§ 13. City deduction of a resident individual.– The city deduction of a resident individual shall be his city standard deduction unless he elects to deduct his city itemized deduction under the conditions set forth in section fifteen.

§ 13. Moneys for Memorial and Veterans days; how expended. The moneys appropriated by a city for observance of Memorial and Veterans days therein pursuant to section twelve of this chapter shall be expended under the direction of a board composed of the mayor and the commanders and quartermasters of the Grand Army posts, the American Legion, the United Spanish War Veterans camps, the Veterans of Foreign Wars of the United States, the Army and Navy Union of the United States, the Marine Corps League, Inc., the Catholic War Veterans, Inc., the Italian American War Veterans of the United States, Incorporated, the Jewish War Veterans of the United States and commanders and treasurers of Sons of Veterans, Military Order of the Purple Heart, Inc., Disabled American Veterans camps, AMVETS, American Veterans of World War II, Masonic War Veterans of the State of New York, Inc., Veterans of World War I of the United States of America Department of New York, Inc., Polish-American Veterans of World War II, Amsterdam, N. Y., Inc., Polish-American Veterans of World War II, Schenectady, N. Y., Inc., Polish Legion of American Veterans, Inc., United Veteran's Association of America, Incorporated, Vietnam Veterans of America and the United Veterans Memorial and Executive Committee of such city. The whole amount of such money appropriated or any part thereof may be spent by such board in observance of Memorial and Veterans days. Bills properly verified for all claims and expenditures arising under section twelve of this chapter or under this section, shall be presented to and audited by such board and shall be paid by the common council of any such city. The moneys appropriated shall be raised by tax on the real and personal property liable to taxation in any such city in the same manner as the ordinary expenses of maintaining the city government.