N.Y. Second Class Cities Law § 245: Definition of words

§ 245. Definition of words. The word "his," as used in this chapter

shall, in all proper cases, be held to include and be co-extensive with

the words "her," "it" and "their;" the word "person," shall be held to

include and be co-extensive with the words "persons," "company,"

"joint-stock association" and "corporation." The word "street" shall be

held to include and be co-extensive with "roads," "avenues," "highways,"

"alleys" and "squares;" the word "work" shall be held to include and be

co-extensive with "improvements" and "repairs;" the word "materials"

shall be held to include and be co-extensive with "supplies,"

"stationery," "books," "furniture" and "repairs to furniture;" the word

"tax" shall in all proper cases be held to include and be co-extensive

with "water rents or rates," "assessments or reassessments for local

improvements," and the singular noun shall be held to include and be

co-extensive with the plural.