perform the same duties with respect thereto as authorized or required under such statutes. [Amended by L. 1923, ch. 404, in effect

May 21, 1923.]

8 No contract for the purchase of supplies, furniture, equipment, or for the construction or the alteration or remodeling of any building shall be entered into by a board of education involving an expenditure or liability of more than one thousand dollars unless said board shall have duly advertised for estimates for the same and the contract in each case shall be awarded to the lowest responsible bidder furnishing the security as required by such board. [Added by L. 1917, ch. 786, in effect June 8, 1917.]

§ 876 Purchase and sale of real property. The board of education may purchase real property for any of the purposes authorized by law and shall take title thereof in the name of the city, or when the boundaries of a city and a city school district are not coterminus, in the name of the city school district, and when the owner of such property refuses to sell the same or such board is unable to agree with the owner of such property on the purchase price thereof, it shall have the power and authority to institute such proceedings and take any action necessary to acquire title to such property under and pursuant to the provisions of the condemnation law, city charter, or of any special statute authorizing proceedings to acquire title by right to eminent domain, except that in a city in which the common council, board of contract and supply or other city officers or body are authorized and empowered by law to acquire title to real property for school purposes under the laws in force at the time this act goes into effect, said council, board, officers or body shall continue to possess such powers and shall exercise the same, including the power to condemn real property for said purposes, under the provisions of law relating thereto notwithstanding any of the provisions contained in this act. [Amended by L. 1918, ch. 252, in effect April 17, 1918.]

§ 877 Annual estimate. 1 The board of education in each city having a population of less than one million shall prepare annually an itemized estimate for the current or ensuing fiscal year of such sum of money as it may deem necessary for the purposes stated in this section, after crediting thereto the amount anticipated in the next apportionment of school funds from the State and the estimated amount to be received from all other sources. Such itemized estimate in such cities shall be filed at such times and in such manner as city departments or officers are required to submit estimates for such departments or officers. The board of education

in each other city shall prepare annually an itemized estimate for the ensuing fiscal year and file the same on or before the first day of September. Such estimate shall be for the following purposes:

a The salary of the superintendent of schools, associate district or other superintendents, examiners, directors, supervisors, principals, teachers, lecturers, special instructors, auditors, medical inspectors, nurses, attendance officers, clerks and janitors and the salary, fees or compensation of all other employees appointed or employed by said board of education.

b The other necessary incidental and contingent expenses including ordinary repairs to buildings and the purchase of fuel and light, supplies, textbooks, school apparatus, books, furniture and fixtures and other articles and service necessary for the proper maintenance, operation and support of the schools, libraries and other educational, social or recreational affairs and interests under its management and direction. The provisions of this section in regard to the purchase of light shall not apply to a city having a population of one million or more.

c The remodeling or enlarging of buildings under its control and management, the construction of new buildings for uses authorized by this chapter and the furnishing and equipment thereof, the purchase of real property for new sites, additions to present sites, playgrounds or recreation centers and other educational or social purposes, and to meet any other indebtedness or liability incurred. under the provisions of this chapter or other statutes, or any other expenses which the board of education is authorized to incur.

2 In a city which had, according to the state census of nineteen hundred and fifteen, a population of less than fifty thousand such estimate shall be filed with the clerk of the common council and the common council shall include, except as otherwise provided herein, in the next annual tax and assessment roll of the city the amount specified in such estimate and the same shall be collected in the same manner as other city taxes are collected and shall be placed to the credit of the board of education as herein provided. In each city in which the law provides, prior to the time this article goes into effect, that such assessment shall be included in a school tax and assessment roll, separate and distinct from the annual tax and assessment roll, and at a different time, such assessment shall continue to be included in a school tax and assessment roll, to be prepared and levied at the same time each year as the law provides in respect to said cities prior to the time this article goes into effect. In case more than twenty-five thousand dollars is required to be

raised by tax for the purposes specified in paragraph c of subdivision 1 of this section, the common council, or the board of education, or either, may provide for the submission to the voters of the city, at a tax election, the proposition for the expenditure of such sum or may levy a tax to be payable in instalments, for such purposes, and may issue and sell municipal bonds as hereinafter provided. In case the submission is made by the board of education, the election shall be called and held in the manner provided by section 878. In case the submission is made by the common council, the provisions of law regulating tax elections in such cities shall apply to and govern the method of calling and holding such election. In either case the result of the election shall be ascertained and determined by a majority of the votes cast on the proposition submitted. Where the submission is made by the board of education, city bonds may be issued by such board, and where the submission is made by the common council, city bonds may be issued by such common council, in the manner and to the extent provided in section 879, subdivision 1. [Subdivision 2 amended by L. 1922, ch. 346, in effect March 29, 1922.]

2-a In the city of Lockport such estimate shall be filed with the Iclerk of the common council and shall be known as the school budget, and the common council shall include the amount specified in such budget in a school tax and assessment-roll, to be entirely separate and distinct from the annual tax and assessment-roll, and the amount provided therein shall be collected at the same time and in the same manner as other city taxes are collected, and shall be placed to the credit of the board of education as herein provided. [Added by L. 1918, ch. 484.]

2-b In a city of the third class, created or to be created by the consolidation of two cities situated, respectively, in two adjoining counties, in which, at the time of the creation of such consolidated city, a school district shall be coterminous with the boundaries of one such city, and there shall be in the other city a school district wholly within its boundaries but not coterminous therewith, such estimate shall be filed with the clerk of the common council in the month of January each year and the common council shall cause the amount thereof to be levied as a tax against the property in the city school district of such consolidated city and shall include such amount in the annual city tax and assessment roll and the same shall be collected at the same time and in the same manner as other city taxes and the amount so collected shall be placed to

the credit of the board of education as herein provided. [Added by L. 1919, ch. 299, in effect May 3, 1919.]

2-c In the city of Niagara Falls such estimate shall be filed with the clerk of the city council on or before March first and shall be known as the school budget, and the city council shall include the amount specified in such budget in a school tax and assessment roll, to be entirely separate and distinct from the annual tax and assessment roll, and the amount provided therein shall be collected as soon as possible after May first. [Added by L. 1922, ch. 539, in effect January 1, 1923.]

3 In a city of the third class in which the common council under statutes in effect prior to the time when this act takes effect, has the power to determine the amount of funds which shall be included in the estimate for the support and maintenance of public schools, and in any such city in which the mayor under such statutes has the power to consider and determine the amounts included in such estimate for the support and maintenance of public schools, such common council and mayor shall have the same power and shall perform the same duties as are required under the statutes in effect prior to the taking effect of this act, and the provisions of such statutes shall continue in full force and effect notwithstanding the provisions of this act. Nothing in this act shall be construed as conferring upon the common council of a city of the third class the power to determine the amount which shall be used for school purposes, which was not specifically conferred upon the common council of such city under the statutes in effect prior to the taking effect of this act. Where the mayor, under a statute in effect prior to the taking effect of this act, reduces or eliminates items in the estimate for the support and maintenance of public schools in the city, he must return such estimate to the board of education, stating his reasons for making such reductions or eliminations, within ten days after the filing of such estimate, and thereupon the board of education may take action on such estimate and may by a three-fourths vote of the members of the board restore the items so reduced or eliminated, and the estimate shall thereupon become effective and the amounts specified therein shall be levied and collected in the same manner as other city taxes are collected.

4 In a city of the second class in which the board of estimate and apportionment has authority, under the statutes in effect prior to the time this act goes into effect, to determine the amount of funds which shall be included for the support and maintenance of public schools in the estimate to be submitted to the common coun

cil, and in a city of the first class having a population of less than four hundred thousand, according to the federal census of 1910, such estimate shall be filed with the mayor. The mayor shall place such estimate before the board of estimate and apportionment at the same time and in the same manner as estimates from city departments or officers are placed before said board of estimate and apportionment, and such estimate shall thereafter be subject to the same consideration, action and procedure as all other estimates from city departments or officers. The said board of estimate and apportionment may increase, diminish or reject any item contained in said estimate, except for fixed charges for which the city is liable. When such estimate is adopted the board of estimate and apportionment shall file it with the common council.

5 The board of education in each other city of the second class shall file such estimate with the mayor. The common council of each city included within the provisions of this subdivision shall include the amount of such estimate in the tax and assessment roll of the city and the same shall be collected and placed to the credit of the board of education as herein provided, except that a tax for the purposes specified in paragraph c of subdivision 1 of this section shall be levied payable in instalments and bonds therefor shall be issued and sold as hereinafter provided.

6 In a city which had, according to the federal census of 1910, a population of four hundred thousand or more but less than one million such estimate shall be filed with the officer authorized to receive other department estimates and the same acted on by such officer and by the council of such city in the same manner and with the same effect as other department estimates. The council is also authorized, in its discretion, to include in such budget a sum for any of the purposes enumerated in paragraph c of subdivision 1 of this section, and any further amount for such purposes as may be authorized by a tax election held in such city pursuant to the provisions of this chapter. After the adoption of such budget the council shall cause the amount thereof to be included in the tax and assessment roll of the city and the same shall be collected in the same manner and at the same time as other taxes of the city are collected, and placed to the credit of the board of education.

7 In a city which had, according to the federal census of 1910, a population of one million or more such estimate shall be filed with the board of estimate and apportionment. If the total amount requested in such estimate shall be equivalent to or less than four and nine-tenths mills on every dollar of assessed valuation of the