[274] In Common Council July 6th 1814 present Josiah Ogden Hoffman Esq Recorder President The Minutes of last Meeting were read & approved A petition of Rhoda Kees for remission of penalty incurred by estate of John Keese deceasd by not filling in certain Lots in Columbia Street, was refered to the Attorney with authority to remit A Request of Mr Muller to erect a vault in the Street in Broadway opposite his Lot was read and granted on the usual terms A Petition from sundry owners of Lots in Mulberry [275] Cross & Orange St stating that said Streets are directed to be raised and remonstrating against said measures was read and refered to the Alder & Asst of the Ward & St Commissioner A Request from Marinus Willett that a Committee be appointed to examine into a mistake respecting a grant at the lower end of Delancy St. was read & refered to the Comptroller A Request of Gen1 Swift for the use of the House owned by the Corporation on the Long Island side of Hell Gate for the accomodation of Workmen to be engaged in erecting a Battery at Halletts point, was read & refered to the Comptroller with authority to grant the acomodation requested A petition from the Inspectors of lime stating as their opinion the propriety of causing unslacked lime to be inspected was read & refered to the Committee on laws, with a request to report thereon by ordinance or otherwise A petition of Henry Wickar for a Stall in Washington Market was read & refer'd to the Market Committee [276] A petition for the removal of a Pump in Stanton Street was read & refered to the Alderman & Assistant of the ward A petition from Henry Fanning stating that at the last Meeting of the Common Council upon the report of the Comptroller it was or dered that a lease be issued to him as Executor of Frederick Davoue decd for Lot No 24 Peck Slip-That agreably to said order he had applied to the Attorney of the Board for said Lease, but he refused to issue and deliver the same to him—and praying that the said Attorney may be directed to issue and deliver said Lease to him. The Attorney then stated to the Board the reasons which had induced him to withhold issuing and delivering said Lease-Whereupon it was Resolved that the conduct of the Attorney is approved-and Resolved further that the Resolution passed by the Common Council for granting said Lease be and the same is hereby rescinded A petition for opening Water Street from Pike to Rutgers Slip was read & refered to the Committee on Streets & Committee on Laws The following persons were appointed Firemen [277] the Chief Engineer certifying the vacancies Hook & Ladder No 2. Sam Abbot, Grocer, 117 Cherry St. 4th Wd vice Peter Simmons Deceasd FE Comp No 3 Wm Carlisle, Grocer, 124 Water St, 1 Wd, vice Henry Warts resgd FEC N° 25 Do James Hoyt, Mercht, 195 Front St, 2a Wd, vice Eli Knapp FEC N° 33 John Halsey, Carpenter, Delancy St, 10 Wd vice William Craft Do His Honor the Recorder to whom had been refered for his opinion the compensation to be allowed to the Collectors of Taxes reported the following statement made by the Committee on Laws to whom it had been refered, and his opinion thereon The Committee on Laws & ordinances to whom was refered the subject of the compensation which is allowed to the collectors of Taxes in the several Wards, Report, that a question has arisen between the Collectors of some of the Wards and the Chamberlain of the City whether those Collectors are entitled to retain out of the monies collected by them the compensation of five per cent given to collectors by the general law" for the assessment & collection of Taxes" passed april 5th 1813 or the various compensations [278] pointed out for the collectors of Taxes in the different Wards, by the "act to enable the Mayor Recorder & aldermen of the City of New York to raise money by Tax" passed the 19th March 1813 The latter law under the authority of which the Collectors in question have collected the Taxes authorises the Collectors of the 1st 2d & 3d Wards to retain as a compensation 3 per cent the Collectors of the 4th 5th 6th 7th & 10th 4 per cent and those of the 8th & 9th 5 per cent on the amount collected It appears from the dates of the two laws that the general tax law passed the Legislature after the passage of the City Tax law and the Collectors argue from this that the general law repeals so far as relates to their compensation the provisions of the City law. The general Tax law is one of the "Revised acts" and with some alteration as to the mode of assessing and Collecting Taxes, contains precisely the same provisions as the old "act for the assessment and collection of Taxes" passed 8th April 1801 & the City law above refered to is mutatis mutandis, an exact transcript of the several City Tax laws, which have annually for many years passed the Legislature in favor of the City: and which have uniformally made the same discrimination between the compensations of the Collectors of the different [279] wards as the present law under consideration The City laws are special laws intended to provide for the peculiar wants of the City. They point out merely the sums of money to be raised, and the compensation of the Collectors-For all details as to the mode in which the assessments and collection is to be made they refer to the provisions of the general law The Committee are of opinion that under this Statement of facts, the City law is to govern in ascertaining the compensation of the Collectors and not the general law, to which the special law is an exception, notwithstanding the general law happens to have the later date, the only circumstance relied upon by the Collectors respectfully submitted Sigd J Nitchie Chn Com Laws I have considered the questions contained in the above statement and am of opinion the compensation of the Collectors is to be regulated by the act of the 19th March 1813 under which they acted It is an established rule of law in construing Statutes, that all acts in parvi materia, are to be taken together as if they were one law. The two acts in question, are of this character and while the [280] provisions in the general tax law, are to have a full and complete operation, as to the manner of assessing and collecting taxes, yet a special local regulation in the City law will control the extensive expres adopted in the general law. Besides the intention of the Legisl in this case cannot be doubted, and it being plain and manifes words of a latter act in their strict sense even are not to repea special provisions of a former law made on the same subject For these reasons I agree in the opinion contained in the foreg statement or report Which was approved (Sigd) whereupon Josiah Ogden Hoffma Resolved that the Chamberlain be directed to call upon the lectors of the different wards to settle up their Tax accounts forth on the basis of the Compensation allowed by the act of the 19th Ma 1813 on [or] in default thereof issue his warrant against them their arrears The City Inspector presented drafts of ordinances for correct [i of nuisances on the premises of the following persons The Street Commissioner presented an ordinance for a Well Norfolk Street near Hester St which was passed & William Stillwe -Jacob Tallman & Ezekiel Bishop were appointed assessors The Street Commissioner presented a return of Delinquents on as sessment for regulating Division Street from Arundle to Grand Stree Whereupon Warrants were ordered to issue for collection of the same The Street Commissioner presented an assessment for paving South St at Beekman Slip which was confirmed & Noah Jarvis appointed collector The Committee on the petition for widening Bridge Street presented a Report the consideration of which was postponed [282] The following Resolution was presented and agreed to Whereas there was lately executed to Nicholas Lawrence a Lease of the situation for weighing Hay at the foot of Duane Street for |