(a) The commissioner of taxation and finance may, upon the recommendation of the surrogate, appoint, and may at pleasure remove, assistants and clerks in the surrogate's offices of the following counties, and shall fix their salaries within the amounts appropriated for that purpose:

1. (1) In New York county, a transfer and estate tax assistant; a deputy transfer and estate tax assistant; a transfer and estate tax clerk; an assistant clerk; a recording clerk; a stenographer; and shall be entitled to expend not more than seven hundred fifty dollars a year in such office for the expenses necessarily incurred in the administration of taxes under this article and articles ten and ten-C (as such article ten-C existed before its repeal) of this chapter.
2. (2) In Kings county, a transfer and estate tax assistant; a deputy transfer and estate tax assistant; two transfer and estate tax clerks; and shall be entitled to expend not more than five hundred dollars a year for expenses necessarily incurred in the administration of taxes under this article and articles ten and ten-C (as such article ten-C existed before its repeal) of this chapter.
3. (3) In Erie county, a transfer and estate tax clerk.
4. (4) In Westchester county, a transfer and estate tax clerk and a transfer and estate tax assistant.
5. (5) In Albany county, a transfer and estate tax clerk.
6. (6) In Queens county, two transfer and estate tax clerks and a typist.
7. (7) In Onondaga county, a transfer and estate tax clerk; and shall be entitled to expend not more than two hundred dollars a year for expenses necessarily incurred in the administration of taxes under this article and articles ten and ten-C (as such article ten-C existed before its repeal) of this chapter.
8. (8) In Monroe county, a transfer and estate tax clerk; and shall be entitled to expend not more than three hundred dollars a year for expenses necessarily incurred in the administration of taxes under this article and articles ten and ten-C (as such article ten-C existed before its repeal) of this chapter.
9. (9) In Dutchess county, a transfer and estate tax clerk.
10. (10) In Oneida county, a transfer and estate tax clerk.
11. (11) In Suffolk county, two transfer and estate tax clerks.
12. (12) In Ulster county, a transfer and estate tax clerk.
13. (12-a) In Otsego county, a transfer and estate tax clerk.
14. (13) In Richmond county, a transfer and estate tax clerk.
15. (14) In Nassau county, two transfer and estate tax clerks.
16. (15) In Bronx county, a transfer and estate tax clerk and a transfer and estate tax assistant.
17. (16) In Orange county, a transfer and estate tax clerk.

(c) In each county of the state having a population of over one million, and in each county of the state having a population of over three hundred thousand inhabitants, included in or adjoining a city or county containing a population of over one million inhabitants, the surrogate or surrogates shall each annually receive for compensation for services rendered in connection with the administration of transfer and estate taxes the sum of six thousand eight hundred eighty-two dollars in addition to the salary or compensation paid to such surrogate by the county, but such salary and compensation shall not together exceed the entire salary and compensation paid to a justice of the supreme court in the judicial district in which the county is included. Where a city pays the salary of a surrogate of a county wholly included within such city and such salary is equal to the entire salary and compensation paid to a justice of the supreme court in the judicial district in which the county is included, the state shall pay such city on behalf of such county the sum of six thousand eight hundred eighty-two dollars multiplied by the number of surrogates in such county. Where a county pays the salary of a surrogate and such salary is equal to the entire compensation paid to a justice of the supreme court in the judicial district in which the county is included, the state shall pay such county the sum of six thousand eight hundred eighty-two dollars multiplied by the number of surrogates in such county. The additional compensation provided for by this subsection shall be payable in the same manner as salaries and expenses under this section. The moneys provided to be paid by this subsection to a city or county in lieu of additional compensation shall be paid upon warrant of the comptroller drawn in favor of the city treasurer of the city or of the county treasurer of the county due such amount, which sum shall be paid to said city or county treasurer out of any moneys in the treasury not otherwise appropriated. (d)(1) In each county of the state the surrogate shall receive annually for such services rendered in connection with the administration of transfer and estate taxes as are not incident to holding courts or performing duties as a judicial officer the respective sums following:

1. (A) In any such county having a population of less than ten thousand, five hundred seventy-three dollars;
2. (B) In any such county having a population of ten thousand or more but less than fifty thousand, one thousand eight hundred eighty-six dollars;
3. (C) In any such county having a population of fifty thousand or more but less than one hundred thousand, two thousand two hundred twenty-one dollars;
4. (D) In any such county having a population of one hundred thousand or more but less than two hundred thousand, three thousand two hundred thirty dollars;
5. (E) In any such county having a population of two hundred thousand or more but less than five hundred thousand, four thousand two hundred fifty-one dollars;
6. (F) In any such county having a population of five hundred thousand or more, six thousand eight hundred fifty-one dollars.
7. (2) No provision of this subsection shall repeal or affect the provisions of subsection (c) of this section, but the provisions of this subsection shall apply to the surrogate or surrogates mentioned in subsection (c) of this section, provided that any payment or payments made to him or them, whether under this subsection or subsection (c), or both, shall not in all exceed the sum of six thousand eight hundred eighty-two dollars annually. Such sum shall not, however, in addition to the salary or compensation paid to any surrogate by the state, together exceed the entire salary and compensation paid to a justice of the supreme court in the judicial district in which the county is included. The moneys provided to be paid for services by this subsection shall be payable in the same manner as salaries and expenses under this section. Such salaries and expenses shall be paid upon proper vouchers, out of moneys appropriated for such purpose.

8. (e) The commissioner of taxation and finance is authorized to designate and retain counsel to represent the department and to pay the expenses thereby incurred out of money appropriated for such purpose in the following circumstances:

   1. (1) when the department is cited as a party under section nine hundred seventy-one-a of this article,
   2. (2) in a special proceeding under section nine hundred ninety-eight or any appeal therefrom, of this article,
   3. (3) to examine securities, deposits or other assets pursuant to subsection (e) of section nine hundred seventy-five of this article, and
   4. (4) for such other duties under this chapter as the commissioner may assign.