a recount shall be demanded at said meeting of said city council, in which case, said city council shall order a recount of the ballots in any election district where a recount is demanded; and said recount shall be held on the day following said meeting of said city council before said city council sitting as a committee of the whole. The said committee of the whole, upon completion of said recount, shall certify the result of the same to said city council at its next regular meeting and said council shall at said meeting, or in case of proceedings in a court of competent jurisdiction at such time as shall be fixed by order of said court, confirm the result of said election, as aforesaid.

(7) Organizations of electors of said city in favor of or opposed to any questions submitted to a referendum, as herein provided, may be represented at each polling place in said city, during the time of holding thereat and during the time of counting the ballots, by two watchers to be appointed by the mayor from lists submitted by such organization, and such watchers shall have all the powers and duties of watchers at regular elections provided. by statute, but shall in no manner interfere with the conduct of general elections when the same shall be held at the same time and place as such special election. In case of a recount, as herein provided, proponents or opponents of any questions shall be entitled to five watchers to be appointed by the mayor as aforesaid from a list submitted by said proponents or opponents of the question or questions.

(8) Special elections herein provided for, shall be held not less than ten days nor more than thirty days after the adoption of a resolution by said city council providing, for the same, and the city council shall cause to be published in the official paper at least once before such election a notice setting forth the question to be voted upon and the time and place of holding such election in each election district in said city.

(9) In case said special election is held at the same time as the general election at which voting machines are used, unless otherwise directed by said city council the question submitted shall be placed upon the voting machines in the respective election districts of said city, and in that case ballot clerks herein before provided for shall not act. The city clerk shall prepare an abstract of such question to be submitted concisely stating the purpose and effect thereof and forthwith transmit it in the form in which it is to be submitted to the election officer charged with the duty of publishing notices of election. The placing of such question upon such voting machines shall be governed by the statutes relating to the placing thereon of question submitted by act of the state legislature. Returns of the result of such election as to said submitted question shall be made to the city clerk as hereinbefore provided.

(10) All questions submitted as herein provided at any election shall be consecutively numbered.

(11) The expense of such election shall be defrayed by said city from funds provided by said city council for that purpose. Any

details or questions relating to conducting such election, not herein specifically provided for or not sufficiently governed by the statute of said state, shall be provided for and determined from time to time by special resolution of said city council.

§ 2. This local law shall take effect immediately.

LOCAL LAW No. 9

A local law relating to the advisory board of zoning commissioners of the city of Niagara Falls, New York.

Became a law June 21, 1926, with the approval of the Council. Passed by the local legislative body of the city of Niagara Falls.

Be it enacted by the city council of the city of Niagara Falls, New York, as follows:

Section 1. Sections three hundred and thirty-two and three hundred and thirty-seven of chapter five hundred and thirty of the laws of the state of New York of nineteen hundred and sixteen entitled "An act to provide a charter for the city of Niagara Falls" as amended by chapter six hundred and thirty-three of the laws of said state of nineteen hundred and twenty entitled "An act to amend the Niagara Falls charter in relation to the establishment of an advisory board of zoning commissioners and to the powers and duties thereof" is hereby superseded and enacted as local law, amended to read as follows:

§ 332. Advisory board of zoning commissioners; powers and duties. Five members of an advisory board of zoning commissioners appointed as herein before provided in addition to the city manager, who shall be ex-officio a member of said board, shall constitute the advisory board of zoning commissioners. It shall be their duty to consider, study, investigate and pass upon all matters appertaining to the division of the city of Niagara Falls into districts for the purpose of regulating and restricting the location of trades and industries and the location of buildings designed for specified uses and the regulating and determining the area of yards, courts and other open spaces and report its recommendations to the city council. All petitions to the city council requesting an amendment or repeal of the regulations subscribed for such district or part thereof shall be referred to the zoning commission for recommendation thereon. Whenever the resident owners of fifty per centum or more of the street frontage in any district or part thereof shall present to the city council a petition signed and acknowledged requesting an amendment, change or repeal of the regulations prescribed for such district or part thereof, it shall be referred to the zoning commission and it shall be the duty of said commission to make its recommendation to the council within thirty days after receipt by it of said petition and the council shall act upon such petition and recommendation within thirty days after

receiving the report or recommendation of the zoning commission. A proposed amendment to an ordinance which is contrary to the recommendation of the zoning commission shall not be adopted except by unanimous vote of the council. If a protest against such proposed amendment, supplement or change be presented to the council duly signed and acknowledged by the resident owners of twenty per centum or more of the frontage proposed to be altered or by the owners of twenty per centum or more of the property immediately in the rear thereof or by the owners of twenty per centum or more of the frontage directly opposite the frontage proposed to be altered, such proposed amendment shall not be adopted except by a majority vote of the council.

§ 337. Report of decision to council. The commission shall report its decision to the city council and it shall thereupon become binding an deffective unless the council reverse or modify such decision by unanimous vote within two weeks from the date of the filing of said decision.

§ 2. This local law shall take effect immediately and become operative only when approved by the electors of said city of Niagara Falls, New York, at the next general election in said city to be held November next pursuant to statute.

LOCAL LAW No. 10

A local law relating to the office of city assessor of the city of Niagara Falls, New York.

Became a law August 14, 1926, with the approval of the Council, no petition protesting. Passed by the local legislative body of the city of Niagara

Falls.

Be it enacted by the city council of the city of Niagara Falls, New York, as follows:

Section 1. Section one hundred and one of chapter five hundred and thirty of the laws of the state of New York of the year nineteen hundred and sixteen as amended by section two of chapter five hundred and fifteen of the laws of said state of the year nineteen hundred and twenty-two entitled "An act to provide a charter for the city of Niagara Falls" is hereby superseded and enacted as local law, amended to read as follows:

§ 101. The board of supervisors of the county of Niagara shall cause a corrected assessment roll of the city of Niagara Falls to be delivered to the treasurer on or before the fifteenth day of December in each year with their warrant in due form of law attached thereto, demanding the said treasurer to receive and collect from the several persons and corporations named in said assessment roll the several sums mentioned in the last column of said roll opposite their respective names, and to pay over the same in the manner directed in said warrant. Said warrant shall direct said

treasurer to pay over all moneys therein specified, on or before the first day of February then next ensuing or such part thereof as has been received by him. Upon receiving such assessment roll and warrant, he shall give notice in the official paper of the city of the receipt by him of the same, and that all persons and corporations named therein are required to pay their taxes at his office on or before the first day of February next ensuing; also that for thirty days following the date of such notice, any person or corporation may pay his, her or its county or state taxes without any percentage or fees thereon; that after the expiration of said thirty days, three per centum shall be added to and collected by said treasurer upon all such taxes received or collected by him from the expiration of said thirty days, to and until the first day of February next ensuing. If any such tax shall remain unpaid on the first day of February after the delivery of the assessment roll and warrant, he shall thereupon cause a written or printed notice to be given to every person resident within the city from whom such tax may be due, specifying the amount and percentage of the tax and requiring the same to be paid on or before the fifteenth day of February of the same year at his office. Such notice may be served personally, or by leaving the same at the residence or place of business of the person notified, or by depositing in the post office in the said city properly folded and directed and the postage thereon prepaid, at least five days before the fifteenth day of February. For persons not residents in said city, a notice to them or to their registered agent deposited in the post office in said city of Niagara Falls, properly folded and directed to them at their reputed places of residence, with the postage thereupon prepaid, shall be sufficient. Such notice so served shall be deemed a full compliance with the statute requiring a collector of taxes to call at least once on a person taxed, or at his usual place of residence, and demand payment of the taxes charged him. But nothing herein contained shall be deemed to require such notice to be given unknown owners or non-residents of the city, whose residence or reputed place of residence is not known, and who have no registered agent residing in the city. On the fifteenth day of February, the fee additional to the tax then remaining unpaid shall be five per centum. In case any of the said taxes remain unpaid on the fifteenth day of March succeeding the delivery of the assessment roll and warrant to the treasurer, he shall deliver to the county treasurer an account of the taxes so remaining due, with a description of the property liable for the same as described in the assessment roll, and upon making oath before the county treasurer that the sums mentioned in the account remain unpaid and uncollected, and that he had not, on diligent inquiry, been able to discover any goods or chattels belonging to or in the possession of the person charged with or liable to pay such sums whereupon he could levy the same, the said treasurer shall be discharged from all liability for the amount thereof, and he shall be credited therewith by the county treasurer.

§ 2. Section one hundred and ninety of chapter five hundred and thirty of the laws of the state of New York of nineteen hundred

and sixteen as amended by chapter five hundred and fifteen of the laws of nineteen hundred and twenty-two of said state entitled "An act to provide a charter for the city of Niagara Falls" enacted as local law by section one of local law number one of the year nineteen hundred and twenty-six of said city of Niagara Falls, New York, entitled "A local law relating to the office of city assessor of the city of Niagara Falls, New York" is hereby amended and enacted as local law, to read as follows:

§ 190. For the purpose of reviewing said assessment rolls and correcting said assessments, said city assessor shall have exclusive power to correct said rolls in respect to taxes imposed under the charter of said city or the ordinances thereof, in the same manner as the board of supervisors of a county may correct the town rolls of the county, and shall possess all powers in relation to such assessment rolls that the board of supervisors have in the case of town assessment rolls and town and county taxes. At the expiration of the time stated in said notice in the preceding section he shall cease to correct and review said rolls and he shall, within sixty days thereafter, have the school tax and assessment roll subscribed and verified by him and delivered to the city clerk to be by said city clerk filed; and prior to October first he shall have the general tax and assessment roll, including the assessment of special franchises made by the state board of tax commissioners, completed, subscribed and verified by him and delivered to said city clerk to be by him filed; and a duplicate of the general tax and assessment roll of each ward shall be made and delivered by said assessor to the supervisor of the ward for which said assessment was made as shown by said roll, to be by him delivered to the board of supervisors of the county of Niagara. During the time the city assessor is so correcting and revising said assessment rolls he shall have the power to add or insert therein any property liable to taxation and the assessment thereof which may have been omitted therefrom, upon giving at least two days personal notice thereof to the owner or agent of such property.

§ 3. Section one hundred and four of the laws of the state of New York of the year nineteen hundred and sixteen as amended by section two of chapter five hundred and fifteen of the laws of nineteen hundred and twenty-two of said state entitled "An act to provide a charter for the city of Niagara Falls" is hereby superseded and enacted as local law, amended to read as follows:

§ 104. Upon receipt of the estimate of the expenditures and revenues of the city for the ensuing year from the city manager the city council shall proceed to consider the same and shall fix a date for hearing any taxpayer who wishes to be heard in reference thereto, notice of which hearing shall be published once in the official paper of the city six days before such hearing, and after such hearing the city council may adopt such estimate or may diminish, increase or reject any item therein contained except such items as relate to the city debt, and must adopt the estimate thus amended on or before August first of each year. The estimate as adopted shall be entered at large in the minutes of the council and