At the same session the Legislature remedied the injustice which had been attempted in some of the towns of Westchester, through which the aqueduct passed, of taxing it

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as personal property. The law of 7th May, restricted the assessors to taxing the lands

in Westchester county occupied or used for the aqueduct, only upon their value, exclusive of the works.

The Common Council lost no time in passing an ordinance authorising the Comptroller to issue stock for this new loan, and on 21st May they constituted, by resolution, a

Committee on the Croton Aqueduct, to be composed of a joint special committee of both Boards. To this Committee were to be referred all matters relating to the aqueduct, except the sale and disposal of stock and other duties ordinarily belonging to the Finance Committee.

The new Commissioners retained the corps of engineers as they found it, with the very capable chief at its head, and the work made rapid progress during the year. The first report in January, 1841, and embracing the period from 20th March, to December 31st, gives this summary of what was done.

Present state of the Work. It will be recollected that the whole work is divided into four great divisions, and which collectively, are divided into one hundred and one sections, generally one half of a mile in length. The First Division, which embraces the Croton Dam, Croton River, and first 10 177-1000 miles adjoining the same, may be said to be completed. The dam requires an expenditure of about one thousand dollars to complete the contract. The bridge across the Croton River, which was made in lieu of the one overflown by the water of the river, and the portion of the turnpike also required to be made, are both done, as well as the private road adjacent to the river, and it is expected the Commissioners appointed by the State to judge of this matter, will receive the bridge and roads, as a full substitute for those which our works rendered useless.