The New York Herald Newspaper, July 22, 1859, Page 8

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8 MUNICIPAL AFFAIRS. The Board of Supervisors---Expenses ef the County fer Six Months Over Twe Millions, Bill for Analyzing the Body of Mrs, Stephens Four Thousand Dollars, Proceedings of the Board of Aldermen— Comptroller's Annual Report. Disbureements for Last Year Seventeen Hil- Mens—Diserepancles In the Accouats— Large Increase of Taxation Over the Increase of Va.ue of Property. THE CENTRAL PARK ASSESSMENTS. BEFORN IN KEEPING THE ACCOUNTS, &e., &e., &. BOARD OF SUPERVISORS. "This Board met Inst evening, President Porpy in ihe phair. A requisition from the Tax Commissioners (signed only dy Messrs, Williamson & Brown) for a supply of books ‘was lost for want of constitutional vote—5 to 5. SUS STEPHENS’ WIFE POISONING BIL OF PEOFESSOR DOREMTS WOR ANALYZING THE BODY OF MRS, STEPHENS, AND THE ‘FOURTEENTH SIRRET POISONING CASES. A communication was received from the District Avtor- sey submitting tbe bill of Dr. Doremus for analyzing the wontents of the body of the late Mrs. Stephens. The bill ‘amounts to $4,415, Amongst the principal items are the Bollow ing :— = estimati tion of alcobol in six sam) ager bier, $60." Shemical avalysis in the case of Mrs. Bopbia Stephens, by order of Coroner Connery, $3,800, ‘Bhe Fourteenth street poitoning—analysis of the stomach of Mrs, Betham, $260; ditio of Fayette Robiazon, $250; ditto of utensils, $30; ditto of food, $25. ‘The Dill was ‘referred to the Committee on Criminal ‘Souris. OOMMUNICATION FROM THE COMPTROLLER RESPECTING THR CLAIMS AUDITED AND PAID POR STATE AND COUNTY PURPOSES DURING THE HALF YEAR ENDING 30TH JUNE. ComrtRoLier’s Orrice, July 21, 1859. Boa, Kuan J. Prey, President of the of Superyi- sors of the city and county of New York:— ‘Sir—In compliance with the requirements of the char- ‘ter of the city and ordinances of the Common Council, it ‘Baa for some years past been the practice of this Depart- ment to make a report to the Common Council at the ve- tpaning of ench quarter of the fiscal year, of all claims au- ‘and paid during the preceding quarter, embracing the payments made for State and county purposes, as weil ‘ae the expenditures for sup} of the city government ‘and the disbursements on various trust and special mecounts of the Corporation. Since a separation was made of the accounts of the Seunty from tnose of the city, the expenditures on ac. weunt of the former are not included in the reports to the Common Council, and although there is no ordinance of fthe Board of Supervisors requiring such a report to be made to them in respect to the expenditures for county and State purposes, still in view of the provisions contain: ed in the sixth section of the act relating to the Board of Su- sors of the county of New York, ‘April 15,1857, “The Finance Department of the Mayor, Aldermen and Commonalty ef the ciiy of New York, and its oillcers, shall have the like power and perform the like duties, in re- gard to the fiscal concerns of said Board as they possess in Fegard to the local coucerns of the said Mayor, Aldermen end Commenalty,” it is deemed incumbent upon the Oomptrolier to prepare and tranemit such report. There ere ‘been prepared by my direction ‘@ detailed jist of claims against the Board of Supervi- fors, or the county of New York, audited and paid during he first six months of the present fiscal year, ending Jane 30, and the same is herewith submitted to the Honorable fe Board of Supervisors. It will be seen that the total ‘amount of expenditures for the period mentioned was $2,014,278 98, which amount may be divided as follows, Gommon schools for the, State and State taxes. $1,005,749 93 614,203 00 ‘Omer county expenditures. TIS1 304/326 05 Miplalci;..50sosesoaesosneo sens osassenSAAUA,S78 08 Jn order to guard ‘possible inconvenience in case Of the loss by fire or otherwise of the vouchers for expen- ditares, duplicate receipts Dave been taken for every pay- ment, in order that one set of them may, if thought ad- ‘vieable, be filed in the office of the Clerk of the Board, or eleewhere, Accounts for personal services of the various eeunty officers, including the Judges and other officers of Abe sevaral courts, are required to be made oat upon pay rt Foils and io . ‘All pay ‘and other accounts examined and allowed Dy the Avditor, and approved by the Comptroller, are by te former entered in au “audit book’’—eash account Deing numbered consecutively. All warrants upon the County Treasurer are numbered Mm the order they are executed, and every voucher is en- @orzed with the number of the warrant given in psyment Mhereof. As warrants are jesued they are charged to the priations or accounts of expenditure in the NEW YORK HERALD, FRIDAY, _SULY 22, 2859—TRIPLE SHEET. contractor to be allowed the interest accrning and col- | E. Delavan, Collector, on 1st January, 1869,” lected thereon. This, manner of payment oftentimes obliged the contractor fo wait nient for hin; the assessments, in some cases, not being Iu ly coliected before two or three years—a fact that was known apd taken {nto the account in making bis estimate and bid for the work. Inorderto remedy thie and to open the way fora more extensive Saba coda 307), im pursuance of which (ol y Phas ot ‘ap ordinance October 17, 1862, to antici- ain (n08 6 that she amount of cash on band Decom- + pig BU EHNTTS 87 670,74 59 =), it appear 81, 1857, was as follows; — To the credit of the Corporation .. ‘To the credit of the Commissioners: Binking funds, is from all sources, on city account, including algo the moneys bor- rowed on revenue bonds and ihe ceived on trust and special accounte, from January 1 to December 31, 1858, amount- Cd B0.cese cece ocean nee: $17,262,473 29 The receipts on account of the Commissioners of the two Sinking funds amounted to. 1,801,722 34 ~—————— 518,954,195 53 TssecReamrrts —The total disbursements Tarcie narernte” lecladtar 'opielal so el accoun! ‘e f 3 pein cess $15,497,868 88 of the 21,990,713 49 during the trust fonds.........++ . On account of the Commissioners Sinking Fands...... WA iss chientanae esses $1,810,484 07 Recapitulation. Torat Rucuirrs—Including the balance on band at the beginning of the year..,,... $21,990,713 49 ~ 17,810,434 07 Total disburseMents.....ssceeeereee Balance on band Dec. 31, 1858......... Of this eum there was sianding to the cr dit of the City Treasury upon the books of the Stes and Leather Bank, as per certificate of W. A. Kissam, Cazhier (see a P. —), the 80M Of....cseseceseeseeeeses $3,020,085 70 And to the credit of the Commissioners of i the Suwking Fund@ .......sceseeeeeevess 1,159,593 72 Total .severceesseseessnneceesevessesss $4)180,279 42 ‘The total cash receipte of the Commission era of the Sinking Funds, from all fouroes, including tbe balance en Pand ear, amount lai eRe Ce cers $8,872,463 98 dish ts, in the regate, gi ead pea aaa e 2,812,870 2 Balance on hand Dee, 31, 1858. s+ $2,150,608 72 as per statement of the Chamberisin, on page —, the game standing to ths credit of the Commissioners of the Sinking Fund, for the payment of interest on the city debt, Sources of Revenue, ‘The $17,162,473 19 received during the year, as stated, was derived from warious sources, and credi the follewing accounta, viz: ‘On city account— Taxce—amount collected by the Receiver of Taxce and the Clerk of Arrears........,.$9,535,014 87 Interest on taxes, collected by the Receiver of Taxes and Clerk of Arrears. 166,625 91 County Clerk's office, fees... Court of Common Pleas, fees above ised to. Public Administrator, commiasions 1,120 43 Surrogate, fees.... ++ 15,635 93 Superior Court, fees’ 5,449 64 ———_ $4,646 94 Common Scheols for State— Amount received from State Treasurer for por- tion of school monecy..........sesseee00. 54,608 90 Cleaning streeta—received from City Inspector for sales of street mapure.... | $7,052 31 Receivea in an anonymous iet- ter, stating the amount to bo due to the Corporation on this CCOURL, oe sssereeeee ences 150 00 Amount of warrant redeposited. 231 —— 7,014 2 Interest [on city stocks—Amount received to ante date stock issued gene 96 58 Fire Department—Received for sales, of old fire engines and sundry old materials, as per ‘account rendered by the Chief Engineer... 1,920 13 Board of Health—Received for warrant drawn Nd re deposited.......seeceesceesssseres 884 00 Water pipes—Received from M. Van Schaick, President... +... «+ sees 149 20 Lamps and Commissioner for POSE... v00-ee . 240 4! Amount of warrant re deposited. 43 72 meat Public buildings—Construction and repairs re- ceived from Street Commuesioner for sale of old copper. 900 04 Miscellaneous, 1,196 08 Tots)....+.+ deve eces cose eens es 88,814,131 48 Revenue bonds. Revenue bonds of 1858, amount of loans in anticipation of taxes for year 1858........, 6,811,350 00 On trust accounts. Assessments—received from Collector of As- Seeements and Clerk of Arrears.$754,379 75 Interest on atsessmente—received from Collector of Assessments and Intestate eatates—unclaim al~ ances deposited by the Public Administrator..........+.. 2,667 35 Collections vy the Clerk uf Arrears: upon. void sales for taxes and as- Rcerments, 18,024 15 990,648 32 On special accounts. For an equal amount of public stock for re- building Tompkins market. $170,000 00 Premium on #ame....» 387 00 For an equal amount Park Improvement Fund Stoc Premium on same.. For ap equa) amount! pel water stock of 1875, (new reser- voir). veseere 11,700 00 For amount di 0 ‘county journal,” and at the same time credited to an Recount entitied ‘Warrants drawn.” The County Treasurer is required to render a weekly Bocount current, and to return therewith ali warrants paid and included in such accounts. He js then credited ‘with the warants returned, and the account of warrants frawn debited with the amount. All vouchers for expenditures authorized by the Board oo ig ries are fled in uniform style and deposited in the Comptroller's office, with al ts or detailed lists thereof, and a record of the same kept in the county 4 Dareau, in a book entitled ‘Record of Vouchere far County ynditures.’? @ fifth section of the act relating to the Board of Sapervisors, above referred to, provides that ‘ao money aba] be drawn from the Treasury, except fhe same eball have been previously appro- Priated to the purpose for which it is drawn; ‘and from the former practice it would appear that said ‘met has been construed as well by his Honor the Mayor apd the Clerk of the Board of Supervisors as by the wfficers of this Department, to refer to appropriations made by the Common Council. The ordinances of the Common Council making the annual appropriations, in- elude the expenditures for county and State purposes as ‘wells for the support of the city government, and it has been the practice to refer to said ordinances in the margin of warrants upon the County Treasurer as the authority for drawing the same. The Board of Saper- visors appear to have concurred in this construction of the Jaw, as they bave deferred making their appropria- tions until late in each year, although aware that dis- bursements for county purposes were constantiy being made. Entertaining the opinion that under the existing laws the Board of Supervisors are the proper body to make appropriations for county purposes, I beg respecifully to woggeet that such appropriations should in future be ‘Wade at the beginning of the year, and that proper mea- mures be taken to provide means to pay the same. ‘The Board of Supervisors having little or no income ex- ‘Sept that derived from the annual taxes, and being without ‘guthority to borrow money in anticipation of the collection ‘of the taxes, it follows thai as goon as the appropriations for the preent year are exhausted there will be no aiter ‘mative under the existing laws and ordinances but to wait for the collection of next year’s taxes before any payments wan be made, To provide against such a contingency it ls recommend: ed that application be made to the Legislature at its poxt Beesion for a change tn the law requiring that the valua- fons of property within the city and county shall be com- pleted and submitted te the Board of Supervisors for con- @rmation as early as the first of February, and that the ‘tax books be placed in the hands of the receiver as early as the first of April thereafter. Reapectfully submitted. ROBE. T. HAWS, Comptrolier. The communication was ordered to be printed in the minutes, and a!go one thousand copies in document form. The Board then adjourned to Tuesday next. . BOARD OF ALDERMEN. The Board of Aldermen met Iast evening—Aldermen McSpedon in the chair. ‘THE CROTON BOARD. A mesenge was received from the Mayor nominating Myndert von Schaick, Thomas B, Tappan and A!fred Craven fo the Croton Aqueduct Bourd—the former as President Oommirsioner ond the latter as Civil Engineers, the terma ‘of office of the present members having expired. Mesars. *von Schaick and Craven are present members; Mr. Tappan ig named in place of Mr. DeYorest. On motion of Alderman Genet the nominations were referred to a select commit- tee, and the Chair appointed as the commitiee Aldermen Genet, Peck, Stevens, Smith and Lynes. TRE COMPTROLLER’S REPORT. The anrual report of the Comptroller was received, and 2,600 copies ordered to be printed, The following is the document — Comprrotier’s Orricr, July 18, 1859. ‘To Tex Hoxonanre tz Common CocNcL:— The 102d section of the ordinance organizing the depart- ‘ments of the municipal government, passed May 30, 1849, makes it the duty of the Comptroller to “report to the Common cil, at ite firet meeting in January in each year, for the gencral information of the citizens of the city of New York, a full and detailed statement, sotting forth:— 1 eia maceleiannd expandiares Of tae Corporation durta; ee and the scious be erent gvuroen ofthe oky Fever ee mace by the Common Ooun- the: for @f, the objects fr se afpeaiaens emo thority for each loan, and the terms en en The thirty.eecond fection of the amended charter of Provides that ‘‘uatil the Commoa Council thai! other. direct, the existing ordinances shall apply to the de- partmcts ment » 80 far as the same are appli. io“ thereto, and igen pend Dobie mote nt compliance wilh foregolng requirements, the Womptrolier herewith respectfuliyfeabmits his Anoual je- ‘Port, exhibiting the receipts and expeuditures of the Cor- bd (inciuding aino the county), for the year ending a acer: a, Paowd For obyius renee Cy Ce ape report bas necessarily be*0 ed mucd longer bunk aoa. e ns ation, it was BIG. .c scene 836,348 38 Total... 473. 16 The rece eve gt ppropriated to the two sinking funds, as well us the payments frora said fonds reapectively, from the first establishment of the tame down to and including the year 1858, are exhibited in the accompanying tables. ‘The amount of appropriations made prior te the year ¥ 1858 for the support of the city government, which re- mained nnexperced at the close of 1857, cannot now be stated. It is found that, ip accordance with a custom which appears to have originated some forty years eince, it has been the practice to transfer at the cloge of each year to the debit of a “ profit and loss account,” all ex. Penditures on city account, and to credit the same ac- count with all revenues from taxes, &., received. The balance then remaining to the debit or credit of this ‘* pro- Ot and loss account,’’ has been- carried to an account en- titled ‘City and County of New York.” In some years the receipts appear to have exceeded the expenditures, while in other years they bave been largely deficient. ‘The statement exhibits the amount of receipts and expen- ditures and the balances of * profit and loss account,’’ rred, as above stated, to the “ City and County of York,” foreach year since 1820, with a detailed statement of eaid last mentioned accounts, resulting in a debit balance of $1,159,304 01. ‘The appropriations for both the city and county for the year 1858 are stated in detail on j@—. Tne balances Temaining unexpended December 81, 1858, Including the appropriations for previous years, after divers revisions and alterations of the accounts, was finally assumed to amount, exclusive of $26,000 for reconstruction of the county jail, to the sum of $988,805 66, but it is quite pro babie the same may not be entirely correct. Tn this connection it is deemed proper to state the opl- nion entertained by the undersigned, as fully set forth and explained in his communication to ‘the Common Council, under date of April 25, 1859, that the custom of regard: ing all balances of appropriations for city purposes re- maining umexpended at the close of cach year, as having lapsed or become merged in a general unappropriated fund in the treasury, and therefore requiring a reappro priation to make the Same available, is not only without any lege! warrant, but in violation of positive enactments upon that subject.’ Such appropriations once made, and tbe moneys to pay the same duly provided by tax levied, never expire except by exhaustion; and the money #0 raised can never “lapse” or be diverted to apy other than the purpose for which it was originally raised with- out authority from the State Legislature. The following extracts show the existing Jn rela- tion to appropriations made by the general and State go verpments, which differ from the laws relating te appro priations by the Common Couccil for the support of the government of the city of New York :-— {Constitution of the United Btates, Article 1, Section 9.) No money shall be drawn from the treasury but In couse. quence of appropriaiions made by law; and @ regular state. ment end account of the receipt and expenditures of all pub Uc money shall be published from time to time (Act of Congrem passed March 3, 1795, section 16; Brightley’s 42, article 1, Bection 5, Where any paoney shell bave remained uuexpended uven any eppropriation by law, other whan fer the payment of inte rest on the funded debt. or the payment of intereat and reim bursement, according ‘o contract, ot any loan cr loans made Gn account of the United States, as likewise moneys appropri: sted for the purpose in res, ect to which @ larger daration ja specially savigned by law, for more than two years after expiration of the fiscal year in which the uct shall have been peesed. all and any such Ls eo shall be deemed to bave ceased and been determined, and the moneys #9 unex: ir carried, under the di the Sccount on the ‘ke of the Treasury denominated the eo Fund,” to re. ike other unappropristed moneys in Treasury; and Mt shall not be lawfal. for any cause or pretense whatacever, to transfer, with¢raw, apply or use for any purpose whatever ny moneys carried as aforesaid to the surplus fund, without further and specific appropriations by law, [Conatitution of the State of New York, Art. 7, Bec. 8. ‘No moneys shall ever be paid out of the Treasury 0} Ftate, or any of iia fupde, or any ot the funds under tte Dagement, except in pursuance cf an appropriation by law; Hor unles# such payment be made within two years bext af passage of such appropriation act; and every euch law making @ new sppropriation, or continuing or reviving an Appropriation, akejl distinc'ly specify the sum appropriaied, ae kee a which it is to be appifed; and it ball not be nt for such law to refer to any other law to fix auch this mat Expenditures. The warrants drawn upon the Chamberlain during the Year 1858, exclusive of those issued by the Comminsion- ers of the Sinking Funds, amounted to $15,204,176 73, and the same were charged in the books of this depart: ment to the several accounts specified on page— ‘The diebureements made by the Chamberiain during the year, according to his account thereof, amounted to $16,407,603 86, for which sum warrants were duly ro- turned by him. On comparing these statements, it will bo ecen that there ae numerous discrepancies between them; but, as jet, no time has been found to andertake wo investigate sud reconcile them. It is known tbat the disbursements by the Chamberlain Included « large number of warrants issued in previous years which were not presented bo. fore, and it ia not improbable that some warrants had been insued which were omitted to be registered. A considerable number of warraats wittch, socording tothe Socount in the general ledger, entitled * Warrants Drawn,” Were entcred duriog che year, bad not boem presented to the Chamhertain for payiment, and wore suppored to be Outstanding on the 3iet December, 1868. Ine balance Temalbing (0 We credit ef Warrante Drawa’? a thas and which purported to represent all the warrants jeeu ptr and not presented for payment, was $146,167 41. Ibis believed, bowevor, that thie account is altogether incorrect, inasmuch as it wes formeriy the practice to enter all warrants dri y the Auditor trom the ac- count kept by bim tn margins of the audit books, before it was known whether they would be siguoi by the Comptroller, who not unfrequently withoeld his signature thereto. [the prevent practice is to regiater and enter warrants after they have been duly executed, i. ¢., sigued by the Comptrolier, and countersigned by the Mayor and the Clerk of the Common cil. All warrants are diatin- guished by the letters “A” and “B.” The former are printed in black ink, and are used only for payments upon city account. The ‘B” warrants are printed in L pall and are exclusively used in making payments upon 5; and trust accounts, All warrants duly executed as ‘bore are entered in the ‘Journal to the General Ledger’’ to th» credit, of “A, Warrants Drawn,” or “B, Warrants Drawn,” as the case be, and the riate ac- counts of expenditure, a8 indicated by the Indorsemonts upon the margins of the warrante are at the same time debited with the amounts, After pregentation to, and payment by the Chamberlain, the warrants are cancelled by a stamp cutter, and returned periodically, with de- talled lista thereof,'to the Comptroller, whou thoy aro ox ‘amined and noted in the registers opposite their respective numbers, and then entered in the journal, to the credit of the Chamberlain, and debited to the respective accounts of ‘‘ Warrants Drawn.” The balance at any time to the credit of said accounts should show the amount of war- ravis afloat, including those which may not have beun called for, The Aditor of Accounts will hereafter, as far ashe may be able, notify persons in whose favor war- rants baye been executed, when they ure not called for.] In addition to thi sum, a considerable number of war- rants executed in various years for different purposes and barged to the several accounts of expenditures, but never called for, had Been deposited with the Chamberiain to the credit of an account entitled “Unelaimed Warravts,”’ and the balance to the credit of this account, and appa- rently duo thereon, December 31, 1858, was $60,214 17. The Si Funds, jinking The disbursements made by the Commissioners of the Sivking Funcs are shown in the statement on page — as already atated, ‘The capitel of the stoking fund for the redemption of the city debt, on the Slet of December, 1858, amounted 5; $2,008,021 19 sur. plus over and above all charges against ‘the same, prior to December 31, 1858, of.. 2.579.634 12 ‘The statement below shows the investments made on account of these funds, and also the amount of cash oa hand at the beginoing of the present year, in view of the fact that the revenues pledged to the sinking fond for the payment of interest on the city debt now annual)y produce more than suflicient to moet all the interest payable therefrom, and that a large surplus had accumulated, which the Commissioners of the sinking funda nO power to invest permanently, the Comptroller made application to the Legislature at its last session for the passage of an act authorizing the Commissioners to transfer eaid surplus to the sinking fund for the redemp- tion of the city debt, and to Inveet same in the manner provided by Jaw in relation to said Jast mentioned fund; algo, to transfer and invest,in like manner, any surplus which may hereafter accrue during any year frow the —— pledged to said sinking for payment of interest. A law to this effect was accordingly passed, and in pur- suance thereof the surplus existing in the fund for pay- ment of interest on the city debt, amounting to $2,579,534 12, bas been transferred as of let January, 1859, to the sinking fund for the redemption of said debt, thus increas- ig the capital of the latter at that date to $5,277,556 31. ¢ enly charges to be made against this fund prior to the year 1870, are the following: — Water stock issued under the act of 1839 redeemable ‘on Jonvary for afler lst 1858,”............+. $168,330 00 Water stock lesued under the act of 1894, re- deemable ‘on or after let January, 1860,””.2,500,000 00 Fire indemnity stock, redeemable “on or 1868,’ ++ 402,768 00 aiter May 10 1868,”” .- $8,071,098 00 Total.. Debt of the Corporat The entire indebtedness of the Corporation, exclusive of the floating debt (which is usually dominated “‘arrears,’””) according to the books of this department, amounted, on Slat December, 1858, to $22,089,298, which may be classi. fied as follows, viz:— Of thie sum there was held by the Commissioners of the Sinking Fund, the following amounts, viz:— Of the $14,899,998 permanent or stock debt, redeemable from the sinking fund for the redemption of the city debt. 5 sonst $3,465,152 00 Of the ,f from taxation., Of the $1,600,900 Fund The t 0 ‘on the élly debt, bal’ sccumulated 8,800 00 seseeseeneeess-$3,786,152 00 1. The permanent or stock debt, redeemable from the sinking fund. . $14,399,908 2, The stock debt, redeemable fror 1,224,000 8. The stock debt, redeemable from assess- Sg uments for openin; Central Park... “i . The temporary or bon consi of the following:— Depa: Revenue bonds of 1858, redeemable 1,600,900 + $22,689,298 ment bel of atocks out standing, the various purposes for which they were irsued, the cates when, and the sources from which the interest aa well as the principal thereof are ecverally payablo, Authority for Temporary Loans. The authority for issuing “Revenue Bonds” Is contained in the thirty third section of the amended charter of 1857, which pronibits the Corporation from borrowtug auy money Whatever ‘except in anticipation of the revenues of the year in which euch loan shall be made, unless au- thorized by a especial act of the Legielature.” In pars ance of this tection, the Common Council, by a section in the ordinance maktng the annual appropriations, authorise “the Comptrolier to borrow from time to time, on the credit of the Corporation, in anticipation of ita revenues, and not to exceed in amount such revenyes, such suns as may be necessary to meet expenditures.” ‘(Assessment Fund Bonds,” for the payment of awarde for opening streets, &c., are authorized to be issued by an ordinance of the Commcn Council, pagsed August 8, 1840, entitled ‘An Ordinance to Provide for the Payment 0” Awards for Opening Streets and Avenues,” in pursuance of an act of the Legis’ature, passed April 9, 1818, entitled “An act to reduce eeveral laws relating pariicularly to the city of New York, into one act.’ There are no bonds of this character outstanding. Authority is given to iseue ‘assessment bonds’? by an act passed April 16, 1852, entitled ‘an act to authorise the Mayor, Aldermen and Commonalty of the city of Now York, to issue assessment bonds,” and an ordinance of the Corsmon Council, approved by the Mayor, December 39, 1854, entitled ‘‘an ordinance te authorise the issue of bonds upon contracts, payable by assessments, m pursuance of the not of the Legislature, passed April 16, 1852,” and the awendment of said ordinance, appraved by the Mayor, October 12, 1857. The $1,095,700 of agsestment bonds outstanding, 98 above etated, were igsucd in pursuance of the authority thus given. Sec. 18 of the act, chap. 679, Inws of 1853, creating the Bureau of Arreare, also gives to the Corporation authority “to borrow, on the credit of the Corporation, from time to time, such amounts as may be required to meet the de- ficlences caused by delay in coliecting arrears of assess mente; the aggregate amount 0 borrowed not to exceed, at avy time, the aggregate amount of said arrears then outstanding.”” Taxes. ‘While the Common Council are authorised and required by the charter to make “appropriations for every branch and object of city expenditure,” they have no power, under existing laws, to levy taxes; and inasmuch as nearly the entire revenues of the corporation, except euch as are derived from taxes, are pledged to the sinking fund for the redemption of tue city debt, and for the pay- ment of the interest op said debt, it becomes necessary every year to make application 1o the State Legislature, in order to keep in motion the wheels of the city govern- ment, The Common Council appropriate or designate amounts estimated to be required, but the moneys meces- sary to pay euch appropriations cannot be raised without ap act of the Legislature. The necessary estimates aro, under existing ordinances, required to be prepared and submitted to the Common Council by the Comptroller; the appropriations are then mace, and the Comptroller is directed to apply to the | Legieiature for the paseage of an act authorizing the raising by tex of the amount needed. Upon such applica, tion, the Legiglature authorize the Soard of Supervisors of the county to levy such tax, which is accordingly levied, and thereafter, from time to time, collected and deposited in the treasury, when it becomes available. The flecal year begins on the ist of January; but, under the existing law, no moneys are received from the annual taxes before September or October following; consa- quently the means for paying the State taxes, which be- come due on the lst of March, and for carrying on the government are, to & great exient borrowed evory year upon revenue bonds, and the interest accruing thereon constitutes an important item in the annual tax levy. ‘This system of continually anticip e revenues of the city, and depending entirely upon loans for means to Pay the current expenses of the government, stoald be changed. It has been proposed to change the fiscal year; but the Comptroller doce not conrider this to be necessary or advisable, believing that the object in view can better be attained by altering the time for making and confirm- ing ibe assessments or valuations of property, and collect- iog the taxes, than in any other way. This can be effected only by legislative action, Under the presevt law, the Commissioners of Taxes and Asseesments are required to complete their valuation of the taxabie property within tue city and county, and submit the same to the Board of Sa- Pervisors, on the first Monday of July In each year. The Su- then fix the rate nf tax neccesary to produce the groes sumyrequired, and caugo the amounts to be extended, when they are transmitted to the Comptroller, to have he unpaid Croton water rents for the previous year in- erted opposite the ward number of property on which a be due, and aiso to have the words “ar. rears’ or ‘‘sold,”’ according as the fact may be, entered opposite the ward numbers on which any arrears aredue, or which may bave been sold for taxes, asseasments or water rents. These entries being duly made, the rolls or ‘docks are then placed in the hands of ths Receiver of Taxes. The law requires that the rolls aball be delivered to the Reseiver with the warrant of the Supervisors for collecting the taxes, on or before the firat day of Septemn- ber in Crag bog but it isscldom that this is done until some time after that date, Tast yoar it was late in the month of October before the tax Hooks were delivered to the Receiver, whore business was thus crowdod into a short space of time, and citizena desiring to pay their taxes were subjected to great inconvenience and delay on account of the crowd of persons constantiy waiting in the Receiver’s office. Jn the hurry and confusion thus caused pumerous mistakee were made, both by thocierka and the owners of property, which have ocvasioned a great deal of trouble, aad added largely to the labors of thie department, It is therefore recommended that meagures be taken to procure a change in the law requiring that the valuations of property snall be completed ani sabmitted to the Board of Supervisors ag cary he Grat of Febroasy io each year, and that the tex books be duly prepared and delivered # the receiver on or before the first of April thereafter, By such an arrangement more ting would be city and county on firet January, 1859, wasin round num- bers about as foilo On persons) estate, On real estate. On arreare of Croton due {red current water year, commencing May 1, 1658, by the Receiver of Taxcs that not more than $310,000 will given for performing the work—which ie very desirable— and a much leas amount of money would have to be bor- rowed thav is now required. ‘The amount of taxes uncredited and apparently due the ++ $1,744,650 00 “.2221132;200 00 ————~ — $3,876,850 00 water rents, ie, renta which bed accrued and beeome pay. able prior to fires May, 1858...........6 TOA... ceressereeesereereererseres ‘The amount of regular reat for $3,964,850 00 ier remaining , bas not been atoertained. Of the $1,744,660 of } taxes due, it is catimated ever be realized, ‘Toe taxes on real estate, #0 far as actuelly dus, it is bo- Neved will, for the mosi part, ultimately be collected. The apparent amount will reduced somewhat by tho discovery of payments made and omitted to be credited, also by rem{ssions and various corrections of errors. The amounts due apon pad water ren's, it ie 68. timated wil) also finally be collected. (All the revenues of the Corporation from this source are pledged to the sink‘ng fund for the redemption of the city debt ) It ig intended to have a sale for unpaid taxes and water Tents) a6 8000 ab the Pond accounia can be prepared aad the necetsary notice given. : cee gig lature, in Febraary, An act was pase ry the slature, in rauary, 1855, (chap. 37,) autborising a tax to be levied oa the ereonal catate or caplial invested by non resideots doing usiness in the State of New York, the same as if thoy were residente of the State. A separate tax book his been made up each year since the passage of that act, containing the names of persons residing in other States ‘who are engaged in businegs in this city, and subject to the provisions of said law. The valuation of Property asseaged under the act referred to, the amount of tax levied thereon in each year, and the amount remaing un corp December 81, 1858, will appear from the mount Unpat Amount of Tax, Dec. 31, 1853 $174,767 40 $16 282 02 257,254 70 78,694 85 268.135 48 79,144 96 296,200 70 59,320 00 $896,358 28 $263,441 83 Some pergons agseaeed wuder this law have restated the collection of the tax levied againat them, An application was made to the United States Circuit Court by Denning Duer, Esq., for an injunction sgainst the Receiver of Taxes and others, restraining them from taking any steps for the collection of the tax imposed upon hina, on the ground that the law is in Violation of the constitution of the Uait- ed State, and is wise illegal and vo'd. The case was recently decided in favor of the city authorities, and the application for an injunction was deniod, Justize Inger- tc}, n dolivering hig declaion, said:—“The proporty of a non-resident within the limits ofa State, whether it be real or personal, is equally protected by the law with the property of the resident. There would appear, therefore, to be no good reason why it should not equally pay m ‘taxes for such protection; no good reason why tho non- resident, with the resident, sbould not give a portion, in order to secure the perfect enjoyment of the remainder.” issions: Be. By a rezolution of the Common Council, passed Febru- ary 25, 1856, it is made the duty of the Comptroller to publish in his annual report the remissions of taxes, a€ setsments and Croton water rents made by the Common Council), and a similar resolution was passed by the Board of Supervisors July 14, 1866, The resolution is as fol- low! Resolved, That whenever a resolution for the remission of apy tax, assessment or rent for Croton water 1s passod ‘by the Common Council, it shall be the duty of the clerk thereof to transmit to the Finance Department Sort. of gaid resolution, signed by him, for the purpose of ensbling the Comptroller to adjust the account between the Uor- GE a ays Bessmenta, an property heen returned to the Clerk of Arrears; and it shall be the duty of the Comptroller to Dave the resolu- tions thus sent to him copied into a separate book, and to ive a detailed statement of the rem'ssions thus made in fis annual report; and when the resolution {s copied this fact sball be stated on it, with the sum remitted, as given in the resovution, and tha original resolution shall be sent by the Comptroller tc the Recelver of Taxes, the Collector of Aseesmenta or the Crk of Arrears, ag the case may require. statement on page — is therefore given, showing the remissions of taxes made by the Board of Supervisors and the Common Council for the year ending December 31, 1858, es well as several years previous. ‘The amount remitted In the Bureau of Receiver of in 1858 was. Bureau of «881,064 66 vi are upon specific pens, pat OF am) Same Council and ] of Supervisors and county purposes, the extent that the taxes are remit or uncollected there mutt be a deficiency in the means to pay such ap propriations, It does not appedr, however, that any measures bave hitherto been taken to supply or make 00d the deficiencies always occurring from this cause. tax levy for the next succeedi No record miesions of Croton water rents made during the year. The remiesions made of assessments qill be stated in anovher part of this report. Valuation of Taxable ty. the years 1857 and 1858, and the amounts of taxes levied jm each of said years for city, county and State purposes. was as follows:— 1857, 1858, Amount of Tazz. 8,621,091 31 laxation, Notwithstanding the constant yearly incrosse tn the amount of taxable property within the city and county, there bas for several years been a still larger proportion- ate increase in the rate of taxation; and the statement oa gee Log! sly eet for the purpose of showing y comparizon the objects of gees which have canged the same. It will be seen, by reference to said statement that the grosg amount of taxes for ali purposes for the year 1858, was,... $3,621,001 3t And for the year 1853. +» 5,069,650°05 Increase. os «+ 85,051,441 26 ‘The Incr: to be over geven- ty per cent, while the increage in valuation of the taxable [ipod for the same period is only about twenty eight per cen! A large portion of this great increase is com) of items over which neither of the local legislative podies or the Department of Finance having any effective control in Dxing the sums to be expended. of eaid items -— The following are some 1853, 1858. +$108,408 23 $1,172,644 31 + 129,971 91 ‘390,408 96 386,000 00 605,000 00 604,00 00 ‘1,226,013 00 $1,222,580 14 $3,894,066 27 of’ the State Free School Jaw is very onerovs upon this city, and takes from it large amounts every year for the benefit of the interior coun- ties. The following statement shows the amouot of taxes imposed upon and paid by this county for State schoole during the last five years, the sums apportioned therefrom to this county, and the amounts retained for distribution in other parts of the State. Amount of Tax Amount re- ‘Money Appor- tained for to City Distribution Amount of State and County of in other School Taz. New York, ie $257,616 11 648 06 = $161,968 05 271,639 40 89,257 92 182,381 48 388 8¢5 87 152,345 06 231,460 31 390.408 96 160,069 75 230,339 21 898,416 98 582 95 «= «244,834 03 «+ $1,701,886 82 $650,903 74 $1 050,083 nt paid during said period was. ...$1,701,885 82 The sum apportioned to this county. 650,908 74 Balance retained . $1,050,983 08 It would seem thi q item would be one similar to that in respect to the support of other local institutions. Our city government has never faltered in {is support of free schoole, whether for the State at largo or for the city only; and it is to be hoped that a sense of justice will induce the begisiature to relieve us from the burden so justly complained of, by providing that oach county shali support its own schools. It will be remerabered that the revenucs derived from auction duties in this city, which formerly beionged to the Corporation, and which were appropriated to aid in bulld- ing the Erie canal, with the full understanding that they should again revert to the Corporation, are still retained by the State; and it is recommended that application be mde at the next session of the Legislature for the reatora- tion of those revenues to the city treasury. fe this connection it may be interesting as well ag use- 11 to show the whole amount of the taxes raised for sup- port of the State government, insinding the enlargement of the canais and the proportion thereof levied upon aud paid by the city and county of New York during the last Bix yeare. The valuation of taxable property in the State of New York, and amount of taxes raised yearly for all State pur- pokes except for free schools; also, valuation of property within the city and county of New York, and the yearly ount of State taxes (except for free schools) assessed aipet eald city and county, 1s as follows:— —--—Slale at Large~— City & Co. of N.Y Valuation. Am. of tao, 413,631,432 413,031 Valuation. Am’: of tax. 1863. .$1,266,666,190 1,266,666, 1854.. 1,864,164,625 1,023,115 462,287,550 846,678 1,402,849,304 1;753,561 487,060,888 608,26 1,430,334,696 1,430,834 611,746,402 11,746 1,433,309,713 8,224,046 520,545,289 1,171,226 631,104,200 929,590 Total.$8,302,222,207 11,157,213 2,026,415,801 3,981,609 It is confidently believed that just and proper equali- zation in the vaination of property throughout the state ‘would operate favorably to the inhabitants of the city and county of New York, and reduce the proportion of taxa- tion for State on to which they have heretofore for bow fl years been subjected. The act passed at the last weasion of the Legislature (chapter 312), entitled ‘An act to equalize the State tax among the several countios of this Btate,”” will, it is hoped, accomplish the desired purpose Assessments. During the last few years the progress of public as woll as to improvement in our city has been very remark- able: new streets, avenues and parks have been opeaed and improved, and public buildings baye been erected in everyfsection of the city. The expenses of opening, grating and vaving strests and avenues, cbnstructing vewers, liaggin, waika, &o aro, except in ® fow cages, provided for by an assoasment upon the property in the vicinity supposed to be benefited by such improvements, Formerly all contracts made for executing thess works were upon the exprees condition embodied therein thas peymenta should be made by tho Corpyration as the as kceaments were collected from the property owners; the ements by the issue of ‘aesersmont bondi earner smiley | to that in which the aneual taxes are aa. thorized to be anticipated by the issue of revenue bonde; ‘and it was made the duty of the Comptroller to pay py vd cept upon each job on the completion of the an of the Bureau of Arrears and the Buresu of Col! Jet Jonuary, 1855 On wccovnt of the! Agsersment Fuud,”” being assessments ch deficiency should every year be provided for in the ear. has been kept in this department of the re- Properts The state nent is elsewhere given, showing the compa- rative valuation of property in each ward of the city for The total valuation and amount of taxes for said years $8,006,568 52 than was conve- ‘ap act of the Legislature Common the collection of asgersments for street} and other im- same, to reterve the remainiog 15 per cent until tne confirm. ation by the Common Council of the assessments levied to pay for the work. A subsequent ordinance (passed Do- com! ber 30, 1864) authorized advances to be mede to the extent of eeventy per cent oo all contracts amounting to ‘over $10,000 as the work progressed, for which interest should be charged; the money to be provided by tesuing anserement bonds— pledged for the payment of eaid bonds. the agsezsments, in both cases, Doing ‘The amount of aseessments uncredited upon th noe © Corporation, oa Arresements, and apparently due ¢ as $2 follower wwe and public parks: — ane Oe ez 482 22 8987030 83 for opening streets, In the Bureau of Arreal seeeteeereees 2 the Boreaa of Collection of Assetsments.. Total... 2 .srsesenecerseeeses sees sees vee, GL,223,119 05 On secount of the Street Improvement Fand, com- prising a)} assessments for grading, paving, curd and gut- ering streets, flagging sidewalks, constructing sewers, encibg vaeant lots, Alling eunken lola, &c., &e.:— pn the Bureau of Arrears....... +. $313,516 77 ‘p tho Burean of Collection of Aseesments... 646,109 60 Total...... seseveees+19900,620 87 What Furds. pans rears. of Ai "ts, Ase’mt Fund... .823,516 77 646,109 60 959,626 37 Street Im’p Fund 828,482 22 804,636 83 1,223,119 05 Totais,....-.$1,141,908 09 1,040,746 43 2,182,745 42 ‘etofore made by the Comgtrol- ‘The communications her Jer to the Common Council (Board of Aldermen, Doc. No, 17, 1859, and Board of Councilmen,- Doc. No. 5, same year), contain full lists of all the “openings” and “im- provements” embraced in the above accounts, with the piri Ee " Gy ‘ is apparent defivi it own there is an ficiency, amounting to a fe sum, in the accounts of severat of the former officers of the Burau of Collection of Assezs- ments, By an arrapgement between Comptroller Fiag and the Street Department, an investigation of the books and accounts of gaid bur: was undertaken last year, under the immediate direct! the Street Commiseioner, the result of which was ed by him to the Mayor, who communjoated the same to the Common Council on 24th of February, 1859. (See Boara of Aldermen, Doc. No. 14.) The examination made embraced the period during Which Mr Issac Edwards, and his deputies Samuel Allen, Robert McKinnin, Julius Johnson and Robert rer leg in office, ay from January, 1855, to Janua- x ay settlement has since been made by the Comptroiler with these parties upon equitable and satisfactory terms. Instead of being detaulters to the Corporation, as hed deen erroneously charged, it was found that, including the fees to which they were entitled upon their colles- tions and returns to the Bureau of Arrears, a consider- able balance was actually due them, which hes been paid; they baving given bonds with security to make ich may hereafter be found to have yy ther \d not duty accounted for. Upon the retirement from office of Mr. Edwarda and his deputies, they were succeeded by Joseph R. Taylor, who ‘was appointed collector, and Ira A. Lioby, Walter Oakley ‘and Horatio N. Sherwood, desuties, all of whom continued ig office until about May, 1858, when they were severally removed, and their accounts remain unsettled. Under the ‘isions of an act of the Legislature, passed April 17, 1858, entitled an ‘Act in relation to frauds in_agsessments for looal improvements in the city of New York,” proceedings have been instituted for va- agsessments on account of alleged frauds and irregularities therein. Seid law provides that any lands which may be discharged from assessment liens, may be —. aseessed for such amount as would have been juttly chargeable if fraud or irregularity had not been committed. It is therefore hoped that no serious loases will be sustained from this cause. Some amend- ments of the Jaw, it is thought, mey ba, required in order to render the same fully e: ive. It bas been ascertained that a number of the contracts upon which payments have been made were upon irre- gular certificates of the surveyors, the same covering ‘work not originally contracted for, and in some cases a much greater quantity than subsequent examinations and the fina! returns of the Surveyor on the work warranted. In such cases the excess of payments cannot be included im the assessment, to be made upon the property bene- fited by the improvement, but must ultimately be pro- ‘vided for by taxation. Tt is proposed to have a sale for.unpaid arsessments as goon a8 convenient, alter a sale has been held for taxes and Croton water rents. Remizssions of Assessments. It jg found, on inquiry, that various romisstone of assess. ments were made duripg the yoar 1858 and previously, ‘but no record of the same has been kept in this Depart- ment; and it would appear that the resolution of the Common Council, of February 25, 1856, making the Comp- roller the medium of communicating all orders to the Collector of Arsessmonts and Cierk of Arrears, in respect 10 such remissions, has been entirely overlooked. fhe green therefore, of such remissions cannot now be stated. Asgezsments being always levied for the exact amount of the costs of the particular works, it follows, of course, tbat any remiesions made must cause a corresponding de- ficiency in the means to meet such cost. But no vi tion bas ever been made for reimbursing the trust funds or the deficiencies thus occasioned. The exieting laws and ordinances require that all the truet and epecial ac. counts shall be kept, by both the Comptroller and the Chamberiain, entirely separate and dietinct from all other accounts ip their books. The tax law pagged each year contains this clause: “No portion of the said a gd sums hereinbefore named shall be expended or applied to any purpose or object other than the objects and purposes rospectively, for which the Board of Supervisors of said city and county of New York are hereinbefore empowered to raise the came, as aforesaid.” It will thus be seen that the moneys raised by tax can- not lawfully be applied or used for the purpose of making payments on the trust and epecial accoun's; neither can the moneys received upon assessments for works, the cost of which is to be defrayed thereby, properly be applied to spy other purpose. In like manner the proceeds of the various issues of stocks are required, by expres provi sions of the Jaws and ordinances under which they aro is. sued, to be used only for the purpoees ond objects for which they were authorized to be created. To pi ice, thee wholezome and wiso provisions ap- pear to have been entirely disregarded; and to this cause, Principally, is to be attributed the confusion and disor- der found to exist in the financial accounts of the Corpo- ration, Central Parts. Cost or Laxns.—The cost of the lands taken for this Perk, under the provisions of the original law and the act authorizing the purchase of the Arsenal proporty, ree +++ +$5,406,178 89 I, Awards for damages.. «$5,073,428 70 Expenses of the Comm! in surveying and laying out the same, as taxed by the Su- 54,345 10 New York for the Argenal buildings and grounds con- nected therewitb., Sundry incidental exper charges for advertising, tak- ing acknowledgments of re- leases, recording deeds, &c.. 3,405 275,000 00 09 —~$5,206,178 89 Means of PayMENT.—Tho means of paying for the lands taken for the Central Park, provided by various lawa and ordinances, were as follows, to wit:— 1. An aggerement upon lands contiguous to the Park, deemed benefited thereby, amounting thereto. $1,661,305 Leas for collector's feos, includee. 8,000 ‘Total 2. Auti create a ‘Central Park Fund stock,” redeem- adie from tho sinking fund of the city, in not exceeding forty-five years, with interest at § per cent per annum, payable from taxation. In pursuance of this provision of the original Jaw, and an ordinance of the Common Coun- cil approved February 29, 1856, there had been tssued prior to December 31, 1868, of stock redeemable July 1, 1898, the sum of., 3. By an act pasred ents 18, 1867, autho- rity was g'ven to increage the rate of interest on the Central Park Fund stock, thereafter to be issued, to 6 per cent per annum. Under this pmendment of the origival law there was Seeued prior to December 31, 1858, as follows, vine £ix per cent stock redcomable July 1, 1897..., 2,382,000 Do. do, do, July, 1898 (for the Arsenal purchase) TOM eessrerssevees tes eeeees wy vee $4,716,495, Under existing laws and ordinances such farther iseuo of this stock as may be necessary to complete the pay- menta for the Patk arc authorized to be made, Serrieat or Awanps—The total number of awards for damages was eightecn hundred and fifty three, and the amount awarded WAS. ......... 0.44 0005 2+ 296,073,428 70 The number of awards settled prior to Dec. 31 wes seventeen buvdred and ninety-elght, and the amount paid thereon ,$5,192,673 76 Lees interest allowed oneame., 166,147 67 400,200 5,026,526 09 i Ofy-five awards unpaid, amount. g 10... tosses 902 61 In addition to the above, the amount of fraudulent pay- ‘Ments said to have been made by J. B. Smith, and which are charged to the aceount, is $2,898 84. There was also Overpaid on several aw lected, the sum of $211 87. Those two items should jin some way be provided for. , through error, and not col- The amended act, passed February 13, 1857, provides the interes Sooroed and to accrue on Pieveral awards shall be raised by tax, and the Board of Super. ‘visors will therefore be requested to include the same in the levy for the present year. FOR m3 —The whole amount of tho ASKESEMENTS arecesments, including the sum of $3,000 on account of the costs of coilecting the same, as Stated, was,, seeesseeeusees wrens ees $1,661,395 00 Of this sum had been deposited with the Chamberlain, of collections made in the Burean of Collection of Aesessmente, exclusive of interest, the sum Of..,,...... 1,067,287 40 —Showing « balance apparently duo on same, December 31, 1888, of,... ++» $604,157 60 According to a statement furnished by the Street Department, giving an account of ‘all uncredited balances apparently due the city Daniel upon assessment lista Chargeable to the amoont then due on this account was ag + $135,506 93 . th 10 Apparent ¢eficieucy, ‘This will be increased rem ssion made by the Com- mon Council of the assessment against the Reformed Doteh church, Bloomingdale, on account of the park, amounting to $1,444. In adaition to the above itis known, as previously stated, that coneiderab's amounts have been collected (the receipts of the collectors therefor having been exhibited» which were not credited upon the books in the Collector’s office, and which will much reduce the sum yet to be ree ceived from that source. In order to provide}or the payment of the awards of da- Moges, the ‘collection of the aseessments for benefits wad anticipated by an issue of ‘Central Park Assessment Fond Stock” to the amonnt of $2,600,000, redeemable on. y J of February, 1859, which was duly paid at ma ur: Cottsctors’ Fems.—Under the existing ordinances, tha: fees siiowed the collectors of arsessments are two and one baif per cent on all collections made, and upon such: items os tbail, after two separate demands, remain un- paid, and be returned to the Bareau of arrears, acoom~ panied by due proof of such demands for payment, two: per cent is allowed. cont of ‘the assess~ «nts of the opening of Central Park, according to these ‘ates, WOuld aincuDt (oO about $40,000, which will reduce be proceeds of eaid asresements to that extent, tho $3,000 originally estimated, and render it necessury to ine creuge the amount of Central Park :Fund stock to be is- ase thig cannot legal'y be done, to make other provision therefor. Tt is proper toremark that the jete Collectors of Assees- ments (Mr Taylor and his deputies) are understood to claim fees upon the whole amount of atsessment liste placed in their hands during their term of office, incin the Centrai Park list, whether collected or duly returt © the Bureau of arrears by them, or by their euccessors, The Jatter baving actually been paid such fees upon their it follows that, in case said claim. or any portion of it is allowed, some provision must ba made for the amount, TMproveMenr OY THE PaRK.—Under the act passed Aprit: 17, 1867, entiied ‘An act for ive regulation and govern- ment of the Cectral Park, in the city of New York,” tho: Mayor, Aldermen and Commonalty of the city were re- quired, from time to time, to create and issue a public fund or eteck, to be denominated ‘* The Centra! Park Im- provement Fond,” in euch sums of money ag should bo required by the Board of Commiseiouers of said Park, for she purpoee of regulating and improving the same; but no plan for laying out and improving the same was autho- rized to be adopted or undertaken, of which the entiro expense, when funded, should require for the payment of the apnval interest wereon a greater sum than $100,000 rapnutm. The stock thus created was to be redeema- Je in thirty years, from the sinking fund for the redemp- tion of the city debt, and tue park was specifically pledged to secure euch redemption, the interest thereon to be paid from taxation. ‘The amount of said stock issued previous to let Jan- uary, 1869, was $650,000, on account of which there had been deposited to the credit of the Commissiouers the sum of $600,000, leaving » balance in the treasury of $50,000, which bes since been paid over. PxoroseD ADDITION TO THE PaRK.—By the act , chap. 101, Laws ot 1859, authority was given to the Board of Commissioners of the Central Park, in bebalf of the Cor- poration of the city, to acquire title and add to the Park the land lying between 106th street on the south, 110th street on the north, Fifth avenue on the east, and Eighth avenue on the west—the cost to be defrayed by an assess- ment for berofits and the creation of a stock, six: F ceDt intercat, to be known as ‘Pho Ceatral Park Addi- nal Fund,’ the principal being redeemabdie in not ex- ceeding forty five years, from tue Sinking Fund for Re- demption of the City Debt, and the interest to be provided: for appually by taxation. ‘The increase in the amount of taxes accruing to the city in consequence of the enbancement in value of real estate situated in the upper part of the island, over and above the former value of the land now withdrawn from. ‘on account of the opening of this nobie park, ‘will, it is thought, afford more than sufficient means for the payment of interest on the debt incurred for its pur- chase and improvement, without apy increase in tho eral rate of 3 statement exhibits the comparative Smo followiny Pron estate in the three wards particulariy 04: — Ward. Valuation, 1555. Valuation, 1859, Increase.’ elft $8,462,656 10,026,725 1,864,090 ++ 9,382,896 ‘12,621,898 3,239,008 Twenty-second.. 10/503,189 18,261,025 2,667,886. Total.........$28,488,660 36,909,644 7,470,984 "Decks and Piers, ie The cost of constructing these necessary works for accommodation of the commerce of the city, inch repairs and renewals, involves a large outlay, which provided for by the annual tax , allthe revenues de- rived from rents thereof being devoted to the fund for the redemption of the city debt. ‘The amount appropriated and raised for jn 1857 was $175,000, and in 1858 $150,000; and mained unexpended atthe cloee of the last the eum of $167,753 07. Owing to the neglect on part of the Cor; to keep tn proper repair, and Yo delays in dredging slips and rebuilding certain them, acd for damages occasioned by such delays, &c. The total amount of such allowances made during the year ending December 31, 1858, was $40,543 91; and the Tevenues of the eisking fund were consequently reduced to that extent, from what they would have been but for the causes stated; and there can be no doubt that thie logs Would have been prevented by a timely and judi. cious expenditure of a mach smalier gum, State of the Accounts, The cordition of the books and accounts on the Ist of January, 1859, was very unsatisfactory. After conside- rable delay a balance sheet of the general led, was prepared, wbich purported to exhibit the general finan- cial condition of the Corporetion at that time, In conso- quence of the large accumulstion of claims requiring attention, and the confusion occasioned by the removal and separation of the several bureaus of the Department ‘while the alterations are being made in the building to be occupted, and various other causgs, ® very thorough ex- amination of the old books has thus far been prevented. A new set of books was procured and opened on the 11 of January last, and such Delances on the old books aq have been investigated and found to be correct have been duly transferred. The plan adopted {s to enter in the Journal to the new general Jedger, to the credit of an account entitled ‘Old Books,” all items of assets ef tha Corporation; and to debit the same account all liabilities ascertained and brought forward. Io this way, whatever deficiency may exist will ultimately appear by the balance tothe debit of “ Old Booke’’ account. No reliable esti- mate can be made at this time of the extent of the de. fictency auppored to exiat in the amount of assets to mec the Hsbilities of the Corporation. The work of investigating the accounts will be progo- cuted as fact as possibie, and the results will, from time to time, be communicated to the Common Council. Ree apecttuliy submitted, ROBT. T. HAWS, Compiroller, ‘THE TWELFTH REGIMENT, A communication was received from the commanding officer of the late Twelfth regiment, New York State Mi. litia, inviting this Board, together with the Counoilmen, to review the regiment in the Park on the afternoon ef the ‘26th inst.,on the occasion of their final rade for Dandment. Accepted. = on: RRVISING THE CHARTER, Aldermen Boole Sutroduced a resolution providing for s committee to revige the city chatter preparatory to ap- plying to the Legislatare for ite amendment, Laid ever, , ROOF OF TOMPKINS MARKET, A communication was received from the Street Commis- sioner in arewer to the Comptrolier in respect to the dift- culties In regard to roofing Tompkins market. Ordered to be printed. FIRE SURVEYORS, Alderman Pxcx introduced an ordinance for the more effectual prevention of fires and protection of life and property, providing among other things for the appoint- ment of three surveyors’ to examine buildings at $2 apiece, tear down unsafe buildings, &, Referred to Com- mittee on Ordinances. REMOVAL OF OFFAL, ETO. A communication was received from the City Inepector, announcing that he had received official information of ol rca Beh ss be tlpsemnperd to remove offal, eas nals, &c , who had now given up the c Referred to Committee on Public Health, © “omsrach REDISTRICTING THE CITY, The report on redistricting the city and dividing it into more convenient election districts, was taken up, discuss: ed, and finally made the special order for Monday next, After coneiderable routine business the Board adjourn- ed to Monday next, Obituary. Mrs. Appa Pope, of Spencer, Mass., died on the 14th at the great ago of one hundredand five years, Her immediate death had not been anticipated till within ten days, when she began to decline rapidly, and at last passed away without disonse, and almost without pain. Her busband, the Rey. Joseph Pope, was for upwards of half a century @ minister in Spencer, aud died many years go. She leaves four descendants, among whom are her son, Mr. William Pope, with whom she lived, and a grand- daughter, the wife of Hon. William Upham, of Spencer, Mrs. Popo was probably the only livi jon who re- membered Whitield, and the march of Burgoyne’s cap- bebe troops was fresh in ber momory nearly eighty yeara if. Col, James W. Dougiags died at his residence, Sopori Ranche, Arizona, the 7th of May, aged about sixty years. Col. D. was born on the Atlantic Ocean while his parents Were emigrating from Scotland to the United States, and his youth was passed at Wheeling, Va. About thirty-three [Artis he went to Santa fe id ever aince has lived ,| in Old and New Mexico, having spent several years in the former country, aud in the revolution of 1836 held the Tank of Oolonei in the Mexican army, ‘The Emigration Across the Plains. Mr. James C. Mitchell, Becretary of the Columbus Ferry: Lomigce’ across Loup Fork, informs the Omaha Nebras- up to June 25, this year, there had crossed that ferry :— judes no portion of the Mormon emi. iter Bok emigrania and thelr stocky al ward " er an ir west » The returning emigration crossed at Shion’s forry, some fifteen miles below the confluence of the Loup Fork with. the Platte. of the outward bound te a> crogted at the same point, 80 that itis probable that not. leas than four thousand wegons bare ed over tho mili- sary road westward since the 20th of Merch. It jis more than probable that another yoar the number passing up the Platte valley will be ten times a8 Tus PuyMourn Ceneuration.—The laying of tha corner stone of the Plymouth Monument on the 2d of imposing cere! August will bo atgensed with

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