for tbe reason that tbe officers had no power to audit or allow tbe same. Tbe case of Baine v. The City of Rochester (85 N. Y., 523) we do not regard in point, for tbe reason that tbe claim in that action arose out of contract, and yet tbe court, in construing tbe section of tbe Code in question, distinctly held that it was no answer to tbe requirements of tbe section that the fiscal officer was not authorized to adjust and pay tbe claim on presentation. We are consequently of tbe opinion that tbe presenting of tbe claim to tbe chief fiscal officer of tbe defendant's corporation for payment, before tbe commencement of tbe action, was a condition precedent to tbe right to be awarded costs, and that tbe word costs covers tbe disbursements.
Tbe order should bo affirmed, with ten dollars costs and disbursements.
SMrm, P. J., BARKER and Bradley, JJ., concurred. Order affirmed, with ten dollars costs and disbursements.