New York Settlement Of Claims.
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§ 7-204 Settlement of claims. The commissioner of finance may require
any person presenting for settlement a claim in relation to excise and
non-property taxes against the city to be sworn before the commissioner
of finance, any of the deputy commissioners of finance, or any officer
or employee of the department of finance or of the law department
designated in a written instrument by the commissioner of finance and
filed in the office of the commissioner, touching such claim, and when
so sworn, to answer orally as to any facts relative to the justness of
such claim. Wilful false swearing before the commissioner of finance,
any deputy commissioner or officer or employee designated to conduct
such oral examination is perjury and punishable as such. In adjusting
and settling such claims, the commissioner of finance, as far as
practicable, shall be governed by the rules of law and principles of
equity which prevail in courts of justice.