office, on January 1, 1898, they found that, while all the deputy tax commissioners were in one rank, receiving an uniform salary, the extension of the city limits by consolidation had brought within the jurisdiction of the tax department certain localities-where the work required of the deputy tax commissioners was not as important, and did not demand as much attention, as in some other localities. The tax commissioners, thereupon, and on June 15, 1898, adopted a plan for the division of the deputies into five classes; the first class receiving a salary of $3,250 a year, and the lowest, or fifth, class, receiving a salary of $1,500. Throughout his whole term of service, and at the present, the-relator has been and is a resident of that portion of the city of Eew York now known as the borough of Manhattan, and until the adoption of the plan of classifying the deputies, in June,. 1898, the territory within which- he performed his duties was in-that borough. Upon the adoption of the plan of June 15, 1898, the relator was placed in the fifth, or lowest, grade, at a salary of $1,500, and assigned to perforin duty -in the borough of Richmond. It is conceded that the reasons for the relator’s reduction (if his relegation to the lowest rank at a lower salary was a reduction) were not stated in writing, and filed with the head of" the department, and that no opportunity was afforded him to-make an explanation. There can, I suppose, be little doubt that the effect of the tax commissioners’ action was to “ reduce ” the-relator within the meaning of that word, as used in chapter 186,. Laws 1898. The statute is a remedial one, having for its purpose both the protection of the person directly affected and the-general good of the public service. It is, .therefore, to be literally construed.
People ex rel. Taylor v. Welde, 28 Misc. Rep. 582 . It can hardly be questioned that when an officer, holding-a responsible position, not only has his salary cut down, but is relegated from the first grade of officers of his class to the fifth grade, and is given duties to perform which are much less important than those formerly performed, he has been “ reduced both in rank and pay, and it is this kind of reduction which is contemplated by the statute. If, then, the relator was reduced, was the statute of 1898 violated by the commissioners? It is contended on the part of the respondents that the adoption of the plan of classification of deputies was a mere question of administration, and that, in placing the relator in the lowest grade-