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The COMPTROLLER offered the following preamble and resolution:

Whereas, The Board of Excise has requested a transfer

of the sum of four hundred and three dollars and twenty-four cents ($403.24), from an unexpended balance of the appropriation made to that Board for the year ending April 30, 1888, to pay the claim of John Polhemus for nine hundred and eighty-one dollars and six cents ($981.06);

Resolved, That the sum of four hundred and three dollars and twenty-four cents ($403.24) is hereby transferred from an unexpended balance of the appropriation entitled "Commissioners of Excise Fund-Salaries,” for 1887 and 1888, which is in excess of the amount required for the purpose, to the appropriation for the same years, entitled "Commissioners of Excise FundFor Stationery and Printing," which is insufficient for the purposes thereof.

Which were adopted by the following vote:

Affirmative-The Mayor, Comptroller, Vice-President of the Board of Aldermen, and President of

the Department of Taxes and Assessments-4.

William S. Andrews, Commissioner of Excise, appeared before the Board and made a statement in explanation of the above.

The COMPTROLLER offered the following preamble and resolution:

Whereas, In pursuance of section 3314 of the Code of Civil Procedure and of a resolution adopted by the

Common Council February 28, 1885, the Chamberlain has made a requisition upon the Comptroller for the sum of three thousand eight hundred and twentyeight dollars ($3,828) to pay Jurors' fees, as follows:

Court of General Sessions, Grand Jurors,

$646 00

November Term, 1888.-...

Court of General Sessions, Petit Jurors,
Part 1, November Term, 1888...

1,014 00

Court of General Sessions, Petit Jurors,

Part 2, November Term, 1888.--

1,114 00

Court of General Sessions, Petit Jurors,
Part 3, November Term, 1888...

1,054 00

$3,828 00

Resolved, That the sum of three thousand eight hundred and twenty-eight dollars ($3,828) be and is hereby transferred from the appropriation entitled "Interest on Revenue Bonds for 1886 and 1887," for 1887, which is in excess of the amount required for the purposes thereof, to the appropriation entitled "Juror's Fees, including expenses of Jurors in Civil and Criminal Trials, etc.," for 1888, which is insufficient for the purposes thereof.

Which were adopted by the following vote: Affirmative-The Mayor, Comptroller, Vice-President of the Board of Aldermen, and President of the Department of Taxes and Assessments-4.

The COMPTROLLER offered the following resolution:

Resolved, That the sum of seven hundred and five dollars and seventy-seven cents ($705.77) be and is hereby

transferred from the unexpended appropriation made to the Finance Department, entitled "Contingencies -Comptroller's Office," for 1887, which is in excess of the amount required for the purposes thereof, to the same appropriation for 1888, which is insufficient ' for the purposes thereof.

Which was adopted by the following vote:

Affirmative—The Mayor, Comptroller, Vice-President of the Board of Aldermen, and President of

the Department of Taxes and Assessments -4.

Elbridge T. Gerry, representing the Executive Committee on the Centennial Celebration of the Inauguration of George Washington as President of the United States, appeared before the Board and requested an appropriation therefor.

Benjamin H. Field, representing the New York Free Circulating Library, appeared before the Board and requested an increased appropriation for the said library.

The CHAIRMAN moved that the opinion of the Counsel to the Corporation relative thereto be requested, as follows:

MAYOR'S OFFICE,

NEW YORK, December 11, 1888. (

HENRY R. BEEKMAN, Esq., Counsel to the Corporation: Sir,—Under what is known as the "Free Library Act,” the Board of Estimate and Apportionment are requested to appropriate certain amounts of money to the Society of the Mechanics and Tradesmen, and the Free Circulating

Library. I understand that it is discretionary with the Board whether any appropriation shall be made, but if it be decided to make an appropriation, the question is whether it is then mandatory upon the Board to appropriate according to the rule laid down based upon the circulation of each library. Last year this basis was adopted, but during the present year the amount will be increased if the rule be adhered to. The Board, therefore, is in doubt whether to make any appropriation, or if one be made whether they may confine themselves to the amounts appropriated last year, although the application of the rule would require the appropriation of a larger amount. Your opinion on this matter is desired by the Board of Estimate and Apportionment.

(Signed)

Which was agreed to.

Yours respectfully,

ABRAM S. HEWITT,

Mayor and Chairman.

On motion, the Board proceeded to the consideration of the Final Estimate for the year 1889.

The COMPTROLLER presented the following:

Unanimously adopted by the New York Board of Trade and Transportation, November 14, 1888:

Whereas, The earning power of this city largely depends upon proper facilities for the movement of merchandise, and the pavements in the business part of the city are generally in very bad condition, entailing a loss in "wear and tear" upon owners of horses and vehicles to an amount far greater than the interest upon the cost of laying

proper pavements, to say nothing of the blockades and loss of time upon all classes of citizens from this cause;

Resolved, That the members of this Board, comprising more than one thousand firms, engaged in all the various branches of business, earnestly request the Board of Estimate and Apportionment to appropriate the maximum sum allowed by law for this purpose, in addition to last year's appropriation, so that the necessary contracts may be entered into by the City for the vigorous prosecution of this work next spring; and be it further

Resolved, That the next Legislature should authorize our municipal authorities to issue a sufficient amount of bonds to enable this work to be prosecuted in an adequate and comprehensive manner, as the investment of a very moderate amount in such improvements will give a larger return in benefits than perhaps any other.

Which were received and ordered to be printed in the minutes.

The COMPTROLLER presented the following:

CITY OF NEW YORK-DEPARTMENT OF PUBLIC PARKS, COMMISSIONERS'OFFICE, Nos. 49 AND 51 CHAMBERS STREET, November 16, 1888.

To the Board of Estimate and Apportionment:

Gentlemen,-At a meeting of the Board governing this Department, held on 14th inst., it was

“Resolved, That in accordance with the resolution adopted by the Board of Aldermen requesting this Board so to do, the Board of Estimate and Apportionment be and hereby is respectfully requested to include in the Final Estimate

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