New York Laws
Article 16 - Miscellaneous Provisions
245 - Definition of Words.

ยง 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.