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I am unable to find anything in the general scheme of the Mortgage Tax Law or in the language employed in section 262 to indicate a contrary intent.

I am of the opinion that where as here the office of recording officer is salaried, it is his duty to present to the State Board of Tax Commissioners a claim for the necessary expenses for the purposes of the Mortgage Tax Law, to deduct the amount allowed by the board and turn the same over to the county treasurer as required by the salary act.

For such actual disbursements as he necessarily incurs in connection with the enforcement of the provisions of the law, he may secure reimbursement from the county in the manner provided by section 12 of the Salary Act. Inasmuch as the Salary Act provides full compensation for the recording officer and his necessary deputies, clerks and assistants, he would seem to be entitled under the law to nothing more.

Dated December 28, 1911.

THOMAS CARMODY,
Attorney-General.

TO BERT T. BAKER, Esq., Clerk Board of Supervisors, Ithaca

N. Y.
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agricultural society may release its real estate without leave of
court

432

State veterinary college, furnishing serum to Department of Agricul-
ture.

484

use name "deliket" on label

619

employees in department may carry concealed weapons.
seclusion of dogs

631

654

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liability of county for payment for services rendered town superin-
tendent.

429

liability of village for payment where health officer defends suit.... 556

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charter of State bank which has expired by limitation may not be
renewed ..

13

requirements of section 198 respecting reserve.

44

building-loan associations without power to provide fines for non-
payment of premiums ..

118

subdivision 5, section 146, construed; the 7 per cent. includes per-
sonal as well as real property.....

133

remedy afforded by section 304 for opening safe deposit boxes may
be varied by contract...

153

municipal bonds held by savings banks should not be allowed to
remain. over due

196

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highway bridges to be reconstructed at expense of State..
lease of Hydraulic Race Company of Lockport, validity of..
no provision exists for "temporary appropriations".
buildings on appropriated lands, ownership of...

122

200

257

367

navigation of canals, opening and closing; Superintendent invested
with discretion

421

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Board of Supervisors. (See Supervisors.)

designation of newspaper under section 20, County Law, may be

made at any time

32

designation of newspaper, not revocable.

32

may not contract with city library for use of library.

110

may audit only legal claims.....

347

power to establish a county almshouse.

418

has power to contract with State Charities Aid Association to assist
superintendent of poor

531

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