fencing vacant lots Strect opening. Street paving Belgian pavement. Coutral Park......e+ +. sesscecese cves 83,100,817 13 only the arrearages with the Clerk of Arrears, but the other assessment in the hanus of Total...... ‘This amount includes not the several collectors of assessments. It is, however, the apparent amount, as it is subject to considerable deduction by reason of non-payment into the city treasury by former Coilectors of Assessments of moneys collected by them, ani by the fact that certain ag. seasments are invalid on accouut of frauds or irregulari- ties, 80 that the city cannot recover trom the owners of property the amounts paid to contractors for the im provements, and that over-payments have also been mate to contractors, Alarge amount is also due for interest on the valid liens, interest being collected at the rate of twelve per cent per annum from the coniirimation of assessment on ail items not paid before their return to the Finance Depart ment as arrears, the city receives an excess of in over that paid by it, which will, to some extent, comp sate it for the icss on invalid assessments. During the past year the Collector of ceived and paid into the Treasury arrearages, inclading interest, to the amount of about $1,000,000 A large amount of arrearages remain, however, ducollected, as adaitional returns of arrears are continually made by the Collectors of Assessments Parties have, in numerous instances, produced the re- ceipts of former collectors, altbough the lien upon the yperty has not been disch: Tnvestigatio accounts of the Collectors mente made by the Street Departm been mide of the deticiencies di tailed report of the accounts of U | 1862 to the present time, will be submitted to you at an early day, by the Street Commissioner. The Jo.nt Com ittee of Accounts have also mace a partial examination of these accounts. 1 deem it my duty to call atten ton to the great importa (directing the | Counsel to take immoediat the reco ‘rears has re- ge of At stops for Mc | wt h'by reason of som rity in the ordinanoe | contract the assessment has been or may be set asid In some cases the shave been the re aud, in other giect to strictly with uh 4 in others contracts which were made in good t 1 josed to be val | us of the Courts, it has been held peared to be th: ties of work to be done, the performance o proved to be not the | terms of his bid vo th the actual qu west bidder, upon applying th tler quantity was vo: Tu many cases la ments have been advanced on | covtracts which ure irregular; but, in my jadgmant, there | 130 reason why the owners of property shoul be re. 4 from paying the fair value of the improvements. I would recommend,that aa application be made to the Le | gisiaturo for a commission, to be appointed by tne Mayor and Comptroller, to deter e fair amount that should be paid by the owners of property in cases where wasuas s have been set aside for irregularities, and to deter amount to be assessed in cases of works now partially completed, for which assessments have not yot been made, and in regard to which similar irregularities exist E the estimates of the departments, the tax levy of 50 will amount to over $8,000,000, for all purposes con- nected with the city goverument. Tu this sum is incladed $295,578 53 for arrearages of 1857 and 1868. This item, although less than that provided for the tax of 1858, is | more than it should be, and more than a correct sys- om of expenditure among the several branches of the y government, and the various Boards and Commis. sioners created by the Legislature, would warrant, This amonnt will, however, be increased by claims for judg ments and other arrearages not included by the Comp- Bonds and mortgages paid off. «8111444 00 | troller. 2,000 09 | ‘The item for common schools is in excess of that of 1858 14,864 00 | by $120,000—deducting for last year’s appropriation the Butchers’ licenses. ‘ Commutation of water lot rent .. 12 00 | sum of $100,000 for arrearages of 1854. This year the Board of Education bave called for $1,246,000, The ex- penses of this department have been gradually increasing Intelligence office licenses , 50 | from year to year since 1850, when they were but Junk licenges...... 9,755 00 | $267,068. Whatever may be the cause, I am satisfled that Market cellar rent. 14,985 87 | unde ss complex #ystem the children of the city Market fees 72,415 48 | would have as ample opportunities for receiving a good Pawnbrokers’ licenses: 2,550 00 | education, and these expenses be largely reduced. Sales of real estate 9,202 00 | In my ‘annual message of Inst year I called tho at- Blage licenses 3,460 00 | tention of the Common Council ‘particularly to this Street vaults. 15,608 50 | snbject, and suggested whether the increasing expen- Water lot rent... .... 97 81 ditures'of the common schools of the city were not in Award of city property in Central Park....... 396,900 00 | some degree owing to the number ot local Boards, Bond and mortgage in Central Park... .. 287,100 00 | each controlling the schools of their respective wards independently of each other, and to a great extent of Peis . 9959,888 66 | the Board of Education; amd that if, instead of these ks above mentioned. 201,66 00 | numerous Jocal boards, 'the whole system were under famebded without tho consent of the Legislature, unless b; Betting apart and appropriating for the purpose - Gitlon fund revenue ee ‘The whole amount of the original water stock Of this there has been redeemed and cancelled as it became due. .$5,412,888 And there is now held of it by the Commissioners of the sinking . $1,163,264 75 the «inking fund cannot be 314,482,000 the control and goveriment of a single board of intelii. geut and educated citizena, whether a great reduction of expenditure would not be effected withont in the least | impairing the efficiency of the system. ‘This subject is | one worthy of your consideration, and I trust that you will early take action thereon, with the view of applyin to the Legislature for some change by whiet the meaus sound public education can be procured at a less expense ‘There are also in the budget for 1860 two items not under the control of any local authorities, I allude to the Com. mon Schools State and State Mill tax. The amounts required for these two purposes $308 WOR dss sv ccdedestens s+s+ 8,246,184— $8,000,002 | apectively...se. see isscicassieies i re 929,590 00 be Te ons oman iss stock wh schsihan'boee looses hiel mM recent! UOtal OF. ees sreviscresereeresecerees 327 fxsued for the land taken for the new reser voir and for the as the adoption of the system of levying footing onstruction of that work, which is $1,029,100. the Btate tax for echools upou property, and distributing it In 1860 the sum of $2,500,000 of water stock becomes | upon popnlation, our city pays moro than its just propor. Gue, but after that no stock is bie until 1870, when | tion of the amount by the whole State. In.this way 000 is due. A large part of thee stocks, however Pine by the Comminsionera, on which interest is rece! ed by them for the benefit of the Fund, the ordinance es- tad! the same providing that none of the stock shall ‘until the final redemption thereof. It will thus be seen, that after the redemption of the Btock due in 1860, the payments into the Sinking Fand ‘will be more than sufficient to redeem the stock as it shall DHecome due. expecially when it is considered that all the eal estate of the city, valued at least at $30,000,000, is edged to this Fund, and the net proceeds of any sales are paid Into it. same ordinance a fund for the payment of the \ereat on this debt was created, to which is pledged the of the city, and which have yielded fhe pat pot wow . we have paid, during the last seven years, $1,284,516 19 more than out fair proportion, while this year the excers over a fair apportionment will be $183,396 71. So also in rogard to the State tax. This city has paid, and continues to Pay, under the present system of the valuations of pro: | perty, an unequal and buruensome tax. If an equaliza. tion in the valuations of property in the~whele State were miade, thie city would be relieved of a large amount of taxation. I cal'ed the attention of the Common Council to these two subjects in my last annual message, and would again earnestly invite their attention thereto, with the bdo of obtaining legislative relief from thia extensive tax- ation, I algo invite your attention to the exponees imposed city for the collection of the State tax. It was ‘upon the Supposed untill recently that the State was willing t al- ! low New York some equivalent proportionap to the «+ penses borne by her in the collection of thif largo tax for the State; and, in fact, the Comptrollers of the “tate, pro- vious to the present one, bad done go since 1843. Five per cent had been allowed by the several previous Comptrol- lers on the amount of the tax for the exppase of cole tion, and settlements had been thus mye and passed between the Comptroller of the State gud the Comp troller of this city unul the present year, When it was not only disallowed, but a suit was commpuced by the Attorney General, on behalf of the Sto, agalust tho Chamberlain, to recover from the city the amount of the | five per cent which had been retained, aul judgment was obtained afew months since in the Suprgne Court, Alba ny county, against the city, for about $163,000, besides interest and costs. ‘The previous suit had been commence in this city and county for this purprse, but it was discontinued, and im. mediately afterwards the ono in which the judgment was Obtained was instituted. It seems to me that if no autho. rity exists in the Comptroller of the State to grant any al- lowance for the expense of collecting the tax, 80 far as this eity and county is concerned, measures should at once be taken to obtain such au allowance for its collection, Tt will also be scen that for expenses of the police wil! A $1,049,108 40 -$1,088,198 40 159;650 10 Over last year, and of + 433,000 00 —over the year 1858, when the departmont and the ex penses thercof were in some degreo under the regulation and control of the Common Council. Iam weil aware that in city so densely populated as ours, containing so large an amount of property to. bo protected, that the ex- penses of this department inust necessarily be large, But Tbelieve that under a system different in some respects from the present oue, the city could be as well protected ‘a much less expenditure for its police force. In this brangh of service, as yell as in many others, we have seen within the past few years a large iucrease of salaries, by which alone its expenses have been angmen ed at leaet twenty-five per cent. ‘The police who were appointed under the act first passed for their organization were paid but $500 a year, while the duties they per- formed, and the Services received by the city from the: were, 1 am well satisfied, equal to those of the present forea. That as the Legislature has imposed the Metropoli tan act on the city, and fixed therein the pay of the polie men dnd other officers of the force, the city must sub: and continue to pay the heavy tax for its police protect until the Legislature shall, in its wisdom, deem it proper to change the system, and give to the Common Connei! some control over the force, as well as the salaries to be paid to them. There are also items for interest on different stocks and ‘eto be raised by tax, and whieh to. re sum of $618,000 to the heavy expenses of the city government, One of these items—iaterest on revenve bonds—has continued to grow yearly in amount ably as the expenses of the’ city government ‘This has arisen, as before stated, from annual appropriations et; by reason of which the city is compelled to ne revenue honds im anticipation of the tax, and on which the interest, of course, is tobe paid. There is veo an tem of tuterest ‘on Central Park stock, amounting to $250,000, as well as $18,200 op Assess ment be s and ompkins ‘ket Building stock. If the taxes were confirmed in January, instead of Au- gust or Septernber, these large items for" interest on r nue bones would no doubt be reduced; or if, in plac of raising the interest by tax on these and other bon and stocks, the same were paid from the Sinking Fund in- terest account, a large saving in taxation would be effected, The revenues which are appropriated to the Sinking Fund interest account are now, as bas been before shown, much more than sufficient to meet the intercet properly chargeable to it. ‘The revenues from water rents alone now more than meet tho interest on the whole water debt, while the other sources of revo- nue paid into it are rapidly accumulating. I would re spectfully cuggest, therefore, that the Common Council should take into consideration the expediency of paying the interest on all the bonds issued by the city from the Sinking Fund accoant, or of adopting some means by which the necessity of inserting these large items in the tax list for interest may be avoided To exhibit more fully the sums which are recoived from taxes through the year, the following statement is 1b. mitted, being the monthly payments made to the Receiver of Taxes during the past yea TAX OF 18! January $240,827 01 M February « 136,828 27 March. 80,272 62 6,449 April.. 19 6,282 28 497 84 Total... .seeeeeee Interest on same.... 37,803 97 Total for the above eight months... TAX OF 1858. $929,409 73 November. september, 2,807,878 91 December October. Total..... Dixcount allot Amount actually received . ‘The tax levy of 1858, was..... Of which was coliected the last of the year...... Still uNpRid......2s seen eeee $1,282,178 66 Of the tax levy of 1857, which was......-.-» 8,055,608 55 ‘There was collected in the four last montis of that year...... seve 6,808,884 12 $1,746,124 43 93,388 69 $1,712,755 74 Pucon Ist January, 1858......-- +06 Less discount after deducting’ interes ceived t re Total. ie It if thus seen that the pa are princi pally made in the mouths of October and November in cach year, and after the greater part of tue appropriations for the year have been expended. If the tax levies were confirmed a month earlier for several years in succession, it would take but cight years ould be confirmed in January, the first o( the financial year, without hardship to the taxpayer, and thus obviate in a great degree tho necessity of issuing une bonds to so large an amount and the conse- 1 payment of so great a som for interest thereon. jhe following will exbibit the taxes which are now in neo 1533, as near as they can, with certainty, be $378,695 $1 67 «+ $,9081,538 1, ar ending 1851 are subsequent years in- ars on the ure personal taxes ses which i this large sum hooks in the Comptroller on the books in the of office, the of the Rece 81,878,605 3/681,533 vee eset + 85,560,283 ollection of pereoual taxes deration that such taxes are liable roma the city, ond changes in the Greumstances of the porters taxed. The prosent laws are sufficient vo enforce tt ompt payment of these taxes, and it is to be hoped that the Comptroller will in future enforee prompt pay immediate steps to is obvious from the to be lost by removal collect, as fa arrearages. If en- ergetic measur e no donbta large amount ted. ‘The larger part of the persogal taxes, except for the last three or four years, will no dotibt be lost to the city. Under the provisions of the charter of 1857, the branch of the service connected with the receipt of’ the taxes is placed in the Finance Pepartment, and in order to give that department full control over’ this bureau, the ap- pointments, after the expiration of the term of office of the present incumbent, is given to the Comptroller, The Finance Department bas the control of all tho fiscal concerns of the Corporation. In consequence of the want of accommodation for the enormous and important busi- nees entrusted to it, it has not been able to carry fully ioto effect the provisions of the charter respecting it. As the rooms which are now used by the Street Commissioner will be soon vacated by that officer, they will be piaced in possession of the Comptroller, and’ he will thus imve the facilitics Ww carry out properly that system, in regard to the management of his offlee, which the charter requires. Rooms Lave been hired, and are now being fitting up, for the DEPARTMENT OP STREETS, io the building known as the Times” Building, oppo- site the park. It is contemplated that here shall be ioeated, under the immediate supervision of the head of this’ department, the several bureaus subordinate to it. Facilities will be afforded thero not only for aystematizing its business, but for properly protecting and safely securing all the important papers and other documents connected with the office. This de Pertment, under its present able management and its competent and intelligent subordinates, promires to rewlize all that can well be expected from a properly methodized and well regulated deportment of the city government. Varions checks in the expen litures of the funes entrusted to it have been iutrodued during iho past year, and a new and well devised system for the conduct of every branch of its business has been adopted, by which the Department has airenty contributed exsentially to a saying of expenditure by ataitb{n! performance of the businees which has devolved upon jt ‘Tho expenditures of this Department are much greater than of any other branch of the city governmont. The duties are of w varied character, and directly affect nearly every important city interest, Tts business, at the time of m isorder, and necemwar! coming into office, was continued 29 until, by 5 th the contestants to be illegal. suspended him from office, and, with the consent of the Common Conneil, he was promptly removed. “ince that time, nuder thé able management of this department, mach haa been done towards systematizing the immensebusines: thereof, A full report of the trausadtions of this department, uader its present head and his immediate predecessor, up to the i of niin es tnt in stl aya. in my important that the fiscal year for thia city be changed from the first of Taneary to some later period in the year, and I would « geet the firet of July as the per time for commencement of the fiseal year, following in thie the precedent of the general government. There aro veveral reasons for this pro d change. We would thus avoid the absurdity of ing expenditures withou knowing whether they will be authorized or not by the Legislature. This necessity occurs every year, under the present system. We would also avoid the irrogalarity ‘that must arise ip all the executive departments, resulting from entering upon the duties of the year, not knowin for several months yet to come either what work they will have to do or what amount of money will be appropriated Minted happened during the last in fact, uring , a8 in provions "are, that some of the were ethanstod the ead of the year. When this occurs, there NEW YORK HERALD, TUESDAY, JANUARY 4, 1859. ie no legal power short of tho Legislature of th» State, for incurring any additional expenditure. i = cases no great detriment will ari from t) but in ethers, such as supplies to public offices, prnting, &., or for fire apparatus, matters esse |! + i the transaction of ordinary pubic business, or volving the safety of property, imperative neces ') demands expenditures, even without warrant of | \« If the fiscal year were changed, avd important ap priations of this character found to be insa'tic © they could be increased by the Legislature when the into- rest and safety of the city should demand it, T wou d also recommend that the annual appropriations should, «s far as possible, specify the various items of expend ture; und especially would T recommend that distinct app” atins be made for expenditures under the several do .art ments, 80 that each department may be held responsible for its estimates of the amounts required, and for $1 ox penditores on the account of each appropriation. It his heretofore beey customary for the several departm »ts 1) draw upon a common appropriation. This, in my judg ment, tends W relieve the departments from their p-.per responsibility. An important change in the system of paying the diffe- rent parties connected with the various departments of the city for their services or work done under their di- rection, bas been effected within the past few months, ‘The Chamberlain of the city now makes all the payments under pay-rolls furnished by the different departments, instead of leaving thee payments to be made by the seve- ral departments as heretofore—thus confining each de- partment or bureau thereof to tho specific duties which appertain to them under the charter. The system bas since its introduction worked well, and has secttred to every party the payment due to him on the al pay rolls without delay or deduction. Governors of the ALMSHOUSE: DEVARTMENT call for on increase of their annual appropriation for this year. The expenses of this department have, no doubt, hecessarily increased in consequence of the larger number of smmuates in the various institutions under ite charge,: vased applications for relief frog chose who, still, small winter stipend, are eaabled to preserve their homes. Dut it fa evident that the increase in the expenses of this department, when compared with those of five or six years since, are greater than the increase in our’ population would warrant. The Common Council had no control whatever over those expenditures; they have only to make tho annual appropriation, and the Comptroller pays the same from time to time, #8 may be required by the Board of Gover- bors, 1¢1s tbat the charter requires the annual esti- mates of this department, as weil as of the Board of Edu- cation, to be submitted to a commission, composed af the Mayor, Comptroller, and the two Presidents of the Boards of “the Common Council, But oven it they object after ch submission to the amount required or ony part there- of, the appropriations have always, so far at least, been repasted by a suflicient majority as to make them valid in accordance with the charter, ‘The expenses of the Almshouse Department in 1850 were about $400,000; there was, together, raised last year the sum of $705,000 for its support, while the esti- e submitted for 1859 requires for all expenses the sum of $880,200. During the past year a new hospital building op Blackwell's Island has been in course of con- struction, whieh, when completed, will cost, as estimated, abovt $150,000. "This butlding will afford accommodation for a large number of patients, and its arrangements, it issnid, will excel any ether hospital building im the country. ‘Anew wing to the Lunatic Asylum is contemplated to be commenced this year, in order to afford the required accommodation for the unfortunate beings who are placed within its charge. There are now six hundred and sixty- six mmates in the asylum; every ward and room is full, aud the accommodations being calculated for only four hundred avd fifty persons, even the halls of the building are occupied for temporary wards. ‘The general arrange- ents of the institution are, however, such, that satisfac- ment is continually exhibited in the condition ee ‘The of its patient The! nureeries on Randall’s Island now contain over fourteen hundred children from the ages of two to fourteen years, This institution is a most worthy one, and well prits the care bestowed upon it by the Gooernors ef tite Lepartment. ‘The other institutions under the charge of the Gover- nore, such as the Bellevue Hospital, the Almshouse proper, the Workhouse and the Penitentiary, are conducted in a manner which meets with my gencral approval. There are now in ail the different institutions under the charge of the Almsbouse Department about 8,000 persons, sup- ported at the expense of the city, while the population of families relieved by coal is 88,367 adults and 60,274 chil- dren, and that of those assisted in small monthly sums 9,083 adults and 12,262 children; these are denominated the out-door poor, 2 ‘TUK CROTON AQUEDUCT DEPARTMENT still continues to be managed in that judicious and econo- mical manner which has marked it during the whole po- riod since its organization. Iam informed that the aque- #uct is in good condition, and promises to continue to sup- ply the city with wholesome water, without extensive repairs, for many years. It is gratifying, im connection with this department, to state that the annual receipts for water rents have, the year, exceeded any previous one. 1857 yielded eretofore the largest amount, the receipts then being $697,370 51. In 1858, however, they have been about $730,000. This does not include the total water rents, for there are always every year an amount of arrears varying from $40,000 to $60,000, which are collected by the Finance Department. The hydrographic survey of the Croton river, above the dam, which was commenced in 1857 by the department, in order to ascertain the probable amount of supply on the water-shed of the Croton river, as well as for ascertaining suitable points for sto- rage reservoirs for the surplus waters of the river, so that a {ull supply of water can always be furnished the city in favorable geasons as well asin periods of drought, has been continued during the past year, and completed. The result bas been such as to well repay tlre expense of the survey, which will no doubt be of great use in extending the work when necessary. Lines amounting in length to 480 miles were run by the parties engaged in surveying, and various sites for storage reservoirs were examined and important information obtained, which will undoubt- edly be of great value in estimating hereafter the costand capacity of each of them. ‘The length of the ridge line forming the water shed of the Croton river, beyond the point of the commencement of the aqneduct, has been ascertained to be oue bundred and cne miles, and within the circuit of the valley there were found thirty-one natural lakes and ponds. The ag- yregate length of all the principal tributaries of the Croton is one hundred and thirty six miles, the length of the prin- cipal stream being thirty-nine miles. The total area of the water shed above the commencement of the aqueduct, has been found to be three hundred and fifty-two aquare miles. With this vast area, the numerous tributaries of the Croton, and the uatural lakes aud ponds in the circuit of the valley found by this survey, it is evident that an abundant supply of water can, by the construction of the necessary additional works, be always afforded to the city even when densely populated to the full extent of the partment contemplates this year to commence an ent to the High Bridge, 80 that a larger supply n be brought over it, neveesary when the new regervoir sha'l be ready to be filled. The cost of this im- provement to the bridge, it is estimated, will be $150,000. ‘The new reservoir was commenced the past year. The work is proceeding rapidly, and its cost, it is supposed, will not exceed the original estimate, $560,000. There wiil, however, be other work, in the construction of gate houses and sewers, which will cost, together, the additional sum of $250,000. ‘The reservoir will contain, when com- ted, more than one thousand million gallons, and will upply & population largely exceeding that within the limits of the city. Some fears have been expressed ia regard to the manner in which its outer embankment is being built, and apprehensions have been felt that its strength will not be sufficient to Tesit the immense mass of water that will be eventually coatained witbin it. Bat, on coneultation with the Croton Aqueduct Board, Lam satistiod that its construction is such that, when completed, the embankment and rubble wall within it will be able to safely retain all the water that the reservoir will hold. It has been proposed by some stone wall should surround the whole my opinion, is not only wholly unneces- sary, but would, while contributing greatly to the cost of the reservoir, detract from the great feature of ornament which it promises to be in the Central Park. All the good or benefit to result from such a wall would be to the con- tractors who might have the building of the same. This department has laid during the past year 19,640 fect of water pipe of various sizes, making, together with that previously laid, nearly 263 miles in the whole city. ‘Thore has also been constructed under its direction, and by virtue of ordinances of the Common Council, 36,558 fect of sewers. which, with those previously constructed, make nearly 176 miles of sewerage in the different ave: nucs and streets of this metropolis. Several strects and public thoroughfares have been repaved, under the di- rection of the Croton Board, with Belgian’ pavement, the owners readily consenting to bear one halt the expense ratber than have the same repaved with cobble stones. In a mexeage transmitted to the Common Council in the month of August last, | recommended and strongly urged the importance of repaving Chambers street, and all the streets south of it, with the Belgian pavement, a8 a measure of wise economy and essential for the egervation of the public health. The loWer part of the city i# now given up almost wholly to trade and com- merce, and it is desirable that a firm and durable pave- ment should be laid. There are other sections of the city which require to be repaved with this pavement, with a view to the improvement of their sanitary condition, 1 would urge ipon the Common Council the adoption of or- dinances for the paving of these sections of the city with the Belgian pavement, commencing with those streets which are in the worst repair, and that, if deem- pedient, an application be made’ to the Legislature to create @ pavement fund by issuing stock to an amount sufficient for paying the proportion of this expense to be borne by the Corporation in those impcrtant improve- ments. Tealled the attention of the Common Council, in the month of November last to the smooth condition of the Russ pavement !aid in Broadway. I then recommended that the blocks of stone forming thia pavement be taken up, broken into smaller blocks, of the size of those used for the Belgian pavement, and then relaid. 1 would again urge upon the Common Council the necessity for this, or seme other cfectual improvement. ‘The surface of the pavement {s so slippery as to make it dangerous, By placing the blocks 0 as to leave points between them of an inch to an inch and a half, which could be filled with concrete, the surface would be well adaj for travel, without the present liability to accidents ite being too smooth I trust you will early take action in this matter, and give to thé Croton Board the necessary authority to pro. ceed atonce with this important work. The blo cort of the whole improvement could be casily ascertained by directing an extent of Broadway, between any two of i intersecting streets, to be relaid in the manner pro- od, PoThe sanitary regulation of the city is placed by the charter in charge of the City Inspector, who has the cog. nizanoe of all matters affecting the public health, pursa- ant to the ordinances of the Common Council and the law- ful requirements of the Commissioners of Health and the Board of Health. A principal matter connected with the public heakh is the proper and thorough cleanlincss of ita streets, and for this purpose largo sums have been annual. ly " igagcate) without satisfactorily accomplishing the ob- act Joho of cleaning streets in_1840 were $149,976 78, and the rece) $0,186 on; bet during ther In 1867 be expenses were i ; bat dori greater the your the atregta were wader couiract 10 and the was to contractors who, in most ingtances, to comply with their contracts. ‘The Common Council in the month of May last passed ab ordinance directing the City Inspector to viver. tise for proposals for cleaning the streots. has as yet been done under this ordinance. The streets vv, “ur ng the whole of this year, been cleaned without cou ‘under tho direotion of the Cit; and the year 1640. opinion that by contracting with proper with suftcion. sureties, and Bolding the.n w aatrict accoun- tability, that the streets could be tius cleaned ch-apor than by persons employed directly by the several Street In m; inion this department requires a aniza- Pay make it moro ffective in to the. several matters entrusted co its try) especially with respect to the persons sod the duties of those employed as health wardens ix the several wards. These persons should all be individuals thoroughly qualified to judge cor- rectly in regard to the several mattors Tespecting the pub- lic health upon which, in tho warm season, they havo ot, see anagement and supervision of the markots are algo placed by the charter in the City Inspector's Depart- ment, These buildings, with the real estate occupied by thom, are valued at about $1,200,000. Including the in- terest on the value of the property in use, they are an an- nual gource of expense to the city. In several cities of the Union the public markets are a source of revenue instead of expense. I believe that the public markets owned by the city of New York might, under a proper system, be also made to pay a large revenue. Seme of them, no doubt, situ- ated in remote localities where business is very limited, could by no system be made to pay expenses. These markets 1 would recommend to be abolished. Only those that can be made to yield a revenue equal to all expenses should be continued. As an evidence of the revenue that the markets, well located, may be made to return, under a proper system of collecting the fees, it is only necessary 19 allude to the largely increased rents and fees received by the collector of Wost Wash- ington market, appointed by the Mayor and Comp- troller since the commencement of the proceed- ings by the State, and its lessees, in relation to this ground, the receipts being at least twenty-five por cent mere than under the former collectors. In connection with this subject ] may allude tothe suit which is now pending by the State and its lessees against the city in relation to the ground on which this market is located. This property, which formerly existed as a slip opposite Washington market, was gradually filling in for years, and, consequently, became unsuitable for occupan- cy by’ vessels. It was fivally filled in by the Corporation, part prior to the year 1844, part prior to the your 1848, aud the residue prior ‘to the year 1863, under ordinances or regolutions of the Common Council. he Corporation have always been in possession. , however, claiming title to the land thus made as being beyond the exterior limits of the city, leased the same, through the Commissioners of the Laud Office, in April last, to two parties, at the rate of $5,000 a year rent, ‘aud a suit was soon alter commenced by the State and its leegees, 28 pluintiffs, against the city, to obtam possession of the same. This suit is stil pending, no final determina- tion having yet been made, except that, on an application by the plaiotiffs in the suit,'a receiver has been appointed by the Supreme Court of all the rents collected from tho sons occupying stands on the ground in dispute, and ce rents and olber fees are pow being paid into his hands, and by him deposited in the United States ‘Trust Company, as the amounts shall rerch five thousand doi- lare, subject to the final decision of the cause. ‘The question involved in this controversy between the ‘State and its lessees in the city may result in a protracted litigation. It must be evident, however, that the inte. rests of the State ought not to be adverse to those of the city, and J therefore trust that some amicable adjustment of the matter may yet be made. Final judgment bias been entered against the city in the suit of Robert W. Lowber for the property sold by him to the Corporation for market purposes on the East river, be- tween Sixteenth and Seventeenth streets. Execution ‘was issued on this latter judgment for the sum of about $228,000 damuges, costs and interest, and the property belonging to the Corporation in the’ City Hall, including tho fur- niture in the public offices, a8 well as all the | er gl in the Governor’s room, chambers of both Boards, and Board of Supervisors and other offices, were sold by the Sheriff in the month of October last. The Comptroller had refused to pay this judgment on the ground of there being no funds applicable to it. In this contingency, as the sale was preseed, it became necessary that the paintings and other personal property of the city, collected through a along series of years, should be preserved to its use. Under these circumstances, the Comptroller and myself having exhausted every effort to resist what we deemed to be not only an unnecessary expenditure but an illegal claim, I deemed it my duty to save the property from fale. The enna waa bid te Under may dineceen te’ the gum of $60,000, and is now held by myself and the City Chamberlain, ready to be surrendered to the Corporation on repayment of this sum, with the actual expenses there- on. fa connection with this subject I would recommend that application be made to the Legislature for the passage of an act exempting from sale by execution the personal yee of the Corporation, unless there are funds appli- cable to the ment of the judgment, or until after the i ioromnie il bave authorized the same to be raised for. In addition to the sale of the personal property of the Corporation, all the real estate, wharf and fury property owned by the city was advertised under the execution in the Lowber judgment, and a considerabie portion thercof ‘was gold on the 24th of December last, most of it, if not the whole, at prices greatly below its actual value. Under the provisions of the law of the State in relation to tho sale of real estate on executions under judgments, the sale of this property will not become absolute until after the expiration of twelve months. bs me provision must, however, be made for the redemp- tion of the property, and I would recommend that the Legislature be asked to insert the amount required for the payment of this judgmont, and the expenses on the same, in the annual tax levy for this year. It is proper to state here that this judgment, as well as many others, resulted from the practice of authorizing pure! and contracts to be made where no antecedent provision had been made for payment. Believing that such purchases and contracts are illegal, Iam satisiled that it should be a sufficient defence to suits brought upon such contracts. So far as any action {s concerned, I shall not approve any resolutions requiring tho expenditure of public money, unless provision has been previously made for the payment of the same. In connection with this subject I would state that since Ihave been Mayor over five hundred summonses, being the commencement of as many suits against the city for alleged services or work done and performed in its behalf, bave been served upon me. They have been in all cases at once transmitted by me to the Counsel of the Corpora- tion. The city has Succeeded in successfully defending some of them, but in many cases judgments have been entered for various amounts. The costs in necessary dis- bursements alone in these cases have amounted to a large sum. In my opinion, some legislative action is required in re- lation to suits against the city, and I trust that you will carly consider the subject with a view of applying for a Jaw providing that before asuit can be commenced against the city, ademand upon the Comptroller shall be made for payment, and a reasonable time allowed for an ex- amination of the claim, and an opportunity thas afforded of ascortaining the evidence bearing on the case iu question. ‘The improvements in laying out the Central Park have been progressing during the past year, but Ihave no official knowledge of the extent of the improvements. There have been issued, by virtue of the act authorizing the rk to be laid out, $645,000 in bonds, known as Central Park Improvement bonds; and the Coy:missiouers have been paid, under ordinances of the Cemmon Council, by the Comptroller, at various times, the total sum of $600,000 since the work of improvement ‘was first commenced. The Park, when completed, will be the main feature of ornament of the city, a8 well’as a source of recreation and health to its citizens. J may here add that the Common Council have no control what- ever over the expenditure of the large sums used by the Commissioners, who are appointed by State authority, and are noi in any way résponsible to the Common Council or other authorities of the city, Reeolutions were passed by the last Common Council, which were returned without my approval, asking the Legislature to amend the act in relation to the Central Park, by extending its northern limits from 106th to 110th strect, and by widening the Seveuth avenue toa width of 160 feet beyond the northern limits of the Park, and other improvements to the avenucs surround- ing it. Tapprove of the proposed addition of the sec- tion above 106th street, which forms a rovky slope and could not be used for purposes of building uniess at great cost of grading, but which, enclosed in the Park, would contribute to its ornament and completeness. This addition ig, however, only desirable, but not actually necessary, And in view of the proportion of the expense of the same, which the Corpgration may be called upon to pay, I would respectfully suggest that before the tract alluded to shall be taken, the Common Council shall first approve of the awards that may be made therefor, But the widening of the Seventh avenue would, in my opinion, make an unnecessary cost to the owners of the neighbor’ ing property, especially in view of the proposed addition to the Park, and would, in connection with the exit and en- trance gates proposed by the Commissioners, tend to turn into the Park the numerous vehicles coming to the city from Westchester county and the upper sections of the island, instead of following the avenues and strocts laid out and regulated for business travel. The Park should, I believe, be exclusively devoted to the of pleasure drives, rides and promensdes, for which it was projected, and as a means of healthful recreation to our citizens, and not crowded with the ordinary business travel. Besides, the condemnation of any more land for public purposes would be at too great a sacrifice of the remaining property on the island, when the large tract al- eey Saad and the addition proy thereto are con- sidered. During the latter part of the past year two of the steam fire engines ordered eg previous Commou Council to be built for the use of FIRE DEPARTMENT, have been completed and delivered to the oy. A thir, one, presented to the city by the fire insurance companies, will also be rer for deli within a short time. The introdugtion of these engines has been the #1 of much discursien, but is now approved of by the Fire Department, and will no bt increase its efficiency, es- Rodina arty remus “enlr coo . ‘men “ihe Fire aerial sompomed at prenent off e com present of fourteen engineers and about three thousand dive hundred and itty other members. There are forty-eight engine companies, sixty hore companies, and fifteen book and ladder compa- nies, The engines and other apparatus are generally in good condition. ‘The expenses of this departmont for 1858 were $60,000, and the estimate submitted for 1869 requires the sum of $70,000. There are other expenses which are nol in: cluded in this item, which may be estimated at about $60,000, ‘The property in use by the department, being real os- tate and houses on leased ind, is vained at $825,000, and the apparatus at about $76,000; the interest on which Amqual ANAUAllY, Ob ALK POT CADly 10 $46,000-—thua SSEOOSS= TT AT we pOmee ‘encourage improvem:ats ea above Forty-second street and be opened by one and the same that the coat of this would be nc, the owners of property could their own convenience, without valuation of the exponse thus allowed in any future assessment ements done to the samo streets by the he subject of the proper construction of WHARVES: FOR THE OITY, only sufficient for the present, but (or the prospective commerce of the city, is worthy of your serious considera- tion. ee, bec depends for her Droeneetty a i growth upon her inoroasing commerce. Every | should, , be afforded by her autho- | Hitles for its accommodation and tor ita protection. Our | wharves are such as would disgrace any city with the least pretensions to commercial greatnvss. Some system should at once be devised to mako these strue- tures more substantial and commodious. Wharves built on iron pt have been strongly recom- mendod; but whatever bo the best material | am well satisfled they should be of a more permanent and substea- tial cbaracter than those which now surround the city. In this respect I would suggest that tbe opinion of sol- entific and practical men as to the best material and plaa Of their construction be taken and acted u) As is well known, # part of the City and damaged by fire in the month of Sey caused, a8 is now generally supposed, and which the evi- dence taken by the committee of investigation fully sus taips, by the remains of smouldering freworks left on the root of the building, used at the celebration in commemo- | ration of the laying of the Atlantic cable. The Street Commissioner was girected by the Common Council to | cause plans to be pPopared for the repair or reconstruction | of the att deotroyed, which have not been carried into effect, the fact that no appropriation was applicable to the work. Tam of opinion that the building should be restored to | its former condition, without the addition of a full story | for public offices, as little available room would be gained theroby, although a large additional expense would be required. . The city has ample ground to build upon, and in the arrangement of its offices the convenience of the i should be consulted by making them easily accea- le. ‘There are many other subjects which require your at- tention, but wi the limits of this communication wi ‘not allow me to state as fully as I desire and their im- portance require. Among them may be d the swindling operations of those engage ia mock auctions, ticket seiling, emigrant board and lot tery tickets, and other nefarious tensively here, by which the poor < to a large extent. Horauture robbed ‘These matters will, however, hereafter form the subject of a special message to your boncrabl- body, with a view of obtaming legislative action to supply the defect of the preeent laws on these subjects. I would also call your early attontion to the subject of establishing suitable lines and grades for the avenues aad streets in the extreme upper section of the island, adapted to the natural surface of this part of the city, and also im relation to closing several of the smaller parks in the upper part of the city in view of the laying out and i provement of tbe Central Park Iu conclusion, I feel that it is due to the generous con- fidence which I have always experienced from iA fellow citizens, to explain why I have not been to do more than has been achieved toward infusing order, economy and vigor into the administration of the municipal government. To complete the reforms the mayoralty, in my, opinion, should be invested with larger powers. e executive departments are not directly responsible to him, and without this responsi- bility dnity and efficiency of action cannot bo ex; . It is not enough that the Mayor should have the nomination of the heads of departments on the expi- ration of the terms of office of the incumbents. If he is to be held to a proper responsibility for their } action, he should have aleo the power of removal. In only one department of the city government—the Street Department—have I bad the appointment of its head, ag yel, or the power to.introduce reforms, however neces- sary; and I point to that department in its present condi- tion with satisfaction. With ,the exception of the clerks in my Office, aud a few subordinate officers appointed directly by the Mayor, I bave had no opportunity to change the perionnel of ihe city government, and I cannes Suspend or remove any head of bureau or clerk theroim, these subordianis placos are, Alea nough ese Bul te pl are rly oF the heads of the departments, but if the B mani pected ment is to be efficiently administered, must have pot only the power of nominating the heads of the The public would then'be able toholdhhayTenpousibi fos public we en be al re b the conduct of affairs, “tre Under the provision of the charter giving to the Fi- nance Department the “control of all the fiscal concerns of the Corporation,” and of prescribeing “ the forms of keeping and rendering all city accounts,’ of coll the taxes and all the revenues of the Corporation (ex assessments), and of revising, auditing and settling all accounts in which the city 18 concerned, as debtor or creditor. It has been claimed that the Comptroller can pay any bill in his discretion, without the requisition or voucher of the head of the department in which the claim originates. In m pinion it is proper that the Comptroller aud his subordinates alone, of all execu- tive city officers, should hold office by a tenure indepen- dent of the Mayor, in order that there may bea check upon the expenditures made under the Mayor and his appointees. ‘The Finance Department should not, however, pay any bills until they have been approved by the department having charge of the expenditures. The Mayor and his appointecs should not be relieved of full responsibilit but it is well to have an independent department to cred and finally settle the accounts for expenditures made by them. ppointing of all the ‘The Comptroller has properly the officeys and clerks in the department, and is in no way responsible to or under the supervision of the May. but in my opinion a judicious system requires that the bureau for tbe colleciion of public moneys should not be in the Finance Department. All persons’ paying moncya to city officers should, however, be roquited to register such payments in the Finance Department, which would thus be enabled to detect at once any appropriation of public moveys by collecting officers. The Mmauce De- partment would then exercise the fo: pus properly ap- Pertaining to it,and would be a che yon all the other departments. When collections are made directly by the Finance Department, or bills audited by it without the previous action of other departments, this salutary check of two independent departments upoa cach other would, in my opinion, lead to salutary improvem uts in the col’ lection and disbursement of the fands of the The Street Department at the time of my accession to offlee appeared to be in inextricable confusion, and re- mained 80 until the Court of Appeals decided thabthe ap- pointment made by the Mayor and Aldermen was legal. However, with great reluctance and at my urgent solicita- tion, Mr. Edward Cooper cousented to take and hold the ofice tempore department re-organized. The obj snow been ace complighed, and Mr. Cooper has retired, and 1 have had satisfaction in being able to state that this important de- partment is now reduced to a proper system and ia now under the dircetion of an engineer well qualified by eduea- pe! and character to discharge his onerous and varied duties, In the City Inspector's Department I ha been power- lees. Tshail, however, bo able at an carly day to. nomi- nate for your approval as City Inspector a candidate with a single eye to his qualifications tor the post, and [ respectfully ask that you will secoud my efforts to ‘secure clean strecis ang improve the sanitary condition of the city. 2 ir as the police is concerned, the Mayor is merely ex officio & member of a commission of seven to whom the management of thie departmen: is confided. He has a vote in the Board of Commiesionors, but no direct control over the police force. Even the small squad of men as- signed to discharge the varied duties of the Mayor's office may be recalled at auy moment, and thus tho Chiet Magis- trate possess police powers only’ in name, I trust, therefore, that the Legislature will clothe the Mayor with such powers as will enable him at least hold the executive officers to a strict accountability and exercise a more effectual restraint on unwise and improvi- dent measures, DANIEL F. TIEMANN. A communication was received from the Street Commis- sioner relative to the appropriations reqnired for his de- Ppartinent for the ensuing yoar. The annul statement of the Croton Aqueduct Dopart- ment was also received. Alderman Skaarist moved that the rules and ordinances the last Board be adopted by the present Board. Carried. ‘We understand that Mr. Valentine retains his former efficient assistants, who aro Francis J. Taomey, Deputy Clerk; ©. B. Woodruif, First Assistant; Simon’ Moyers, Second Aesstant; FE. W. Taylor, Third Assistant; Horatio N. Parker, , and Terence P. Smith, Assistant Me rr. Tho following are the names of the members of the new 1, Henry Smith (new). 10. John Lynes. 2. John Clancy (resigned). 11. William J. Peck (new). 8. Jobn T. Henry (new). ‘12. F. I. A, Boole, 4. Thomas Stephens. 18. Nich. Seagrist (new). 5, John H. Brady (new). 14. John J. Bradiey. 6. Michael Tuomey. 15. James Owens. 7. George Starr. 16. Thos. MeSpedon Pres’t. 8. Thos. W. Adams. 9, Robt. L. Darragh (new). i. .) Board adjourned to meet on Thursday. next at five Alderman McSpedon, the newly clected President of the Board, gave an impromptu entertainment to his’ asso- , 17. Henry W. Genet (new). ciates and friends (includin tical adherents and nente), at Loerie ioe a) Beckman street, wi tec om sentiment, good eating good lowed in abundance. ff ag npg BOARD OF COUNCILMEN. ORGANIZATION OF THE BOARD—A PROTEST FROM MR. M’ADAM—ALLEGED TREACHERY BY A MEMBER OF THE OVPOBITION—A COLLATION, ETC. ‘The newly clectod Board of Councilmen for 1859 met in the Council chambers at noon yesterday for the purpose of organization, At an early hour the avonues | "7 the chamber were thronged by citizens who wore desirous of being present to witness the Proceedings, which pro- mised to beof more than ordinary interest, from tho fot that twelve democrats and twelve opposition constituted the Board. As soon as the doors were opened a tremen- dous rush was made to obtain ingross, and the room was soon crowded to its utmost extent. At twelve o’clock Charles T. MoCienachan, Req., the Cloris, called the Bonrd to order, and proceeded to call the