204 LAWS OF NEW YORK. [VOL. I. Payment of earnings ury. and departments, except charitable institutions, reformatories, into treas houses of refuge and state industrial schools, shall pay into the treasury quarterly, all receipts and earnings other than receipts from the state treasury. Annual inventory to be filed. Form of accounts. Duty of clerk or bookkeeper. All charitable institutions, reformatories, houses of refuge and the state industrial school, receiving moneys under this act, shall file with the comptroller on or before the twentieth of October of each year, a certified inventory of all articles of maintenance on hand at the close of the preceding year, naming in such inventory the kind and amount of such articles of mainte nance. The comptroller is hereby authorized and empowered to devise a form of accounts to be observed in every state charitable institution, reformatory, houses of refuge, state industrial school, or department receiving moneys under this act, which shall be accepted and followed by such institutions and departments after thirty days' notice thereof has been submitted to them by the comptroller, and such form of accounts shall include such a uniform method of bookkeeping, filing and rendering of accounts as may insure a uniform mention of purchase of like articles, whether by weight, measure or otherwise, as the interest of the public service requires. Such form shall also include a uniform rate of allowance in reporting in such institutions and depart ments, the amount in value of all produce and other articles of maintenance raised upon lands of the state, or which may enter into the maintenance of such institutions or departments. It shall be the duty of the clerk or bookkeeper in each state charitable institution, reformatory, house of refuge, state industrial school or any state department receiving moneys under this act, to receive and examine all articles purchased by the proper officer or received for the maintenance thereof, to compare them with the bill therefor, to ascertain whether they correspond in weight, quantity and quality, and to inspect the supplies thus received; and the said clerk or bookkeeper shall also enter each bill of goods thus received in the book of the institution or department in which he is employed at the time of the receipt of the articles; and if any discrepancy is found between such bill and the articles received, he shall make a note thereof, whether it be in weight, quality or quantity, and no goods or other articles of purchase, or farm or garden production of lands of the institution, shall be received unless an entry thereof be made in the books of accounts of the institution, with the proper bill, invoice or mention, according to the form of accounts and record prescribed by the comptroller. for repairs. In accounts for repairs or new work provided for in this act Accounts the name of each workman, the number of days he is employed, and the rate and amount of wages paid to him shall be given. If contracts are made for repairs or new work, or for supplies, a Contracts. duplicate thereof, with specifications, shall be filed with the comptroller. Chap. 308. AN ACT to release to Jane G. Peters all the right, title and interest Became a law April 19, 1897, with the approval of the Governor. The People of the State of New York, represented in Senate and state re Section 1. All the estate, right, title and interest of the people Interest of of the state of New York in and to all those two certain lots, pieces leased. or parcels of land, situate, lying and being in the town of New Lots, county of Kings and state of New York, which are known and distinguished on a certain map of the Rapalye property on the Brooklyn and Jamaica Railroad and Turnpike, made by Martin G. Johnson and filed in the Kings county register's office as lots numbers two hundred and thirty-one and two hundred and thirty-two, which taken together are bounded and described as follows, namely: Commencing at a point on the westerly line of Locust street, distant eleven hundred and fifty feet northerly from the northwest corner of Locust and Second streets; running thence northerly along Locust street fifty feet; thence westerly one hundred and fifty feet; thence southerly fifty feet, and thence easterly and parallel with Second street one hundred and fifty feet to Locust street at the point or place of beginning. Being the same premises conveyed to Alexander Lockhart by deed dated the fifteenth day of May, eighteen hundred and seventy-three, and recorded in Kings county register's office in liber eleven hundred and eight of conveyances, at page one hundred and ninety on the twenty-first day of May, eighteen hundred and seventy-three, and from said Alexander Lockhart to Albert Peters by deed dated September first, eighteen hundred and seventy-four, and recorded in the Kings county register's office, in liber eleven hundred and seventy-four of conveyances, at page five hundred and seventy-four on September twelfth, eighteen hundred and seventy-four, is hereby released to Jane G. Peters of the city of Brooklyn, county of Kings and state of New York, her heirs and assigns forever. Proviso. § 2. Nothing herein contained shall be construed to impair, release or discharge any right, claim or interest of any purchaser, heir-at-law, devisee or grantee, or any creditor by judgment, mortgage or otherwise in said real estate. § 3. This act shall take effect immediately. Interest of state re leased. Proviso. Chap. 309. AN ACT to release to Hannah Kilfoy all the right, title and interest Became a law April 19, 1897, with the approval of the Governor. The People of the State of New York, represented in Senate and Section 1. All the right, title and interest of the people of the State of New York in and to all that certain lot, piece or parcel of land situate, lying and being in the ninth ward of the city of Brooklyn, being butted and bounded as follows, viz.: Beginning at a point which is on the south side of President street, being two hundred and seventy-five feet westerly from the southwest corner of New York avenue and President street; thence southerly one hundred and twenty-seven feet, nine and one-half inches; thence westerly, parallel to President street, fifty feet; thence northerly, parallel with New York avenue, and along the land of the late Maria E. Kindergan, one hundred and twenty-seven feet, nine and one-half inches, to President street, and from thence easterly along the southerly side of President street, fifty feet, to the place of beginning, are hereby granted, conveyed and released to Hannah Kilfoy, of the city of Brooklyn, county of Kings, and state of New York, and to her heirs and assigns forever. § 2. Nothing in this act shall be construed to impair or affect the right of any heir-at-law, devisee, grantee or creditor by mortgage, judgment or otherwise. §3. This act shall take effect immediately. Chap. 312. AN ACT to amend chapter one hundred and twelve of the laws of eighteen hundred and ninety-six, entitled "An act in relation to the traffic in liquors, and for the taxation and regulation of the same, and to provide for local option, constituting chapter twentynine of the general laws.” Became a law April 20, 1897, 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: Section 1. Section two, of chapter one hundred and twelve, of the laws of eighteen hundred and ninety-six, entitled "An act in relation to the traffic in liquors, and for the taxation and regulation of the same, and to provide for local option, constituting chapter twenty-nine of the general laws," is hereby amended so as to read as follows: § 2. Definitions. The term "liquors," as used in this act, includes and means all distilled or rectified spirits, wine, fermented and malt liquors. The term " association" includes any combination of two or more persons, not incorporated nor constituting a copartnership. "Trafficking in liquors," within the meaning of this act, is: 1. A sale of less than five wine gallons of liquor; or, 2. A sale of five wine gallons or more of liquor, in which less than five gallons of any one kind and quality is included; or, 3. A sale of five wine gallons or more of liquor, any portion of which is intended or permitted to be drunk on the premises where sold; or, 4. A sale of five wine gallons or more of liquor, when the liquor so sold is delivered, or agreed to be delivered, in a less quantity than five wine gallons at one time; or, 5. The distribution of liquor by, between or on behalf of members of a corporation, association or copartnership, to a member thereof or to others, in quantities less than five wine gallons. 2. Section six of the said chapter is hereby amended so as to read as follows: - § 6. State commissioner of excise. Within ten days after the passage of this act the governor, by and with the advice and consent of the senate, shall appoint a state commissioner of excise who shall hold his office for the term of five years, and until his successor is appointed and has qualified. A commissioner shall in like manner be appointed upon the expiration of the term. If a vacancy occurs in the office of commissioner it shall be filled in like manner for the residue of the term. The commissioner shall execute and file with the comptroller of the state a bond to the people of the state in the sum of twenty thousand dollars, with sureties to be approved by the comptroller, conditioned for the faithful performance of his duties, and for the due accounting for all moneys received by him as such commissioner. The commissioner shall receive an annual salary of five thousand dollars and the further sum of eighteen hundred dollars in lieu and in full of his expenses, which salary and expenses shall be payable in equal monthly installments. The state commissioner shall make an annual report to the legislature on or before the second Monday in each year, which shall contain such statements, facts and explanations as will disclose the actual workings of the liquor tax law in its bearings upon the welfare of the state, including all receipts and revenues collected under the law, and all expenses and disbursements incurred, and also such suggestions as to the general policy of the state and such amendments of this law as the commissioner shall deem appropriate. The state commissioner shall also cause the accounts and vouchers of all excise moneys collected and paid over to the state and to the several localities by each county treasurer and special deputy commissioner in the state, and the records of all transactions by them under the liquor tax law to be carefully examined, and the result of such examination certified to the state comptroller at least once in every year between the first day of May and the first day of October; and in addition to such annual examination, said commissioner may, whenever in his discretion he shall deem it necessary, examine said accounts, vouchers and records. 3. Section eight of said chapter is hereby amended so as to read as follows: § 8. Deputy commissioner; secretary; clerks.-The state commissioner of excise shall appoint a deputy commissioner who shall receive an annual salary of four thousand dollars and the further sum of fifteen hundred dollars in lieu and in full of his necessary expenses, which salary and expenses shall be payable in equal monthly installments. During the absence or inability to act of the state commissioner, the deputy commissioner shall have and exercise all the powers conferred by this chapter upon the state commissioner. The deputy commissioner shall give a bond to the people of the state in the sum of twenty thousand dollars and with such sureties as shall be approved by the commissioner. The commissioner shall appoint a secretary, who shall receive an annual salary of two thousand dollars, payable in equal monthly installments, and a financial clerk, who shall receive an annual salary of eighteen hundred dollars payable in equal monthly installments. Such clerk, under the direction of the commissioner, shall have charge of the disbursement of the moneys appropriated for the |