The New York herald., 1874-07-21
THE PUBLIC PARKS.
The Action Of the Board Of AppOrtiOn-
ment on the Appropriations.
Messrs. Vance and WheeIer's
Statement.
An Opinion by the Assistant Cor
pcration Counsel.

Mr.. II. G. Stebbins, President or the Department
OF Parks, having addressed several letters TO the
Board OF Estimate and Apportionment in refer
ence to the action of the said Board in providing
that the salaries of certain officers and employees
Of the Park Department be paid from appropria-
tion from taxations Mr.. Samuel II. B. Vance, Presi-
dent OF the Board OF Aldermen, and Mr.. John
Wheeler, Tax Commissioner, yesterday submitted
the following statement explaining their action to
Mr.. Stebbins:-
NEW YORK, July 20, 1874.
HENRY @ g; sTEBBrNs, Esq, President Department
SIR-it is not our intention TO enter into any
controversy with you as TO the action OF the
Board OF Estimate and AppOrtiOnment in revising
the estimate OF the Department OF Public Parks
Tor the year 1874, and were 1t not Tor The matters
which have been specially brought to our notice
reference TO this appropriation we would not even
refer to the subject iurther than Is contained IN
the oiicial action of the Board.
The matters referred to, however, have Induced
us to transmit to You the following statement OF
facts, which, in our Judgment mperatvely de-
manded the action adopted upon our motion by
The Board of Estimate and Apportionment is re-
quired by lawsecuon l12 chapter 1886, Laws OF 1873
and the lst day OF November, annually, to make
provisional estimate OF the amounts required to
mess OF the. city and county OF New YORK in each
department and branch thereof Tor the next en-
suing fiscal year; and to enable the Board to make
this provisional estimate, and at least thirty days
before the same IS required, the heads OF depart
ments are directed 10 send to the Board an esti-
mate, in writing, OF the amount OF expenditures,
specifying IN detail the objects thereof required
IN their respective departments, including state
ment OF each OF the salaries OF their officers,
clerks, employees and subOrdnates
This provisional estimate after being passed
upon by the Board OF Aldermen and finally fixed
and determined by the Board OF Estimate and D.
pOrtlonment, STANDS as the amounts lawfully ap-
propriated lor eacn department and object OF the
governments, and the Board OF Supervisors Is re-
quined annually to raise by tax the aggregate
amount so appropriated.
From these provisions of law 1t Is clear, first
that IN providing therein directed for the an
nual expenditures OF the government OF the city
the Board OF Estimate and AppOrtionment can
only make appropriations for expenditures to be
paid out OF annual taXatlOn; and, second, that
part o the expenditures so to be provided for and
paid from taxation are the salaries OF the officers
clerks and ordinary employees or subordlnates or
the several departments.
In revising the estimate for the year 1874 pur-
suant to the provisions OF chapters 3O3 and sos Of
the Laws or 1874 u resolution was adopted by the
Board OF Estimate and AppOrtiOnmenL pursuant
to which the revised estimate as prepared by the
departments were submitted to IN printed
1ornl, and III examining these We for the first time
ascertalned that there was an apparent under
standing between your department and the
COmptrOler the latter paid the salaries Of the offi
GERS, clerks and employees OF the department, not
as the law required wholly out OF the approprla-
tiOn made from taxation. but partly from the pro-
ceeds OF bonds OF the city and partly from the
appropriation from taxation. Thus the salaries OF
the Commissioners office you stated IN your est-
mot fA n I'm