Which came first the B or the D
This is probably a sewer lid dating to the time of consolidation, around the time that Richmond County was taking on the guise of the Borough of Richmond.
DESIGN:
The design is the by then standard honeycomb sewer lid with a particularly lively SEWER inscription. The lower lettering seems to be a D that has been converted into a B, maybe the old Sewer Department became the more debonair Bureau.
UTILITY:
No hiding what's below this honeycomb.
RANGE:
There are many honeycomb covers in New York and on Staten Island, although I have not found an "uncorrected" B or D cover. This one is on Giles Place and Sheridan Avenue in Grasmere, Staten Island.