§ 983. Surrogates; assistants and clerks; district tax attorneys. (a)
The commissioner of taxation and finance may, upon the recommendation of
the surrogate, appoint, and may at pleasure remove, assistants and
clerks in the surrogate's offices of the following counties, and shall
fix their salaries within the amounts appropriated for that purpose:

(1) In New York county, a transfer and estate tax assistant; a deputy
transfer and estate tax assistant; a transfer and estate tax clerk; an
assistant clerk; a recording clerk; a stenographer; and shall be
entitled to expend not more than seven hundred fifty dollars a year in
such office for the expenses necessarily incurred in the administration
of taxes under this article and articles ten and ten-C (as such article
ten-C existed before its repeal) of this chapter.

(2) In Kings county, a transfer and estate tax assistant; a deputy
transfer and estate tax assistant; two transfer and estate tax clerks;
and shall be entitled to expend not more than five hundred dollars a
year for expenses necessarily incurred in the administration of taxes
under this article and articles ten and ten-C (as such article ten-C
existed before its repeal) of this chapter.

(3) In Erie county, a transfer and estate tax clerk.

(4) In Westchester county, a transfer and estate tax clerk and a
transfer and estate tax assistant.

(5) In Albany county, a transfer and estate tax clerk.

(6) In Queens county, two transfer and estate tax clerks and a typist.

(7) In Onondaga county, a transfer and estate tax clerk; and shall be
entitled to expend not more than two hundred dollars a year for expenses
necessarily incurred in the administration of taxes under this article
and articles ten and ten-C (as such article ten-C existed before its
repeal) of this chapter.

(8) In Monroe county, a transfer and estate tax clerk; and shall be
entitled to expend not more than three hundred dollars a year for
expenses necessarily incurred in the administration of taxes under this
article and articles ten and ten-C (as such article ten-C existed before
its repeal) of this chapter.

(9) In Dutchess county, a transfer and estate tax clerk.

(10) In Oneida county, a transfer and estate tax clerk.

(11) In Suffolk county, two transfer and estate tax clerks.

(12) In Ulster county, a transfer and estate tax clerk.

(12-a) In Otsego county, a transfer and estate tax clerk.

(13) In Richmond county, a transfer and estate tax clerk.

(14) In Nassau county, two transfer and estate tax clerks.

(15) In Bronx county, a transfer and estate tax clerk and a transfer
and estate tax assistant.

(16) In Orange county, a transfer and estate tax clerk.

(b) The positions of assistants and clerks in each surrogate's office
described in subsection (a) of this section may be filled by promotion
from among officers and employees of such office. Persons occupying such
positions of assistants and clerks in each surrogate's office may be
eligible for promotion to other positions in such office.

(c) In each county of the state having a population of over one
million, and in each county of the state having a population of over
three hundred thousand inhabitants, included in or adjoining a city or
county containing a population of over one million inhabitants, the
surrogate or surrogates shall each annually receive for compensation for
services rendered in connection with the administration of transfer and
estate taxes the sum of six thousand eight hundred eighty-two dollars in
addition to the salary or compensation paid to such surrogate by the
county, but such salary and compensation shall not together exceed the
entire salary and compensation paid to a justice of the supreme court in
the judicial district in which the county is included. Where a city pays
the salary of a surrogate of a county wholly included within such city
and such salary is equal to the entire salary and compensation paid to a
justice of the supreme court in the judicial district in which the
county is included, the state shall pay such city on behalf of such
county the sum of six thousand eight hundred eighty-two dollars
multiplied by the number of surrogates in such county. Where a county
pays the salary of a surrogate and such salary is equal to the entire
compensation paid to a justice of the supreme court in the judicial
district in which the county is included, the state shall pay such
county the sum of six thousand eight hundred eighty-two dollars
multiplied by the number of surrogates in such county. The additional
compensation provided for by this subsection shall be payable in the
same manner as salaries and expenses under this section. The moneys
provided to be paid by this subsection to a city or county in lieu of
additional compensation shall be paid upon warrant of the comptroller
drawn in favor of the city treasurer of the city or of the county
treasurer of the county due such amount, which sum shall be paid to said
city or county treasurer out of any moneys in the treasury not otherwise
appropriated.

(d)(1) In each county of the state the surrogate shall receive
annually for such services rendered in connection with the
administration of transfer and estate taxes as are not incident to
holding courts or performing duties as a judicial officer the respective
sums following:

(A) In any such county having a population of less than ten thousand,
five hundred seventy-three dollars;

(B) In any such county having a population of ten thousand or more but
less than fifty thousand, one thousand eight hundred eighty-six dollars;

(C) In any such county having a population of fifty thousand or more
but less than one hundred thousand, two thousand two hundred twenty-one
dollars;

(D) In any such county having a population of one hundred thousand or
more but less than two hundred thousand, three thousand two hundred
thirty dollars;

(E) In any such county having a population of two hundred thousand or
more but less than five hundred thousand, four thousand two hundred
fifty-one dollars;

(F) In any such county having a population of five hundred thousand or
more, six thousand eight hundred fifty-one dollars.

(2) No provision of this subsection shall repeal or affect the
provisions of subsection (c) of this section, but the provisions of this
subsection shall apply to the surrogate or surrogates mentioned in
subsection (c) of this section, provided that any payment or payments
made to him or them, whether under this subsection or subsection (c), or
both, shall not in all exceed the sum of six thousand eight hundred
eighty-two dollars annually. Such sum shall not, however, in addition to
the salary or compensation paid to any surrogate by the state, together
exceed the entire salary and compensation paid to a justice of the
supreme court in the judicial district in which the county is included.
The moneys provided to be paid for services by this subsection shall be
payable in the same manner as salaries and expenses under this section.
Such salaries and expenses shall be paid upon proper vouchers, out of
moneys appropriated for such purpose.

(e) The commissioner of taxation and finance is authorized to
designate and retain counsel to represent the department and to pay the
expenses thereby incurred out of money appropriated for such purpose in
the following circumstances:

(1) when the department is cited as a party under section nine hundred
seventy-one-a of this article,

(2) in a special proceeding under section nine hundred ninety-eight or
any appeal therefrom, of this article,

(3) to examine securities, deposits or other assets pursuant to
subsection (e) of section nine hundred seventy-five of this article, and

(4) for such other duties under this chapter as the commissioner may
assign.