advice received in regard thereto, I concluded that I had no authority to direct the inspectors as to any particular method of canvass and that as sworn officers it was their duty to properly canvass the vote, and also, that an appeal from their decision upon any point would be to the courts and not to the Department. As I understood it, the purpose of the statute was that the Superintendent should supervise, but not control or direct the result of the election.

Plan of Canvass.- The duty of canvassing the vote and certifying the result devolving by law upon the inspectors, I deemed it desirable that every facility should be availed of to effectuate a speedy and correct canvass. With the approval of counsel and representatives of the contesting parties I authorized the employment by the inspectors of expert accountants of the highest repute; namely, Price, Waterhouse & Co., for the Mutual Life Insurance Co., and Touche, Niven & Co., for the New York Life Insurance Co. A system was devised for each of the companies differing in some aspects but adapted in each case, in the judgment of the inspectors, to the particular features arising from the different methods in these companies of keeping their books, records of policyholders, etc. This work has been progressing steadily and successfully in view of the magnitude and importance of the task and of the necessity of accuracy and of preserving a proper record in the event of review by the courts. All of this would satisfactorily appear by a personal examination of the work in progress.

Desirous of complying with your request as to a brief statement, I beg to conclude with the suggestion respectfully made, that a full comprehension of my administration of the Department can only be obtained by an examination of the mass of work done and results accomplished since my accession to office.

Otto Kelsey, Superintendent of Insurance, being duly sworn, deposes and says that the communication hereto attached, made and executed by him is in all respects just and true to the best of his knowledge, information and belief.

Letter of Mayor McClellan in Relation to the Removal of John F. Ahearn

CITY OF NEW YORK - OFFICE OF THE MAYOR

December 23, 1907

TO THE GOVERNOR,

Albany, N. Y.

SIR.I have the honor to transmit herewith, for your information, a statement relative to the proceedings which have been taken by the municipal authorities in the matter in the removal of John F. Ahearn as president of the borough of Manhattan and the filling of the vacancy thereby created.

On the 10th day of December, 1907, I duly received from you a notice of the removal of said John F. Ahearn from the office of president of the borough of Manhattan, together with a copy of your order in the premises. After a delay of six days, caused by the granting of a preliminary injunction,

I issued a call directed to the members of the board of aldermen representing the borough of Manhattan, pursuant to section 382 of the charter, directing them to meet on the 19th day of December, 1907, for the election of a president of the borough of Manhattan to fill the vacancy caused by the removal of said John F. Ahearn and for the unexpired term which will end December 31, 1909.

In obedience to said call, the members of the board of aldermen representing the borough of Manhattan met on the 19th day of December and upon first ballot cast a majority of their votes for John F. Ahearn for such office of president of the borough of Manhattan. When the name of John F. Ahearn was placed in nomination, I, as chairman of said meeting, pointed out that said John F. Ahearn was ineligible for said office, that his election would be illegal, and ruled that such nomination was out of order. An appeal from my ruling was taken and sustained, all of which fully appears in the minutes of said meeting, a true copy of which is hereto annexed and marked Exhibit A. I desire to call your attention to the statement made by the chair in this connection, and also prior to administering the oath of office.

On Friday, December 20th, the said John F. Ahearn presented himself at a regular meeting of the board of estimate and apportionment and demanded recognition as a member of said board. In answer to said demand, I, as chairman, ruled that the election of said John F. Ahearn to fill the vacancy in the office of president of the borough of Manhattan was contrary to the intent of the law, and that, therefore, the vacancy still existed. I, therefore, directed the clerk of the board not to call the president of the borough of Manhattan. The proceedings of the board relative to this matter appear in a copy of the minutes of the board which is hereto annexed and marked Exhibit B.

I submit this matter to you for such action as you deem necessary.

Respectfully

GEORGE MCCLELLAN

(Inc.)

Mayor

EXHIBIT “A”

No. I

Session of the members of the board of aldermen representing the borough of Manhattan.

Thursday, December 19, 1907, 1:30 o'clock p. m. The members of the board representing the borough of Manhattan met in the aldermanic chamber, City Hall. Hon. George B. McClellan, mayor, presiding.

The chair requested the city clerk to read the call for the special meeting, which is as follows:

WHEREAS, John F. Ahearn was, on or about the 9th day of December, 1907, removed from the office of president of the borough of Manhattan of the city of New York by Charles E. Hughes, Governor of the State of New York, as appears by his order or certificate filed in the office of the Secretary of State of the State of New York on the 10th day of December, 1907, whereby a vacancy exists in the said office of president of the borough of Manhattan; and

WHEREAS, The following-named persons are all members of the board of aldermen then in office representing said borough:

Andrew J. Doyle, Herman S. Fried, Thomas J. Moffit, George J. Schneider, John J. Callahan, Frank J. Dotzler, John J. Hahn, Charles Hahn, Max S. Grifenhagen, Joseph Krulish, Clarence R. Freeman, James Cowden Meyers, Michael Stapleton, George W. Olvany, Max S. Levine, Reginald S. Doull, John J. Haggerty, John J. Farrell, Patrick J. Hatton, Leonard L. Jacobson, John J. Cronin, B. W. B. Brown, Harry L. Leverett, Cornelius D. Noonan, Joseph M. Torpey, Patrick Higgins, Timothy P. Sullivan, Frank L. Dowling, James J. Smith, Frederick Richter, William R. Kenneally, Joseph Schloss, John R. Davies, Frank D. Sturges, John J. Reardon, Elias Goodman, Charles Ahner;

Now, therefore, I, George B. McClellan, mayor of the city of New York, pursuant to section 382 of the Greater New York Charter and the powers vested in me by law, do hereby call the said members of the board of aldermen in session on the 19th day of December, 1907, at 1:30 o'clock in the afternoon, in the chamber of the board of aldermen, in the City Hall of the city of New York, for an election of a president of the borough of Manhattan of the city of New York, to fill the vacancy caused by the removal of said John F. Ahearn and for the unexpired term, which will end December 31, 1909.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed my seal of office at the City Hall in the [L. S.] city of New York on this sixteenth day of December, one thousand nine hundred and seven.

(Signed)

GEORGE B. MCCLELLAN

No. 2

Mayor

The chair requested the city clerk to call the roll, which roll call resulted as follows:

Present Charles Ahner, B. W. B. Brown, John J. Callahan, John J. Cronin, John R. Davies, Frank J. Dotzler, Reginald S. Doull, Frank L. Dowling, Andrew J. Doyle, John J. Farrell, Clarence R. Freeman, Herman S. Fried, Elias Goodman, Max S. Grifenhagen, John J. Haggerty, Charles Hahn, John J. Hahn, Patrick J. Hatton, Patrick Higgins, Leonard L. Jacobson, William R. Kenneally, Joseph Krulish, Harry L. Leverett, Max S. Levine, James Cowden Meyers, Thomas J. Moffit, Cornelius D. Noonan, George W. Olvany, John J. Reardon, Frederick Richter, Joseph Schloss, George J. Schneider, James J. Smith, Michael Stapleton, Frank D. Sturges, Timothy P. Sullivan, Joseph M. Torpey.

The chair announced that a quorum was present.

Alderman Sullivan moved that City Clerk P. J. Scully be made the clerk for this session. The motion was agreed to.