Section 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.