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years specified, including the interest thereon. STATEMENT of Monthly Collections by the RECEIVER OF TAXES during the year ending December 31, 1862, on account of Taxes of and for the various

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FOLIO.

Report of the Receiver of Taxes-Continued.

CITY AND COUNTY OF NEW YORK.

DEPARTMENT OF FINANCE-BUREAU OF COLLECTION OF TAXES.

BALANCES EXHIBITED BY LEDGER OF THE RECEIVER OF TAXES.

DECEMBER 31, 1862.

TITLES OF ACCOUNTS.

DEBIT BALANCES.

CREDIT BALANCES.

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List of Officers and Clerks in the Bureau of Collection of Taxes for 1862.

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Report of the Receiver of Taxes-Continued.

STATEMENT, showing the comparative amount of the semi-monthly, monthly, and aggregate collections of the Receiver of Taxes for and during the years 1859, 1860, 1861, and 1862.

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Yearly Aggregates... $8,848,706 96 $8,367,548 24 $10,101,121 66 $9,035,306 75

BOARD OF REVISION AND CORRECTION OF ASSESSMENTS.

ROBERT T. HAWs, Comptroller, Chairman.

GREENE C. BRONSON, Counsel to the Corporation.

JOHN T. HOFFMAN, Recorder.

Richard A. Storrs, Clerk.

Prior to the year 1861, all assessments made in pursuance of law for building wells, erecting pumps, pitching, paving, regulating, and repairing streets, constructing sewers, fencing vacant lots, and all other improvements directed by Corporation ordinance, for which an assessment might be made, were required to be ratified and confirmed by the Common Council.

By an Act of the State Legislature (chap. 308), passed April 17, 1861, the following change was made:

SECTION 1. * *** *The power and authority now vested in the Common Council of said city, relative to assessment lists and the confirmation thereof, is hereby devolved upon and vested exclusively in the Comptroller, Counsel to the Corporation, and Recorder of said city, who together shall constitute a Board of Revision and Correction of all such assessment lists, and the vote of a majority of such Board shall decide all questions in regard thereto. The revision of such assessment lists shall be made without delay, so that the same shall be confirmed within thirty days from the time they shall respectively be presented for confirmation, and if not so confirmed, they shall be deemed to be confirmed at the expiration of thirty days from the time they shall be respectively so presented for confirmation. All assessment lists pending before the Common Council for confirmation, at the time of the passage of this act, shall be forthwith presented to the said Board of Revision and Correction for confirmation, as herein provided.

The officers above named held their first meeting at the Comptroller's office, May 22, 1861. The Comptroller was elected Chairman, and it was ordered that all future meetings of the Board, when not otherwise directed, should be held at the call of the Chairman. At a subsequent meeting, Richard A. Storrs was appointed Clerk to the Board.

PROCEEDINGS IN 1862.

The number and amount of assessment lists presented for confirmation, and the Lumber and amount of such lists ratified and confirmed by the Board in each month during the year 1862, were as follows:

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The amount of assessment lists transmitted to the Street Department in 1862, for collection, was $477,878 41 Of which there were confirmed in 1861....

Amount of lists confirmed in 1862, not entered and transmitted for collection till 1863

Total confirmed in 1862, as above......

1,244 80 $476,633 61 76,564 16

$553,197 77

The compensation of the members of the Board of Revision and Correction of Assessments has recently been fixed at $1,000 per annum, by the following:

WHEREAS, by an Act of the Legislature of the State of New York, entitled, "An Act relative to contracts by the Mayor, Aldermen, and Commonalty of the city of New York," passed April 17, 1861, the powers and authority then vested in the Common Council relative to Assessment Lists and the confirmation thereof was devolved upon the Comptroller, Counsel to the Corporation and Recorder, who were constituted a Board of Revision and Correction of Assessments; and WHEREAS, the important labors imposed upon said officers by said act are in no ways connected with their official duties; and WHEREAS no provision has been made by the Common Council to compensate them for their services as members of said Board; therefore be it

Resolved, That the salaries of the Board of Revision and Correction of Assessments be, and the same is hereby, fixed at the sum of one thousand dollars each per annum, to take effect from and after the day upon which they entered upon their duties.

Adopted by the Board of Councilmen, December 11, 1862.

Adopted by the Board of Aldermen, December 18, 1862.

Approved by the Mayor, December 27, 18€2.

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