trust, to apply such property or the income thereof for the inprovement or embellishment of such park or cemetery, or the erection or preservation of a building, structure, fence or walk therein, or, in any such cemetery, for the renewal, erection or preservation of a tomb, monument, stone, fence, railing or other erection or structure, on or around any lot therein or the planting or cultivation of trees, shrubs, flowers or plants in or about a lot therein or for otherwise caring for and maintaining a lot therein, according to the terms of such grant, devise or bequest.

Derivation. Former Village Laws (L. 1897, Ch. 414), sec. 295.

This section was new in former Village Law.

Amended by L. 1909, Ch. 469, in effect May 24, 1909.

This section is broad enough to apply to private lots, but must be construed with other provisions of law relative to the construction and validity of trusts, and is limited by statutes regulating the suspension of the power of alienation. Matter of Waldron, 57 Misc. 275 (1907), 109 N. Y. Supp. 681.

§ 296. Annual report of park and cemetery commissioners.

Between the first and fourth day of March in each year, the boards of park and cemetery commissioners shall file with the village clerk a report containing a statement of the following facts:

1. The amount of money on hand at the beginning of the preceding fiscal year, and the receipts from all sources during such year.

2. An itemized statement of the amount paid out during such year and the balance on hand.

3. The outstanding indebtedness of the department, either bonded or otherwise, separately stated.

4. The estimated deficiency in the amount necessary to pay principal or interest or the expenses of the department during the next fiscal year, after applying thereto the probable amount available from the park or cemetery fund.

5. The improvements made during such preceding year and the general condition of the park or cemetery.

6. The number of interments made since its last annual report. 7. Such other facts as the board deems important for the information of the village, together with such recommendations concerning the department as may be deemed proper.

Derivation. Former Village Laws (L. 1897, Ch. 414), sec. 296; originally revised from L. 1871, Ch. 696, but mostly new.

Amended by L. 1909, Ch. 469, in effect May 24, 1909.

Revisers' note (1897). L. 1871, chap. 696, sec. 1; R. S., 9th ed., 2325, which requires cemetery commissioners to report to the board of trustees. This section provides for a fuller report, filed with the village clerk.

§ 297. Powers of park commissioners.

The board of park commissioners has the supervision and control of all village parks and the care and maintenance of the same. They shall keep any village park in repair and for that purpose shall have the use of such funds as may be appropriated by the village board therefor but the expenses thereof in any year of a village of the fourth class shall not exceed five hundred dollars; in a village of the third class, one thousand dollars; in a village of the second class, fifteen hundred dollars, and in a village of the first class, two thousand dollars. If the estimated expense for maintaining the same in any one year will exceed the above amounts such estimated expense can only be incurred when authorized by a proposition adopted at an election.

Derivation. Added by L. 1909, Ch. 469, in effect May 24, 1909.

ARTICLE XIII.

REINCORPORATION.

Section 300. Reincorporation of special village under this chapter. 301. Notice and conduct of election.

304.

Determination of number of trustees.

305. Reincorporation of certain villages confirmed.

§ 300. Reincorporation of special village under this chapter. A village incorporated by special law and subject to its provisions may be reincorporated under this chapter by adopting a proposition therefor. Such a proposition may be submitted at an annual election or at a special election to be called for that purpose.

The board of trustees of such a village may, upon its own motion, and shall, upon the petition of twenty-five electors assessed upon the last assessment-roll of the village, cause to be submitted at a village election a proposition for such reincorporation. The ballots to be used at such an election may be written or printed, and shall contain either the words "For the reincorporation of the village of (naming it) under the village law," or "Against the reincorporation of the village of (naming it) under the village law."

A proposition for the reincorporation of a village under this article shall not be submitted at an election, either annual or special, during the months of February or March.

Derivation Former Village Laws (L. 1897, Ch. 414), sec. 300.

This article in the former Village Law was a substitute for L. 1870, Ch. 291, tit. 8, sec. 30, as amended by L. 1875, Ch. 339.

Adult resident woman may sign petition. Rept. of Atty.-Gen. (1898), 71. Frequency of submission of proposition of reincorporation. Rept. of Atty. Gen. (1902), 225.

A veteran, whose real estate, purchased with pension money, is exempt, may vote on question. Rept. of Atty.-Gen. (1898), 108.

Time of submission is discretionary but such discretion is not arbitrary and must be reasonably exercised. The trustees should not delay the submission for a period of eight months in order that the question may be submitted at a general election. People v. Daley, 89 App. Div. 156 (1903), 85 N. Y. Supp. 429.

§ 301. Notice and conduct of election.

If the proposition is to be submitted at an annual election notice thereof shall be given by the board of trustees by posting notices in five public places in the village, and publishing the same in each newspaper actually printed therein, if any, at least twenty days before such annual election. If it is to be submitted at a special election notice of such election and of the submission of such proposition thereat shall be given in the same manner and for the same time as for the submission of such a proposition at an annual election. Such a special election shall be held by the same officers and conducted and the result canvassed in the same manner as provided by law for an annual election in such village.

Derivation. Former Village Laws (L. 1897, Ch. 414), sec. 301.

Persons entitled to vote are those who would have a right to vote at a village election held under the special law. Matter of Village of Sag Harbor, 32 Misc. 624 (1900), 67 N. Y. Supp. 574.

Election for reincorporation not invalid because women taxpayers were not permitted to vote. Ward v. Kropf, 120 N. Y. Supp. 476 (1910).

§ 302. Certificate of election.

The officers conducting such election shall make a certificate thereof, showing the whole number of votes cast upon such proposition, and the number in favor of and against it, and within twenty-four hours after the closing of the polls of such election, must file such certificate in the office of the village clerk. If the proposition be adopted the village clerk shall within ten days after the election file a certified copy of such certificate in the office of the clerk of each county in which any part of such village is situated, and also in the office of the secretary of state.

Derivation. Former Village Laws (L. 1897, Ch. 414), sec. 302.

County Court has no jurisdiction to hear and determine an appeal from a certificate filed by the village election officers who conducted the election relative to reincorporation. Matter of Village of Sag Harbor, 32 Misc. 624 (1901), 67 N. Y. Supp. 574.

303. Effect of reincorporation.

If the proposition be adopted the reincorporation of the village under this chapter shall take effect immediately upon the filing of the certificate of election in the office of the village clerk. From and after such filing such village shall be deemed incorporated

under this chapter, and shall possess all the powers, enjoy all the privileges, and be subject to all the liabilities, in all respects and for all purposes, as if it had been originally incorporated thereunder. Such reincorporation shall not affect any action then pending or cause of action existing by or against such village, nor property rights thereof under the provisions of any law to which it was then subject. The officers of the village in office when the reincorporation takes effect shall continue to hold their offices until noon on the Monday following the date when the next annual election in such village may be held under this chapter, at which time their terms of office shall expire.

Derivation. Former Village Laws (L. 1897, Ch. 414), sec. 303.

Legislative may confirm result of a special election held for the purpose of determining the question of reincorporation. See People v. Sutphin, 166 N. Y. 163 (1901), mod'g 53 App. Div. 613.

$304. Determination of number of trustees.

A special election to determine the number of trustees to be elected in such village at the first annual election after such reincorporation, shall be held in the month of February next preceding, in the manner and upon the notice prescribed by article two of this chapter. If the number of trustees be not determined before such first annual election the village shall elect two trustees. At such first annual election after reincorporation one-half of the trustees shall be elected for one year, and one-half for two years.

Derivation. Former Village Laws (L. 1897, Ch. 414), sec. 304.

$305. Reincorporation of certain villages confirmed.

All villages in the state incorporated by special laws and subject to their provisions which have attempted to reincorporate under the provisions of chapter four hundred and fourteen of the laws of eighteen hundred and ninety-seven and the acts amendatory thereof, between July one, eighteen hundred and ninetyseven, and January one, nineteen hundred and four, and which have held their elections, elected their officers and conducted their municipal affairs under or agreeably or substantially under or substantially agreeably to the provisions of said law for the period of one year, or longer, are hereby declared to be regularly and