Counsel to the Corporation. The heads of departments shall have power to appoint and remove the chiefs of bureaux and clerks in their respective departments; except that the Chamberlain shall be appointed by the Mayor, with the consent of the Board of Aldermen, and may be removed in the same manner with heads of departments. The chiefs of bureaux and clerks of departments and bureaux shall hold office during the same term enjoyed by the heads of departments, unless sooner removed. The Chief Engineer of the Fire Department shall be elected in the same manner as is now, or may hereafter be, prescribed by law. The number of clerks to the departments shall be as fixed by the Common Council, who shall also fix the terms of all offices created by them under authority of law.

§ 22. There shall be an executive department, which shall be denominated the "Department of Finance," which shall have control of all the fiscal concerns of the Corporation, and shall prescribe the form of keeping and rendering all city accounts; and all accounts, rendered to or kept in the other departments of the City Government, shall be subject to the inspection and revision of the officers of this department. It shall settle and adjust all claims in favor of or against the Corporation, and all accounts in which the Corporation is concerned, either as debtor or creditor. The chief officer of this department shall be called the "Comptroller of the city of New York." There shall be a bureau in this department for the collection of the revenue accruing from rents and interest of bonds and mortgages, and for the collection of all revenues arising from the use or sale of property belonging to or managed by the city; and for the performance of such other duties as may be directed by the Common Council; the chief officer of which shall be called the "Collector of the City Revenue." There shall also be a bureau in this department for the collection of taxes; the chief officer thereof shall be called the "Receiver of Taxes," who shall have all the powers and perform all the duties now prescribed by law for the Receiver of Taxes, and the office of Receiver of Taxes, as heretofore constituted, and the provisions of law relat ing to him, are hereby modified so as to conform to the provisions of this act. There shall also be a bureau in this department for the collection of arrears of taxes, arrears of assessments, and arrears of water rents, the chief officer of which shall be called the "Clerk of Arrears." There shall also be a bureau in this department for the reception of all moneys paid into the treasury of the city, and for the payment of moneys on the warrant drawn by the Comptroller and countersigned by the Mayor and Clerk of the Common Council; and the chief officer thereof shall be called the "Chamberlain of the city of New York." The Chamberlain shall keep books, showing the amounts paid on account of the several appropriations; and no warrants shall be paid on account of any appropriations after the amount authorized to be raised by tax for that specific purpose shall have been expended. There shall

be another bureau in the Department of Finance, to be called the "Auditing Bureau," and the chief officer thereof shall be the "Auditor of Accounts." It shall revise, audit, and settle all accounts in which the city is concerned as debtor or creditor; it shall keep an account of each claim for or against the Corporation, and of the sums allowed upon each, and certify the same, with the reasons for the allowance, to the Comptroller. The Comptroller shall report to the Common Council, once in ninety days, the name of every person in whose favor an account has been audited, with the decision of the Auditor upon the same, together with the final action of the Comptroller thereon. All moneys drawn from the city treasury shall be upon vouchers for the expenditure thereof, examined and allowed by the Auditor, and approved by the Comptroller, and filed in his office.

§ 23. There shall be an executive department, which shall be denom. inated the "Street Department," which shall have cognizance of opening, altering, regulating, grading, flagging, curbing, guttering, and lighting streets, roads, places, and avenues; of building, repairing, and lighting wharves and piers, the construction and repairing of public roads, the care of public buildings and places, and the filling up of sunken lots, under the ordinances of the Common Council. The chief officer thereof shall be called "Street Commissioner." There shall be a bureau in this department, the chief officer of which shall be called the "Superintend. ent of Wharves." There shall also be a bureau in this department, to be denominated the "Bureau of Repairs and Supplies," which shall have cognizance of all repairs and supplies to public buildings, lands and places, and of all other necessary repairs and supplies, not provided for in other departments; the chief officer thereof shall be a practical builder, and he shall be called the "Superintendent of Repairs and Supplies." There shall also be a bureau in this department, to be denominated the "Bureau of Lamps and Gas," the chief officer of which shall be called "Superintendent of Lamps and Gas." The Chief Engineer of the Fire Department shall have a bureau under the Street Department, and shall have charge of repairing fire engines and fire apparatus. There shall be a bureau in this department, the chief officer of which shall be called the "Superintendent of Roads." There shall be a bureau in this department for the collection of assessments, and the chief officer thereof shall be called the "Collector of Assessments." There shall be a bureau in this department for grading, flagging, curbing, and guttering streets, the chief officer of which shall be called the "Superintendent of Street Improvements."

§ 24. There shall continue to be an executive department, under the denomination of the "Croton Aqueduct Board," which shall have charge of the Croton Aqueduct, and all structures and property connected with the supply and distribution of Croton water in the city of New York, and the underground drainage of the same, and the public sewers of said

city, and permits for street vaults, and of paving, repaving, and repairing streets, and digging and constructing wells; and the collection of the revenues arising from the sale of the Croton water, with such other powers and duties as are, or may be, prescribed by law. The chief officers thereof shall be called the "President, Engineer, and Assistant Commissioner," who, together, shall form the Croton Aqueduct Board, and hold their offices for five years. There shall be a bureau in this department for the collection of the revenues derived from the sale of the water, and the chief officer thereof shall be called the Water Registrar," There shall also be a bureau in this department for the laying of water pipes, and the construction and repairs of sewers, wells, and hydrants; paving, repaving, and repairing streets; the chief officer of which shall be called the Water Purveyor."

§ 25. There shall continue to be an executive department known as the "Almshouse Department," which shall have cognizance of all matters relating to the Almshouse and prisons of said city; the chief officers thereof shall be called the "Governors of the Almshouse;" they shall take and hold their offices as provided by the act entitled "An act to provide for the Government of the Almshouse and Penitentiary in the city and county of New York ;" and be charged with the duties, powers, and responsibilities prescribed by that act. All ordinary appropriations intended for the support of the government of the Almshouse Department, proposed by the Governors of the Almshouse, shall, before the same are finally made, be submitted by the Governors to a Board consisting of the President of the Board of Aldermen, and the President of the Board of Councilmen, Mayor, and Comptroller. If said Board approve of the appropriations, it shall immediately report the same to the Supervisors of the county of New York; if it shall disapprove of the same, it shall return them, with objections, to the Governors of the Almshouse, for their reconsideration; and in case the said Governors shall, upon a reconsideration, adhere, by a vote of two-thirds of all the Governors then in office, to the original appropriations, they shall return them to the said Board, whose duty it shall be to report to the Supervisors. The Board of Education shall also submit, in like manner, all appropriations required by it, and said appropriations shall be subject to all the provisions of this section, so far as the same may be applicable.

§ 26. There shall be an executive department known as the "Law Department," which shall have the charge of and conduct all the law business of the Corporation, and of the departments thereof, and all other law business in which the city shall be interested, when so ordered by the Corporation, and shall have the charge of and conduct the legal proceedings necessary in opening, widening, or altering streets, and draw the leases, deeds, and other papers connected with the Finance Department; and the chief officer thereof shall be called the "Counsel to the Corporation." There shall be a bureau in this department, the chief

officer of which shall be denominated the "Corporation Attorney." There shall be also a bureau in this department, the chief officer of which shall be called the "Public Administrator."

§ 27: There shall be an executive department known as the "City Inspector's Department," the chief officer of which shall be the "City Inspector," and shall have cognizance of all matters affecting the public health, pursuant to the ordinances of the Common Council, and the lawful requirements of the Commissioners of Health and of the Board of Health. There shall be a bureau in the City Inspector's Department to be called the "Bureau of Sanitary Inspection and Street Cleaning," under the control of an officer named the "Superintendent of Sanitary Inspection," and who shall render such services es by ordinance may attach to said bureau in cleaning the streets, and in the abatement and removal of nuisances detrimental to the public health in said city. There shall also be a bureau in this department to be known as the "Bureau of Records and Statistics," and which shall be under the direction of the Registrar of Records, and in which bureau shall be kept all records which may by law or ordinance be required to be kept in said department. The Coroners in and for the city and county of New York shall make return to the City Inspector of all inquisitions taken by them in the said city and county (excepting those charging homicide or felonious assault, which shall be filed with the Clerk of the Court of General Sessions). There shall also be a bureau in this department for the inspection, regulation, and management of the public markets, the chief officer of which shall be denominated "Superintendent of Markets." And it shall be the duty of the Croton Aqueduct Department, at all times, to permit the City Inspector to order the hydrants to be used for cleaning the streets, provided that such use shall not endanger the general supply of the Croton water, and shall be used under such regulations as the Croton Aqueduct Board may prescribe. The City Inspector shall, after the passage of this act, appoint such number of Inspectors and Sealers of Weights and Measures as now or hereafter may exist, and who shall succeed to all the powers, and perform the duties, and receive compensation as now by law prescribed, and shall hold office upon the same terms as chiefs of bureaux.

§ 28. It shall be lawful for the Common Council of said city to establish such other bureaux as they may deem the public interest may require, and to assign to them, and to the departments and bureaux herein created, such duties as they may direct, not inconsistent with this act, and the duties thereof shall be performed in accordance with the charter and laws and ordinances of the city; but no expense shall be incurred by any of the departments, or officers thereof, whether the object of expenditure shall have been ordered by the Common Council or not, unless an appropriation shall have been previously made covering such expense. And no member of the Common Council, head of department, chief of

bureau, deputy thereof, or clerk therein, or other officer of the Corporation, shall be directly or indirectly interested in any contract, work, or business, or the sale of any article, the expense, price, or consideration of which is paid from the city treasury, or by any assessment levied by any act or ordinance of the Common Council; nor in the purchase of any real estate, or other property belonging to the Corporation, or which shall be sold for taxes or assessments, or by virtue of legal process at the suit of the said Corporation.

§ 29. The Mayor, or either Board of the Common Council, may at any time require the opinion, in writing, of the head of any department upon any subject relating to his department, or any information possessed by him in relation thereto. And every head of department shall report in writing to the Common Council, quarterly, the state of his department, with such suggestion in relation to the improvement thereof, and to the public business connected therewith, as he may deem advisable.

§ 30. It shall be the duty of the Common Council to provide for the accountability of all officers and other persons to whom the receipt or expenditure of the funds of the city shall be intrusted, by requiring from them sufficient security for the performance of their duties or trust, which security shall be annually renewed; but the security first taken shall remain in force until new security shall be given.

§ 31. Annual and occasional appropriations shall be made by proper ordinances of the Common Council for every branch and object of city expenditure; and no money shall be drawn from the city treasury except the same shall have been previously appropriated to the purpose for which it is drawn.

§ 32. Until the Common Council shall otherwise direct, the existing ordinances shall apply to the departments herein mentioned, so far as the same are applicable thereto and not inconsistent with this act.

§ 33. The Common Council shall not have authority 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 loan shall be made, unless authorized by a special act of the Legislature.

§ 34. It shall be the duty of the Comptroller to publish, two months before the annual election of charter officers in each year, for the general information of the citizens of New York, a full and detailed statement of the receipts and expenditures of the Corporation during the year ending on the the* first day of the month in which such publication is made; and in every such statement, the different sources of city revenue, and the amount received from each; the several appropriations made by the Common Council; the objects for which the same were made, and the amount of moneys expended under each; the moneys borrowed on the credit of the Corporation; the authority under which each loan was made, and *So in the original.