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.
New York Legal Code