§§ 226-228]      Payment of City's Obligations.  '              105

ipal assembly, the item or amount as fixed by the board of esti¬
mate and apportionment shall stand as part of the budget. After
the final estimate Is made In accordance herewith, it shall be
signed by the president of the council and the members of the
board of estimate and apportionment, and when so signed the
said several sums shall be and become appropriated to the several
purposes and departments therein named. The said estimate
shall be filed in the office of the comptroller and published in the
City Record and corporation newspapers.
L. 1883, ch. 410, § 189; L. 1888, ch. 583, tit. 3, § 18.

(a) The statutes creating a board of        (e) As to who are officers of the city

estimate and ajjpor tion ment to ascer-    and  county  government  under  this

tain the amounts to be raised by tax    section giving power to the board of

for the expenses of the city of New    estimate   and   apportionment  to ap-

York  are  constitutional.    Townsend     prove the salaries of officex-s, clerks,

V. The Mayor, 16 Hun, 363; affi'd in    employes and subordinates of all city

77 N. Y. 542.                                               departments, see Quin v. The Mayor,

(&) After the time hmited to make    44 How. Pr. 366; affi'd 53 N. Y.   627;

the   final   estimate   has expired, the    Whitraore y. The Same, 67 N. Y. 21;

board cannot convene and audit, al-    Dolan v. The Same, 6 Hun, 506; affi'd

low or apportion claims that should     67 N.  Y.  609;   Landon v. The Same,

have been included in the estimate.     39 N.   Y.  Super.   Ct.   (J.   & S.) 467;

People ex rel. McGowan v. The Board    Eeilly v. The Same,   10 N.  Y. Supp.

of Estimate, 3 N. Y. Sup. Ct. (T. & C.)    847.
151; s. c, 1 Hun, 61.

Payment of city's obligations to be provided for.

§ 227. It shall be the duty of the board of estimate and appor¬
tionment, from time to time, to provide for the payment of the
interest and principal of the bonds and other obligations of
the city, or for which the city is liable, and also to provide for the
payment to the commissioners of the sinking fund of any sums
directed by special laws to be paid to said commissioners on
account of such bonds or obligations and in anticipation of their
maturity, and to provide for the raising of the money therefor, in
accordance with such special laws and the laws under which such
bonds and obligations were issued or created.

L. 1882, ch. 410, | 190.

Duties when accumulations in sinking fund are insufficient.

§ 228. Whenever and as often as the commissioners of the sink¬
ing fund shall certify to the board of estimate and apportionment
that the accumulations in any sinking fund will not be sufificient
to meet the payment of any bonds or stocks falling due in the
next following calendar year redeemable therefrom, it shall be the
duty of the said board of estimate and apportionment, and It ir.