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COMMISSIONERS' OFFICERS AND EMPLOYEES

OF THE

STATE BOARD OF CHARITIES

1914.

COMMISSIONERS APPOINTED BY THE GOVERNOR. First Judicial District.---WILLIAM R. STEWART, 31 Nassau street, New York City.

New York City.-. STEPHEN SMITH, M. D., 260 West 76th street.

New York City.- HERMAN RIDER, 182 William street. New York City.---Thomas M. Mulry, 51 Chambers street.

Second Judicial District.-- J. RICHARD KEVIN, M. D., 252 lates avenue, Brooklyn.

Third Judicial District.- Simon W. ROSENDALE, 57 State street, Albany.

Fourth Judicial District.- FRANK F. Gow, M. D., Schuylerville.

Fifth Judicial District. --- CEYLON H. LEWIS, Syracuse.

Sixth Judicial District.-- DANIEL WAITE BURDICK, 116 East State street, Ithaca.

Seventh Judicial District.- HORACE MCGUIRE, 915 German Insurance Building, Rochester.

Eighth Judicial District.- WILLIAM H. GRATWICK, 1604 Marine Bank Building, Buffalo.

Ninth Judicial District.— HENRY MARQUAND, Bedford Hills,

OFFICERS.
WILLIAM RIUNELANDER STEWART, President.
Simon W. ROSENDALE, Vice-President.
ROBERT W. HEBBERD, Secretary.
Robert W. HILL, Superintendent of State and Alien Poor.
Richard W. WALLACE, Superintendent of Inspection.

GENERAL OFFICE OF THE BOARD.

The Capitol, Albany, N. Y.

Hours: 9 A. M. to 5 P. M. On Saturdays to 12 m. ROBERT W. HEBBERD, Secretary.

The Secretary has general supervision of the employees of the Board and of all branches of the Board's work. WELLINGTON D. Ives, Chief Clerk. ELLEN L. TENNEY, Statistician. William C. HINCKLEY, Executive Stenographer. CLARA M. PAQUET, Clerk. AUGUSTA L. MULHOLLAND, Stenographer. KATHERINE L. O'Brien, Stenographer. DANIEL P. HOFFMAN, Clerk.

DEPARTMENT OF INSPECTION. This department has charge of the visitation and inspection of all institutions, societies or associations which are of a charitable, eleemosynary, correctional or reformatory character, and which are under private control but in receipt of public money; also, dispensaries not in receipt of public money. RICHARD W. WALLACE, Superintendent of Inspection. L. ELIZABETH THACHER, Clerk. ANNETTA M. DIECKMANN, Inspector. MARGARET FREEMAN, Inspector. LEOLA E. TERNAN, Stenographer. Anna H. PURCELL, Stenographer. ALICE M. POWERS, Stenographer. IIELEN CARROLL, Clerk. ADELE C. PAQUET, Clerk.

DEPARTMENT OF STATE AND ALIEN POOR.

This department has supervision of the State, alien and Indian dependent classes, and performs the duties required by law or prescribed by the Board for their final care and settlement; it is also charged with the inspection of the State charitable and

reformatory institutions, the almshouses and other municipal in-
stitutions which report to the Board, and the foster homes of
children placed out in families.
Robert W. Hill, Superintendent of State and Alien Poor.
GERTRUDE E. Hall, Inspector in charge of Bureau of Analysis

and Investigation.
GLADYS H. SECOR, Stenographer.
MARION COLLINS, Investigator.
EVELYN H. Ellis, Investigator.
ALICE S. THARNISCH, Investigator.
JESSIE L. HERRICK, M. D., Investigator.
FLORENCE G. SMITH, Investigator.
CATHERINE E. Conway, Investigator.
MOLLY W. ANDERSON, Inspector of Almshouses.
Mary E. Walsh, Inspector of Children Placed Out.
David W. Park, Inspector.
HELEN HILL, Inspector.
ANNA MITCHELL, Stenographer.
GERTRUDE J. MILLER, Stenographer.
Harxah B. OPPENHEIM, Stenographer.
DOROTHA B. ROSEBROOK, Stenographer.
('LADE K. MILLER, Stenographer.
Reta Van Der Volgen, Stenographer.

EASTERN INSPECTION DISTRICT OFFICE.

287 Fourth Avenue, New York City.
Hours: 9 A. M. to 5 P. M. On Saturdays to 12 m.
John B. Prest, Superintendent.
CLARENCE E. FORD, Inspector.
GEORGE C. RowELL, Inspector.
MINNIE B. WADE, Inspector.
ALICE M. Kautz, Inspector.
WILHELMINA L. BARRETT, Inspector.
ELLA S. HEYMAN, Stenographer.
ANNIS Mann, Stenographer.
ISIDOR SPINRAD, Junior Clerk.

DEPARTMENT OF STATE AND ALIEN Poor.
SEWARD WIKOFF, Deputy Superintendent.
HENRY M. LECHTRECKER, Inspector State Charitable Institu-

tion.
Harry M. HIRSCH, Transfer Agent.
FLORA A. BAEHR, Stenographer.
HENRIETTA WECKER, Stenographer.
HARRY E. BAXTER, typewriter copyist.

WESTERN DISTRICT OFFICE.

241 Terrace, Buffalo. GEORGE W. Elson, Transfer Agents

EXTRACTS FROM THE CONSTITUTION OF THE STATE OF NEW YORK RELATING TO THE STATE BOARD OF CHARITIES

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§ 11. The legislature shall provide for a state board of charities, which shall visit and inspect all institutions, whether state, county, municipal, incorporated or not incorporated, which are of a charitable, eleemosynary, correctional or reformatory character, excepting only such institutions as are hereby made subject to the visitation and inspection of either of the commissions hereinafter mentioned, but including all reformatories except those in which adult males convicted of felony shall be confined; a state commission in lunacy, which shall visit and inspect all institutions, either public or private, used for the care and treatment of the insane (not including institutions for epileptics or idiots); a state commission of prisons which shall visit and inspect all institutions used for the detention of sane adults charged with or convicted of crime, or detained as witnesses or debtors. 1. CORPORATIONS

WHEN CHARITABLE IN NATURE - CAPACITY TO TAKE CHARITABLE Gifts. The capacity of a corporation to take and administer charitable gifts does not imply that the corporation must necessarily be of a charitable nature.

2. EXEMPTION FROM TAXATION AS INDICATION OF CHARITABLE NATURE OF CORPOBATION. The exemption from taxation given by chapter 553 of the Laws of 1890 to societies for the prevention of cruelty to children does not show that the New York Society for the Prevention of Cruelty to Children is of the class designated as charitable, since charitable institutions were already exempt, and the statute was not necessary if this corporation belonged to that class, and, moreover, exemption from taxation is a privilege frequently conferred by the legislature upon corporations with no charitable features whatever.

3. CORPORATION RECEIVING MONEY FROM CITY TREASURY. In receiving and disbursing the money which is annually given from the city treasury to the New York Society for the Prevention of Cruelty to Children that corporation does not receive or administer any charity, but only takes an allowance from the city for doing work that otherwise would devolve upon the police department.

4. NEW YORK SOCIETY FOR THE PREVENTION 07 CRUELTY TO CHILDREN PURPOSE AND CHARACTER OF NOT SUBJECT TO VISITATION BY STATE BOARD OF CHARITIES. The New York Socirty for the Prevention of Cruelty to

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