§ 71. Board of estimate and apportionment. There shall be a board of
estimate and apportionment, which shall consist of the mayor,
comptroller, corporation counsel, president of the common council, and
the city engineer, except that when the number of subordinates, or the
salaries thereof, in the department of any of the members of the said
board are to be fixed and determined, the treasurer shall temporarily
take the place of the member whose number of subordinates, or the
salaries thereof, is under consideration, for the purpose of fixing such
salaries or number of subordinates, and for that purpose alone. The
members of the board shall meet upon the call of the mayor, or as
directed by the board. The mayor shall be president of the board and the
city clerk shall act as secretary thereof. The secretary shall keep a
journal of all of the proceedings of the board.