Release

from liens

and charges.

dedicated and used by such corporation exclusively as a place of
public worship, or the real estate owned by an association of
honorably discharged soldiers, sailors or marines, devoted exclu-
sively to patriotic and charitable purposes, are hereby exempted
from the payment of any sum of money whatever to said city,
for the use of water taken by same from said city, and water
shall be supplied to the same by said city, in sufficient quantity
for all purposes for which it is now used by said corporations,
societies and institutions, or which may be necessary to be used
by the same, free of all charge whatsoever, and the real estate
necessarily used for any hospital, dispensary, institution for med-
ical research, orphan asylum, home for the aged, free school or
free circulating library, veteran firemen's association, house or
home for reformation, protection or shelter of females, day nurs-
eries or corporations or societies for the care and instruction of
poor babies and needy children, or industrial homes, or social
settlements maintained or conducted by any incorporated or
unincorporated social settlement, church or religious society, or
occupied for such public bath, owned or leased for a term of not
less than three years, or held under any renewal or extension of
such lease by any such corporation, societies and institutions
aforesaid, or the real estate owned by any religious corporation
located in the city of New York, as now constituted, actually
dedicated and used by such corporation exclusively as a place of
public worship, is hereby released, discharged and exempted from
all lien and charge for water heretofore used or which may here-
after be used by any such institutions, society or corporation.
§ 2. This act shall take effect immediately.

"Words "or the real estate owned by an association of honorably discharged soldiers, sailors or marines, devoted exclusively to patriotic and charitable purposes,” new.

Chap. 608.

AN ACT to amend chapter four of the laws of eighteen hundred and ninety-one, entitled "An act to provide for rapid transit railways in cities of over one million inhabitants," with reference to payments for work done and the method of enforcement thereof.

Became a law May 6, 1921, 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:

ch. 4.

L. 1894,

and

L. 1904,

chs.

Section 1. Subdivision one of section thirty-seven of chapter L. 1891, four of the laws of eighteen hundred and ninety-one, entitled 37, subd. 1, as "An act to provide for rapid transit railways in cities of over one added by million inhabitants," as added by chapter seven hundred and ch. 752, fifty-two of the laws of eighteen hundred and ninety-four, and amended amended by chapter five hundred and nineteen of the laws of ch. 519, eighteen hundred and ninety-five, chapter five hundred and sixty- ch. 562, two of the laws of nineteen hundred and four, chapter four hun- 1906, dred and seventy-two of the laws of nineteen hundred and six, 121907, chapter six hundred and seven of the laws of nineteen hundred ch. 534, and six, chapter five hundred and thirty-four of the laws of nine- ch teen hundred and seven, chapter four hundred and seventy-two 1911 of the laws of nineteen hundred and eight, chapter four hundred ch L. 1913, and ninety-eight of the laws of nineteen hundred and nine, chap- ch. 540, ter eight hundred and eighty-eight of the laws of nineteen hun-1915, ch. 544, dred and eleven, chapter five hundred and forty of the laws of amended. nineteen hundred and thirteen and chapter five hundred and fortyfour of the laws of nineteen hundred and fifteen, is hereby amended to read as follows:

L. 1908,

L. 1909,

L.

and

888,

of

bonds by

1. For the purpose of providing the necessary means for such Issue construction, or equipment, or both, as the case may be, or acquir- city. ing by purchase, at the public expense, of any such road or roads, or of galleries, ways, subways and tunnels for subsurface structures, and the necessary means to pay for lands, property, rights, terms, privileges and easements, whether of owners, abutting owners or others, which shall be acquired by the city for the purposes of the construction or the operation of such road or roads as hereinafter provided, and the necessary means to pay

awards made as hereinafter provided for damages for change of grade on any street and to pay the expenses of proceedings to determine such damages, and of meeting the interest on the bonds in this section hereinafter provided for accruing thereon prior to the completion and readiness for operation of the portion of such road or roads, and the said galleries, ways, subways and tunnels for subsurface structures, for the purchase, construction, or equipment of which such bonds shall have been respectively issued, the board of estimate and apportionment, or other local authority in said city, in which such road or roads are to be constructed, having power to make appropriations of moneys to be raised by taxation therein, from time to time, and as the same shall be necessary, and upon the requisition of said public service commission, shall direct the comptroller or other chief financial officer of said city, and it shall thereupon become his duty, to issue the bonds of said city at such a rate of interest as the board of commissioners of the sinking fund of said city, if there be such a board, or if there be no such board, then as other local authority directing the issue of such bonds, may prescribe. Said bonds shall provide for the payment of the principal and interest in gold coin of the United States of America. They shall not be sold for less than the par value thereof, and the proceeds of the same shall be paid out and expended for the purposes for which the same are issued, upon vouchers certified by said public service commission. 'In case any person, firm or corporation shall claim to be entitled to any moneys on account of a contract to liability entered into under the terms of this act, for the construction of Tality on any part of a municipal railroad and the said commission shall

Sale;

expenditure

of

proceeds.

Voucher

not condition

precedent

of munici

contract.

fail, neglect or refuse to certify a proper or sufficient voucher for the payment of the moneys so claimed, a proper or sufficient voucher shall not be a condition precedent to the liability of the municipality, but an action may be brought directly against said municipality for the recovery of such moneys as such person, firm or corporation may be entitled to. 'Nothing herein contained shall be construed as affecting the powers of the commission or its engineers, as set forth in this act or as they may be prescribed in any contract entered into hereunder, or to change or alter in any respect the existing rules of law as to the force or effect of any certificate which shall have been or may hereafter be made. under any contract. This section as amended shall be deemed to

Following sentence new.

free

ation.

fund.

tion of

tax

apply also to any such actions heretofore instituted. Said bonds Bonds shall be free from all taxation for city and county purposes, and from shall be payable at maturity out of a sinking fund to be estab- sinking lished and created out of the annual rentals or revenues of said road, including galleries, ways, subways, or tunnels for subsur face structures, as hereinbefore provided. But this provision that the said bonds shall be payable out of such sinking fund shall not diminish or affect the obligation of said city as a debtor upon said bonds, or any other right or remedy of any holder or owner of any such bonds, to collect the principal or interest thereof. In case the commission shall request the board of estimate and apportionment or other analogous local authority of such city to Restora have any part of the work of restoration of street or park surfaces street or or property incidental to the construction of any such road or faces or roads performed by or under the direction of any head of depart- appropri ment or other official or board of said city or any subdivision of said city, the said board of estimate and apportionment or other analogous local authority of such city may set apart out of any appropriation theretofore made under the foregoing provisions of this section such amount as the commission may specify and shall make such amount available for the use of such head of department or other official or board for the purposes of such restoration of street or park surfaces or property. § 2. This act shall take effect immediately.

park sur

property;

ation.

Chap. 609.

AN ACT to amend the Greater New York charter, in relation to the cancellation of taxes upon property of the city of New York.

Accepted by the City.

Became a law May 6, 1921, 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:

L. 1901, ch. 466, § 221a,

Section 1. Section two hundred and twenty-one-a, as added added by to the Greater New York charter by chapter three hundred and

L. 1909, ch. 388, amended.

as

Cancella

tion of lien of taxes,

etc., on property of religious,

benevo

lent, etc.,

corporations

and on property title of

which is

in city.

eighty-eight of the laws of nineteen hundred and nine,1 is hereby amended so as to read as follows:

§ 221-a. The commissioners of the sinking fund of the city of New York, upon the written certificate of the comptroller of said city approving the same, with whom such application for relief under this section shall be filed, may in their discretion and upon such terms as they may deem proper, by a unanimous vote cancel and annul all taxes, assessments and Croton water rents and sales to said city of any or all of the same which now are or may hereafter become a lien against any real estate owned by any corporation, entitled to exemption of such real estate owned by it from local taxation under article one, section four, subdivision seven of the tax law, which was the actual owner of such real estate and entitled to such exemption, during the time when the taxes, assessments or Croton water rents from which it asks relief accrued and became liens thereupon. Upon the written certificate or recommendation of the comptroller the commissioners of the sinking fund may cancel the taxes upon any property title to which was in the city of New York upon the date that the taxable status of such property was fixed in relation to such taxes, or where between such date and the time that such taxes became a lien upon such property, title thereto was acquired by the city of New York. The comptroller of the city of New York shall mark the city's books and rolls of taxes, assessments and Croton water rents in accordance with the determination of the said commissioners of the sinking fund in every case in which action shall be taken under the provisions of this act.

2. This act shall take effect immediately.

And amended by L. 1914, ch. 223.

Following sentence new.