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Expenses of maintenance and operation...

This amount is for special items of repairs, estimated to cost as

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14,000 00

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PART II

Sums im

mediately available.

Audit.

Section 2. The several sums specified in this section, or so much thereof as shall be sufficient to accomplish, in full, the purposes designated by the appropriation, shall be immediately available for payment when this act becomes a law and shall be paid by the treasurer on the warrant of the comptroller, to the persons and for the purposes indicated in this act, which several amounts are hereby appropriated out of any moneys in the treasury not otherwise appropriated. No warrant shall be issued except in the case of salaries until the amounts claimed shall have been audited and allowed by the comptroller, who is hereby authorized to determine the same, upon vouchers prescribed as required by section twelve of the state finance law.

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Care of blind children at the International Sunshine Society,
at $1.50 per day each, prior to July 1, 1924...

FREDONIA STATE NORMAL SCHOOL

MAINTENANCE AND OPERATION

Repairs, prior to July 1, 1924.....

871 00

300 23

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COLLEGE OF AGRICULTURE - CORNELL UNIVERSITY
MAINTENANCE AND OPERATION

Fixed charges and contributions

Contribution toward the support of county junior extension work, as provided by chapter 248 of the laws of 1924....

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17,100 00

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Furniture, furnishings and household supplies, prior to July 1, 1924

MIDDLETOWN STATE HOMEOPATHIC HOSPITAL

100 00

12 50

MAINTENANCE AND OPERATION

Clothing, prior to July 1, 1924...

32 60

Furniture, furnishings and household supplies, prior to July 1, 1924

403 32

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Moneys available

for what liabilities.

Amounts appropri

ated to be paid pursuant to state finance

law.

Compensation of officer or employee, when not

§ 3. The moneys appropriated by this act, except as otherwise provided by section two, shall be available only to pay liabilities incurred within the year beginning July first, nineteen hundred and twenty-five, and ending June thirtieth, nineteen hundred and twenty-six.

§ 4. The several amounts herein appropriated shall be deemed to be only for so much thereof as shall be sufficient to accomplish in full the purposes designated by the appropriations and shall be paid by the treasurer from the respective sums as specified, pursuant to the requirements of the state finance law, and it shall be the duty of the treasurer to report annually to the legislature the detail of the several expenditures.

§ 5. The salary or compensation of any officer or employee, when not prescribed by law, for which an appropriation is made by this act, may be fixed by the department, official or officials appointing such officer or employing such employees at a less but not at a greater sum than the amount prescribed herein appropriated for the salary or compensation of such officer or employee; and when any appropriation made by this act is for compensation at a per diem rate for a stated number of days, the department, official or officials employing such employees shall have the authority to employ in the position the number of employees for whom compensation is provided in the appropriation, calculating one employee for each three hundred days, the provisions of any general or special statute to the contrary notwithstanding. No ment to be appropriation herein contained shall be available for the salary or com

by law, how determined.

Employauthorized.

Traveling expenses.

Appropriations

for salaries

and expenses to

be for one year.

pensation of any regular officer or employee whose employment or office is not herein specified unless his appointment or employment is expressly authorized; and except as otherwise herein expressly provided, the appropriations made in this act for traveling expenses of officers or employees are for actual and necessary expenses only, in the performance of official duties and to be paid upon proper proof thereof, as required by section twelve of the state finance law, and no other or further fixed allowance for expenses shall be granted or paid, anything in any other statute to the contrary notwithstanding. An appropriation by this act which is applicable to the payment of traveling or hotel expenses of an officer or employee shall not be expended for traveling or hotel expenses outside of the state unless expressly authorized or provided by this act. Any appropriations made by this act for salary, compensation or expenses shall be the salary, compensation or expenses for one year of the officer, employee, office, board, department, commission or bureau for whom the same is appropriated, notwithstanding existing provisions of any other statute fixing the annual salary, compensation or expenses of such officer or employee or the expenses of such officer. board, department, commission or bureau at a different amount, except that

this provision shall not repeal or affect any other appropriation act, passed in the year nineteen hundred and twenty-five, appropriating money to pay, during such year or the fiscal year beginning July one, nineteen hundred and twenty-five, the amount of an increase in the salary, compensation or expenses of any such officer or employee made by a law enacted in such year.

classifica.

86. The comptroller may forthwith prepare and publish definitions of Definithe classification of expense by titles employed in this act, defining the tions of purposes for which moneys appropriated under each title may be expended. tion of The comptroller shall have the power to amend such definitions from time expense. to time as in his judgment becomes necessary for the proper conduct of the fiscal affairs of the state. The definitions, as published by the comptroller, and as amended, shall govern expenditures from these appropriations and the audit of claim and accounts by the comptroller where said classifications are used in this act.

§ 7. This act shall take effect immediately.

CHAPTER 183

AN ACT to amend the tax law, in relation to providing for the collection of a tax by action.

Became a law March 20, 1925, with the approval of the Governor. Passed, three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

§ 299

Section 1. Section two hundred and ninety-nine of chapter L. 1909, sixty-two of the laws of nineteen hundred and nine, entitled "An ch. 62, act in relation to taxation, constituting chapter sixty of the consoli- amended. dated laws," is hereby amended to read as follows:

§ 299. Supplementary proceedings to collect tax; action to collect tax.1 1. If a tax exceeding ten dollars in amount levied against a person or corporation is returned by the proper collector uncollected for want of personal property out of which to collect the same, the supervisor of the town or ward, or the county treasurer or the president of the village, if it is a village tax, may, within one year thereafter, apply to the court for the institution of proceedings supplementary to execution, as upon a judgment docketed in such county, for the purpose of collecting such tax and fees, with interest thereon from the fifteenth day of February after the levy thereof. Such proceedings may be taken against a corporation, and the same proceedings may thereupon be had in all respects for the collection of such tax as for the collection of a judgment by proceedings supplementary to execution thereon against a natural person, and the same costs and disbursements may be allowed against the person or corporation examined as in such supplementary proceedings but none shall be allowed in his or its favor. The tax, if collected in such proceeding, shall be paid to the county treasurer or to the supervisor of the town, and if a village tax, to the treasurer of the village. The costs and disbursements collected shall belong to the party instituting the proceedings, and shall be applied to the payment of the expense of such proceeding. The president of a village and a 1 Words " ; action to collect tax new.

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