Cornell Law School Library THE SUPERVISORS’ AND ASSESSORS’ MANUAL A PRACTICAL TREATISE ON THE LAW APPLICABLE TO THE DUTIES OF SUPERVISORS AND ASSESSORS FROM The Date of their Election to the End of their Official Term ; also the Town Law, County Law, the Law relative to Town and County Bonds, Railroad Aid Bonds, Assessment of Taxes, Equalization, Town Officers’ Fees, Auditing of Accounts, Fence Viewers, Roads and Bridges, The Poor, Health, Drainage, Municipal Debts, so far as the Supervisors and Assessors are Concerned. Duties of the Clerk, etc., WITH THE DECISIONS OF THE COURTS AND NECESSARY FORMS SEVENTH EDITION By GEORGE C. MOREHOUSE Of the Utica Bar, formerly.one of the Supervisors Oneida County and City Judge of Utica ALBANY H. B. PARSONS, PUBLISHER 1901 Copyright, 1901, BY HENRY B. PARSONS. LAWS REFERRED TO. Revised Statutes. The references to the Revised Statutes herein are to Birdseye’s second edition. Chap. Lawes of. 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BTS Village Law......... sien tains Save ialieseveceyehsrens sei ig:ateysiatalecwin toherecalejasieternl AL 1893 1892 1896 1894 1900 1894 1890 1892 1896 1896 1892 1900 1890 1892 1896 1892 1897 1892 1896 1895 1898 1892 1897 1897 1896 1893, 1892 1890 1896 1896 1897 1892 1892 1896 1890 1890 1892 1897 INTRODUCTION. Under the statutes now in force, towns and counties are defined to be municipal corporations, Town Law, § 2, 3 R. S. 3199; County Law, § 2, 1 R. S. 735; Municlpal Law, § 1, 2 R. S. 2100; Corporation Law, §§ 1-12, 1 R. S. 649. formed for the purpose of exercising such powers and discharging such duties of local government and the administration of public affairs as have been, or may be, conferred or imposed upon them by law. Ida. * There has always been a marked and well-defined distinction between municipal corporations proper, such as cities and villages, and quasi municipal corporations, like counties and towns— the former having the general powers and liabilities of corporations, while the latter are political subdivisions of the State, agencies in the administration of civil government, created for purposes of political organization and civil administration in matters of finance, of education, of provision for the poor, of military organi- zation, of the means of travel and transportation, of the adminis- tration of justice, and for certain legislative functions; such corporate functions as they possess are granted to enable them more readily to perform their public duties. There seems to be no change in the powers and liabilities of the towns or counties, as “ municipal corporations,” under the present law, from those formerly possessed and exercised by them. They were quasi municipal corporations then and are quasi municipal corporations now. Whatever rights or powers they possess and whatever liabilities they are subject to, must be found in some statute. The citizens of a municipal corporation cannot confer upon it powers not granted by law. They do not constitute the corpora- tion, nor do the officers or soverning body thereof. The corporation is an artificial body created by law, “ invisible, intangible and existing only in contemplation of law.” 1 2 Supervisors’ Manvat. Though the members change, the corporation itself remains in its legal personality and unity the same, all of its members, past and present, constituting in law but one person, in the same manner as the Thames, or the Mississippi, is the same river, though the parts composing it are constantly changing. Dillon Munic. Corp., §§ 18, 21. A county, or a town, is one of the public territorial divisions of a state, created and organized for public political purposes, connected with the administration of the State government, and specially charged with the superintendence and administration of the local affairs of the community; and, being in its nature-and objects a municipal organization, the legislature may, unless re- strained by the Constitution, exercise over them supreme power — erect, change, divide and even abolish them at pleasure, as it deems the public good to require. The people of the State are the supreme power, and, under and subject to the provisions of the Constitution, such power is exer- cised by the legislature. The powers conferred by the legislature upon a municipal cor- poration are not vested rights which, as against the legislature, cannot be impaired by subsequent legislation. Nor is the charter of a city, or the act incorporating a munici- pality, in any sense a contract between the State and the municipal corporation, which cannot be changed, or abrogated, without the eonsent of both parties thereto. Id., § 54. From these principles, certain results follow which town and ‘county officers sometimes overlook. A town meeting has numer- ous powers conferred upon it, but it is not “the town;” town officers also have many powers given to them, but thev, either singly or collectively, are not “the town.” Nor do the town meeting and all the town officers together, constitute “the town.” So, the board of supervisors is not “the county.” Nor is any other county officer; nor do the board of supervisors and all the county officers constitute “the county;” nor would a vote cast by all the voters in the county in favor of a proposition, confirmed hy the board of supervisors and all the other county officers, be hinding upon “ the county,” unless some statute conferred such power and authorized such action. The essential difference he- tween the powers of the legislature and those of the town meeting, Intrropuctory CHAPTER. 3 the board of supervisors, the town and county officers, is this: The legislature represent and are the agents of “ the people” and can exercise any powers not prohibited by the State or Federal Constitution; while a town meeting, a town officer, the board of supervisors, or a county officer, can exercise only such powers as are conferred upon them by a statute. Some statute must, there- fore, exist, authorizing the latter to act, or else their acts are void. The local officers cannot act, in any case, unless permitted so to do by law; the legislature can act in all cases, unless forbidden so to do by the Constitution. And a law or an act “ forbidden,” prohibited, by the Constitution, neither “permits” nor allows any action based upon it by any body so prohibited from acting thereunder. Care and discrimination are, therefore, necessary in order to know what may be done by public officers, what is forbidden, and who is prohibited from doing it. One of the things that, at first, seems anomalous is that, while the legislature is forbidden to do certain acts, it may confer upon others power to do the very act that it itself is prohibited from doing. Yet, the fact remains and the reason for it is clear, for thus have the people ordained. People v. Supervisors, 112 N. Y. 585; People v. Board of See 34 8t. Rep. 197; s. ¢., 71 Hun, 97. Local authorities apt to exceed their jurisdiction—An ex- amination of the proceedings of the boards of supervisors and town officers shows that it is their custom to exercise powers not conferred upon them by law, to legislate upon subjects not com- mitted to them, to audit claims not legal charges, upon some notion of their own as to its equity, to act upon the theory that because they are not especially prohibited from acting in certain cases, that, therefore, they have the right to act therein, ete. The test to be applied.— It is not a difficult nor impossible test to apply to the many questions presented to such boards and officers, and that test is, what statute confers on us the right to act in this case? If none can be found, then the right does not exist. It is hoped that this book will aid in answering such questions. CHAPTER I. See. 1. Public officer not to be inter- Corrupt bargain for appoint- ested in any sale, lease or ment to office. contracts, etc. Sec. 3. Taking fees not authorized by Misappropriation, etc., and fal- law or for services not ren- Sification of accounts by dered, public officers. Intrusion into public office. Other violations of law. Officer refusing to surrender 2. Penalty for acting in a public books, ete., to successor. office without qualifying 4, Neglect of duty. Acts of officer de facto. Section 1. Officials not to be interested in contracts, etc.— A public officer or school officer, who is authorized to sell or lease any property, or to make any contract in his official capacity, or to take part in making any such sale, lease or contract, who volun- tarily becomes interested individually in such sale, lease or con- tract, directly or indirectly, except in cases where such sale, lease or contract, or payment under the same, is subject to audit or approval by the superintendent of public instruction, is guilty of a misdemeanor. Penal Code, § 473. Misappropriation, etc., and falsification of accounts by pub- lic officers.—A. public officer, or a deputy or clerk of any such officer, and any other person receiving money on behalf of, or for account of the people of this State, or of any department of the government of this State, or of any bureau or fund created by law and in which the people of this State are directly or in- directly interested, or for or on account of any city, county, village or town, who 1. Appropriates to his own use, or to the use of any person not entitled thereto, without authority of law, any money so received ‘by him as such officer, clerk or deputy, or otherwise; or 2. Knowingly keeps any false account, or makes any false entry or erasure in any account of, or relating to, any money so received by him; or 3. Fraudulently alters, falsifies, conceals, destroys or obliterates any such account; or 4, Willfully omits or refuses to pay over to the people of this State or their officer or agent authorized by law to receive the 6 Supervisors’ \aNuAL. same, or to such city, village, county or town, or the proper officer or authority empowered to demand and receive the same, any money received by him as such officer when it is his duty, imposed by law, to pay over, or account for, the same; Is guilty of felony. Id., § 470. See, also, id., § 528. Other violations of law.—An officer or other person men- tioned in the last section who willfully disobeys any provision of law regulating his official conduct, in cases other than those speci- fied in that section, is guilty of a misdemeanor, punishable by a fine not exceeding $1,000, or imprisonment not exceeding two years, or both. Ia., § 471. § 2. Acting in a public office without having qualified.— A person who executes any of the functions of a public office with- out having taken and duly filed the required oath of office, or without having exeeuted and duly filed the required security, is guilty of a misdemeanor, as prescribed by law. Penal Code, § 42. Acts of officer de facto not affected. -— The last section must not be construed to affect the validity of acts done by a person exercising the functions of a public office in fact, where other persons than himself are interested in maintaining the validity of such acts. Penal Code, § 43. Corrupt bargain for appointments, etc.—A person who asks or receives, or agrees to receive, any gratuity or reward, or any promise thereof, for appointing another person, or procuring for another person an appointment to a public office or to a clerk- ship, deputation, or other subordinate position in such an office, is guilty of a misdemeanor. If the person so offending is a public officer, a conviction also forfeits his office. Penal Code, § 53. § 3. Taking unlawful fees—A public officer or a deputy, clerk, assistant or other subordinate of a public officer, or any person appointed or emploved by or in the office of a public officer, who shall, in any manner, act for or in behalf of any such officer, who asks or receives, or consents or agrees to receive, Tur SupERvIsoR. 7 any emolument, gratuity or reward, or any promise of emolument, gratuity or reward, or any money, property or thing of value or of personal advantage, except such as may be authorized by law for doing or omitting to do any official act, or for performing or omitting to perform, or for having performed or omitted to per- form any act whatsoever directly or indirectly related to any matter in respect to which any duty or discretion. is by or in pursuance of law imposed upon or vested in him, or may be exercised by him by virtue of his office, or appointment or em- ployment or his actual relation to the matter, shall be guilty of a felony, punishable by imprisonment for not more than ten years or by a fine of not more than four thousand dollars, or both. Id., § 48. Asking or receiving .reward for omitting or delaying official acts.— An executive officer who asks or receives any emolu- ment, gratuity or reward, or any promise of any emolument, gratuity or reward, for omitting or deferring the performance of any official duty, is guilty of a misdemeanor. Ia., § 49. or Taking fees for services not rendered, except in cases of charges for prospective costs, or fees demandable in advance in the cases allowed by law, is a misdemeanor. Id., § 50. Intrusion into public office.—A person who willfully intrudes hitnself into a public office, to which he has not been duly elected or appointed, or who, having been an executive or administrative officer, willfully exercises any of the functions of his office, after his right so to do has ceased, is guilty of a misdemeanor. Id., § 56. Officer refusing to surrender to successor.—A person who, having been an executive or administrative officer, wrongfully refuses to surrender the official seal, or any books or papers, appertaining to his office, upon the demand of his lawful suc- cessor, is guilty of a misdemeanor. Id., § 57. § 4. Neglect of duty——A public officer, or person holding a public trust or employment, upon whom any duty is enjoined by law, who willfully neglects to perform the duty, is guilty of a 8 Supervisors’ Manvat. “misdemeanor. This and the preceding section do not apply to cases of official acts or omissions, the prevention or punishment of which is otherwise specially provided by statute. Id., § 117. And see id., § 154. Public officer cannot waive irregularities, or statutory requirements. People vy. Wemple, 38 St. Rep. 17. CHAPTER IL ELECTION AND QUALIFICATION. reeen * 5 Section 5. Election — Supervisor. There shall be elected at the biennial town meeting in each town by ballot, one supervisor, * * * Town Law, § 12, as amended by Laws 1897, chap. 481; L. 1898, chap. 863; L. 1901, chaps. 349, 536. The time for holding town meetings is not uniform throughout the State. It is generally fixed by the board of supervisors, by resolution, so that the town meetings of évery town in the same county shall be held on the same day. After being so fixed, it cannot be changed for four successive years. Id., § 10; 3 R. S. 3202; as amended by Laws 1900, chap. 374. The provisions of the charter of a city, allowing a supervisor of each ward to be elected by the electors of each ward, is constitutional. People v. Supervisors, 189 N. Y. 524. By the amendment of the city charter, which divided the city into wards and gave one supervisor to each ward, the office of “the supervisor,” as pro- vided by the original charter, was abolished and so that officer ceased to be a member of the board of health, and as the ward supervisors are not made meme bers of the board, it was, after the amendment, composed of but five members, and four of them are competent to act as a board, in the absence of the fifth. People v. Board, 140 N. Y. 1. For special provisions for the years 1898, 1899 and 1900, see § 761, post. § 6. Term of office. Supervisors, town clerks, assessors, commissioners of highways, collectors, overseers of the poor, inspectors of election and con- stables, when elected, shall hold their respective offices for two years. But whenever there is or shall be a change in the time of 10 Supervisors’ Manual holding town meetings in any town, persons elected to such offices at the next biennial town meeting after such change shall take effect, shall enter upon the discharge of their duties at the expira- tion of the term of their predecessors, and serve until the next biennial town meeting thereafter or until their successors are elected and have qualified. Whenever the time of holding town meetings in any town is changed to the first Tuesday after the first Monday in November, except when changed as provided in section forty-three of this chapter, the town officers elected thereat shall take office on the first day of January succeeding their election. Except that the collector elected at such town meeting in nineteen hundred and three and biennially thereafter shall take office immediately upon his elec- tion and qualification as prescribed by law. All town officers hereafter elected at a biennial town meeting held at any time be- tween the first day of February and the first day of May shall, in case a board of supervisors thereafter adopts a resolution chang- ing the time of holding such biennial town meetings to the first Tuesday after the first Monday in November hold office until the first day of January succeeding the biennial town meeting first held pursuant to such a resolution. But the collector in each such town shall complete the duties of his office in respect to the collection of taxes, and the payment and return thereof, upon any warrant received by him during his term of office, notwithstand- ing the election of his successor. Town Law, § 13, as amended by Laws 1897, chap. 481; Laws 1898, chap. 363; Laws 1899, chap. 145, and Laws 1901, chap. 391, ELECTION AND QUALIFICATION. 11 In eertain counties, In each of the counties of this State containing over 300,000 inhabitants and less than 600,000 inhabitants, as now appears or as may hereafter appear by the latest Federal or State enumera- tion of inhabitants and within which is, or may be, a city divided into wards from which supervisors are elected for a longer term than one year, the term of office of supervisors of the respective towns shall be as long as the term of office of the city supervisors. But the provisions of this act shall not affect the term of any supervisor now in office. Laws 1893, chap. 180, § 1. City supervisors, The term of office of each supervisor hereafter elected in a city shall, notwithstanding the provisions of such city charter, be two years, and a supervisor shall only be elected in such city each second year thereafter, except to fill vacancies. City Law, § 2. The supervisor is elected by haliot, Town Law, § 12; as amended by Laws 1901, chaps. 391, 5386. and holds his office until his successor is elected and qualified, Id., § 12. Id. See Decisions, § 15, post. but after the expiration of such term, the office shall be deemed ae for the purpose of choosing his successor. An officer so holding over for one or more entire terms shall, for the purpose of choosing his successor, be regarded as having been newly chosen for such terms. Public Officers Law, § 5; 2 R. S. 2498. § 7. What qualifications a supervisor must possess. No person shall be capable of holding a civil office who shall not, at the time he shall be chosen thereto, be of full age, a citizen of the United States, a resident of the State, and if it be a local lla Supervisors’ Manuva office, a resident of the political subdivision or municipal corpora- tion of the State for which he shall be chosen, or within which the electors electing him reside, or within which his official functions are required to be exercised. Public Officers Law, § 3; 2 R. S. 2498. See post, § 23. § 8. What offices a supervisor may not hold. No supervisor can be appointed or elected to hold the office of superintendent of the poor in any county. County Law, § 210; 1 R. S. 780. Nor trustee of a school district, nor member of a board of educa- tion. Consolidated Schoo! Law, § 22, title 7. Nor commissioner for loaning the moneys of the United States. Chap. 413, Laws of 1897, § 83. In the above cases a supervisor is ineligible to election or appointment to gaid offices. If a supervisor is elected or appointed thereto the election or ap- pointment is a nullity. People v. Clute, 50 N. Y. 451. But there is a number of cases in which a different question arises, e. g., the charter of the city of Brooklyn says: ‘No alderman shall, during the term for which he is elected, hold any other public office.” An alderman was elected to Congress. It was held that the office of alderman became vacant. Thomas Kelly v. The Common Council of Brooklyn, 77 N. Y. 503. So in People v. Nostrand, a highway commissioner was elected sheriff. Sec tion 1, article 10 of the Constitution provides that sheriffs shall hold no other effice. It was held that the election of the commissioner to be sheriff operated as a resignation of the office of commissioner. Armstead C. Henry v. James Nostrand, 46 N. Y. 875. Where two offices are inconsistent or the multiplication of offices tends tc impair the public service, the acceptance of the second one by the incumbent o! another office, vacates the one first held. People vy. Com’rs, 76 Hun, 146. Ilustrations of this principle may be found in People v. Carrique, 2 Hill, 93; Van Orsdall v. Hazard, 3 id. 243-249; Peopl v. Board of Police, etc, 35 Barb. 535-540, 541-553; Angell & Ames o1 Corp. 443; People v. Conklin, 7 Hun, 188-194; James Ryan vy. Andrev H. Green, 58 N. Y. 295-304. ELECTION AND QUALIFICATION. 11b § 9. Who are ineligible. No county treasurer, superintendent of the poor, school com- missioner, trustee of a school district, or United States loan com- missioner, shall be eligible to the office of supervisor of any town or ward in this state. Town Law, § 50; 3 R. S. 3214 and 2891. See Decisions under § 8, ante. § 10. Oath of office. Every person elected or appointed to any town office, except justice of the peace, shall before he enters on the duties of hie office, and within ten days after he shall be notified of his election or appointment, take and subscribe before some officer authorized by law to administer oaths in his county, the constitutional oath of office, and such other oath as may be required by law, which shall be administered and certified by the officer taking the same without reward, and shall within eight days be filed in the office of the town clerk, which shall be deemed an acceptance of the office ; and a neglect or omission to take and file such oath, or a neg- lect to execute and file, within the time required by law, any official bond or undertaking, shall be deemed a refusal to serve, and the office may be filled as in case of vacancy. Town Law, § 51. See post, § 23; 3 R. S. 3214, § 11, Form of oath. The following oath will comply with the provisions of the law: a STATE OF NEW YORK: COUNTY OF ONEIDA, 88.2 TOWN OF TRENTON, I, Thomas J. Lewis, of the town of Trenton, in said county, having been elected supervisor of said town, do solemnly swear (or affirm) that I will sup- port the Constitution of the United States and the Constitution of the State 12 Supervisors’ Manvuat. of New York, and that I will faithfully discharge the duties of the office of supervisor or said tuwn, according to tue best or my ability. : ; And I do further svleninly swear (or attirm) that I have not directly or in- directly paid, offered or promised to pay, contributed, or ottered or promised to coutripute any woney or other valuable thing as a consideration or reward for the giving or withholding a vote at the election at which I was elected to said office, and have not made any promise to influence the giving or with- holdi an uch yote. ete a THOMAS J. LEWIS. Subscribed and sworn to before me, this 6th day of March, 1896. ROBERT PRICHARD, Justice of the Peace. CERTIFICATE OF JUSTICE. COUNTY OF ONEIDA, Town of Trenton, ed I, Robert Prichard, justice of the peace in and for the town of Trenton, in said county (or town clerk of the town of Trenton, in said county), do hereby certify, that on the 6th day of March, 1896. personally appeared before me Thomas J. Lewis, of said town, who then and there duly took and subscribed the foregoing oath. ROBERT PRITCHARD, Justice of the Peace, 1 R. S. 628; Constitution, art. 13, § 1. In case of an appointment, the latter part of the oath may be omitted. § 12. Before whom oath to be taken.— Every officer shall take and file the oath of office required by law before he shall be entitled to enter upon the discharge of any of his official duties. An oath of office may be administered by any officer authorized to take, within the state, the acknowledgment of the execution of a deed of real property, or by an officer in whose office the oath is required to be filed, or may be administered to any member of a body of officers, by a presiding officer or clerk thereof, who shall have taken an oath of office. The oath of office of a notary public or commissioner of deeds shall be filed in the office of the elerk of the county in which he shall reside. The oath of office of every state officer shall be filed in the office of the secretary of state; of every officer of a municipal corpora- tion, with the clerk thereof; and of every other officer, in the office of the clerk of the county in which he shall reside, if no place be otherwise provided by law for the filing thereof. Public Officers Law, § 10; 2 R. S. 2500. See ante, § 10. § 13. Oath to be filed— The supervisor taking the oath, within eight days thereafter. shall cause the certificate to be filed in the office of the town clerk. Ante, § 9. See post, § 23. ELXEcTION AND QUALIFICATION. 13 § 14. Notice to be given supervisor elected.— If his name appears on the poll list, that is to be deemed a sufficient notice of his election; but if not, he is entitled fo a notice of his election from the town clerk of the town, within ten days after the meet- ing at which he is chosen. Town Law, § 39; 3 R. S. 8211. § 15. Vacancies — What are and how filled.— Every office shall be vacant upon the happening of either of the following events before the expiration of the term thereof: 1. The death of the incumbent; 2. His resignation; 3. His removal from office; 4, His ceasing to be an inhabitant of the state, or if he be a local officer, of the political subdivision, or municipal corporation of which he is required to be a resident when chosen; 5. His conviction of a felony, or a crime involving a violation of his oath of office; 6. The judgment of a court, declaring void his election or ap- pointment, or that his office is forfeited or vacant; 7. His refusal or neglect to file his official oath or undertaking, if one is required, before or within fifteen days after the cora- mencement of the term of office for which he is chosen, if an elective office, or if an appointive office, within fifteen days after notice of his appointment, or within fifteen days after the com- mencement of such term; or to file a renewal undertaking within the time required by law, or if no time be so specified, within fifteen days after notice to him in pursuance of law, that such renewal undertaking is required. When a new office or an additional incumbent of an existing office, shall be created, such office shall for the purposes of an appointment or election, be vacant from the date of its creation, until it shall be filled by election or appointment. Public Officers Law, § 20; 2 RB. S. 2502-2508. A newly-created office which is not filled by the tribunal which created it, becomes vacant on the instant of its creation for the purpose of an election or appointment. In re Collins, 16 Misc. 598. Where a town is divided and a new town created therefrom during the term of office of the supervisor and town clerk of the original town, there is a vacancy in those offices in the new town until the first town meeting, at which they are to be filled only for the remainder of the unexpired term and not for a full term. Id. See §§ 6 and 10, ante and post this section. 14 Supervisors’ Manuva. Special election to fill certain vacancies.—If any person elected, chosen or appointed to the office of supervisor, overseer of the poor, or other town office, shall refuse to serve, or shall die, or resign, or remove out of the town, or become incapable of serving, before the next annual town meeting, after he shall be elected, chosen or appointed, the town clerk shall, within cight days after the happening of such vacancy, on the petition of not less than twenty-five legal voters of the town, call a special town meeting for the purpose of supplying the same. In case a special town meeting be not called, then and not otherwise any vacancy so occurring shall be filled by appointment, made by a majority of the justices of the peace of the town. But this section shall not apply to the filling of vacancies in the office of justice of the peace, or any other town office, where special provision is made by law for the mode and manner of filling the same. If a vacancy shall for any cause happen in the office of supervisor of any town within ten days immediately preceding the annual meeting of the board of supervisors of the county in which the town is situated, in which such vacancy shall occur, said vacancy may be filled by a majority of the justices of the peace of said town, in the manner above provided. : 1 R. S. 348, § 34, as amended by Laws of 1890, chap. 252; 3 R. S. 3218. Filling vacancy by appointment.— When a vacancy shall occur or exist in any town office, the town board or a majority of them may, by an instrument under their hands and seals, ap- point a suitable person to fill the vacancy, and the person ap- pointed, except justices of the peace, shall hold the office until the next biennial town meeting. A person so appointed to the office of justice of the peace shall hold the office until the next biennial town meeting,- unless the appointment shall be made to fill the vacancy of an officer whose term will expire on the thirty- first day of December next thereafter, in which case the term of office of the person so appointed shall expire on the thirty-first day of December next succeeding his appointment. The board making the appointment shall cause the same to be forthwith filed in the office of the town clerk, who shall forthwith give notice to the person appointed. A copy of the appointment of a justice of the peace shall also be filed in the office of the county clerk, before the person appointed shall be authorized to act. Town Law, § 65, as amended by chap. 481, Laws of 1897. “ELECTION AND QUALIFICATION. 15 The above provisions as to filling vacancies by special election and by appointment, are both inserted, because both seem to be in existence. See Statutory Construction Law, § 33. Prior to the enactment of the Public Officers Law an office was not deemed vacant while there was a person authorized to perform its functions and was acting in it, : Tappan v. Grey, 9 Paige, 507; People v. Woodruff, 32 N. Y. 355; People v. Randall, 91 Hun, 266-268. unless there is some special law governing the case, and prescribing that a failure to elect causes a vacancy. People vy. Crissey, 91 N. Y. 616-634. In the case of a tie vote, the incumbent holds over and there is no vacancy. People v. Randall, 91 Hun, 266. See decisions below. In March, 1893, defendant was elected a highway commissioner, and at the town meeting in March, 1894, he was again a candidate, having the relator for his opponent; the result of the voting was a tie; the defendant held over, and at a town meeting in 1895 the relator was again regularly placed in nomination and no one was nomi- nated against him and was elected, accepted the office in writing, qualified und gave his bond and entered upon his duties. The action was quo warranto. The court says: ‘The statute of 1893” (the present statute) ‘did not be- come a law until April, 1893, and did not extend or affect defendant’s term or affect his tenure in any way. According to this view his term expired iz March, 1894, and as there was a failure to elect his successor, he held over under section 2 of the Public Officers Law, until his successor was duly chosen and qualified, in March, 1895. “here is another view which leads to this result. Prior to the enactment of the Public Officers Law, in 1892, an office was not deemed vacant while there was a person authorized to perform its functions and was acting in it. Even now there is no physical vacancy, as by section 5, already mentioned, every officer, with the exception of those therein named, holds over and con- tinues to discharge the duties of his office after the expiration of the term for which he shall have been chosen until his successor shall be choser and qualified; after the expiration of such term, the office is deemed vacant for the purpose of choosing hig successor. Such successor must be chosen at the time of holding an annual town meeting, and the persons chosen to fill such vyacaneies hold their offices for the residue of the unexpired term for which they are elected. (§ 12 of chap. 569, Laws of 1890, as amended by chap. 344,. Laws of 1893.) The statute is plain and easily understood and readily applied to this ease. The defendant having regularly entered upon the duties of his office, held over and continued to discharge the same until March, 1895, be- cause no person was elected to succeed him. ‘Then the office was deemed vacant for the purpose of choosing his successor and the relator was duly elected and qualified and so became entitled to the office.” People ex rel. Lovett.v. Bradley, 91 Hun, 266; s. c., 12 Misc. 619; aff'd, 151 N.Y. 497. Attention is called to the provision as to special town meetings to. fill vacancies. § 15, ante. The provisions of the Election Law (§ 104, chap. 680, Laws of 1892) declaring that “the name of any person for whom the voter desires to vote for any office named on the official ballot may be written on the official ballot, which the voter proposes to vote,” or a paster containing one or more such names or offices, may be pasted thereon, does not limit the right of the voter to the offices named in such ballot, but if the official charged with the duty of preparing the ballot omits to print thereon the name of an office which, under the law, is to be filled at the election for which the ballot is prepared, the voter may write or paste thereon the name 16 Supervisors’ Manvat. of such office and of the person for whom he desires to vote as the incumbent thereof. The board of trustees of the village of W., acting under the authority con- ferred by the general act for incorporation of villages, passed a resolution that a police justice should be elected at the next village election * * * and every four years thereafter. At such election a police justice was elected for the full term specified; he qualified and held the office for a short time; he then resigned and the vacancy remained unfilled for the balance of the term. The official ballot for the annual election held the third Tuesday of March, 1894, did not contain the name of that office; the relator, however, received forty- four votes therefor, that being the whole number of votes cast for the office. Held, that a writ of peremptory mandamus was properly granted, requiring the board of trustees to recognize the relator as a police justice, but that said’ board could not be compelled to fix the salary of the office as that was a matter within their discretion. People v. Village, 144 N. Y. 616. The defendant opposed the granting of the writ upon the ground that no notice of the election of a police justice was given in the spring of 1894, and that the official ballots of neither party contained the name of the office or of any candidate to be voted therefor. The court says: ‘“ If the clerk or other officer charged with the duty, neglect to print upon the official ballot the name of an office, which, under the law, was to be filled at the election for which the oflicial ballots were prepared, the qualified voter will not thereby be deprived of his constitutional right to vote for any person he chooses for such an office.” 3 Id. 619. “With reference to the provision that ‘the voter may write or paste upon his ballot the name of any person for whom he desires to vote for any office,’ * * * we had occasion to say in People v. Shaw, 133 N. Y. 493, that to hold that a voter could not vote for any candidate whom he chose, notwith- standing that his candidate failed to receive a nomination by a political party, ete., pursuant to the requirements of a certain provision of that law, would be to disfranchise or to disqualify the citizen as a voter or a candidate and would affect the law with the taint of unconstitutionality in such respects.” Id. 619-620. “Section 82 of the Election Law made it the duty of the clerk to furnish official ballots containing the names of all offices to be filled at the election, The nonperformance of that duty with respect to the office of police justice, could not affect the fact that such an office, under the law, was one to be filled at the election to be held pursuant to the official notice. Section 104, notwithstanding an apparent limitation in its language as to the offices which might be voted for, must be construed as authorizing the voter to write or paste on the proper official ballot, the office which the law required to he filled at the election and the name of any person to fill it, whom the voter desires.” Id. 620. The votes of innocent electors are not invalidated by irregularities or un- authorized acts on the part of public officers charged with the duty of pre- paring and printing official ballots, when no irregularity or want of authority appears on the face of the ballots. People v. Wood, 148 N. Y. 142. Held, that while the act of the county clerk in inserting in the local party column the names of candidates who had not been nominated and certified by that party, was under the Election Law, as amended in 1895 (chap. 810. Laws of 1895), unauthorized and without right, it was a latent defect and did not disfranchise qualified and innocent voters who had used the official ballots so furnished them; and that where the local party column had been duly ELECTION AND QUALIFICATION. 17 crossed by voters to express their choice, the county board of canvassers should not be required to reject the ballots from the count for candidates so improperly included in that column. Id. The provision of section 105 of the Election Law, as amended (above), that “none but ballots provided in accordance with the provisions of this act shall be counted,” does not mean that no official ballots shall be counted except those prepared with strict conformity to the law by the officers charged with their preparation and printing. An official ballot is not a marked ballot within the law, because of an irregularity or defect in making it up-or printing it. Id. It will be noticed that a neglect or omission to take and file the oath of office or a neglect to execute and file, within the time required by law, any official bond or undertaking, shall be deemed a refusal to serve and the office may be filled as in case of vacancy. Town Law, § 51. See decisions, § 23, post. § 16. Form of order appointing supervisor.— ORDER APPOINTING SUPERVISOR TO FILL VACANCY. COUNTY OF RENSSELAER. : Town of Pittstown, { ss. Whereas, a vacancy has occurred in the office of supervisor of the town of Pittstown, by reason of the death (or as the case may be) of George Holmes, heretofore elected to said office from said town, i Now, therefore, by virtue of the power vested in us by the statute, in such case made and provided, we, the undersigned members of the town board of said town, do hereby, in order to fill such vacancy, nominate and appoint Charles Adams to be supervisor of said fown, to hold his said office until an- other is duly chosen or appointed in his place as prescribed by law. In witness whereof we have hereto set our hands and seals this 10th day of : July, 1869. (Signatures and seals.) Town Board of said Town. The appointment should be filed in the office of the town clerk forthwith and the person so appointed notified by the town clerk, forthwith, of his appointment. § 17. Notice of appointment.— To Charles Adams: You are hereby notified that at a meeting of the town board of the town of Pittstown, in the county of Rensselaer, held on the day of , 189 , you were duly appointed supervisor in and for said town, to fill the vacancy in such office occasioned by the death. (or as the case may be) of George Holmes, the former incumbent thereof. Such appointment was duly filed in the town clerk’s office on the day of , 189 , and entitles you to hold said office as provided by law. Dated, , 189. Yours, etc., Town Clerk. 18 Scprervisors’ Manual. § 18. Such appointment cannot be questioned collaterally.— Where the town board acquire jurisdiction their appointment can- not be questioned collaterally. Van Alen y. Vanderpool, 6 Jolins. 69; People v. Seaman, 5 Denio, 409; In the Matter of the Petition of Daniel R. Kendell to Vacate an Assessment, 85 N. Y. 302; People v. Isaac W. Crissey, 91 id. 616-635; Giles Foot v. Alfred Stiles, - 57 id. 399; In re Bradley, 141 id. 527, § 19.Resignation of office-—Any three justices of the peace of a town may, for sufficient cause shown to them, accept the resignation of any town officer of their town; and whenever they shall accept any such resignation, they shall forthwith give notice thereof to the town clerk of the town. Town Law, § 64; 3 BR. S. 3217. See § 480, post. which took effect on March 1, 1891, “except in towns in which the annual town meeting for 1891 shall be held on or subsequently to March ist, in which towns it shall take effect May 1, 1891.” Id., § 243. In 1892 the Public Officers Law was enacted, which provides that public officers may resign their offices as follows: “6. Every town officer, to the town clerk. * * * Every resignation shall be in writing, addressed to the officer or body, to whom it is made, If addressed to an officer, it shall take effect upon delivery to him at his place of business or when it shall be filed in his office. * * * If addressed to any other body ” (other than the Legislature) ‘it shall be delivered to the presid- ing officer or clerk of such body. if there be one, and if not, to any member thereof, and shall take effect upon such delivery and shall be filed with the clerk, or if there be no clerk, with the other records of such body. A delivery at the office or place of residence or business of the person to whom any such resignation may be delivered shall be a sufficient delivery thereof.” i Public Officers Law, § 21; 2 R. S. 2503. which took effect October 1, 1892. The latter scems to supersede the former and to require resignations to be filed in the town clerk’s office. Opinion attorney-general, 1895, p. 82. » § 20. Removal from office.—Any town or village officer, ex- cept a justice of the peace, may be removed from office by the supreme court for any misconduct, maladministration, malfeasance or malversation in office. An application for such removal may be made by any citizen resident of such town or village and shall be made to the appellate division of the supreme court held within the judicial department embracing such town or village. Such application shall be made upon notice to such town officer of not less than eight days, and a copy of the charges upon which the application will be made must be served with such notice. Public Officers Law, § 25a; 2 R. S. 2505. As to removal of justice, see below. ELECTION AND QUALIFICATION. 19 In order to warrant the removal of a person from office, there must be found acts or omissions relating to his office; some dereliction, neglect of duty or incapacity affecting his general character and fitness for office. People v. Mace, 84 Hun, 344; s. c., 65 St. Rep. 494. Where in a proceeding to remove a police justice, if the evidence shows in- tentional violation of the laws governing a magistrate, in discharging prison- ers without justification, with observations calculated to promote disorder in the community and in unwarrantably postponing the hearing of a serious cbarge of which he had exclusive jurisdiction, the police justice must be re- moved from office. In re Quigley, 66 St. Rep. 224; s.c., 82 N. Y. Supp. 828. A removal of a public officer as the result of a civil proceeding is not a erime within the Penal Code. Nor is the imposition of a fine for disobeying a writ of mandamus. People v. Meakim, 133 N. Y. 214. The power to appoint to the public service carries with it to the appointing power, in the absence of limiting words or of a fixed term, the right to remove the appointee at pleasure. People v. Morton, 148 N. Y. 156; People v. Mayor, 149 id. 215; People v. Robe, 126 id. 180; People v. Lathrop, 142 id. 113. Removal of justice of peace, etc.— Justices of the peace, police justices, justices. of justices’ courts and their clerks are re- movable by the appellate division of the supreme court. Code Crim. Pro., § 132, as amended by Laws of 1895, chap. 880. It seems that the reasonable expenses of a referee appointed to take proofs upon such proceedings, certified by the court, are a charge upon the city, town or village within which such justice exercises his duties. : Laws of 1847, chap. 280, § 25, as amended by chap. 354, Laws of 1880. Chap. 280, § 25, Laws of 1847, was repealed by chap. 593, Laws of 1886, but the amendatory act was not repealed. The court has no power to certify and tax counsel fee and disbursements, it is limited to the “reasonable expenses of the referee.” In re King, 130 N. ¥. 602. § 21. Supervisor elected or appointed to give security.— See Bonds by Guaranty Companies, post. First. Every supervisor hereafter elected or appointed shall, within thirty days after entering upon his office, make and deliver to the town clerk of the town his undertaking, with such sureties as the town board shall prescribe, to the effect that he will well and faithfully discharge his official duties as such supervisor, and that he will well and truly keep, pay over and account for all moneys and property, including the local school fund, if any, belonging to his town and coming into his hands as such super- visor; and such undertaking shall, after its execution, be presented to the town board for their approval as to its form, and the suffi- 20 Surervisors’ MANUAL. ciency of the sureties therein, and until the same shall be so approved, none of the moneys, books, documents, papers or prop- erty of the town shall be turned over or delivered to such super- visor elect. Town Law, § 60; 3 R. S, 3216. Every undertaking of a town officer, as provided by this chapter or otherwise, must be executed by such officer and his sureties and acknowledged or proven and certified in like manner as deeds to be recorded, and the approval indorsed thereon. The parties executing such undertaking shall be jointly and severally liable, regardless of its form in that respect, for the damages to any person or party by reason of a breach of its terms. Id., § 66; 3 R. 8, 3218. Official undertakings.— Every official undertaking, when re- quired by or in pursuance of law to be hereafter executed or filed by any officer, shall be to the effect that he will faithfully dis- charge the duties of his office and promptly account for and pay over all moneys or property received by him as such officer, in accordance with law, or in default thereof, that the parties exe- cuting such undertaking will pay all damages, costs and expenses resulting from such default, not exceeding a sum, if any, specified in such undertaking. The undertaking of a State officer shall be approved by the comptroller both as to its form and as to the sufficiency of the sureties, and be filed in the comptroller’s office. The undertaking of a municipal officer shall, if not otherwise provided by law, be approved as to its form and the sufficiency of the sureties by the chief executive officer or by the governing body of the municipality and be filed with the clerk thereof. The approval by such governing body, may be by resolution, a certified copy of which shall be attached to the undertaking. The sum specified in an official undertaking shall be the sum for which such undertaking shall be required by or in pursuance of law to be given. If no sum, or a different sum from that required by or in pursuance of law, be specified in the undertaking, it shall be deemed to be an undertaking for the amount so re- quired. If no sum be required by or in pursuance of law to be so specified, and a sum be specified in the un- dertaking, the sum so srecified shall not limit the liability of the sureties therein. Fvery official undertaking shall be exe- cuted and duly acknowledged by at least two sureties, each of Eection anp QUALIFICATION. 21 whom shall add thereto his affidavit that he is a ffeeholder or householder within the State, stating his occupation and residence and the street number of his residence and place of business if in a city, and a sum which he is worth over and above his just debts and liabilities and property exempt from execution. The aggregate of the sum so stated in such affidavits must be at least ' double the amount specified in the undertaking. The failure to execute and* official undertaking in the form or by the number of sureties required by or in pursuance of law, or of a surety thereto to make an affidavit required by or in pursuance of law, or in the form so required, or the omission from such an under- taking of the approval required by or in pursuance of law, shall not affect the liability of the sureties therein. Public Officers Law, § 11; 2 R. S. 2500. Force and effect of official undertaking—An officer of whom an. official undertaking is required, shall not receive any money or property as such officer, or do any act affecting the disposition of any money or property which such officer is entitled to receive or have the custody of, before he shall have filed such undertaking; and any person having the custody or control of any such money or property shall not deliver the same to any officer of whom an undertaking is required until such undertaking shall have been given. If a public officer required to give an official undertak- ing, enters upon the discharge of any of his official duties before giving such undertaking, the sureties upon his undertaking sub- sequently given for or during his official term shall be liable for all his acts and defaults done or suffered and for all moneys and property received during such term prior to the execution of such undertaking, or if a new undertaking is given, from the time notice to give such new undertaking is served upon him. Every official undertaking shall be obligatory and in force so long as the officer shall continue to act as such and until his successor shall be appointed and duly qualified, and until the conditions of the undertaking shall have been fully performed. When an official undertaking is renewed pursuant to law the sureties upon the former undertaking shall not be liable for any official act done or moneys received after the due execution, approval and filing of the new undertaking. Public Officers Law, § 12; 2 R. S. 2501. See decisions, post. * So tn the original. 22 Supervisors’ Manvat. Notice of neglect to file oath or undertaking.— The officer or body making the appointment or certificate of election of a public officer shall, if the officer be required to give an official undertaking to be filed in an office other than that in which the written appointment or certificate of election is to be filed, forth- with give written notice of such appointment or election to the officer in whose office the undertaking is to be filed. If any officer shall neglect, within the time required by law, to take and file an official oath, or execute and file an official undertaking, the officer, with whom or in whose office such oath or undertaking is required to be filed, shall forthwith give notice of such neglect, if of an appointive officer, to the authority appointing such officer; if of an elective officer, to the officer, board or body authorized to fill a vacancy in such office, if any, or if none and a vacancy in the office may be filled by a special election, to the officer, board or body authorized to call or give notice of a special elec- tion to fill such vacancy; except that the notice of failure of a justice of the peace to file his official oath, shall be given to the town clerk of the town for which the justice was elected. Public Officers Law, § 13; 2 R. S. 2501. Second. Bond for school moneys.— Immediately on receiv- ing the commissioner’s certificate of apportionment, the county treasurer shall require of each supervisor, and each supervisor shall give to the treasurer, in behalf of the town, his bond, with two or more sufficient sureties, approved by the treasurer, in the penalty of at least double the amount of the school moneys set apart or apportioned to the town, and of any such moneys un- accounted for by his predecessors conditioned for the faithful dis- bursement, safe-keeping and accounting for such moneys, and of all other school moneys that may come into his hands from any other source. If the condition shall be broken, the county treasurer shall suc the bond in his own name, in behalf of the town, and the money recovered shall be paid over to the successor of the supervisor in default, such successor having first given security as aforesaid. Whenever the office of a supervisor shall become vacant by reason of the expiration of his term of service, or otherwise, the county treasurer shall require the person elected or appointed to fill such vacancy, to execute a bond, with two or more sureties, to be approved bv the treasurer, in the nenalty of at least double the sum of the school moneys remaining in the hands of the old ELECTION AND QUALIFICATION. 23 supervisor, when the office became vacant, conditioned for the faithful disbursement, safe-keeping and accounting for such moneys. But the execution of this bond shall not relieve the supervisor from the duty of executing the bond first above men- tioned. § i, Consolidated School Law; 1'R. S. 505. ‘Refusal to give security a misdemeanor.— The refusal of a supervisor to give such security shall be a misdemeanor, and any fine imposed, on his conviction thereof, shall be for the benefit of the common schools of the town. Upon such refusal the moneys so set apart and apportioned to the town shall be paid to and disbursed by some other officer or person to be designated by the county judge, under such regulations and with such safe- guards as he may prescribe, and the reasonable compensation of such officer or person, to be adjusted, by the board of supervisors, shall be a town charge. Id., § 18. Id. 505-506. On filing this bond, the treasurer will give a certificate, showing this fact, for delivery to his predecessor in office. Id., subd. 7 and 8, § 4, title 3. Third. Bonds on account of administering funds for rail- road indebtedness — By certain local acts the office of railroad commissioners in certain towns was abolished, as above mentioned, and the supervisor acts and has charge of the railroad funds. The following act requires him to give security therefor, and is only applicable to the towns or wards in which the supervisors admin- ister such funds. The supervisor of any town or ward of age city, receiving or disbursing any funds on account of the bonded railroad debt of said town or ward, before receiving or disbursing any such funds, by virtue of any act of this State, shall execute to the town a bond with sureties, who shall be able to justify in at least double the amount of the money to be received by him as near as can be ascertained, said bond to be approved by the town clerk, and conditioned for the proper and due disbursement of moneys re- ceived on account of bonded railroad debt, and the faithful ac- counting thereof, which bond, when given, will be filed with the town clerk. Chap. 68, Laws of 1882; 2 R. S. 2113. 24 Supervisors’ Manvat. By a general statute, passed in 1889, provision was made for transferring the powers and duties of railroad commissioners to the supervisor. The following is the act: CHAP. 402, LAWS OF 1889. Transfer of Powers of Railroud Commissioners to Supervisor, if Authorized by Town Meeting. Section 1. Every town in which railroad commissioners heretofore appointed or elected under the provisions of any general or special statute of this State authorizing towns to incur indebteduess in aid of the construction of any rail- road, remain in office, and in which the duties imposed by such statutes, upon such commissioners, are not yet fully performed, is hereby authorized and empowered, at an annual town meeting, or at a special town meeting called for such purpose in the manner prescribed by law, to authorize the transfer of the powers and duties of such railroad commissioner or commissioners to the supervisor of such town, by a resolution to such effect passed and adopted by a majority vote of all persons voting at such town meeting. Official Bond of Supervisor.—Bond, how Approved. § 2. Within twenty days after the passage of such resolution at such town meeting the said supervisor shall file in the office of the town clerk of said town a bond running to the people of the State of New York, executed by himself and two or more sureties, in a penalty to be fixed by the board of town auditors of said town as hereinafter provided, and conditioned for the faithful performance of the duties of railroad commissioners transferred to him under said resolution, and the payment over according to law of all moneys coming into his hands by reason of such transfer; such bonds also to be approved as to form and sufficiency of sureties by the county judge of the county in which said town is located. Copies of Official Bonds, how Served on Ruilroad Commissioners.—Delivery to Supervisor of Moneys, Books, Papers, etc., of Town.—Office of Railroad Commissioner to Cease, upon Transfers.—Supervisor to be Vested with their Powers and Duties.—Effect of Transfer. § 3. Forthwith, upon the filing of such bond as aforesaid, the town clerk of the town shall indorse upon copies of such bond to be provided by the said supervisor, a certificate to the effect that the said bond has been filed in the office of such town clerk, and said supervisor shall serve such copies and cer- tificate upon the railroad commissioners respectively, and thereupon it shall be the duty of such railroad commissioners to pay over to such supervisor all moneys remaining in their hands as railroad commissioners of such town, and to deliver all books, papers. securities and other property belonging to said town and remaining in their hands as such commissioners unto the said supervisor, and to take his receipt therefor, which receipt shall be to them a proper and sufficient voucher. Immediately upon the delivery of said moneys and property by the said railroad commissioners to the supervisor, as afore- said, and in the manner aforesaid, the office of railroad commissioner of such town shall wholly cease. and the said supervisor shall thereupon be invested with all the powers conferred upon such railroad commissioner by the statute and proceedings under and by which they were appointed, and shall be sub- ject to all the duties imposed upon such commissioner by such statute, and all securities and evidences of debt transferred by said commissioners to said supervisor as aforesaid, which by the terms thereof are payable to the said railroad commissioners, shall be paid when due to said supervisor, upon his indorsement as supervisor, in the same manner and to the same effect as if indorsed by said railroad commissioners. ELEcTION AND QUALIFICATION. 25 Penalty of Supervisor's Bond, when and how Fixed.—Official Bond Hereafter Given by Supervisor to Include this Act. § 4. The board of town auditors shall meet for the purpose of fixing the penalty of the bond of said supervisor, as provided in the second section of this act, at the office of the town clerk within ten days after the town meet- ing at which the resolution hereinbefore provided for was passed, upon a day to be fixed by said town clerk, whereof each member of said board shall be notitied by said clerk either personally or by mail, at least three days before the time fixed for said meeting. In fixing the penalty of the bond to be given by said supervisor under the provisions of section two of this act, said board of town auditors shal] take into consideration the amount of moneys likely to come into the hands of such supervisor by reason of the additional duties im- posed upon him by this act. Hereafter, in a town in which the duties of rail- road commissioner have been transferred to the supervisor, the general bond given by such officer, conditioned to safely hold and pay over all moneys com- ing into his hands and belonging to said town, shall be deemed to include and be a security for the payment over of all moneys coming into the hands of such supervisor under and by reason of the provisions of this act. Compensation of Supervisor. § 5. For the performance of the additional duties devolved upon him under the provisions of this act, such supervisor shall be entitled to a reasonable compensation, to be fixed by the board of town auditors of such town. § 6. This act shall take effect immediately. Chap. 402, Laws of 1889; 2 R. S. 2113. Abolition of office of railroad commissioner.— The board of supervisors of any county may, upon the application of the auditing board of any municipal corporation therein, by resolu- tion abolish the office of railroad commissioners of such municipal corporation and direct the manner of the transfer of their duties to the supervisor of the town or the treasurer of the municipal corporation other than a town, and upon his compliance with such directions, such transferee shall be vested with all the powers conferred upon such railroad commissioners and subject to all the duties imposed upon them. Municipal Law, § 13; 2 R. S. 2105. Validation of official acts performed before filing official oath or undertaking.— If a public officer, duly chosen, has here- tofore entered, or shall hereafter enter on the performance of the duties of his office, without taking or filing an official oath, or executing or filing an official undertaking, as required by the constitution, or by any general or special law, his acts as such officer, so performed, shall be as valid and of as full force and effect as if such oath had been duly taken and filed, and as if such undertaking had been duly executed and filed, notwithstand- ing the provisions of any general or special law declaring any such office vacant, or authorizing it to be declared vacant, or to be filled as in case of vacancy, or imposing any other forfeiture 26 Supervisors’ \anuat. or penalty for omission to take or file any such oath, or to execute or file any such undertaking; but this section shall not otherwise affect any provision of any general or special law, declaring any such office vacant, or authorizing it to be declared vacant, or tu be filled as in case of vacancy, or imposing any other forfeiture or penalty, by reason of the failure to take or file any such oath or to execute or file any such undertaking; and this section shall not relieve any such officer from the criminal liability imposed by section forty-two of the penal code, for entering on the dis- charge of his official duties without taking or filing such oath or executing or filing such undertaking. Public Officers Law, § 15, added by chap. 403, Laws of 1894; 2 R. S. 2502. DECISIONS. A supervisor is liable for public moneys in his hands, lost by the failure of his bankers, without fault or negligence on his part. Tillinghast v. Merrill, 151 N. Y. 135. So is a tax collector. Village of Oneida v. Thompson, 92 Hun, 16; s. c., 72 St. Rep. 834. Obligation of sureties on tax collector’s bond for faithful performance of his duty, includes all duties which, by virtue of his office, fall to him during his term. Village of Olean v. King, 116 N. Y. 355. It will be noticed that the law says that “every official undertaking shall be obligatory and in force so long as the officer shall continue to act as such and until his successor shall be appointed and duly qualified and until the conditions of the undertaking shall have been fully performed,” Public Officers Law, § 12; 2 R. S. 2501. and, “ when an official undertaking is renewed pursuant to law, the sureties upon the former undertaking shall not be liable for any official act done or moneys received after the due execution, approval and filing of the new undertaking.” Id. Sureties on a supervisor’s bond are only liable for moneys which their prin- cipal is authorized and bound by law to receive in his official capacity, and not for that which he receives voluntarily, or which the board of supervisors without authority order paid to him. So where a town collector, in pursuance of his warrant, paid to the supervisor moneys collected for snport of the poor and repair of highways. held that the snreties were not liehte for their principal’s appropriation of those moneys, because it was the duty of the hoard to require them to he paid directly to the overseers of the poor and the com- missioners of highways, respectively. People vy. Pennock, 60 N. Y. 421. A bond to “H., town clerk,” to be “ paid to said town clerk or his succes- sors in office,” held sufficient, Edmund G. Sutherland v. James Carr, 85 N. Y. 105. Bonds given by a public officer for the faithful performance of his duties, extend to and include all such duties as may be added to the office or imposed upon the officer as such. Board of Education v. Quick, 99 N. Y. 188; Mayor v. Kelly, 98 id. 467; Board of Supervisors v. Clark, 92 1d. 391. ELEcTION AND QUALIFICATION. 27 Where the statute itself makes it a duty of the office to pay over the moneys received, a condition in the official’s bond that he will faithfully per- form the duties of the office, includes and embraces the duty of payment over and the omission of an express condition for such payment, if a defect at all, is covered by the provisions of the statute. ; Mayor v. Goldman, 35 St. Rep. 404; s. ¢., 125 N. Y. 395. The statute now in force contains a similar provision. Public Officers Law, § 11; 2 R. S. 2500. § 22. Form of bonds or security required. See ante, § 21, “ First.” BOND OF SUPERVISOR — (General). Know all men by these presents, that we, Charles L. Marshall, as principal, and William J. Millard and Herbert C. Sholes, as sureties, all of the town of Paris, county of Oneida, and State of New York, are held and firmly bound unto John Doe, as town clerk of said town, in the penal sum of $10,000, to be paid to the said Doe, as town clerk aforesaid, or to his successor in office. For which payment well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Witness our hands and seals this 12th day of March, 1886. Whereas the:above bounden, Charles L. Marshall, was, on the 5th day of March, 1886, duly elected supervisor of the town of Paris, in said county: Now, therefore, the condition of this bond is such, that if the said Marshall shall well and faithfully discharge his official duties as such supervisor, and shall well and truly keep, pay over and account for all moneys and property, including the local school fund, if any, belonging to his said town and coming into his hands, as such supervisor, without fraud or delay, then this obligation to be void, and in default thereof we will pay all damages, costs and expenses. resulting from such default. CHARLES L. MARSHALL, [1.8.] WILLIAM J. MILLARD, [L. S.] HERBERT C. SHOLES. [L. 8.] ACKNOWLEDGMENT. STATE OF NEW YORK, k ss 7 County of Oneida, 5 On this 12th day of March, 1886, before me, the subscriber, personally ap- peared Charles L. Marshall, William J. Millard and Herbert C. Sholes, to me personally known to be the same persons described in and who executed the above instrument and severally acknowledged that they executed the same. M. M. JONES, Justice of the Peace. JUSTIFICATION. STATE OF NEW YORK, k ss 3 County of Oneida, ee William J. Millard and Herbert C. Sholes being duly and severally sworn, each for himself says: the said William J. Millard, that he is one of the sureties above named and that he is a freeholder (or householder) within this State and that he is a by occupation, and resides at No. street in the city (or town) of , and his place of business is No. street in said city (or town); that he is worth the sum of ten thousand dollars over and above his just debts and liabilities and property exempt from execution; And the said Herbert C. Sholes for himself says, that he is one of the sureties above named and a freeholder (or householder) within this State; that he is a by occupation and resides at No. street, in the city bo 28 Supervisors’ Manvat. (or town) of , and his place of business is No. street, in said city (or town); that he is worth the sum of ten thousand dollars over and above his just debts and liabilities and property exempt from execution. (Signed.) WILLIAM J. MILLARD, HERBERT C. SHOLES. Severally subscribed and sworn to before me, ). this 12th day of March, 1886. M. M. Jonrs, Justice of the Peace. See Town Law, § 60, and Public Officers Law, § 11. APPROVAL. We hereby approve the foregoing (or within) bond, as to its form and man- ner of execution and the sufficiency of the sureties therein. Dated March 12, 1886. anop yO bd G. Re Town Board of the Town of Paris. If the approval be by a resolution, a certified copy thereof shall be attached to the undertaking. Publie Officers Law, § 11. The above bond when completed is to be filed with the town clerk. This bond need not be approved by the predecessor of the supervisor, for he ceased to be supervisor when his successor filed his oath of office. In re Bradley, 141 N. Y. 527. BOND FOR SCHOOL MONEYS. (See ante, § 21, ‘‘ Second.’’) Know all men by these presents, that we, Andrew L. Williams, supervisor of the town of Kirkland, in the county of Oneida, and State of New York, as principal, and George Beach and Jacob F. Getman, of the same town, as sureties, are held and firmly bound unto John R. Edwards, as treasurer of the county of Oneida, in the penalty of five thousand dollars, to be paid to the said Edwards, as treasurer of said county, his successor in office, attorney or assigns; to which payment, well and truly to be made, we bind ourselves, jointly and severally, by these presents. Sealed with our seals and dated this 10th day of June, 1886. The condition of this obligation is such that if the above hounden Andrew L. Williams, as supervisor aforesaid, shall safely keep, faithfully disburse and justly account for and pay over all the school moneys apportioned to said town, and all other school moneys that may come into his hands, as such supervisor, from any other source, then this obligation to be void: and in de- ae pnercel we will pay all damages, costs and expenses resulting from such efault. ANDREW L. WILLIAMS, [L. 8.] GEORGE BEACH, [L. S.J JACOB F. GETMAN. [L. S.] [Add acknowledgment and justification, as in preceding form.] The county treasurer approves the bond, if satisfactory, as follows: I hereby approve the foregoing (or within) bond as to its form and manner of execution and the sufficiency of the sureties therein. Dated June 11, 1886. JOHN R. EDWARDS, Treasurer of Oneida County. ELECTION AND QUALIFICATION. 29 This bond is filed with the county treasurer, who should give the supervisor filing the same a certificate thereof. Consolidated School Law, § 17, art. 2, title 2; 1 R. S. 505. From the preceding forms any other bond required can be adapted by a little care, ; § 23. Qualifying, what is,— First. An. elective officer is not “ qualified” to serve until the officers appointed. by law to determine the question (i. e., the result of the election as to such office,) have so determined it; or the judgment of a competent court decreed the result. People v. Crissey, 91 N. Y. 616-627; People v. North, 72 id. 124; People v. Carter, 35 St. Rep. 884-886; In re Bradley, 141 N. Y. 527. The legislature may provide for the manner in which the result of an election shall be determined and declared and where the mode is so provided, until it is obeyed, the election is not complete and the candidate not qualified to serve. Ia. His credentials are the certificate of election from the proper officers. Id. Second. The elective officer so declared to be elected must take and file his oath of office. ‘When that has been done, the office is deemed to have been accepted, and that is equivalent to saying that the officer elect has entered upon his duties. , In re Bradley, 141 N. Y. 527-531; People v. McKinney, 52 N. Y. 874. That he is regarded as in office, when he has filed his oath, is perfectly clear from the provision that a neglect to file the oath within the prescribed time causes a vacancy. When he has evi- denced, in the required manner, his acceptance of the office to which elected, his predecessor is out and has no further standing. 141 N. Y. 531, supra. ! Until he so files his oath of office, he holds by a defeasible title. That omission may work a forfeiture, but unless and until such forfeiture is adjudged, he remains the rightful officer as if he had taken the proper oath. People v. Crissey, 91 N. Y. 616, 635-636; Horton v. Parsons, 37 Hun, 42-46. So, with neglecting to file his bond. Id.; Cronin v. Stoddard, 97 N. Y. 271. 30 Scprervisors’ Manuva. As to the effect of filing an oath of office which does not comply with the statute, see Horton vy. Parsons, 37 Hun, 42. As to the effect of filing an oath which has no venue, see Horton v. Parsons, 37 Hun, 42-44; People v. Stowell, 9 Abb. N. C. 456. in which it is held to be immaterial. As to the effect of filing a bond which does not comply with the statute, see Adams v. Tator, 42 Hun, 384-386; People v. Watts, 73 id. 404; s. c., 55 St. Rep. 770. As to the time in which to file oath or bond being directory and not mandatory, see 42 Hun, supra, and cases cited; People v. McKinney, 52 N. Y. 374; Foot v. Stiles, 57 id. 399; Dutton v. Kelsey, 2 Wend. 615; McRobert v. Winant, 15 Abb. N.S. 210. As to administering such oath by mistake upon a book other than the bible, see People vy. Cook, 8 N. Y. 67. , As to the person before whom the oath may be taken, see Public Officers Law, § 10; Town Law, § 51. People v. Watts, 73 Hun, 404; s. c., 55 St. Rep. 770. The clerk, or officer, before whom the oath is to be taken is not called upon to decide as to the legality of the applicant’s election, but in his ministerial capacity is obliged to administer the oath, and mandamus lies to compel him so to do. People v. Straight, 128 N. Y. 545. The statement of the result of the canvass of votes given at a town meeting, held for the election of town officers, entered by the clerk of the meeting in the minutes of the proceedings kept hy him as required by law, is intended by the statute as the certificate and evidence of ‘election. Case v. Campbell, 16 Abb. N. C. 270-271; In re Baker, 11 How. Pr. 418. The certificate of a town clerk, showing that particular persons were declared duly elected inspectors of election and that no others have been elected in their stead; and that no appointment of any others has been filed in his office, is not evidence for any purpose. People v. Cook, 14 Barb. 259. A certificate of the appointment of persons as inspectors of election, proved by the town clerk to be in the handwriting of his predecessor in office and to have been taken from the files Erection anp QUALIFICATION. 31 of the town clerk’s office and brought to court and which paper is signed by the clerk, supervisor and a justice of the town and filed on the back in the former clerk’s handwriting, is the best evidence of the appointment of such inspector and is sufficiently proved. Id. Whether such certificate is filed on the day of election or after- ward, is immaterial. Ia, The fact that a board of canvassers proceed for a time in re- ceiving votes without clerks, one of the inspectors acting as such in consequence of their inability to procure suitable clerks, will not invalidate the election. Id. Nor will the fact that during part of the time there were four inspectors acting at the polls and that the returns are signed by four, although an irregularity, affect the election. Id. See decisions, § 18, ante. Appointments to office are required to be in writing under the hands and seals of the appointing power. § 15, ante. See People v. Murray, 70 N. Y. 520; People v. Willard, 44 Hun, 580; Cotanch v. Grover, 57 id. 272. The resolution of a municipal corporation duly entered in its records, is sufficient evidence of an appointment to office made thereby. People v. Stowell, 9 Abb. N. C. 456. The common council having once appointed a person to an office for a stated term, in pursuance of authority given to it by law, it cannot thereafter rescind and annul the appointment and appoint another person to the same office, during that term. Ia. The duty of the mayor to attest an appointment made by the common council, held ministerial only, and his omission to sign the appointment did not, therefore, vitiate it, nor enable the common council to rescind it. Id. A majority of the appointing power may lawfully determine beforehand and by a caucus for whom they will vote for an ap- pointive office. Such prior determination will not invalidate a subsequent appointment made in conformity thereto. Id. CHAPTER III THE SUPERVISOR. Sec. 24. Duties and powers. Sec. 68. Habitual criminals. 25. Classification. 69. Insurance companies, 26-34. As to books, papers, etc. 70. Excise moneys. 35-88. Accounts. 72. Bounty for wolves. 39-54. Bonds or undertakings. 73, 79. As to villages. 55. Filing papers, etc. 75. As to garbage. 56. To attend meeting of board of 76. Police justices. supervisors. 80. Water and sewerage. 57. Special constables. 83. Lighting streets. 58. Fines. 84-93. Juries. 59. Penalties. 94-96. Mobs and riots. 60-61. Fires in woods. 97-100. As to agricultural law. 62-63. Furniture and books for 101. Town surveys. clerk’s office. 102. Licenses for hacks. 64, 74. Town fire companies. 103-105. Supplementary proceed- 65-66. Town house; lock-ups. ings for taxes, 67. Burial grounds. § 24. Duties and powers.—After a supervisor has duly quali- fied he is ready to proceed with the duties of his office. He derives his right to act as a public officer from statutes enacted by the legislature, which expressly, or by necessary im- plication, limit, define and prescribe what he may lawfully do. Within such limits so conferred his jurisdiction is confined. If he attempts to go beyond this jurisdiction he does so at his peril, and becomes personally responsible therefor. § 25, Classification.— The jurisdiction of a supervisor extends to these cases: First. As a town officer. Second. As a member of the board of county canvassers. Third. As a county officer, or sitting as a member of the board of supervisors. HIS DUTIES AS A TOWN OFFICER. § 26. To demand and receive books, papers and moneys from his predecessor.—After the bond of the supervisor has been approved by the town board, as prescribed by section 21, ante, he must demand from his predecessor all the records, books, papers and the balance of moneys remaining in his hands, as ascertained by the auditors of town accounts. If he desires, it is the duty of his predecessor to make oath that the same are all the records, etc., in his hands. The following is a statement of the law: THE SvurEervisor. 33 Delivery of books and papers by outgoing officer to suc- cessor.—Whenever the term of office of any supervisor, town clerk, commissioner of highways or overseer of the poor shall expire, or when either of such officers shall resign, and another person shall be elected or appointed to the office, the succeeding officer shall, immediately after he shall have entered on the duties of his office, demand of his predecessor all the records, books and papers under his control belonging to such office. Every person so going out of office, whenever so required, shall deliver upon oath to his successor all the records, books and papers in his pos- session or under his control belonging to the office held by him, which oath may be administered by the officer to whom such delivery shall be made, and shall, at the same time, pay over to his successor the moneys belonging to the town remaining in his hands. If any such officers shall have died, the successors or successor of such officer shall make such demand of the executors or administrators of such deceased officer, and such executors or administrators shall deliver, upon the like oath, all records, books and papers in their possession, or under their control, belonging ' to the office held by their testator or intestate. If any person so going out of office, or his executors or administrators, shall refuse or neglect, when lawfully required, to deliver such records, books or papers, he shall forfeit to the town, for every such refusal or neglect, the sum of two hundred and fifty dollars; and officers entitled to demand such records, books and papers may compel the delivery thereof in the manner prescribed by law. Town Law, § 84; 3 R. S. 3220. On receiving such records, ete., he should give his predecessor a receipt, which may be in the following form: Received of F. A. Willerd, late supervisor of the town of Boonville, three hundred dollars and five cents ($300.05), the balance of town moneys remain- ing in his hands. Also vouchers No. to No. , both inclusive, in support of his charges for disbursements bearing the same number in his cash account, and amounting in the aggregate to the sum of dollars and cents, Also one (or more as the case may be) bound account-book, one copy Thompson’s Supervisors’ Manual (and so on with each book or other property in his custody as supervisor). Dated March 15, 1886. T, A. LOWERY, Supervisor of the Town of Boonville. § 27. Refusal a misdemeanor.—A person who, having been an executive or administrative officer, wrongfully refuses to sur- render the official seal, or any books or papers appertaining to 84 Supervisors’ MANUAL. his office, upon the demand of his lawful successor, is guilty of a misdemeanor. Penal Code, § 57. § 28. Proceedings to compel delivery, etc.—A public officer may demand from any person in whose possession they may be, a delivery to such officer of the books and papers belonging or appertaining to such office. If such demand is refused, such officer may make complaint thereof to any justice of the supreme court of the district, or to the county judge of the county in which the person refusing resides. If such justice or judge be satistied that such books or papers are withheld, he shall grant an order directing the person refusing to show cause before him at a time specified therein, why he should not deliver the same. At such time; or at any time to which the matter may be adjourned, on proof of the due service of the order, such justice or judge shall proceed to inquire into the circumstances. If the person charged with withholding such books or papers makes affidavit before such justice or judge that he has delivered to the officer all books and papers in his custody which, within his knowledge, or to his belief, belong or appertain thereto, such proceedings before such justice or judge shall cease, and such person be discharged. If the person complained against shall not make such oath, and it appears that any such books or papers are withheld by him, such justice or judge shall commit him to the county jail until he delivers such books and papers, or is otherwise discharged accord- ing to law. On such commitment, such justice or judge, if re- quired by the complainant, shall also issue his warrant directed to any sheriff or constable, commanding him to search, in the daytime, the places designated therein, for such books and papers, and to bring them before such justice or judge. If any such books and papers are brought before him by virtue of such war- rant, he shall determine whether they appertain to such office, and if so shall cause them to be delivered to the complainant. Code Civ. Pro., § 2471a. The title to office cannot be determined by these proceedings. Matter of North v. Cary, 4 T. & C. 357; In the Matter of Whiting, 2 Barb. 514; People v. James Allen, 51 How. 97; Hodgkin v. A. & P. R. R. Co., & Abb. 73; 16 Abb. N. C. 269-272; Nichols v. M’Lean, 101 N. Y. 536; In re Baker, 11 How. 418; In re Bagley, 27 id. 151; People v. Stevenson, 5 Hill, 616. The applicant’s title to the office must be clear and free from reasonable doubt to entitle him to institute these proceedings. 2 Crary’s Special Proc. 206; People v. Allen, 51 How. 97-99; 16 Abb. N. ©. 269-272; In re Application of Benjamin Case v. Andrew Campbell, to compe? delivery of books, 17 N. Y. W. Dig. 473; Matter of North y. Cary, 4 T. & O. 857, and cases supra, Tue SupERVISOR. 35 But it is sufficient if the applicant is in possession of the office under color of title, though if both parties claim to be in possession, and it is doubtful which is the actual occupant, the court will require the parties to have the right to the office determined by action before entertaining the proceeding. In the Matter of Conover v. Devlin, 24 Barb. 587; Conover vy. Devlin, 15 How. 470; Conover’s Case, 5 Abb. 74-281. In order to enable a supervisor to maintain the summary proceeding to compel his predecessor to turn over the town moneys, books and papers, it is only necessary to establish the fact of his election as evidenced by the proper certificate and the fact that he has duly qualified. In re Bradley, 141 N. Y. 527; In re Foley, 8 Misc. 196. § 29. Form of application.— In the Matter of the Application of D. | D. C. to Compel Delivery of Books } and Papers. J To Hon. W. B. Sutton, County Judge of Oneida County: The petition of D. D. C., above named, respectfully shows that on March 5, 1885, one J. S. T. was duly elected to the office of supervisor of the town of Deerfield, in said county, to serve for one year from said date, and duly qualified therefor and took possession of said office and of the records, books and papers hereinafter mentioned, and continued in possession thereof till June 9, 1885, when he died. 2 That your petitioner was, on the 12th day of July, 1885, duly appointed to fill the vacancy in said office caused by the death of said T., and has duly taken and subscribed the oath of office, duly filed the same in the town clerk’s office of said town, and duly furnished the security, and duly qualified himself as supervisor of said town as required by law, and since said July 12, 1885, has been and now is the supervisor of said town. That, by virtue of, said appointment, and the other acts above set forth, your petitioner is the successor to said T. in said office, and entitled to pos- session of the records, books and papers heretofore in the possession or under the control of said T. belonging to or appertaining to said office. That the said records, books and papers belonging and appertaining to said office, to-wit: (describe the property), have come to and are now in the possession of C. D.; that said C. D. has not been elected or appointed supervisor of said town, and does not claim to be such. 3 That on the day of , 1885, your petitioner duly demanded said records, books and papers of said C. D., who thereupon refused to deliver the same, or any of them. to him. That said C. D. now is, and for a year last past has been, a resident of Oneida county. That no previous applica- tion for the order herein asked for has been made herein. Wherefore. your petitioner demands that the said C. D. be ordered to show cause before vour honor why he, the said C. D., should not be com- pelled to deliver said records, books and papers to your petitioner, and why your petitioner should not have such further or other relief or order as may be proper. Dated August 1, 1885. D. D. C. ONEIDA COUNTY, ss.: D. D. C., being duly sworn, says: That he is the petitioner above named; that he has read the foregoing petition and knows the contents thereof: that the same is true to his own knowledge, except as to the matters therein 36 Supervisors’ Manvat. stated to be alleged on information and belief, and that as to those matters he believes it to be true. D. D.C. Sworn to before me, this Ist day of August, 1885. JOHN DOE, Justice of the Peace. If any of the allegations in the above petition are upon information and be- lief, it would be safer to attach the affidavit of some person who knows the facts in relation thereto. If such person will not make the affidavit, then allege the sources of the petitioner’s information, and the grounds for his be- lief, and the reason why the informant’s affidavit is not given. & 80. Order to show cause on application.— (Title substantially as in the last form.) On reading and filing the petition of D. D. C., dated August 1, 1885 (and specifying other papers relied on, if any), and being satisfied by the oath of said petitioner and other testimony offered, that the records, books and papers mentioned in said petition are unlawfully withheld, on motion of W. A. Matte- son, Esq., attorney for said petitioner, it is hereby Ordered, that said C. D. show cause before me at my chambers in the city of Utica, N. Y¥., on the 10th day of August, 1885, at ten o’clock in the fore- noon of that day, why he should not be compelled to deliver the records, books and papers mentioned in said petition to said D. D. C., and ‘why said D. D. C. should not have such other and further relief as may be just. Let a copy of this order and the papers on which the same is granted be served on said C. D. personally, on or before August 5, 1885. Dated August 1, 1885. W. B. SUTTON, Oneida County Judge. The following forms may be used therefor: § 31. Affidavit of delivery. — STATE OF NEW YORK, County of Oneida, C. D. of said county, being duly sworn, says, that he is the person men- tioned and described in a certain petition and complaint made by one D. D. C. before the Hon. W. B. Sutton, county judge, on the Ist day of August, 1885, and that he has delivered over to said D. D. C. all the books, records and papers in his custody, which, within his knowledge, or to his belief, belong or appertain, to said office of supervisor of the town of Deerfield in said county. Cc. D. Sworn, etc. This affidavit must be made before the officer before whom the proceedings are pending. McGrory v. Henderson, 43 Hun, 438. If such affidavit be made, the proceedings cease. If it is not made, and after investigation the judge is satisfied that the papers are unlawfully withheld, an order is usually made in the following form; Tue SUPERVISOR. 37 § 382. Order thereupon.— (Title substantially as in preceding form, § 29.) Whereas, on the lst day of August, 1885, at my chambers in Utica, N. Y., complaint was made to the undersigned, county judge of Oneida county, by D. D. C., of which the following is a copy, to-wit (here insert the petition, or a summary of its contents); and, Whereas, being satisfied by the oath of said D. D. C. that the records, books and papers mentioned in said petition or complaint, dated August 1, 1885, were unlawfully withheld, and that said C. D. resides in Oneida county, I granted an order directing said C. D. to show cause before me, on August 10, 1885, at my chambers, why he should not be compelled to deliver said records, books and papers to said D. D. C., and for such other and further relief as may be just, and at the time and place so appointed, said D. D. C. and said C. D. appeared before me, and due proof having been made of the service of said order, petition and all papers accompanying the same, I proceeded to in- quire into the circumstances, which inquiry was continued before me from day to day until this day, the matter having been regularly adjourned, and said C. D. not having made oath that he has delivered to said D. D. C. the said books, papers and records, and it appearing that said D. D. C. is the successor to said office of supervisor of the town of Deerfield, and that said records, books and papers are still unlawfully withheld, and that said C. D. still omits and refuses to deliver up the same (*), now after hearing W. A. Matteson, Hsq., attorney for said D. D. C., in favor, and D. C. Stoddard, Esgq., attorney for said C. D., in opposition thereto, it is hereby Ordered, that said C. D. be and he is hereby committed to the county Jail of Oneida county until he delivers such books and papers or is otherwise dis- charged according to law. And the same being required by said D. D. C., it is further ordered, that a search warrant issue to said sheriff or any constable of said county com- manding him to search in the daytime the house of said C. D., situated (in- sert a particular designation or description of said house, and of any other place to be searched), for said records, books and papers, to-wit: (here insert a particular description of the articles) so withheld, and seize and bring them before the undersigned. Dated August 15, 1885. WwW. B. SUTTON, Oneida County Judge. § 83. Search warrant.— The People of the State of New York to the Sheriff, or any Constable of Oneida County: Whereas (recite proceedings to the asterisk (*) as in the form above), and said D. D. C. having further required a search warrant to be issued, you, the said sheriff of Oneida county, and any constable of said county, are hereby further commanded to search, in the daytime, the house of said C. D., situ- ated (insert a particular designation or description of said house and of any offer place to be searched) for said records, books and papers, to-wit: (here insert a particular description of the same) and seize and pring them before the undersigned. In witness whereof, I have hereunto set my hand and seal, at my chambers in Utica, N. Y., this 18th day of August, 1885. W. 'B. SUTTON, [L- 8.] Oneida County Judge. § 34. To demand from his predecessor and other town officers all school and town moneys.—TIt is his duty, so soon as the bond to the county treasurer shall have been given by him and approved by the treasurer, to deliver to his predecessor the 38 Supervisors’ Maxvat. treasurer’s certificate of these facts, to procure from the town clerk a copy of his predecessor’s account, and to demand and receive from him any and all school moneys remaining in his hands. Consolidated School Law, subd. 7, § 4, title 3; 1 R. S. 508. The bond referred to is the same mentioned in section 21, “ Second,” unxte. Furnished with the treasurer’s certificate and a certified copy of his predecessor’s account from the town clerk, and the approval by the town board of his bond, he is then en- titled to demand and receive all school moneys. Unless this certificate and approval be produced the moneys should not be paid to him by his predecessor, nor should he pay these moneys to his successor when his term of office expires. It is his duty, upon receiving such a certificate and approval from his successor, and not before, to pay him all school moneys re- maining in his hands, and to forthwith file the certificate in the town clerk’s office. Id., subd. 8; 1 R. S. 509. § 35. Keeping accounts.— Having received the books, and it being his duty to receive and pay out the town and school moneys, it is necessary for him to keep proper accounts thereof. The supervisor of each town shall receive and pay over all moneys raised therein for defraying town charges, except those raised for the support of highways and bridges, and of the poor. Town Law, § 80, subd. 1; 3 R. 8. 8218. He shall keep a just and true account of the receipt and ex- penditure of all moneys which shall come into his hands by virtue of his office, in a book to be provided for that purpose, at the expense of the town, and to be delivered to his successor in office. Id., subd. 3; Id. In addition to the above, which relates to town charges, it ,is his duty to keep a just and true account of all the school moneys received and disbursed by him during each year, and to lay the same, with proper vouchers, before the board of town auditors at each annual meeting thereof. Consolidated School Law, subd. 4, § 4, title 3; 1 R. S. 508. To have a bound blank book (the cost of which shall be a town charge), and to enter therein all his receipts and disbursements of school moneys, specifying from whom and for what purposes they Tue SupERVISOR. 39 were received, and to whom and for what purposes they were paid out, and to deliver the book to his successor in offiee. Id., subd. 5; Id. Within fifteen days after the termination of his office, to make out a just and true account of all school moneys theretofore re- ceived by him, and of all disbursements thereof, and to deliver the same to the town clerk, to be filed and recorded, and to notify his successor in office of such rendition and filing. Id., subd. 6; Id. The accounts and books last above mentioned (subds. 4, 5 and 6) are baséd upon his duties in relation to common schools. The law pertaining thereto is as follows: It is the duty of every supervisor to disburse the school moneys in his hands applicable to the payment of teachers’ wages upon, and only upon, the written orders of a sole trustee, or of a majority of the trustees, in favor of qualified teachers. But whenever the collector in any school district shall have given bonds for the due and faithful performance of the duties of his office as disbursing agent, as required by section 80 of title 7 of this act, or whenever any school district. shall elect a treasurer as hereinafter provided, the said supervisor shall, upon the receipt by him of a copy of the bond executed by said col- lector or treasurer as hereinafter required, certified by the trustee ° or trustees, pay over to such collector or treasurer, all moneys in his hands applicable to the payment of teachers’ wages in such district, and the said collector or treasurer shall disburse such moneys so received by him upon such orders as are specified herein to the teachers entitled to the same. Id., subd. 1; Id. To disburse the library moneys upon, and ‘only upon, the written orders of a sole trustee, or a majority of the trustees. Id., subd. 2; Id. In the case of a union free school district, to pay over all the school money apportioned thereto, whether for the payment of teachers’ wages or as library moneys, to the treasurer of such dis- trict, upon the order of its board of education. Td., subd. 3; Id. If the order is regular upon its face, that is to say, if it bears the signatures of a majority of the persons acting in fact as trustees of a district, under color of an election, in favor of a person whom it states to be a duly qualified teacher, employed by them in the district during the year in which it is drawn, and in payment of his wages as such teacher, it is a sufficient voucher for the supervisor, and it is not for him to inquire whether the trustees have exceeded 40 Supervisors’ MANUAL. their authority or acted improperly in drawing the order. If presented by any other person than the teacher in whose favor it is drawn, it should bear his written indorsement or order for payment to a specified person. Code of Public Instruction, p. 179. The supervisor of a town bas neither authority nor power to inquire into the title of a school trustee. One G., who was a school trustee the previous year, disputed the legality of the meeting at which his successor was elected, held possession of all the property of the district, acted as sole trustee, employed plaintiff as teacher, and gave her a draft for her wages, upon defendant, the supervisor, who re fused to pay it. She sued defendant and recovered judgment. Defendant refused to pay, basing his refusal upon the incompetency ‘of G. to draw the draft. Held, that the defendant was liable, that he could not inquire into the title of G. to the office or his authority to draw the draft, and if he had paid the draft he would have been protected. Barrett v. Sayer, 34 St. Rep. 325. Record of town debt for highways and bridges.— By the County Law, section 69,as amended by chapter 12, Laws of 1900, a town may be authorized to issue obligations relative to building and discontinuing highways, ete. “The supervisor and town clerk shall each keep a record, showing the date and amount of the obligations issued, the time and place of their payment and the rate of interest thereon.” County Law, 69 & 70; 1 R. S. 755. § 36. Form of account,— The following form is in use in many towns and will be sufficient for general purposes: Thomas J. Lewis, Supervisor, in account with the town of Trenton. Dr. Cr. Poor Funp. March 19. To amount received from L. G. W., late super- WIBOT® 4 gut aiewae a ae Tele WE gene perm iiemon. ay SDAO OS March 4. To cash from H. H., excise commissioner...... 390 00 June 1. To cash from H. H., excise commissioner..... 27 50 To cash transferred from dog fund..... adaware 23 50 $987 93 CONTRA. 1885. March 27. By cash paid H. B., overseer of poor, voucher : No. 1 Pia Ge cit GHW ATU RE diadeceonsinin arm sceabarane a $75 00 April 21. By cash paid R. W., overseer of poor, voucher IN Oy 2? nates erst snecithcy asegcansetiuay wa hveuteonsten eemvan ceaoonitions 30 00 Sept. 11. By cash paid H. B., overseer of poor, voucher o. 8 ee ee 75 00 30. By cash paid R. W.. overseer of poor voucher 0 4... sete grey ssa Tle eine Oo = — = sssses2 £23 2 2.000) 00 4,000 00 3,500 00 5,000 00 3,600 00 1,750 00 Salary of swrogate. $2,500 00 2,000 00 6,000 00 1,600 U5 1,500 00 10,000 00 4,500 00 1,600 00 1,500 Op 3,500 00 3,500 ON 1,500 00 3,500 00 1,500 00 1,500 00 5,000 00 5,000 00 1,750 09 2,000 00 2,500 and$500 2,000 00 [for clerk hire. 2,500 00 1,500 00 won 8333 S655 3 euny S38 > o ANH WWW ew > > 2232 ggszes2esze by 33 2,000 0) 3,000 00 38,000 00 1,500 00 6,000 00 * As amended by chapter 649, Laws 1895. y+ As amended by chapter 227. Laws 1894. £ As amended by chapter 646, Laws 1894, » As amended by chapter 340, Laws 1894. § As amended by chapter 50, Laws 1893. | As amended by chapter 232, Laws 1897. ** Chapter 158, Laws 1898. 77 As amended by Laws 1901, chapter 161. ti As amended by Laws 1901, chapter 505. As amended by chapter 306, Laws 1900. County Law, § 222; 1 R. S. 782. See Decisions, § 652, post. \ Or Sreverat County Orricrrs, Jaizs, Ere. 539 When and how paid.— Such salaries, except in the county of Kings, shall be paid quarterly, by the county treasurer of the respective counties. When a county judge of one county shall hold a county court, or preside at a court of sessions in any other county, he shall be paid the sum of five dollars per day for his expenses in going to, and from, and holding or presiding at such court, which shall be paid by the county treasurer of such other county, on the presentation of the certificate of the clerk of such court of the number of days. County Law, § 223, as am'd by chap. 407, Laws 1897. § 649. May authorize surrogate to appoint a clerk.— Each surrogate may appoint, and at pleasure remove, as many clerks for his office, to be paid by the county, as the board of supervisors of his county authorize him so to appoint. The board of supervisors must fix the compensation of the clerk or clerks so appointed; and may authorize them, or either of them, to receive for their or his own use, the legal fees for making copies of any ‘record or paper - in the office of the surrogate. A surrogate may appoint, and at pleasure remove, as many additional clerks, to be paid by him, as he thinks proper. Code Civ. Pro., § 2508, not applicable to New York county. § 650. Examiner of guardians’ accounts.— The surrogate is required in February of each year to examine, or cause to be exam- ined, all inventories and accounts of guardians filed since February first of the preceding year. When the surrogate seasonably cer- tifies in writing to the board of supervisors, or in New York county, to the board of aldermen, that the examination required by this section cannot be made by him, or the clerk of the surro- gate’s court, or by any clerk employed in his office and paid by the county, the board must provide for the compensation of a suitable person to make the examination. Td., § 2844, § 651.Local officers to discharge duties of surrogate and county judges.— The legislature may, on the application of the board of supervisors, provide for the election of local officers, not to exceed two in any county, to discharge the duties of county judge and of surrogate, in case of their inability, or of a vacancy and in such other cases as may be provided by law, and to exercise such other powers in special cases as are or may be provided by law. Const., art. 6, § 16. See Decisions, §§ 652, 654, post. 540 Supervisors’ Manvat. § 652. County judge to be surrogate.— The county judge shall be surrogate of his county except where a separate surrogate has been or shall be elected; in counties having a population exceeding forty thousand the legislature may provide for the election of a separate officer to be surrogate, whose term of office shall be six years. Id., § 15. See § 646, ante. The salary of the county judge is to be fixed by the legislature. Healey v. Dudley, 5 Lans. 115. So is that of the surrogate. Spring v. Wait, 22 Hun, 442. Section 15 of the new judiciary article (article 6) of the Constitution, in pro- viding that the salaries of county judges “shall be established by law,” con- fines the power of fixing such salaries to the legislature. And held, that the statute conferring power on boards of supervisors to estab- lish such salaries is unconstitutional and void. Heyley v. Dudley, 5 Lans. 115. The same provision is in the new Constitution. Art. 6, § 14. Under the new Constitution the right of a surrogate or county judge to hold office ceases upon December 31st next after he becomes seventy years old. Art. 6, § 15. Vacancies in this office are filled temporarily by the governor until and in- eluding December 31st succeeding the first annual election at which such vacancy can be lawfully filled. § 645, ante. And at the eiectious in the same manner as like vacancies oceurring in the Supreme Court. Const., art. 6, § 15. Vacancies in the Supreme Court are provided for by article 6, section 4 of the Constitution. See below, for temporary surrogate. TEMPORARY SURROGATE. § 653. Vacancy or disability — Who to act as surrogate. — ‘Where in any county, except New York, the office of surrogate is vacant; or the surrogate is disabled by reason of sickness, absence, or lunacy, and special provision is not made by law for the dis- charge of the duties of his office in that contingency; the duties of his office must be discharged until the vacancy is filled or the disability ceases, as follows: 1. By the special surrogate. 2. If there is no special surrogate, or he is in like manner dis- abled, or is precluded or disqualified, by the special county judge. Or Severat County Orricers, Jaits, Ere. 541 3. If there is no special county judge, or he is in like manner disabled, or is precluded or disqualified, by the county judge. 4. If there is no county judge, or he is in like manner disabled, or is precluded or disqualified, by the district attorney. But before an officer is entitled to act, as prescribed in this section, proof of his authority to act as prescribed in section twenty- four hundred and eighty-seven of this act must be made. In any proceeding in the surrogate’s court of the county of Kings, before either of the officers authorized in this section to ‘discharge the duties of the office of surrogate of such county for ‘the time being, if an issue is joined or a contest arises either on the facts or the law, such officer, in his discretion, may, by order, transfer such cases to the supreme court to be heard and decided at a special term thereof, held in such county, which order shall be recorded in the surrogate’s office. A certified copy of such order, together with the appropriate certificate or certificates of the authority of the officer to act as surrogate, shall be sufficient and conclusive evidence of the jurisdiction and authority of the supreme court in such matter or cause. After a final order or decree is made in the matter or cause so transferred to the su- preme court, the court shall direct the papers to be returned and filed, and transcripts of all orders and decrees made therein to be recorded in the surrogate’s office of such county; and when so filed and recorded, they shall have the same effect as if they were filed and recorded in a case pending in the surrogate’s court of such county. Code Civil Pro., § 2484. If surrogate disqualified, who to act.— Where the surro- gate of any county, except New York, is precluded or disqualified from acting with respect to any particular matter, his jurisdiction” and powers with respect to that matter vest in the several officers designated in the last section, in the order therein provided for. If there is no such officer qualified to act therein, the surrogate may file in his office a certificate, stating that fact; specifying the reason why he is disqualified or precluded; and designating the surrogate of an adjoining county, other than New York, to act in his place in the particular matter. The surrogate so designated has, with respect to that matter, all the jurisdiction and powers of the surrogate making the designation, and may exercise the same in either county. Td., § 2485. 542 Supervisors’ Manvat. Id; in New York county.— In the county of New York, the supreme court, at a special term thereof, on the presentation of proof of its authority, as prescribed in the next section, must exercise all the powers and jurisdiction of the surrogate’s court, as. follows: 1. Where the surrogate is precluded or disqualified from acting, with respect to a particular matter, it must exercise all the powers and jurisdiction of that court with respect to that matter. 2. Where the office of surrogate of the county is vacant, or the surrogate is disabled by reason of sickness, absence or lunacy, it must exercise all the powers and jurisdiction of that court, until the vacancy is filled or the disability ceases, as the case may be. Ia., § 2486. Proof of authority.— The authority of another officer, or, in the county of New York, of the supreme court, to act as prescribed in the last three sections, must be proved, in one of the following modes: 1. Where the surrogate is disqualified, or precluded from act- ing in a particular matter, that fact may be proved by the surro- gate’s certificate thereof; or, except as otherwise prescribed in section 2485, by affidavit or oral testimony. 2. The fact that the surrogate is so disqualified or precluded, or that he is disabled, or that the office is vacant, and also the authority of the officer, or of the court, as the case may be, to act in his place, mav be proved, and are deemed conclusively es- tablished, by an order of a justice of the supreme court of the judicial district embracing the'county. After such an order is made, the surrogate shall not make the certificate specified in section 2485 of this act, and if such a certificate has been there- tofore filed, the powers and jurisdiction of the surrogate therein designated, as specified in that section, thenceforth cease. Td., § 2487. How authority superseded.— Where an order is made by @ justice of the supreme court of the judicial district embracing the county, as prescribed in the last two sections, or an appointment is made by the board of supervisors, as prescribed in section 2492 of this act, for any cause except a vacancy in the office of surro- gate, it may be revoked, without prejudice to any proceedings theretofore taken by virtue thereof, by a justice of the supreme court of the judicial district embracing the surrogate’s county, Or Severat County Orricers, Jaits, Ere, 543 upon proof that it was improvidently made, or that the cause of making it has become inoperative. Such an order or appointment, made upon the ground that the surrogate’s office is vacant, is superseded without any formal revocation, by the filling of the vacancy. After the order or appointment is revoked, or the va- cancy is filled, as the case may be, the unfinished business, in any proceedings taken by virtue of the order or appointment, must be transferred to, and may be completed by, the surrogate, in the same manner and with like effect as where a new surrogate completes the unfinished business of his predecessor. Id., § 2489. Appointment by supervisors.—In any county except New York, if the surrogate is disabled, by reason of sickness, and there is no special surrogate or special county judge of the county, the board of supervisors may, in its discretion, appoint a suitable per- son to act as surrogate, until the surrogate’s disability ceases, or until a special surrogate or a special county judge is elected or appointed. A person so appointed must, before entering upon the execution of the duties of his office, take and file an oath of office, and give an official bond, as prescribed by law, with respect to a person elected to the office of surrogate. Id., § 2492. For Kings county, see chap. 490, Laws 1884; for New York county, see chap. 30, Laws 1884. § 654. His compensation.— An officer or a person appointed by the board of supervisors, who acts as surrogate of any county during a vacancy in the office, or in consequence of disability, * *° * must be paid for the time during which he so acts a compensation equal pro, rata to the salary of the surrogate; or, in a county where the county judge is also surrogate, to the salary of the county judge. The amount of his compensation must. be au- dited and paid in like manner as the salary of the surrogate, or of the county judge, as the case may be. Where an officer of the county performs the duties of the surrogate, with respect to a particular matter wherein the surrogate is disqualified or pre- cluded from acting, the supervisors of the county must allow him a just compensation for his services therein, to be audited and collected in the same manner. Id., § 2493, 544 Supervisors’ Manvat. Where a special surrogate is elected under a special law providing that “ such officers shall receive * * * such compensation as shall be allowed by the board of supervisors’ of their county, and the board of supervisors has prescribed an annual salary therefor, such officer is not entitled to the com- pensation mentioned in sections 2484 and 2493 of the Code, set out above. People ex rel. Sholes v. Supervisors, 63 St. Rep. 362; s. c., 82 Hun, 105; In re Taylor, 39 St. Rep. 835; 60 Hun, 566. The making of the certificate or obtaining the order provided by sections 2487 and 2488 is a condition precedent to his right to act or to receive pay therefor, and he is only entitled to his pay while so acting as surrogate. In re Taylor, supra. § 655. Report by, to supervisors.— The surrogate of each county, except New York, must, at his own expense, make a re- port to the board of supervisors of the county on the first day of ‘each annual meeting thereof, containing a statement, verified by his oath, of all fees received or charged by him for services or expenses, since the last report, and of all disbursements charge- able against the same or the county, stating particularly each item thereof. Id., § 2501. See § 657a, post. § 656. Courtroom, furniture, etc. — Except where other pro- vision is made therefor by law the board of supervisors must pro- vide each court of record, appointed to be held therein, with proper and convenient rooms and furniture, together with attend- ants, fuel, lights and stationery, suitable and sufficient for the transaction of its business. If the supervisors neglect so to do, the court may order the sheriff to make the requisite provision; and the expense incurred by him in carrying the order into effect, when certified by the court, is a county charge. Id., § 31. The board of supervisors of M. county provided a proper and convenient room and furniture for the use of the surrogate at F., and refused to provide one at A., when requested so to do by the surregate. Thereupon the latter made an order establishing the office at A., and directed the sheriff to furnish a suitable office and furniture therefor at A. Upon an application to compel the board to pay the rent and expenses thereby incurred, held, that as the board had provided a proper office and furniture therefor, it could not be com- pelled to pay for any other. People ex rel. Westbrook v. Supervisors, 34 Hun, 599. ' § 657. Books required to be kept by surrogate, county charge.— Each surrogate must provide and keep the following books: 1. A record-book of wills, in which must be recorded, at length, every will, required by law to be recorded in his office, with the ° Or Szverat County Orricers, Jatts,. Ere. 545 decree admitting it to probate, and also, if the probate is not con- tested, the proof taken thereupon. 2. A record-book of letters testamentary and letters of adminis- tration, in which must be recorded all such letters issued out of his court. 3. A record-book in which must be recorded every decree, whereby the account of an executor, administrator, trustee or guardian is settled. 4. A book, containing a minute of every paper filed, or other proceeding taken, relating to the disposition of the real property of a decedent and a record of every order or decree made there- upon; with a memorandum of every report made and other pro- ceeding taken, founded upon a decree for such a disposition. 5. A ‘book, containing a record of every decree or order, the record of which is not required by this section to be kept elsewhere ; together with a memorandum of each execution issued and of the satisfaction of each decree recorded therein. 6. A book, in which must be recorded all letters of guardianship issued out of his court. 7. A book of fees and disbursements in which must be entered by items, all fees charged or received by him for services or expenses, and all disbursements made or incurred by him, which are charge- able against those fees or to the county. The expense of providing the books specified in this section is a county charge. Code Civ. Pro., § 2498. He may keep two or more books for a further division of the sub- jects specified in either subdivision of the last section. Id., part of § 2499. § 657a. Fees belong to county.— The surrogate “ must charge and receive to the use of the county for a copy of a paper, ten cents a folio, except where the board of supervisors have allowed his clerk to receive fees for his own use; and in that case, his clerk may charge and receive the same fee.” Id., $2567, SHERIFFS AND CORONERS. § 658. Election, appointment and terms of office of sheriffs and coroners, and the undertakings of sheriffs.— There shall continue, 1. To be elected in each of the counties a sheriff, and in each of the counties containing a population of one hundred thousand and over four coroners, and in all other counties such number of coroners, not more than four, as shall be fixed by the board of supervisors, who shall respectively hold their offices for three years from and including the first day of January succeeding their ‘election ; County Law, § 180, subd. 1, as amended by chap. 334, Laws 1898. 546 Surrervisors’ Manvat. 2. To be appointed by the governor, a sheriff, or a coroner, when a vacancy shall occur in either of such offices, and the person so appointed shall hold the office until and including the last day of December succeeding the first annual election thereafter, at which such vacancy can be lawfully filled. Every person elected or appointed to the office of sheriff shall, before he enters upon the duties of his office, and if appointed, within fifteen days after notice thereof, execute and deliver to the county clerk of his county, a joint and several undertaking to the county, approved by such clerk, to the effect that such sheriff will, in all things, perform and execute the office of sheriff of his county during his continuance therein, without fraud or deceit. Such undertaking shall be filed in the office of the county clerk; and the clerk shall, at the time of his approval thereof, examine each surety thereto under oath; and he shall not approve of such undertaking, unless it shall appear on such examination that such sureties are jointly worth at least fifteen thousand dollars over and above all debts whatever; which examination, subscribed by the sureties, shall be indorsed on or attached to the undertaking; but the clerk shall determine the sufficiency of each surety. In the same manner the security shall be renewed within the twenty days after the first Monday of January in each year subsequent to that in which he shall have entered upon the duties of his office. County Law, § 180; 1 R. S. 775. For Accounts of Coroners, see § 538, subd. 10, ante. § 659. Under-sheriffs.— Each sheriff shall, within ten days af- ter he enters on the duties of his office, appoint some proper person under-sheriff of his county, to hold during his pleasure. When a vacancy shall occur in the office of sheriff, the under-sheriffs shall, in all things, execute the duties of the office as sheriff, until a sheriff shall be elected or appointed and duly qualified; and any default or misfeasance in the office of such under-sheriff in the meantime, as well as before, shall be deemed to be a breach of the undertaking given by the sheriff who appointed him and also a breach of the undertaking executed by such under-sheriff, to the | sheriff by whom he was appointed. Id., § 181; Id. 776. § 660. Deputies.— Such sheriff may appoint such and so many deputies as he may deem proper, not exceeding one for every three thousand inhabitants of the county; any person may also be de- Or Sreverat County Orricrrs, Jarzs, Ere. 547 puted by any sheriff or under-sheriff by written instrument, to do particular acts. Every appointment of an under-sheriff or of a deputy sheriff shall be in writing under the hand and seal of the sheriff and filed and recorded in the office of the clerk of the county; and every such under-sheriff or deputy sheriff shall, before he enters upon the execution of the duties of his office, take the constitutional oath of office; but this last provision shall not extend to any person who may be deputed by any sheriff or under-sheriff to do a particular act only. Id., § 182; Id. § 661. Custody of jails—— Each sheriff shall have the custody of the jails of his county and the prisoners therein and such jails shall be kept by him, or by keepers appointed by him, for whose acts he shall be responsible. Id., § 183; Id, § 661a. Sheriff’s offices.— Every sheriff shall keep an office in some proper place in the city or village in which the county courts of his county are held, of which he shall file a notice in the office of the county clerk. If there be more than one place of holding such courts, the notice shall specify in which place’ his office will be kept, or it may be specified that an office will be kept in all such places. Every sheriff’s office, except in the counties of Kings and New York, as hereinafter provided, shall be kept open, except Sundays and other days and half-days declared by law to be holidays or half-holidays, from nine o’clock in the morning until five o’clock in the afternoon, during the months of November, December, January, February and March of each year, and from eight o’clock in the morning until six o’clock in the afternoon, dur- ing the other months in each year. Every notice or other paper required to be served on any sheriff may be served by leaving the same at the office designated by him in such notice, during the days and hours for which he is required to keep such office open; but if there be any person belonging to such office therein, such notice or paper shall be delivered to such person, and every such service shall be deemed equivalent to a personal service on such sheriff. In the counties of Kings and New York said offices shall remain open during the entire year from nine o’clock in the forenoon to four o'clock in the afternoon, except Sundays and other days and half- days declared by law to be holidays or half-holidays. Td., § 184, as am’d by chaps. 150 and 718, Laws 1895; 1 R. 8. 776. 548 Supervisors’ Manvat. § 662. Fees for service for the State.— When a sheriff shall be required by any statute to perform any service in behalf of the people of this State, and for their benefit, which shall not be made chargeable by law to his county, or to some officer, body or person, his account for such services shall be audited by the comptroller and paid out of the State treasury. Id., § 185; Id. § 668. Removal of sheriff for nonpayment of money.— When a sheriff shall be committed to the custody of any other sheriff, or to any coroner by virtue of an execution or attachment for the nonpayment of moneys received by him by virtue of his office, and shall remain so committed for the space of thirty days successively, such facts shall be presented to the governor by the officer in whose custody such sheriff may be, to the end that such sheriff may be removed from office. Id., § 186; Id. § 664. When a coroner to act as sheriff.— When a vacancy shall occur in the office of sheriff, and there shall be no under- sheriff of the county then in office, or the office of such under- sheriff shall become vacant, or he become incapable of executing the duties of the same before another sheriff of the same county shall be elected or appointed and qualified, and there shall be more than one coroner of such county then in office, the county judge of such county shall forthwith designate one of such coroners to execute the duties of the office of sheriff of the county, until a sheriff thereof shall be elected or appointed and qualified. Such designation shall be by a written instrument, signed by the judge, and filed in the office of the clerk of the county, and the clerk shall immediately give notice thereof to such coroner. Within six days after receiving such notice, such coroner shall execute a joint and several undertaking, with the same number of sureties, to be ap- proved in the same manner and be subject in all respects to the same regulations as the security required by law from the sheriff of such county. After the execution and filing of such undertak- ing in the clerk’s office, such coroner shall execute the duties of the office of sheriff of the same county until a sheriff shall be duly elected or appointed and qualified. 1d. § 187; Id. § 665. When other designations to be made.— When the coroner so designated shall not, within the time specified, give the Or Sreverat County Orricers, Jars, Ere. 549 security required of him, the county judge shall, in like manner, ~ designate another coroner of the county to assume the office of sheriff, and if necessary, he shall make successive designation until all the coroners of the county shall have been designated to assume such office; and all the provisions contained in the last preceding section shall apply to every such designation and to the coroner named therein. If such vacancy shall occur when there shall be but one coroner of the county then in office, he shall be entitled to execute the duties of the office of sheriff therein until a sheriff shall be duly elected or appointed and qualified; but before he enters upon the duties of such office, and within ten days after the happening of the last vacancy in the office of the sheriff and under-sheriff, he shall execute with sureties a joint and several undertaking, the same as is required by law from a sheriff; and such undertaking shall be subject in all respects to the same regu- lations as the security required from the sheriff. Id., § 188; Id. 778. § 666. When county judge to appoint. — If such coroner so in office on the happening of such vacancies shall neglect or refuse to execute such undertaking within the time required, or if all the coroners, where there are more than one in office in such event, shall successively neglect or refuse to execute the undertaking within the time required, the county judge shall appoint some suitable person to execute the duties of the office of sheriff in his county, until a sheriff therein shall be duly elected or appointed and qualified. Such appointment shall be made and filed in the same manner as the above designations are made and filed, and the clerk shall forthwith give notice thereof to the person so appointed, who shall, within six days thereafter, and before he enters upon the duties of his office, give such security as is required by law of sheriffs, and subject to the same regulations; and thereupon such person shall execute the duties of the office of sheriff of the county until a sheriff shall be duly elected or appointed, and qualified. Id., § 189; Id. F § 667. General provisions.— Until some coroner designated, or some person appointed by the judge shall have executed the se- curity above required, or until a sheriff of the county shall have been duly elected or appointed, and qualified, the coroner or coro- ners of the county in which such vacancies shall exist shall execute the duties of the office of sheriff therein; and when any under- 550 Surrervisors’ Manta. sheriff, coroner, coroners or other person shall execute the duties ot the office of sheriff, pursuant to either of the foregoing pro- visions, the person so executing the same shall be subject to all the duties, liabilities and penalties imposed by law upon the sheriff duly elected and qualified, and he shall be entitled to the same compensation. Id., § 190; Id. Laws of 1875, chapter 482, conferring further powers of local legislation and administration upon the boards of supervisors, authorized them “to fix, sub- ject to the limitation of section 15, articlé 6 of the Constitution, the salaries and per diem allowances of county officers, whose compensation may be a county charge, and which shall not be changed during the term of office of such officers respectively, and to prescribe the mode of appointment and fix the number, grade and pay of the deputies; clerks and subordinate employes in such offices.” Claiming to act under the authority of this law, the board of supervisors of Albany county passed a resolution providing that thereafter there should be one clerk only to the coroners of Albany county. It prescribed the mode of his appointment and the duration of his office, and then directed that “ the office of the coroners shall be located in the rooms of the board of supervisors and the duty of the clerk shall be to attend at such offices during each week-day, and to aid the coroners in the discharge of their duties, and to receive, pre- serve and file each inquisition and to keep a record of the same.” Prior to that time the coroner of Albany county had not had an office nor a. clerk. Held, that the act did not authorize the supervisors to provide for the appointment of deputies, clerks and subordinate employes to every county officer. That the act only authorized the board of supervisors to prescribe the mode of appointment and fix the number, grade and pay of persons, such as deputies, clerks and messengers, who might be needed by such of the county officers as are required to keep public offices, such as the county clerk and the county treasurer. That the assignment of a room for the use of a county official did not make it a “county office” within the meaning of this section. That the resolution in fact created a new office, charged with some of the duties of the coroner and with some of the duties of the county clerk. That it was unauthorized and void. People ex rel. Masterson v. Gallup, 30, Hun, 501; aff'd, 96 N. Y. 628. § 668. The county never responsible for the acts of the sheriff.i— Art. 10, § 1, Const.; 1 R. S. 624. § 669. Pay of.—In most counties the sheriff is paid by pre- scribed fees. In Ulster county the supervisors shall not audit or allow him more than $6,000 in any year for his services and expenses; County Law, § 231; 1 R. S. 785. The expense of publishing the precept delivered to him by the district attorney prior to the holding of court is a county charge. 3 R. 8. 3042. Or Sreverax County Orricers, Jaizs, Eve. 551 It is to be published once a week from the time so delivered (which must be at least twenty days before the court sits), in one or more newspapers. Id. Where a sheriff claimed $120 for taking care of the courthouse, and a janitor was employed for that purpose at a salary of $300, held, that the sheriff’s bill therefor was improper. People ex rel. White v. Supervisors, 46 St. Rep. 457-459. For fees, when a State charge, see § 662. For other services, see ‘‘ County Charges.” As to auditing his account, see chap. 9. THE COUNTY JAILS. § 670. Custody of jails.— Each sheriff shall have the custody of the jails of his county and the prisoners therein and such jails shall be kept by him, or by keepers appointed by him, for whose acts he shall be responsible. County Law, § 183; 1 R. S. 776. The erection, alteration, repair, maintenance and improvements are under the control of the board of supervisors. Id., § 12, subd. 13; Id. 738. § 671. Use of jails.— Each county jail shall be used, 1. For the detention of persons duly committed to secure their attendance as witnesses in any criminal case; 2. For the detention of persons charged with crime, and com- mitted for trial or examination; _ 3. For the confinement of persons duly committed for any con- tempt, or upon civil process. 4.-For the confinement of persons convicted of any offense, other than a felony, and sentenced to imprisonment therein, or awaiting transportation under sentence to imprisonment in an- other county. Td., § 90; 1 R. S. 758. Rooms therein.— Each county jail shall contain: 1. A sufficient number of rooms for the confinement of persons committed on criminal process, or detained for trial, or examination as witnesses in a criminal case, separately from prisoners under sentence; 2. A sufficient number of rooms for the separate confinement of persons committed on civil process, or for contempt. 552 Supervisors’ Manual. 3. A sufficient number of rooms for the: solitary confinement of prisoners under sentence. Id., § 91; Id. See, also, § 685, post. § 672. Custody and control of prisoners.— Each sheriff shall receive and safely keep in the county jails of his county, every person lawfully committed to his custody, for safe-keeping, exami- nation, or trial, or as a witness, or committed or sentenced to imprisonment therein, or committed for contempt. He shall not, without lawful authority, let any such person out of jail. Persons in custody on civil process, or committed for contempt, or detained as witnesses, shall not be put or kept in the same room with per- sons detained for trial or examination upon a criminal charge, or with convicts under sentence. Persons detained for trial or ex- amination upon a criminal charge, shall not be put or kept in the same room with convicts under sentence. A woman detained in jail upon a criminal charge, or as a convict under sentence, shall not be kept in the same room with a man; and if detained on civil process, or for contempt, or as a witness, she shall not be put or kept in the same room with a man, except with her husband, in a room in which there are no other prisoners. All persons confined in a county jail shall, as far as practicable, be kept separate from each other, and shall be allowed to converse with their counsel, or religious adviser, under such reasonable regu- lations and restrictions, as the keeper of the jail may fix. Convicts under sentence shall not be allowed to converse with any other person, except in the presence of a keeper. The keeper may prevent all other conversation by any other prisoner in the jail, when he shall deem it necessary or proper. Id., § 92; 1 R. S. 759. § 673. Food and labor.—Prisoners detained for trial, and those under sentence, shall be provided with a sufficient quantity ot plain but wholesome food, at the expense of the county; but pris- oners detained for trial may, at their own expense, and under the direction of the keeper, be supplied with any other proper articles of food. Such keeper shall cause each prisoner committed to his jail for imprisonment under sentence to be constantly employed at hard labor when practicable, during every day, except Sunday, and the board of supervisors of the county, or judge of the county, may prescribe the kind of labor at which such prisoner shall be employed; and the keeper shall account, at least annually, with the board of supervisors of the county, for the proceeds of such labor. Such keener may, with the consent of the board of supervisors of Or Szverat County Orricers, Jats, Ero. 553 the county, or the county judge, from time to time, cause such of the convicts under his charge as are capable of hard labor, to be employed outside of the jail in the same, or in an adjoining county, upon such terms as may be agreed upon between the keepers and the officers, or persons under whose direction such convicts shall be placed, subject. to such regulations as the board or judge may prescribe; and the boards of supervisors of the several counties are authorized to employ convicts under sentence to confinement in the county jails, in building and repairing penal institutions of the county, and in building and repairing the highways in their re- spective counties or in preparing the materials for such highways for sale to and for the use of such counties or towns, villages and cities therein; and to make rules and regulations for their employ- ment; and the said board of supervisors are hereby authorized to cause money to be raised by taxation for the purpose of furnishing materials and carrying this provision into effect; and the courts of this State are hereby authorized to sentence convicts committed to detention in the county jails to such hard labor as may be provided for them by the boards of supervisors. Id., § 98, as am’d by chap. 826, Laws 1896; 1 R. S. 759. See chap. 9, ‘‘Auditing of Accounts.”’ See, also, §§ 911, 912, 913, Code Crim. Pro., ante. Reading matter. — Each keeper shall provide a Bible to be kept ii each room of the jail in his charge, and he shall permit the per- sons therein confined, to be supplied with other suitable and proper books and papers, and if practicable, he shall cause divine service to be conducted for the benefit of the prisoners, at least once each Sunday, if there shall be room in the prison that may be safely used for that purpose. Id., § 94; 1 R. S. 760." § 675. Record of commitments.— Each keeper shall keep a daily record of the commitments and discharges of all prisoners delivered to his charge, which shall contain the date of entrance, name, offense, term of sentence, fine, age, sex, place of birth, color, social relations, education, secular and religious, for what and by whom committed, how discharged, trade or occupation, whether so employed when arrested, number of previous convictions. Id., § 95; Id. § 676. Commitments by United States courts.— Such keeper shall receive and keep in his jail every person duly committed 554 Supervisors’ Manvat. thereto, for any offense against the United States, by any court or otiicer of the United States, until he shall be duly discharged; the United States supporting such person during his confinement; and the provisions of this article, relative to the mode of confining prisoners and convicts, shall apply to all persons so committed by any court or officer of the United States. Id., § 96; Id. § 677. Keepers to present calendars to courts.— Such keeper shall present to every court of oyer and terminer, and every court of sessions having a grand jury, to be held in his county, at the opening of the court, a calendar stating: 1. The name of every prisoner then detained in such jail. 2. The time when he was committed, and by virtue of what precept. 3. The cause of his detention. Id., § 97; Id. § 678. Discharged if not indicted.— Within twenty-four hours after the discharge of any grand jury by any such court, the court shall cause every person so confined in jail on a criminal charge, who shall not have been indicted, to be discharged without bail, unless satisfactory cause shall be shown for its further deten- tion, or if the case may require, upon bail, until the meeting of the next grand jury in the county. Id., § 98; 1 R. 8. 761. § 679. Suspension of habeas corpus.— During the session of the court of oyer and terminer in any county, no person detained in a county jail of such county, *no person detained in a county jail of such county* upon a criminal charge, shall be removed there- from by a writ of habeas corpus, unless such writ shall have been issued by or shall be made returnable before such court. Id., § 99; Id. § 680. Prisoner to be discharged if unable to pay fine.— When any person shall be confined in a jail for the nonpayment of a fine, not exceeding two hundred and fifty dollars, imposed for any criminal offense, and against whom no other cause of deten- tion shall exist, on satisfactory proof being made to the county court of the county in which such prisoner may be confined, that *So in original. Or Srverat County Orricers, Jarzs, Ere. 555 a * he is unable, and has been ever since his conviction, to pay such fine, the court may, in its discretion, order his discharge. Id., § 100; Id. § 681. Houses of detention for women, children and wit- nesses.— The board of supervisors of any county, except the county of Kings, may procure, by lease or purchase, a suitable place or places other than the jail, for the safe and proper keeping, and care of women and children charged with crime not punishable by death or imprisonment in State prison for a term exceeding five years or with second offense, and persons detained as witnesses, to be termed houses of detention; and when so provided, any magis- trate in the county shall commit women and girls, and boys under sixteen years of age, and all persons held as witnesses thereto, instead of the jail. The sheriff shall have the same charge and control of such house, and shall be entitled to the same compensa- tion for the care and keeping of prisoners therein, as in the county jail. Id., § 101; Id. § 682. County workhouses.— The board of supervisors of any county may establish and maintain a workhouse for the confine- ment of persons convicted within the county of crimes and criminal offenses, the punishment for which is imprisonment in the county jail, and may provide for the imprisonment and employment therein of all persons sentenced thereto, and any court or judicial officer may sentence such person to such workhouse instead of to the county jail. Ia., § 102; Id. § 683. Who may visit jails and workhouses.— The following persons may visit at pleasure al! county jails and workhouses: The governor and lieutenant-governor, secretary of State, comptroller and attorney-general, members of the legislature, judges of the court of appeals, justices of the supreme court and county judges, district attorneys and every member* of the gospel having charge of a congregation in the town in which such jail or workhouse is located. No other person not otherwise authorized by law shall be permitted to enter the rooms of a county jail or workhouse in which convicts are confined, unless under such regulations as the sheriff of the county shall prescribe. Id., § 103; Id. *So in original. 556 Supervisors’ Manvat. "§ 684. Disinfectants for jails.— The board of supervisors of the several counties in this State, for the penitentiaries and jails under their charge, are hereby authorized and directed to cause to be purchased disinfectants and the means of applying the same, at an expense not greater than the equivalent of one cent per day for the time the same may be used, for each and every cell in each and every prison, penitentiary and jail under their respective charge, and direct the application of the said disinfectants as often as, In the opinion of the physicians of the several prisons, peniten- tiaries and jails, respectively, the same may be deemed requisite. Laws 1868, chap. 599; 2 R. S. 2373. § 685. Deficiency in rooms in jail.— It shall be the duty of the clerk of the board of supervisors to present such report and suggestions (so indorsed by the county judge) to the board of supervisors at their next meeting, who are authorized and required to cause such alterations to he made in the plan and construction of the jail or prison of such county, and such additional rooms to be constructed as shall have been so suggested and approved hv the county judge and as shall be neces- sary to remedy such deficiencies and to levy and cause the expenses so to be incurred, to be assessed upon the county as other county expenses are levied and assessed. In all cases where there shall exist any deficiency in room or apartments in such county jail or prison as is required for the classification named in this act, it shall be the duty of.the supervisors to cause such de- ficiency to be supplied without unnecessary delay. Chap. 460, Laws 1847, § 28, as am'd by chap. 331, Laws 1849; 2 R. S. 2347. So much of the act as is cited above seems to be yet unrepealed. § 686. Support of prisoner, imprisoned on order of arrest, etc., in civil action.— In any county, if a prisoner actually con- fined in the jail makes oath before the sheriff, jailer or deputy jailer, that he is unable to support himself during his imprisonment, his support shall be a county charge. Code Civ. Pro., § 112. The prisoners referred to are those imprisoned under orders of arrest or on “body execution,” or surrendered by bail (in civil cases). Id., § 110. In the absence of such a statute, it seems that the support of such prisoners is not a county charge. People ex rel. Tracy v. Green, 47 How. 382. ’ Or Sevezat County Orricers, Jarts, Ere. 557 Imprisonment on execution.— No person shall be imprisoned within the prison walls of any jail for a longer period than three months under an execution or any other mandate against the per- son to enforce the recovery of a sum of money less than five hun- dred dollars in amount or under a commitment upon a fine for con- tempt of court in the nonpayment of alimony or counsel fees in a divorce case where the amount so to be paid is less than the sum of five hundred dollars; and where the amount in either of said cases is five hundred dollars or over, such imprisonment shall not con- tinue for a longer period than six months. It shall be the duty of the sheriff in whose custody any such person is held to discharge such person at the expiration of said respectivé periods without any formal application being made therefor. No person shall be im- . prisoned within the jail liberties of any jail for a longer period than six months upon any execution or other mandate against the person, and no action shall be commenced against the sheriff upon a bond given for the jail liberties by such person to secure the benefit of such liberties, as provided in articles fourth and fifth of this title for an escape made after the expiration of six months’ imprison- ment as aforesaid.. Notwithstanding such a discharge in either of the above cases, the judgment creditor in the execution, or the per- son at whose instance the said mandate was issued, has the same remedy against the property of the person imprisoned which he had before such execution or mandate was issued; but the prisoner shall not be again imprisoned upon a like process issued in the same action or arrested in any action upon any judgment under which the same may have been granted. Except in a case hereinbefore specified nothing in this section shall effect a commitment for contempt of court. Id., § 111. § 687. Jail limits.— The following are the liberties of the jail for each of the counties specified, to-wit: For the city and county of New York, the whole of that city and county. . For the county of Onondaga, the whole of the city of Syracuse. For the county of Monroe, the whole of the city of Rochester. For the county of Erie, the whole of the city of Buffalo. For the county of Dutchess, the whole of the city of Pough- keepsie. For the county of Kings, the whole of that county. For the county of Albany, the whole of the city of Albany. 558 Supervisors’ Manuva. For the county of Jefferson, the whole of the city of Watertown. For the county of Herkimer, the whole of the village of Herkimer. For the county of Rensselaer, the whole of the city of Troy. For the county of Niagara, the whole of the city of Lockport. For the county of Steuben, the whole of the village of Rath. Id., § 145, as amended by chap. 113, Laws of 1900. The liberties of the jail, in each of the other counties of the State, as heretofore established, shall continue to be the liberties thereof, until they are altered, or new liberties are established, as prescribed by lat. Id., § 146. Where the liberties of a jail are altered or established, by reso- lution of the board of supervisors, as prescribed by lair, a space of ground, adjacent to the jail, and not exceeding five hundred acres in quantity, must be laid out as the jail liberties, in a square or rectangle as nearly as may be; but a stream of water, canal, street, or highway, may be adopted as an exterior line, notwith- standing it is not in a straight line, or is not at right angles with the other exterior lines of the liberties. A resolution establishing or altering jail liberties must contain a particular description of their boundaries; and as soon as may be after its adoption, the boundaries must be designated by monuments, inclosures, posts, or other visible and permanent marks, at the expense of the county. Id., § 147. The provision which allowed the supervisors to alter, or to establish jail limits, read as follows: The board of supervisors were empowered to establish, on the recommenda- tion of the County Court, and to alter from time to time as such court shall recommend, the liberties of the county jail or jails for the purposes defined by statute. Chap. 482, Laws 1875, § 1, sub. 18. This provision seems to have been repealed and nothing takes its place, 80 far as I have discovered. I cite the provisions of the Code for what they are worth. The law further provided that the county clerk must, within one week after a resolution of the board of supervisors, establishing or altering jail liberties, has been filed in his office, deliver an exemplified copy thereof to the keeper of the jail: who must keep the same exposed to public view, in an open and public part of the jail. and exhibit it to each person admitted to the liber- ties of the jail, at the time of his executing a bond for that purpose. Code Civ. Pro., § 148, Or Severat County Orricers, J arts, Ero. 559 Under the old law it was held that under the said act of 1875 the board of supervisors has power to fix jail liberties, as a purely administrative act, or by the exercise of its legislative functions, as provided in section 1 of sub- division 18 thereof. In acting upon the subject of the jail liberties, in the exercise of its adminis- trative functions, the board is subject to the limitations contained in section 147 of the Code of Civil Procedure, and cannot establish liberties exceeding 500 acres in quantity; but in exercising the legislative power conferred upon it by said section of chapter 482 of 1875, it is not subject to the said limitations, and may establish jail liberties exceeding in extent 500 acres. Roach v. O’Dell, 33 Hun, 320. This act repeals, by implication, the prior statutes conferring power upon the County Court. 1a. § 688. Penitentiaries— Contract with, for prisoners’ board, etc.— The board of supervisors shall contract, at such times and upon such terms as the board may by resolution determine, with the authorities of any other county for the reception into the penitentiary of such county, and the custody and employment at hard labor therein, of any person convicted within their county of any offense, other than a felony, and sentenced to imprison- ment in a county jail, or penitentiary, for a term exceeding sixty days. County Law, § 11, subd. 12; 1 R. S. 787. The following act seems to be unrepealed: Penitentiaries Agreement for keeping prisoners in peni- tentiary.— It shall be lawful for the several boards of super- visors in the several’counties of this State to enter into an agree- ment with the board of supervisors of any county having a peni- tentiary therein, or with any person in their behalf, by them ap- pointed, to receive and keep in the said penitentiary any person or persons who may be sentenced to confinement therein, by any court or magistrate, in any of the said several counties in the Stute, for any term not less than sixty days. Whenever such agreement shall have been made, it shall be the duty of the said several boards of supervisors of the several counties aforesaid to give public notice thereof, specifying in such notice the period of the continuance of such agreement, which said notice shall be published in such newspapers, printed in said several counties, not less than two, and for such period of time not less than four weeks, as the several boards of supervisors of said several counties shall direct. Laws 1859, ehap. 289, as am’d by Laws 1874, chap. 209; 2 R. S. 2379. 560 Supervisors’ Manvat. Tt was made the duty of courts, police justices, justices of the peace, or other magistrates, by whom any person may be sentenced in the several counties of this State, for any term not less than sixty days, during the continuance of the agreement mentioned in the first section of this act, to sentence prisoners for any crime or misdemeanor, not punishable by imprisonment in the State prison, ito such penitentiary. Id., § 2. It shall be the duty of the sheriffs, deputy sheriffs, constables or policemen in and for the several counties of this State, to whom any warrant of commitment, for that purpose, may be directed by any court or magistrate in this act mentioned, to convey forthwith such person, so sentenced, to the penitentiary referred to in the second section of this act, and there deliver such person to the keeper of such penitentiary, whose duty it shall be to receive such persons so sentenced, during the continuance of said agree- ment, authorized by the first section of this act, to he there safely kept and employed according to the rules and discipline of such penitentiarv; and the officers thus conveying such convicts so sentenced shall be paid such fees and expenses therefor as the several boards of supervisors of the several counties of this State shall prescribe and allow. Id., § 3, as am’d by chap. 108, Laws 1876. Under Laws 1847, chapter 455, section 26, providing that all fees of officers in criminal proceedings shall be paid by the several towns or cities where the offense shall have been committed, except in ease of felonies or proceedings in any Court of Oyer and Terminer or Court of Sessions of the County, a con- stable’s fees for conveying persons convicted in the Special Sessions of Yonkers of misdemeanors committed in that city to Albany penitentiary are chargeable against the city of Yonkers and not against the county of Westchester. People ex rel. v. Board of Supervisors, 6 N. Y. Supp. 153. Held, that the act of 1874 (Laws 1874, chap. 209) is constitutional and valid which authorizes boards of supervisors to agree with any county having a penitentiary therein, to receive into and keep any person sentenced to confine- ment for a term not less than sixty days, and making it the duty of every court, in «a county so agreeing, to sentence to such penitentiary any person convicted of an offense not punishable with imprisonment in a State prison, who is sen- tenced for a term not less than that specified. Brown vy. The People, 75 N. Y. 4387. The provisions of ‘‘the act to reduce the number of town officers” (chap. 180, Laws 1845, § 26, as am’d by chap. 455, Laws 1847, § 13), providing for the payment of the fees of magistrates and other officers. for certain criminal proceedings by the towns or cities where the offense was committed “does not embrace the fees of a sheriff, as jailer, or otherwise. It was intended only to apply to the fees of local officers in preliminary criminal proceedings in cases under the grade of felony; not to affect the liability of 4 county for services of county officers after commitment, either for trial or upon sentence.” Or Severat Country Orricers, Jarrs, Erc. 561 The accounts of a sheriff for receiving prisoners into and discharging them from jail and for their board while confined therein, are properly county charges. People ex rel. Van Tassel v. Supervisors, 67 N, Y. 330. The accounts of a sheriff for receiving prisoners into and discharging them from jail, and for their board while confined therein, are proper county charges. (Laws 1847, chap. 460, § 8, tit. 1, art. 1; 1 R. S. 385, § 3.) The liability of a county extends not only to such official services in cases strictly criminal, put includes also quasi criminal offenses, such as violations of city ordinances, the only distinction being that, in the latter cases, instead of the statutory fee, the board of supervisors have power to fix the compensation. Accordingly held, that the granting of a writ of mandamus was proper to compel a board of supervisors to audit the accounts of a county sheriff as jailer, for receiving, discharging and boarding prisoners committed by the offi- cers of a city for misdemeanor and violations of city ordinances. Id.; Russ v. Board of Supervisors, 38 Hun, 22. It is not essential to the validity of a sentence to imprisonment in a county penitentiary, under the statute authorizing such imprisonment (chap. 209, Laws 1874, as am’d by chap. 108, Laws 1876), that it shall state that the prisoner is “to be received, kept and employed in the manner prescribed by law and the rules of the penitentiary.”” That provision of the statute is no part of the sentence, but is simply directory to the keeper of the penitentiary. People ex rel. v. Sadler, 97 N. Y. 146. See § 530, ante. Under a contract made by two counties for the custody and support by the one having a penitentiary of criminals sent to it from the other for a specified compensation, a recovery cannot be had for the support of prisoners con- victed of offenses punishable by imprisonment in a State prison and sentenced to said penitentiary in accordance with law, there being no power in a county to make a contract for the support of such prisoners, who are a State charge. Board v. Supervisors, 46 St. Rep. 376; s. c., 64 Hun, 195. See, also, Peope ex rel, Thompson v. Webster, 60 St. Rep. 149; 8 Misc. 133. § 689, Expenses, when a State charge.— Whenever any per- son shall be convicted of an offense punishable with imprisonment in the State prison, in either of the judicial districts of the State having a county penitentiary within said judicial district, and such person so convicted shall be sentenced to imprisonment for a term not exceeding five years, the court before which such con- viction shall be had may, in its discretion, sentence the prisoner 80 convicted to be imprisoned in the county penitentiary situated within that judicial district instead of a State prison * * * Laws 1875, chap. 571; 2 R. S. 2381. The expenses of removing such convict to and maintaining at said penitentiary are a State charge. Td., § 2 Jail physician. See ante, § 545a. CHAPTER XII. MUNICIPAL DEBTS, RAILROAD AID BONDS, RAILROAD COM- MISSIONERS, SUMMARY INVESTIGATION OF EXPENDITURES, TAXPAYERS’ ACTIONS, ETC. Sec. 700. Limitation of debts. Sec. 719. Voting on railroad stock. 701. Funded debts. 720-725. Report as to debts. 702. Issuance of bonds. 726. Actions, etc., on bonds. 703-705. Registry of bonds. 727. Definition of municipal cor- 706. Payment of bonds. poration. 707. Defects in bonds. 728. Summary investigation of 709-711. Railroad aid bonds. expenditures. 712. New York and O. Mid- 729. Taxpayers’ actions. land railroad. 730-733. Actions to recover 712a-718. Railroad commission- funds. ers, MUNICIPAL DEBTS. The following are the provisions relating to municipal debts: § 700, Limitation of indebtedness.— No county, city, town or village shall hereafter give any money or property, or loan its money or credit to or in aid of any individual, association or cor- poration, or become directly or indirectly the owner of stock in, or bonds of, any association or corporation; nor shall any such county, city, town or village be allowed to incur any indebtedness except for county, city, town or village purposes. This section shall not prevent such county, city, town or village from making such provision for the aid or support of its poor as may be author- ized by law. No county or city shall be allowed to become in- debted for any purpose or in any manner to an amount which, in- cluding existing indebtedness, shall exceed ten per centum of the assessed valuation of the real estate of such county or city subject to taxation, as it appeared by the assessment-rolls of said county or city on the last assessment for State or county taxes prior to the incurring of such indebtedness; and all indebtedness in excess of such limitation, except such as may now exist, shall be abso- lutely void, except as herein otherwise provided. No county or city whose present indebtedness exceeds ten per centum of the as- sessed valuation of its real estate subject to taxation, shall be al- lowed to become indebted in any further amount until such in- debtedness shall be reduced within such limit. This section shall not be construed to prevent the issuing of certificates of indebted- ness or revenue bonds issued in anticipation of the collection of Monicipat Deszrts, Ere. 563 taxes for amounts actually contained, or to be contained in the taxes for the year when such certificates or revenue bonds are is- sued and payable out of such taxes. Nor shall this section be construed to prevent the issue of bonds to provide for the supply of water; but the term of the bonds is- sued to provide for the supply of water shall not exceed twenty years, and a sinking fund shall be created on the issuing of the said bonds for their redemption, by raising annually a sum which will produce an amount equal to the sum of the principal and in- terest of said bonds at their maturity. All certificates of indebted- ness or revenue bonds issued in anticipation of the collection of taxes, which are not retired within five years after their date of issue, and bonds issued to provide for the supply of water, and any debt hereafter incurred by any portion or part of a city, if there shall be any such debt, shall be included in ascertaining the power of the city to become otherwise indebted. Whenever the bound- aries of any city are the same as those of a county, or when any city shall include within its boundaries more than one county, the power of any county wholly included within such city to be- come indebted shall cease, but the debt of the county heretofore existing shall not, for the purposes of this section, be reckoned as a part of the city debt. The amount hereafter to be raised by tax for county or city purposes, in any county containing a city of ' over one hundred thousand inhabitants, or anv such city of this ‘State, in addition to providing for the principal and interest of existing debt, shall not in the aggregate exceed in anv one year two per centum of the assessed valuation of the real and personal estate of such county or city, to be ascertained as prescribed in this section in respect to county or city debt. Constitution, art. 8, § 10, as amended to take effect January 1, 1900. _ Additional limitations. — No county containing a city of more than one hundred thousand inhabitants, nor any such city shall contract any debt, the amount of which, exclusive of its outstand- ing debt, shall exceed a sum equal to five per centum of the aggre- gate valuation of the real property within its bounds, as assessed for State and county purposes upon the then last corrected assess- meut-roll, nor shall it contract any such debt if the amount thereof inclusive of its outstanding debts shall exceed a sum equal to ten per centum of such valuation. This section shall not be construed to prevent the issuing of certificates of indebtedness or revenue ‘bonds issued in anticipation of the collection of taxes of amounts 564 Supervisors’ ALANUAL. actually contained or to be contained in the taxes for the year when such certificates or revenue bonds are issued and payable out of such taxes. Nor shall this section be construed to prevent the issuing of bonds to provide for the supply of water, but the term of the bonds issued to provide for the supply of water shall not exceed twenty years, and the sinking fund shall be created on the issuing of said bonds for their redemption by raising annually a sum which will produce an amount equal to the amonut of the principal of said sum and interest of said bonds at their maturity. This section shall not apply to debts contracted for the purpose of retiring or paying any existing indebtedness pursuant to the pro- visions of this chapter. Municipal Law, § 2; 2 R. S. 2101. See as to limitation of this section, art 8, § 10, Const., ante, and also next paragraph. Limitation continued.— An issue of town or county obliga- tion shall not be authorized when such issue, with the amounts issued and outstanding under any previous or other authority of the board, shall exceed ten per centum of the assessed valuation of the real estate of such town or county, as it shall appear on the last assessment-rolls thereof, unless by the assent of a majority of the electors of such town or county, whose credit is proposed to be given, voting on the question at a regular town meeting of such town, or an annual election in such county; but in no case shall the amount of such town or county obligations, issued and out- standing, exceed one-third of such assessed valuation. This sec- tion shall not include any case where special authority has been given by the legislature to issue such obligations in excess of the nounts herein authorized. County Law, § 18, as am'd by chap. 251, Laws 1893; 1 R. S. 738. See Decisions, § 708, post. For form of such bonds, see § 14 of the County Law, post, §§ 700a and 701. It is the duty of one rendering services, ete., for a municipality or entering into a contract with it, to ascertain: 1. Whether its officers are authorized to enter into such contract. People ex rel. Childs v. Cartwright, 9 Hun, 159; Olifiers v. Belmont, 12 Misc. 160; 67 St. Rep. 94: Evans v. Street Commrs., 84 Hun, 206; 65 St. Rep. 747; Marson v. Town of G., 89 Hun, 52; 69 St. Rep. 450; People ex rel. Read v- Town Auditors, 85 Hun. 114; 66 St. Rep. 52, and cases cited; Broadway 8. Inst. y. Town, 83 Hun, 96; 63 St. Rep. $14, and cases cited; Wells v. Salina, 119 N. Y. 280; Lyddy v. L. I. City, 104 id. 218; Falconer v. R. R., 69 !d. 491. 2. Whether the limitations upon the municipality incurring such obligations have been reached. 9 Hun, supra; Cooke v. Saratoga, 23 id. 55; 83 id. 96, supra. Moniciepat Dzsts, Ero. 565 When the debts incurréd for a specific object did not exceed the moneys law- fully voted and raised therefor the rights of such creditors are not affected by the wrongful diversion of the money to other purposes. 23 Hun, 55, supra, and cases cited, p. 59. One who purchases obligations of a municipality, although he does so in good faith, must see to it that they are authorized by the statute under which they purport to have been issued. Broadway S. Inst. v. Town, 83 Hun, supra; Starin v. Town, 23 N. Y. 439; People v. Mead, 36 id. 224; Town of Venice v. Woodruff, 62 id. 463; Cagwin v. Town of H., 84 id. 582; Craig v. Town of A., 93 id. 405; Thompson v. Town of M., 37 Hun, 400; aff’d, 106 N. Y. 674. Nor can the municipality legalize a claim which it has no authority to create. Lyddy v. L. I. City, 104 N. Y. 218. See, also, ‘‘ Public Officers’ Fees,” § 497, ante. One who deals with a public agent is charged with knowledge of the law con- ferring his authority. Olifiers v. Belmont, supra, and cases cited. And the rule that an agent is personally liable when he acts without authority is founded upon the supposition that there has been some wrong or omission on his part, either in misrepresenting or in affirming or concealing the authority under which he assumes to act. Id., and cases cited. So members of a committee, appointed under a statute, do hot render them- selves personally liable by making, on behalf of the committee, a contract which, because made in excess of their powers, is not binding upon such committee. Id. § 700a. Resolutions authorizing issue of obligations.—Every resolution of any such board (of supervisors), authorizing the issue of such obligations, shall specify the form thereof, the place of pay- ment, in annual installments or otherwise, within a period not ex- ceeding thirty years from the date of such obligation, and the rate of interest to be paid thereon, not exceeding the legal rate; and no such obligation shall be sold for less than par. Such resolution shall also contain a provision requiring adequate security to be given by the officer, or board of officers authorized to issue such obligations, for the faithful performance of his or their duty in is- suing the same, and the lawful application of the funds arising therefrom, and of the funds which may be raised by tax for the payment thereof, which may come into their hands. County Law, § 14;1 R. S. 738. For form of bond, see § 701 and chap. XV on ‘‘ Committee on Legislation,’’. post. § 701. Funded debt—A funded debt shall not be contracted by a municipal corporation, except for a specific object, expressly stated in the ordinance or resolution proposing it; nor unless such 566 Scrervisors’ Manvat. ordinance or resolution shall be passed by a two-third vote of all the members elected to the board or council adopting it, or sub- mitted to, and approved by, the electors of the town or county, or taxpayers of the village or city when required by law. Such or- dinance or resolution shall provide for raising annually, by tax, a sum sufficient to pay the interest and the principal as the same shall become due. Municipal Law, § 5; 2 R. S. 2102. Funded and bonded debts.— The bonded indebtedness of a municipal corporation, including interest due or unpaid, or any part thereof, may be paid up or retired by the issue of the new substi- tuted bonds for like amounts by the board of supervisors or super- visor, board, council or officers having in charge the payment of such bonds. Such new bonds shall only be issued when the exist- ing bonds can be retired by the substitution of the new bonds there- for, or can be paid up by money realized by the sale of such new bonds. Where such bonded indebtedness shall become due within two years from the issue of such new bonds, such new bonds may be issued and sold to provide money in advance to pay up such existing bonds when they shall become due. Such new bonds shall contain a recital that they are issued pursuant to this section, which recital shall be conclusive evidence of their validity and of the regu- larity of the issue; shall be made payable not less than one or more than thirty years from their date; shall bear date and draw interest from the date of the payment of the existing bonds, or the receipt of the money to pay the same, at not exceeding the rate of five per centum per annum, payable quarterly, semi-annually or annually; and an amount equal to not less than two per centum of the whole amount of such new bonds may be payable each year after the issue thereof. Such new bonds shall be sold and negotiated at the best price obtainable, not less than their par value; shall be valid and binding on the municipal corporation issuing them; and until pay- able shall be exempt from taxation for town, county, municipal or State purposes. All bonds and coupons retired or paid shall be immediately canceled. A certificate shall be issued by the officer, board or body issuing such new bonds, stating the amount of exist- ing bonds, and of the new bonds so issued, which shall be forthwith filed in the office of the county clerk. Except as provided in this section, new bonds shall not be issued in pursuance thereof, for bonds of a municipal corporation adjudged invalid by the final judgment of a competent court. A majority of the taxpayers of a Mounicreat Dests, Etc. 567 town, voting at a general town meeting, or special town meeting duly called, may authorize the issue in pursuance of this section of new bonds for such invalid bonds, and each new bond so issued shall contain substantially the following recital: “The issue of this bond is duly authorized by a vote of the taxpayers of the said town,” which shall be conclusive evidence of such fact. The pay- ment, adjustment or compromise of a part of the bonded indebted- ness of a municipal corporation shall not be deemed an admission of the validity or a recognition of any part of the bonded indebtedness of such municipal corporation not paid, adjusted or compromised. Id., § 7, as amended by Laws 1897, chap. 54; Laws 1901, chap. 333, See Decisions, § 708, post. § 702, Issuance of municipal bonds.— Each bond issued by a municipal corporation shall be signed by each officer issuing the same, with the designation of his office; and the interest coupons attached thereto, if any, shall be signed by one of their number. Each such bond shall state the place of payment and, if no coupons are attached thereto, the name of the payee. Id., § 8; 2 R. 8. 2103. See Decisions, § 708, post; Resolutions for, § 14; County Law,ante, 700a. § 703. Registry of municipal bonds.— Each municipal cor- poration shall keep in the office of its clerk suitable books, in which shall be entered a full description of the amount, rate of interest, class, number, date of issue, pursuant to what law, and maturity of all bonds issned by any of its officers, and, if such statement is not already entered, of all bonds converted from conpon into registered bonds. A bond to which no coupons are attached may be registered, at the request of the payee, in the books so kept in the office of such clerk, and a certificate of such registry shall be indorsed upon the bond by such clerk, and at- tested by his seal, if he has one. The clerk shall be entitled to a fee of twenty-five cents for each bond so registered. The principal and interest of a registered municipal bond shall be payable only to the payee, his legal representatives, successors or assigns, and shall be transferable only upon presentation to such clerk, with a written assignment duly acknowledged or approved. The name of the assignee shall be entered upon such bond so transferred and the books so kept in the office of the clerk. It shall be the duty of the clerk or other officer having charge of the office where such Tegistry is kept, to transmit a statement of such indebtedness to 568 Supervisors’ Manvat. the clerk of the board of supervisors of the county in which such office is situated, annually, on or before the first day of November. Id., § 9; 2 B. S. 2103. See §§ 704, 705, and Decisions, § 708, post. § 704, Conversion of coupon into registered bonds.— When the owner of coupon bonds of a municipal corporation shall present any such bonds to the officers who issued the same, or their suc- cessors, with a written request for their conversion into registered bonds, such officer shall cut off and destroy the coupons and stamp, print or write upon each of the bonds a statement, properly dated, of the amount and value of such coupons, and that the interest, at the rate and on the date, as was provided by the coupons, as well as the principal, is to be paid to such owner, his legal representative, successors or assigns, at a place therein stated, which shall be the place stated in the coupons, unless changed with the written con- sent of the owner; and thereupon such bonds may be registered in the office of the clerk of the municipal corporation. This section shall not apply where provision is otherwise made by law or local ordinance, for the conversion or exchange of coupons for registered bonds. Id., § 10; 2 R. S. 2104. See § 705, post, and Decisions, § 708, post. § 705. How owner may make bonds nonnegotiable.— The owner or holder of any corporate or municipal bond or obligation (except such as are designated to circulate as currency, payable to bearer), heretofore or hereafter issued in, and payable in this State, but not registered in pursuance of any State law, may make such bond or obligation or the interest coupon accompanying the same, non-negotiable by subscribing his name to a statement indorsed thereon that such bond, obligation or coupon is his property; and thereupon the principal sum therein mentioned is payable only to such owner or holder, or his legal representatives or assigns unless such bond, obligation or coupon be transferred by indorsement in blank, or payable to bearer or order, with the addition of the assignor’s place of residence. Negotiable Instrument Law, § 332. § 706. Payment of municipal bonds.—Where the bonds of a municipal corporation have been lawfully issued, and the pay- ment of the principal or interest thereof shall not have been other- Monicreat Desrts, Ere. 569 wise paid or provided for, the same shall be a charge upon such corporation, and shall be levied and assessed, collected and paid the same as other debts and charges. When for any reason any portion of the principal or interest due upon such bonds shall not have been paid, the same shall be assessed, levied and collected at the first assessment and collection of taxes by such corporation after such omission. Municipal Law, § 6; 2 R. S. 2102. See Decisions, § 708, post. § 707. Defects not invalidating municipal bonds.— When the bonds of a municipal corporation have been issued and sold by the proper authorities, and the time fixed for their maturity shall be for a longer period than provided by the law under which they were issued, a variance of not exceeding sixty days shall not affect their validity. Id., § 11; 2 R. 8. 2104. See Decisions, § 708, post. § 708. As to temporary loans.— See ante, § 523, and Decisions, § 708 post. It is the duty of the town to provide means for the payment of its bonds lawfully issued. In case of failure to perform this duty, the holder of the bonds may maintain an action against the town thereon; and this, although by the act under which they were issued, it is made the duty of the board of supervisors of the county to impose and levy a tax to pay the bonds. Marsh v. Town of Little Valley, 64 N. Y. 112. RAILROAD AID BONDS. The duties of town and county officers in relation to the payment of such bonds are the questions they now are called upon to meet, rather than those pertaining to the issuing of the bonds, and the laws relating to that subject are as follows: § 709. Taxpayers’ consent to be filed.— The original written consent duly acknowledged or proved of the taxpayers to the loan- ing of money on the faith and credit of any town or city for the issuing of bonds of such town or city to aid in the construction of any railroad in this State, shall be recorded and filed in the office of the clerk of the county in which such towns or cities may “be situated, and a copy thereof, duly certified by the said county elerk, shall be filed in the office of the clerk of the town or city wherein the respective property affected thereby is situated, any law requiring a different filing to the contrary notwithstanding. Chap. 695, Laws 1866, § 1; 2 R. S. 2112. 570 Supervisors’ Manvat. § 710. Share of new town in debt.— Whenever any board of supervisors shall form a new town within its respective county. from parts of other towns, or town which shall have bonded to aid in the construction of any railroad under any act authorizing the same, and such bonds, or any part thereof, shall remain unpaid, or when any board of supervisors shall change the line of any town which shall have bonded to aid in the construction of any railroad in this State, and such bonds, or any part thereof, shall remain unpaid, the new town so formed and the part or parts taken from a town and added to another town shall pay a propor- tionate share of such bonds as shall remain unpaid, which share shall be ascertained from the assessed valuation of such town or towns as contained in the last equalized valuation of the assess- ment-roll, made prior to the formation of such town or the change of any such town line. Chap. 336, Laws 1880, § 1; 2 R. S. 2112. Collection of same.— It shall be the duty of the railroad com- missioners of the town, any part of whose territory shall have been detached as aforesaid, to render a true statement to the board of supervisors, as now required by the General Railroad Act, of the amount necessary to pay the proportionate share belonging to the territory detached from their town, which may be then coming due, and the board of supervisors shall add such proportionate share to the sums to be collected from the town so formed, or to the part or parts which shall have been detached from a town and added to another town, to be collected as prescribed by law. Id., § 2 List of annexed lands and inhabitants.— The assessors of the town or towns to which shall have been added a part of another town shall yearly, until such,bonds be paid, make a separate and distinct list of the taxable inhabitants and lands contained in the territory so annexed in the assessment-roll of the said town, in all respects similar in form and manner to the assessment-roll as now made. Said list shall be designated in such roll “ List of annexed lands and inhabitants.” Id., § 3. Moneys collected, how applied.— Such proportionate share of moneys collected as provided in the second section of this act shall be paid by the supervisor of the town wherein collected to the Monicreat Dzsts, Ere. 571 railroad commissioners of the town or towns from which such ter- ritory shall have been detached, and such commissioners shall use such moneys for the payment of the bonds issued in the same manner they are required to use the moneys raised in their own town. 1d., § 4. Application of last four sections.— The provisions of this act shall apply to all cases where a new town shall have been formed, or the line of any town shall have been changed by the board of supervisors of any county since the first day of January, eighteen hundred and seventy-nine, where no proceedings have been taken under chapter five hundred and ninety-seven of the laws of eighteen hundred and seventy. Id., § 5. See § 711, as to towns bonded for the N. Y. & Oswego Midland R. R. § 711. Towns bonded for New York and Oswego Midland railroad.— All real property within the corporate limits of any town assessed or liable to be assessed upon the assessment-roll of such town at the time of issuing bonds by said town pursuant to this act (chap. 398, Laws 1866), and all acts amendatory thereof, shall continue to be assessed and assessable for all purposes what- soever in said town until said bonds, or any renewals thereof, are fully paid; and if the owner of such real property does not reside within said town, then such real property shall be assessed as non- resident land or to any occupant of said real property actually residing within said town. Chap. 398, Laws 1866, § 25, as am’d by chap. 21, Laws 1883. In a case in Oneida county where lands situated in the town of Vienna (which is so bonded) were assessed in the town of Vienna upon the lands situated therein, although the owner resided in the town of Verona, it was held to be properly taxable in Vienna for the lands situated in Vienna, and that the law relating to taxation, requiring lands divided by a town line to be assessed to the owner in the town where he resided, did not apply. Casterton v. Town of Vienna, 78 St. Rep. 868. § 712. Municipal taxes of railroads payable to the county treasurer.—If a town, village or city has outstanding unpaid bonds, issued, or substituted for bonds issued, to aid in the con- struction of a railroad therein, so much of all taxes as shall be necessary to take up such bonds, except school district and high- ‘way taxes, collected on the assessed valuation of such railroad in 572 Surrrvisors’ Manvat. such municipal corporation, shall be paid over to the treasurer of the county in which the municipal corporation is located. Such treasurer shall purchase with such moneys of any town, village or city, such bonds, when they can be purchased at or below par, and shall immediately cancel them in the presence of the county judge. If such bonds cannot be purchased at or below par, such treasurer shall invest such money in the bonds of the United States, of the State of New York, or of any town or village or city of such State, issued pursuant to law; and shall hold such bonds as a sinking fund for the redemption and payment of such outstanding railroad aid bonds. If a county treasurer shall unreasonably neglect to comply with this section, any taxpayer of the town, village or city having so issued its bonds may apply to the county judge of the county in which such municipal corporation is situated, for an order compelling such treasurer to execute the provisions of this section. The county treasurer of any county in which one or more towns therein shall have issued bonds for railroad purposes, shall, when directed by the board of supervisors or county judge of the county, execute and file in the office of the county clerk an undertaking, with not less than two sureties, approved by such board or judge, to the effect that he will faithfully perform his duties pursuant to this section. The annual report of a county treasurer shall fully state, under the head of * railroad sinking fund,” the name and character of all such investments made by him or his predecessors, and the condition of such fund. Municipal Law, § 12; 2 R. S. 2104. DECISIONS. : See ante, § 487. Where a town had assigned to the defendant railroad stock in another rail- road, in consideration of defendant’s leasing it, and pursuant to a petition of a majority of the taxpayers of the town, representing a majority of the taxable property, and an order of the county judge to the railroad commissioners based thereon, held, that an action to compel defendant to reassign the stock could not be maintained on the ground that the transaction was void under Laws 1869, chapter 907, section 5, as not being for cash, and moreover that twenty years having elapsed the action was barred by limitation. Town of M. v. King, 8 App. Div. 495; 40 N. Y. Supp. 709. Where a claim against a county is based upon a wrong committed by or attributable to it, the claimant is not bound to submit it to the board of super- visors for audit and allowance. Where taxes collected on the assessed valuation of a railroad in a municipality which has issued bonds to aid in the construction of said railroad, instead of being used by the county treasurer to purchase the bonds, or invested by him as required by the act authorizing municipalities to aid in the con- struction of railroads (§ 4, chap. 907, Laws 1869, as am’d by chap. 283, Laws 1871), have been applied by that officer to the paymeat ef county Monicreat Dzsts, Ere. 573 obligations, the town has an equitable cause of action against the board of supervisors of the county to compel the levying and collection of a tax upon the taxable property of the county for the amount so misappropriated, to be paid to the treasurer and used as required by the act. The fact that the municipality has presented its claim to the board and de- manded the levying and collection of the tax, and that the demand had been retused, does not confine the remedy of the claimant to a certiorari to review the action of the board, or to a mandamus to compel a compliance with the demand. The exception of school taxes from the requirement of said act does not in- clude that part of the State taxes collected from the railroad company which is tq be paid to the State treasurer for school purposes. The school taxes ex- cepted are those collected in the municipality for local school purposes. Such a cause of action arises when the county treasurer appropriates the money to the payment of county obligations, and where the statute of limita- tions is pleaded as a bar, the burden is upon defendant to show that the money was so misappropriated more than six years before the commencement of the action. Where, therefore, an action was commenced December 24, 1888, to recover for a tax of 1881, which, it appeared, was paid to the county treasurer early in 1882, but there was no evidence to show when the county treasurer misappro- priated it, held, that the defense of the statute was not sustained. Plaintiff’s recovery included the tax of 1887; this was paid to the county treasurer before, but was not misappropriated until shortly after the com- mencement of the action. Held, that as the action was an equitable one, said tax was properly included. This action was brought to recover the State taxes collected in the town of Liberty, assessed upon the property of the N. Y., O. & M. R. R. Co., and its successor in.that town, which, prior to 1874, was exempt from taxation. A pre- vious a¢tion was brought, based upon the act of that year (chap. 296, Laws 1874), which removed the exemption, made the property of the company liable to taxation, and required the county taxes collected from its property, in a municipality which had issued its bonds to aid in the construction of its road, to be paid over to the railroad commissioners. The recovery in that action was limited to the county taxes. 92 N. Y. 570. Held, that the former judgment was not a bar to a recovery herein. Kilbourne, Supervisor, etc’, v. The Board of Supervisors, etc., 137 N. Y. 170, 171. Under the provisions of the Railroad Act, as amended in 1871 (§ 1, chap. 283, Laws 1871), which provides that taxes “collected for the next thirty years,” on the assessed valuation of any railroad in any town, village or city which “has issued or shall issue bonds to aid in the construction of said rail- road,” shall be paid over to the county treasurer to be applied to purchase said bonds for cancellation or io be invested as a sinking fund for the redemption and payment of the bonds, a municipality which has issued such bonds is not entitled to any portion of taxes paid by the railroad company, after the bonds have matured and been paid in full by the municipality, although within the thirty years. The meaning of the provision is that the taxes shall be paid as directed during the period of the running of the bonds to maturity, and the purpose was to aid municipalities only during a period not exceeding thirty years when the bonds were outstanding and by the terms of the act not payable. The same purpose is to be attributed to the act when applying its provisions to bonds issued under special acts and payable within thirty years. The fact that a municipality neglected to enforce the right given to it by the act for more than six years after the last taxes were collected to the application of which it was eutitled, furnishes no ground for the application of the prin- tiple of subrogation. People ex rel. McMillan v. Board of Supervisors, etc., 136 N. Y. 281. Under the provision of the Railroad Act of 1869 (§ 4, chap. 907, Laws 1869, as am’d by chap. 288, Laws 1871), directing the application of taxes 574 Surervisors’ Manual. assessed upon any railroad in a town, toward the redemption of bonds issued by it in the construction of such railroad and making it the duty of the county treasurer to purchase with such taxes the bonds of the town or to other- wise invest the same and hold the investment as a sinking fund for the redemption of said bonds, a county treasurer in his relation to these taxes is not the agent of the county or the town but holds them as a trust fund, for the purpose expressed in the act, and any action that diverts it from that purpose is illegal. Any taxpayer of the town may apply to the county judge for an order com- pelling the county treasurer to execute the law in the case of his refusal so to do, and this order it is the duty of the county judge to grant. It is no defense to the proceedings, that the county treasurer has paid over the fund to an officer of the town, or that the town has had the benefit of it for other town purposes. Where the county treasurer claimed that he had paid over the fund to the town officers and it appeared that the transactions upon which the claim was based occurred during the pendency of such proceeding against him, held, that his refusal to obey the statute was not only without legal excuse but was to be regarded as willful; and that he was chargeable with the fund and also with interest upon it, as the town had been deprived of interest which it would have earned had the law been obeyed. The first order of the county judge dismissed the proceedings; before it was made the county treasurer had settled with the town collector, receiving from him receipts of county officers for the fund in lieu of the money; said order was subsequently reversed. It was claimed by the treasurer that this order operated as a prohibition against the investment of the fund as directed by the statute. Held, untenable. Clark v. Sheldon, 134 N. Y. 333, 334. Under the provision of the Town Bonding Act of 1869 (chap. 907, Laws 1869), giving to the judgment of a county judge authorizing the bonding of a town and the record thereof, ‘* the same force and effect as other judgments and records in courts of record in this State,’ the usual legal presumption attend- ing adjudications of courts of record attach to such a judgment, and the burden of proving a lack of jurisdiction in the county judge rests upon a party asserting it. Bonds issued by a town in pursuance of said act, being simply its promise to pay, could not be sold by it; they acquired no vitality as securities capable of a sale until they had obtained a valid inception in the hands of the first holder, and the consideration described as paid by him was simply a loan of the sum specified to the town. Commissioners duly appointed pursuant to said act became by force of the judgment of the county judge the agents of the town, authorized to borrow the sum specified but restricted as to the terms of credit. (Gould v. Town of Sterling, 23 N. Y. 456; Horton v. Town of Thompson, 71 id. 513, dis- tinguished.) Where commissioners appointed under said act issued bonds of the town payable in twenty years instead of for thirty as required by the act, held, that the bonds were void as such; but that, as the commissioners had authority to borrow the money which the bonds were meant to secure, they by doing so bound the town to repay it; and it appearing that the parties, both borrower and lender, acted in good faith and with the intention to comply with the statute, that a promise on the part of the town to repay the loan at the time and in the manner prescribed by the statute would be implied, and an action thereon against the town was maintainable. (Potter v. Town of Greenwich, 92 .N. Y. 663, distinguished.) Certain of the bonds by their terms made payable in twenty years, were issued after the passage of the act of 1871 (chap. 925, Laws 1871), which requires (§ 6) bonds to be made payable in not to exceed thirty years, and that not more than ten per cent. of the total authorized debt shall be made payable in any one year. Held, that said bonds were valid and enforcible. : The action was brought to recover and judgment was rendered for the unpaid interest on the bonds. An extra allowance was granted computed upon the Municrpat Dzsts, Ere. 575 amount of the bonds. Held, error; that it should have been computed upon the interest recovered Hoag v. Town of Greenwich, 133 N. Y. 152, In proceedings under the General Railroad Act, as amended in 1869 and 1871 (§ 4, chep. v0T, Laws 1869; chap. 283, Laws 1871), by a taxpayer of a municipality which had issued its bonds in aid of the construction of a railroad, to compel the county treasurer to comply with the provisions of said act re- quiring him to invest and hold as a sinking fund, for the payment of said bonds, the taxes collected on the assessed valuation of the railroad in the municipality and paid over to said county treasurer, it appeared that during the years in question there was an account on the said treasurer’s books called. a general fund, in which was carried items of money not otherwise especially appropriated, and that there was in said fund at all times since the taxes in question had been collected, a greater sum than the total amount of said taxes. 1t did not appear that any portion of the moneys so collected and paid over had. ever been paid out. Held, it was not necessary that the particular moneys paid by the railroad company should be identified; that the presumtion was they still remained in the hands of the county treasurer and were part of the general fund; and that an order requiring their investment, as prescribed by the statute, was proper. Alsu held, that, as there was a continuing duty in the county treasurer to make the application required, the statute of limitations did not apply, (Strough v. Board of Suprs., 119 N. Y. 212, distinguished.) Also held, it was not material that the county treasurer defendant did not receive all the moneys directly from the railroad company, but that a portion thereof was received by his predecessors in office, the same having been paid ever to and being now held by hirn as treasurer. It seems that as the taxes so collected are specifically appropriated, the ques- tion is not affected by the fact that the objects in each year for which the taxes of the years were raised did not include the creation of a sinking fund. Matter of Spaulding v. Arnold, 125 N. Y. 194. A town, by bonding itself in accordance with the statute, and causing a rail- road to be built, creates a new and additional property, which \becomes the subject of taxation; the remainder of the county is, for the time being, de- prived of the benefit to be derived from the taxation thereof, so that the town may reap the benefits by having the taxes applied in satisfaction of its bonded indebtedness; and thus the sinking fund provided for by the statutes (chap. 907, Laws 1869, as amended) is, up to the time the bonds become due and pay- baie a fund the town has an absolute right to have applied in payment of its onds. In 1871, the town of I., pursuant to the provisions of the act of 1866 (chap. 433, Laws 1866), issued its bonds in aid of the construction of a railroad through the town The State and county taxes collected from the railroad com- pany upon the assessed valuation of its property in the town from the years 1872 to 1887 were paid over to the county treasurer, who used them in the payment of State taxes and county indebtedness, and no money was set apart. by him as a sinking fund to pay the bonds so issued. The town taxes so assessed and collected were paid over to the supervisor of the town and used by him in paying town expenses. Said bonds were paid by the town from moneys raised by general tax on property in the town, including that of the railroad company. Upon a case submitted under the Code of Civil Procedure ($ 1279), held, that the town was entitled to recover of the county the amount of the State and county taxes so paid to the county treasurer within six years prior to the submission; and that the failure of the town to pay over the amount of town taxes collected from the railroad company did not establish a walver or constitute an estoppel. Also held, that the county was not entitled to have the stock of the railroad company, received by the town in exchange for its bonds, sold and the proceeds applied in payment of said bonds; that the town had the absolute right to have 576 Supervisors’ Manvat. the sinking fund provided for by law applied in payment of the bonds without regard to the stock. Crowninshield v. Supervisors, ete., 124 N. Y. 583. Where a county treasurer instead of applying taxes assessed on the property of a railroad corpcration in a town to the payment or redemption of bonds of the town, issued in aid of the construction of the road of such corporation, as required by the act of 1869 (chap. 907, Laws 1869), as amended in 1871 (chap. 283, Laws 1871), applied them in payment of county and State taxes ‘with and as part of other moneys raised by the town for those purposes, held, that an action, as for money had and received, was maintainable on behalf of the town against the county to recover the money so misappropriated; that the liability included as well the portion of the funds applied in payment of the State tax as that applied for other county purposes; also, that the action was properly brought by the supervisor of the town in his name as its representative. The cause of action in such case arises when the misappropriation is made; the statute of limitations then begins to run against it, and an action brought more thar six years thereafter is barred. While every duty imposed upon a public officer is in the nature of a trust, persons injured by a violation of the duty for which they may maintain an action at law, must pursue that remedy within the period of limitation of legal actions. Also held, the fact that the supervisors of the town for the period of fourteen years were apprised from year to year, while sitting as members of the board of supervisors of the county, of the misappropriation and made no objection thereto, did not estop the town from claiming a repayment of the money. A town cannot be estopped by the neglect of its supervisor to assert a claim against the county, the grounds of which are equally known to all members of the board of supervisors. A county treasurer in the payment of State taxes to the State comptroller acts as agent for the county, and pays on its behalf. Bridges v. Board of Supervisors, 92 N. Y. 570, distinguished, so far as it relates to the liability of the county for the portion of the fund applied in pay- ment of State taxes. Strough vy. Board of Supervisors, 119 N. Y. 212, 213. On the 1st day of January, 1875, when the amendment of the Constitution (art."%, § 11) went into effect, which prohibits any town from Joaning its money or credit in aid of any corporation or from becoming the owner of any stock or bonds of a corporation, all action on the part of any town to issue its bonds in aid of a railroad not then completed, at once became nugatory, unless where, by operation of law, or by some valid agreement, there had been, prior to that time, created a right to have such action perfected by the issuing of bonds. Under the Town Bonding Act, as amended in 1871 (§ 1, chap. 925, Laws 1871), the taxpayers of a town, in their petition, were authorized to impose as a condition precedent to the subscribing for stock and the delivery of the town bonds, that the road should be located and constructed through the town, or a specified portion thereof. Where such a condition was imposed by the petition, held, that the commis- sioners appointed to subscribe for the stock and issue town bonds were sub- jected to the condition — they could neither issue the bends nor subscribe for or take stock, or by an agreement bind the town until the condition was fully complied with. The commissioners could not substitute an agreement by the railroad com- pany to comply with the condition, or any other agreement on its part for actual compliance, and, until such compliance, they had no authority whatever to act in any manner. (County of M. v. Savings Bank, 2 Otto, 631, dis- tinguished.) The provision of the act of 1870 (chap. 507, Laws 1870), authorizing the railroad company and the commissioners to enter into a written agreement a8 . Monicreat Dests, Ere. 577 to the delivery of the bonds and the purposes for which they were to be used, gave the commissioners no authority after the act of 1871 went into effect, to make any such agreement, where such a condition precedent had been imposed, until it was complied with. Accordingly held, where commissioners appointed upon a petition containing such a condition, entered into an agreement with the railroad corporation, that, when the road was located and constructed as required, they would imme- diately subscribe for stock and pay therefor in the town bonds and the corpo- ration agreed to receive the subscription and accept the bonds in payment; where the commissioners subscribed the bonds, and delivered them to ‘third parties, to be delivered to the corporation upon performance of the condition by a specified time, and where the condition had not been performed and com- plied with prior to the going into effect of said constitutional amendment, that the power to issue the bonds thereupon ceased; that the corporation had ac- quired no right thereto, and could not, upon a subsequent compliance with the condition, compel a delivery thereof; and that the bonds executed were |nugatory and void. Falconer et al. v. The B. & J. R. R. Co. et al., 69 N. Y. 491, 492. In construing a provision of the Constitution, its history and the conditions ‘and circumstances attending its adoption must be kept in view, and the effect of subsequent amendments are to be determined by the same rules applicable to the interpretation of statutes. _ Every presumption is in favor of the constitutionality ‘of a statute, and to justify the court in pronouncing it an unauthorized expression of the legisla- _ tive will, it must be made to appear that, when fairly and reasonably construed, it is in clear and substantial conflict with some provision of the: Constitution. If the act and the Constitution can reasonably be so construed as to enable both to stand, it is the duty of the court to give them that construction. That portion of the provision of the State Constitution, limiting the power of municipalities to create debts (art. 8, § 11) which declares that the term of _bonds issued by certain cities to provide for a water supply, ‘“‘ shall not exceed twenty years,” and requires that “(a sinking fund shall be created on the ‘issuing of the said bonds, for their redemption,” applies only to cities with a population exceeding 100,000. It seems, the only restriction imposed by said provision upon the power of the legislature to authorize cities not containing a population exceeding 100,000 to incur indebtedness is that none shall be incurred, except for city purposes. Accordingly held, that the provision of the act “to establish and maintain a water department in the city of Syracuse”’ (§ 18, chap. 291, Laws 1889, as am’d by chap. 314, Laws 1890), which authorizes the issue of city bonds, payable July 1, 1920, to defray the expenses of the work, and which makes no provision for a sinking fund, was not violative of said constitutional provision; it appearing that the city contaned less than the specified number of inhabitants. Also held, that said act does not offend against the constitutional provision (art. 3, § 16), providing that no local or private bill shall embrace more than one subject and requiring that to be expressed in the title; that under the title given, the legislature could properly insert not only every provision necessary for the organization of a water department, but also provisions conferring Power upon that body to supply the city with water. Also held, that the provision of said act (§ 18), authorizing the city to take water from Skaneateles lake. is not repugnant to the constitutional provision (art. 7, § 6) which prohibits the legislature from selling, leasing or otherwise disposing of the Erie and certain other canals; it appearing that, while the lake had been appropriated by the State ‘‘ for a reservoir and feeder to the Erie canal,” the water accumulated therein was in excess of that needed for canal Purposes; that large quantities were permitted to flow from the lake which were not utilized by the State, much more than is authorized by the act to be taken from the lake for city purposes, and that the act only authorizes the taking of water not required for the use of the canal: that the provision did not sell or authorize the sale, nor did it lease the waters of the lake, but operated merely 578 Surervisors’ Manvat. as a license to the city to take water not needed by the State, subject to the paramount right of the State to resume it at any time. Also held, that, conceding that said provision, as contained in the original act of 1889, was invalid, it did not render the whole act void; and that after the provision was amended in 1890, and thus rendered valid, nothing stood in the way of the full operation of the entire act. Also held, that even if the whole act was rendered invalid by the invalidity of saic provision, after the amendment had cured the defect and validated the provision, the act was to be construed as if the amendment had been a part of it originally, and so, as containing no provision obnoxious to the constitutional objection. It seems that the meaning of the last-named constitutional provision is that neither the canals, as highways of commerce, nor other property owned by the State, connected with the canals and actually essential to their operation and maintenance, shall be sold or leased. The selling or leasing to, and the use by riparian owners or cities, of so much of the waters of streams and lakes appropriated as feeders and reservoirs for the canals as is not needed for the use of the canals, subject to the para- mount rights of the State, is not inconsistent with the public use, and an act authorizing it is not in conflict with said provision. So, also, the legislature may authorize the sale of State property once appro- priated and used for the canals, but no longer required for canal purposes. In an action to restrain said city, its officials and the water board created by said act, from carrying into effect or exercising the powers conferred by it, it was conceded that neither the original act, nor the act amending the same, received the vote of two-thirds of the members elected to each house, and it was claimed that the provision of the act above referred to (§ 18) was violative of the provision of the Constitution (art. 1, § 9), declaring that the assent of two-thirds of the members elected to each branch of the. legislature shall be requisite to every bill appropriating public moneys or property for local or private purposes. Held, untenable; that the State never acquired the ownership of the mass of water in the lake, but simply the right to the use of so much as is necessary for canal purposes; and that the condi- tion of the grant to the city in the act was such that no property right or interest which the State owned was transferred, lost or impaired. Also held, that conceding the State owned the soil of the bed of the lake, this was subject to every, easement and servitude necessary to the use of the waters by other riparian owners, so far as they may be entitled to use the same; and that a use of the soil under water for the purpose of placing a pipe therein was no invasion of any exclusive property right the State has in such soil. While the right to the use of water as it flows along in a body may become a property right, the water itself is not the subject of fixed appropriation or exclusive dominion, and property therein cannot be acquired either by sovereign or subject, or become the subject of transmission. Also held, that the word “ appropriating,” os used in said last-named con- stitutional provision, refers to a transfer of public property as a gift or gratuity, not to a transfer, for an equivalent; and that by the arrangement contemplated by the act, the State received an equivalent for the right granted.’ Sweet v. City of Syracuse, 129 N. Y. 316, 317, 318. In an action by a taxpayer of the town of A. to have certain bonds issued by said town adjudged illegal and void, it appeared that the town, acting in sup- posed accordance with statutory provisions (chap. 907, Laws 1869), issued its bonds to pay for stock of a railroad corporation, which passed into the hands of innocent holders. The bonds were claimed hy the town to have been illegally issued, and so invalid. While suits were pending to enforce them, said town, under chapter 146, Laws 1880, “ authorizing it to issue new bonds, pursuant to chapter 75, Laws 1878,” and its amendments, to the amount and extent of its bonded indebtedness, issued the bonds in question in exchange for and to retire the outstanding bonds, the new bonds drawing a lower rate of interest than the old one. Said town at the time had no other “ bonded indebtedness ” Municieat Depts, Erc. 579 tthan the original bonds issued as above stated. Held, that the action was not maintainable; that the town having elected to compromise, rather than to con- test the validity of the old bonds, was estopped from thereafter questioning it. Hill vy. Peekskill Savings Bank, 101 N. Y. 490. The words “ bonded indebtedness,” as used in said acts of 1878 and 1880, are not limited to bonds in all respects legal and valid, but the acts authorize the refunding of ‘‘ all municipal bonds save such as have been adjudged invalid by the final determination of a competent court, which are excluded from their operation by chapter 317, Laws 1878. The act of 1878, first mentioned, as thus construed, is not violative of the constitutional provision (State Const., art. 8, § 11) prohibiting municipal corporations from incurring indebtedness, but the payment of an acknowledged debt, and the constitutional provision does not deprive corporations of the right to compromise claims which they dispute. The defect alleged in the proceedings under which the original bonds were issued, was that to the averment in the taxpayers of the town, was not added the words ‘ not including those taxed for dogs or highway tax only.’” Held, that the defect did not render the bonds so absolutely void, as matter of law, but that there might be reasonable question pending an adjudication; enough of doubt to justify the legislature in authorizing, and the town in effecting, an amicable settlement. ; Id. The commissioners have authority to issue bonds, all payable at the expiration ‘of thirty years from date; that the provisions of the act of 1871, amending section 4 of the original act by adding thereto a clause authorizing the commis- sioners to issue bonds payable in less than thirty years, but requiring that they shall not so issue them that more than ten per cent. shall be payable in any one year, simply gaye to the commissioners an option either to make them all payable at the expiration of thirty years or to make them payable in a shorter time; if they chose the latter. they were to be made payable in installments. Syracuse Savings Bk. v. Town of Seneca Falls, 86 N. Y. 317. See, also, Potter vy. Town of Greenwich, 92 id. 662; Brownell v. Same, 44 Hun, 611; aff’d, 22 N. E. Rep. 24. As to when the acts of a town and its officers in accepting and retaining the bonds of a railroad company, and in voluntarily paying several installments of interest, are to be taken as an admission of the validity of the bonds See Brownell v. Town of Greenwich, 44 Hun, 611; 114 N. Y. 518. Where, however, the said property was assessed by the town assessors, and the city paid the tax to the town collector, who paid it over to the county treas- urer, by whom it was applied “in the same manner as other taxes assessed and collected in said town;” i. e., a portion paid to the authorities of the town, a portion to the proper State officers, and the residue retained for county pur- Poses, held, that an action could not be maintained against the town to re- cover back the tax, or that portion thereof paid over to the town officers, as the town has no treasurer, and its officers, to whom the money was paid, do not represent it, their functions being prescribed by statute, and the money they received being expended in the performance of official duty. (Chapman v. City ‘of B., 40 N. Y. 372: National Bank of C. v. City of E., 53 id. 49; Newman v. Supervisors of L., 45 id. 676, distinguished.) It seems, however, that the city has a remedy in such case under the provision of the statute extending the powers of boards of supervisors (chap. 855, Laws 1869, as am’d by § 5, chap. 695, Laws 1871), which requires the board of supervisors of a county to refund the amount of any tax illegally or improperly assessed. City of Rochester vy. Town of Rush, 80 N. Y. 302. Under the provision of the act (Laws 1874, chap. 296), subjecting the prop- erty of the N. Y. & O. M. R. R. Co. to taxation, and appropriating the amount of the county taxes thereon, in any town which has issued bonds in aid of the 580 Supervisors’ Manvat. construction of the road of said company, to such town, to be devoted to the payment of its bonds, after any such tax has been collected the moneys belong to the town, and any diversion thereof from their lawful object is an injury to the rights of the town, which may be protected by an appropriate action in its behalf. The town is not confined to the remedy given by the act (§ 4), i. ©, an action against the collector and the sureties upon his bond. The action on behalf of the town might, under the Revised Statutes (2 R. S. 478, § 92), have been properly brought by the supervisor of the town, and may be so brought under the Code of Civil Procedure (§ 1926). Where, therefore, the warrant issued to the collector of such a town required: him to pay over the moneys so collected to the county treasurer, which com- mand the collector obeyed, instead of paying the amount collected to the rail- road commissioners of the town, as prescribed by the act (§ 3), held, that an action, as for moneys had and received, was properly brought by the supervisor of the town against the board of supervisors of the county to recover the amount so paid. Bridges v. Board of Supervisors of Sullivan Co., 92 N. Y. 570-571. See Town of Lewis v. Marshall, 9 Abb. N. C. 104, note; aff'd, 56 N. Y. 663; Hand y. Super- visors, 31 Hun, 531. The supervisor of a town is, in a general sense, its treasurer; he is entitled to receive all moneys raised for town purposes, except those which are expressly directed to be paid to the town officers having charge of highways and bridges, schools and the support of the poor. 92 N. Y. 570, supra. He is also directed to pay all judgments recovered against the town from any moneys in his hands which are not otherwise specially appropriated. The statute thus assumes that he is the legal custodian of the moneys of the town and chargeable with the duty, not only of receiving and keeping them, but also of guarding their disbursement, and also recognizes, to a certain extent, the corporate existence of towns and their capacity to hold property, to protect its possession, and to enforce their quasi corporate rights by appropriate action. Bridges v. Board of Supervisors of Sullivan Co., 92 N. Y. 575. An action for moneys had and received is maintainable against a town to recover moneys of another, wrongfully taken by it and applied to its own use, in payment of its bonds. Horn v. Town of New Lots, 83 N. Y. 100-106, and cases cited. “Tt is not to be denied that the legislation of the last two decades has affected, I may say has changed, the character and capacity of the simple town- ship of former days. The legislature has imposed liabilities and obligations and corresponding duties upon it that have made it something different from a mere political division of the State, and brought it in character and capacity nearer to a municipal corporation.” Id. 106. “The legislature has commanded a town in the State to issue bonds. They are to be the bonds of the town; when issued they are the bonds of the town, not of any officer of the town, not of the persons dwelling at the time in the town, not of the property situated there. So far, then, the township has been, by legislative power, made an entity, with capacity ag a town to incur a debt and make an obligation and become liable to pay. With this capacity must, of need, go the power to pay, the power to get money to pay, the power and capacity to receive money for its use in making payment. And therewith must go all incidents that follow that power and capacity. If by chance it gets the money of any one without the right to it, for the purpose of meeting its obligations, and apnlies that money to its owD use in meeting them, it follows that it incurs a liability to that person therefor, Monicrpat Dests, Erc. 581 as well as would a natural person, or any municipal corporation doing the same thing.” Id. 107. As Judge Vann clearly and tersely states the matter: “‘ By the Bonding Act of 1869, the defendant was transformed from a mere political division of the State, with limited corporate powers, into a municipal corporation, with power to borrow money on an extensive scale, and to invest it in the stock or bonds of such railroad company as a majority of its taxpayers representing a majority of its taxable property should designate. Those powers, however, remained dormant and wholly ineffectual for any purpose, unless they were called into action by the determination of the county judge, based upon such proceedings as the statute required.” Brownell v. Town of Greenwich, 22 N. BE. Rep. 24; s. cv. 114 N. Y. 518. It is not necessary that the commissioners should act personally in selling the bonds and investing the proceeds, but they may do so through the medium of a broker. Id. Held, also, that the bonds were issued when sold. Id. Though all the bonds were dated on the same day and payable twenty years from date, while the amendatory act (of 1871) provided that but ten per cent. of them should mature during any one year, they would not be invalid as to plaintiff, who was not shown to have knowledge of the irregularity, or that any other bonds were issued besides those he purchased. Id. The amendment is not unconstitutional in limiting the time within which the bonds shall be made payable, when applied to bonds issued under a petition filed and proceedings had before its passage, as the legislature might have left that question to the discretion of the commissioners. Td. In December, 1887, the ten supervisors elected from the city of Auburn drew upon the city treasurer an order, of which the following is a copy: “ $21,550. Auburn, N. Y., December 27, 1887. “ City treasurer of the city of Auburn, on or before February 8, 1888, pay to railroad commissioners of city of Auburn, or order, twenty-one thousand five hundred and fifty dollars.” The order was delivered to the commissioners, two of whom, as such, sub- scribed their names to an indorsement, making it payable to the First National Bank of Auburn for deposit, and delivered it so indorsed to the cashier of that bank, who afterward, on January 12, 1888, indorsed and transferred the order to the National Exchange Bank of Auburn. The First National Bank sus- pended payment January 28, 1888. The city treasurer having refused, after its maturity, to pay the amount of the order to the National Exchange Bank, : fee was made by it for a writ of mandamus requiring such payment to e made. The sum of money mentioned in the order was levied by the board of super- visors of Cayuga county in December, 1887, to pay the interest, which became due in 1888, upon certain bonds of the city which had been issued in aid of the construction of a railroad, and was embraced in the moneys which, by the war- tants then issued by the board to the city treasurer, he was authorized and directed to collect. _The statute, pursuant to which the amount of money in question was issued, directed that when collected it was to be paid to the railroad commissioners, while the warrants issued to the city treasurer directed payment to the super- visors of the city of Auburn, of the sums mentioned in them. §82 Surervisors’ Manual. Held, that the commissioners were the proper depositary of the money, and that the direction contained in the warrant did not have the legal effect of diverting the fund from its legitimate destination. That, as the drawers of the order were not entitled to the money, and as their order to any person other than the commissioners, would not entitle the payee to it, the order did not create an indebtedness on the part of the city to the commissioners. That the city members of the board of supervisors had no authority to make, nor had the commissioners authority to transfer, by indorsement, a negotiable bill of exchange, nor was their power to make and transfer it supported by presumption, as all their powers were given by statute. That the order, as indorsed and delivered to the First National Bank, gave to the bank no title to the draft, or to the fund to be covered by it, but, at most, was a mere authority to receive the money from the treasurer, when it should be received or collected by him, for deposit in behalf of the commissioners and for their use. That an order denying the motion for a writ of mandamus should be affirmed. People ex rel. Nat. Exch. Bk. y. Stupp, 49 Hun, 554. Proceedings taken to bond the plaintiff in aid of a railroad resulted in a de- cision that bonds of the town should be issued to an amount specified, and commissioners on behalf of the town were appointed to subscribe for the stock and to issue the bonds. Said commissioners, the railroad corporation, and one P., entered into an agreement, by the terms of which the former were to issue the bonds and place them in the hands of P., as trustee, to be exchanged for an equal amount of stock as the work of construction progressed. This action was brought against the parties to that agreement, to have said proceedings declared null and void, to enjoin the negotiation or disposition of the bonds and to require their cancellation. The referee found the bonded proceedings to be void for want of jurisdiction, but that P. had sold a portion of the bonds. Defendants were required to account for the proceeds; they are to be allowed for all sums paid out of the same in good faith in constructing the road, or for any legal purpose mentioned in the agreement. An accounting was had under these findings, and a judgment was rendered against P. for the balance of the proceeds in his hands. Plaintiff objected to the allowance for moneys expended, Held, untenable; that to entitle it to recover any of the proceeds of the bonds, plaintiff must recognize the validity of the bonds, as, if it claimed them invalid, none of the proceeds thereof belonged to it, and it could only recover upon the theory that the bonds had been made and negotiated wrongfully and without authority, and had gone into the hands of a bona fide holder, who could enforce the same; that. therefore, as plaintiff was in court claiming the proceeds of the bonds, it could take no benefit from the finding as to their validity, and P., as trustee, was entitled to credit for all the sums paid out by him within the scope of his duty and authority. Also held, that P. was properly allowed his commissions. The agreement, a3 made, limited the application of the bonds or their proceeds to the construction of the road in the county of W.; subsequently the commissioners gave to P. written authority to pay out the bonds for the construction of the road in an ee eounty. Held, that P. was entitled to be allowed for payments 80 made. It seems, that had the action been maintained upon the finding as to the invalidity of the bonds, no injury was sustained, and no recovery could have been had beyond the costs and expenses incurred by the town in defending itself against an attempted enforcement of the bonds, as, if the proceedings were without jurisdiction and the bonds issued absolutely without authority, not by the town, but by strangers falsely simulating authority, plaintiff was not estopped by the recitals in the bonds, and they could not be enforced against it even under the decision of the United States courts by a “ bona fide ” holder. Town of Lyons v. Chamberlain, 89 N. Y. 578. _The provisions of the Railroad Act of 1869 (§ 4, chap. 907, Laws 1869), directing and providing for the application of taxes assessed upon any railroad Municreat Depts, Ero. 583 in a town, city or village, toward the redemption of bonds issued by the munici- pality to aid in the censtruction of such railroad, are not in conflict with any constitutional provision They do not impose a tax upon property in other portions of the county for the benefit of the town, city or village; they simply deprive such other portions of the benefit derived from taxation of railroad property in the municipality. They are not violative of the provision of the State Constitution (§ 8, art. 7) prohibiting the payment out of the treasury of the State of any moneys, except in pursuance of an appropriation, etc.; as the fund realized from such tax- cation does not belong to the State or go into its treasury. They are not repugnant to the constitutional provision (§ 20, art. 3) declaring that every law which imposes a tax shall distinctly state the tax and the object to which it is to be applied; the said provision simply specifies what may be done with a tax which has been legally imposed. Said statutory provisions include all taxes of every description save those excepted therein, i. e., school and road taxes, and so include town, village, city, county and State taxes. The scheme of the act is practicable and not difficult of execution. It seems, the officers imposing the taxes may ascertain the amount required to be paid under said provisions to the county treasurer, and held by him as a sink- jng fund, and specify the same in the warrant issued to the collector. If not so specified, the collector may make the proper deduction of school and road taxes and pay the balance to the county treasurer. If the duty of making the separation has not been discharged before the payment of the county treasurer, it devolves upon him to make the separation and invest the proper amount, as directed by the statute. It is not requisite that the taxes so to be appropriated should be specially levied; they are to be levied in the same way as other taxes. The said provisions are applicable to any municipality having bonds out- standing, issued in aid of the construction of any railroad, and they are not limited to railroads constructed under said act of 1869. Matter of Clark v. Sheldon, 106 N. Y. 104. Where, upon application, under said act of a taxpayer of a town to compel the county treasurer to execute the provisions of the act, it appeared that the taxes imposed upon railroads in the town for the year specified, after deducting school and road taxes, were much more than the sum specified in the petition as the amount of such taxes paid to the county treasurer, held, that it was no de- fense that the petitioner had not prayed for a sufficient amount; that the county treasurer could not complain of this, or of an order requiring him to set aside a less sum than the act required. It seems, that in such a case, notwithstanding the prayer of the petition, the county judge has power to ascertain the amount and compel the county treas- urer to set aside for a sinking fund all the taxes which may appear to have been paid to him, and which, by the act, are devoted to that purpose. It is no answer on the part of the county treasurer in such proceedings, that if hesets aside the taxes as required by the act, there will be a deficiency in other funds; the law having appropriated them for a specific purpose, it is his duty to so apply them, and he may not use them for other purposes. All prior laws in conflict with said provisions or requiring different disposition of taxes so col- lected, were thereby so far modified or repealed. Id. The court says: ‘‘ We do not perceive that these provisions of section 4 are in conflict with any constitutional provisions. They do not impose a tax on property in other towns of the county * * * for the benefit of the town of S. They simply deprive other portions of the county of the benefit to be derived from the taxation of the railroad property within the town of 8. As to other Portions of the county, it is practically the same as if the railroad property Was exempt from taxation.” Td. 584 Supervisors’ Manvat. The words last quoted seem to solve the question which boards of supervisors are likely to meet in these cases, to-wit: Io treat such property as if it were exempt from taxation and in raising the sums to be levied and collected in the county, not to consider it as one of the taxpayers liable to contribute a share thereof. In Oneida county, the practice is to extend the tax against the railroad on the roll, in the same manner that any other tax is extended, and then to levy a tax on the county for the estimated amount to become due from the railroad, and when the ratio is determined, to issue a draft for the amount of the tax on the railroad payable to the railroad commissioners of the town in which such railroad is situated. The railroad in Oneida county is the New York and Oswego Midland railroad, which has a special law on the subject requiring the sinking fund moneys, which consist of the county taxes, to go to the railroad commissioners of the town, and not, as in the act of 1869, to the county treasurer. This is not an exact compliance with the statute, but the variance is so small (comparing the valuation of the railroad with that of the whole county) that it would be hard to compute in figures the amount of the variance, The law relating to this railroad is as follows: TAXATION OF THE NEW YORK AND OSWEGO MID- LAND RAILROAD. § 712. Taxation.— All laws and parts of laws in so far as they exempt the property, real or personal, of the New York and Os- wego Midland railroad corporation from taxation are hereby re- pealed, and the real and personal property of the said corporation is hereby made subject to State, county, town and municipal taxation. Chap. 296, Laws 1874, § 1. Proceeds of tax to be paid to commissioners of towns.— All moneys to be collected upon the real and personal property of the said corporation and upon said real property now or hereafter used or held, or which may hereafter be used or held by any receiver or successor of said corporation for county taxes in any of the towns or municipalities by which bonds have been issued in aid of the construction of the New York and Oswego Midland railroad, are. hereby appropriated to said. towns or municipalities respectively, and shall be paid over to the com- missioners of such towns or municipalities appointed pursuant to an act entitled “An act to facilitate the construction of the New York and Oswego Midland railroad, and to authorize towns to subscribe to the capital stock thereof, passed April 5, 1866,” or any act supplemental thereto or amendatory thereof, and the said moneys shall be by said commissioners expended for and applied to the payment of the interest on said bonds, or to the principal thereof. Td., § 2. Municrpat Desrs, Erc. 585 Duty of tax collector.— It shall be the duty of the collector of taxes of each such town or municipality to pay over to the said commissioners of his town or municipality, the amounts of the county tax collected by him from the said corporation or the real and personal property thereof, within five days from the time the same is collected; and the said commissioners shall give to the said collectors a receipt for the amount of county taxes so received, which said receipt shall be returned to the treasurer of the county in which the said collector shall reside. Id., § 3. Liability of collector and sureties. — Collectors of taxes and the sureties on their official bonds shall be liable for any neglect or failure to pay over to the said commissioners the amounts, or any part thereof, by the provisions of this act directed to be paid by such collectors of taxes to the said commissioners. Id., § 4. See Decisions under § 712, ante. Also for taxation of all lands in towns so bonded, § 711, ante. RAILROAD COMMISSIONERS. § 712a. Abolition of railroad commissioners, etc.— See ante, § 21. § 718. Appointment of railroad commissioners.—The county judge of any county within which is a municipal corporation hav- ing or being entitled to have railroad commissioners, when this chapter shall take effect, and in which the duties imposed upon such commissioners are not fully performed, shall continue to appoint and commission, upon the application of twenty freehold- ers within such corporation, three persons, who shall be freeholders and resident taxpayers therein, commissioners for the purpose of performing the duties and completing the business required of them pursuant to this chapter or any law. Such commissioners shall hold their office for five years, and until others are appointed by the county judge, unless their duties shall be sooner per- ‘formed, or the office shall be abolished, who shall also, in like manner, fill any vacancies that may exist therein. Such commissioner shall each receive the sum of three dollars per day for each day actually engaged in the discharge of their duties, and the necessary disbursements to be audited and paid by the usual auditing and disbursing officers of such municipal cor- 586 Surervisors’ Manuva. poration. A majority of such commissioners, at a meeting of which all have notice, shall constitute a quorum. Municipal Law, § 14; 2 R. 8. 2106. § 714. Oath and undertaking of commissioners.— Before en- tering upon their duties such commissioners shall take the con- stitutional oath of office, and make and file with the county clerk of their county their joint and several undertaking, with two or more sureties tc be approved by the county judge of their county, to the effect that they will faithfully discharge their duties as such commissioners, and truly keep, pay over and account for all moneys belonging to such corporation coming into their hands. Id., § 15; 2 R. 8. 2105. § 715. Exchange or sale of railroad stock and bonds.— The commissioners or officers of a municipal corporation, having the lawful charge and control of any railroad stock or bonds, for or in payment of which the bonds of such municipal corporation have been lawfully issued in aid of such railroad corporation, may ex- | change the stock or bonds of such railroad corporation for and in payment of such bonds, or the new substituted bonds of such municipal-corporation, when such exchange can be made for not less than the par value of the stocks or bonds so held by them. If they cannot make such exchange they may sell such stocks or bonds at not less than par; but they may, on the application and with the approval of the governing board of the municipal cor- poration owning such stock and bonds, exchange, sell or dispose of such stock or bonds, at the best price and upon the best terms obtainable, for the municipal corporation they represent, and shall execute to the purchaser the necessary transfers therefor. All moneys received for any stock or bonds shall only be applied to the payment and extinguishment of the bonds of the municipal corporation, lawfully issued in aid of any such railroad, or sub- stituted therefor; except that if the bonds so issued or substituted have all been paid, or the moneys so realized shall be more than sufficient to pay them in full, and all costs and expenses of the sale, such proceeds or balance thereof shall be paid by the officers making the sale, to the supervisor of the town, or the treasurer of the municipal corporation, and applied to such lawful uses as the governing board of the municipal corporation, entitled to the same, may direct. The provisions of this section shall apply to all such commissioners or officers of a municipal corporation elected or MonicrpaL Dzsts, Erc. 587 appointed or acting under the provisions of any special act, and the authority hereby conferred shall not be limited by the pro- visions of any such special act. Id., § 16; 2 R. S. 2105. § 716. Annual report of commissioners and payment of bonds.— The commissioners of a municipal corporation, having in charge the moneys received and collected, and who are respon- sible for the payment of the interest of the bonds lawfully issued by such municipal corporation, in aid of railroads, shall annually: report to the governing board of the municipal corporation, the total amount of the municipal indebtedness of the municipal cor- ,poration they represent, upon such bonds or such new bonds sub- stituted therefor, the date of the bonds and when payable, the rate of interest thereon, the acts under which they were issued, the amount of principal and interest that will become due thereon before the next annual tax levy and collection of taxes for the next succeeding year, and the amount in their hands applicable to the payment of the principal or interest thereon. Each year such governing board shall levy and collect of the municipal corporation sufficient money to pay such principal and interest, as the same shall become due and payable. When collected, such moneys, with the unpaid sums on hand, shall be forthwith paid over to such commissioners, and applied by them to the purposes for which collected or held. When paid, such bonds shall be presented by such commissioners to the governing board of the municipal cor- poration, at least five days before the annual town meeting, village or city election, or meeting of the board of supervisors, next there- after held, who shall cancel the same, and make and file a record thereof in the clerk’s office of the municipal corporation, whose bonds were so paid or canceled. Id., § 17; 2 R. 8. 2106. See ‘ Reports,’’ § 729, post. § 717. Accounts and loans by commissioners.— Such com- missioners shall present to the auditing board of the municipal corporation they represent, at each annual meeting of such board, a written statement or report, showing all their receipts and ex- penditures, with vouchers. They shall also loan on proper security or collaterals, or deposit in some solvent bank, or banking institu- tions, at the best rate of interest they can obtain, or invest in the bonds of the municipal corporation they represent, or in bonds of 588 Supervisors’ Manual. the State, or of any town, village, city or county therein, issued pursuant to law, or in the bonds of the United States, all moneys that shall come into their hands by virtue of their office, and not needed for current liabilities; and all earnings, profits or interest accruing from such loans, deposits or investments shall be credited to the municipal corporation they represent, and accounted for in their annual settlement with the governing board thereof. Id., § 18; 2 R. 8. 2106. § 718. Reissue of lost or destroyed bonds.— When any bonds lawfully issued by a municipal corporation in aid of any railroad, or in substitution for bonds so issued, shall be lost or destroyed, such commissioners may issue new bonds in the place of the ones so lost or destroyed, at the same rate of interest, and to become payable at the same time, upon the owner furnishing satisfactory proof, by affidavit, of such ownership, and loss or destruction, and a written indemnity, with at least. two sureties, approved as to form and sufficiency by the county judge of the county in which such municipal corporation is situated. Every new bond so issued shall state upon its face the number and denomination of the bond for which it is issued, that it is issued in the place of such bond claimed to have been lost or destroyed, that it is issued as a duplicate thereof, and that but one is to be paid. Such affidavit and in- demnity, duly indorsed, shall be immediately filed in the county clerk’s office. Id., § 19; 2 R. S. 2106. § 719. Voting on railroad stock.— At any meeting of the stockholders of any railroad corporation to consider any agreement or proposition to consolidate or lease, the commissioners or other officers of any municipal corporation holding or having charge of any of the capital stock of such railroad corporation shall repre- sent such municipal corporation and may act and vote in person or by proxy on all matters relating to such consolidation or lease in the same manner as individual stockholders. Railroad Law, § 75, as am’d by chap. 546, Laws 1898; 3 R. S. 2655. REPORTS AS TO TOWN DEBTS. § 720. Annual reports to board of supervisors.— When a town has a public debt, consisting of bonds, or other evidence of debt issued on the credit of the town, the supervisor thereof shall Muntctrat Depts, Etc. 589 make a report to the board of supervisors of the county, at every annual session thereafter, of the amount of such indebtedness. Town Law, § 210; 3 R. S. 3239. § 721. Form of reports.— Such report shall be in tabular form, specifying the different acts under which the bonds or debts were issued, with the rate of interest thereon, the amount unpaid at the time of the election of the supervisor, and the amount of debt paid at the date of his report, and coming due during his term of office. Id., § 211; Id. See Form below, § 725. § 722. Publication of report.— The report so made shall be published in the annual report of the proceedings of the board of supervisors. Id., § 212; Id. . § 723. Duplicate reports.— The supervisor shall also, at the expiration of his term of office, at the annual town meeting, make and present thereto, a duplicate copy of such report to the board of supervisors, including and adding thereto, the amount of bonds issued, and the amounts and interest paid, since the date of the report up to the day and date of his term of office, duly attested before a justice of the peace of his town, and which report shall be filed in the town clerk’s office of the town, subject to the inspec- tion, by an elector thereof. Id., § 218; Id. § 724. Cancellation of bonds — All such bonds and coupons thereof paid, shall be cancelled by the town board of the town, at a meeting thereof to be held for that purpose, within ten days previous to the annual town meeting; and a record thereof shall be filed, signed by the board, in the office of the clerk of the town. Id., § 214; 8 R. S. 8240. For report to clerk of board of supervisors, see § 52, County Law, in chapter oa ‘Clerk of the Board of Supervisors,’’ post. § 725. Form of report.— To the Honorable, the Board of Supervisors of Oneida, County: The undersigned, supervisor of the town of Boonville in said county, in com- pliance with sections 210 and 211 of the Town Law, respectfully reports: ‘That the bonded indebtedness of the town of Boonville, aforesaid, at the time of my election as supervisor, at the last town meeting, WAS: saunas ou CSET RE Re aR Ee A046 FOR Wd Re RoE eas $10,000 00 Amount paid at date of this report..........ceeee ee ee eee ee eae Nothing. Amount coming due, during my term of office, to-wit, on March 1, NS SC ie dase uc d aadea's s wdics Ci Qenresea, soe Samieless seevecceeeeeess 2,000 00 590 Supervisors’ Manvat. These bonds were issued bearing date March 1, 1885, in accordance with chapter 522, Laws of 1581, to provide for the payment of a like amount of bonds issued in aid of the Adirondack Railroad Company, and bear interest at the rate of four per cent, payable semi-annually, at the office of the Union Trust Company, of New York; bonds payable at the same place on maturity. The bonds are divided into five series of two $1,000 bonds each, and numbered 4 to E, inclusive. Series A is payable March 1, 1886, and one series annually thereafter till all are paid. The amount to be provided for the coming year is as follows: Interest March 1, 1886. ...... 00. ce cece ee eee ene enee ‘ $200 00 Interest September 1, 1886. ...... 26. cee ee ee ee ee eee eens 160 00 Series A, March 1, 1886........... oh ees EH ORDER we gues Coe 5 2,000 00 Total bc éovevsdeden ive tise s Svs aa cwtieavs vee cseees $2,86000 Dated, November 10, 1885. Respectfully submitted, F, A. WILLARD, Supervisor. In towns bonded under the act of 1869 the report should also contain a state- ment as to the “sinking fund,” which may be as follows: The following is the condition of the railroad sinking fund: AmOUnE: Oni Hand -vs4igald eas aueec Gane ss sides aan aade seeee $50,000 00 Invested as follows: Bonds issued by the town of , January 1, 1875, due January 1, 1890, with interest at 6 per cent.... $30,000 00 Bonds issued by the county of , July 1, 1880, due July 1, 1892, with interest at + per cent........ 19,900 00 Cash in savings bank.............. i gideg dives eee ss ese ease 109 00 $50,000 00 $50,000 00 The said investments are considered good. At the expiration of his term of office, at the annual town meeting, a dupli- cate of such report, including and adding thereto the amount of bonds issued, the amounts and interest paid since the date of the report, up to the day and date of his term of office, attested before a justice of the peace of the town, is to be made by the supervisor and filed in the town clerk’s office. See § 723, ante. ACTIONS AGAINST OFFICERS ON ACCOUNT OF BONDS. § 726. Actions against officers, etc.— Any bona fide purchaser and holder of any bonds or other obligations for the payment of money payable to bearer and transferable by delivery, and any such purchaser and holder of any interest-bearing coupon or obligation originally attached to such bonds, which said bonds or coupon shail have been issued or put in circulation by means of the mis- feasance, malfeasance, or negligence of any public officer, of any of the civil or municipal divisions of this State, whose right of re- covery or cause of action upon any such bond or coupon has heen, or shall be determined by the judgment of a court of competent jurisdiction in any suit or action, or who has been or shall be @ privy to such suit or action, may within three years after the de- Municirat Desrs, Ero. 591 termination of said right of recovery and cause of action begin an action against such officer,,and recover all damages which said purchaser, holder or privy shall have suffered because of the mis- feasance, malfeasance or negligence of such public officer. Chap. 792, Laws 1895, § 1; 2 R. S. 2110. Same, by municipal corporation.— Any municipal corporation within this State, or any civil division of the State, which has been or shall be compelled to pay any negotiable bond, or any coupon originally attached to such bond, by the judgment of a court of competent jurisdiction, because of the misfeasance, malfeasance or negligence of any public officer or agent of such municipal cor- poration or civil division, may within three years from the time when such payment shall have been compelled as aforesaid, begin an action againstany such officer in any court of competent juris- diction and recover the amount so paid with interest from the time of such payment. ' Td., § 2; Id. Limitation of time.— No limitation of the time for commenc- ing an action shall affect any of the actions hereinbefore men- tioned, except as herein provided, and in such action an order of arrest and an execution against the person of the defendant may be issued in the manner and form provided by the Code of Civil Procedure against a person who shall have wrongfully misappro- priated money held by him in a fiduciary capacity. Ia., § 3; Id, Appeals, etc.— In any suit or action upon any coupon or cou- pons hereinbefore mentioned, or upon any bonds hereinbefore men- tioned, or to recover any damages hereinbefore mentioned, any party to such action shall have and ‘is hereby granted a right to appeal to the general term or appellate division of the supreme court from the judgment of any trial court, or to the court of appeals from any judgment of the general term or of the appellate division of the supreme court, although the amount in contro- versy in such action has been or may be less than five hundred dollars. Appeals from any inferior court to any appellate court, including an appeal to the court of appeals although the amount m controversy may be less than five hundred dollars, from any Judgment in any suit or action to recover against any municipal corporation or civil division of this State upon any negotiable bonds or upon any coupon originally attached thereto, issued or put in circulation by the agents or officers of such municipal corporations 592 Supervisors’ Manvat. or civil division of this State, may be taken by any person who has been or shall be bound as a privy by such judgment within sixty days after such privy shall have been served by any of the parties to such civil action, with a copy of the said judgment and with a written notice of the entry thereof, and said appeal may be taken in the name of such party without entering an order of substitution as such party by said person so bound as a privy, upon his giving the security and serving the notices of appeal prescribed by the Code of Civil Procedure concerning an appeal by a party to such an action, and also upon giving to the party in whose namie such an appeal is taken an undertaking with two sufficient sure- tics conditioned in the penal sum of five hundred dollars, to save such party to such action in whose name such appeal shall be taken harmless of and from all costs and disbursements which may be recovered against him upon such appeal, which said under- taking shall be approved as to its form and as to the sufficiency of the-sureties thereon by justices of the supreme court. Said ap- peal, when so taken by said privy, shall be conducted and deter- niined in the same manner as if taken by said party of the said action, except as herein otherwise provided. ‘Ta., § 4; Id. § 727. Definition of municipal corporation.— The term “ municipal corporation,” used in any of the citations above, from “the Municipal Law,” includes only a county, town, city and village, and the term “ governing board,” used therein, includes the board of supervisors of a county, the town board of a town, the common council of a city and the board of trustees of a village. Municipal Law, § 1; 2 B. S. 2100. For definition of ‘‘ municipal corporation,’’ see § 50, post. SUMMARY INVESTIGATION OF UNLAWFUL OR COR- RUPT EXPENDITURES. § 728. Investigation of expenditures of towns and villages.— If twenty-five freeholders in any town or village shall present to a justice of the supreme court of the judicial district in which such town or village is situated, an affidavit, stating that they are free- holders and have paid taxes on real property within such town or village within one year, that they have reason to believe that the moneys of such town or village are being unlawfully or corruptly expended, and the grounds of their belief, such justice, upon ten days’ notice to the supervisor, and the officers of the town disburs- ing the funds to which such moneys belong, or the trustees and Monicipat Depts, Ere. 593 treasurer of the village, shall make a summary investigation into the financial affairs of such town or village, and the accounts of such officers, and, in his discretion, may appoint experts to make such investigation, and may cause the result thereof to be published in such manner as he may deem proper. The cost incurred in such investigation shall be taxed by the justice, and paid, upon his order, by the officers whose expendi- tures are investigated, if the facts in such affidavit be substantially proved, and otherwise, by the freeholders making such affidavit. If such justice shall be satisfied that any of the moneys of such town or village are being unlawfully or corruptly expended, or are being appropriated for purposes to which they are not properly applicable, or are improvidently squandered or wasted, he shall forthwith grant an order restraining such unlawful or corrupt expenditure, or such other improper use of such moneys. Municipal Law, § 3; 2 R, S. 2101. DECISIONS. Laws of New York, 1879, chapter 307, providing ‘‘ for the summary investi- gation of unlawful or corrupt expenditures by officers of towns or incorporated villages, and for restraining the same,’’ is remedial and must be liberally con- strued. : In re Town of East Chester, 6 N. Y. Supp. 120; s. c., 53 Hun, 181. The fact that the petitioners have other remedies does not affect their right to a summary investigation, as the statute specifically gives them this remedy. Nor is it material that bills, payment of which is sought to be restrained, have been audited by the town board. Id. A writ of certiorari should not be allowed before a final order is made. The defendants are railroad commissioners of the town of Cobleskill, in the county of Schoharie, and proceedings were taken against them under chapter 307 of the Laws of 1879, entitled ‘“‘ An act to provide for the summary investi-. gation of unlawful or corrupt expenditures by officers of towns or incorporated villages, and for restraining the same.” Objection was made to such proceed- ing on the ground that they were not town officers, and, therefore, not amenable to the provisions of said act. This objection was overruled and they were di- rected to account. Held, that the order directing the investigation to proceed was not a final order. The final drder to be made is one ‘‘ restraining and prohibiting such uplawful or corrupt expenditure, appropriation, squandering or waste of such moneys” (those which came into their hands as officers of the town) “under penalty for disobedience, of fine or imprisonment, or both, in the discretion of the court.” The final order must be that which ends the proceedings, and cannot be any of these, which must be made during progress. Matter of Hamilton and Deane, 58 How. 290. Under Laws of 1879, chapter 307, providing for the summary investigation of unlawful and corrupt expenditures by village officers, a justice has no power to investigate or correct evils resulting from mere error in judgment and foolish expenditures of public moneys by such officers, but only where there has been either an unlawful or corrupt expenditure thereof. . 594 Scrervisors’ Manvat. The expenditure of public moneys of a village is not to be deemed unlawful, within the statute, because of a want of skill and judgment which results in a waste of moneys in the prosecution of a public work, as in the construction of a gutter, and an alteration of the original plan, so that it results in but little benefit to the village, and costs more than it was worth in the way which it was finally completed. Nor is the act of the trustees in placing gravel upon the public highways outside of the corporate limits of the village, so as to render it more passable and enable the teams employed by the authorities to draw larger loads of gravel from a pit belonging to the village, to which the highway extended, to be deemed an unlawful expenditure. Nor is the act of the trustees in causing the hay and weeds growing upon the sides of the streets in the village to be cut and drawn away at the public ex- pense twice during the summer, to be deemed an unlawful expenditure, as the Laws of 1878, chapter 49, expressly require weeds, ete., to be cut, in case the abutting owner fails to do so after written notice. Nor is the charge of unlawful expenditure sustained by proof of the employ- ment by the officers in work upon the streets of men, who either from advanced age could not, or from lack of inclination would not, do a full day’s work for a full day’s pay, where this is not done intentionally and as a matter of favor- itism, but where such men have imposed upon the authorities and taken ad- vantage of their temporary absence, while the work was being done, to idle away their time. Matter of East Syracuse, 20 Abb. N. C. 131. Form of petition.— See 53 Hun, 181, ante. See, also, Public Officers’ Fees, § 497, ante. See, also, next section. SUITS BY TAXPAYERS TO PREVENT WASTE, UNLAW- FUL OFFICIAL ACTS, ETC. § 729. Under the Code of Civil Procedure.— An action to ob- tain a judgment, preventing waste of or injury to the estate, funds or other property of a county, town, city or incorporated village of the State, may be maintained against any officer thereof, or any agent, commissioner or other person acting in its behalf, by a citizen resident therein, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax therein. This section does not affect any right of action in favor of a county, city, town or incorporated village, or any public officer. Code Civ. Pro., § 1925. Under Chapter 531, Laws of 1881. § 730. Prosecution of officials for illegal acts, etc.—Provision in case of injunction—Court may prohibit payment of illegal claims — Restitution and recovery — Vacating judgment — Public records, defined —Construction of act— Bondsmen may be joined in action — Recovery, to whom paid and how applied— Application of act.— All officers, agents, commissioners and other Monicieat Dests, Erc. 595 persons acting, or who have acted, for and on behalf of any county, town, village or municipal corporation in this State, and each and every one of them, may be prosecuted, and an action or actions may be maintained against them to prevent any illegal official act on the part of any such officers, agents, commissioners or other persons, or to prevent waste or injury to, or to restore and make good, any property, funds or estate of such county, town, village or municipal corporation by any person or corporation whose assess- ment, or by any number of persons or corporations, jointly, the sum of whose assessments shall amount to one thousand dollars, and who shall be liable to pay taxes on such assessment or assess- ments in the county, town, village or municipal corporation to pre- vent the waste or injury of whose property the action is brought, or who have been assessed or paid taxes therein upon any assessment or assessments of the above-named amount within one year previous to the commencement of any such action or actions. Such person or persons, corporation or corporations upon the commencement of such action, shall furnish a bond to the defendant therein, to be approved by a justice of the supreme court or the county judge of the county in which the action is brought, in such penalty as the justice or judge approving the same shall direct, .but not less than two hundred and fifty dollars, and to be executed by any two of the plaintiffs, if there be more than one party plaintiff, providing said two parties plaintiff shall severally justify in the sum of five thousand dollars. Said bond shali be approved by said justice or judge and be conditioned to pay all costs that may be awarded the defendant in such action if the court shall finally determine the same in favor of defendant. The court shall require, when the plaintiffs shall not justify as above mentioned, and in any case may require two more sufficient sureties to execute the bond above provided for. Such bond shall be filed in the office of the county clerk of the county in which the action is brought, and a copy shall be served with the summons in such action. If an injunction is obtained as herein provided for, the same, bond may also provide for the payment of the damages arising therefrom to the party entitled to the money, the auditing, allowing, or paying of which was enjoined, if the court shall finally determine that the plaintiff is not entitled to such injunction. In case the waste or injury complained of consists in any board, officer or agent in any county, town, village or municipal corporation, by collusion or otherwise, contracting, auditing, allowing or paying, or conniving at the con- 596 Supervisors’ Manvat. tracting, audit, allowance or payment of any fraudulent, illegal, unjust or inequitable claims, demands or expenses, or any item or part thereof against or by such county, town, village or munic- ipal corporation, or by permitting a judgment or judgments to be recovered against such county, town, village or municipal corpora- tion, or against himself in his official capacity, either by default or without interposition and proper presentation of any existing legal or equitable defenses, or by any such officer or agent, retain- ing or failing to pay over to the proper authorities any funds or preperty of any county, town, village or municipal corporation, after he shall have ceased to be such officer or agent, the court may, in its discretion, prohibit the payment or collection of any such claims, demands, expenses or judgments, in whole or in part, and shall enforce the restitution and, recovery thereof, if heretofore or hereafter paid, collected or retained by the person or party hereto- fore or hereafter receiving or retaining the same, and also may, in its discretion, adjudge and declare the colluding or default- ing official personally responsible therefor, and out of his property, and that of his bondsmen, if any, provide for the collection or re- payment thereof, so as to indemnify and save harmless the said county, town, village or municipal corporation from a part or the whole thereof; and in case of a judgment, the court may, in its dis- cretion, vacate, set aside and open said judgment, with leave and direction for the defendant therein to interpose and enforce any existing legal or equitable defense therein, under the direction of such person as the court may, in its judgment or order, designate and appoint. All books of minutes, entry or account, and the books, bills, vouchers, checks, contracts or other papers connected with or used or filed in the office of, or with any officer, board or commission acting for or on behalf of any county, town, village or municipal corporation in this State are hereby declared to be public records, and shall be open, subject to reasonable regulations to be prescribed by the officer having the custody thereof, to the inspec- tion of any taxpayer. This section shall not be so construed as to take away any right of action from any county, town, village or municipal corporation, or from any public officer, but any right of action now existing, or which may hereafter exist, in favor of any county, town, village, or municipal corporation, or in favor of any officer thereof, may be enforced by action or otherwise by the per- sons hereinbefore authorized to prosecute and maintain actions; and whenever by the provisions of this section an action may Monicrpat Dests, Erc. 597 be prosecuted or maintained against any officer or other person, his bondsmen, if any, may be joined in such action or proceeding and their liabilities as such enforced by the proper judgment or direc- tion of the court; but any recovery under the provisions of this act shall be for the benefit of and shall be paid to the officer entitled by law to hold and disburse the public moneys of such county, town, ‘village or municipal corporation, and shall, to the amount thereof, be credited the defendant in determining his liability in the action by the county, town, village, or municipal corporation or public officer. The provisions of this act shall apply as well to those cases in which the body, board, officer, agent, commissioner or other person above named has not, as to those in which it or he has juris- diction over the subject-matter of its action. Chap. 531, Laws 1881, as am’d by chap. 301, Laws 1892; 3 R. S. 3157. DECISIONS. Under the provision of the act of 1877 (chap. 268, Laws 1877) in reference to the sale of lands for unpaid taxes in the county of Queens, as amended in 1878 (chap. 226, Laws 1878), where the county treasurer strikes off lands to a town as directed by said act, in case there are no bids for the same, his fees become simply matter of account, ‘‘a charge against said town,” to be audited by the town board the same as other claims against the town (chap. 305, Laws 1840; chap. 490, Laws 1874). Said officer has no right, without audit or direction, to deduct his fees from funds in his hands belonging to the town. Where it appeared that said county treasurer had been in the habit of paying himself the fees allowed by law upon such sale out of the trust funds of the town in his possession, without previous audit; that upon a sale he had struck off a large number of lots to a town and that said officer claimed the right thus to satisfy his claim, held, that an action was maintainable under the act of 1881 (chap. 531, Laws 1881), by a taxpayer of the town to restrain such illegal action. Warrin v. Baldwin, 105 N. Y. 534. In this action, brought by the plaintiff as a taxpayer, under chapter 531 of the Laws of 1881, to prevent the payment of $3,000 of the bonds of the town of Mentz, issued pursuant to an adjudication of the county judge of Cayuga county, in proceedings taken before him, and held by the defendant Cook, and to require Cook to deliver them up to be canceled, it was charged and proved that the bonds were illegally issued for the reason that the petition failed to state that the petitioners were a majority of the taxpayers who were taxed or assessed for property, ‘not including those taxed for dogs or highway tax only,” upon the last preceding assessment-roll. Held, that this omission in the petition was jurisdictional, and had the effect to render the proceedings and the bonds issued pursuant to it invalid. Strang v. Cook, 47 Hun, 46. See 101 N. Y. 490. > That the right to bring an action for the relief sought in this action was given to taxpayers by the statute, and the rules prescribing the circumstances under which an action, dependent only upon the general equity power of the court to grant the relief, could be brought, and the reasons which ordinarily require the . court to deny the plaintiff’s right to bring such an action, were not applicable to 598 Supervisors’ Manuva. thie action. That the action was not barred by the statute of limitations, al- though it was commenced more than ten years after the bonds were issued and transferred by the commissioners of the town. That the action was analo- gous in principle to one instituted for the removal of a cloud upon the title to land, which is a continuing cause of action that may be asserted at any time during the existence of the cloud, and is never barred by the statute of limi- tations while the cloud continues to exist. Id. Plaintiff, an incorporated seminary of learning, leased its school building and premises, at Saratoga Springs, to D. for a boarding-house during a summer yacation. The assessors of the town assessed the property to D., and after the expiration of the lease, 1 tax was levied thereon. he receiver of taxes for the town was proceeding to sell under the act of 1880 (Laws 1880, chap. 68), which authorized him to sell any real estate upon which taxes are unpaid. Whereupon plaintiff brought this action to restrain the sale, and to vacate and set aside the tax as unauthorized by said act. On the trial it was claimed by the defendant that the assessment was void by reason of the indefiniteness of the description. The property was definitely described in the notice of sale. Held, that as, by the act, the receiver is directed to execute a conveyance to the purchaser, which is made (§ 8) presumptive evidence of regularity of all the proceedings including the assessment, a grantee under a sale would not be required to show a regular assessment in order to recover the premises, and his deed would be a cloud on the title; and that the action was maintainable. Temple Grove Seminary \. Cramer, 98 N, Y. 121-122. An action to vacate an audit, by a town board of audit, of a claim which the board had no authority to allow, or where the audit was fraudulent and col- lusive, and to restrain the collection of tax therefor, may properly be brought by a taxpayer under the act of 1872 (Laws 1872, chap. 161), “ for the pro- tection of taxpayers.” The right to maintain an action under said act is not confined to cases where, before its passage, an equitable action could have been brought by the town for the same relief. Osterboudt v. Rigney et al., 98 N. Y. 222. In an action brought under the act “ for the protection of taxpayers ” (Laws 1872, chap. 161, am’d by Laws 1879, chap. 526), by taxpayers of a town to vacate, on the ground of illegality or fraud, audits of town accounts made by the board of audit, and to restrain the levying of a tax for their payments, the persons in whose favor the audits were made are proper and necessary parties. The enumeration in said act of the persons against whom actions under it may be brought does not dispense with the necessity of join- ing all other persons who will be directly affected by the judgment, and are necessary parties to a complete determination of the controversy. Osterhoudt et al. y. Board of Supervisors, etc., 98 N. Y. 239. In an action by a taxpayer of the town of A. to have certain bonds issued by said town adjudged illegal and void, it appeared that the town, acting in sup- posed accordance with statutory provisions (Laws 1869, chap. 907, as am’d by Laws 1871, chap. 925), issued its bonds to pay for stock of a railroad corporation, which passed into the hands of innocent holders. The bonds were claimed by the town to have been illegally issued, and so invalid. While suits were pending to enforce them, said town, under the act of 1880 (Laws 1880, chap. 146), authorizing it “to issue new bonds pursuant to the provisions of Laws of 1878, chapter 75,” and its amendments, to the amount and extent of its bonded indebtedness, issued the bonds in question in exchange for, and to retire the outstanding bonds, the new bonds drawing 2 lower rate of interest than the old ones. Said town at the time had no other bonded indebtedness ” than the original bonds issued as above stated. Held, Monicieat Depts, Eve. 599 that the action was not maintainable; that the town, having elected to com- promise rather than to contest the validity of the old bonds, was estopped from thereafter questioning it. Hills v. Peekskill Savings Bank et al., 101 N. Y. 490. See, also, Caihoun v. Millard, 121 id. 69. Where the bonds of a town have been issued to a railroad corporation in pay- ment for stock, by commissioners appointed under and by a judgment void for want of jurisdiction rendered in proceedings under the act authorizing ‘ munic- ipal corporations to aid in the construction of railroads,” an equitable action is maintainable for the protection of taxpayers, at the suit of a taxpayer of the town, to restrain the negotiation, or payment, of the bonds and to compel their cancellation. Metzger v. Attica & A. R. R., 79 N. Y¥. 171. See Ayers vy. Lawrence, 59 1d. 192. An action will lie to restrain the contemplated and threatened issue of bonds by railroad commissioners not authorized by law. Ayers v. Lawrence, 59 N. Y.-192. The legislative intent in the passage of this act was to provide ample remedy and protection to the taxpayers against all wrongful acts, to their prejudice, of the officers and agents of a municipal corporation, affecting not only its prop- erty rights but its credits, and embrace within its purview every process or means by which the corporation can be charged pecuniarily, or the taxable property within its limits burdened. Td. An action was sustained by a taxpayer to vacate a lease of a wharf, which had been illegally made. Starin v. Mayor, etc., of New York, 42 Hun, 549. And the fact that the plaintiff was a bidder at the sale and was interested in the use of the wharf and ferry franchise previous to the time at which the sale was had, did not disqualify him from so doing. Id. The Revised Statutes declare in terms “ judgments recovered against a town shall be a town charge.” The judgments recovered by Platt, by virtue of that provision of the statute, are declared to be a town charge, and being a town charge, they fall within the provisions constituting the machinery for the col- lection of town charges, to-wit: Assessment and levy upon the taxable property within the territory of the township. Held, that the statute of 1881, known as an act for the protection of taxpayers (Laws 1881, chap. 531), does not apply ‘to the case in hand. It was passed to prevent fraudulent recoveries of judg- ments by default or collusion, not for the purpose of giving every taxpayer within the limits of the town the right to litigate afresh questions fairly, fully and honestly presented by way of defense and solemnly adjudicated adversely to the town; that notwithstanding the act of 1881, the judgments recovered by Platt, the creditor, against the town of Orleans, are conclusive upon the town of Orleans, and it is the duty of the board of supervisors of Jefferson county to apply the provisions of the law relating to the collection of judgments, and-to place upon the schedule of the town a sum sufficient to pay and liquidate. the judgments so recovered by Platt, the creditor. Lee v. Board of Supervisors of Jefferson ©o., 62 How. 202. A taxpayer wishing to shield himself from an illegal assessment has two Temedies: 1st. If he moves seagonably, he has the right to review the action of the assessors by certiorari. 600 Supervisors’ Manvat. 2d. To bring an action in equity to have the roll adjudged illegal and void. In such an action the court has full power to inquire, dehors the record, as to the validity of the claim or claims for which the tax is assessed. Sherman y. Trustees, 27 Hun, 390-392. If the action is brought for the benefit of an individual, it will not be sus- tained. Hull v. Ely, 2 Abb. N. C. 440. See, also, 112 N. Y. 206. One showing no other right than as a taxpayer cannot maintain an action in equity against the official custodian of the proceeds of a tax to restrain their application to the purposes for which the tax was raised Kilburn y. St. John, 59 N. Y. 21. See, also, Talcott v. Buffalo, 125 id. 280. Held, that a taxpayer of a town could not maintain an action against the railroad commissioners of the town to restrain them from paying out moneys in their hands, paid to them by the collector, by direction of his warrant, to pay interest on bonds claimed to have been issued on behalf of the town, to aid in constructing a railroad, but which were alleged to have been illegally issued and void. Id. In an action under chapter 161, Laws of 1872, against the board of super- visors and the town auditors to set aside certain audits, the persons in whose favor the audits were made are necessary parties. Osterhoudt et al. v. Board of Supervisors of Ulster Co., 98 N. Y. 239. In an action brought by a resident and taxpayer of a municipal corporation against the comptroller of such corporation, under the act for the protection of taxpayers (Laws 1881, chap. 587), the plaintiff must, upon the commence- ment of such action, give a bond as in such act specified. Tappen vy. Crissey, 64 How. 496. Such bond must be in the form prescribed by the act, and must be under seal. Id. A compliance with sections 620, 621 of the Code of Civil Procedure, as to security, does not obviate the necessity of complying with the provisions of this statute. Id. If the court intervene to enjoin an officer in what he claims to be his official duty, a plain case should be established by the party asking such interference. It is not sufficient for the plaintiff in such an action to show that the act he seeks to enjoin is one of doubtful propriety. Id. Where, on a motion to dissolve an injunction, which had been granted re- straining the defendant, who is the comptroller of the city of Troy, from countersigning any draft or drafts which might be drawn for the purpose of paying the police force of the city of Troy, of which John McKenna was the superintendent, and from countersigning any draft or drafts which might be drawn for the purpose of paying the police force of said city, or any part thereof, signed by Police Commissioner Cavanaugh and Police Commissioner Hannan, until the further order of the court, the plaintiff, in support of the in- junction, presented a case showing a doubtful question as to which of the two bodies of men claiming to be the police force of the city of Troy is the legal one. Held, that such doubt is not sufficient to justify the court in de- claring, by its order maintaining the injunction, that the defendant was about to do an illegal official act. and waste or injure the property, funds or estate of the municipal corporation of which he is an officer. Id. Monicrpat Desrts, Ere. 601 The mere fact that persons filling, for the time being, the office of village trustees are about to act, in levying an assessment, without having first taken the oath of office, will not, in the absence of proof that funds or property will be injured thereby, entitle taxpayers to an injunction restraining such persons from levying the assessment. Such persons, being officers de facto, are capable of levying an assessment. Dows v. Village of Irvington, 13 Abb. N. C. 162. Irregularities in a municipal election, which will not change the result, will not be rectified by the courts of judicature. When an election is irregular, certiorari is the proper remedy. Omissions and defects in assessment-rolls can- not be inquired into collaterally. Id. Property which a municipality has acquired for one purpose — in this case the construction of a sewer beneath it— may be used by it also for an addi- tional purpose not impairing the other, such as allowing the surface to be used as a public schoo] playground; and a taxpayer’s action does not lie to enjoin such additional use. Winkler v. Summers, 22 Abb. N. C. 80. Although a mere error in judgment as to price on a proposed purchase by a municipality may not suffice to sustain a taxpayer’s action, yet an excessive valuation so large as to indicate that the officers acting are not exercising the same fidelity, care and caution as would be expected of an individual purchas- ing for himself with his own money, will sustain an action to enjoin the purchaser, Id. Under the present statute the amount wrongfully expended in such a pur- chase may be recovered back in a taxpayer’s action. Id. Where the comptroller, on being authorized to purchase land at an expense not exceeding a specified limit, merely asked the owner what he would take, and the owner demanding the sum so fixed as a maximum limit, held, that accepting the offer without effort to bring down the price to a more reasonable figure, was conduct against which relief should be given by injunction at suit of a taxpayer. Id. Neither oral acceptance of an offer under such a resolution, nor the delivery to the law officer of the corporation of a deed for examination, amount to an execution of the contract such as to preclude an injunction. Id. The language of the act in specifying the causes for which an action is given is broad and comprehensive and is not used im a technical or restrictive sense. An action is authorized against any person acting for or in behalf of a munic- ipality by whose acts the corporation or its taxpayers may be injured in its property rights or pecuniary interests ‘‘to prevent waste or injury to any property, funds,eor estate, of such county, town or municipal corporation.” _ Waste has a technical meaning when it is used to denote spoliation or destruc- tion to lands or other corporeal hereditaments by a tenant to the prejudice of the reversioner or remainderman; but it is not unfrequently used in a different and more comprehensive sense and may be applied to any squandering or mis- application of property or fund by trustees or others charged with a duty, or any abuse of trust or duty by which property is lost, or an estate or trust fund diminished in value. A devastavit by an executor or administrator is defined to be wasting of the assets, and may consist of any act or omission, every mis- management by which the estate suffers loss. (2 Wms. on Exrs. 1629.) The term “ waste,” as used in the act, includes every wrongful act of mismanage- ment of the property rights or interests of the munieipality causing the loss 602 Supervisors’ Manuva. or damage. The word “injury ’’ includes every wrong, everything that is not done rightfully. Under this term every act in violation of right is included. (3 Bl. Com. 2.) And within the terms of the act every pecuniary interest and right which could be wasted, that is, destroyed, mismanaged, misappropriated or misapplied, or that could be injured by the unauthorized or wrongful act of public servants or agents to the damage or loss of the corporation or the taxpayers, is included. The prevention of waste or injury ‘“‘ to any property, funds or estate ”’ of such county, etc., is the declared purpose of the act. Those words, upon a fair and reasonable interpretation, embrace not only property and funds in possession, but the credit and the power of taxation and of bor- rowing money in anticipation of taxation and every process and means by which the municipal corporation can be charged pecuniarily or the taxable property within its limits burdened. Municipal corporations seldom have prop- erty funds or estates in possession to be wasted or injured save the taxes col- lected or in process of collection for the purposes to which they are appropriated. Ayers et al. v. Lawrence et al., 59 N. Y. 198. The terms are inapplicable in their most usual and ordinary sense to the property rights and pecuniary interests of a municipal corporation. The legis- lature have used several words for the sole purpose of embracing every right and interest which might need protection; and in the protection and right use and application of which the taxpayers would have an interest. The word “property ” denotes the interest one may have in lands and chattels to the exclusion of cthers. “ Funds’? may mean cash on hand, stock, ete., and when “public funds” are referred to, taxes, customs, ete., appropriated by the government to the discharge of its obligations, are understood. It is a name also given to the public funded debt of the government, and in the latter sense a municipal obligation and public debt, created by or in the name of the local or municipal government, may be regarded as technically within the term ‘ funds” of the corporate body. The word “estate” has several mean- ings, and in its most extrente sense signifies everything of which riches or fortune may consist. Whart. Law Dict.; Bouv. Law Dict.; Ketchum vy. City of Buffalo, 4 Kern. 356.) The terms used, in the connection in which they stand, cannot, without an utter disregard of the rights that were intended to be preserved and protected, be held to mean anything less than every interest and right affecting the burdens, the pecuniary interests, the credit, or the obli- gations of the municipality, and it would be a perversion of the act to give the language a restricted interpretation, which would place beyond its protection the power of creating a public debt. The taxing power may be so exercised as to result in a waste or injury of the “ property, funds and estate” of a municipal corporation, and the issuing of bonds of the municipality is but an exercise of the taxing power. The power of taxation and the pledge of the public credit as one form of the exercise of that power, is the use and appli- eation of the property, funds and estate of the municipality; and when the power to do either is exercised in violation of right, it is a waste and injury of the public property, funds and estate within the terms of the act. Td. The complaint in this action, brought by the plaintiffs, as taxpayers, under ebapter 531 of 1881, stated that a former board of excise of the city of Auburn recovered a judgment of about $2,000 against the defendants Burtis for sell- ing liquors without a license; that the said defendants were pecuniarly responsi- ble and the judgment collectible, and that the amount thereof, when collected, was to be paid to the treasurer of the city of Auburn for the support of the poor of that city, thereby lessening the amount of taxes to be paid for the support of the poor; that the judgment was affirmed by the General Term and was then before the Court of Appeals on an appeal therete taken by the defendants Burtis; that the defendants, excise commissioners, were taking steps, without notice to the plaintiff’s attorney, to substitute another attorney. not on account of any want of skill, or of his conduct of the suit, but to enable them to cancel and discharge the said judgment upon the payment by the Monicreat Dests, Ero. 603 judgment debtor of a sum much less than its value for the purpose of favoring such debtors at the expense of the taxpayers of the city whom they officially represented, and because they were opposed to the enforcement of the Hxcise Law; that the said defendants, the said Burtis, were engaged with other de- fendants in such plans and attempts to compromise the judgment, for nominal sum, to benefit and favor themselves. A Standart v. Burtis, 46 Hun, 82. ‘Held, that a judgment overruling a demurrer interposed to the complaint, upon the ground that it failed to state a cause of action, should be affirmed. That although the courts will not restrain officials from exercising discretion- ary powers in good faith, yet when they threatensan abuse of that discretion, they may be enjoined. That as the complaint alleged that the defendants. Buriis were acting with the commissioners in these illegal and unlawful pro- ceedings, and were planning and attempting to settle and discharge the judg- ment without its payment, they were properly made parties defendant. That they were also properly made parties defendant for the reason that they were directly interested in the proposed action of their codefendants and were entitled to be heard on the trial before a decree was made. Upon the facts alleged in the complaint the relief sought was a perpetual injunction restraining the defendant from settling, satisfying or discharging the judgment before it was paid in full, and from substituting any attorney in place of the plaintiff’s attorney in that action. Held, that the complaint stated but one cause of action. Id. This remedy is confined to cases where the acts complained of are without power or where corruption, fraud, or bad faith amounting to fraud is charged; the words “ waste” and “injury” include only illegal, wrongful or dishonest action. Talcott v. Buffalo, 125 N. Y. 280. An action cannot be maintained to restrain the governing body from official action clearly within its power and discretion and without any charge or allegation of fraud, collusion, corruption or bad faith, although it be averred that such intended action is unwise and without due regard to economy. Ia. An allegation that a certain official act is illegal is not an averment of an issuable fact, but simply the statement of a legal conclusion, and so is not. admitted by a demurrer to the complaint. Id. An extra allowance of costs may be granted in these cases. Gordon v. Strong, 78 St. Rep. 481 (April 6, 1897). The action is not authorized specifically against the county, town, village or municipal corporation. * * * The language of the statute excludes the county, town, village or municipal corporation as among the contemplated defendants. Wilkins v. Mayor, 62 St. Rep. 89; 9 Misc. 610. See, also, Adamson y. U. R. Co., 56 St. Rep. 214; 74 Hun, 3; Squire y. Cart- wright, 63 id. 495. In construing a provision of the Constitution, its history and the conditions and circumstances attending its adoption must be kept in view. and the effect of subsequent amendments are to be determined by the same rules applicable to the interpretation of statutes. ' _ Every presumption is in favor of the constitutionality of a statute, and to justify the court in pronouncing it an unauthorized expression of the legislative will, it must be made to appear that, when fairly and reasonably construed, it isin clear and substantial conflict with some provision of the Constitution. If the act-and the Constitution can reasonably he so construed as to enable both to stand, it is the duty of the court to give them that construction. 604 Supervisors’ Manvat. ‘That portion of the provision of the State Constitution limiting the power of municipalities to create debts (art. 8, § 11), which declares that the term of bonds issued by certain cities to provide for a water supply, ‘shall not exceed twenty years,” and requires that ‘a sinking fund shall be created on the issu- - ing of the said bonds, for their redemption,” applies only to cities with a popu- lation exceeding 100,000. It seems, the only restriction imposed by said provision upon the power of the legislature to authorize cities not containing a population exceeding 100,000 to incur indebtedness is that none shall be incurred, except for city purposes, Accordingly held, that the provision of the act “to establish and maintain uw water department in the city of Syracuse” (§ 18, chap. 291, Laws 1889, as am’d by chap. 314, Laws 1890), which authorizes the issuing of city bonds, payable July 1, 1920, to defray the expenses of the work, and which makes no provision for a sinking fund, was not violative of said constitutional provision; it appearing that the city contained less than the specified number of inhabitants. Also held, that said act does not offend against the constitutional provision (art. 3, § 16), providing that no local or private bill shall embrace more than one subject and requiring that to be expressed in the title; that under the title given, the legislature could properly insert not only every provision necessary for the organization of a water department, but also provisions conferring power upon that body to supply the city with water. Also held, that the provision of said act (§ 18), authorizing the city to take water from Skaneateles lake is not repugnant to the constitutional provision (art. 7, § 6) which prohibits the legislature from selling, leasing or otherwise disposing of the Erie and certain other canals; it appearing that, while the lake had been appropriated by the State “ for a reservoir and feeder to the Erie canal,’ the water accumulated therein was in excess of that needed for eanal purposes; that large quantities were permitted to flow from the lake which were not utilized by the State, much more than is authorized by the act to be taken from the lake for city purposes, and that the act only author- izes the taking of water not required for the use of the canal; that the pro- vision did not sell or authorize the sale, nor did it lease the waters of the lake, but operated merely as u license to the city to take water not needed by the State, subject to the paramount right of the State to resume it at any time. Also held, that, conceding that said provision, as contained in the original act of 1889, was invalid, it did not render the whole act void; and that after the provision was amended in 1890, and thus rendered valid, nothing stood in the way of the full operation of the entire act. Also held, that even if the whole act was rendered invalid by the invalid- ity of said provision, after the amendment had cured the defect and validated the provision, the act was to be construed as if the amendment had been a part of it originally, and so, as containing no provision obnoxious to the con- stitutional objection. It seems, that the meaning of the last-named constitutional provision is that neither the canals, as highways of commerce, nor other property owned by the State, connected with the canals and actually essential to their operation and maintenance, shall be sold or leased. The selling or leasing to, and the use by riparian owners or cities, of so much of the waters of streams and lakes appropriated as feeders and reser- voirs for the canals as is not needed for the use of the canals, subject to the paramount rights of the State, is not inconsistent with the public use, and an act authorizing it is not in conflict with said provision. So, also, the legislature may authorize the sale of State property once ap- propriated and used for the canals, but no longer required for canal purposes. In an action to restrain said city, its officials and the water board created by said act from carrying into effect or exercising the powers conferred by it. it was eonceded that neither the original act, nor the act amending the same, received the vote of two-thirds of the members elected to each house, and it was claimed that the provision of the act above referred to (§ 18) was violative of the provision of the Constitution (art. 1, § 9). declaring that the assent of two-thirds of the members elected to each branch of the legislature Monicreat Depts, Etc. 605 shalt be requisite to every bill appropriating public moneys or property for local or private purposes. Heid, untenable; that the State never acquired the ownership of the mass of water in the lake, but simply the right to the use of so much as is necessary for canal purposes; and that the condition of the grant to the city in the act was such that no property right or interest which the State owned was transferred, lost or impaired. Also held, that, conceding the State owned the soil of the bed of the lake, this was subject to every easement and servitude necessary to the use of the waters by other riparian owners, so far as they may be entitled to use the game; and that a use of the soil under water for the purpose of placing a pipe therein was no invasion of any exclusive property right the State had in such soil. While the right to the use of water as it flows along in a body may become a property right, the water itself is not the subject of fixed appropriation or exclusive dominion, and property therein cannot be acquired either by sov- reign or subject, or become the subject of transmission. Also held, that the word “ appropriating,” as used in said last-named con- stitutional provision, refers to a transfer of public property as a gift or gratuity, not to a transfer, for an equivalent; and that by the arrangement contemplated by the act, the State received an equivalent for the right granted. , Sweet v. City of Syracuse, 129 N. Y. 316, 317, 318. A disqualification, under the Civil Service Law, for an appointment in the public service of a city, applies not only to the individual who has not passed the requisite examination, but also to the city itself; it cannot employ or receive into its service, a person not eligible under the law. An action is maintainable, at the suit of a taxpayer, against city officials, restraining them from entering into a contract of employment, in a position where a civil service examination is required, with one who has not passed the examination, or to restrain the payment of the salary of such an employe out of the funds of the city. (Code Civ. Pro., § 1925; chap. 6738, Laws 1887.) It is not a defense to such an action that an employment by the city of some person for the purpose specified is proper and lawful, and that the compensa- tion agreed to be paid was not extravagant. Where an appointment is to a position covered by the regulations for admis- sion into the service of the city by its mayor, and approved by the civil service commission, the relation to the city of the appointee cannot be changed into that of an independent contractor by the execution of a formal contract between them, setting forth the specific duties he is to perform. The common council of the city of Rochester, by resolution, authorized the employment of some person to keep a book containing a recard of the street lamps in the city, and showing the number each day not lighted as reported to him by the policemen of that city. B. was so employed for a period stated, at a specified salary, and he entered upon the discharge of his duties. The common council, by another resolution, directed the mayor to enter into a contract with B. for the performance by him, at a compensation stated, of the duties specified in the prior resolution, and in addition “to perform such other duties as may be connected with the public street lighting system of the city as may be required” and to furnish ‘ written reports upon any of the sub- jects aforesaid.” The regulations for the admission of persons into the service of the city, after certain exceptions, classified the service as follows: Schedule B. (Part one.) All officers and members of the police and fire department. (Part two.) All other subordinate officers and assistants.” Ap- pointments in part two were required to be made from persons whose names Were certified by the board of examiners. B. had never been examined, nor was his name certified by that board. Held, that B. under both reso- lutions was an assistant to the lamp committee, with duties merely clerical, ‘and 80 his employment fell within part two, and his admission into the city service was illegal; that any payments made to him by the city officials would ea waste of the city funds, and, therefore, that an action was maintainable, at the suit of a taxpayer, to restrain such payment. Peck y. Belknap, 130 N. Y. 394, 395. 606 Scupervisors’ Manuva. ACTIONS FOUNDED UPON THE SPOLIATION OR OTHER MISAPPROPRIATION OF PUBLIC PROPERTY. § 780. For funds, etc., illegally appropriated Where any mouey, funds, credits or other property held or owned * * * officially or otherwise, for or in behalf of a governmental or other public interest, by a domestic, municipal or other public corpora- tion, or by a board, officer, custodian, agency or agent of the State, or of a city, county or town * * * has been or is hereafter, without right, obtained, received, converted or disposed of, an action to recover the same, or to recover damages or other com- pensation for so obtaining, receiving, paying, converting or dis- posing of the same or both, may be maintained by the people of the State in any court of the State, having jurisdiction thereof. * * * Code of Civ. Pro., § 1969. See § 497, ante. § 731. Title to, vests in the people.— Upon the commence- ment by the people of the State of any action, suit or other judicial proceeding, as prescribed in this article, the entire cause of action, including the title to the money, funds, credits or other property, with respect to which the suit or action is brought, and to the dam- ages or other compensation recoverable for the obtaining, receipt, payment, conversion or disposition thereof, if not previously so vested, is transferred to and becomes absolutely vested in the people of the State. Id., § 1972. See § 497, ante. § 732. Ultimate disposition of proceeds of action in court of the State.—Any court of the State, in which an action is brought by the people, as prescribed in this article, may by the final judgment therein, or by a subsequent order, direct that any money, funds, damages, credits or other property, recovered by, or awarded to, the plaintiff therein, which, if that action had not been brought, would not have vested in the people, be disposed of, as justice requires, in such a manner as to reinstate the lawful cus- tody thereof, or to apply the same, or the proceeds thereof, to the objects and purposes for which they were authorized to be raised or procured; after paying into the State treasury, out of the pro ceeds of the recovery, all expenses incurred by the people in the action. Id., § 1974. See § 497, ante. Monicrpat Dests, Ero. 607 § 733. Id.; upon petition of corporation, etc, aggrieved. Any corporation, board, officer, custodian, agency or agent, may, in behalf of any city, county, town, village, or other division, subdivis- ion, department or portion of the state, which was not a party to an action, brought as prescribed in. this article, and which claims to be’ entitled to the custody or disposition of any of the money, funds, damages, credits, or other property, recovered by or awarded to the plaintiff, by the final judgment in the action, or any of the proceeds thereof, and not disposed of as prescribed in the last section, pre- sent, at any time after the actual collection of the money, and its payment into the state treasury, or the actual receipt of the prop- erty by the people, to the supreme court, at a special term thereof held in the county of Albany, a verified petition, setting forth the facts, and praying for the relief to which he or it is entitled. Notice of the application and a copy of the petition must be served upon the attorney-general. Upon the hearing the court may make such a final order, as justice requires, for the disposition of the money or other property, as prescribed in the last section. Id., § 1975. See § 497, ante. AN ACT to confer jurisdiction upon the court of claims to hear, audit and determine the alleged claims of the several counties. containing towns, villages or cities bonded to aid in the construc- tion of any railroad passing through such towns; villages or cities, on account of the payment to the state of the state taxes collected from such railroads within such bonded towns, villages or cities. Became a law April 17, 1899, and is chapter 336, Laws of 1899. ‘Sxction 1. Any county of this state, containing one or more towns, villages or cities which have heretofore issued bonds to aid in the construction of any railroad passing through such towns, cities or 60%a Supervisors’ Manva.. villages, may present to the court of claims a claim for the amount of state taxes collected from or paid by any such railroad within the several towns, villages or cities of such county which were so bonded to aid in the construction of any such railroad, since the eighteenth day of May eighteen hundred and sixty-nine, and which said taxes were paid by the county treasurer of such county to the state treasurer. Jurisdiction is hereby conferred upon the court of claims to hear, audit and determine such claims and to make awards and render judgments therefor against the state and in favor of such claimants, without interest thereon. § 2. The amount which shall be awarded to any county as pro- vided in section one of this act, shall be paid to the county treas- urer of such county; and such county treasurer shall invest and apply the same in the manner and for the purposes provided by sec- tion four of chapter nine hundred and seven of the laws of eighteen hundred and sixty-nine, entitled “ An act to amend an act entitled ‘An act to authorize the formation of railroad companies and to regulate the same,’ passed April second, eighteen hundred and fifty, so as to permit municipal corporations to aid in the construction of such railroads,” and the acts amendatory thereof; except that in case such county shall have heretofore paid to any such town, vil- lage or city, such state taxes or any portion thereof, or in case such county treasurer has heretofore set aside such state taxes or any por- tion thereof, for the benefit of such town, village or city, in the manner provided by said section four of chapter nine hundred and seven of the laws of eighteen hundred and sixty-nine and the acts amendatory thereof, then and in that case, such moneys or the por- tion thereof so paid or set aside as aforesaid, shall be used and applied by such county treasurer for the general purposes of the county. Monicreat Dests, Ero. 607b § 3. No award shall be made or judgment rendered herein against the state, unless the facts proved shall make out a case against. the state, which would create a liability, were the same established in a court of law or equity against an individual or corporation or munici- pality ; and in case such liability shall be satisfactorily established, then the court of claims shall award to and render judgment for the claimants for such sums as sha!] be just and equitable, notwith- standing the lapse of time since the accruing of said damages, pro- vided any claim hereunder shall be filed with the court of claims within one year after the passage of this act. § 4. This act shall take effect immediately. CHAPTER XIII. TOWNS AS BODIES CORPORATE. Sec. 750. Town a municipal corpora- Sec. 755. Disposition of property upon tion. alteration. 750A. Defined. . Apportionment of debts. 751. Boundaries. . Meeting of town board, ete. 752-753. Alteration and erection . Contracts for town, how of towns, made, 754, Disputed boundary lines. 1-1-1 QUer an KAD ACTIONS AGAINST TOWNS. Sec, 758. Contracts — Action by and Sec. 760. Service of summons. against. 761, Trespass on Iands of — 759. Control of actions. Despoiling trees, etc., of. TOWN MEETINGS. Sec. 761. Time and place for. Sec. 792. Myers’ ballot cabinets for. 762. Changing place of 793. Special constables, 7638, 765-774. Election of officers 794. Refusal to serve as over- of. . seer of highway or pound- 764. Term of office. master. 775. Powers of town meeting. 795, Town officers may admin- « 776. Special town meeting. ister oaths. 777. Notice of. 796. Certificate of election of 778-792. Conducting elections at. justices, 786, 787. Pounds and _ pound- masters, § 750. Town, a municipal corporation.— A town is a munici- pal corporation comprising the inhabitants within its boundaries, and formed for the purpose of exercising such powers and dis- charging such duties of local government and administration of public affairs as have been, or may be, conferred or imposed upon it by law. Town Law, § 2; 3 R. S. 3199. See, also, Municipal Law, § 1; 2 R. S. 2100. See Introductory Chapter, p. 1, ante. Towns are organized for governmental purposes and their powers are limited and defined by the statutes under which they are constituted. They possess only such powers as are expressly conferred or necessarily implied. Id. Wells v. Town of Salina, 119 N. Y. 280; People ‘ex rel. Read v. Board, 85 Hun, 114; 66 St. Rep. 52; Morson v. Town, 89 Hun, 52; 69 St. Rep. 450; Miller vy. Bush, 87 Hun, 507; 68 St. Rep. 52; Lorrillard v. Town of Monroe, 11 N. Y. 392-394. See §§ 514, 482, 497, 487, 518, 700, 712. People ex rel. Coon v. Wood, 35 St. Rep. 840-843; Fosdick v. Town, 125 N. Y. 581; Birge v. B. I. B. Co, 133 id. 477; Trustees v. Bowman, 136 id. 521; Hughes vy. Bingham, 135 id. SAT. Towns as Boprrs Corrorate. 609 '§'750a. A municipal corporation includes a county, town, school district, village and city and any other territorial division of the State established by law with powers of local government. General Corporation Law, § 3; 1 R. S. 649. § 751. Town boundaries, etc.— Whenever two towns are separated from each other by a river, creek or lake, the middle of the channel of such river, creek or lake, shall be the division line between them, unless hereinbefore otherwise provided. 3 BR. 8. 2748. } Whenever the boundary line between two towns crosses an island, the whole of such island shall be deemed to be within the town in which the greater part of it lies, unless hereinbefore otherwise provided. 2 Rk. 8. 1701. For surveys of towns, see § 101, ante. e A patent to a town which contains a general description of the land con- veyed as bounded “‘ on the west by the bounds of S.,” a town lying on the west side of a harbor and a particular description of the westerly boundary as running ‘‘on the east side” of the harbor, does not include the harbor, since the general description must yield to the particular one. People ex rel. Underhill v. Saxton, 78 St. Rep. 211. § 752. Alteration and erection of towns.— Any board of supervisors may, at an annual meeting thereof, by a vote of two- thirds of all the members elected thereto, on the application of at least twelve freeholders of each of the towns to be affected, divide or alter the bounds of any town in the county, or erect a new town therein. Notice of such application, signed by such freeholders, shall be posted in five conspicuous public places in each of such towns for four weeks next preceding a presentation of such appli- cation to the board; and a copy of such notice shall be published for at least six consecutive weeks next preceding the meeting of the board to which the application is to be made, in three news- papers published in the county, if there be so many, otherwise in all the newspapers published in the county as often as once a week. Such applicant shall present to the board with such application and notice, due proof of the posting and publishing of such notice, and furnish the board with a map and survey of such towns, show- ing the proposed alteration. The board shall designate the name of any new town so erected. If the application be granted, a copy of such map, with a certified statement of the action of the board thereto annexed, shall be filed in the office of the secretary of State, who shall cause such statement to be printed and published with the laws of the next legislature. County Law, § 34; 1 R. S. 745. 610 Surrervisors’ Manuva. No new town or ward shall be created and no new town or ward subdivided into election districts between August 1st and the day of general election, Election Law, § 8 The question whether a town has been legally erected may be tested in an action in the nature of quo warranto, against one claiming to exercise the office of supervisor of such town. People v. Carpenter, 24 N. Y. 86. The act of the board dividing a town and forming a new one from a portion thereof only described the dividing line; held, that the uncertainty was cured . by the reference in such act to the petition, etc., upon which it was founded, and from which it appeared that the new town was to lie south of the line of division, and by proof aliunde that the place named in the act for holding the first town meeting was south of such line. Td. This statute does not, it seems, require that the published copy of notice of the application of twelve freeholders for the erection of a new town shall contain names of such applicants. It is sufficient that the notice posted should be thus subscribed. ° Id. An affidavit stating that a notice was left with another person to be posted up, “ which was done,” construed as a positive averment of the posting. Id. The act of the supervisors is, it seems, one of a legislative character, in favor of the regularity of which all presumptions are to be indulged. Those who would impeach it have the burden of disproving a compliance with the condi- tions imposed by law as requisite to the exercise of the power. Td. The act of the supervisors in altering town lines or erecting new towns is one of a legislative character, in favor of the regularity of which all presumptions are to be indulged. Those who would impeach it have the burden of disproving a compliance with the conditions imposed by the statute. Id. A notice of intention to apply to a board of supervisors to fix, establish, locate and define a disputed boundary line between two towns, which omits to describe particularly the line in dispute, is defective, although the line pro- posed to be acted upon is fully stated, and such a notice confers no jurisdiction on the board. Said board acts judicially in such case. Prohibition lies to restrain proceedings of the board of supervisors, judicial in their nature, under a notice which confers no jurisdiction. The People ex rel. Town of Knox y. Supervisors of Albany County, 63 How. 411. See, also, Decisions, § 754, post. The legislature has the right to create new towns, Const., art. 8, § 1; 1 R. S. 620; Fort v. Cummings, 71 St. Rep. 43; 90 Hun, 481; Gertum v. Supervisors, 109 N. Y. 172; People v. Hull, 47 St. Rep. 91. or t» abolish old ones. 109 N. Y. 170-172, and cases cited; 47 St. Rep. 91; People y. Morris, 13 W. 325; Ex parte McCollum, 1 Cow. 550. . § 753. First election in new town.— The board shall desig- nate the time and" place of holding the first town meeting in @ new town so erected, and appoint three electors thereof, who shall Towns as Bopres Corporate. 614 post notice of such town meeting, signed by the chairman or clerk of the board of supervisors, in four conspicuous public places in such town, at least fourteen days before holding the same. Such electors shall preside at such town meeting, appoint a clerk, open ‘and keep the polls, and exercise the same powers as justices of the peace when presiding at town meetings; but if such electors shall refuse or neglect to serve, the electors of the town present shall substitute one of their number for each one so neglecting or refus- ing to serve; and the posting of the notice of such meeting shall be valid if done by any elector of the town. Nothing herein shall affect the rights, or abridge the term of office of any town officer in any town, but they shall hold. and exercise the offices in the town in which they shall respectively reside after the change or alteration. Id., § 85; 1 R. S. 746. See Decisions, § 754; Ballots, at § 771, post. § 754. Establishment of disputed lines.— Such board may establish and define boundary lines between the several towns of the county. A notice of intention to apply to the board to estab- lish and define such boundary line, particularly describing the same, and the line as proposed to be acted upon by such board, signed by a majority of the members of the town board of some one of the towns to be affected thereby, shall be published for four consecutive weeks next preceding the meeting of the board at which the application is to be presented, in three newspapers pub- lished in the county in, or nearest to such towns, if so many, other- wise in all the newspapers published in the county as often as once a week. A copy of such notice shall also be served personally, at least fifteen days before the meeting of such board, on the super- visor and town clerk of each of the other towns to be affected thereby. A copy of the resolution, as adopted by the board, which shall contain the courses, distances and fixed monuments specified in such boundary line or lines, together with a map of the survey thereof, with the courses, distances and fixed monuntents referred to therein, plainly and distinctly marked and indicated thereon, shall be filed in the office of the secretary of State within thirty days after the adoption of such resolution, who shall cause the same to be printed and published with the laws of the next State legislature after the adoption thereof. . Id., § 36; Id. Where, owing to a dispute as to the boundary line between two towns, an in- dividual’s real estate has been assessed and taxes paid in both towns, and the 612 Surervisors’ Manvat. board of supervisors of the county have refused to ascertain and determine the amount which he is equitably entitled to receive back as authorized by the act of 1873 (chap. 119, Laws 1873, subd. 16, § 4, ante), it is not essential to relief by mandamus that an action could have been maintained against the assessors; the statute may be invoked without regard to that question. People ex rel. Witherbee v. Board of Supervisors, 85 N. Y. 612. Where, owing to a dispute as to the boundary line, the real estate of a person is a<*sed in two towns, proceedings by mandamus muy be maintained against the poard of supervisors of the county, in case of its refusal to act, to compel such board to ascertain and determine the amount which the person is equitably entitled to receive back, and from which of the towns, as authorized by the last section. People vy. Supervisors of Essex Co., 70 N. Y. 228. ‘The fact that the assessors of one of the towns had no jurisdiction to make the assessment, and that the relator has a cause of action against them, does not deprive him of the right to proceed by mandamus; the statute was intended to provide a cumulative, less expensive and more speedy remedy, and is mandatory. Id. This act does not violate either the Federal or State Constitution. Id. This statute was intended to apply to cases existing at the time of its passage, as well as to those occurring subsequently. Id. - No one can be chosen to a local office, who is not at the time a resident of the district for which he is chosen. A removal therefrom vacates his office unless some statute prescribes otherwise. 2 R. S. 1830, § 282: Public Officers Law, 8§ 2 and 3; 2 R. S, 2497-2498; Id., § 20; 2R. 8. 2502; 3 R. S. 3087, § 125; People ex rel. Engs y. Board, 1 Denlo, 650; People v. Hull, 47 St. Rep. 91. See, also, In re Keegan, 72 St. Rep. 42; 91 Hun, 259. The election of a public officer must be referred to the day upon which the electoral body, in whom the right of election resides, expresses its choice by voting for candidates for the office, and not to some subsequent day when the result is declared, and there is no distinction in this respect between town and other elections. People ex rel. Le Roy v. Foley, 148 N. Y. 677. An amendment to the Town Law, approved the day after an election had taken place, but prior to the canvass of votes thereat, did not retroact so as to extend the term of an officer elected at such election. Id. By the charter of B. the number of wards therein was increased and the boundaries altered and it was provided that there should be one supervisor for each ward and that each supervisor in office should be the supervisor for the ward in which he resides for the remainder of his term, provided it should be the whole or a part of that in which he was elected. The old second and third districts of the old third ward made the new third and the rest of the old third and one district of the old first made the new fourth ward. M. and S. were, respectively, the supervisors of the old second and third wards, and both resided in the new third. Held, that the charter contemplated that there should be but one supervisor from each ward, and that M. having been elected from a ward which was wholly included in the new third, was entitled to represent that ward, and that S. could not represent the fourth ward as he did not reside within its limits. People v. Hull, 47 St. Rep. 91. Towns as Bopres Corporate. 613 ‘The decision of the board of supervisors on this question is not conclusive. Id. Where a county is divided and two separate and distinct counties formed out of it by the legislature, to one of which a new name is given, whilst the other, it is declared, shall be and remain a separate and distinct county, by the name of the county as it existed previous to the division, the judges of the County Courts appointed previous to the division who happen to reside in that portion of the territory distinguished as a county with a new name, under the operation of the act requiring judges of the County Courts to reside within the county for which they are appointed, lose their offices and are no longer competent to act under their commissions; whilst those of the judges who happen to reside in the portion of the territory which retains the original name, continue in office until the expiration of the term for which they were originally appointed. People y. Morrill, 21 W. 563. See, also, Ex parte McCollum, 1 Cow. 550; People ex rel, Ingersoll v. Garey, 6 id. 642; aff’d, 9 id. 640. When a new town is created by statute by the division of a town, a vacancy in the offices of supervisor and town clerk of the new town is also created and the Legislature not fixing the terms of the new officers to be elected, but only the date of the first meeting, the officers elected thereat are to serve only for the unexpired term and not for a full term. In re Collins, 16 Misc. 598; 40 N. Y. Supp. 517. § 755. Disposition of town property, upon alteration of town boundaries.— When the boundaries of a town owning real or per- sonal property shall be altered, either by a division of a town into two or more towns or by the annexation of a part of its territory to another town or towns, the town boards of the several towns affected by such alterations shall meet as soon as may be after the first town meetings subsequently held in such towns, and shall make such agreement concerning the disposition to be made of such real and personal property, and the apportionment of the proceeds, as they shall deem equitable, and take all measures, and execute all conveyances necessary to carry such agreement into effect. If no such agreement shall be made within six months after such town meetings, the town board of each town in which any portion of such real property, or in whose possession any of such personal prop- erty shall be, shall, as soon as may be, sell and convey such part of the real property as shall be included within the limits of the town as fixed by such alteration, and such of the personal property as may be in its possession; and the proceeds arising from the sale shall be apportioned between the several towns interested therein, by the town boards of all the towns, according to the amount of the taxable property of the town divided or altered, as the same existed immediately before such division or alteration, to be ascer- tained by the last assessment-roll of such town. But no town cemetery or burial-ground shall be sold or divided, but the same ‘ 614 Supervisors’ Manuva. shall belong to the town within which it may be situated after a division of the town shall have been made, and no lots heretofore granted by the people of this State to any town for the support of the gospel and of schools, commonly called the gospel and school lots, shall be so sold or apportioned. Town Law, § 3; 3 R. S. 3200. See Decisions, § 756. § 756. Apportionment of debts.— Debts owed by a town s0 divided or altered shall be apportioned in the same manner as the personal property of a town, and each town shall be charged with its share of the debts, according to the apportionment; and the amount of the unpaid taxes levied and assessed upon the taxable property of the town, divided or altered, before the division or alteration thereof, shall be apportioned between the several towns interested therein, according to the amount of taxable property in each town as the same existed before such division or alteration, to be ascertained by the last assessment-roll of the town. In mak- ing such division, there shall be set off to each town interested the unpaid taxes assessed and levied upon the real property within its borders and such as were assessed and levied upon personal prop- erty against persons or corporations, as resided within its borders at the time of the assessment; and each town, to which the same are proportioned, shall have the same power, right and methods of collecting the same by warrant, action, sale or otherwise, as the town so divided or altered had, or would have had if such town had not been so divided or altered. Any such town having appor- tioned to it more than its proportion of unpaid taxes, according to the aforesaid taxable property, to be ascertained by the last assess- ment-roll of such town, shall pay to the other town or towns inter- ested, such sum or sums as shall be necessary to make such apportionment correspond with the said taxable property, as ascer- tained by the said last assessment-roll of said town, before the said division or alteration. Id., § 4; 3 BR. 8. 3200. A judgment creditor of a town which has been divided under the act of 1872 (chap. 319, Laws 1872), is not entitled to a mandamus requiring the board of supervisors of the county to levy and assess the amount due upon the territory formerly included in the town. It seems, that the remedy of the creditor is by mandamus xgainst the officers of the towns which have any portion of the territory of the old town, requiring them to meet and discharge the duties devolved upon them by the provisions of the Revised Statutes (1 R. S. 338, §§ 4 et seq.), which provisions are, at least, in the first instance, exclusive and must be pursued. It seems, also, that the legislature had power to require the debts of the town to be paid in the way so prescribed. Towns as Bopirzs Corporate. * 615 The act of 1880, to facilitate the collection of judgments against towns, ete. (chap. 554, Laws 1880), has no application to such a case; but simply had reference to towns which have not been divided or altered. People ex rel. v. Board of Supervisors of Ulster Co., 94 N. Y. 263. § 757. Meetings of town boards of two or more towns.— Whenever a meeting of the town boards of two or more towns shall be required, in order to carry into effect the provisions of this article,* such meeting may be called by either of the supervisors of of such towns, by giving at least three days’ written notice to all the other members of such town boards of the time and place of such meeting. Whenever said town boards shall fail to carry into effect the provisions of this article and agree upon the amount of assets to which each town is entitled, and the amount of indebt- edness for which each town is liable and complete the full settle- ment thereof, within eighteen months after the division or alter- ation mentioned in section three of this article, any of such towns may begin and maintain an action against the other town or towns to make and enforce such settlement. The provisions of this art- icle shall apply to towns heretofore and hereafter divided or altered. Id., §5; 3 R. 8. 3201. § 758. How towns to sue and be sued, and make con- tracts.— Any action or special proceeding for the benefit of a town, upon a contract lawfully made with any of its town officers, to enforce any liability created or duty enjoined upon those officers, or the town represented by them, or to recover any penalty or for- feiture given to such officers, or the town represented by them, or to recover damages for injury to the property or rights of such offi- cers, or the town represented by them, shall be in the name of the town. Any action or special proceeding to enforce the liability of the town upon any such contract, or for any liability of the town for any act or omission of its town officers, shall be in the name of the town; and all contracts made by such officers for and in behalf of their towns shall be in the name of the town. When such con- tracts are otherwise lawfully made, they shall be deemed the con- tracts of the town, notwithstanding it is omitted to be stated therein that they are in the name of the town. Town Law, § 182; 3 R. S. 3287. See ‘Introductory chapter,’’ ante, §§ 750, 480, 482, 484, 487, 493, 497, 503, 514, 516-518, 521, 523; Chap. XII, Municipal debts, etc.; Chap. IV, Health; Chap. VII, Schools; Chapter on Roads and Bridges. *§§ 755, 756, ante. 616 Supervisors’ Manuva. A town has such a property right in a highway bridge as will sustain a re- eovery for its injury or destruction, and it may maintain an action in its name therefor. Town of Ft. C. v. U. S. & C. R. R., 8 App. Div. 223; 40 N. Y. Supp. 313. It need not be averred or proved that authority to bring such action was given by town meeting as required by section 24+ (Town Law), since it is not one of the issues to be tried, but lack of authority, if relied upon, should be raised by motion. Id. ; Any officer who knows the facts may verify the complaint, and the fact that it is verified by the supervisor does not raise the presumption that the high- way commissioner is not in charge of the action. Id. As to control of an action and appeal ordered by a town meeting, in an action brought prior to the passage of the Town Law against the supervisor as such, See Chase v. Devendorf, 128 N. Y. 652. An action on a contract made by an overseer of the poor prior to the passage of the Town Law, but not sued uutil after passage thereof, must be brought against the town, by name, and not against the overseer. Miller v. Bush, 68 St. Rep. 52; 87 Hun, 507. The court says, “ It is evident that the provisions of the act” (§ 182, Town Law) * was to place the town, as party plaintiff or defendant, in the same rela- tion to actions as those officers before them, had to like actions for causes legitimately arising out of or relating to the performance of their official duties or powers.” Id. 53. * * * The policy as well as the apparent purpose * * * of the act was to require that the town have direct relations as a party to actions, instead of such officers. In support of the contrary view, reference is made by counsel to sections 1926 and 1927 of the Code of Civil Procedure, which provides that actions may be maintained by and against those officers upon contracts law- fully made by them and for other causes of actions arising from their official actions. And it is urged that as those provisions are permitted to remain unrepealed, the right of such officers to maintain actions and their liability to be sued are not taken away by the provisions of the Town Law. While those sections are unrepealed, their provisions, so far as they relate to those town officers, are relieved from any want of harmony with those of that act by the next section of the Code of Civil Procedure, which provides “that the last two sections do not apply to a case where it is specially prescribed by law that an action may be maintained by or against the body represented by ar officer designated in those sections.’’ The provisions referred to in the Town Law (§ 182) are within the contemplated application of that section of the Code. The fact that the plaintiff’s alleged cause of action arose prior to the time that act took effect does not relieve his action commenced sinze then, from its operation. While his contract and the right to enforce it cannot be impaired by State legislation the form of his remedy may be modified by statute. The saving provisions of the Town Law purport to relate to existing rights and not to the remedy for their enforcement. Id. These views lead to the conclusion that the town and not the overseer was the necessary and only proper party defendant. Id. A like decision was made by Mr. Justice Wright in an Oneida county case, under similar provisions in the County Law. The opinion does not seem to be Towns as Bopirrs CorPoRATE. 617 reported and is well worth publishing. It is as follows: “On the trial a jury was waived, and at the close of the plaintiff’s case and also after the evidence was closed, a motion was made by the defendant for a uonsuit upon the fol- lowing grounds: First. That the plaintiff has not proved facts sufficient to constitute a cause of action against the defendant. Second. That this action should have been brought against the county of Oneida and not against the board of supervisors. No cause of action has been established by the plaintiff against the defendant, the board of supervisors of Oneida county. Section 3 of chapter 686 of the Laws of 1892, commonly called the County Law, provides: ‘‘An action against a county * * * to enforce any liability created or duty enjoined upon it, or upon any of its officers or agents for which it is liable, or to recover damages for any injury to any property or rights for which it is liable, shall be in the name of the county.” No person has a vested right in any course of procedure. He has only the right of prosecution or defense, and in the manner prescribed for the time being, by or for the court in which he sues; and if statute alters that mode of procedure, he has no other right than to proceed according to the altered mode. (Endlich on Statutes, §§ 285-287; People v. Tibbetts, 4 Cow. 384, 392, 393; In re Bearns, 17 How. Pr. 459-461; People v. Livingston, 6 W. 526-530.) This action was commenced after the passage of chapter 686 of the Laws of 1892 before referred to, and consequently is controlled by it. The motion for nonsuit is granted witb costs.” Worden v. Board of Supervisors of Oneida County, May, 1896, Oneida Special Term, The same decision was made by Mr. Justice Scripture in six cases brought against the same defendant after the passage of the County Law. No opinion was written. “The Town Law (§ 182) provides that any action for any liability of the town for acts or omissions of its town officers shall be in the name of the town. But it will be observed that the section referred to only authorizes such an action where there is a liability of the town. The section, * * * under principles that are well settled, cannot be deemed to enlarge the liability of towns for the acts of town officers except as plainly declaréd in the statute. Our attention is also called to numerous acts * * * by which the powers and liabilities of towns are affected or increased. But such statutes cannot be deemed to enlarge or increase the liabilities of towns except to the extent specifically prescribed therein.” Robinson v. Town of F., 61 St. Rep. 791; 80 Hun, 101. It is well settled that statutes changing the common law must be strictly con- strued and that the common law must be held no further abrogated than the clear import of the language used in the statutes absolutely requires. Id.; Fitzgerald v. Quinn, 109 N. Y. 441-445; Albrecht v. Queens Co., 65 St. Rep. 658. The fact that towns are now declared to be “ municipal corporations ” does not enlarge their liability. Id. See Taxpayer’s Action, § 729, ante; Action to Recover Funds, §§ 730-733; Summary Investigation, § 728. As to right to employ attorneys and counsel for towns, see §§ 516, 517, subds. 6 and 7, ante, and the costs, expenses and judgment, id., and § 518. As to the right of town board to sue or defend actions, see Id.; and for rights of town meeting as to actions, see next section. Moneys voluntarily paid by a town under mistake as to the law cannot be Tecovered by action. Flynn y. Hurd, 118 N. Y. 19. 618 Supervisors’ Manuva. A supervisor who has failed to account, or rendered a false account, or ecn- verted moneys coming to his hands by virtue of his office, is liable to an action therefor in the name of the town. (Laws 1866, chap. 534, § 1.) An action will not lie against him in the name of his successor in office. Hagadorn v. Raux, 72 N. Y. 583. Where an assessment is not only unconstitutional and void, but has been so judicially declared, and the invalidity is such that it must appear upon the proof necessary to be made to sustain proceedings under it, it is not essential to the maintenance of an action to recover back moneys collected under the assessment, that it should first be judicially vacated. An action for moneys had and received is maintainable against a town to recover moneys of another wrongfully taken by it and applied to its own use, Horn v. Town of New Lots, 83 N. Y. 100, 101. The provision of the act of 1866 (Laws 1866, chap. 534, § 1), amending the Revised Statutes in reference to the accounting of supervisors, by authorizing an action to be brought in the name of the town against a supervisor who has neglected to account, has rendered a false account, or has converted money coming to his hands, by virtue of his office, extends to cases which xrose before, as well as to those occurring subsequent, to the passage of the act. The remedy thus given is not restricted to cases where the delinquent is an incumbent of the office at the time of the commencement of the action, but authorizes proceedings against the present or any former supervisor of the town, either by mandamus, to compel him to account, or by action to recover any money in his hands unaccounted for. In an action against a supervisor under said provision, a claim for services which he has presented to the board of audit, provided by the Revised Statutes but which has not been passed upon by it, is not a proper counterclaim. It is made the duty of the board to consider and determine such claims, and the only remedy of the supervisor is to enforce the performance of this duty. By resolution passed by the town of G., a war committee was appointed for the purpose of procuring men to fill its quota under a call of the United States government for soldiers, of which committee the supervisor of the town was, by virtue of his office, made a member. In the performance of this duty the supervisor received and disbursed large amounts of money raised upon the bonds of the town. Held, that in so doing he acted as supervisor, not merely as a member of the committee, and was accountable to the town in the former capacity, and that an action was properly brought against him in the name of the town to recover a balance alleged to be in his hands not duly accounted for. Town of Guilford v. Cooley. 58 N. Y. 116, 117. The assessors and collectors are not in any legal sense the agents of the town, in its corporate capacity, in the assessment and collection of taxes, and the town is not responsible for any mistake, or misfeasance, by them in the performance of their duties. Accordingly, where land not situate within the town but in an adjoining county was erroneously assessed hy the assessors, and payment of the tax by the owner enforced by the collector of the town, held, that the town was not liable in an action by the owner to recover the amount of the tax. Lorillard v. Town of Monroe, 11 N. Y. 392. The electors of town in town meting have no power, by resolution or other- wise, to authorize commissioners of highways to bring an action in their own names, or in their name of office, for such injuries. Such a resolution, if passed at town meeting, would not bind the town. Where a cause of action exists in behalf of a town, and no officer is by statute authorized to prosecute for such cause of action, the town meeting may direct such action to be brought, and may appoint an agent to prosecute it; but such suit must be brought in the name of the town. Where the electors of a town, in their town meeting, directed the commis- sioners of highways to prosecute a turnpike company for entering upon and Towns 4s Bopirs Corporate. 619 taking possession of 4 public highway and bridge in that town, and the commis- sioners accordingly brought a suit for that cause of action, and had judgment against them; held, that they could not sustain an action against the town to be reimbursed their costs and expenses or the costs recovered against them in that suit. Cornell v. The Town of Guilford, 1 Den. 510-511. A town, by a resolution of town meeting, directed the supervisor “ as super- visor” to bring an action. He brought the action in the name of the town. Held, that, as it was such an action as could not be brought in the name of the town without authority, the action was not well brought, the direction of the town not authorizing a suit in the name of the town. Town of Lyons y. Cole, 3 Thomp. & C. 481. Where, in pursuance of statutes (Laws 1873, chap. 387, Laws 1875, ‘chap. 563) imposing upon the city of Rochester a system of water-works, “ for the use of its inhabitants and the extinguishment of fires,” lands were pur- chased and a reservoir constructed in the town of Rush, held, that the work was to be regarded as executed for the public benefit, and the property, there- fore, as held for public purposes; so that, in the absence of an express legisla- tive declaration authorizing it, it was not subject to taxation, and that a tax imposed thereon in said town was illegal and void. Where, however, the said property was assessed by the town assessors, and the city paid the tax to the town collector, who paid it over to the county treasurer, by whom it was applied “in the same manner as other taxes assessed and collected in said town,” i. e., a portion paid to the authorities of the town, a portion to the proper State officers and the residue retained for county pur- poses, held, that an action could not be maintained against the town to recover hack the tax, or that portion paid over to the town officers, as the town has no treasurer, and its officers to whom the money was paid do not represent it, their fnnetions being prescribed by statute, and the money they received being ex- pended in the performance of official duty. City of Rochester v. Town of Rush, 80 N. Y. 302. Tt does not necessarily follow from the fact that railroad commissioners, appointed under the act authorizing certain towns to issue bonds and take stock in aid of the L. O. S. R. R. Co. (Laws 1868, chap. 811, as am’d by Laws 1869, chap. 241), issued bonds without the requisite consent of tax- payers having in fact beer obtained as prescribed by the act, so as to make them valid obligations of the town, that they were guilty of official misconduct; the act (§ 2) makes the verified certificate of the assessors of the fact that the requisite consents have been obtained, the evidence upon which the commis- Sloners are to act, and where it appears that they acted in good faith, in re- lance upon the certificate, it is a complete justification. Town of Ontario v. Hill et al., 99 N. Y. 324. Plaintiff issued its bonds, negotiable in form, to & large amount and in great numbers, ‘under the act authorizing it to subscribe to the capital stock of the C. L. railroad (Laws 1869, chap. 314) which provides (§ 2) that a certified copy of affidavits of the assessors of the town that the required consents of a majority of the taxpayers of the town have been given, and the consents shall be presumptive evidence of the facts therein contained. In actions brought to restrain the holders of said bonds from transferring them and to have them ‘delivered up and canceled, it appeared that while the affidavits and consents were in form sufficient, the consents of a majority of the taxpayers were not in fact obtained, and that the proceedings for bonding the town had been re- versed and annulled by judgment of this court (People ex rel. v. Allen, 52 N. Y. 548), ‘rendered after defendants became holders of the bonds. Held, that Dlaintiff having established the necessary preliminary point that the bond and the Tecord of proceedings for their issue created a prima facie liability, and having established the other requisite facts was entitled to the relief sought; that the parties here, not having been parties to the proceeding in which said judgment was rendered, it was not binding upon and did not estop defend- . 620 Supervisors’ Manuva. ants from setting up the affidavits of the assessors as proof of the requisite cousents, and so the record of reversal would not be a defense to any action on the bonds, and would not avoid the necessity on the part of the town of being at all times prepared with evidence to rebut the presumption afforded by the affidavit; and that plaintiff was entitled to relief from this burden and from vexatious litigation. Town of Springport v. Teutonia Savings Bank, 75 N. Y. 397. An action will lie by 9» town to restrain the holders of its bonds from trans- _ferring them and to compel their cancellation where, after the requisite assent of taxpayers had been obtained for the issue of such bonds under the act of 1869 (chap. 314), but before the commissioners had acted, a sufficient number of the consenting taxpayers withdrew their consent in a formal manner, so that those whose consent was not withdrawn did not constitute the requisite number; it was held that bonds thereafter issued were without authority in law; that the delivery of such withdrawals were effective without being filed by the commissioners, and whether the action of the taxpayers in giving their consent estopped them so that as to them they could not withdraw their con- sent, it did not estop the body of taxpayers represented by the town, and that the action could be maintained, and that a tender of the stock received for the bonds before commencement of the action was not necessary. Town of Springport v. Teutonia Savings Bank, 84 N. Y. 403; People v. Sawyer, 52 id. 296. Whether the action is brought for a cancellation of such bonds or is against the town upon such bonds, the affidavit of the assessor, that the requisite con- sent of taxpayers for the issue of such bonds was procured, is only prima facie evidence of the fact and does not estop the town from showing the fact to be otherwise and that the bonds are invalid even in the hands of third persons, Id.; Cagwin v. Town of Hancock, 84 N. Y. 582. An action will not lie against a town for, nor will a writ of mandamus issue against the board of town audito1s to compel them to audit a claim for expenses and disbursements expended by an overseer of highways in a suit brought against him for removing obstructions in the street, especially where he con- ducted the suit without notice to or direction from the town authorities. The oreiee of highways is not an agent of the town, and the town is not liable for is act. People v. Town Auditors of Esopus, 74 N. Y. 310. A town has no right to money improperly collected by tax from its tax- payers and cannot maintain an action in the name of its supervisor to recover it back. Gallor v. Herrick, 42 Barb. 79. A highway once established does not cease to be such until it has been dis- continued by the proper authorities. The occupation of a portion of a highway by an individual is obstruction and nuisance, for which no lapse of time will enable him to prescribe, and no acquiescence on the part of the highway officials of the town will deprive the public of the right to use the whole high- way, or in any degree lessen the duty of such officials to remove the obstruction, when that removal is necessary. Accordingly held, that continuous occupation for a period of twenty years of a portion of a highway did not give the occupant title, and would not sustain an action of trespass against the supervisor and highway commissioners of the town for entering upon and removing a building from the portion of the high- way so occupied. A dedication by the owner of a land as a highway, and acceptance by the public nee user, constitutes it a highway, although no record be made of it as such, Driggs v. Phillips et al., 103 N. Y. 77. Actions Against Towns. 621 Under the Town Bonding Act of 1869 (chap. 907, Laws 1869), the exist- ence of a railroad corporation haying ibe power to issue stock or bonds, and to construct the road to ve aided, lies at the foundation of the power to issue the municipal bonds. Accordingly held, that the bonds of a town issued for the stock of a pre- tended corporation fraudulently organized as above stated, were invalid save in the hands of “ bona fide’’ holders. The articles of association were filed in 1870; no movement was made to begin the construction of the road within five years thereafter, as required by the act of 1867 (chap 775, Laws 1867). Held, that, assuming the organization had a legal existence as a corporation, and that the bonds were lawfully issued and delivered to it, the default in beginning the construction caused its corporate powers to cease and terminate, and deprive the stock issued to the town of any value, and, therefore, that as the consideration for the bonds had failed, they were void except in the hands of “ bona fide’ holders. Also held, that an action was maintainable on behalf of the town, by its supervisor, to recover damages against one of the persons who made the false affidavit, and who, with full knowledge of the fraud, had investigated, and as attorney conducted, the proceedings for bonding the town, and having, in the character of an officer of the pretended corporation, obtained possession of the town bonds, after the five years had expired for beginning the construction of the road, had sold the bonds to ‘‘ bona fide ’’ holders, who purchased in reliance upon the representations of defendant, that bonds were good and valid securities, and thus had renderéd the town liable thereon. It seems, the fact that the persons signing the petition for bonding the town were well acquainted with the facts relating to the organization of the pre- tended corporation, would not affect defendant’s liability in such an action; as, by procuring the town to be bonded, the petitioners not only imposed a burden on their own property, but on that of other taxpayers who did not sign or approve of the scheme, and who were at liberty to contest the validity of the bonds, until by the defendant’s action the town lost the right to avail itself of this defense. Also held, that the act of 1875 (chap. 598, Laws 1875), passed after the forfeiture and before the negotiation of the honds by defendant, did not cure the forfeiture; that the act only applies to a default in failing to complete the road within two years. Farnham y. Benedict, 107 N. Y. 159. See, also, Bridges v. Supervisors, 92 {4. 570; Town of Lewis v. Marshall, 9 Abb. N. C. 104, note; affd., 56 N. Y. 663; Hand v. Supervisors, 31 Hun, 531. See Action for Trespass, § 760, post; see, also, Decisions, § 712, ante. § 759. Control of actions, etc.— See ante, §§ 516. 517, subds. 6 and 7; § 518, ante. The electors of each town may, at their biennial town meeting, direct the prosecution or defense of all actions and proceedings in which their town is: interested and the raising of such sum therefor as they may deem necessary. Town Law, § 22; 3 R. S. 3207. See, also, ‘‘ Powers of Special Town Meetings ” (Town Law, § 23), post. As to penalties — The supervisor shall prosecute, in the name of his town, for all penalties given by law to such town for its use and for which no other officer is specially directed to prosecute. Id., § 80, subd. 2; 3 R. S. 3218. See, also, Taxpayer’s Act of 1881, § 729, ante. § 760. Upon whom summons, etc., to be served in action against a town or county.— Under the old law process against a town was to be served upon the super- vigor; against the supervisors, upon the chairman or clerk of the board. These 622 Supervisors’ Manuva, provisions seem to be repealed. The general provisions for service of process seem to be now in torce, which are: : Personal service of the summons upon a defendant being a domestic corpora- tion must be made by delivering a copy thereof, within the State, as follows: 1. If the action is against the mayor, alderman (aldermen) and commonalty of the city of New York, to the mayor, comptroller or counsel to the cor- poration. 2. If the action is against any other city, to the mayor, treasurer, counsel, attorney or clerk; or if the city lacks either of those officers, to the officers performing corresponding functions, under another name. 3. In any other case, to the president or other head of the corporation, the secretary or clerk to the corporation, the cashier, the treasurer or a director or managing agent. Code Civ. Pro., § 431. So with a “special proceeding,” except where otherwise prescribed by law. Id., § 433. : A town or county seems to be a “ domestic corporation ” within these pro- visions. Id., § 3348, subd. 18; Id., § 431; General Corporation Law, § 3; 1 R. S. 649; Town Law, § 2; 3 R. S. 3199; County Law, § 2;1 R. S. 735. See ante, §§ 480, 516. § 760. Actions for trespass on town lands.— Whenever an action is brought by a town to recover a penalty for a trespass com- mitted upon its land, and it shall appear upon the trial that the damages from the trespass exceed ten dollars, the town shall re- cover the damages and costs in lieu of the penalty, and such recov- erv shall be a bar to any subsequent civil action for the same trespass. Town Law, § 183; 3 R. 8. 3237. See Decisions, § 758, ante. Action for despoiling trees, etc.— When town may sue.— If any person cuts down or carries off any wood, underwood, tree or timber, or girdles or otherwise despoils a tree on the land of another, without the owner’s leave; or on the common, or other land of a city, village or town, without having right or privilege in those lands, or license from the proper officer, an action may be maintained against him by the owner, or the city, village or town, as the case may be. Code of Civ. Pro., § 1667. TOWN MEETINGS. Such powers as may be exercised by the electors at town meeting are conferred by statute. Their “ jurisdiction ” is “inferior,” and limited to the rights thus given, and the statement made as to the jurisdiction of the public officers is applicable to such electors. They can do such things as the statute permits. They have no Town MEETINGS. 623 absolute powers of legislation; are not an auditing board, and can only act upon the specific matters given them by law. See introductory chapter. , § 761. Time and place of biennjal town meeting. The electors of a town shall, biennially, on the second Tuesday of February, assemble and hold meetings at such place in the towns as the electors thereof at their biennial town meeting shall, from time to time, appoint. If no place shall have been fixed for such meeting the same shall be held at the place of the last town meeting in the town or election district, when town meetings of a town are held in election districts. The board of supervisors of any county may, by resolution, fix a time when the biennial town meetings in such county shall be held, which shall be either on ~ some day between the first day of February and the first day of May, inclusive, or on the first Tuesday after the first Monday in November of an odd-numbered year; and such time, when so fixed, shall not be changed for the period of four years. But such board of supervisors shall not provide for the holding of town meetings on the first Tuesday after the first Monday in November, eighteen hundred and ninety-eight. The biennial town meetings in the towns in each county containing more than three hundred thou- sand and less than six hundred thousand inhabitants, according to the then last preceding state or federal enumeration, shall be held on the second Tuesday of March, eighteen hundred and ninety- nine, and biennially thereafter on the second Tuesday of March until otherwise directed by the board of supervisors of such county. ae Law, § 10, as amended by Laws 1900, chap. 374; Laws 1901, chap. § 76la. Town may change date of holding town meeting. . A town may change the date of its town meeting to the first Tues- day after the first Monday in November, known as general election day, by adopting a proposition therefor at a regular town meeting. Such a proposition may be submitted by the town board on its own motion, and shall be submitted by such board on the written appli- cation of twenty-five taxable voters of the town. The proposition must be submitted, voted on, and the result canvassed as prescribed by section thirty-two. If it be adopted a certificate to that effect shall be filed by the town clerk within ten days thereafter in the office of the county clerk and also with the clerk of the board of 624 Suprrrvisors’ Manvat. supervisors. If the proposition be adopted the first town meeting shall be held on general election day in the next calendar year, and the terms of all officers, except justices of the peace elected on the day of the adoption of the proposition, shall expire on the day of such first meeting. Thereafter town meetings in such town shall be held biennially on general election day in the manner prescribed by this chapter, except that after five years from the first meeting, the town meeting may in like manner change from such general election to any other day authorized by law. The term of office of all officers, except justices of the peace, in a town which under this section changes its town meeting to general election day, shall be two years from the date of their election. Town Law, § 43, added by Laws 1899, chap. 145. § 761b. Proceedings legalized. The acts, resolutions and proceedings of any board of super- visors of any county of this state, whether adopted at an annual or special meeting during the year nineteen hundred, in changing the time of holding town meetings in such county to the first Tuesday after the first Monday in November, are hereby legalized, ratified and confirmed, and in any such county town meetings shall be held in the year nineteen hundred and one on that day only, but: this act shall not apply to any county in which town meetings have been held during the year nineteen hundred and one, prior to the passage of this act. Laws 1901, chap. 32. § 762. Changing place of biennial town meeting. The electors of a town may, upon the application of fifteen electors therein, to be filed with the town clerk twenty days before a biennial town meeting is to held, determine at such meeting, by ballot, where future town meetings shall be held. Where town meetings in any town are held in separate election districts, the electors of each district may, at a biennial town meeting, deter- mine by resolution where its future town meetings shall be held. If any place so designated shall thereafter, and before the close of the next biennial town meeting, be destroyed, or for any reason become unfit for use, or cannot, for any reason be used for such purpose, the town board shall forthwith designate some other suit- Town MEETINGS. 625 able place for holding such town meeting in said town or election district, as the case may be. The provisions of this section shall not apply to towns in counties where the town meetings are held at the same time as general elections. Town Law, § 11, as amended by Laws 1897, chap. 481, and by Laws 1898, chap. 368. ‘ att § 763. Election of officers. There shall be elected at the biennial town meeting in each town by ballot, one supervisor, one town clerk, two justices of the peace, three assessors, one collector, one or two overseers of the poor, one or three commissioners of highways, and not more than five constables ; if there shall be any vacancies in the office of jus- tice of the peace of any town at the time of holding its biennial town meeting, persons shall then also be chosen to fill such vacan- cies, who shall hold their offices for the residue of the unexpired term for which they are respectively elected. At town meetings in towns held at the same time as general elections, the names of all candidates for town offices shall be voted for in the same man- ner and on the same ballot as candidates for other offices voted for thereat. At such town meetings no person shall be allowed to vote for candidates for town offices who is not registered and en- titled to vote at such general election. pes Law, § 12, as amended by Laws 1898, chap. 363; Laws 1901, chap. § 764, Term of office. Supervisors, town clerks, assessors, commissioners of ‘highways, collectors, overseers of the poor, inspectors of election and con- stables, when elected, shall hold their respective offices for two years. But whenever there is or shall be a change in the time of | holding town meetings in any town, persons elected to such offices at the next biennial town meeting after such change shall take ef- fect, shall enter upon the discharge of their duties at the expiration of the term of their precedessors, and serve untill the next bi- ennial town meeting thereafter or until their successors are elected and have qualified. Whenever the time of holding town meetings in any town is changed to the first Tues- day after the first Monday in November, except when changed as provided in section forty-three of this chapter, the town offi- 626 Supervisors’ Manvat. cers elected thereat shall take office on the first day of January succeeding their election. Except that the collector elected at such town meeting in nineteen hundred and three and biennially thereafter shall take office immediately upon his election and qualification as prescribed by law. All town officers hereafter elected at a biennial town meeting held at any time between the first day of February and the first day of May shall, in case a board of supervisors thereafter adopts a resolution changing the time of holding such biennial town meetings to the first Tuesday after the first Monday in November hold office until the first day of January succeeding the biennial town meeting first held pursuant to such a resolution. But the collector in each such town shall complete the duties of his office in respect to the col- lection of taxes, and the payment and return thereof, upon any warrant received by him during his term of office, notwithstand- ing the election of his successor. Tera Law, § 13, as amended by Laws 1899, chap. 145; Laws 1901, chap. § 765. Justices of the peace. There shall be four justices of the peace in each town, divided into two classes, two of whom shall be elected biennially. Such justices shall hold offices for a term of four years commencing on the first day of January succeeding their election. In each county in the state, having within its boundaries a city having a population of not less than three hundred thousand and not more than four hundred thousand, according to the last federal enumeration, the justices of the peace heretofore elected, shall hold their offices for the terms for which they were respectively elected, but except as hereinafter provided, no successors to them shall be elected. In each of said counties there shall be elected at the biennial town meeting in nineteen hundred and three, two justices of the peace whose terms of office shall begin on the first day of January succeeding their election, and who shall hold office for the term of four years. At the biennial town meeting in each of said counties held in nineteen hundred and five, there shall be elected two justices of the peace whose terms of office shall begin January first, succeeding their election, and who shall hold office for four years. At each biennial town meeting there- after, there shall be elected two justices of the peace for the full ‘ Town Mezertines. 627 terms of four years, commencing on the first day of January succeeding the town meeting. ‘ ae Law, § 14, as amended by Laws 1897, chap. 481; Laws 1901, chap. § 768. Commissioners of highways. The electors of such town may, at their biennial town meeting, determine by ballot whether there shall be elected in their town one or three commissioners of highways. Whenever any town shall have determined upon having three commissioners of high- ways and shall desire to have but one, the electors thereof may do so by a vote by ballot taken at a biennial town meeting, and when such proposition shall have been adopted no other commis- sioner shall be elected or appointed until the term or terms of those in office, at the time of adopting the proposition shall expire or become vacant and they may act until their terms shall sev- erally expire or become vacant as fully as if three continued in office. When there shall be but one commissioner of highways in any town, he shall possess all the powers and discharge all the duties of commissioners of highways as prescribed by law. In towns of less than two square miles in area, where five-sixths of the territory shall consist of an incorporated village or vil- lages, the office of highway commissioner is hereby abolished and the powers and duties heretofore performed by him shall devolve upon the town board of such town together with such further power and authority over highways, streets, and bridges as are now possessed by or that may be hereafter granted to boards of trustees of villages of the third class. The provisions of this act shall not affect or abridge the term of office of any highway commissioner elected prior to the passage of this act. aye Law, § 15, as amended by Laws 1897, chap. 481; Laws 1901, chap. § 769. Overseers of the poor. The electors of each town may, at their biennial town meeting, determine by resolution whether they will elect one or two over- seers of the poor and the number so determined upon shall be thereafter biennially elected for a term of two years. Whenever any town shall have determined upon having two overseers of the poor, the electors thereof may determine by a resolution at a biennial town meeting, to thereafter have but one, and if they 628 Supervisors’ Manvat., so determine thereafter no other overseer shall be elected or ap pointed, until the term of the overseer continuing in office at the time of adopting the resolution shall expire or become vacant, and the overseer in office may continue to act until his term shall expire or become vacant. The electors of any town may, at any biennial or regularly called special town meeting on the applica- ‘tion of at least twenty-five resident taxpayers whose names appear upon the then last preceding town assessment-roll, adopt by bal- lot a resolution that there shall be appointed in and for such town one overseer of the poor. If a majority of the ballots so cast shall be in favor of appointing an overseer of the poor, no overseer of the poor shall thereafter be elected in such town ex- cept as hereinafter provided, and the overseers of the poor of such town elected at the town meeting at which such resolution is adopted or who shall then be in office shall continue to hold office for the terms for which they were respectively chosen; and within thirty days before the expiration of the term of of- fice of such elected overseer whose term expires latest, the town board of such town shall meet and appoint one overseer of the poor for such town, who shall hold office for one year from the first day of Mav next after his appointment; and annually in the month of April in each year thereafter an overseer of the poor shall be appointed by the town board of such town for the term of one year from the first day of May next following such month of April. Each overseer of the poor so appointed shall execute and file with the town clerk an official undertaking in such form and for such sum as the town board may by resolution require and approve. An overseer of the poor, so appointed, shall not hold any other town office during the term for which he is so appointed, and if he shall accept an election or appointment to any other town office he shall immediately cease to be an over- seer of the poor. Ifa vacancy shall occur in the office of an over- seer of the poor, so appointed, such vacancy shall be filled by the town board, by appointment, for the balance of the unexpired term. The compensation of an overseer of the poor so appointed, shall be fixed by the town board of such town, but shall not ex- ceed, in any one year, the sum of one thousand dollars, and shall be a town charge. At any subsequent town meeting after the expiration of three years from the adoption of a resolution by any town to appoint an overseer of the poor, the electors of the Town Meerines. '628a town may determine by ballot to thereafter elect one or more overseers of the poor, and if they determine so to elect, then at the next biennial town meeting thereafter one or more overseers of the poor shall be elected in pursuance of the laws regulating the election of overseers of the poor, and the term or terms of the overseer or overseers first so elected shall commence upon the ex- piration of the term of office of the overseer of the poor last there- tofore appointed in pursuance of law, and shall expire as though each such term commenced at the time of election; and their successors shall thereafter be elected in pursuance of law. Town Law, § 16. § 770. Inspectors for towns. Town Law, § 17, as amended by Laws 1897, chap. 481, repealed by Laws 1901, chap. 586. The appointment of election officers in towns is now governed by the Election Law, § 13, as amended by Laws 1901, chap. 536. See post, p. 739. § 770a. Town house. Submission of proposition to purchase site and erect. Town Law, § 190, as amended by Laws 1900, chap. 295; Laws 1901, chap. 598. See post, p. 643t. § 770b. Local option to determine whether liquors shall be sold under the provisions of the Liquor Tax Law. | In order to ascertain the will of the qualified electors of each town, the following questions shall be submitted at each biennial town meeting hereafter held in any town in this state, provided the electors of the town to the number of ten per centum of the votes cast at the next preceding general election shall request such submission by written petition, signed and acknowledged by such electors before a notary public or other officer authorized to take acknowledgments or administer oaths, which petition shall be filed not less than twenty days before such town meeting with the town clerk of the town; Question 1. Selling liquor to be drunk on the premises where sold. Shall any corporation, association, copartnership or person be authorized to traffic in liquors under the provisions of sub- division one of section eleven of the liquor tax law, namely, by selling liquor to be drunk on the premises where sold, in (here insert the name of the town) ? 628b Supervisors’ Manvai.' Question 2. Selling liquor not to be drunk on the premises where sold Shall any corporation, association, copartnership or per- son be authorized to traffic in liquors under the provisions of subdivision two of section eleven of the liquor tax law, namely, by selling liquor not to be drunk on the premises where sold, in (here insert the name of the town) ? Question 3. Selling liquor as a pharmacist on a physician’s pre- scription.— Shall any corporation, association, copartnership or person be authorized to traffic in liquors under the provisions of subdivision three of section eleven of the liquor tax law, namely, by selling liquor as a pharmacist on a physician’s prescription, (here insert the name of the town) ? Question 4. Selling liquor by hotel keepers only.— Shall any corporation, association, copartnership or person be authorized to traffic in liquors under subdivision one of section eleven of the liquor tax law, but only in connection with the business of keep- ing a hotel, in (here insert the name of the town), if the major ity of the votes cast on the first question submitted are in the negative. The town clerk shall, within five days from the filing of such petition in his office, prepare and file in the office of the county clerk of the county a certified copy of such petition, provided the town meeting at which said questions are to be submitted is to be held at the time of the general election. The town clerk shall also, at least ten days before the holding of such town meet- ing or general election, cause to be printed and posted in at least four public places in such town, a notice of the fact that all of the local option questions provided for herein will be voted on at such town meeting or general election; and the said notice shall also be published, at least five days before the vote is to be taken, once, in one newspaper published in the county in which such town is situate, which shall be a newspaper published in the town, if there be one. Whenever such questions are to be submitted under the provisions of this act, it shall be the duty of each officer charged by law with the duty of preparing the official ballots for such town meeting or election, to have pre pared at the time fixed by law for preparing the official ballots Town Meretinas. 628¢ for such town meeting or election, the ballots required by the election law for voting upon any constitutional amendment, propo- sition or question in the form and of the number required by the election law, upon the face of which shall be printed in full the said questions, as heretofore stated. Any elector qualified to vote for town, county or state officers at such town meeting or general election shall be entitled to vote upon such local option questions. As soon as the town meeting or-election shall be held, a return of the votes cast and counted shall be made as provided by law, and if the majority of the votes shall be in the negative or if the number of votes cast for and against shall be equal on either of such questions, no corporation, association, copartner- ship or person shall thereafter so traffic in liquors or apply for or receive a liquor tax certificate under the subdivision or sub- divisions of section eleven, referred to in the question or questions upon which the number of votes cast for and against shall be equal or upon which the majority of the votes shall have been cast in the negative, except as provided by clause “j” of section thirty-one of this act. But if the majority of the a cast on the fourth question submitted are in the affirmative, and a major- ity of the votes cast on the first question submitted are not in the affirmative a liquor tax certificate may be granted under sub- division one of section eleven to the keepers of hotels, who may traffic in liquor to be drunk in the hotel and off the premises, though the majority of the votes cast on the second question submitted are not in the affirmative. If the majority of the votes cast on the second question submitted shall be in the affir- mative, the holder of a liquor tax certificate under subdivision two of section eleven, who is a pharmacist, shall not sell as a pharmacist unless the majority of the votes cast on the third ques- tion submitted are in the affirmative. The status existing at the time such vote is taken upon questions submitted shall not be changed until the first day of May following next thereafter, prior to which time such vote shall neither authorize the issuance _of liquor tax certificates in accordance therewith or preclude the issuance of such certificates in accordance with the result of the preceding vote on such questions submitted, nor shorten the term for which any liquor tax certificate may have been lawfully issued, nor affect the rights of any person thereunder. If for 628d Supervisors’ Manual. any reason except the failure to file any petition therefor, the four propositions provided to be submitted herein to the elect- ors of a town shall not have been properly submitted at such biennial town meeting, such propositions shall be submitted at a special town meeting duly called. But a special town meeting shall only be called upon filing with the town clerk the petition aforesaid and an order of the supreme or county court, or a justice or judge thereof, respectively, which may be granted upon eight days notice to the state commissioner of excise, su‘ficient reason being shown therefor. The town clerk shall within five days after the filing of such petition and order, call a special town meeting to be held at a time not less than twenty days nor more than thirty days after the filing of such petition and order, and he shall also cause to be printed, posted and published a notice of such special town meeting, containing a clear and con- cise statement of the purpose thereof, and shall prepare bal- lots therefor in all respects as is provided by this act in the case of a biennial town meeting, and the result of the vote thereat shall be canvassed, certified and returned in like manner and shall take effect at the beginning of the next excise year, that is, on the first day of May following such vote, as is provided when a vote is taken at a biennial town meeting. A certified copy of the statement of the result of the vote, upon each of such questions submitted, shall, immediately after the submis- sion thereof, be filed by the town clerk or other officer with whom returns of town meetings are required to be filed by the election law with the state commissioner of excise and also with the county treasurer of the county, or with the special deputy commissioner for counties containing a city of the first class, which also contains a town, and no liquor tax certificate shall thereafter be issued by such officers to any corporation, associa- tion, copartnership or person to traffic in liquor in said town under such subdivision of section eleven of this act upon which Town Mererines. 628e a majority of the votes may have been cast in the negative, ex- cept as otherwise provided in this act. Liquor Tax Law, § 16, as amended by Laws 1897, chap. 312; Laws 1899, chap. 398; Laws 1900, chap. 367; Laws 1901, chap. 640. i ; § 770c. Form of ballot for questions submitted. Whenever the adoption of a constitutional amendment or any other proposition or question is to be submitted to the vote of the electors of the state, or of any district thereof, a separate ballot shall be provided by the same officers who are charged by law with the duty of providing the official ballots for candidates for public office. Such ballots shall comply with the require- ments of official ballots for candidates for public office, in so far as such requirements are applicable thereto. Under the perfo- rated line shall be clearly printed, in brevier lower case type the question of the adoption of the constitutional amendment or other proposition or question upon which the electors within the district for which such ballot is provided may lawfully vote. If there be more than one constitutional amendment or proposi- tion or question to be submitted to the voters of that district, the different amendments or propositions or questions shall be sepa- rately numbered and printed, and separated by a broad solid line one-eighth of an inch wide. Opposite and before each such amendment, question or proposition, so submitted, shall be printed two squares inclosed in ruled lines, one above the other. Preced- ing the upper one of such squares shall be printed the word “Yes,” and preceding the lower one of such squares shall be printed the word “No.” At the top of each such ballots, imme- diately above the perforated line shall be printed in brevier capi- tal type the following words only: “ Notice to electors: For an affir- mative vote upon any question submitted upon this ballot, make a cross X mark in the square after the word ‘ Yes.’ For a nega- tive vote, make a similar mark in the square following the word “No’”, All such ballots for the: same polling place shall be 628f - _ Supgrvisors’ Manvat of the same color and size, and similarly printed, so that, after the removal of the stub, which shall be numbered as in case of ballots for candidates for public office, it shall be impossible to identify or distinguish any one of such ballots from the others. ‘On the back of each such ballot, below the stub, shall be printed in addition to the endorsement as prescribed for general ballots, the words “ Questions submitted,” so as to distinguish the said ballots from the official ballots for candidates for office. Ballots for the submission of town propositions and questions to be sub- mitted at town meetings held on election day shall be printed in the manner provided by this section, but shall be endorsed “Town propositions submitted.” ‘All ballots for the submission of town propositions for raising or appropriating money for town pur- poses, or for incurring a town liability, to be voted at any town meeting in any town, shall be separate from all other ballots for the submission of other propositions or questions to the electors of such town to be voted at the same town meeting or election. Such ballots shall be in the form prescribed in this scction and shall be endorsed “ propositions for town appropriations.” a Law, § 82, as amended by Laws 1900, chap. 381; Laws 1901, chap. § 771. Ballots for full term and vacancies. When the electors of any town are entitled to vote for a jus- tice of the peace to fill a vacancy caused otherwise than by ex- piration of term, each elector may designate upon his ballot the person intended for a full term and for a vacancy, and if there are two vacancies, they may be designated as the longer and the shorter vacancy; and if three vacancies, the longer, shorter and shortest vacancy, and each person having the greatest number of votes with reference to each designation shall be deemed duly elected for the term or vacancy designated. If ballots are voted without designation, the first name on the ballot shall be deemed as intended for the full term of the office voted for, the second name for the longer vacancy, the third name for the shorter va- caney, and the fourth name for the shortest vacancy. The pro- visions of this section shall apply to new towns erected; and offi- cers to be elected in such towns, except for a full term, shall be deemed elected to fill vacancies. Town Law, § 18, as amended by Laws 1897, chap. 481, Town MEeEtrinas. 629 § 772. Justices in new towns.— If there be one or more jus- tices of the peace residing in a new town, when erected, they shall be deemed justices of the peace thereof, and shall hold their offices according to their respective classes; and only so many shall be elected as shall be necessary to complete the number of four for the town. Id., § 19; 3 R. S. 3206. § 773. When more than four justices may hold office.— If by the erection of a new town, or the annexation of a part of one town to another, there shall at any time be more than four justices of the peace residing in any town, they shall hold and exer- cise their offices in the town in which they reside, according to their classes respectively; but on the expiration of the term of office of two or more justices, being in the same class, only one person shall be elected to fill the vacancy in that class. Whenever by the erection of a new town, or the annexation of a part of one town to another, any town shall be deprived of one or more justices of the peace, by their residence being within the part set off, the in- habitants of such town shall, at its next annual town meeting, supply the vacancy so produced in the classes to which such justices belong. Id., § 20; Id. § 774. Fence viewers.— The assessors and commissioners of highways elected in every town shall, by virtue of their offices, be fence viewers of their town. Id., § 21; Id. § 775. Powers of biennial town meetings.— The electors of ach town may, at their biennial town meeting: 1. Determine what number of constables, not exceeding five, and pound-masters shall be chosen in their town for the then en- suing two years. 2. Elect such town officers as may be required to be chosen; 3. Direct the prosecution or defense of all actions and proceed- ings in which their town is interested, and the raising of such sum therefor as they may deem necessary; 4. Take measures and give directions for the exercise of their corporate powers; 630 Scrervisors’ ALANUAL. 5. Make provisions and allow rewards for the destruction of noxious weeds and animals, as they may deem necessary, and raise money therefor; 6. Establish and maintain pounds at such places within their town as may be convenient; 7. Direct public nuisances in their town, affecting the security of life and health, to be changed, abated or removed, and raise a sum of money sufficient to pay the expense thereof; 8. Make from time to time such prudential rules and regula- tions, as they may think proper, for the better improving of all lands owned by their town, in its corporate capacity, whether com- mons or otherwise; for maintaining and amending partition or other fences around or within the same, and directing the time and manner of using such land; 9. Make like rules and regulations for ascertaining the suffi- ciency of all fences in such town and for impounding animals; im- pose such penalties on persons offending against any rule or regu- lation established by their town, excepting such as relate to the keeping and maintaining of fences, as they may think proper, not exceeding ten dollars for each offense, and apply the same, when recovered, in such manner as they may think most conducive to the interests of their town; 10. In towns bound to support their own poor, direct such sums to be raised, as they may deem necessary for such purpose, and to defray any charges that may exist agamst the overseers of the poor in their town; . 11. Determine any other question lawfully submitted to them; 12. Direct the sale and: conveyance by the supervisor in the name of the town of property owned by it. Every order or direction, and all rules and regulations made by any town meeting shall remain in force until the same shall be altered or repealed at some subsequent town meeting. g a § 22, as amended by chap. 481, Laws o. 1897; 3 R. S. 8207. See post, - Subd. 14, added by chap. 377, Laws of 1900. § 776. Special town meetings.— Special town meetings shall also be held whenever twenty-five taxpayers upon the last town assessment-roll shall, by written application addressed to the clerk, require a special town meeting to be called, for the pur- pose of raising money for the support of the poor; or to vote upon the question of raising and appropriating money for the construction and maintenance of any bridges which the town may be authorized by law to erect or maintain; or for the purpose of determining in regard to the prosecu- tion or defense of actions, or the raising of money therefor; Town MEErtINGs. 631 or to vote upon any proposition which might have been determined by the electors of the town at the last annual town meeting, but was not acted upon thereat; or to vote upon or determine any ques- tion, proposition or resolution which may lawfully be voted upon or determined at a special town meeting. Special town meetings may also be held upon the like application of the supervisor, com- missioners of highways, or overseers of the poor to determine ques- tions pertaining to their respective duties as such officers, and which the electors of a town have a right to determine. An ap- plication and notice heretofore made and given for a special town meeting to be hereafter held for a purpose not heretofore author- ized by law, but now authorized by law, shall be as valid and of the same force and effect as if such purpose had been authorized by law at the time of such application and notice. Id., § 23, as am’d by chap. 280, Laws 1894, and chap. 481, Laws 1897; 3 R. S. 3207. See post, § 790. As to special town meetings to fill vacancies in office, see § 15, ante. § 777. Notices of town meetings.— No previous notice need be given of the biennial town meetings; but the town clerk shall, at least ten days before the holding of any special town meeting, cause notice thereof under his hand, to be posted conspicuously in at least four of the most public places in the town; which notices shall specify the time, place and purposes of the meeting. Id., § 24, as am’d by chap. 481, Laws 1897; 3 R. 8. 3208. Presiding officers of town meetings.— The justices of the peace of each town shall attend every town meeting held therein, except where such town meetings are held at the time of the gen- eral elections and such of them as shall be present shall preside at. such meeting, and see that the same is orderly and regularly con- ducted, and shall have the like authority to preserve order, to enforce: obedience and to commit for disorderly conduct, as is possessed by the board of inspectors at a general election. If there be no jus- tice of the peace at such meeting, then such person as shall be chosen for that purpose by the electors present shall preside and possess the like powers as justices; such person appointed shall take the constitutional oath of office, before entering upon his duties as. such presiding officer. Id., § 25; Id., as amended by chap. 863, Laws 1898. The powers of board of inspectors at general election are as follows : ‘All meetings of the board of inspectors shall be public. Snch board and each individual member thereof shall have 632 Supervisors’ Manvat. full authority to preserve peace and good order at such meet-' ings, and around the polls of elections, to keep the access thereto unobstructed, and to enforce obedience to their lawful commands. The said board may appoint one or more electors to communicate their orders and directions, and to assist in the performance of their duties in this section enjoined. If any person shall refuse to obey the lawful commands of the inspectors, or by disorderly conduct in their presence or hearing shall interrupt or disturb their pro- ceedings, they shall make an order directing the sheriff or any constable of the county, or any peace or police officer to take the person so offending into custody, and retain him until the registra- tiou of electors, or the canvass of the votes shall be completed, but such order shall not prohibit the person taken into custody from voting. Such order shall be executed by any sheriff, con- stable, peace or police officer, to whom the same shall be deliv- ered. But if none shall be present, then by any other person de- puted by such board in writing. The said board, or any member thereof, may order the arrest of any person other than an election officer violating or attempting to violate, any of the provisions of this election law. Election Law, § 15; 1 R. S. 989. Willful disobedience to their orders or any member thereof is a misdemeanor. Penal Code, § 41h, subd. 17. Inspectors have a right to keep order during a canvass, but under a pretense of so doing they have no right to turn out a peaceable and quiet citizen whose presence does not interfere with the discharge of their duties. Horton vy. Whistler, 4 St. Rep. 810. (Blank precepts should be provided beforehand and be in posses- sion of the board, ready to be filled up for use.) Form*of precept in case of refusal to obey the lawful commands of the inspectors.— “The People of the State of New York to the sheriff of the county of , or to any con- stable of said county: “Whereas, at the present biennial (or special) town election, held in and for election district number , in the town of (or in the ward of the city of ), in said county, James Jackson did willfully and intentionally obstruct the passageway to the polls of the said election, thereby hindering and preventing Town Meertincs. 633, free access to the said poll, in open and known violation of the command of us, the undersigned inspectors of this election, pre- viously and publicly given in his hearing. You are, therefore, hereby ordered forthwith to arrest the said James Jackson, and him safely keep and detain in custody until the final canvass of the votes given in this election district shall be completed. ““ Given under our hands and seals, this day of , 18 .” (Z'o be signed by ali or a majority of the inspectors.) Form of deputation to be written on back of precept, in case no sheriff or constable is present— “No sheriff or con- stable being present we hereby depute A. B. to execute the within process.” (To be signed by all or a majority of board.) Form of precept —In case of disorderly conduct in pres- ence or hearing of inspectors.— “ The People of the State of New York to the sheriff of the (city and) county of . or to any constable of said county: “ Whereas, at the present biennial (or special) town election, held in and for election district number in the town of (or in the ward of the city of ), in said (city and) county, ‘James Jackson, in the presence (or in the hearing) of us, the under- signed inspectors of the said election, did by disorderly conduct, to-wit, by (here describe the misconduct particularly, as by loud and boisterous noises, or by violent stamping, or by assaulting A. B., ete., or hy commencing a riot and affray with divers persons, or as the case may be) interrupt and disturb the proceedings of us, the said inspectors, in conducting the election. You are, there- fore, hereby ordered forthwith to arrest the said James Jackson, and him safely detain in custody until the final canvass of the votes given in this election district shall be completed. “ Given under our hands and seals, this -* day of 5 2B? (The above should be signed by at least a majority of the in- Spectors.) § 778, Clerk of meeting.— The town clerk last before elected or appointed, or, if he be absent, such person as shall be chosen by the electors present, shall be the clerk of such town meeting, except when held at the time of a general election, and shall keep faithful minutes of its proceedings, in which he shall enter at length every order or direction, and all rules and regulations made by such meet- ing; such person chosen by theelectors present shall take the consti- tutional oath of office before entering upon his duties as such clerk. Id., § 26; Id., as amended by chap. 363, Laws 1898. 634 Scrervisors’ Manvat. § 779. Duration of town meeting.— Town meetings shall be kept open for the purposes of voting in the day-time only, between the rising and setting of the sun, and, if necessary, may be con- tinued by a vote of the meeting during the next day, and no longer, and be adjourned to another place not more than one-fourth of a mile from the place where it was appointed. Id., § 27; Id. § 780, Challenges.— If any person offering to vote at any town meeting or upon any question arising at such town meeting shall be challenged as unqualified, the presiding officers shall proceed thereupon in the manner prescribed in the general election law when challenges are made, which law, with its penalties, is made applicable thereto, and no person whose vote shall have been received upon such challenge shall be again challenged upon any other question arising at the same town meeting. Id., § 28; 3 R. S. 3209. Form of challenges.— If any person offering to vote at any election shall be challenged in relation to his right to vote thereat, one of the inspectors shall tender to him the following preliminary oath: “ You do swear (or affirm) that you will fully and truly answer all such questions as shall be put to you, touching your place of residence and qualifications as an elector.” Election Law, § 108, subd. 1, as amended by Laws 1901, chap. 544. Questions to persons challenged.— The inspectors, or one of them, shall then question the person challenged in relation to his name; his place of residence before he came into that election district; his then place of residence; his citizenship; whether he be a native or naturalized citizen, and, if the latter, when, where, and in what court, or before what officer he was naturalized; whether he came into the election district for the purpose of voting at that election; how long he contemplates residing in the election district; and all other matters which may tend to test his qualifications as a resident of the election district, citizenship and right to vote at such election at such polling-place. If any person shall refuse to take such preliminary oath when so tendered, or to answer fully any question which may be put to him, his vote shall be rejected After receiving the answers of the person so challenged, the board of inspectors shall point out to him the qualifications, if any, in respect to which he shall appear to them deficient. Ia. Town MEErTiInas. 635 Oath to be taken if challenge is not withdrawn. If the person so offering to vote shall persist in his claim to vote, and the challenge be not withdrawn, one of the inspectors shall then administer to him the following oath: “You do swear (or affirm) that you are twenty-one years of age, that you have been a citizen of the United States for ninety days, and an in- habitant of this State for one year next preceding this election, and for the last four months a resident of this county, and for the last thirty days a resident of this election district; and that you have not voted at this election.” If the person so offering shall be challenged for causes stated in section two of article two of the Constitution of this State, the following additional oath shall be administered by one of the inspectors: ‘“ You do swear (or affirm) that you have not received or offered, do not expect to receive, have not paid, offered or promised to pay, contributed, offered or promised to contribute to another, to be paid or used, any money or other valuable thing as a compensation or reward for the giving or withholding of a vote at this election, and have not made any promise to influence the giving or withholding cf any such vote; and that you have not made or become directly or indirectly interested in any bet or wager depending upon the result of this election.” If the person so offering to vote shall be challenged on the ground of having been convicted of bribery or any infamous crime, the following additional oath shall be administered to him by one of the inspectors: “You do swear (or affirm) that you have not been convicted of bribery or any in- famous crime, or if so convicted, that you have been pardoned and restored to all the rights of a citizen.” If any person shall refuse to take either oath so tendered, his vote shall be rejected, but if he shall take the oath or oaths tendered him, his vote shall be accepted. Election Law, § 108, subd. 2. 636 Supervisors’ Manuva. § 780d. When women are qualified to vote. A woman who possesses the qualifications to vote for town offi- cers, except the qualification of sex, and who is the owner of property in the town assessed upon the last preceding assessment- roll thereof, is entitled to vote upon a proposition to raise money by tax or assessment. Town Law, § 44, added by Laws 1901, chap. 509, § 781. Minutes of proceedings. The poll-list and minutes of the proceedings of every town meeting, subscribed by the clerk of such meeting, and by the offi- cers presiding, shall be filed in the office of the town clerk within two days after such meeting and there preserved, Town Law, § 29. § 782. Transaction of business not requiring a ballot. The business of the towns which requires a vote of the people otherwise than by ballot shall be commenced at twelve o’clock noon of the day of the annual town meeting and completed with- out adjournment. No question involving the expenditure of money shall be introduced after two o’clock in the afternoon of the same day. All questions upon motion made at town meetings shall be determined by the majority of the electors voting, and the officers presiding at such meeting shall ascertain and declare the result of the votes upon each question. Town Law, § 30. § 783. Votes to expend over five hundred dollars. All votes in town meetings upon any proposition to raise or appropriate money or incur any town liability exceeding five hundred dollars shall be by ballot; if five hundred dollars or less may be viva voce, unless ballot is required by the law authorizing Town Meerines. 637 the expenditure. An elector of a town shall not be entitled to vote by ballot upon any proposition for the raising or appropria- tion of money, or the incurring of any town liability, unless he or his wife is the owner of property in the town, assessed upon the last preceding assessment roll thereof. Town Law, § 31, as amended by Laws 1901, chap. 598. § 784. Notice of propositions to be determined by ballot. No proposition or other matter than the election of officers shall be voted upon by ballot at any town meeting, unless the town offi- cers or other persons entitled to demand a vote of the electors of the town thereon, shall, at least twenty days before the town meet- ing, file with the town clerk a written application, plainly stating » the question they desire to have voted upon, and requesting a vote thereon at such town meeting. When town officers, as such, make the application for a vote to raise money for purposes pertaining to their duties, they shall file with their application a statement of their account to date, with the facts and circumstances which, in their opinion, make the appropriation applied for necessary, and their estimation of the sum necessary for the purpose stated, which statement may be examined by any elector of the town, and shall be publicly read by the town clerk at the meeting when and where the vote is taken, at the request of any elector. The town clerk shall, at the expense of his town, give at least ten days’ notice, posted conspicuously in at least four of the most public places in town, of any such proposed question, and that a vote will be taken by ballot at the town meeting mentioned. He shall also, at the expense of his town, provide a ballot-box, properly labeled, briefly indicating the question to be voted upon, into which all ballots voted upon the question indicated shall be deposited. He shall also prepare and have at the town meeting a sufficient number of written or printed ballots, both for and against the question to be 638 Supervisors’ Manuva. voted upon, for the use of the electors. The vote shall be can- vassed, the result determined and entered upon the minutes of the meeting, the same as votes given for town officers. Id., § 32; Id. See post, § 790. The following seems to be in force also: The town clerk, at the expense of the town, shall give five days’ notice, posted in five conspicuous places in town, of any proposed appropriations or tax for raising or borrowing of money, and shall provide a ballot-box or boxes labeled ‘* appropriations,” and fur- nish, for the use of electors, ballots on which shall be written or printed, a heading “ appropriation,” and on the inside of the ballot shall be written or printed the amounts and purposes of each spe- cific appropriation separately, and opposite each specific appropria- tion shall be written or printed the words “ no” and “ yes” so that any elector can erase either the affirmative or negative words as he may choose, and the number of affirmative or negative words ap- pearing opposite any specific appropriation shall determine the result of the ballot. Chap. 122, Laws 1483, as am’d by chap. 341, Laws 1890; 3 R. 8. 3210. See Statutory Construction Law, § 33; 3 R. S. 2971. As to form of ballots, see § 82, Election Law; see post, § 790. § 785. Proclamation of opening and closing polls.— Before the electors shall proceed to elect any town officer, proclamation shall be made of the opening of the polls, and proclamation shall in like manner be made of each adjournment and of the opening and closing of the polls until the election be ended. Town Law, § 33; 3 R. 8. 3210. § 786. Erection or discontinuance of pounds.— Whenever the electors of any town shall determine at an annual town meet ing, to erect. one or more pounds therein, and whenever a pound shall now be erected in any town, the same shall be kept under the care and direction of a pound-master, to be elected or appointed for that purpose. The electors of any town may, at annual town meeting, discontinue any pounds therein. Id., § 34; Id. § 787. Election of pound-masters.— Pound-masters may be elected either (1) by ballot; (2) by ayes and noes, or (3) by the ris- ing or dividing of the electors, as the electors may determine. Id., § 35; Id. Town MeEETINGs. 659 § 788. Balloting — Electors in incorporated village when not to vote on highway questions.— When the electors vote by bal- lot, except in towns where the biennial town meetings are held at the time of general elections, all the officers voted for shall be named in one ballot, which shall contain written or printed, or partly written or partly printed, the names of the persons voted for, and the offices to which such persons are intending to be elected, and shall be delivered to the presiding officers so folded as to conceal the con- tents, and shall be deposited by such ofticers in a box to be con- structed, kept and disposed of, as near as may be, in the manner prescribed in the general election law. When any town shall have within its limits an incorporated village, constituting a sepa- rate road district, exempt from the supervision and control of the commissioners of highways of the town, and from payment ot any tax for the salary or fees of said commissioners, and from payment of any tax for the opening, erection, maintenance and repair of any highway or bridge of said town, without the limits of said village, no residents of such village shall vote at any bien- nial or special election in such town for any commissioner oi highways for said town, nor for or against any appropriation for the opening, laying out, maintenance, erection or repair of any highway or bridge in said town, without the limits of said ‘village. At the biennial elections in such towns, the names of candidates for the office of highway commissioner shall be printed on a different ballot from the one containing the names of candi- dates for other town offices. Such ballots shall be indorsed “commissioner of highways,” and shall be deposited, when voted, in a separate ballot box, which also shall be marked “ commis- sioner of highways.” Such ballots and ballot box shall be fur- nished by the officers now charged hy law with that duty at town elections. A poll-list shall be kept by the clerk of the meeting on which shall be entered the name of each person voting by ballot. Id., § 36, as amended by chap. 481, Laws 1897, and chap. 363, Laws 1898: 3 R. 8. 8210. See post, § 790. § 789. Canvass of votes.— At the close of the polls at any town meeting, the canvassers shall proceed to canvass the votes pub- licly at the place where the meeting was held. Before the ballots are opened they shall be counted and compared with the poll-list, and the like proceedings shall be had as to ballots folded together, and difference in number as are prescribed in the general election law. 640 Surrrvisors’ Manuva. The void and protested ballots, and the voted ballots other than void and protested, shall be preserved and disposed of by the inspectors in the manner provided by section one hundred and eleven of the election law. The result of the canvass shall be read by the clerk to the persons there assembled, which shall be notice of the election to all voters upon the poll-lists. The clerk shall also enter the result at length in the minutes of the proceed- ings of the meeting kept by him, and shall, within ten days there- after, transmit to any person elected to a town office, whose name is not on the poll-list as a voter, a notice of his election. Id., § 37, as amended by chap. 168, Laws of 1899. § 790. Town meetings in election districts.— The electors of a town may determine by ballot at an annual or special town meeting on the written application of twenty-five electors, that town meet- ings shall thereafter be held in the several election districts of their town, to be therein conducted by the inspectors of election thereof, instead of the justices of the peace of the town; or may authorize the town board to divide such town into two or more joint election Gistricts, as provided in this section. The town board of any town which has been so authorized may divide such town into two or more joint election districts, for the purpose of holding town meetings therein, but such districts shall be constituted by combining the election districts in such town. If the town board of any town shall divide such town into joint election districts in pursuance of this section, such board shall select from the inspectors of election for such town three inspectors residing therein, not more than two of whom shall belong to the same political party, for each of such elec- tion districts as so constituted. Such inspectors shall act at the firet town meeting held in such districts thereafter. At the first town meeting held in such districts and annually thereafter, there shall be elected in each of such districts in the same manner, and with the same qualitications as inspectors are elected for a general election, three inspectors of election for such district. If a town shall hold its town meeting in more than one district, the inspectors of each of such districts shall appoint one poll clerk, and in the conduct of such meetings they shall have the same powers and duties as the justices of the peace and town clerk have at the annual town meetings presided over by them. No town officer shall be required to make or render any report, statement or abstract at a town meeting when held in separate or joint election districts. At the close of the polls, the inspectors shall forthwith publicly canvass the bal- lot cast, and, without postponement or adjournment, make a full and Town Mzertrinas. 641 true statement of the whole number so cast for each and every can- didate for an office balloted for, and of the whole number of votes for and against every question or proposition voted upon at such town meeting. The void and protested ballots, and the voted bal- lots other than void and protested, shall be preserved and disposed of by the inspectors in the manner provided by section one hundred and eleven of the election law. Such statement shall be made in the same form as statements by such inspectors of the votes cast at general elections, and shall be signed by the inspectors and delivered by one of their number, selected by them, for that purpose, to the justices of the peace and town clerk of the town, who shall convene and receive the same at the office of the town clerk, on the day next following the town meeting, at ten o’clock in the forenoon. Such justices and clerk shall then and there recanvass such votes from the statements of the inspectors of the several separate or joint election districts so delivered to them, and thereupon appoint in writing additional inspectors of election, and read and enter the results in the same manner as required of them at the close of the canvass of a town meeting presided over by them. When the electors of a town have determined to hold their town meetings in separate or joint districts, they may again, upon the written applica- tion of twenty-five electors, at an annual town meeting, determine by ballot to return to the former system of holding but one poll at their town meetings, and thereupon their town meetings shall be held at but one polling place in said town, but such changes shall not be made oftener than once in five years. Id., § 88, as amended by chap. 168, Laws of 1899. Some of the provisions of this section are in conflict with the provisions of the Election Law, notably that of destroying the ballots voted. See § 111, Election Law. It would seem that the latter would govern. A eareful reading of the Election Law will show that it is meant to apply to annual town and village elections as well as to general elections. It would be safe for the annual town and village elections to follow the Election Law in all its provisions from the nomination of candidates to the ie ae of the returns. wherever the provisions of the Town Law conflict erewith. See Opinion Attorney-General, 1896, p. 110. A special town meeting can be called to determine whether liquor may be sold in the town. ‘ Liquor Tax Law, § 16, as am’d by chap. 312, Laws 1897. At a special town meeting called to vote on the question of raising and appropriating moneys for constructing and maintnining roads or bridges the clectors are limited to the amounts therefor which could be authorized at a town meeting. Birge v. B. I. R. Co., 183 N. ¥. 477. A petition for a cali for a special town meeting recited that it was pursuant to the act of 1875, chapter 482; the call itself stated that it was made * by virtue of the statutes of the State of New York in such case made and pro- 642 Supervisors’ Manvat. vided.” Held, that the town meeting 30 called hid power to act under the act ot 1875, and, therefore, could authorize the borrowing of money for the erection of a bridge; that the provision of said act limiting that authority to a special town meeting “ called for the purpose,"’ simply required a meeting called for the purpose of considering and deciding the question of erecting or repairing the bridge and so, if it was not necessary for the call, to state that it was for the purpose of borrowing the money. Id. A special town meeting was called pursuant to the Revised Statutes, to vote on the question of raising money for building a bridge, at which a large majority voted in favor of the proposition. At the close of the meeting a resolu. tion was passed viva voce to apply to the board of supervisors for permission tq borrow the money and for the appointment of commissioners to build the bridge, and the board of supervisors in accordance therewith passed an act appointing five commissioners. Held, that the special town meeting had no authority to make the application and as no other valid application was made, the board of supervisors had no power to pass the act and the contract made by the commissioners of highwavs with plaintiff to build the bridge was, therefore, valid. B. I. B. Co. v. Wagner, 32 St. Rep. 407; 57 Hun, 346. A board of supervisors may act on a question of authorizing a town to borrow money to erect a bridge, either when the town by a vote of a majority of the voters at a general or special town meeting directs it, or when the supervisor of the town, with the consent of the other town officers mentioned in the act of 1875, applies for that purpose. Barker vy. Town of A., 41 St. Rep. 821; 62 Hun, 208. The statute does not require the consent of all the justices. An injunction restraining action by the. town oflicers under a void resolution of the board of supervisors does not prevent a proper application by the supervisor to the board. Id. At a town meeting certain moneys were voted for the purpose of working an unpaved highway. The moneys were expended in the general repair of the town highways and nothing was done as to said highway, which is now em- braced within the limits of a village which is given exclusive control of its streets. Defendant’s accounts as highway commissioner have been audited and allowed, Held, that the moneys were subject to the general direction of the commissioner of highways, notwithstanding the vote of the town meeting and that a taxpayer of the town could not compel the commissioner tu expend such money upon the road in such village. People ex rel. Penfield v, George, 38 St. Rep. 345. See, also, chapter on “Roads and Bridges; ”’ also §§ 758, 750, 754. As to Election of Town Auditors, see § 505, ante. As to Town Buildings, Lock-ups, Burial Grounds, Monuments, Borrow\ng Money, Railroad Aid Bonds, Municipal Debts, Roads and Bridges, Repair- ing Highways by Money System, Poor, Board of Health, Public Libraries, Moneys for Decoration Day, see those titles. A town meeting cannot discontinue a highway, Hughes v. Bingham, 135 N. Y. 347. See Driggs v. Phillips, 103 id. 77. er vote to pay damages for road or bridge out of repair. 8 Barb. ‘645. § 791. Transaction of business in separate election districts not requiring a ballot.— Any proposition to be submitted to and Town MEETINGS. 643 voted upon by the electors of a town at any town meeting, which is not required to be voted upon by ballot, may be submitted to the electors of the town voting in separate or joint election districts of the town meeting, but the vote upon any such proposition shall be taken by a division of the electors present and voting thereon; and the inspectors shall count the number of electors so voting in favor of such proposition, and the number so voting against the same, and shall enter in the statement of the result of the town meeting held in such district a statement of the proposition so voted upon, and the number of votes so cast in favor of and against the same, and certify with the statement that they are required to certify and return to the justices of the peace and town clerk of the town. No such proposition shall be so voted upon unless notice that such vote will be taken has been published by the town clerk at least one week before the town meeting, in a newspaper published in the town, if any such is published therein, and such notice shall also be posted for the same length of time at the place where the poll of the town meeting is to be held, in each separate or joint election district, and shall be publicly read by the inspectors to the voters present before any such vote is taken. Any elector of the town may, by a written application filed with the town clerk at least ten days before the ‘town meeting is to be held, require such notice to be given by the town clerk. Every such proposition shall be submitted to a vote, commencing at the hour of twelve, noon, and continuing until all such propositions have been voted upon, and every such proposition shall be submitted to the vote of the electors of the town at the poll of every separate or joint election district in the town. Town Law, § 39, added by Laws 1893, chap. 82, and am’d by Laws 1898, chap. 456, and chap. 481, Laws 1897; 3 R. S. 3212. See Decisions, § 790, ante. § 792. Adoption of voting machine. The board of elections of the city of New York, the common council of any other city, the town board of any town, or the board of trustees of any village may adopt for use at elections any kind of voting machine approved by the state board of voting machine commissioners, or the use of which has specifically au- thorized by law; and thereupon such voting machine may be used at any or all elections held in such city, town or village, or in any part thereof, for voting, registering and counting votes east at such elections. Different voting machines may be adopted for different districts in the same city, town or village. Election Taw, a ia added by Laws 1899, chap. 466, as amended by Laws 1901, chap. 643a Supervisors’ Manvat. § 792a. Experimental use of voting machine. The authorities of a city, town or village authorized by the last section to adopt a voting machine may provide for the ex- perimental use, at an election in one or more districts, of a ma- chine which it might lawfully adopt, without a formal adoption thereof; and its use at such elections shall be as valid for all pur- poses as if it had been lawfully adopted. Election Law, § 164. § 792b. Providing machines. The local authorities adopting a voting machine shall, as soon as practicable thereafter, provide for each polling place one or more voting machines in complete working order, and shall thereafter preserve and keep them in repair, and shall have the custody thereof and of the furniture and equipment of the polling place when not in use at an election. If it shall be impracticable to supply each and every election district with a voting machine or voting machines at any election following such adoption, as many may be supplied as it is practicable to procure, and the same may be used in such election district or districts within the city, town or village as the officers adopting the same may direct. Id., § 165. § 792c, Payment for machines. The local authorities, on the adoption and purchase of a voting machine, may provide for the payment therefor in such manner as they may deem for the best interest of the locality and may for that purpose issue bonds, certificates of indebtedness or other obligations which shall be a charge on the city, town or village. Such bonds, certificates or other obligations may be issued with or without interest, payable at such time or times as the authori- ties may determine, but shall not be issued or sold at less than par. Id., § 166, § 792d. Number of voters in election districts. For any election in any city, town or village in which voting machines are to be used, the election districts in which such ma- chines are to be used may be created by the officers charged with the duty of creating election districts, so as to contain as near Town Mezertnes. ; 643b as may be six hundred voters each. Such re-districting or re-di- vision may be made at any time after any November election and on or before August fifteenth following, and when so made shall take effect immediately. Where such redistricting or re-divi- sion shall be made in any town, the board making the same shall, on or before September first following, appoint from the in- spectors of election then in office—if sufficient therefor are then in office, and, if not, from persons not in office, sufficient to make up the requisite number — four inspectors of election for each election district thus created, two of whom shall belong to and be of the same political faith and opinion on state and national issues as one of the two political parties which at the last preceding general elections for state officers shall have cast the greatest number of votes in said town, and the other two of whom shall belong to and be of the same political faith and opinion on state and national issues as the other of said two political parties. Thereafter no re-division of such election dis- tricts shall be made for elections by such machines until at some general election the number of votes cast in one or more of such districts shall exceed seven hundred. Election Law, § 182, as added by L. 1899, chap. 466, and amended by Laws 1901, chap. 530. § 793. Special constables. The supervisor and two justices of the peace of any town may, when in their judgment necessary for the preservation of the public peace during any period of three days or less, appoint five or less special constables of such town for such period. Duplicate certificates of the appointment, signed by such supervisor and such justices of the peace as such, shall be delivered to each of such special constables, specifying the days for which he is so appointed, and one of such duplicates shall be by such special constables filed with the town clerk of said town. The supervisor of such town shall cause to be provided and furnished to each of such special constables a badge on which shall be plainly printed the words “ special constable,” which shall be worn conspicuously by each of such special constables while serving as such, and be delivered by him on the completion of his service to the supervisor of such town, who shall preserve the same for future use and de- liver the same to his successor in office, who shall preserve the 643¢ Supervisors’ Manvat. same when not in use. Each of such special constables, while in office as such, shall be a peace officer, and have all the powers and be subject to all the duties and liabilities of a constable of such town in all criminal actions and proceedings and special proceedings of a criminal nature, and shall be entitled to receive compensation from the town at the rate of two, dollars per day during his term of office. Town Law, § 41, added by Laws of 1892, chap. 252. As to qualifications, oath of office, bonds of town officers, see chap, 2, ante. § 794. Refusal to serve as overseer of highways or poundmaster. If any person chosen or appointed to the office of overseer of highways or pound-master shall refuse to serve, he shall forfeit to the town the sum of ten dollars. Id., § 55. § 795. Town officers to administer oaths. Any town officer may-administer any necessary oath in any matter or proceeding lawfully before him, or to any paper to be filed with him as such officer. Ia., § 56. § 796. Certificate of election of justices. The town clerk of each town shall, within ten days after the election of a justice of the peace has been declared, transmit to the clerk of his county a certificate showing the result of such election under his hand, which shall be presumptive evidence of the fact therein certified. Id., § 57, as amended by chap. 363, Laws of 1898. TOWN MEETINGS IN CERTAIN COUNTIES. § 796q. Town meetings held at the time of general elections; canvass of votes. If, in any town, the biennial town meeting is held at the same time as the general election, such town meeting shall be held in the election districts of such town, and be conducted by the in- spectors of election thereof. At the close of the polls at any such town meeting, the inspectors shall proceed to canvass the votes for the candidates for the several town offices in the election dis- tricts where such town meeting was held, in the same manner a8 Town Mezetines, 643d the votes for other candidates cast at the general election are canvassed. They shall make a statement of the whole number of votes cast for each candidate for a town office and deliver the same to one of the justices of the peace of the town, and, on the Thursday succeeding such town meeting, such votes shall be. recanvassed, the additional inspectors of election in each district shall be appointed, and the result of the election declared as provided by section thirty-eight of this chapter. In case of a contest or other proceeding in which the validity of the election of a town officer in any such town, is in controversy, the ballots cast at any town meeting and election may be examined and recounted, as provided by law in case of other officers elected at general elections. Town Law, § 42, added by Laws 1898, chap. 363, as amended by Laws 1901, chap. 391. § 796r. Places of filing certificates of nomination. Certificates of nomination of candidates for office to be filled by the electors of the entire state, or of any division or district greater than a county, shall be filed with the secretary of state, except that each certificate of nomination of a candidate for mem- ber of assembly for the assembly district comprising the coun- ties of Fulton and’ Hamilton shall be filed in the office of the county clerk of Fulton county, and a copy thereof certified hy the county clerk of Fulton county, shall be filed in the office of the county clerk of Hamilton county, so long as the said counties constitute one assembly district and except that certificates of nomination of candidates for offices to be filled only by the elect- ors or a portion of the electors of the city of New York shall be: filed with the board of elections of the city of New York. Cer- tificates of nominations of candidates for offices to be filled only by the votes of electors, part of whom are of New York city and part of whom are of a county not wholly within the city of New York shall be filed with the clerk of such county and in the office of the board of elections of said city. Certificates of nomination of candidates for offices of any other city, or for offices. of a vil- lage or town to be elected at a different time from a general elec- tion, shall be filed with the clerk of such city, village or town respectively. Certificates of nomination of candidates for town offices shall be filed with the town clerk. All other certificates 6436 Supervisors’ Manuat, of nomination shall be filed with the clerk of the county in which the candidates so nominated are to be voted for. All certificates and corrected certificates of nomination, all objections to such certificates and all declinations of nominations are hereby de- clared to be public records, and it shall be the duty of every officer or board to exhibit, without delay, every such paper or papers to any person who shall request to see the same. It shall also be the duty of each such officer or board to keep a book, which shall be open to public inspection, in which shall be cor- rectly recorded the names of all candidates nominated by certifi- cates filed in the office of such officer or board, or certified thereto, the title of the office for which any such nomination is made, the political or other name and emblem of the political party or in- dependent body making such nomination; and in which shall also be stated all declinations of nominations or objections to nominations, and the time of filing each of the said papers. a § 58, as amended by Laws 1900, chap. 381; Laws 1901, § 796s. The times of filing certificates of nomination. The different certificates of nomination shall be filed within the following periods before the election for which the nominations are made, to-wit: Those required to be filed with the secretary of state, if party nominations, at least thirty and not more than forty days; if independent nominations, at least twenty-five days and not more than forty days; those required to be filed with the county clerk, or the board of elections of the city of New York, or with the city clerk of any other city, if party nomina- tions, at least twenty-five and not more than thirty-five days; if independent nominations, at least twenty and not more than thirty-five days; those required to be filed with a town or village clerk, if party nominations, at least fifteen and not more than twenty days; if independent nominations, at least ten and not more than twenty days. In case of a special election ordered by the governor under the provisions of section four of the elec- tion law, the certificates of nominations for the office or offices to be filed at such special election shall be filed with the proper officer or boards not less than fifteen days before such special election. eon § 59, as amended by Laws 1900, chap. 381; Laws 1901, ap. 95. Town Mzerrives, 643£ ARTICLE IV. Town Meetings, etc., in Counties of Over 150,000 and Less than 160,000. § 796t. When town meeting to be held. The next town meeting or election at which town officers shall be elected in any county of the state having a population cers shall be elected in any county of the state having a population of over one’ hundred and fifty thousand and less than one hun- dred and sixty thousand inhabitants, according to the state enu- meration next preceding the passage of this act, shall be held on the first Tuesday after the first Monday in November in the year eighteen hundred and ninety-nine, and biennially thereafter at the same places as general elections in such towns are held. No person shall be entitled to vote at any such town meeting and election unless he is registered and entitled to vote at the general election held at the same time that such town meeting is held. All elective town officers shall be elected at such general election in the same manner and on the same ballot as other officets who may be elected thereat. Certificates of nomination of candidates for town office in any such towns shall be in duplicate, one of which shall be filed with the town clerk of the town, and the other with the clerk of the county wherein such town is located, and if nomi- nated by a political party, at least twenty days and not more than thirty days before such town meeting and election is held, or, if independent nominations at least fifteen days and not more than thirty days prior thereto. The ballots prepared by the county clerk shall include the names of all candidates nominated for town offices in any such towns. The county clerk shall apportion to and charge the several towns in any of such counties with their respective proportionate shares of the expense of the preparation and distribution of such ballots. Laws 1898, chap. 594, § 1. § 796u. Ballots for submission of questions. Ballots for the submission of questions or propositions re- lating to town affairs shall be prepared and furnished at the expense of the town by the clerk thereof, as provided in the elec- tion law. Such ballots shall be distributed by the town clerk at the same time and in the same manner as are other ballots to be voted at a general election. ; Td., § 2. | 648g | Supervisors’ Manvat, § 796v. Canvass of votes. At the close of the polls at any such biennial town meet- ing and election in any such town the inspectors of election shall proceed to canvass the votes for the candidates for the several town offices, and for and against all town propositions duly submitted to the voters of such town in the election districts where such meeting and election was held, in the same manner as the votes for other candidates and propositions cast at the general election are can- vassed. The inspectors of election shall perform the same duties with respect to the canvass of the vote and the filing of the re- turns thereof for such town officers, and all other matters per- taining to the determination of the result of the election as is now provided by law, with respect to the canvass and return of the votes cast for other officers elected at the general election held at the time of the holding of such town meeting and elec- tion. The county board of canvassers shall canvass the votes cast at any such town meeting and election for town officers and propositions voted upon at any such town meeting and election, in the same manner as is provided by law for the canvass of votes cast at general elections. All provisions of law relating to the canvass of votes cast at a general election by the county board of canvassers, to the correction of clerical errors, the re- view of the determination by such board of canvassers, and all other matters pertaining to the canvass of the votes cast at a gen- eral election, shall be applicable to the canvass of all votes for such town officers and propositions. The county clerk of any such county shall transmit to the clerk of each town therein a certified copy of the determination of the county board of canvassers as to the election of each town officer and proposition voted for at the town meeting and election held in such town. The county clerk of any such county shall transmit to each person declared by the board of canvassers thereof to be elected to a town office therein a certifi- cate of the determination of such board. Upon the receipt by the town clerk of a certified copy of the certificate of the determina- tion of the county board of canvassers hereinbefore mentioned, the town clerk and justices of the peace shall meet and appoint in writing the additional inspectors of election as required: by law. No list of nominations of candidates for town offices to be filled at any such biennial town meeting and election, or the result of the official canvass of the votes cast thereat, shaJl be required to be published. All the provisions of the election law not inconsistent Town Mzerrines. 643h with the provisions of this act shall apply to and govern town meetings and elections held as provided herein. Laws 1898, chap. 594, § 3, as amended by chap. 205, Laws of 1900. § 796w. Election of officers. There shall be elected at the town meeting and election to be held in each town in any such county on the first Tuesday, after the first Monday in the year eighteen hundred and ninety- nine, and biennially thereafter; one supervisor, one town clerk, ‘three assessors, one or three commissioners of highways, one col- lector, one or two overseers of the poor, not more than five con- stables, and two inspectors of election for each election district, all of whom shall hold office for a term of two years beginning on the first day of January, nineteen hundred. There shall also be elected at such town meeting and election and biennially there- after, two justices of the peace for terms of four years, beginning on the succeeding first day of January. The collectors elected at such town meetings and elections shall enter on the discharge of their duties after their predecessors shall have completed the duties _ of their offices, in respect to the collection of taxes and the return thereof, as now prescribed by law. Id., § 4. 5 § 796x. Audit of claims. ; The supervisor in each one of the towns in any such county shall, on the last Tuesday in December of each year, account with the justice of the peace and town clerk of the town for the disbursement of all moneys received by him. The town board in each of such towns shall meet on the last Tuesday of December of each year for the purpose of receiving the accounts of town officers. The provisions of section one hundred and sixty-one of the town law, relating to the first meeting of the town board, shall ‘apply to the meeting so held in any such town for the receiving of accounts of town officers. Id., § 5. ARTICLE V. Town Meetings, etc., in Counties of Over 130,000 and Less than 150,000 Inhabitants. § 796y. When town meeting to be held. The next town meeting or election at which town officers shall be elected in any county of the state having a population of over one hundred and thirty thousand and less than one hundred and 643i Supervisors’ Manual fifty thousand inhabitants, according to the federal enumeration next preceding the passage of this act, held after the first Tucsday of March, nineteen hundred and one, shall be held on the first Tuesday after the first Monday of November in the year nineteen hundred and one, and biennially thereafter at the same places as general elections in such towns are held. No person shall be en- titled to vote at any such town meeting and election unless he is registered and entitled to vote at the general election held at the same time that such town meeting is held. All elective town of- ficers shall be elected at such general election in the same manner and on the same ballot as other officers who may be elected thereat. Certificates of nomination of candidates for town office in any such towns shall be in duplicate, one of which shall be filed with the town clerk of the town, and the other with the clerk of the county wherein such town is located, and if nominated by a politi- cal party, at least twenty days and not more than thirty days be- fore such town meeting and election is held, or, if independent nominations at least fifteen days and not more than thirty days prior thereto. The ballots prepared by the county clerk shall in- clude the names of all candidates nominated for town offices in any such towns. The county clerk shall apportion to and charge the several towns in any of such counties with their respective proportionate shares of the expense of the preparation and dis- tribution of such ballots. Laws 1901, chap. 34, § 1. § 7962. Ballots. Ballots for the submission of questions or propositions relating to town affairs shall be prepared and furnished at the expense of the town by the clerk thereof, as provided in the election law. Such ballots shall be distributed by the town clerk at the same time and in the same manner as are other ballots to be voted at a general election. Laws 1901, chap, 34, § 2. ' § 796aa, Canvass of vote. At the close of the polls at any such biennial town meeting and election in any such town the inspectors of election shall proceed to canvass the votes for the candidates for the several town officers, and for and against all town propositions duly submitted to the voters of such town in the election districts where such meeting and election was held, in the same manner as the votes for other Town Mezerines. 643) ‘candidates and propositions cast at the general election are can- vassed. The inspectors of election shall perform the same duties with respect to the canvass of the vote and the filing of the returns thereof for such town officers, and all other matters pertaining to the determination of the result of the election as is now pro- vided by law, with respect to the canvass and return of the votes east for other officers elected at the general election held at the time of the holding of such town meeting and election. The county board of canvassers shall canvass the votes cast at any such town meeting and election for town officers and propositions voted upon at any such town meeting and election, in the same manner as is provided by law for the canvass of the votes cast at a general elec- tion. All provisions of law relating to the canvass of votes cast at a general election by the county board of canvassers, to the cor- rection of clerical errors, the review of the determination by such ‘board of canvassers, and all other matters pertaining to the can- ‘vass of the votes cast at a general election, shall be applicable to the canvass of all votes for such town officers and propositions. The county clerk of any such county shall transmit to the clerk of each town therein a certified copy of the determination of the county board of canvassers as to the election of each town officer and proposition voted for at the town meeting and election held in such town. The county clerk of any such county shall transmit to each person declared by the board of canvassers thereof to be elected to a town office therein, a certificate of the determination of such board. Upon the receipt by the town clerk of a certified copy of the certificate of the determination, of the county board of canvassers hereinbefore mentioned, the town clerk and justices ‘of the peace shall meet and appoint in writing the additional in- spectors of election as required by law. No list of nominations of candidates for town offices to be filled at any such biennial town meeting and election, or the result of the official canvass of the votes cast thereat, shall be required to be published. All the pro- visions of the election law not inconsistent with the provisions of this act shall apply to and govern town meetings and elections held as provided therein. ; Laws 1901, chap. 34, § 3. § 796bb. Election of officers, There shall be elected at the town meeting and election to be held in each town in any such county on the first Tuesday after 643k Supervisors’ Manvat. the first Monday of November in the year nineteen hundred and one, and biennially thereafter: one supervisor, one town clerk, three assessors, one or three commissioners of highways, one col- lector, one or two overseers of the poor, not more than five con- stables, and two inspectors of election for each election district, all of whom shall hold office for the term of two years, beginning on the first day of January, nineteen hundred and two. There shall also be elected at such town meeting and election and biennially thereafter, two justices of the peace for terms of four years, be- ginning on the succeeding first day of January. The collectors elected at such town meetings and elections shall enter on the dis- charge of their duties after their predecessors shall have completed the duties of their offices, in respect to the collection of taxes and the return thereof, as now prescribed by law. Laws 1901, chap. 34, § 4. § 796cc. Accounts of town officers. The supervisor in each one of the towns in any such eounty shall, on the last Tuesday in December of each year, account with the justices of the peace and town clerk of the town for the dis- bursement of all moneys received by him. The town board in each of such towns shall meet on the last Tuesday in December of each year for the. purpose of receiving the accounts of the town officers. The provisions of section one hundred and sixty-one of the town law; relating to the first meeting of the town board, shall apply to the meeting so held in any such town for the receiving of ac- counts of town officers. Laws 1901, chap. 34, § 5. § 796dd. Compensation of supervisors. The members of the board of supervisors of any such county shall receive an annual salary of two hundred and fifty dollars for all services rendered by them excepting such services as shall be a town charge. Each of such supervisors shall also be entitled to mileage at the rate of eight cents per mile for once going and returning from his residence to the place where the sessions of the board shall be held, by the most usual route for each regular and special session. Each supervisor shall receive for his services in making a copy of the assessment roll three cents for each writ- ten line for the first one hundred lines, two cents per hundred for Town Mersrtrnas. 6431 the second hundred written lines and one cent per line for all written lines in excess of two hundred and one cent for each line of the tax roll actually extended by him. No other compensation, fee, charge, allowance, perquisite or emolument of any kind or nature excepting for services which are by law a town charge, shall be directly or indirectly charged or received by any super- visor, either as a supervisor or as a member of the board of county canvassers of any such county, and any supervisor who shall charge, receive or vote for any allowance in violation of the provisions of this or the following section shall be deemed guilty of a misde- meanor and on such conviction shall forfeit his office and shall, in addition to the punishment prescribed by law for misdemeanor, be liable to a penalty of two hundred and fifty dollars. Laws 1901, chap. 34, § 6. § 796ee. Salary of clerk of board of supervisors. The said board of supervisors of any such county shall during the first fifteen days of the annual session, fix the annual salary of the clerk of said board, which said salary shall not be increased or diminished for the term, and which salary shall be in full for all services of every name and nature which said clerk shall per- form for said board of supervisors or for any such county and in full for any and all disbursements and expenses of said clerk, ex- cepting, for such disbursements as are made for necessary sup- plies for the use of said board of supervisors. Any clerk of said board of supervisors of any such county who shall charge or re- ceive any allowance in violation of the provisions of this section shall be deemed guilty of a misdemeanor and on such conviction shall forfeit his office and shall, in addition to the punishment pre- scribed by law for misdemeanor, be liable to a penalty of two hundred and fifty dollars. Laws 1901, chap. 34, § 7. § 796ff. Effect of. statute. Nothing in this act shall be so construed so as to prevent the holding of a town meeting or election in any of the towns of any such county on the first Tuesday of March, nineteen hundred and one, as now provided by law. No justice of the peace or collector shall be chosen at any election held in any such town on the first 643m Supervisors’ Manvat. Tuesday of March, nineteen hundred and one, except justices of the peace to fill vacancies. The supervisor and all of the town officers except justices of the peace chosen in any such town on said first Tuesday of March, nineteen hundred and one, or at any time prior to said first Tuesday of March, nineteen hundred and one, shall hold office to and including December thirty-first, nine- teen hundred and one, and their several terms of office except justices of the peace shall cease and determine on that day, and their succsesors shall be chosen as provided in section one of this act. a3 >) Laws 1901, chap. 34, § 8 § 796g¢g. Repeal. ; All acts and parts of acts inconsistent with the provisions of this act, in so far as they relate to any such county, are hereby repealed. This act shall take effect immediately. (February 22, 1901.) Laws 1901, chap. 34, §§ 9, 10. ARTICLE VI. Town Meetings, etc., in Counties of Over 120,000 and Less than 180,000 Inhabitants. § 798a. When town meeting to be held. The town meetings to be held in any county of the state, hav- ing a population of more than one hundred and twenty thousand and less than one hundred and thirty thousand inhabitants, according to the federal enumeration next preceding the passage of this act, on the first Tuesday after the first Monday of No vember in the year nineteen hundred and one, and biennially thereafter, shall be held at the same time and place at which the general election in such towns are held. No person shall be en- titled to vote at any such town meeting and general election unless he is registered and entitled to vote at the general election held at the same time that such town meeting is held. All elective town officers shall be elected at such general election in the same manner and on the same ballot as other officers who may be elected thereat. The names of the nominees of each party or independent body for town officers shall be printed in said party’s column or the column for independent nominations, after the names for the nominees for general officers. Certificates of nomination of candidates for town Town Meetines. 643n offices in any such towns shall be filed with the clerk of the county, and the time for filing any certificate of nomination shall be the same as is prescribed in the election law for filing other certificates of nominations with a county clerk. The ballots prepared by the county clerk shall include the names of all candidates nominated for town offices in any such towns. If any town propositions or questions may lawfully be voted upon at a town meeting held on general election day, an additional ballot box shall be provided marked “ box for town propositions,” in which shall be deposited the ballots cast on town propositions or questions. Laws 1901, chap. 174, § 1. § 798b. Ballots. / The county clerk shall provide all ballots for the submission of town propositions or questions. The expense of printing and de- livering the official ballots, sample ballots and cards of instruction, poll books, tally sheets for inspectors and ballot clerks, and dis- tance markers to be used at a general election in any such town, and of printing the lists of nominations therefor, if the town meet- ing be held at the same time therewith, shall be apportioned by the county clerk between such town and the county in the propor- tion of the number of candidates for town offices on such ballots respectively to the whole number of candidates thereon and the amount of such expense so apportioned respectively to such town and the county and shall be a charge thereon. The expense of preparing and furnishing the official ballots and sample ballots for the submission of town propositions or questions shall be a charge upon the town for which said ballots are furnished. The county clerk shall also furnish inspectors’ and ballot clerks’ re- turn sheets for making the returns of the election of town officers and of the vote on town propositions or questions, and stationery and supplies which are usually provided by the town clerk for town meetings held at other times than on a general election day. The county clerk of each county not salaried shall be paid by such county a reasonable compensation for his services in carrying out the provisions of this chapter, to be fixed by the board of super- visors of the county. Laws 1901, chap. 174, § 2. 6480 Supervisors’ Manual. § 798c. Canvass of vote. At the close of the polls at any such biennial town meeting and election in any such town the inspectors of election shall proceed to canvass the votes for the candidates for the several town offices, and for and against all town propositions duly submitted to the voters of such town in the election districts where such mecting and election was held, in the same manner as the votes for other candidates and propositions cast at the general election are can- vassed. The inspectors of election shall perform the same duties with respect to the canvass of the vote and the filing of the re- turns thereof for such town officers, and all other matters pertain- ing to the determination of the result of the election as is now provided by law, with respect to the canvass and return of the votes cast for other officers elected at the general election held at the time of the holding of such town meeting and election. The county board of canvassers shall canvass the vote cast at any such town meeting and election for town officers and propositions voted upon at any such town meeting and election, in the same manner as is provided by law for the canvass of the votes cast at a general election. All provisions of law relating to the canvass of votes cast at a general election by the county board of canvassers, to the correction of clerical errors, the review of the determination by such board of canvassers, and all other matters pertaining to the canvass of the votes cast at a general election, shall be applicable to the canvass of all votes for such town officers and propositions. The county clerk of any such county shall transmit to the clerk of each town therein a certified copy of the determination of the county board of canvassers as to the election of each town officer and proposition voted for at the town meeting and election held in such town. The county clerk of any such county shall trans- mit to each person declared by the board of canvassers thereof to be elected to a town office therein, a certificate of the deter- mination of such board. Upon the receipt by the town clerk of a certified copy of the certificate of the determination, of the county board of canvassers hereinbefore mentioned, the town clerk and the justices of the peace shall meet and appoint in writing the ad- ditional inspectors of election as required by law. No list of nominations of candidates for town offices to the filled at any snch biennial town meeting and election, or the result of the official Town MeeTINnes. 643p canvass of the votes cast thereat, shall be required to be published. All the provisions of the election law not inconsistent with the provisions of this act shall apply to and govern town aeons and elections held as provided therein. Laws 1901, chap. 174, § 3. § 798d. Repeal, etc. All acts and parts of acts inconsistent with the provisions of this act, in so far as they relate to any such county, are hereby repealed. This act shall take effect immediately. (March 22, 1901.) Laws 1901, chap. 174, §§ 4, 5. CHAPTER XIITa. TOWN BOARDS. Sec. 797. Governing board. 797a. carton regular meet- T97b. Riaeriney meetings. Sec. 798b. 798e 798d. 797e. Audit of accounts. T98e. 797d. Appointment of temporary board of town auditors. 797e. Duties upon alteration of T98f. town boundaries. T9TE. Pee of disputed 798g. own boundaries. 97g. oo of boundaries of 798h. village, 797h, Elections. 798i. 797i. Town house. 7975. oe - control of 7983 n hou [98k 797k. eee of building for jus- 7981 tice’s court. 798m. 7971. Lock-ups. 797m. Acquisition of lands for 798n. ment. 797m. Hireetion of public monu- 7980. ments. 7970. Observation of Memorial T98p. or Decoration Day. 797p. Furniture and supplies for 798q. clerk’s office. 797q. Employment of attorney. 797r. Board of health. 798s, 797s. Appointment of town 798t. sealer. 798u. 797t. Expenditure of surplus moneys. 798v. 797u. When town boards may Trow. T98w. T97v. When money may be bor- rowed to pay judgments, 798x. 797w. Cancellation of bonds. T98y. (97x. Highway commissioner dis- 7982. tricts. 797y. Stone crushers. 799a. 797z. Stone for highways. 799b. 798. Building and airing highways and bri ie 798a. Streets outside of city 7994, limits. § 797. Governing board. 798r. Railroad crossings. . Contracts for lighting streets. Petition for lighting. Notice of filing petition; meeting for action thereon. Assessment and collection of amount of contract. Establishing water dis- trict. Contracts for water sup- ply. Acquisition of works. water- j. Sewer svstem. . Free baths, . Town fire companies. i Incorporation of fire. ete., companies. . Collection and destruction of garbage. Garbage; violation of regu- lations. Garbage; assessment and collection of expenses, Life-saving apparatus. Licensing hacks, venders, shows, ete. Rules and regulations. Penalties for violations. Summary proceedings for recovery of penalties. Fine and imprisonment in default of payment. Hawking and peddling. without license. Issuance of licenses. Penalties. Unlawful peddling. Counties excepted. : Peddling and hawking farm produce. Close season for fishing. Fees, etc., of magistrates and peace officers. hawking and The town board is the governing board of the town. Each town s constituted a municipal corporation and the business of the town nust be transacted by the governing board. All the internal 643q Town Boarps. 643r affairs of the town must be under the control of the board of town officers so far as official action can go. Municipal Law, § 1; Adee v. Arnow, 91 Hun, 329. § 797. Constitution and regular meetings. The supervisor, town clerk, and the justices of the peace, or any two of such justices, shall constitute the town board in each town, and shall hold at least two meetings annually, at the office of the town clerk, one on the Tuesday preceding the biennial town meeting, and on the corresponding date in each alternate year, and the other on the Thursday next preceding the annual meeting of the board of supervisors. If the biennial town meeting in any town is held at the time of a general election, the first meeting shall be held on the third Tuesday of December in each year. aoe Law, § 160, as amended by Laws 1897, chap. 481; Laws 1898, chap. § 797b. Statutory meetings of town board. At a meeting of the town board held on the Tuesday preeed- ing the biennial town meeting and on the corresponding date in each alternate year, or on the third Tuesday of December in each year, all town officers receiving or disbursing any town moneys shall account to the board. The meeting held on the Thursday preceding the annual meeting of the board of supervisors is for the purpose of auditing accounts and allowing or rejecting all charges, claims, and demands against the town. Town Law, §§ 161, 162, as amended by Laws 1897, chap. 481; Laws 1898, chap. 363. § 797c, Audit of accounts. Duties and powers of town board when acting as a board of audit. See chap. IX, ante, p. 406. § 797d. Appointment of temporary board of town auditors. The town board of a town in which the electors shall determine to elect a board of town auditors, or a majority of them, shall within sixty days after the town meeting, where it was so deter- mined, appoint in writing, under their hands and seals, three per- sons having the prescribed qualifications to be town auditors of 34383 Supervisors’ Manvat. he town until the next annual town meeting, and shall imme. liately cause such appointment to be filed with the town clerk, Town Law, § 175; ante, p. 489. § 797e. Duties upon alteration of town boundaries. Town Law, §§ 3, 4, ante, pp. 618, 614. Joint meetings of town boards of two or more towns to carry into effect provisions relating to alteration of town boundaries. Town Law, § 5; ante, p. 615. § 797f. Establishment of disputed town boundaries. Notice of intention to apply to the board of supervisors to establish and define a boundary line between two or more towns of the county, particularly describing the same, and the line as proposed to be acted upon by such board, signed by a majority of the members of the town board of some one of the towns to be af- fected thereby, shall be published for four consecutive weeks next preceding the meeting of the board of supervisors at which the application is to be presented, in three newspapers published in the county, in, or nearest to such towns, if so many, otherwise in all the newspapers published in the county as often as once a week. A copy of such notice shall also be served personally at least fifteen days before the meeting of such board of supervisors, on the supervisor and town clerk of each of the other towns to be affected thereby. County Law, § 36; ante, p. 611. § 797g. Extension of boundaries of village. A petition for the annexation of territory not in a city or vil- lage to an adjoining village, must be accompanied by the written consent of a majority of the town board of the town in which such territory is situated, residing outside the village. Village Law, § 326; ante, p. 80. § 797h. Elections. Creation, division and alteration of election districts. Election Law, § 8, as amended by Laws 1900, chap. 648; Laws 1901, chap. 95; post, p. 732. Maps and certificates of boundaries of election districts. Election Law, § 9; post, p. 735, Town Boarps. 643t Appointment of inspectors of election. Election Law, § 18, as amended by Laws 1898, chap. 335; Laws 1901, chap. 536; post, p. 741. Adoption of voting machine for use at elections. Election Law, § 163, added by Laws 1899, chap. 466, as amended by Laws 1901, chap. 530; ante, p. 642. Designation of places for registry and voting. Election Law, § 10, as amended by Laws 1897, chap. 379; Laws 1901, chap. 95; post, p. 736. § 797i. Town house. The electors of any town in which there shall not be a town house, at any biennial town meeting, or at a special town meeting lawfully called by the town clerk, may vote by ballot any sum of money for the purchase of a site and the building of a town house, or for the purpose of contributing to the erection of a building for the joint use of the town and of an incorporated village within its limits. An elector shall not be entitled to vote upon a proposi- tion submitted for the purposes of this section, unless he or his wife is the owner of property in the town assessed upon the last preceding assessment roll thereof. A special town meeting shall not be called under this section within one year from the meeting at which a proposition for the purposes specified herein has been submitted. If such sum is not raised by tax in one instalment the town board of such town may borrow the sum necessary to purchase such site and build such house by the issue of bonds to be signed by the supervisor and attested by the town clerk. Such bonds shall become due within twenty years from date of issue, and unless the whole amount of the indebtedness represented thereby is to be paid within five years from their date, they shall be so issued as to provide for the payment of the indebtedness in equal annual instalments, the first of which shall be payable not more than five years from their date. They shall bear interest at a rate not exceeding five per centum per annum and shall be sold at not less than their par value. They shall be sold on sealed proposals or at public auction upon notice published in a paper printed in the town, if any, also in such other papers as may be designated by the town board and posted in at least five public places in the town, at least ten days before the sale, to the person who will take them at the lowest rate of interest. Such bonds shall be consecutively numbered from one to the highest number i43u Surervisors’ Manvatr. ssued, and the town clerk shall keep a record of the number of ach bond, its date, amount, rate of interest when and where vayable, and the purchaser thereof or person to whom they are is- ued. The board of supervisors of the county may cause the sum o voted or the amount of any bonds issued for such purpose to be ollected with the other expenses of the town. Town Law, § 190, as amended by Laws 1899, chap. 531; Laws 1900, chap. 295; Laws 1901, chap. 598. cd § 797j. Erection and control of town house. Sites shall be purchased and houses erected by the town board o the name of the town, and shall be controlled by the town board; nd the electors may, from time to time, vote such sum of money s may be necessary to keep any town-house in repair and insured, xcept where the building is to be erected within the limtis of an neorporated village and the town is to contribute but a part of he expense of erecting the building, in which case the town board nd the board of trustees of the village shall agree upon the terms nd conditions of the use, management, control and repair of the iortions of the town-house for town and village purposes re- pectively. Town Law, § 191. As to condemnation of real property therefor, See Municipal Law, § 22, ante, p. 453. Insurance of, See Id., § 23, ante, p. 453. Leasing of, to Grand Army posts, See Id., § 26, ante, p. 269. It seems that the powers of the board of supervisors over this subject subd. 20, § 1, chap. 482, Laws of 1875), have been repealed, and the case of Sergen vy. Gubna, 10 Hun, 11, is no longer applicable. . A testator devised a lot to the town of Y. for the purpose of erecting thereon town hall, on condition that the hall should be erected within three years fter testator’s death, and then the will provided as follows: “And I further ive and bequeath to said town of Y. the sum of $300 toward the erection of uch town hall upon the plot of ground above designated; provided, neverthe- ass, and this bequest and devise are upon condition that said town of Y. and eople shall raise the sum of $1,500 and apply the same toward the erection nd completion of such town ball on such lot within three years aftersmy ecease.” Held, that a town has no authority to receive a bequest to be evoted, under certain conditions, to the erection of a town hall, and that the equest was void as suspending the absolute owneership of personal property or more than two lives in being. In re Underhill’s Will, 3 N. Y. Supplement, 205. : As to power of town to receive by will, see post, “ Towns as Bodies Cor- orate.” . § 797k. Lease of building for justice’s court. © The town boards of any town in a county adjoining a city of he first class may from time to time lease buildings or parts of Town Boarps. 643Vv buildings in any portion of said town for the use of justices of the peace of said town to hold court therein. That there shall not be leased for the purposes set forth in sec- tion one of this act more than one building for each justice of the peace in said town. Laws of 1900, chap. 234, § 7871. Lock-ups. The electors of each town, upon the application of ten freehold- ers of the town, may, by ballot at their annual town meeting, direct the erection of one or more houses of detention or lock-ups, for the detention of persons committed by the magistrates thereof, and direct such sums to be raised in their town by tax, for the expense of building, or of maintaining the same, as they may deem necessary. Such houses of detention, or lock-ups, may be used for the purpose of temporarily keeping and confining all persons arrested by any constable or officer in the town prior to trial or examination, or committed by any magistrate of the town pending trial or examination before such magistrate, or after commitment to a county jail by a magistrate, when immediate removal to the county jail cannot be made, and only until he ean be conveniently removed to such jail. Town Law, § 192. § 797m. Acquisition of lands for monument. The governing board of a town may acquire not to exceed three acres of land for the erection of a soldiers’ monument, or a monument or other structure as a memorial of some distinguishing or important event in the history of the State or nation, and for laying out such lands as a public park or square, if the county judge or a justice of the supreme court of the district in which such memorial is to be erected shall approve of the acquisition of such lands in writing. Municipal Law, § 25; ante, p. 267. § 797n. Erection of public monuments. All moneys expended by any town for the purpose of erecting a public monument within such town, in memory of the soldiers of such town, or in commemoration of any public person or event, shall be expended under the direction of the supervisor, town 6430 Supervisors’ Manuva. clerk, and justices of peace of such town, or a majority of them, or by a commissioner or commissioners for that purpose appointed by such town officers, or by a majority of them. a chap. 855, § 4, as amended by Laws 1892, chap. 23; ante, Pp. ° § 7970. Observation of Memorial or Decoration day. Town boards of any town may vote any sum of money not exceedng fifty dollars in any year, or in towns of over five thou- sand inhabitants, according to the last preceding State enumera- tion, in which are maintained two or more posts of the Grand Army of the Republic, a sum not exceeding one hundred dollars in any year, to defray the expenses of properly observing Mem- orial or Decoration Day. Such money shall be paid to the su- pervisor of the town and disbursed by him in such manner as the town board of such town may direct, but if there be a post of the Grand Army in the town, such post may direct the manner and extent of such observance. Laws 1890, chap. 233, § 1, as amended by Laws 1899, chap. 679; Laws 1901, chap. 87; ante, p. 277b. § 797p. Furniture and supplies for clerk’s office. The town clerk of any town may, with the consent of the town board of his town, purchase or furnish for the town clerk’s office all necessary bound blank books for the entering and keeping of the records of his town, and also necessary book and office cases, tables and other furniture for the use and convenience of the office and the safe-keeping of the books and papers of the town, and the expense thereof shall be a town charge, to be audited and paid as other town charges. Town Law, § 85. § 797q. Employment of attorney. The town board alone has authority to retain counsel to prose- cute or defend an action in which the town is concerned; and the supervisor alone cannot do so, except in cases of actions for the recovery of penalties in its behalf. Adee v. Arnow, 91 Elun, 329. See also People, ex rel. Coon, v. Wood, 12 N. Y. Supp. 436. § 797r. Board of health. The local board of health of towns consists of a town board and another citizen, of full age, annually appointed by the town Town Boarps. 643x board at'a meeting thereof after each annual town meeting for a term of one year, from and after such town meeting and until his successor is appointed. ae Law, § 20, as amended by Laws 1897, chap. 282; ante, AL Powers and duties of local: boards of health. Chap. IV, ante, p. 109. § 797s. Appointment of town sealer. There shall be a sealer of weights and measures in each town to be appointed by the town board, and holdng office during its pleasure. Domestic Commerce Law, art. 1, § 14; ante, p. 508. § 797t. Expenditure of surplus moneys. The supervisor, town clerk and justices of the peace or a ma- jority thereof in any town in this State, may expend any surplus moneys for which no provision for expenditure is made, belong- ing to said town, for the purposes of redemption of outstanding bonds or for improvements in said town. | Laws 1891, chap. 164, § 1. § 797u. Town boards may borrow when. Whenever a town meeting shall vote a special appropriation of money in the sum of five hundred dollars or more, or an appro- priation for highway purposes or for the support of the poor during the current year, to be levied upon the taxable property of the town, the town board shall have power to borrow the sum 80 appropriated upon the faithful credit of the town, and to issue therefor a certificate or certificates of indebtedness, bearing interest and payable at such date or dates as may be fixed by said board, and the proceeds of such loan shall be placed to the credit of the public officers charged by law with the expenditure of said moneys. A statement of the amount maturing on such certificate of indebtedness shall be certified by the town board at its second meeting and delivered to the supervisor of the town, to be by him presented to the board of supervisors of his county at its annual meeting, and the said board of supervisors shall cause the amount specified in such certified statement to be levied 643y Surrervisors’ Manvat. ° and raised upon the taxable property of the town in the same manner as they are directed to levy and raise other town charges. Town Law, § 184, added by Laws 1897, chap. 84. § 797v. When money may be borrowed to pay judgments. Whenever a final judgment recovered against a town exceeds one thousand dollars, the town board of such town may borrow the sum necessary to pay such judgment by the issue of bonds to be signed by the supervisor and attested by the town clerk. Such bonds shall become due within twenty years from date of issue, and unless the whole amount of the indebtedness repre- sented thereby is to be paid within five years from their date, they shall be so issued as to provide for the payment of the in- debtedness in equal annual installments, the first of which shall be payable not more than five years from their date. They shall bear interest at a rate not exceeding five per centum per annum, and shall be sold for not less than their par value. They shall be sold on sealed proposals or at public auction upon notice pub- lished in a paper printed in the town, if any, and also in such other papers as may be designated by the town board, and posted in at least five public places in the town, at least ten days before the sale, to the person who will take them at the lowest rate of interest. Such bonds shall be consecutively numbered from one to the highest number issued and the town clerk shall keep a record of the number of each bond, its date, amount, rate of interest, when and where payable, and the purchaser thereof or the person to whom they are issued. Laws 1899, chap. 57. § 797w. Cancellation of bonds. All town bonds and coupons thereof paid, shall be cancelled by the town board of the town, at a meeting thereof to be held for that purpose, within ten days previous to the annual town meeting; and a record thereof shall be filed, signed by the board in the office of the clerk of the town. Town Law, § 214; ante, p. 589. § 797x. Highway commissioner districts. When a town has determined upon having three commissioners of highways, the town board may at a regular meeting thereof Town Boazrps. 643z divide the town into three highway commissioner districts, and assign one of such districts to each commissioner of highways. Highway Law, § 25, added by Laws 1898, chap. 127; ante, p. 405h. § 797y. Stone crushers. The town board and highway commissioners may, when au- thorized by majority vote of the electors, purchase a machine for crushing stone to be used under the direction of the highway commissioners for the improvement of the highways. Highway Law, § 7; ante, p. 330. § 797z. Stone for highways. The highway commissioners and town board of any town of one thousand or less inhabitants, adjoining a city having not less than thirty-five thousand inhabitants, may, upon being au- thorized by a majority vote of the electors, expend a sum not exceeding twenty thousand dollars, in addition to the sum author- ized by section seven of the highway law, for the purpose of purchasing stone, and quarrying, breaking, crushing and spread- ing the same upon the highways of the town. The town board may issue town bonds which shall be sold by the supervisor of the town after advertisement, and moneys received shall be dis- bursed by him on orders drawn only by the authority of the town board, signed by the supervisor and countersigned by the town clerk. Laws 1895, chap. 495, §§ 1, 2; ante, pp. 330, 331. § 798. Building and repairing highways and bridges. The board of supervisors, may, upon the written request of the highway commissioners and town board of the town, authorize the town to construct, build, repair, or discontinue any highway or bridge therein or upon its borders, and to borrow such sums of money for, and on the credit of such town as may be necessary for such purposes. County Law, § 69, as amended by Laws 1900, cnap. 12; ante, p. 369. § 798a. Streets outside of city limits. When any territory in a county adjoining an incorporated city of one hundred thousand inhabitants has been mapped into streets and avenues pursuant to law, the board of supervisors may authorize the establishment of a plan for the grade of such 644 Supervisors’. Manvat, streets and avenues, laying out, opening, grading, constructing, closing and change of line of any one or more of them, but the power conferred upon the board of supervisors to lay out, open, grade, construct and change the line of such streets or avenues, shall only be exercised on the petition of the property owners, who own more than one-half of the frontage of any such street or avenue, or on the certificate of the town board and highway com- missioners of the town that the same is in their judgment proper and necessary for the public interest. Before making such cer- tificate, the town board and commissioners of highways shall give ten days’ notice by publication and posting, of the time and place at which they will meet to consider the same; at which meeting the public and all persons interested may appear and be heard in relation thereto. County Law, § 71; ante, p. 372. See, also, Laws 1875, chap. 482, subd. 9, as amended by Lame 1892, chap. 289; ante, p. 373. § 798b. Railroad crossings. The town board of any town within which a street, avenue or highway crosses or is crossed by a steam railroad at grade, may bring their petition in writing to the state board of railread commissioners, therein alleging that public safety requires an alteration in the manner of such crossing, its approaches, the method of crossing, the location of the highway or crossing, the closing and discontinuance of a highway crossing and the diver- sion of travel thereon to another highway or crossing, or if not practicable to change such crossing from grade or to close or to discontinue the same, the opening of an additional crossing for the partial diversion of travel from the grade crossing, and praying that the same may be ordered. Railroad Law, § 62, as amended by Laws 1899, chap. 359; ante, p. 400. § 798c. Contracts for lighting streets. It shall be lawful for the town board of any town in this state to contract for the lighting of the streets, avenues, highways, pub- lic places and public buildings therein, outside of the corporate limits of any incorporated village in said town, upon such terms and for such time or period not exceeding ten years, as the town board may deem proper or expedient, and for the payment of the expenses thereof may establish one or more lamps or lighting districts therein. It shall be lawful for the town boards of two Town Boarps. 644a ‘ or more adjoining towns in this state whenever a petition for the establishment of a lamp or lighting district shall cover territory lying in two or more adjoining towns in this state, to contract for the lighting of the streets, avenues, highways, public places and public buildings therein, outside of the corporate limits of any incorporated village in said town upon such terms and for such time, ot period not exceeding ten years, as the town boards of two or more adjoining towns in joint session assembled may deem proper or expedient and for the payment of the expenses thereof. Laws 1892, chap. 255, § 1, as amended by Laws 1896, chap. 309. § 798d. Petition for lighting. No such contract shall be made unless a petition for such lighting, signed by a majority of the taxpayers of such lamp or lighting district shall be filed with the town clerk of said town thirty days before the contract is made, but in the county of Nassau no such contract shall be made unless the petition for such lighting signed by a majority of the resident taxpayers in such lamp or lighting district, unless it he a renewal or exten- sion of such a contract. Laws 1892, chap. 255, § 2, as amended by Laws 1898, chap. 79; Laws 1898, chap. 669; Laws 1899, chap. 492; Laws 1900, chap. 692. § 798e. Notice of filing petition; meeting for action thereon. The town board, or if stich district shall lie in two or more adjoining towns, then the town boards of each such town shall cause notice of the same to be published for one week in one or more of the newspapers published in such town or towns, or if no newspaper be published in such town or towns, then by post- ing said notice in at least six public and conspicuous places in said district of the filing of said petition, and the time and place when the same will be acted upon by said town board, or if such lighting district lies in two or more adjoining towns, then when the same will be acted upon at a joint meeting of the town boards of such towns, to be held in the territory where such dis- trict is to be created. Laws 1892, chap. 255, § 8, as amended by Laws 1896, chap. 309 § 798f. Assessment and collection of amount of contract. The amount of any contract that may be entered into pursu- ant to the provisions of this act, shall be assessed, levied and 644b Surerrvisors’ Manvat. collected upon the taxable property in said town or district in the same manner, at the same time, and by the same officers as the town taxes, charges or expenses of said town are now assessed, levied and collected, and the same shall be paid over by the supervisor to the corporation, company, person or persons fur- nishing or supplying said light. If the town boards of two or more adjoining towns shall, in joint session, establish a lamp or lighting district in two or more adjoining towns, they shall determine the relative proportion of the expense of such light- ing which shall be borne by each of said towns, and the amount of such expense shall ‘be assessed and levied on the taxable prop- erty in such lighting district in each of said towns, and collected in the same manner and at the same time, and by the same off- cers as the town taxes or charges or expenses of the town in which said district is located are now assessed, levied and col- lected, and such relative expense shall be paid over by the super- visor of each of said towns to the corporation, company, person or persons furnishing or supplying said light. Laws 1892, chap. 255, § 4, as amended by Laws 1896, chap. 309, § 798g. Establishing water district. ' The town board is authorized, on petition of a majority of resident owners of taxable real estate in the proposed district, ‘to establish a water district outside every incorporated village or city and wholly within such town. Laws 1900, chap. 451, as amended by Laws 1901, chap. 471; ante, p. 148. See, also, Town Law, § 188, added by Laws 1899, chap. 68; ante, p. 351b; Village Law, § 234, as amended by Laws 1899, chap. 82; ante, p. 351b. Bonds for the construction of a water system in a water dis- trict, established by the town board, shall be issued by the board. Laws 1900, chap. 451, §§ 6, 7; ante, p. 148b. § 798h. Contracts for water supply. If the mains of village water works, are or shall be laid, into or through a town or a fire district in an incorporated village, the board of water commissioners of the village may contract with the town board on behalf of the town or water supply district, or the fire commissioners of a fire district, to furnish water for the extinguishment of fires or for sanitary: or other public pur- poses. Village Law, § 234; ante, p. 351b. Town Boarps, 6446 § 798i. Acquisition of waterworks. Powers and duties of the town board in proceeding to acquire the works, franchises and property of any waterworks company with which the town has a contract for supplying the town, or any portion thereof, with water. Laws 1898, chap. 554; ante, p. 148d. § 798}. Sewer system. The town board of any town, on the petition of a majority of the owners of real property in the proposed district, may estab- lish a sewer district, and may appoint three taxpayers therein as sewer commissioners. Laws 1901, chap. 348; ante, p. 163, § 798k. Free baths. Any city, village or town having less than fifty thousand in- habitants may establish and maintain free public baths, and any city, village or town may loan its credit or may appropriate its funds for the purpose of establishing such free public baths. Laws 1892, chap. 473, § 1, a9 amended by Laws 1895, chap. 351. Authority conferred to establish and maintain public baths carries with it, as a necessary incident, power to designate and procure a proper place for the location of such a bath. Poillon v. Brooklyn, 101 N. Y. 132, § 7981. Town fire companies. The town board of any town may appoint, in writing, any number of inhabitants of their town, which they may deem neces- sary, to be a fire company for the extinguishment of fires in the town; but no such company, as herein provided, shall be formed in any incorporated city or village. Each fire company, thus formed, shall choose a captain and clerk thereof, and may establish such by-laws and regulations as may be necessary to enforce the performance, by such firemen, of their duty, and may impose such penalties, not exceeding five dollars for each offense, as may be necessary for that purpose. Such penalties may be collected by and in the name of the captains, in any court hav- ing cognizance thereof, and, when collected, shall be expended by the companies for the repair and preservation of their engines and apparatus. All vacancies which may, at any time, happen in such 644d Suprrvisors’ Manvat. companies by death, resignation or otherwise, shall, from time to time, be filled by the town board. The electors of any highway district, in which any town fire company shall have their head- quarters, at a special meeting lawfully called by the town clerk, who is hereby authorized to call such special meeting may vote, by ballot, a sum of money, not exceeding four thousand dollars, for the purchase of a fire engine and apparatus, and for the pur- chase or lease of suitable buildings and grounds for keeping and storing such fire engine and apparatus and other property of said highway district. And whenever said electors shall so vote said money for the purchase of a fire engine and apparatus and for the purchase or lease of suitable buildings and grounds for keeping and storing such fire engine and apparatus and other property of said highway district, the commissioners of highways may, with the written consent and approval of the town board, contract for and purchase for such district a good and sufficient fire engine and apparatus, and may contract for and purchase or lease for such district, suitable buildings and grounds for keeping and storing such fire engine and apparatus and other property of said district, at a price not to exceed the sum so voted, which engine and appa- ratus and buildings and grounds shall be the property of said high- way district, but may be used and cared for by such fire company. The purchase price of said fire engine and apparatus and build- ings and grounds shall be assessed and levied upon the property of said district and collected in the same manner as other town charges are assessed, levied and collected, except that the amount thereof shall be put in a separate column upon the tax-roll, and the board of supervisors of the county shall cause the sum, as cer- tified by the town board, to be levied upon the taxable property of such highway district. Town Law, § 171. The board of supervisors is authorized to establish fire districts outside of incorporated villages or cities. County Law, § 37, as amended by Laws 1897, chap. 329; post, p. 697, § 798m. Incorporation of fire, etc., companies. The town board of a town in which a fire, hose, protective ot hook and ladder corporation proposes to act, must consent to the incorporation of such corporation, and a certified copy of the Town Boarps. 644e resolution of the town board giving consent must be annexed to and filed with the certificate of incorporation. Membership Corporations Law, § 65; ante, p. 77. See, also, Laws 188%, chap. 315; ante, p. 78. § 798n. Collection and destruction of garbage. * * * Within any town having over ten thousand inhabit- ants or within any district in any such town established by the town board of such town, it shall be lawful for the town board of such town, to provide for the collection of and to cause to be consumed. by fire or heat and to prohibit the throwing, casting or deposit in any body or stream of water, or upon any ash heap or other place than such as may be provided by them within such * * * town or district, any animal or vegetable re- fuse, dead animal, carrion, offal, swill or garbage. And it shall be lawful for the town board of any such town * * * to contract for the collection and for the consumption by heat or fire, of any such refuse or other aforesaid matter, or for the pur- chase, maintenance and operation of any appliances ‘for the collection and consumption thereof, Laws 1894, chap. 666, § 1. § 7980. Garbage — Violation of regulations. Any person offending against any such provision as aforesaid made by any such town board * * * for the collection, or for the prohibition of the throwing, casting or deposit of any such refuse or other aforesaid matter shall be deemed guilty of a misdemeanor. Laws 1894, chap. 666, § 2. § 798p. Garbage — Assessment and collection of expenses. Any expense incurred in any town, or in any district in any town, pursuant to the provisions of this act shall be levied, as- sessed, and collected upon the taxable property of the town or district as to which the same is incurred, in the same manner, at the same time and by the same officers as the town taxes, charges or expenses of such town are assessed, levied and collected, and shall be paid over to the supervisor of such town, and by him applied to the payment of such expense. Laws 1894, chap. 666, § 3% 644£ Supervisors’ Manvat. § 798q. Life-saving apparatus. * * * The town board of any town in this state, may upon the application of ten or more taxpayers furnish, erect and locate such life-saving apparatus, appliances and paraphernalia, and do all things necessary for the practical operating of the same as they may deem advisable, along the shores or banks of any streams, rivers or waters within their respective boundaries. All life saving apparatus, appliances and paraphernalia furnished and erected as by this act provided shall be under the supervision and charge of the * * * town board so directing the furnishing and erecting of the same, which shall be invested with the power to make such rules and regulationg as they may deem proper for the proper maintenance, care and operating of the same, and for the improving, altering or changing of the same at any time when in their judgment they deem it in the interest of their * * * localities so to do. The cost and expense of the furnishing, erect- ing, care and operating of the apparatus, appliances and parapher- nalia as by this act provided shall be paid in like manner as other debts and obligations of the * * * town furnishing, erect- ing, maintaining and operating the same. Laws 1900, chap. 342. § 798r. Licensing hacks, venders, shows, ete. The supervisor, justices of the peace and town clerk of any town having a population as shown by the last federal or state enumer- ation, of more than three thousand inhabitants residing outside of an incorporated city or village, are hereby authorized and empow- ered to license and regulate all public hacks, vehicles, venders, shows, concerts and public amusements in such town, outside of an incorporated city or village, and to fix the fee to be paid for the persons so licensed to said officers, which moneys so collected shall be paid over to the supervisor of such town within thirty days after the receipt of the same, and the said supervisor shall pay the same over to the commissioners of highways of such town, to be applied to the necessary repairs of the roads and highways of such town, after deducting the necessary expenses for carrying out the provisions of this act. Laws 1890, chap. 332, § L § 798s. Rules and regulations. The said officers shall have power to make and establish such rules, relguations and ordinances not inconsistent with the laws Town Boarps. ~ 644g of this state, as they may deem necessary for the proper regulation of such hacks, vehicles, venders, shows, concerts and public amuse- ments. Sueh rules, regulations and ordinances shall be posted in at least ten public places in such town. Laws 1890, chap. 332, § 2. § 798t. Penalties for violations. Said officers shall have power to and may prescribe the pen- alty for a violation of any rule, regulation or ordinance which they may establish, which penalty shall be recovered in the manner hereinafter prescribed, and when recovered shall be paid over to the supervisor of such town within thirty days after the receipt of the same, and said supervisor shall pay over such moneys so received to the same parties as the fees received for licenses are hereinbefore provided for. Such penalty shall in no case exceed the sum of twenty-five dollars. Laws 1890, chap. 332, § 3. § 798u. Summary proceedings for recovery of penalties. All persons violating any rule, regulation or ordinance estab- lished by said officers may be proceeded against summarily before any justice of the peace of such town, such proceedings to be com- menced by warrant upon proper proof and shall be continued and conducted in the same manner as criminal proceedings are now conducted in cases triable before such justices or either of them as a court of special sessions, but all persons charged with such offense shall have the right to waive an examination or to elect to go before any higher court or tribunal. Laws 1890, chap. 332, § 4. § 798v. Fine and imprisonment in default of payment. Such justices shall have authority to fine any person offending as aforesaid, a sum equal to the penalty prescribed by the ordi- nances and may sentence such person, in default of payment, to be confined in the county jail for a period not exceeding ten days and not exceeding the penalty prescribed as aforesaid, and all laws relating to trials by courts of special sessions in such town not in- consistent herewith in the proceedings hereby authorized, the of- fense shall be deemed to be sufficiently described by stating the ordinance and the section thereof claimed to be violated. Laws 1890, chap. 382, § 5. 644h Supervisors’ Manvat. § 798w. Hawking and peddling without license. The town board of any town may, by resolution, prohibit the hawking and peddling of goods or produce in public streets or places, or the vending of the same by calls from house to house, without a license; but such prohibition shall not apply to the peddling of meats, fish, fruit or farm produce, to the sale by sample or prospectus of goods, books or other merchandise where the same are not delivered at the time the order thercfor is taken or to peddling by any person or corporation in this state, provided no sale is made by such person or corporation of drygoods, cloth- ing, drugs or articles of food and all sales are wholly or partly by barter for merchandise, or so as to require a license from an honorably discharged soldier, sailor or marine of the military or naval service of the United States who has obtained a license from the county clerk to hawk, peddle, vend or solicit trade, in pursuance of law. Town Law, § 184, as amended by chap. 314, Laws of 1899. § 798x. Issuance of licenses. If any such occupation in any town shall be so prohibited, the town board thereof shall establish uniform annual fees for such licenses, and the town clerk shall issue a license, specifying the fee to be paid therefor, to any citizen of ‘the United States, applying therefor, that he deems a suitable person to pursue such calling. Upon the presentation of such license to the super- visor of the town and the payment to him of the fee specified therein, the supervisor shall endorse upon the license a receipt of such payment and the date thereof. Such license shall take effect from the date of such payment, and shall continue in force for the term specified therein. Such a license shall not be issued for a longer term than one year nor for a shorter term than three months. Any applicant that has been refused such license by the town clerk may apply to the town board therefor; and the same may be granted or refused by the board. Id., § 185; added by chap. 534, Laws of 1898. § 798y. Penalties. Every person hawking or peddling goods or produce in the public streets or places, or vending the same by calls from house to house, in any town, the town board of which requires a license is i eee Town .Boarns, 6441 for the pursuit of such calling, without having obtained such li- cense, or who refuses to produce such a license to any peace offi- eer who demands inspection of the same, shall be liable to a penalty of twenty-five dollars, recoverable by the supervisor of the town in any court having jurisdiction thereof, and applicable to the support of the poor of the town. The refusal to produce such a license when demanded by a peace officer shall be presumptive evidence that such person is hawking, peddling or vending with- out a license. An action for a penalty imposed by this section shall not be maintained unless it is brought within sixty days after the commission of the offense charged. Id., § 186. § 7982. Unlawful hawking or peddling, or refusal to produce a license a misdemeanor. Any person who hawks, peddles or vends without a license in any town, as required by this article, or contrary to the terms of his license, or who refuses to produce his license on the de- mand of a peace officer, is guilty of a misdemeanor. Id., § 187. § 799a. Niagara and Orleans counties exempted. Niagara and Orleans counties are hereby exempted from the provisions of sections one hundred and eighty-four, one hundred and eighty-five, one hundred and eighty-six and one hundred and eighty-seven of this chapter. Chap. 230, Laws of 1899. § 799b. Peddling and hawking farm produce. The governing board of a municipal corporation shall not by ordmance or otherwise regulate or prohibit the pursuit or exercise of hawking and peddling farm produce except hay and straw within the limits of any such municipal corporation, if such farm produce is hawked or peddled by the producer thereof, or his servants or employes; nor shall the governing board of any such municipal corporation pass an ordinance requiring such producer of farm produce to secure a license for ped- dling and hawking such farm produce within the limits of such municipal corporation. All existing ordinances and regulations prohibiting such peddling and hawking except of hay and straw or Tequiring a license therefor shall on and after the passage of this 6445 _Suprevisozs’ Manvar, —~ act be of no force and effect. Nothing contained herein shall af- fect any pending action or proeeeding to recover penalties im- posed for vioations of existing ordinances and regulations. Noth- ing in this section shall be construed to permit wagons from which farm produce is sold to stand in front of stores or private reai- denees for a longer time than may be necessary for the sale and delivery of produce purchased by the oceupants of such stores or residences; nor to permit the congregating of such wagons upon any street or thoroughfare not set apart by the municipality as a public market for the sale of farm produce. This section shall not apply to cities of the first class nor to the city of Rochester. General Municipal Law, § 28, added by Laws 1901, chap. 389, § 799c. Close season established in towns. The [forest, fish and game] commission, may on request of a majority of the town board of any town in which fish have been or shall be placed at the expense of the state, prohibit or regulate the taking of fish from public inland waters therein, for not ex- ceeding five years, from the first of May next after such fish have been furnished. At least thirty days before such prohibition or regulation shall take effect, a copy of the same shall be filed in the office of the elerk of the town to which the prohibition or regula- tion applies, and printed copies thereof at least one foot square shall be posted along the shores of the waters affected, not more than fifty rods apart. Whoever shall violate or attempt to vio- late any such prohibition or regulation is guilty of a misdemeanor, and in addition thereto shall be liable to a penalty of sixty dollars for each violation and an additional penalty of five dollars for each fish, taken or possessed in violation of this section. Forest, Fish and Game Law, § 156, as amended by Laws 1901, chap. 662. § 799d. Fees, etc., of magistrates and peace officers. The fees of a magistrate and the fees and mileage of the peace officer in connection with the arrest, examination, conviction and commitment of a tramp or of a vagrant under subdivisions one, five or six of section eight hundred and eighty-seven of the code of criminal procedure may be fixed by the board of town auditors, if any, and otherwise by the town board of the town, to which the same are chargeable, not exceeding the amount now allowed by law; and when so fixed shall supersede as to such town any other provision of law, fixing fees of mileage in such case. Town Law, § 165, as amended by Laws 1898, chap. 667; ante, p. 460. See. Sec. CHAPTER XIV. COUNTIES AS BODIES CORPORATE. 800. County a municipal corpora- tion. 801. County boundaries. 802. Disposition of property, When county divided. 808. Contracts of county — suits by and against. 805. Powers of board of super- visors. 806. Their duties. 807. When cannot powers. 808. When may — Chairman of committee may administer oath, delegate Sec. 809. Powers — How exercised — Vote required — Resolu- tions and laws— Form of — Printed proceedings evidence — Rules of board (also § 810) — Reports of committees, 810. Meeting and organization of board — Who is chairman of committee — Officers ‘ of. 811. Penalty for neglect by super- visor. POWERS OF BOARDS OF SUPERVISORS. 812. General powers of board. . As to corporate property. . Audit and levy county charges. . Levy town charges. Levy other legal charges. . Fix salaries and clerks of county officers. Borrowing money. . Enact ordinances as to wild animals, etc. . Enact ‘ordinances as_ to game, etc., also § 835. 9. May divide school com- missioners’ district. 10. May regulate office hours. 11. Penitentiary contracts. 12. May sue official under- takings. 13. Acquire real estate. 14. Create jury districts. Oo NAD ORO De 813. Legalization of informal acts, ete. 814. Correction of assessments, ete. 815. Printing, ete., of journal. 816, 817. Session laws. 818. Election notices, ete. Sec. 819. No power to provide for printing for officers. 820. County records. 821-823. Examination of nesses. 824-828. County building — Change of location of. 828. Condemnation of land. 829. Fire districts. 830. General provisions as to wit- officers. 831. General provisions as to undertakings. 832. Extra compensation pro- hibited. 833. Constitutional provisions as _ to charitable institutions. 834. Constitutional provisions as to denominational schools, 835F. Game and fish (continued) also § 812, sub. 8. 838-842. Grand jurors. 843. Assembly districts. 844. No discrimination against nonresidents. 845. Cannot appoint supervisors to office. 646 Supervisors’ Manvat. COUNTIES AS BODIES CORPORATE. § 800. County a municipal corporation.— A county is a municipal corporation, comprising the inhabitants within its boundaries, and formed for the purpose of exercising the powers and discharging the duties of local government, and the administra- tion of public affairs conferred upon it by law. County Law, § 2; 1 R. S. 735. “Municipal corporation ’’ defined, see § 750a, ante. For ‘‘ Powers of,” see introductory chapter; also, § 750, ante, Decisions. § 801. Boundaries of.— Whenever the boundary line between two counties crosses an island, the whole of such island shall be deemed to be within the county in which the greater part of it lies, unless otherwise directed. 2 R. S. 1701. Whenever two counties are separated from each other by a river or creek, the middle of the channel of such river or creek shall be the division line between them unless hereinbefore otherwise provided. 3 R. 8. 2748. § 802. Disposition of property and apportionment of debts on alteration of boundary.—When a county is divided or its boundary changed, its real property shall become the property of the county within whose limits it lies after the change. The per- sonal property and debts of such county shall be apportioned be- tween the counties interested, by the supervisors thereof, or by the committees of their respective boards appointed for that purpose, subject to the approval of such boards; and the debts shall be charged on each county, according to such apportionment. County Law, § 4; 1 R. S. 735. See Decisions, §§ 752, 754, 756, ante, As to judgments against a divided county, see 1 R. S. 28. § 803. 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Fa ° 3 ° Feige | 4) els Ss e| sf] cE] §| Self S3SF8) SFslPas/"s] 8] 8] sjPe| 8] EF B/25) gs) Bg) Ps —|—|— yee elie eh to ‘z{-oz| ‘oz {*st| et | ‘ot [ost] “Ht "et zt | ir fot] 6 | a] 2} 9] cs] #] e]-z]ul] fe] # = - = — "21983 3 je pue oney “Les § 422 Supervisors’ Manvat, § 858. Directions for preparing the schedule.— Enter the amount reported to the supervisor of the town by the over- seers of highways, and levied by the board, in column.......... Enter the amount required by the commissioners of highways, and the amount voted by the town to be raised for the support of roads and bridges, in COLUMN. 0.0.0 cee eccecasceneenminessemeaenmes vanes Be the amount of columns 1 ‘and 2as standing opposite each town, i in COL DAM ai. cis sswvasiacicerit dre asbNG rtib land cue vo) Ganstutrianesnn ay ~ 834 Supervisors’ Manvat. during the session, the board shall cause the same to be obtained for the next annual session, and the property shall not be taxed until such description is obtained, and shall then be taxed for the year so omitted, in the manner provided for taxing omitted lands. Tax Law, § 51; 3 R. S. 3105. § 968. Third — Review of assessment against nonresident owners or rents reserved —If an assessment of taxable rents shall have been made against any person in any tax district of which he is not an actual resident, the board of supervisors of the county shall have the same power and authority in all respects, and it shall be its duty to correct such assessments as to the valua- tion of such rents and as to the gross amount for which such per- sons shall be assessed therefor, as the assessors of a tax district have as to the assessment of personal property of an actual resident of such tax district. The board may reduce the amount of any such assessment, if necessary, to make such assessment just when com- pared with the other assessments of property upon such roll. Id., § 52; Id. The only power the board of supervisors has in the matter is in the case of a nonresident of the tax district. People ex rel. Youmans v. Supervisors, 60 N. Y. 381-384; s. v., 47 How. 29: Where the assessors assess the amount of rents reserved at a principal sum, the interest of which at the legal rate per annum shall produce a sum equal to such annual rents, precisely as they are required to assess by the statute, the board of supervisors have no power or authority to change or correct in any manner such assessments. Id. Held, also, that the relator having been assessed as he should have been according to the statute the assessor could not lawfully reduce his assessment on grievance day, although the assessments were unjust, by reason of the fact that the assessors, as shown by their petition and affidavits, had assessed all other personal property and also all real property at not exceeding one-third of their true value. And the board of supervisors had no power to reduce the valuation so fixed by the assessors. Id. See, also, Overing v. Foote, 43 N. Y. 290, in next section. § 969. Fourth— Correction of errors by board of super- visors.— Tf it shall be made to appear to the board of supervisors of any county, upon the verified petition of the assessors of any tax district: First. That any property taxable therein has, by any mistake in transcribing or copying the assessment-roll of the preceding year, been placed on the assessment-roll delivered to the super- ASSESSMENT OF PROPERTY. 835 visor, at a valuation less than actually appearing upon the original roll signed by the assessors, such board shall insert in the assessment- roll of the current year an assessment of the property upon the valuation equal to the difference between the actual valuation made by the assessors and the amount at which, by such mistake, the property was placed upon the roll of the preceding year, and tax the same at the rate per centum imposed upon property in such tax dis- trict in the year in which the mistake occurred. Second. That any taxable property therein has been omitted from the assessment-roll of the preceding year, such board shall place the same on the roll of the current year at its valuation for the preceding year, to be fixed by the assessors in their petition, and shall tax the same at the rate per centum of the preceding year. See § 954, ante. Third. That taxable property has been omitted from the assess- ment-roll for the current year, such board shall place the same thereon at a valuation to be fixed by the assessors in their petition, and shall tax the same at the rate per centum of the current year. See § 954, ante. . A copy of the petition under the second or third subdivision of this section, with a notice of the presentation thereof to the board of supervisors, shall be served personally on the person alleged to be liable to taxation for the land omitted from the assessment-roll, at least ten days before the meeting of the board of supervisors; and the board of supervisors shall take no action on such petition, unless proof of the personal service of such petition and notice be made to them by affidavit. The board of supervisors shall give to the person alleged to be liable to taxation for such omitted land, an opportunity to be heard, and on such hearing and review the board of supervisors shall have, as to such omitted property, all the powers of the assessors of a tax district in reviewing and correcting the assessment-roll. The whole amount of tax levied upon land or property omitted in the tax levy of the preceding year shall be | deducted from the aggregate of taxation to be levied on the tax ' district for the current year before such tax is levied. Tax Law, § 58; 3 R. S. 3106. The notice required by the statute must be served as the statute prescribes, and unless it be so served, the board acquires no jurisdiction. See below. 836 Supervisors’ Manvat. Where certain property (rents accruing from perpetual leases) had in 1864, been, in fact, assessed, but to a person not the owner of the rents, and upon petition of the assessors, the same property was put on the roll of 1865, and assessed to the true owner and a tax levied upon it for 1864, held, that such reassessment was legal] and proper. Overing v. Foote, 43 N. Y. 290. That such property could not be reassessed without notice to the owner. Same v. Same, 65 N. Y. 263. If the time and place for the hearing is fixed by a statute, e. g., the annual meetings of the board of supervisors, or town board, such statute is sufficient notice, unless otherwise prescribed. People v. Turner, 117 N. Y. 227. § 970. Fifth— Reassessment of property illegally assessed.— Whenever by the final judgment of a court of competent jurisdic- tion, it appears to the board of supervisors that any property liable to taxation in any year was erroneously or illegally assessed, and that by reason of such erroneous or illegal assessment, such prop- erty did not become subject to taxation for such year, the board shall place the same on the roll of the current year at the valuation thereof, if any, fixed by the assessors for such preceding year; and in case no valuation was fixed by the assessors, such property shall be assessed by the board at such valuation as they may deter- mine for the preceding year. Before fixing such valuation, the board of supervisors shall give to the owners of such property, at the time of the assessment by the board, a notice of at least five days and an opportunity to be heard, and on such hearing, the board shall have, as to such property, all the powers of the assessors of a tax district in reviewing and correcting an assessment-roll. Such property shall be taxed at the rate per centum of such preceding year. The whole amount of tax on property levied in pursuance of this section shall be deducted from the aggregate of taxation to be levied on the tax district for the current year, before such tax is levied. Tax Law, § 54; 3 R. S. 3106. § 971. Sixth— Manifest errors, etc.— Any such board may correct any manifest clerical or other error in any assessment or returns made by any one or more town officers to such board, or which may, or shall have properly come before such board for its action, confirmation or review; and cause to be refunded to any person the amount collected from him of any tax illegally or im- properly assessed or levied, and upon the order of the county court, it shall refund any such tax. In raising the amount so refunded, ASSESSMENT OF PROPERTY. 837 or necessary to,supply the deficiency caused’ by the correction of any error in such assessment, such board shall, in the same or next ensuing tax-levy, adjust and apportion .such amount upon the property of the several towns and wards of the county as shall be just, taking into consideration the portion of the State, county, town and ward included therein, and the extent to which such town or ward has been benefited thereby. Such board shall as- certain, fix and determine the amount to which any person or cor- poration is equitably entitled to receive back from any town, for taxes paid while the boundary line between towns was in dispute and cause the same to be levied and collected.” County Law, § 16; 1 R. S. 739. This subject was discussed in the chapter relating to the board of super- visors, chapter XIV, which see. § 972. Seventh— Unpaid taxes on resident real property to be reassessed.— When the tax on any real property, not assessed as nonresident, is returned as unpaid and so remains, the county treasurer shall, during the month of July, furnish to a supervisor of the tax district in which such real property is located, a certified abstract of the tax-roll relating to such unpaid taxes, and such supervisor, before the delivery of the assessment-roll of such tax district to the collector, shall add a description of such real prop- erty to the assessment-roll of the then current year in the part thereof relating to nonresident lands, stating that it is a reassess- ment of such tax, and shall charge the same therewith. The amount of such tax shall bear interest at the rate of eight per centum per annum from the time it was returned to the county treasurer as unpaid until paid, or until the sale of such property to satisfy such tax by the county treasurer, or if the property is located in a county embracing a portion of the forest preserve, until the returns of such unpaid. tax to the comptroller. Thereafter it shall be regarded for all purposes of assessment and collection, as a nonresi- dent tax for the year in which such description is added. Such description shall conform to the direction of the State board of tax commissioners. If necessary, the county treasurer may cause proper surveys and maps to be made to enable such lands to be sold by description sufficient to convey title. Tax Law, § 89; 3 R. 8. 3114. Neither the General Tax Act (chap. 427, Laws 1855), nor the act of 1841, relating to Kings county (chap. 154, Laws 1841), gives to the comptroller authority to sell for unpaid taxes resident lands, assessed and returned as such. Bennett v. Peck, 112 N. Y. 649 838 Supervisors’ Manvat. The tax upon land of a resident may ultimately be made a lien on the land and enforced against it but only by proceedings subsequent to the first assess- ment. Collins v. L. I. City, 182 N. Y. 321-325; Newman v. Supervisors, 45 id. 676. Upon a return of a tax (on the land of a resident) uncollected the land is to be classed 1s nonresident as to such unpaid tax, and all proceedings for the collec- tion thereof must thereafter be had as if it was the land of a nonresident, 45 N. Y. 676, supra. unless the statute relating to the county prescribes otherwise. 132 N. Y. 321, supra. § 973, Eighth — Rejected taxes.— Transmittal of statement of canceled taxes to board of supervisors.— The comptroller shall transmit a transcript of the returns of all taxes canceled, with the addition of interest thereon, to the county treasurer, who shall deliver a copy thereof to a supervisor of the tax district in which such taxes were assessed, by whom it shall be returned to the board of supervisors at their next annual meeting. If such tax district shall have been divided since the assessment, the county treasurer shall deliver such transcript to the board of supervisors at their next annual meeting. If any such cancellation was by reason of the tax having been paid before the same was returned by the county treasurer, such treasurer shall present the transcript to the board of supervisors of the county, and the amount of such tax, with the interest, shall be collected by such board of the collector or the county treasurer who made the erro- neous returns, and shall be paid into the State treasury. Id., § 105; 3 R. S. 3116. Correction of imperfect descriptions.— The supervisor of the tax district in which any lands are situated, upon which a tax shall have been rejected by the comptroller, or shall have been canceled and charged to the county to which it had previously been credited, shall add to the assessment-roll of the tax district in which the land is situated for the year during which a transcript of the returns of such taxes shall have been forwarded by the comptroller to the county treasurer, an accurate description of such lands, if he can obtain the same, the correct amount of taxes thereon, the tax of each year and each kind of tax separately, and shall furnish the comptroller with all such maps and surveys of such lands as shall be required by him. Such supervisor may, if necessary, cause a sur- vey and map of each lot or parcel returned for more perfect descrip- , ASSESSMENT OF PROPERTY. 839 tion to be made, and the expense of such survey and map shall be atown charge. The board of supervisors shall direct the collection of such taxes so added to such assessment-roll, and they shall be considered the taxes of the year in which the description shall be perfected. If any such supervisor shall not fully comply with the provisions of this section the comptroller shall not thereafter admit, but shall reject, all such reassessed, canceled or rejected taxes as may be returned to him. If such taxes are not levied upon such lands as herein required, the board of supervisors shall cause the same, with interest thereon, to be levied upon the tax district in which originally assessed, and collected with the other taxes of the same year. If the tax district shall have been divided since such assessment, such taxes and interest shall be apportioned by the board of supervisors among the tax districts included in the limits of such original tax districts in such equitable manner as it may deem proper. Id., § 106; 8 R. S. 3217. Correct description of land, etc., to be forwarded to comp- troller.— Whenever the comptroller shall have rejected any tax in the first instance, or have canceled and charged the same to the county to which it had previously been credited, the supervisor of the town or ward in which such lands are situate, shall, if in his power, add to the assessment-roll of such town or ward for the year during which such transcript shall have been forwarded by the comptroller to the county treasurer, an accurate description of such lands and the correct amount of taxes thereon, stating the tax of each year and each kind of tax, separately, and shall furnish the comptroller with all such maps and surveys of such lands as shall have been required by him; and, if necessary, he may cause a sur- vey and map of each lot or parcel returned for more perfect de- seription to be made, and the expense of such survey and map shall be a charge upon such land, to be added to the tax thereon, the board of supervisors shall direct the collection of such taxes and the expenses so added to such assessment-roll, and they shall, for all the purposes of this act, be considered as taxes of the year in which the description shall be perfected. If the supervisor of such town or ward shall not have fully complied with the requirements of this section, the comptroller shall not thereafter admit, but shall reject all such reassessed, canceled or rejected taxes as may be returned to him. Whenever any tax has been rejected by the comptroller and 840 Supervisors’ Manvat. returned to the county to which it had previously been credited, the board of supervisors of such county, or if there be no board of supervisors of such county, then the board of aldermen performing the duties of supervisors, shall direct that such rejected tax be canceled upon the tax-roll in the office of the treasurer of the county, for the year or years for which it was levied. Chap. 152, Laws 1878, as am'd by chap. 951, Laws 1896; 3 R. S. 3117. § 973a.Form of report of committee on erroneous assess- ments.— To the Honorable Board of Supervisors of Onondaga County: Your committee on erroneous assessments, to which were referred the several matters hereinafter set forth, beg leave to report as follows: Town of A. On the petition of the assessors of the town of A., to correct the assessment- roll of 1885, of said town, in the case of Frank P. Avery, your committee report in favor of said petition, and that the sum of $4,490 be added to the town roll and assessed to Frank P. Avery, that being the amount assessed to him in the year 1884. (And so on with each town in alphabetical order.) All of which is respectfully submitted. Dated). sas eiewis's , 1885. . B, Dy a ds Committee. BOP In Oneida county this committee is furnished with a printed report blank, having upon it the instructions for the committee’s use. A copy is as follows: To the Board of Supervisors of the County of Oneida: , The committee upon erroneous assessments, to which was referred the appli- eation of .......... .., for the correction of errors in the assessment-roll of heasiohauoaneen ly , the current year, report that they have duly examined the same and find that the alleged errors are sustained, and recommend that the same be corrected by the supervisor thereof, in accordance with the prayer of the petition. Dated, Utica, .......... | 18. 3% Chairman. (The committee will detach these instructions from the report.) INSTRUCTIONS TO THE COMMITTEH ON “ERRONEOUS ASSESSMENTS.” “ Whereas, Applications for the correction of alleged errors in the several assessment-rolls of this county are becoming numerous, rendering it very im- portant that a uniform system. should be established by. this board upon such applications; therefore, “ Resolved, That in the future all such applications must be presented within five days: from the commencement of the annual sessions of the same. “Resolved, That such applications must be upon the petition of aggrieved parties, clearly stating the basis of the alleged error, which statement must be duly verified by the applicant and accompanied: by the certificate of a majority of the assessors of the town or city where thé property is located, asserting that AssEssMENT oF PRoprrry. 841 \ the said statement of errors is correct; except in cases of double assessments, which may be established by the production of the assessment-rolls containing such assessments. “Resolved, That upon the presentation of such petitions, the same shall be referred to the standing committee on erroneous assessments, who shall proceed: “First. To examine the same and determine whether it is in conformity to this resolution. “Second. To ascertain if it is within the powers and jurisdiction conferred upon this board by the statutes. “Third. To ascertain and determine if the averments of error are fully established, and report each case separately with their conclusions thereon to the board for its action. “Resolved, That the action and judgment of a majority of the assessors in each of the several cities and towns in fixing and determining the value of real estate therein is final and conclusive, and this board will not hereafter entertain applications to change the same.” § 974, Resolution confirming alterations in the rolls.— Having made such changes in the rolls as the board are authorized to make, a resolution in the following form will make the changes so made by the committee the act of the board of supervisors: Whereas, Certain manifest clerical errors and errors in footing existed in the assessment-rolls and assessments presented to this board by the officers of the several towns and wards of this county for their action, confirmation or re- view, and the same have been corrected by the committee on footing assess- ment-rolls, as follows: (Here specify the changes.) . Resolved, That the corrections so made by said committee, and the assess- ments and valuations as corrected on said assessment-rolls, be, and the same are hereby ratified, confirmed and legalized in pursuance of the County Law The duty of passing upon the question of a corrected assesgment-roll, and certifying to its accuracy and completeness as a perfected roll is a judicial duty which cannot be delegated. : People vy. Hagadorn, 104 N. Y. 516. The board of supervisors, not a committee nor individual supervisor, must act thereon, as a board. EQUALIZATION. After the committees on erroneous assessments and footing assessment-rolls report the rolls go to the equalization committee or board. § 975. ‘Appointment of commissioners of equalization.— The board of supervisors of any county of the State may by the concurring vote of a majority of all the supervisors elected to such board, resolve to. appoint three persons to be commiissionersof equal- ization of such county. They shall thereupon appoint such com- missioners, two of whom shall be residents of such county and not members of the board of supervisors, and the third commissioner shall not be a resident of or a taxpayer in such county, but shall reside in the judicial district in which such county is situated. If 842 Supervisors’ ManvaL. there be one or more cities in such county one of such commission- ers shall be a resident of such city or cities and one shall be a resi- dent of the towns in such county outside of such city or cities. The commissioner appointed from such city or cities shall be named by the supervisors representing such city or cities, and the commis- sioner appointed from the towns outside of such city or cities shall be named by the supervisors representing such towns. Both such commissioners, including the third commissioner appointed from the judicial district outside of such county, shall be confirmed by a two-thirds vote of all the members of the board of supervisors. If, after such board has resolved to appoint such commissioners of equalization, they are unable to agree upon the commissioners to be appointed as provided by this section, and such commissioners are not appointed before the first day of July, succeeding the time when such resolution was adopted, the clerk of such board shall apply to the county judge of such county ‘certifying to him the fact that such resolution was adopted and such commissioners have not been appointed pursuant thereto and such county judge shall appoint the commissioners subject to the provisions of this section relating to their places of residence. The term of office of each of such commissioners shall be three years. Not more than one com- missioner shall reside in the same town or city, and if a commissioner remove to a town or city in which another commis- sioner resides, the office of the commissioner so retnoving shall thereupon become vacant. Such appointments shall be so made that not more than a majority of the commissioners belong to the same political party, and the other commissioner shall be chosen from the other political party polling in such county at the last gen- eral election either the highest or the next highest number of votes. If the office of any commissioner become vacant. before the expira- tion of his term, such vacancy shall be filled, for the unexpired term, by the appointment of a person of the same political faith as his predecessor at the time of his appointment. Each commissioner shall be paid by the county for his services a sum to be fixed by the board of supervisors, not exceeding the rate of four dollars per day, for the time necessarily and actually occupied in the perform- ance of his duties, and his necessary and reasonable expenses in- curred while absent from his home in the discharge of his duties, but the total amount paid to any commissioner for his services and expenses in any one year shall not exceed three hundred dollars. Chap. 820, Laws 1896, § 1; 3 R. S. 3104. > ASSESSMENT OF PROPERTY. 843 Between the first day of September and the time of the annual meeting of the board of supervisors in each year, the commissioners shall examine the assessment-rolls of the several towns in their county, and shall visit each town therein for the purpose of ascertaining whether the valuations in one town or ward bear a just relation to the valuations in all the towns and wards in the county, and they may increase or diminish the aggregate valuations of real estate in any town or ward by adding or deducting such sum upon the hundred as may, in their opinion, be necessary to produce a just relation between all the valuations of real estate in the county, but they shall in no instance ‘reduce the aggregate valuations of all the towns and wards below the aggregate valuations thereof as made by the assessors. If the office of any commissioner become vacant before the expiration of his term, such vacancy shall be filled for the unexpired term by the appoint- ment of a person of the same political faith as his predecessor at the time of his appointment. Id., § 2; 8 R. 8. 3105, as amended by chap. 265, Laws 1898. On or before the fourth day of the annual meeting of the board of supervisors in each year the commissioners shall file with the clerk of such board of supervisors their report of the equalized valuations of real estate, signed by a majority of such commission- ers, and the same shall be binding and conclusive on such board of supervisors as an equalization of the assessments of real estate for such year. Id., § 3; Id. § 976. Equalization by board of supervisors.— The board of supervisors of each county in this State, at its annual meeting, shall examine the assessment-rolls of the several tax districts in the county, for the purpose of ascertaining whether the valuations in one tax district bear a just relation to the valuations in all the tax districts in the county; and the board may increase or diminish the aggregate valuations of real estate in any tax district, by adding or deducting such sum upon the hundred as may, in its opinion, be necessary to produce a just relation between all the valuations of real estate in the county; but it shall, in no instance, change the aggregate valuations of all the tax districts from the aggregate valu- ation thereof as made by the assessors. Tax Law, § 50; 3 R. S. 3104. o 844 Supervisors’ Manvat. If it.is deemed necessary,to add to the aggregate valuation of real estates in any tax district, the strict letter of the law requires them, instead of adding a gross sum to the aggregate valuation, to add to the assessed valuation a specified sum upon each hundred dollars. Thus, where a board of supervisors, deeming it necessary to add $300,000 to the aggregate valuation of the real estate ot a particu- lar town, resolved to add the sum in gross, it was held that the board should have voted to, add $19.54 to every hundred dollars, amount- ing in the aggregate to $300,000; but that adding a gross sum was not such a material departure from the statute as would vitiate the tax. Talmadge v. Bd. of Suprs. of Rensselaer Co., 21 Barb. 611. The duties imposed by the tax laws upon boards of, supervisors, of examining the assessment-rolls and equalizing the valuation of the real estates in the different tax districts are quasi judicial, and cannot be delegated, but must be performed by the board as such. Hellinger vy. Gray, 51 N. Y. 610. In equalizing assessments, the board, cannot make allowances for amissians of taxable persons or property from the roll by ‘assessors. People ex rel. Suprs. of Monroe. Co. vy. Hadley, 1 Abb. N. -C. 441. They are simply to equalize valuations as between the several tax districts in the county. They deal with the tax districts as units. If the assessors have amitted persons or property, they cannot take the fact of such omission or whether personal property was assessed below the true value into consideration, for the purpose of increasing the valuation in the tax districts where the omission occurred. Id. The power of equalization by the board is confined to real property only. Id.: People ex rel. Board of Supervisors of Westchester Co. v. Hadley, 76 Nu ¥. 337. They are confined to the valuation of real estate. Id. It seems the price paid on private sale of real estate and a comparison of the difference between the consideration stated in transfers of real estate and the assessed valuation thereof, is not conclusive or cogent evidence to show that the assessed valuation in one county is nearer the real value than in the other. People ex rel. Mayor v. McCarthy, 102 N. Y. 630, The same rule would seem applicable for boards of supervisors, in comparing the valuations of tax districts. ae The court says, “ The price paid in sales of real estate, between individuals, is not, in any view, competent evidence of value.” Id. 638. “ Prices obtained upon public sales are, for obvious reasons, considered some proof of the value of the property sold, and are receivable as evidence upon the questions of value.” Id. 639. ASSESSMENT oF PROPERTY. 845, The valuation of property is necessarily a matter of opinion among men, and must, under all circumstances, be finally determined by the judgment of indi- viduals, and the scheme of the statute seems to be to leave its decision to the officers selected for that purpose, and to make their determination conclusive evidence of such value, for the purposes of taxation. Id. 642-643. Except for the provision of the statute authorizing parties whose property is assessed, to appear before thé town, ward or city assessors, and make affidavit as to the circumstances and value of property assessed to them respectively, no provision is made for the hearing of such parties, by any of the administrative podies engaged in perfecting the valuation of taxable property, and it is to be implied by irresistible inference, therefore, that the law contemplates that. such bodies shall proceed in the performance of their duties, upon their own knowl- edge, information and judgment, and so far as they may be deficient therein that they will, in their own way, inform themselves of such facts, as it may be necessary to know, in order to discharge their duties intelligently.” Id. 643. See, also, Decisions, §§ 977 and 978. The duties of supervisors in examining assessment-rolls equalizing the valuation of real estate in the several towns, are quasi judicial, and cannot be delegated, but must be performed by the board as such. Ne-ha-sa-ne Park Assn. v. Lloyd, 74 St. Rep. 672; 7 App. Div. 459. See chap. XIV. § 977. Appeals to the State board of tax commissioners from equalization by board of supervisors.—— Any supervisor may appeal in behalf of the town, city or ward which he wholly or in part represents, to the State board of tax commissioners, from any act or decision of the board of supervisors, in the equaliza- tion of assessments and the correction of the assessment-rolls. If such appeal is brought in behalf of a town, a majority of the town board of such town, if in behalf of a city, a majority of the supervisors representing such city, or if the assessment in the wards of any city are equalized separately and such wards have separate assessment-rolls, then the alderman or aldermen repre- senting such ward in the common council of the city shall first consent to and approve of the bringing of such appeal. Such ap- peal shall be brought within ten days after the delivery of the assessment-roll to the collector by filing in the office of the county clerk a notice thereof, with such consent indorsed thereon or an- nexed thereto, together with the affidavit of the supervisor so appealing, that in his opinion injustice has been done to such town, city or ward by the act or decision from which the appeal is taken; and also within such time, by serving personally or by mail, a duplicate or copy of such notice, consent and affidavit on the chair- man or clerk of the board of supervisors, and by mailing such a copy or duplicate to the State board of tax commissioners. Tax Law, § 174; 3 R. 8. 81382. See Forms below. 846 Surervisors’ Manuva. Under the petition of the relator, as supervisor of the town of Ontario, alleging that the defendant, the board of supervisors of the county of Wayne, had adopted an erroneous method in equalizing the assessments made by the assessors of the several towns ‘of the county, and that the result was prejudicial to his town, a writ of certiorari was issued to review the proceedings of the beard. Held, that the writ should be quashed, as the relator might have appealed from the equalization, in behalf of his town, to the State assessors, and upon such appeal have obtained a decision whether or not injustice had been done to the town, and if there had been, have had the requisite correction made. That the provision of section 2122 of the Code of Civil Procedure, declaring that, except as otherwise expressly prescribed by statute, a writ of certiorari cannot be issued ‘‘ where the determination can be adequately reviewed by an appeal to a court, or to some other body or officer,”’ did not violate the provision of the Constitution (art. 6, § 6), that “‘ there shall be the existing Supreme Court with general jurisdiction in law and equity,” nor deprive the relator of any right which he had to prosecute his remedy by ‘“‘ the law of the land,” but simply denied to him the right to demand the exercise of the discretion of the court in issuing a writ of certiorari on his application when he had an adequate remedy by appeal. It appeared that the equalization sought to be reviewed was produced by the adoption and use of a table of decimals, one for each town, which represented the percentage of the aggregate assessed valuations with which the towns, respectively, were charged in the equalization as made, and that, in their appi- cation and use by the defendant of those factors, the assessed valuations of the personal as well as of the real estate were included, by which means the valua- tions, in the respective towns, of the personal property, as they appeared in the assessment-rolls, were modified, and for some of the towns increased and for others diminished, but the aggregate valuations of the real and personal estate of all the towns remained the same as that of the assessed valuations. Held, that this method was clearly irregular and erroneous for the reason that the board of supervisors, in making the equalization, lawfully had nothing to do with the assessed valuations of personal property other than to continue them as made by the assessors of the respective towns. That while the equalization rests wholly in the judgment of the board of supervisors, and the results must depend upon the action of a majority, when all the members do not concur, the error in the manner of doing it is not simply one of judgment, where the proceeding is in evident violation of the statute, as was that under consideration; nor was it justified by the recognized use of that method in the county of Wayne for several years preceding that in question; nor is the principle of estoppel applicable to the action in that respect of any supervisor as the representative of his town. People ex rel. Hill v. Supervisors, 49 Hun, 476. See, also, Decisions below. § 978 Appeals, how conducted.— The board of tax commis- sioners may prepare a form of petition and notice of appeal from decisions of the board of supervisors in the equalization of assess- ment and rules and regulations in relation to bringing such appeals to a hearing or trial thereof. Such rules shall provide for a hear- ing on the papers and proofs submitted to the board of supervisors on making the equalization, in case the party so desires, and also, in case the notice of appeal so specifies, for the taking of additional evidence offered by either party. The appeal shall be heard in the county in which it originated. In either case such hearing shall be had at a time and place to be fixed by the board upon notice of ASSESSMENT OF PROPERTY. 847 at least twenty days by mail to the party appealing and to the clerk of the board of supervisors of the county in which the appeal is taken. If the appellant or his successor fails to appear at the time and place appointed or upon any day to which such hearing and trial shall be adjourned, the board shall make an order dismissing the appeal, which shall have the same effect as if the appeal had not been sustained after a hearing on the merits. Tax Law, § 175; 3 R. 8. 3182. The following decisions were under the old law and are now applicable, using the term “tax district,” instead of “ward” where a whole city is a tax district. It was held that the State assessors are authorized and it is their duty, apon appeal to determine: 1. Whether the town appealing has suffered injustice as compared with other towns in the county. 2. Whether such town shall have a deduction from its valuation and the amount thereof. 3. Upon what other town or towns such deductions shall be placed and the portion thereof which shall be placed on each. People ex rel. Bd. of Suprs. of Westchester Co. v. Hadley, 76 N. Y. 3387. The comparison is not between the town appealing and the residue of the county as an entirety, but between it and the other towns as distinct and separate organizations. Id. It is essential that said assessors shall take into consideration the valuation ‘of all the towns in the county separately, and if they find injustice has been Aone to the appealing town by an excessive valuation as compared with some of the towns, they may remedy it by thus placing the excess upon those towns; and this although other towns which have not appealed have suffered a like injustice; for the purpose of correcting the injustice complained of these towns cannot be regarded. Id. The State assessors are not required upon such an appeal to take testimony ‘as to the amount and value of the personal property in the towns. As a board of supervisors in making equalization are confined to the valua- tion of real estate, the State assessors have no authority beyond this. Id. It is not an available objection where the decision of the State assessors was forwarded by mail in due season, that it was not filed with the clerk of the board of supervisors before the beginning of the next annual meeting. Ta. When such decision was certified and forwarded by mail to the board of supervisors, within ten days after it- was made and signed by the State assessors, but not until after the commencement of the next annual session, and the hoard omitted to carry the decision into effect, held, that a mandamus would lie to compel the execution of such decision. ~ People ex rel. Robinson v. Bd. of Suprs. of Ontario Co., 85 N. Y. 323. The court cannot on certiorari review the rulings of the body or officer in ad- titting or rejecting evidence. An order made by the State assessors in a county other than that in which appeal originated in respect to certain documentary evidence and the time 848 Supervisors’ Manuva. within which it should be produced, is not such a part of the trial as to violate section 2 of chapter 49, Laws of 1876. Section 3 of that act does not prohibit the board from taking evidence as to the value of real estate aliunde the assessors’ valuation, nor an inquiry into the value of personal property. People ex rel. v. The Board of State Assessors, 22 N. Y. Week. Dig. 453. § 979, Determination of appeals.— On every such hearing or trial, the board of tax commissioners shall determine whether any, and if any, what deductions ought to be made from the aggre- gate corrected value of the real and personal property of such tax district as made, and to what tax district or districts in such county the amount of such deductions, if any, shall be added; and shall certify their determination, in writing, to such board of supervisors and forward the same by mail within ten days thereafter to the clerk of the board, directed to him at his post-office address, and forward a copy thereof to the supervisor appealing. Such deter- mination shall be carried into effect by such board at its next annual session. Tax Law, § 176;3 R. S. 3133. See Decisions below, and ante, this subject. § 980. Costs on appeal.— The board of tax commissioners shall certify the reasonable expense on every such appeal, not exceeding the sum of two thousand dollars for services of counsel and one thousand dollars for all other expenses, including the compensation and expense of the stenographer. If such appeal is not sustained, the costs and expenses thereof so certified shall be a charge upon the tax district or districts taking such appeal and shall be levied thereon by the board of supervisors. If the appeal is sustained, the amount of such costs and expenses so certified shall be levied by the board of supervisors upon, and collected from, the county in the assessment and collection of taxes for the current year, except the tax district or tax districts whose appeal is sustained. If there shall be appeals by more than one tax district in the county, some of which are not sustained and some dismissed, the State board shall decide what portion of such costs and expenses shall be borne by any tax district whose appeal is dismissed. Id., § 177; Id. The statute seems to limit the amount of costs and expenses which the board of supervisors can audit against the defeated party to the amount cer- tified by the State assessor. So that the case of The People ex rel. Burhans v. Supervisors will not now apply. 32 Hun, 607. 5 At a meeting of the board of supervisors of the county of U., bills of ex- penses, duly verified, incurred by it in equalization. proceedings, were presented. ASSESSMENT OF PROPERTY. 849 The supervisors and counsel of the city of K., the party appealing, had notice as early as November 13th of the amount of expenses claimed to have been incurred by the board. On November 21st, the board, then in ses- siou, appointed a committee to examine the bills and report theeron. On December ist the counsel for the city notified the committee that the city desired to be heard. On December 3d, the committee made a report to the poard, and upon its being read, the supervisors of the city requested that con- sideration thereof be postponed until the next day in order to give them time to examine the bills and present objections; the board, however, proceeded to act upon the report and made the audit, no specific objections being made by the city supervisors to any of the items; it was the practice of the board to adjourn on the 5th. In proceedings by mandamus to compel the common council of the city to levy and collect the sum audited, held, that under the circumstances disclosed, no legal right of the city was invaded by the denial of the application for delay. Also held, that the board of supervisors had such an interest in enforcing the collection of the costs that it could authorize the proceedings; that the expenses, when incurred, were, in the first instance, on its credit, and so were county charges, it simply having a remedy over against the city in case the latter failed on its appeal. The board passed a resolution on December 4th, authorizing the employ- ment of counsel named ‘in all matters of litigation”? growing out of the equalization, and authorizing him “to take all necessary and proper proceed- ings in the name of the board.” Subsequently a committee of its members was appointed with full power to do all things necessary in the litigation. Held, that ample authority was thus conferred to institute the proceedings. The charter of the city provides a special system for the collection of taxes therein. It was objected that the charge against the city could not be enforced. Held, untenable; that the direction in the act of 1873 (chap. 327, Laws 1878), requiring the sum audited by the board of supervisors to be ‘“‘ levied upon the taxable property in said * * * city,’”’ is to be carried out by causing the same to be levied in the usual way provided for levying and collecting taxes in the city. People ex rel. Board of Supervisors 7. The Common Council of the City of Kingston, 101 N. Y. 82. Laws N. Y. 1884, chapter 435, which provides that, on the decision of an appeal from the equalization of the board of county supervisors, the State assessors shall certify the reasonable costs and expenses, to be paid by the losing party, does not deprive attorneys who have resisted such an appeal on behalf of the supervisors from recovering the agreed compensation for their services, though such compensation exceed the amount certified for their ser- vices by the State assessors. Where the supervisors refuse to audit the bill for such compensation for want of authority under said statute, mandamus will lie to compel them to do so. People ex rel. Anibal v. Suprs., 6 N. Y. Supp. 591; s. ¢., 53 Hun, 254. § 981. Procedure on appeal. The following are the forms prescribed by the State board: RULES AND REGULATIONS OF THE STATE BOARD OF TAX COMMISSIONERS. Pursuant to the provisions of section 175 of chapter 908 of the Laws of 1896, the State board of tax commissioners make and declare the following rules and regulations relative to the bringing and hearing of appeals to said board from the decisions of boards of supervisors, viz.: / ; : First. The notice of appeal and affidavit thereto shall be substantially in one of the following forms, which ever may be applicable, under the provisions of section 174, chapter 908, Laws of 1896: 850 Suprrervisors’ Manvat. (Notice of appeal in behalf of town or ward.) To the Board of Supervisors of the County of ........... eee ee ee et Gentlemen.— Take notice that, as supervisor of the ........+- Of weseeesere, I hereby appeal to the State board of tax commissioners of the State of New York, in behalf of said ................ from the act or decision of the board of supervisors of said county of . »..... in the equalization of assess- ments and correction of the assessment-rolls of said county, as made on THO cee NON OE «os vaeceusceeee , A. D., 18... On the hearing of this appeal, (evidence in addition to the papers and proofs submitted to the board of super- visors on making the equalization, may be offered by either party). If the appellant so desires, strike out the words within the parenthesis above and sub- stitute the following: (The evidence will be confined to the papers and proofs submitted to the board of supervisors on making the equalization.) DATEG oo scaies lasize.8: Haaisaure sey ie. Dy, 18 os Supervisor of the . Salat onsets spibtvasazes OL: shies: Sheree hae arssiayeate ieee eeu s [ AFFIDAVIT. | STATE OF NEW YORK, . ais Hews aes elee .. County, 88 didi bewe Bae tenes «eeeee++-, Deing duly sworn, deposes and says, he is the supervisor OL WES ne ieseins axe ayeusnie eusoare soca OP ise suse deanceceranet eoee+» and in his opinion injustice has been done to said .......... eee ee en ees by the act or decision of the board of supervisors of the county Of ...........eeeeeeee . in the equalization of assessments and the correction of the assessment-rolls of said county, as made on the ........ day Of .ssseceseseeesy A, Dz, 18., ee ee ay Subscribed and sworn to before me, this si iswlstyae day of .........., A. D., 18.. (CONSENT TO BRINGING APPEAL.) To the Board of Supervisors of the County Of..........c cece ee ened Gentlemen.— Take notice that we ..........ceeeeeeees , Supervisor of the aan Ke Hee oR ¥ (town or ward as the case may be) ........ Of ..ee eee eeee ON esioracnaiienday (here insert names and official title of a majority of the town board or the name or names of the alderman or aldermen of the ward, as the case may be) who together constitute a majority of the town board of the said town or (being the supervisor and aldermen of the said ............ ward Gf said. City) OF x223464 50 e4e50000% , do hereby consent to and ap- prove of the bringing of an appeal to the State board of tax commissioners of the State of New York on behalf of said .............. OL Bs de woeeries from the act or decision of the board of supervisors of the county of...... 4 in the equalization of assessments and correction of the ee of said county. as made on the........ day Of ..........+4++, Ae D,, 18.. ASSESSMENT OF PROPERTY. 851 (NOTICE OF APPEAL ON BEHALF OF A CITY.) ‘To the Board of Supervisors of the County of Gentlemen.— Take notice that we, Acker plane nates Va glalee aOR as supervisor of TG cau de oewe cu ene ward of the city of ........5 .cceeeeeee as supervisor Of the agaie ceseieee as ward of said city; ............ +.e.. @S Supervisor OL THE. ccs ee Rae ss ward of said city; .............00.. as supervisor Of the saa esas wavews cox ward of said city; who together constitute a majority of the supervisors representing said city; do hereby severally appeal to the State board of tax commissioners of the State of New York, from the act or decision of the board of supervisors of the county of .............eceee in the equalization of assessments and correction of the assessment-rolls of said county, aS made on the ...... day Of 2 siedswsewas , A. D., 18.. On the hearing of this appeal (evidence in addition to the papers and proofs submitted to the board of supervisors on making the equalization, may be offered by either party). If the appellant so desires, strike out the words within the brackets above and substitute the following: (The evidence will be confined to the papers and proofs submitted to the board of supervisors on making the equalization.) STATE OF NEW YORK, pes . OGnly OE dgu kes eee bs ieee seeds (ieee sa ca eee es VéRb a ENA CEw s OR a Re eRe S Ge Rowe S being each duly and severally sworn, doth each for himself depose and say: the said ............ that he is the supervisor of the .......... ward of said city of....... Secisheuue’e ThE Wid cance ux wee that he is supervisor of the .......... ward of said city; (he £610 cae saw gua that he is supervisor of the ...... »... ward of said city; the said .......... that he is supervisor of the .......... ward of said city; and the said y ci vswas ss ew se shige s we eee Mae y eo wees © meine sug doth each for himself further depose and say, that he, with his coaffiants, are a majority of the supervisors representing the city of ..........eeeeeees ; that in his opinion injustice has been done the city of ...........+5005 by the act or decision of the board of supervisors of the county Of .....-.seeeeeeeees in the equalization of assessments and correction of the assessment-rolls of said county, as made on the ...... Gay OF ewiini a uiesce sas , A. D., 18.., and he consents to, and approves of, the bringing of an appeal therefrom on behalf of said city. Subscribed and sworn to before me, this aethens day of .........., A. D., 18.. Second. On the hearing, the appellant shall be deemed to have the affirmative, and the action of the board of supervisors shall be regarded prima facie as correct, until such presumption is overcome by evidence establishing the allegation of injustice done to the appealing town, ward or city. Third. The board of supervisors shall be deemed the respondent. Fourth. The appeal may be heard on the papers and proofs submitted to the board of supervisors on making the equalization, in case the appellant so desires; or additional evidence may be offered by either party in case the notice of appeal so specifies; in the latter case, in order to establish the allega- tion of injustice and erroneous equalization the appellant must show by 852 Surrervisors’ Manvat. evidence, oral, documentary (or by depositions when said board so directs) the full and true value of sufficient property in each town, ward or city of said county, to determine the full and true value of the property of said town, ward or city with reasonable accuracy. Fifth. The State board of tax commissioners will require the production of all the assessment-rolls, on which the board of supervisors made the equaliza- tion appealed from, and such rolls will be regarded as a part of the evidence in the case. Sixth. The appellant will be required to present a correct statement of the railroads in each of the towns and cities of the county. Such statement must contain the name of the railroad, miles of roadbed, and width of the same, number of continuous tracks, and length of switches or side-tracks, real estate, if any outside of roadbed, and the estimated full value of all buildings, as depots, workshops, roundhouses, water-tanks, ete. This requirement may be waived in the discretion of the board of tax commissioners, Seventh. The appellant will also be required to present at such hearing the area in acres and assessment (for purpose of county and State taxation) of each incorporated village in the county. This will not be required in counties where assessors have made separate assessments for farm and _ village property. S Eighth. The appeal will be heard at the time and place appointed, unless sufficient cause shall then and there be shown by affidavit, why an adjourn- ment should be granted. Ninth. After due notice of the time and place for the hearing of said appeal shall be given by the board of tax commissioners to the party ap- pealing, and to the clerk of the board of supervisors of the county in which the appeal is taken, it shall be the duty of the clerk, receiving such notice, to im- mediately serve a copy of the same on each of the supervisors of said county, personally or by mail. _Tenth. The State board of tax commissioners will require a detailed and itemized statement of all expenses claimed by the respective parties, verified by affidavit, proving the amount of such disbursements and charges, and showing the necessity thereof before said board will proceed to certify the reasonable costs and expenses arising from and connected with said appeal as prescribed by section 177 of chapter 908 of the Laws of 1896. Eleventh. When more than one appeal shall be pending in a county, brought by different supervisors, on behalf of different towns, wards or cities, said appeals shall all be heard at the same time and together. Twelfth. Not more than one counsel will be heard on either side, on the final argument of the matter, unless for special reasons then shown. Thirteenth. Subpoenas will be furnished on request, by the tax commis- sioners to either party. Dated, Albany, January 1, 1897. MARTIN HEERMANCE, EDWARD L. ADAMS, ROLLIN L. JENKINS, State Board of Tax Commissioners. ° Decision of the State board of equalization reviewable on certiorari. This proceeding was instituted to review a decision of the State assessors, sustaining an appeal taken by the supervisor of the town of Perth, from the equalization of the assessments of the county of Fulton, made by the board of supervisors of Fulton county, and directing that a sum therein named should be credited to the town. Upon the hearing of the return made to the writ of certiorari it appeared that the State assessors admitted in evidence records of deeds of conveyance of lands in the several towns of the county against the objection of the relator, and that subsequently the considerations ASSESSMENT OF PROPERTY. 853 expressed in the several deeds thus admitted, were claimed by the town of Perth to furnish some evidence as to the value of the several pieces of real estate described in them. Held, that the decision of the State assessors, in admitting the evidence, wag not a violation of ‘‘ any rule of law, affecting the rights of the”’ relators, as these words are used in subdivision 3 of section 2140 of the Code of Civil Procedure, for the reason: First. That in the disposition of appeals like the one in question, the State assessors are governed and controlled by statutory provisions, and the rules and regulations made by them in pursuance of the authority so to do con- ferred upon them by the said acts; and Second. That while they have not full power to render a decision of their own volition and without evidence, yet they are, to some extent, vested with a discretionary power to take action, without restricting their proceedings to strict technical rules, People ex rel. Schabacker v. State Assessors, 47 Hun, 450. The action of the State board of equalization in the discharge of the duty imposed upon it of equalizing the State tax among the several counties of this State is judicial in its character, and when it has acyuired jurisdiction any error in its judgment or mistake in its conclusions can be asserted only in some direct proceeding for review. Mayor, etc., of New York v. Davenport, 92 N. Y. 604. The fact that said board did not have before it at its meeting a written digest of facts to be prepared by the State assessors, is not a jurisdictional defect, and is immaterial. Id. The fact that the board increased the valuation of a county without swear- ing and examining witnesses is immaterial; that is the duty of the State assessors, arid upon the information given by them to the board, it is authorized to act. Id. Nor does the fact that the board, after a short secret session, adopted a schedule of equalization, prepared by one of the assessors, affect the validity of its decision. Ia. The fact that the State board of equalization, after giving a county full opportunity to present proof, information and argument, went into secret session when deliberating upon the equalization of assessments, excluding the representatives of the county from participation therein, and declined their assistance and advice in making such equalization, does not justify a charge of misconduct against the board. People v. McCarthy, 102 N. Y. 631. Nor is it just ground for such a charge against the State assessors, that, in seeking information as to the value of real estate in the county, they did not accept offers of assistance and advice tendered by the county tax and assess- ment officers. Id. It seems.the price paid on private sale of real estate is not competent evi- dence of value, and a comparison of the difference between the consideration stated in transfers of real estate, and the assessed valuation of such real estate in two counties of the State is not conclusive or cogent evidence to show that the assessed valuation in the one county is nearer the real value than in the other. The statutory scheme of valuation for purposes of taxation stated and explained, Id. 854 Supervisors’ Manvat. The court will not reverse a decision upon certiorari, as against the pre- ponderance of evidence, under Code of Civil Procedure, section 2140, sub- division 5, if there was evidence before the body whose decision is sought to be reviewed, legitimately tending to support the determination as to all material facts. So held, upon certiorari to review the decision of the State assessors upon appeal by the supervisors of a city from the equalization of assessments of the county made by its board of supervisors, the material fact being the value of the real estate of the several towns and in the city. People ex rel. Wyatt v. Williams, 17 Abb. N. C. 366. In a proceeding to review a decision of the State assessors, upon the hearing, it appeared that before the State assessors two classes of evidence were admitted and mainly relied on by the parties hereto, one known as the “‘sales list,’ which is an abstract from the county clerk’s records, where they purport to show the true consideration of transfers of real estate and the other the opinion of witnesses who were acquainted with the value of real estate throughout the county. Held, that the “sales list’? was competent evidence only because made so by the board of assessors themselves, and is not common-law evidence, and that there being no such preponderance uf evidence against ‘the existence of the facts found as would warrant the setting aside of a verdict to the same effect, the decision of the board could not be disturbed. Pecple ex rel. Carter v. Willlams, 48 St. Rep. 207. THE LEVY OF TAXES. § 982. Levy of tax by supervisors.— The board of supervisors of each county shall, at its annual meeting, levy the taxes for the county, including the State tax, upon the valuations as equal- ized by it, and estimate and set down in a separate column in the assessment-roll of each tax district therein, opposite to the sums set down as the valuation of real and personal property or property of incorporated companies or of the taxable rents reserved, the sum to be paid as a tax thereon, including the State tax, as fixed by the comptroller. Such assessment-roll shall, when the warrant is an- nexed thereto, become the tax-roll of the tax district, and a copy thereof shall be delivered to the proper supervisor, who shall de- liver it to the clerk of the proper city or town to be kept by him for its use. Tax Law, § 55; 3 R. 8S. 3107. The board is required, not only that it shall establish a ratio upon which the tax is to be based, but also, that it shall compute and enter in the roll, in a column opposite the valuation of real and personal estate, the amount of tax levied thereon; this must be done under the supervision of the board and before the roll can be certified to as completed. People v. Hagadorn, 104 N. Y. 516. The board of supervisors cannot amend the roll of any town, after they have finally acted on it and issued their warrant to the collector. People ex rel. Lorillard vy. Supervisors, 15 Barb. 607 People ex rel. Weeks Vv. Supervisors Queens Co., 82 N. Y. 275. ASSESSMENT OF PRopPERTY. 855 The assessment-roll must be completed (the tax inserted and confirmed) be- fore the warrant is annexed thereto. Bellinger v. Gray, 51 N. Y. 610. Where a board of supervisors adjourns sine die, and delivered to a super- visor the assessment-roll of his town, with no figures or amounts in certain columns of the roll (one column being the “ amount of tax’), i. e., the tax was not “extended,” but left with him a warrant signed by them annexed to the roll, and the supervisor, after adjournment, inserted the figures and de livered the roll and warrant to the collector, it was held to be illegal and no tax could be collected thereon. Id.; People v. Hagadorn, 104 N. Y. 516; People v. Chapin, 105 id. 309. The clerical work of extending the tax may be done by a committee, the jndividual supervisors, the clerk or any person designated. See “ Confirming Tax,’’ next paragraph. Pecple v. Lohnas, 54 Hun, 604; 28 St. Rep. 246. See County Law, § 50, subd. 8; 1 R. S. 750. Confirming tax as extended.— The supervisors of each town having completed the extension of the tax upon the roll, their acts should be ratified and confirmed by the board. The usual practice is to call the roll of towns, and each supervisor rises and states the result in his roll. The following resolution is generally passed therefor: Resolved, That the taxes as extended upon the assessment-rolls of the several tax districts, presented to the board by the supervisor thereof, be and the same are hereby confirmed, and that warrants be issued to the collectors of such tax districts for the collection of the same. This will make the extensions official. This confirmation is essential. Methodist Episcopal Church v. Mayor, 20 Hun, 297-298, and cases cited; Bel- linger v. Gray, 51 N. Y. 610-621; People v. Hagadorn, 36 Hun, 610, and decisions last above; People ex rel. Gray v. Lohnas, 54 id. 604; 28 St. Rep. 246, Except in certain cities in some few cases, the rule to be followed is the above. § 983. Form of assessment-roll, with tax extended.— A railroad corporation owning real estate is a ‘‘ resident” of the town or tax district wherein its road is situated, and taxed and assessed in the same man- ner as an individual, as follows: Surrervisors’ Manvat. 856 "868A 'N TOL ‘SL WON “4 “UU A PA ‘N ‘Tes xo ojdoog oag ¢ 0s 08 OF gt0‘S$ seeeesesooss 1 00 000°rS 00 009‘ sors ors ine 1 ° teeeeereerenees HO0]S conn ss poe Sqiodoid [wor UIyoONpeEp 107J8 [Bz “tol ON ‘prem | 't'tttt*** | 00 Q00'S sreeseeesers | 09 QOO'OSF 00 000‘00T sevens sq9ans -1d'o Jo %o, Surpeeo yrxis - AVY sig -xo punj oaAJosed . pae YyIsE puv sjyoid snjding -A}IO WIM Se —— -oq_ = ‘enuesBe =| 00 000'00F$ qwinoyg sepan pues ao Aimos =| 00 000'OOT = °*"07B}SE [BEI 10J pIvy -BUL pue ‘paq 00 000'00S$ seeeeeeeeesee aT pred -pvor ‘aang aq 0} pamoes pue -onaqsaedns ut pred 4904s [eyrdep Be ee ea Aued -WOD PROATIVY WLI}I] Pus YIOA MONy “qdurexo ‘sor} -Jan0es "§ “9 000'S$ PAJONpod 00 F eeanaereeeee 00 000'T eee een ee eeeeae eee eee meee aseenn Redeem eee e nee naee 938489 8, T]]WS “moiydure uyor jo ny sv ‘A1uey ‘ssuysnog -X9 SITY 103 gos'T$ poJonped OP OL a aay ‘somes ‘Ajay sn0q 00 8 008 5 Bt ness myo ‘80d, 0g 00 P wessevccseereaes [on * ago ‘oog 00 3t OOT ebereneee Wea eeaisc eee TOL 30d *SaBy]Op UL is secgucasuosas sarin isasies Sed autores Bs. 'eelgede-co'se. @ aise sobs fe cag gs tava Sra TRUSSO hes BEATE 854 must be complete before delivery .............. Baten teapeienaiirses tay he 854-5 equalization of. (See Equalization.) corrected roll to be delivered ......... cc cece cece tence eens eenenes 860 for railroad debt when town divided. (See Railroad Aid Bonds.) §$. mark not: essential in, i. oss cccisceewcc des seed ee eeeseroersouees 861 Of. rejected, LaXeS). .3i2..s6s) wos ga aaa ee Sea MES OYE ERE Rt eae aS 838 to pay town debt for railroads. (See Railroad Aid Bonds.) (See Assessors.) ASSESSMENT: void, moneys paid thereon may be recovered............ 422-5, 670-4 when town boundaries changed .............cccc cece cece neceees 611 (See Assessors.) ASSESSORS: whois eligible £02) ies snsnvewd 628 eee eos cise sips eS EAR ee pee’ V1 ClectiOn Of 2. c2e 56 caer eee a ea tlew ae eeUlohe eee Sievnseed sien eies amie 770 appointment: Of 22.002 ccieess wae be scat ieee ies: os Hees 14-18, 771 (See Appointment.) NOCICE, OF 5 desea daca areeede e ea winlein. Ge matalan 4 hse Ra eke eae EOS V71 who are in villages and cities i Sides he ea alle 6. Aeesdeatah ov eid 3B topastaane SAE ade 770 VACANCY iM) OMICO: OF | aries cs piarciapauete s ciidcers jas. <6 giersiaveic te sacerss0i “en teie's 13-18, 770 Temoval from office Of ....... ccc cee reece ete w ene e eee ne ee eee: 18 to take oath Of Off1Ce: secs suscew ss cusceae soy wee Kegebres -. 11, 12, 771 TOLM. (Of. ioscan scare sa sa aa ea BENS Ls Se 5 ¥ SSeS Sew aM aR 11 CORI: OF: OMICE: OL « wiiicre.s 6:8 ersnaaiee, 008 Se Saye athens S/R Ge RE aca ce A 9 validation of official acts before qualifying ............--eseeeeeee. 25 what is qualifying for Office ......... Sstisdent tetiered Piak, Sy Seonuaase aaevenetr oes 29 JUTISMIctiON Of 6... ce cee ete c ee amen on an enenes peecnee yesa 771 when personally liable for their acts............-000-0- wate e@ duane 771-2 “PHOT DOU s-svaiasaceceve- ales edie ¢ SRW aS CHS a BREE Kee BABS ote 771-2 POWELS Of 2.2 c ee ccc cece een e tba e nen eeeeenneee sitesg id-etretiaw.a-s 772 (See Pence Viewers.) : -may administer OathS ....... 6. ce cece cece eee e eect ee teeenes T12 to prepare jury listS ....... cc ccc e eee ee eee e eee ees ae... 83, 90 when to receive returns of elections .............220005 Bigale 744-7 directions of State board t0.......... cece cece e ee ences aeeeee TH8 tax district defined wicccc cess ee ee beens eeaeaaeae ene ce we 174. may divide tax district among themsSelveS .........eseeeeees 14 ¢ 948 : Inpex. ASSESSORS — Continued: Page. powers of — Continued: to ascertain taxable persons and property .. Soles eeees 114, 775 to. make inquiry .......... how done ................6. Isjereicasve #6 BAe Tass eee Os taxable persons ...............-2.- as to personal. property person to. be taxed where he resides............... ai 775, 776 -84 exceptions thereto. .......... ccc cece ecw nee ee eee eeeee T16-84 taxation of agents,. trustees, guardians, executors or adminis- STALOISS 22 Sig o5t5 cat tasd vate a atipeinmier 6 Sed ae ee eb Gis 715, T77, 818, 819 rents reserved, how PSSERSOA 2:5 aesevenca do ararsusgesaie acclssnapniesses sane aremeants 115 nonresidents doing business. in this ree how assessed i euaaaaaan 776, 778 personal Property Gefined ..scceviess cee s caved ee wee e eee eH 776 is. taxable unless exempt by Statute ............. cece cece en eee WT how assessed where owner resides in one tax district and the property in agent’s hands in another tax district in this SEALS) 5 asatsiasdiae ven carn tease oe aid eased ds Salesadudin wt-ardia ls VARS TTT how assessed if principal is nonresident of State and agent has control of property and resides in this State............. TTT committee of. lunatic not an agent agg: os erw aedrencaneni SO Re exincgbiens & TIT county treasurer not “ trustee”’............. haeaeeo ails wiaaiende Fale V7 nor court officers holding LUNAS osissiere ce: ice inse Leste mieaeues . TTT when agent, etc., is “in possession” or “has property ‘‘ under his control ”..........-. saesewses ane TTT, TRO-3 how assessed. if ‘owner resides in tax district, but has mort- gages or securities on real estate situated in another State or has debts due him from debtors residing in another State.. 778 how assessed, when debts due to foreigners by inhabitants of this State ............... icra ais ooo dis inert hay avattons: eas acaewoare ieee 780 residence defined................ Sd Gel Wik ere es Oa seas es skews LOo: Gecisions: aS tO is: niiaeses cei veese esd anwediecs ces wares eeeceeeee 18S assessment is made as of the date of July Ist aidigeeuina eee elation 28 783, 793 . When debts to be deducted ........,.. 0. ee ee tee 784 WHE AMOL: fcc. 5: ease spaaded B ew See cepein shee Saace auopaaasaiarg donde tie: see aywance ere 784, ands; ASSESSMENT Of ccc e cies esued: oad. wromamae Vo HA Tenia ele ale we 785 MORNED ioc ce we hth Cand BORA Heh ce oe Sa 785, 786, 787 sold or leased by State, how assessed ............. eee eeeenes 785 ‘“franchise”’ of corporation is not ..... sre Rie oak he anata ars tay 786 interest of lessee for 999 years iS ....... 0... cece eee ee eee 786 how: assessed) acs55 55 sasadeee ex saee Cee opuaeey tenes ae 787, 811 owned by resident of tax district .......... 0... ccc cee eee eee 187 owned by nonresident of tax districts ............ 0.2... 000 787-8 occupant?” Gene so .ccs.scess eee esse sc ece eee wine a8 Aare 8 788-90 divided by line of two or more tax districts ...............055 790 GXOMIPHOM sec 5 66s Hitintsicre. eens Manne e 4 es wu whibisgfe tice! sein Beivnlende Sreve me neipieede s.6 791 to be strictly construed .......... 0... eee eee eee 791, 792, 796 NOt favored) vcndiesasiee cack eye waste eee e sc aieem@uw es seaming ees 792 assessment of exempt property is void .............. Wetae ee bah 792 not given to corporation formed in another State, by reason of exemption laws of that State ............... Siepensiinterd sae oe. TH exemption is personal to grantee thereof ...............e2 ee ee 792 size of lot exempted ................ he Rech ianlnheromas orice fe: (LOO time when exemption begins ..............cecee ce eee eedesaegr (OS exemption does not include “local assessments” .......... ~». 796 exemption may be rescinded ...............e.ceeees eeeves ean TOT exception thereto: . isis: views dec sexewwn ess asia Season sees TOT what is exempt .............ce eee ees thes al OtNe 3 i008 leg eee es 798 Oa 0.) 0) 0) za | aeneee ae 798 so is State property except forest PEORCIVG 26 cscavcews canes 798 So is municipal property situated within the municipality... 798 so is Indian reservation land ........... 20... ccceeeueeees 799 so is property exempt from execution ........ 799, 800, 801, 802 InpEx. 949 ASSESSORS — Continued: Page. exemption — Continued: , lands bought with pension moneys, when exempt.. 283-5, 799, 802 when family or private burial ground exempt 8038 bonds of this State are exempt .............. cee eee eens 803 so are bonds of municipal corporations issued to pay or retire its bonded debts ........... cece cece eee eee eee 803 when lands and personal property of religious, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educa- tional, scientific, library, patriotic, historical, cemetery or en- forcement of laws relating to children or animals, corporations for the moral or mental improvement of men or women, are G@XGMID Ue a eace e Sdeeggcas sg paises ayaa ateieral, bie ai Siete ad QARL EA AG AUS es 804 lands of incorporated volunteer firemen, “when exempt Siege hes oy 805 lands of religious corporations used by clergymen, when exempt, 805 so of agricultural societies. .......... cece cee eee eee eens 805 so of clergymen or prieStS......... 0. cee eee eee renee eee 805 so of registered vesselS.......... 0c. cece cee etree nee ceee 806 so of bonds, mortgages, contracts, accounts or demands for col- LOCO 6 6. c508) jae cb Ee eae ae Se ees 822-7 complainants to file verified complaint............ 02... ee eee 822 what complaint to contain. ......... cece eee eee eens 822, 824-6 seems to be amendable............ ccc cece ee rece rece enees 825 testimony and proofs may be taken................ 00.005 822, 826 and witnesses produced......... 2.0. .0c cece cen cnaees 822-8, 826 if not produced on request or refuse to answer material ques- tions entitled to no reduction. ........ 0... ccc cece eee eee renee 823 minutes to be kept thereat.......... 00. ccc eee eee eeee apna ones & 823 ANG DCO y. oe sities: Fated a ce frees die} Jaa hob ts 6 iattendesi'y: oie hie cae 823 assessors to fix valuation............. cece cee eens oa biepehegee ead 823 rule as to evidence of Value. ........... ccc ce sence anes 826, 827, 884 instructions of State board as to............ Sora Were aera 823-6 decisions a8: 10 « oso. s esas eesti saweee ese Hewewse Des aieeeN VEE s 826 penalty for making false statement............ 0... 0c ccc eens 827 if assessors fail to meet on, appeal lies to supervisors........... 830 power of board thereon............. cece eee cee er eeee peas Se 830 . Verification and completion of roll...............6.85 iS covieahuina Sic $27.-380 FOTW OL se coc die Nensadwrda Mele s a 2hewiaduaw paws omntanacess $27 venue not essential. ........ 0.00 6 cece ccc e ec ee ee cee e ce enevens 828 if one assessor fails to verify, not void, although no reason there- TOL: Stl soc haiea so dain a Sina ats Beaman sks Bem oe ee eeAs 828 roll not ‘ complete” until verified and assessors have discharged Whole: Quty ise eid neds s eale Wie SS bao FREES A edi ak Re eteiedaned Ove 828 oath and irregularities may be amended.................. 828, 830 oath and certificate must comply substantially with statute.... 828 elective ORtDS 3. i5ioi0:2 ave edible «- aka taaaweeen ee ees oo seve 828 oath to be written or printed on roll................ cee eeee 828-9 ALTE OF TON 5 esc es 4 isiacdcere dca, wie iste Boas Pomona. R asc peaiodd b.4ooe Keapesearn ne 829 NOUCE “MEREOE siswiscrads. a, akedeyeiee oasis “w etiaki den vale ee testes 829 when delivered to supervisor. ............ccccc cee cece ececcees 829, cannot change roll after filing......... 0.0... 00. c cece eee eee 829 except to amend oath. ........ 0... cc cee cece ccc eseenacaecs 829 in some cities certified copies to be delivered to supervisor aietcaties 830 pea Sunes to be written and if lacking is a jurisdictional OL OCU ees sis sg fen cacasssvsseySnausar shu usbeuaee Gabe mln olel o ivaiapame aes rca tenia a Le delivery after date prescribed is valid....................- ... 8380 imperfect description in roll, examples of.................055 858-9 COTPECTION OL sais 50526 ne a eo wiacsare le 3. 8 SRI Skat bo anns « RTL InpeEx. 951 ASSESSORS — Continued: Page. forms and instructions of State board to be followed by......... . §30 neglect of duty by, penalty for......... cece cece ee cee ence enene 830 others to act and certify thereto. ........... cece cece ee eens .... 830 to foot pages of rolls. ...... cece cece eee eect eet e eee eeees 831 Guties AS tO COS sei. e so sirens % wprstenane + atecas 0k a sees: overs nastier snes 811, 876-82 dogs to be assessed... .. 2... cece cee eee eee tenes 811, 876, 878 how tax fixed...... q iscdinie: Se! sldhetanindea er rere opiates 876 if not fixed, how assessed ee eT ee re Te 878 who are owners or harborers of dogs................0-0: 876-8, 882 owner to deliver,description.......... cds ab igang. dE caren vase’ Sew seueeh 878. NOW: \ASSCSSER wie, acsnwts recccat ve Sebausrevdia. as We obvovnal HE eset Iese Seo le quae 878 APPlication: Of tax. ce ssid crate ce wwthew vaca we ate,» Sinena dias wrens « 879 GCOMECCOR’S LOSS a. cc: sia 'ais seats o Gee ieee ae 6/0. oe ia sie while Ge eaisnieace ee eases 879 to assess damages for sheep killed by dogs......... Siatéve ie rapes . 880 how proved « iiees s av cssswoecs w Wades es bees Sa eseW ee es ewe ees 880 certificate: thereot.. ic ss wasn) snes es Shwe BTS ..-. 880 BOTTI OL 2 fopeheles, ood ay pica Suess einen agasiene oO eon Steeda 8 eke Ae, Sameera a 880 as to corporations, assessment of. (See Corporations.) to ascertain names of insane in their towD................ceeceeee 926 also age, health, habits, occupation and pecuniary condition of the AM SANG ite 6esig'’ fe Sees tresses 3 Hiroe a «as gtd, “o: c aysildes dae eG, a Ew RLO BE bes wRKe 926. and nature and duration of insanity.......................0.- ‘926 and report same to county clerk. ............ 2. cece ee eee eens 926 shall permit examination of assessment-rolls, at all proper times, for enrollment of persons in Militia. ............ 0. ce cece ee eee 926 intimidating an assessor, penalty for........... 0... cece cece eeneeee 927 DAY" Ob ack ect dss. Se ag aiad ik a tihiaWate 4. alae ee oa Se a ea eee eee 440, 928 duties of, when town owing railroad debt...............eeeees 570, 571 vacancy in office of. (See Vacancy.) to use the forms and follow instructions of State board..... sia eueseys 830 ASSISTANT DISTRICT ATTORNEY: NOW APPOINlEG | 6 cc sci oie g ceateie e Gaaiede's Ewe aNa aa Naeee esd Saat 532 Who authorizes ....... 0... cece eee nee ees cies aaors Ee aie & esos OBZ DRY OF chs5-. ears ses eecneae se oeuwee va ae bee saree eaves sarees ieee DOS i ASSOCIATIONS: list of incorporated, for comptroller ...... sven Svavete siwieseyeVelefeuevetad @ scene 728-9 ATTORNEY: : town board only, can employ ante rea hake sissoi'a Glehate avanens ie: Vaviutye ears 444-5 employment of, by excise board proper dien-ae ¥ 0.8 aot 416, 417, 482, 481 how audit account therefor...............000- wees. 416, 417, 482 for board of supervisors ...........0cee cece cee cereeerecs 432, 480, 481 pay Of; A COUDtY CHATZS oii vss s diaceus a acces ae ee ee elaine eee 480 to assist district attorney when county charge ..............-...4+ 481 assigned by court to defend prisoner, not a county charge, exception thereto's 2.2334 sieculocwa egidee emer us hen nee aeee-ee eealiee' se baleec 482 for superintendent of poor, when county charge ................25 481 district. (See District Attorney.) when supervisors may substitute...............06- tiiesenteievece 482 for supervisor in suit for penalty ........ auhibasiel a ereionetece seeveisiedbiern atone 444 a town charge, When ...........eeeceeccenserece a awed ala evuwy 444: Supervisor cannot be, for board of supervisors ...........-+0++++.- 480 AUDITING: definition Of .......... 0 cece cece eee eee Sates Seestitovrssacaaes 4OQ6IT board of supervisors cannot delegate ............... a datceseh ooayanejaseat 0808 408 no law, no fee .........2.eeeee et da ganess shop sptgsave Gia sears 417, 429-82 officer to keep account of eee ties a ates whacecas Sienna! salesman es 430 952 InDEX. AUDITING — Continued: Page. penalty for false audit vee e ence nceeeeeteeeee seers ceeeeene ences ABO for auditing fraudulent claim ......... ec eee eee tee ee eee eeeee 430 for CXtOTtiON 1.2.6.6 eee ce eee treet eee teen ee ee teees 431 for presenting fraudulent claim ...... eh we Mines eats 480, 432 neglect to audit is rejection of Cli ....... 0. sere reer eee eres 427-8 may be compelled to audit by mandamus ...........-++-++++-- 415, 428 where one board neglects to. audit, subsequent one compelled so fee OCU Ora siccscd si say Gee Wea aravevagerecacdie: 9) SG,ReaH a Sak w SMKelere a He ie Gosia Sew Mica oh practice and principle ZOVEIMINY ..... eee eee eee 409, 411 powers as to, statutory and limited............4-++ 409, 411, 412, 413-14 when fixed by statute, as salaries, etc..........- 408, 412, 416, 417 when not SO fixed .....6. cect eee ce eee ee ener cree teen eects 413 powers of officers in, are judicial wy citar ta vondsn ci bfevatensasco acy 414, 415, 417 claim not legally chargeable is Void ........ceceeee rere renee 417, 431 when an improper item in,. does. not. vitiate tax levy........- seveee 414 when it does ...........00.8- Pee ere ree 414 how illegal item annulled ...........-...- eben ene reer e eens 414, 431. Court Cannot audit... .... cee cece cee eee ee ee eee eee 410, 414. 416, 427 how proceed, if auditors not satisfied with charges .............. 415 ean hear evidence and proof ON... ...... eee eee eee e eens 409, 415, 418 NOW TOVICWOO oi ici cies Sais cca erem wee Bie 6a.4 eyeereae a ORS 409, 410, 415 court can compel board of audit to act, but not what amount shall DevauUdited ss: sels G setieless cess oy Beam soe orsaatedes's Hawai . 415, 433 exception theretO ...... ccc cee cee cece eee eee een eens claim for services rendered by order of county officers acceptance of amount audited precludes further claim thereon. 417, 426 but not where claim presented without claimant’s knowledge...... 419 report by officer is not presentation of claim................. eeee. 419 fees of county treasurer on tax sales must be audited ......... ve. 419 cannot audit gratuity ...... ieevaaed alin gic e neat Baleen a pet adayaea in ie cohace diel 2c EO Mor toPet Tid OL CLAIM seisccs: sscsis carcass wtass o.c sosrsneisar sage Se eibio wi odes dcee 428 PUGS MISMISE a. soe wie ee oc a aersere eis eek bree Reena geass pipes "418, 446-52 COSIS 5. Biiacchs Gasca dainguinsleteaons jee sewer wes dec sierealarrs 446-52 the auditing of a claim does not make it a legal charge eae os 417, 431-2 the law fixes legal charges ......... 0. ces eccee cee eneeeeee 417, 431-2 accounts to be presented by some certain day .............ee cee 418 certain counties not to audit accounts not presented in time........ 418 EXCEPTIONS: CHELCLO, sojsis ccc d:dis- 5 eke coasceade Beacieyece ss sscahv ard vovecdymereraracene et 418 notice to be given by clerk of board, in certain counties as to pre- sénting county Claims «2... emcee ceaeeu uae cea duewaseoereaes 418 accounts must be itemized and verified ................... «.. 419-21 * unless accounts verified, the auditors no jurisdiction to audit ...... 420 if not properly verified to be returned for correction.......... 420, 426 if accounts informal, may be amended ....... re eee 421, 426 board to act on each item specifically ................4. 410, 411, 421 an arbitrary reduction from gross amount of account is im- PLOPC? s-s.0sdewcess eens s Re Auospeae atenee deca fa sa Scr asyauanls caesar . #10, 465, 421 ClAIMG: TOF SEPVICES: sie cod 2.5.6.0. a-c ecco racanensen dno ts tor dimdornce Ribera eranbcive heated 457 for torts, AMPTOPeN® o.c:csec acs: bésdui dn eyemyend cede e's esas «421-5 exception thereto ..... Mies Divevar h oeronwailatece’y 6 ¢sieliake pile gk leds Gs AS: 339 COLES, “GOAMED: wires o02 scortrarnusicla ents 8G eed eatin spk a ae Sw aK evo 421 rejected on the merits, not to be audited by other boards .... 425-6 not on the merits may be audited ........... gens ohne s 426 same board can reconsider audit ....... re sda ieovacanssaushans .. 426 no action lies for town or county charge .............4.- eocees 428 vouchers should accompany ............cceccssceeccecceceeee 421 boar’ cannot delegate power to committee .......... 408, 427, 432 maj: city of board can audit ............. seeeee 406, 408, 411, 427 LOLM: OF 322015 ccetenes kewieaidae sowomee sa hams see teeaa ae 420, 433 DOW, AUG sic cos tans Sel aries ges dgmiecace sd wae eh eGR wares bo ee ts 433 by: town board « ..scwsses sveanoves senens 5 by county board ...... stb aavta- save ebinate eae si weaene 433 ‘AUDITING — Continued: Page. who are to audit ......... 0... cece eee eee sored. aaa dete uae ... 434 TED EO WEIS san ysithis csv anasesaseverswoasaes aihinieestonapa ialenaotopclaes aeoeseelge atuenaeaiey es, Sei 434 EMD CO UINELOSS 5 cccccassvaiee evn deta ghararey avertaventarecats atara Gave is apmemtesies ol pid cu Buco oes 434 laws pertaining to auditing by town board..................006 434-65. WHEN, CO: MECC siesesaide wesc sx vem e kd Ras mccrececsianmavdvare Hatein aubtbuee aalaene 434-5 auditors to make certificate ..............000005 pkgichtana aaa 436, 437 duty of board of supervisors as to town audits.......... 434, 487, 674 account of justices of the peace in criminal cases ................ 457 form. of aGCOUNE via cescaeeces G8 4w54 TERRA E46 Baie Raeeened wor 458 OL TEDOME DY? seers seen sasye sits hie sbsacenececeicacosevaia encqubvasiecouentuevelanaderive 468 of overseers of the POor ........... cece ccc cece eeees 185-6, 218-20 under Livingston county law .............e cc eee eee eee ees 218 TOT: Of ACCOUNT: 2... deca geeesereninencng es Shiate daieraenheerore iets tae 220 of highway commissioners .............0. cece cceveccacceeecs 315 statement (Of sis sciew x seanwews pees Sewn wewas ceReme Sides 315 Of Constablesice.< oni e seweca ae & wid RS aCAR IED Siareusie eecoud esoseseiti woe 459, 463 of town officers who disburse and receive moneys ............ 434 statement as to such accounts ......... ccc e eee teens 434 TO: DOGTMOG) os cecaerica cana wasn tenitavd ane batesserwe era sarees azole Bataegne wits 434 appeal by taxpayer from......... Serigise lalate aid aliasstolge ws SrnGralene qualniersiatate 464 Of; SUPELVISOR x die granary SR ata eae ewardianais peau atechess Neem oanet 440 Who are: tO ANGI Mewes icc aan aceses cones aeieiem Neen EN 440 certificate as to supervisor’s account ............... Sia Ba preteen 436 ef town charges. (See Town Charges.) abstract of town accountS .......... ccc ccc ee cc ee teense ee neeee 437 officers receiving fines or penalties to report before their ac- counts are audited ........... cc eee eee eee 57, 58, 295, 468 form of report ................ 2: bi nhleyeta eta ts ain eel oer digas delete ore eis 469 town bonds not to be audited ......... ccc cece eee ence eee 419 by board of Supervisors. ......... 0. ccc cee cece eeeeees eee 465 county charges to be presented to ......... 0... cece cence eee 465 contingent expenses may be raised in advance................. 465 account to be numbered. ............ cece cece eee cere eeeee 418, 724-5 of superintendent of the poor. (See that title.) Of SUPCL VISOR ss cists doy oes. rie eiecs Dariiere re ahead We Geaseieretane eA eseie tran seaeuens 38-43 form, of accounts sai scans ac enmnsions wehaeee TEE Re NEE es 43 county charges. (See County Charges.) if town’s negotiable bonds be lost, may compel payment, if in- Gemnity furnished. ... . 06... 6 cee cece eee tee cece ett e ee eeee 419 form of account preSented......... 2. ccc eee eee cee e ewer ee ans 420 board of public officers, how exercise powers............... 406, 407-9 to have notice of meeting............. wiaranacetseidaiaiteress: Aanebelogets 406, 407 to meet and then act......... ccc cece cece cece cc reennce majority to decide... 1.2... cee cece eee eee eee teen eee QUOLUM: OF 6. ..cece gets ase bos. as RTI S EERE ES TER SE eH order, resolution or record, effect ‘of AecisionS AS tO... ... cece we eee ee eee e eee iitad Gbas apntareedbea eu aivane Of Salaries: ¢ ise g euccrcsecileos os vehehars a detanutsy : use of affidavit on..... ete fot estates sta sha date fh aah} a 21Gltahedges sila aienn sts eran 683 ao BOARD OF TOWN: to prescribe bond or security of supervisor............... Sanya ease 19-23 and approve the same..............-... densi Sora lancetaninigesalnaveans St — certificate by, as to supervisor's accouUNt........ 0... cece e eee eeeeee accounting for gospel and school lots fund...............2.200- ips duties on buying. and canceling town bonds. (See Municipal Debts and Railroad Aid Bonds.) vacancy in, when supervisor to supply......... +0020» seen eeee 438-9 duties as to roads and bridges damaged or “destroyed... aie santhn Wher viagaeaita 334-5 when to audit accounts thereof.........2-e cece reese rene eens 334-5 and issue certificate therefor........++.+.++- Sona ecEe wee. 384-5 form of consent to repair thereOf......+-+seseeererreceseeens 337 954 InpeEx. AUDITORS, BOARD OF TOWN — Continued: Page. to audit judgment for defective roads and bridges. ee rr Peo oe: Te Claims (THeReL Ors: siciccce: ies: ah ee ei gerw: & wl Osaurieiaien ae eigiete Soe 339-41 estimate by, of expenses of town poor for coming year............ 187 certificate as to poor under Livingston county law..... ata daneiereeice eur 219 to: adit tOWi ChAT BES i... science ca a ticisendie eye atte ea ees 434, 444 duties as to railroad commissioners. (See Railroad Aid Bonds.) town bonds. (See Municipal Debts.) need not audit town bonds........... 6... cee eee eee cece ees to report as to gospel and school lot funds............... aise 2¥ may dispose of excess of surplus town moneys.............- 6 certificate as to town AUItS....... cc cece ee eee eee ee eens LOT OF oasis eisiwiere: Gorges Sash KS a. GEMS Uw ew ds winING VE eta wis Mout d ene PAY OL Kcrae Mhee dns inls a kh re RE NORE EL RUE cows eigen « 439, 440, 928 @ TOWN Charges cies isc. asain ie ee eid wo bow ecaig ais e'e es sisce ee eee laws relating to town auditors... 1.2... . 0. eee cece eee (See Auditing of Accounts.) audits of, to be published. .......... ccc cece cence eee e eee relief of indigent soldiers, sailors, etc. (See Soldiers.) acquiring lands for monument purposes.................. 66, 67, 266-9 may authorize purchase of books, papers, sign for town clerk’s office, 63 tO Will TTOMED saiswidrs be ae shoes Sig eee os BKmdanee, C06 Wadeoie G-esceraions cas. OS: fiTC-GNOINO eo c-is ewe 4 waa A eee © Sit ee oes Ga Y OH eeRR Ss Heats 63 eolection OF serge. «sy cove ayacceds sos Kew bs 2 OeaeS £8 o se RRR Eo BAERS 79 water for fir@Ssisaicad cs4 cee dees sees eee deer oes ea ee eRe ee EES 81 pure water in towns and Villages. ........... cee ee eee cence eee 81 SOWCLALZC. ssieccn ss nae eke iw h ERSAA ARS Ww eta aR 81, 145, 163, 166 lighting: streets..0.0060 0 eee ee ce ee ees 3) AG seagate etcntes (BL contract to use village lock-up. ............ Side dudveevavehdactsd-tva cy Soesasenh es 83 duties as to disease in trees.......... cc cee eee eee eee Wiarecaeeieseunee. 0 101 ALRIMA GO sc ras co avd ayers Vcd. ca eeetielae eG 4adevninaiis whom os 148-63 sewerage. Liaw RSC e BARE TON ao eee BL; 140, LOSS poor. ( See Poor.) election, Of cjscech doused sewed Wasa se Ss SA's Siege sede eens 438-9 powers of elected. ........ cece eee eee eens ive Tee 438-9 pay of elected: 52 cuscacicsccsese py aauesis to meee Anes ods eaaws 439 town meeting, may discontinue...............0e.008- dsaag Ba. aes 440 may borrow moneys................ CERES EERE REREE DER ORG REE 441, 454 report of moneys borrowed....... SRG Seas scotia stauader acid aw elena! a0 dou teres 441-2 may employ attorney........... 2... ce eee eee PONG LES AT Demin aes HA certificate, to report to overseer of poor......... ahewbau aigvareaisata- Oana tbites 222 accounting by overseer Of POOL. ........ ccc cee ee eee eee cees 218-20, 222 certificate to superintendent of poor........... ieee saharplareein'se ahead: eee damages for sheep killed by dogs............ cee eeccenceeeees 880, 881 fund for, may be levied by tax......... VOLPE Hawa ees OVERS *, 881 AUTOMOBILES: use of highways regulated.......... cccccccccceesensecceccesecesses 4052 BALLOT: Dallot malin ess. 6:05 se:sie:e: seis cea vieveisi e.winieerne eye vise eee ons bbuwal Veta ene 168) BANKS: taxation of...... Seb ae REO a arts «Brailes Ssh a eiareea Sree Rares aes «. 892-5 (See ¢ Corporations. ) designated as depositary for county funds to give bond to board of BUPETVISOLG 5 eto nasdaintisaniceametdnd minature eaten Seemed Ooh BARBED WIRE: for fONCOS sii ses oes ss Sees Hest aOD ReleweWeaeeae Sel abVAEe 914 BASTARDS: SUPPOTt Ole is. G sey yesswlenisigetaoamernes sackes Gaciaces seein 208, 280 BATHS: free public.,... ......- te BEES: i Page. 0: BENEVOLENT INSTITUTIONS: what are report of commitments to. what to contain....... ois with whom filed............cccceeveeccaseennoee death, removal or discharge from, to be reported accounts of, to be verified and delivered clerk of board.........sscscscescscuecececees 251 BICYCLE PATHS: appointment and powers Of COMMISSIONErS.........ceseeeneceeeetceneeereteteensetens 348 BIRTHS: registration of...... i Yaeasec oie Has Jayla w as beakasersent Gia sper hee lau a5 enavave aera csi, cele BLIND: the, duties in regpect to........... cee eee eeee disease seocer ra vnce 28-42 BOARD OF COUNTY CANVASSERS: who compose thes aic.o sae eowciiedeayy & VS wiles J sew S NNR wW ba ees 750 are not town or county officers, but distinct and for “special service, 765 when and where to meet... ........ cece eee e ee eee eee e cree teeas 750 duty of, in Hamilton county............. gs Sihanesds eco aleubece bt grado lanes tere 156 ine MUON, COUNEY sss c.aaieds o sisedenees oes dasigle ng ESS Ma aloe ata we ee (56 county clerk to be secretary............. eee cece eee wapioiee cee 750, 765 oath to be taken’ by: is esewas 2 enndesd vasinwes eee ee os Hse Yee ese 70 QUOPUM (OL (s.c55 25 eee sce ema ose cee oe RR ee SERS teks SOEs we 750 if no quorum, how proceed... ........ cece cece ec eee renee ences 750 to estimate and state Votes... ...... eee ee cee ee eee ens 750, 754 how stated and certified. ........... ccc eee cee cece cet e ee ee 750, 754 ‘to determine who are elected............ ccc eee c eee ee cnet enone 156 to publish: the: Same as cs vii ece ee ks os hisiene Casas eA as PE SA eae 8 nas Bee 728 judgment-roll in criminal cases..............ee0002 veccecccree 484 Motices fOr COMPtrOMer .orsssseecevececcceveccccsevevssecsves Ot Invex. 973 t COUNTY CHARGES — Continued: Page. printing official Canvass ...... 0... cee cee eee e eee ee ree eeeeee “ 680 resolutions . ............ tra ataa lon asushayaiiouateanee vsacsvioaecsweiiarapona ates ehas LE 653-4 PLOCCEMINES OF DOATA sic seg o oscscisia cece duecererspwrassie ens: ditraue wiaaiene ly eiaidin eon 674 ocall.:or county Waws ~ag.s ssesesraia a wale dams ese apd gs paused a's whereas 674-T statement compensation of supervisors SER RSECRGORE TERE Ee 726 , public buildings Be Rd hae eA RR Raa cred Abana Mates enna ero 494, 503 TUDE LIN ar: scsi ssascovonsvsitsia.sosidsasnouac suai iesiakahanas acess sane anna iativlavlauaes wees mcbsecelaues 453. receipt books for. CONS CEOTS ccc arts Biseene caiden oardeantie AP earwaveran ah ead 869 record for Elmira Reformatory......... 0... cece cece eet e eee eees 493 removal of county OfffCeYrs) sig. .sc:cendraeapias au as com aee Rees 483 resolutions: ccs00 ssa ansew eetawai sss ow Wa GewEe HARRIS 653-4 SAUOrs) DUTIAE OL sao ieecioscies cco secsearae vi auaverievane € oey cay a tanayesectosnudi nessa 66, 264, 266 salaries of county officials aiid da aucteavinretan lar dnapany cetprals ost Seeaeeraia mVeateae ante oleae 472 SELVICES 5. ia cc timate nevenise S vaane ain fo Stesundeaitnig ag krsighera aa atencia services in criminal cases SHOTUTS «cds asesiinreciannae a kawde adse Kee eewde eas Sete E eee sent 4 soldiers, burial Of. s.cccencesssaiercoe eeiereemenes eee wa HEADSTONES: LOK csi sp sec cvessevesene docevseave cvesesend loge aes Aiacoterdepiineve'd inva cernee ogchimia 264 Stenographer’s fees ........ ccc eee cece ee tence pace 414, 485, 486-93 SEAT OL sarses.ts accexeze ct toviensies cee oneal ca tavesavchpis fa lan vier china omens enenaverettss 486-93 j FOF :2rand SUTY' & dawasvats venkies viasieau d teroska bbe eee eras 491 for county court . 6 aeATAM URS SENET CERNE Ee eee cease R SS 492 for court minutes for Elmira Reformatory .............0e ee eee 493 subpoena sak BM: Say gMeyiae a6. gente Ma Mesteato We ca cavanlne Pesuibearendea uciebecovien ahr aeaeiakensabinvem Gag 460 superintendent Of POOT ........ cc cece cee cece ence teen ene eeenee 494-8 SUPEEVISOL’S DAY eco ce aieciscoias-oeneieies ove set oreraiargigsw vigraiori le. Wace aaeese wrens 478, 494 surrogate, BOOKS £08". cosicc haces ee noire a hee aew sk maNiAere sears 544 trial, in ‘another county «6s cswiceeces wees age esay eee nee wean vets 452 of convict, a State charge ....... 0... cece ee cece nee e ene eeeees 452. OTS) coz Secaratesfewaus neveueupuctdcam acer uesentstuewri ss schaicis ed ohin seraaa suey shame vane avene trakepeas evinepioseeuate 421 weights and MECASUTES . 11... eee eee ee ce te ee eee teen ee nee 507-10 WITTCSSOB 55. -sicecicecs fosaccrayca wwatamesie ere snk dte eau arsvay ng encase ee reopen nko 473, 474 ETE CLI 8 EOC S io vale esis Scent ah i: aaptle eremtsr ance? te beth hanads setehenerP aaa olarehensespens 462 when. to present for auGitiscos sscinnees ann gis Soe ene cewwomear cee 418 QNUMECYALEE: sed osdctcco gree careers e ee wees 0 aap snare wate 470-506 expenses of district attorney....... Penne eee teen een n enon tenes 470 judgment OCR SE. WOON a casesscenasevstasus sane Guacone gad erquapereuasausiare Gesssvacayatace tetera 499 seals for offices ......... CeNnSsceh aaa Sahay dh Nieeih oyetiainh Whay’anisin hele ay bpibaale foatiahaai on 500 Statistics: Of @rlmiInal Ss socccejessstses ssigeccate esha eaneiqcevthare selavovauerads eatiereitvlay seen 500 interest: 00! ‘ClAIMS: vnassakey ew hae slieces yrindeweew oan ses Se Sea 506. tax sales canceled... 1.2.0... cece cece eee ee anes aivigiains manasa anes 874 COUNTY CLERK: is secretary of COUNtY CANVASSETS 1.1... . cece cece ee ence eee eee 750 duties as to canvass of election. (See Board of ‘County Canvassers.) to deliver statements of election returns to board of county CANVASSEYS 5. 4215s aes nore ces eae see eee ses eee wea svax TSO when to procure the SAME ........ ccc ccc ct eee cect eee ne eens 751 to record stateMentS 0.0... ccc cece eee e cece rece een ee scenes 756 to prepare three copies thereof .......... ccc cece cece cere e eee teree W57 ANG CLATISMNTE: a: ciedea serene en Hesse wate pra pears e eiarsieres Vee ge Seecsnagiere TST to deliver copy to county officer elected ............... 0 cee eee 527, 756 to send secretary of State list of members of assembly ........... 757 and certified copy of official CANVASS. ........ cece e cece cece ee eee 757 duties of, in presidential election ..........c cece ee cee eee eee eens 157 DDB! OF cars edek ge cateeccseacey erie ea ltinte Rie Hiatal aig aed aaron oth scolovoreni ves) Uaorbayens ATT, 932 (See Fees County Clerk.) to keep records of daily meetings of county canvassers ........... 759 TOW KC Pit a x cigar se stea ta cirsnniad aieaconce orig avecd agendas eS casacapscas Discs Ra Rectiond seein 759-62 boxes to be provided for reception of accounts in office of......... 418 pay of, for services as to elections a county charge........ egebnassanan’s 417 974 InpeEx. COUNTY CLERK — Continued: Page. to have custody of county records and duties thereunder...... 527-8 to provide books for recording deeds, mortgages, etc........ 527, 531 when to make copies of recOrdS............s cece cree eeceeees 681 to give bond to supervisors ..... pedis eas des ss bas meena yes 521 when to be given ............. 25 HOS-GOa MEER ERR ss MEE EEE 527 COMGITION® Of. s.sckcsiied dacs ik eaasilinss Wieaten SSRN COTS EEO RES 527 to keep books showing all fees charged and received by him...... 528 to be open to public inspection... 2... ... ccc eee eee 528 and send sworn statements thereof to supervisors taeeees seeee 529 no pay for fuel, lights, stationery, etc ....... ccc eee eee ee eee enee 529 except record books, ete ............. bo. hocarttetaes ORS YASS ee ee% 529 to make general indiceS ........... cee cece eee ee eee en eee sees 930 election and appointment Of ......... 22sec eesee en eeeees Kasinekeaes 526 general powers and dutieS ....... ccc cece eee eeee sie Staigpensiareg meow Oo to notify governor of vacancies in county office ...............00- 527 report to comptroller as to corporations ...........e.ee0. eee naecee OL CO DUGY i os niece c4 owes katie % Ke dea Be © ARES Saree ele es Ses 528 statement to be made by, to supervisors ..... OTR e os eee ws shaancna od 529 business hours Of........ 0. cee ee cece ow cee Stes tee Kiweeseaeees LO to report omissions of town officers............. stie ecwR aS OS TASS 531 election expenses by .......... a idiot Aunreus Bee wus econ Sislel acooeveeaue ote ess wae ATT COUNTY JUDGE: local officers may be elected to discharge duties of................ 539 to be surrogate, WheED ........... ccs cee e ween eens Saino uie eters vee. 540 pay of, fixed by legislature ....... 0... cee cee eee eee ee nee 537, 540 vacancy in office of ............04. svapresete a CRESS hae a8 seeees 586 to report COMMIitMeNtS ......... ce cece eee reece ewe ee rece eeneee 250 may increase number of grand jurors .......... Sees eeeee T05 duty of supervisors thereon .......... MaGtisdeleaesceeeees suas 706 to approve bond of district attorney ....... 0.0.0. cee cece cence cues 532 to approve employment of counsel for district attorney .......... 534 when to approve bond of county clerk ...........-00.eeeee bears 527 approve bond of bank for county moneys ......... pin v's0's 90% 531 election, appointment and term of ............0+.085 $a y wares ee es 536 when to give bond ..............seveoes pees a ba8 Kevin wes teewee OBL pay of, when acts in another county .............. Seetee aa 8 539 may appoint sheriff, when ..............-. SitepsieiDintietae Ss ieee s.0 OFS COUNTY TREASURER: supervisor CADNOt DC... .. cece cane ee eens sidsisGrarareteieee eaten 11 to require security for school moneys Svein sphere ewaagee eee eas 19, 22 to approve the same 22 form of approval 28 when to sue bond therefor 22 to give supervisor certificate as to his filing bond................. 23 sinking fund for paying town debt ............... eee ee eee eee eee 518 (See Chapter NII.) report to, by agent of nonresident creditor to send abstract thereof to the AaSSeSSOTS ......... cece eee en eee eee to issue warrant for unpaid taxes thereon how proceed if warrant against nonresident creditor returned un- SatiShed.. sscaecsmancewde ried eae tose CRS S Se Swen Ses aes 864 expense therefor a county charge ..............e+e000. Sacececeusies es 865 return of unpaid taxeS tO ..... ccc cece eee eee eee tener eee .... 866 POLI OL se aera s Fe tele nek Sas ada ened oa hs 4 aenmaee syasieered 866 transmit to comptroller list of lands bid in for county............ 872 sales: by} fOr taNeS! sossa< e005 adie sat wba tee Fee emt. e sa eas 875-6 statement as to assessment-roll to be delivered to ................ 729 when to extend time for collection of taxes .............. 522, 867, 868 when default of, chargeable to county .............. 515, 516, 869, 870 duties of, on cancellation of taxeS .............00eeeeeeeeees 871, 872 Inpex. 975 COUNTY TREASURER — Continued: Page. to repay taxes twice collected ..... actus woeeee eserves s STL duties of, as to lands bid in by comptroller, for ‘the county........ 872 duties of, when collector neglects to pay over moneys ............ 870 duties of, when tax on nonresident land unpaid ............ 872, 875 account with comptroller, when to be stated ............ 515, 516, 868 suits against, for neglect to pay the same ...... Air acrasdees duce aseca aes tie . 868 duties of, as to unpaid school taxes .............0.cceececeececee 302 Qefault of, when county charge ............. cc ccccccccceeccccece 869 when moneys from fines and penalties to be paid to.............. 515 ponds to be givet DY aussie esa teisas sesh boob 8G Hace ewe dares 513 amount, how fixed and approved .............ccceeceeees 518, 520 new bond to be given if required ............. 0. cece cece eee 514 and filed with county clerk ................. piaeire ele aoerutatlens’ 514 moneys to be deposited ........ cece cece cece cee ce nue eeveuee 520 ‘to receive bond from his bank for deposits of county funds ...... 521 how bond approved ........... ccc ccc cece eeee cee ceeesnenes 521 ‘clerks in office may be authorized by supervisors ...............- 523 pay of county treasurer, how fixed .............ccccceeeceecccees 523 fees of, in certain cases, go to county.................0.- 413, 523-5 must determine amount of investment as sinking fund. (See Rail- road Aid Bonds.) interest on county funds go to the county 516, 520 fees for sales for taxes to be audited ..............0cc cece ee eeeee 523 procuring extension of bonds, powers On .............eeceeee 516, 518 sureties of, not discharged by supervisors’ neglect, omission, un- faithfulness or malfeasance ........... ccc ccc nee cece ne noes 517 county not liable for misappropriation of court funds ........... 518 may be sued by supervisors for benefit of infant ................ 518 fees of, under “ collateral inheritance” tax law ...............005 526 account of, with superviSOrs ........... cece cee te eee eae 514, 515 books of, to be delivered to SUCCESSOr ......... ce cece ee ee ee eee 522 supervisors have no power to direct county treasurer not to pay draft of superintendent of pOOr........ cc cece cee ce cece etaeeee 516 MANS LOL wasew oe nasa ee bas eGewe dada WHEE A THR ER bea MRR TS 4% & 837 TODOlMt Of 2.22.6 cca ew 26 tems esa cieasass Ries iN Rageete i neeeea ds 515 not eligible to be superintendent OL POOR sig. See cesaaies eee a eas 519 summary of taxes to be furnished to ............. 0. see eeeeee 729, 730 vacancy in office of, how filled ........ 0... cee eee ee ee ee eee eee 513 Temoval of, Dy SOVETNON wi. ces vse dita es Hekh ee cee e cee ee wee eee es 483 duties of, when distinction between town and county poor: abolished . eet Ask BEA MOMS EST SMS LOREM ETE | KA eee dt aemeee 213 when to keep account with towns as to support. of poor .......... 180 statement of, to be laid before superviSors ............eceeeee 180 support of insane and lumaticS .......... 0. ccc cece eee 179, 233 OL AMOS iy dite win as Ava Re wineries ose ne EG eenS Cie Sei eS ee 179 railroad taxes, valuations to be reported fo .............0eeeeee 728-9 also telegraph, telephone and electric light companies ...... 728-9 election and appointment Of ......... cece cece cece eee e ee eee tne 513 general powers and duties of ........ cece eee e cece cece ee eee e cans 513 liable to county for interest on deposits ...........-....-00. 516, 520 when county liable for his actS........... cece e cece e eee eeee 516, 518 county liable for his misappropriation of excise moneys.......... 518 is agent of the county .....ccccaseieescasveesesessevecsee one 518, 51D overdraft of, on bank is loan to him, not to the county............ 521 becoming bankrupt, moneys on deposit belong to county .......... 521 how payments to be made Dy ........ see se ce eneees etre testecnei ars 522 neglect to report penalty for........... ieramieieiass Nga New Bled eeelaes 522 fees under liquor tax law ........ccccc cece cece cere cern eee eenes 524 neglect to pay money ..... CREAMER T SRR e aoe Seeceensnerera 525, 526 commissions of .........0000. bb ssiohciak Pid Bosnia ih cgAuG od laaoeseie: speak een swine ajene DOD WNpaid: SCHOO] TAK esc c cies gaia shed cards Gea weld es we gee es o's tewane es “BO: i report to, by agent of foreign creditor of debts ...........+000++. 819 976 InpEx. COURTHOUSE: : Page. ie a ee ee COURTROOMS: SUPETVISOTS tO PLOVIdE.......- cece cece n es cece eee nett eee ene eee nen ene ene ene tan es 494, 503 also furniture, fuel, lights, attendants and stationery... .....-ceseeeeeeeeeereeee 494, 503 lease of building for justice’s COUTt.........0eeeaeees FH 0 aa: Seal verach-ecaini stay lente le eidbaratcarardsalae 65. CREDENTIALS: WHEE ATE . 0 e225 Wisealee dee ees Sica a tonates ara eee. G Sauna dy vieseie 29, 731 CRIERS OF COURTS: Pay: Of. ccaesecs sewers Bes STERNER NOM VES Ee es ERE idia'sia's gers, ATS; 9382 a@ county charge .........c. eee e enone WWaeiemrowewive se nacioe 413 CRIMINALS: when support of, a county charge. ..........ccce renee ee neces seees BOZ removal of, a county Charge ....... ccc cece cece et cee tenet eeneee 236 may be employed on highways ........... ccs cee ee cece eee ne seaee 552 (See Prisoners.) at hard labor vweed sssssuseecestaaa itesesed ce mee eee ve More 231-8, 552 on criminal process where detained ........... 2. cece ence ceeeees 551 Solitary’ Cells: LOM aa:is sé seie ce: siege: eianare Sob deecerechothiesdserste be scSeaianieia S aeumutoe 551-2 to be kept separate, when .............eeee eens ego Di Deas aia ovens 551-2 confinement of, in penitentiaries ...............- cece eee 231-3, 559 fees before commitment of, in cases not felony, town charge.... 560-1 after commitment, county charge ............eceee ee eeeeeee 560-1 female, not to be kept in same room with male ......... sri ares 552 exception thereto .......... 0c. eee e rece e wees setht aie etos ie Wasa 552 habitual, supervision Of 11... .... cece cee e eee ence eee ween 67 commitment and discharge of, fe@S ......... cece cece eee eee eeees 473 printing judgment in criminal case, county charge .............. 484 minutes on trial of criminal case, county charge....... cemmes wees 484 BLALISUICS: 108) Jak cc eydlanaGats Ber eapngle aivales sala Sioa aleigiclsa.g oie s/s ete-tenleale’s 500 ZOOdS MAO DY sivasiisecsccun eves esse sifatieiial€ ota ied a «e.. 281-3 limitation of number of, to be employed............. aE CS ees 231 MINES OM. ecg pectin xc he sedes o.4-iltaae BN a EAE Cotes Rae eear8 wee bt 20 contracts for labor of, prohibited ....... DEAN ae OR Ree Ree eeeee 283 PISA GA E IMSATICY™ © 5... ieiecng caso gnduel aves os pcan asl dw aiews eVerucaua ee e-2areteneralleouy eee . 237 VAQTAMS se cc isnsiceese 6d Pe aH ntratsiosiale aiovowend acm eeww Gh Ome yb 6 oethitige’ ese 247 TPT PS jn se.cg ducts gy gs ie oes ya gg ara wa Nona bn als tele areca Geananememey acta 247-8 disorderly’ Persons scs0 se cise See ee Se Hee FG euS we se oes meets vey 258 DAMAGES: on laying out, altering or discontinuing roads .......... irelealere 344, 345 for defective highways ............. ccc cece ween Cees awhatne yeas 339 for opening private highway ............. cece cee e cece ec eeencee 347 for altering grade of village highways .................000. eeeee. 860 DAYS’ WORE: LZ DG TOUTS se alg. s ents: 1aph a axereuGunciancead Siesavenelace" a> -aishwexdaiad eevee 135, 453 Pay LOL siws ccwnhanwed a woidew x Gtinna auwereh dria. Seo caunga satel siete's: 45a Ao DEAF-MUTES AND DUMB ........ 2 ccc cece ete e eee aide ase arever eae DEBTS (see Municipal Debts and Railroad Aid Bonds): apportionment of town, on division and alteration of towh ...... 614 due nonresidents, how taxed .............cceceeeeceeee 780, 819, 834 due residents, how taxed ...........c0ccccceveccceceues 7716, 777, 778 due for purchase of real estate taxable ............cccceeccccseecs 776 OW, tA ROO: i wa tatoi ees spate aig. le na aecuiidia ed Wotasavee Sa sages 2 Ss 776 for roads and bridges. (See Roads and Bridges.) of towns, counties, etc., how refunded by issue of new bonds. (See Municipal Debts.) to be reported to comptroller ........... ccc ccc ence ene ccccceeees . 128 InpEx. 977 Page DEFECTIVE ROADS AND BRIDGES ............... ares ... 339-41 DECORATION DAY: Moneys: [OW ¢sccsaw sc onsisewaee des ewsw de sias cieeees + eee pete 278 DEMAND: for DOGKS and: PAPEIS! cues iiicccewwaiaieeees cinwan ween neue as 32, 37 town and. SCHOOL MONCYS) sae: )5: 05 aececsiers ew azine insecaeatie aha:astatese’e! soeseiere 32-7 for collection, when exempt ........... cece cece cee eeeeaes 176, 807 DEPOSITS: : in savings banks, not exempt from taxation ...................-. 807 of assessment-roll for inspection .........c cece ese e eee cccsseteees 820 DESCRIPTIONS OF LANDS: when. Imperfect is scceueec nase ven yGeaes onee meas arenaieees oc 858, 859 when to be made Correct ....... 0.0... ce cece ee renee 833, 836, 837, 872 when comptroller may reject taxes for imperfect ................. 838 when comptroller gives notice of his apprehension of imperfect de- scriptions, how proceed. o..c54666 sees cee esi ce anges acess ce nesewas 872 taxes on land imperfectly described ..............00+ 833, 836, 837, 872 DETECTIVE: COUUTICY™ «ay cece by o-reeecese Shey GIES 2 Phe, wee Iogear 810 Hospital. COLPOTAtONS: 22.4 osicsccsedc es ene cews Gaede f weaves owmeee 810 fraternal beneficiary societieS........... cee cence cece cece rece cees 810 EXPRESS COMPANIES: When, COrpOratiONS ssi seeccs save a oe des baeed % odes e wee eee Gees 891 EXTENSION: of taxes on assesSmMeDt-roll... 2... cece twee e ee cee enone 854-5 CODMTM ATION, THEPCOL: & eiecesd es eck. ac 108 see sae me Whecs eve sees. Sead ae Wte iad. aeons 855 of time to collect taX€S......... cc cece eee cee e ee eaae 522, 867, 868 FAT-RENDERING: DIOHIDItEd ss /akse Bo wa wRalew ee ese wei eee om Wve hha ea een Ss Gareniels 144 FALSIFYING: accounts, DOOKS, TECOLdSs weciccss «evens s «© ees sane tess sana’ yews 5 as to assessments. ....... 6 cece ee eeeeees 24. @ shams euMeeesa yeaa dase 827 FENCES: borrowing money fOr. ...... cee eee cece eee en cee eter enesaes 333-4 FENCE VIEWERS: AW“ AT O's, gil oce cysts 8. Avaicaearcuds) obs: Ses a aranaiiavaelln: Sasso vayunveubnessag arauecersuoaniecesk meaeve . 905 duties of, aS to drainage. ........ cc cece eee ee eet e teen ec eaee 162, 163 sheep killed or injured Dy GOgS........cceccecescccececncenece 886 division fences: s+sascce & niles eadd bo wees SO eeeee ka etnee see Hewes 905 apportionment Of... ....666 cence cece tence eee e eee eeeneee 905 GECISIONS: AS: (O's i orccsasa gs ae RAWRA ESSA eRe ene head po uavevae ues 906 when lands may lie open.......... cece cece cence cence enon enee 907 eciSIONS: AS tOwesaiec deine cease se Hee edb eb eare ew oN vse EME aad we EE 908 982 InpeEx. FENCE VIEWERS — Continued: Page. division fences apportioned, on change of title.............. wee eas 908 Settlement: Of -GISPUTEBis.5.6 3.5.6 soa sa esecs Seer inendad oe Sinrecese ee aera ETS 4 ONES 908 powers of fence viewers thereon.............0000- Siascbsonsssioss AR see Seatac 909 GecisSions: AS lOc ccewe scien s cee Vases eee y ps Ne Oe eee 909 decision of, in case of disputes as to division TONCEB yes js. c Saee sa stew 910 upon subdivision or new apportionment of division fence...... . 910 neglect to make or repair division fence........... secovoeeee O11, 912 duties of, on such neglect............. fase danse thier ayeP odode 911, 912-14 fence destroyed by accident........... wares uae eue Bat evi a ciavanoue 911 to be repaired. ........ cece cece eens i uigailiniad sue eN aun 911 damages for insufficient fence......... $e) diewesie beeles sataikees seersee OIL division fence defined.............. eiadee a teas oe Ee NS wees eas sass O13 use of barbed wire in. ........ cece eee eee eee tee nnes wee O14 strays and chattels doing damage..... saan Gaueneae eras ar avitanSaiesagecoeus enh’ 914 Guties Of, AS tO... 2. cece cee eee ee enee dead ae tached Gleatonssase @ravalats . 914 Nien LOLs 5 nase s Geldneasee Bh ogee ye Siipigeape ses Mine abies +. 914 notice of Nene 4 6.45 sisson cs casesauws oa sg ¥ Yes vee neesr ec Rdee < 915 fees of town clerk therefor. Lee Meee. vee beeen iiss Suphaerearss sWaeaes BLO impounding beasts. fi wee 6 NeGwess caas ee + eases antedens ese OID notice thereof...... EG Avele Woe trenstewtiar RO Game enue SGI Y S55 SESE 915 charges for notice. ........... 6 cece eee eens eet eaeeni yes 915 to be determined by.......... svatGlies 0 Stentor cdec-nudue saveutusscleen si 916 TOCS OL. cues weak sane ep Seca e a vavioea ee wees» 916, 983 certificate of, on determination. ............ 0. eee eee eee Ksivesitecns « OLG: foreclosure of lien... ..... 0... cee ee eee ee eee tera lcraeancense wake 917, 918 sale by, on foreclosure...........+.00. sigatnieese aisiy eames via velaene’n weace%e 917 proceeds, how distributed............ sity wend seas 2 5% . 917, 918 notice of such sale... ...... cece eee eee ee re 917 appraisal of damages by.........ceceeeeccees se entaeatenc® ai sipaaite aceue ee 918 in villages and cities..... eeeeiscees aw sasal asses Addis, arent ara paterraseneyay aan oualesaNe are ate a . 919 goods and chattels distrained.............cccesee eee eens aowarcen ay OLD logs, timbers, boards, planks, drifted ain lands. Dida vsshevae Se nletets 919 floating lumber, conversion Of..........cecce cece ences Seis na Slate 919 wrecks, duties of, as to........ s dlegesienenetn's sxe isieiees ss) mine ae 920-4 GIStreSS os casisss «eae se ay eeenie ww Finiea-e Raves ee 444. 08 ROMS a 924-6 keeping cattle distrained....... 0... ccc cece eee tee e eee eees 924 appraisal of damages by fence viewers......... sckatr ng aueaane 924, 925 beasts to be impounded, when.............ccceeee ee ceeeees +. 925 when to be Sold... .... cc. cece cece eee eees LOGE tome aes 925, proceeds of sale, how distributed..............20 ccc ceee Pitta keeping inanimate goods............ appraising damages therefor FEES: in certiorari, to be paid before return............... Seid waumeda tees 479 taking fees not authorized by law...............ceceees seeeeee 429-82 and for services not rendered, a misdemeanor........... seveeeee 430-2 no fee for taking oath of office. ...... 0... cee ee eee eee ee se oanaeaaiony, 11 or fui certificate thereof... 2... . cece cece ee eee weer eeens 11 compensation of person disbursing school moneys, when fixed by Doard Of SUPETVISOIS......... ce cece ee cece ecu nseceeeece Scattedusegee 288 pay of town officers a town charge.................0025 Syaesae sy 440, 445 of county officers a county CHATZC. 0... eee eee ce eee eee ee eee 472 of committee of board of supervisors when not a county charge, 478 for conveying juvenile delinquents and lunatics, how fixed...... 460 pay of county treasurer's ...500 6545 eens saasiguiods we es ees Sataeerees 523 fees of county treasurer go to county... ........-. eee eeeeee "413, 523-5 pay of surrogate and county judge to be fixed by legislature... 587, 540 OIZESt Obj asics os Gare le ed Shr av Gee eeueiet ow Ea ene Seah See peck 928 OL ASSESSOTS 5 oocc65.0.ds aed: bakers bo a Mae ad Oe de ReeTOs wena ere aiaseeee 928 altering, laying out or discontinuing HIGHWAYS wise! vicceiaie se vigccein ee e's 344 FEES — Continued: Page. of census enumerators....... a cial ahaa aie lA Ak sah atitaticeniaiateres se eters ohana 928 TOWD ‘QUCItONS, ais oe Sa eke Se Gasad on eee es Le ate Ae Pose See na eRee 928 Clerk Of the: POMS 53 viecwesciaie a «ae eees sav wise ¥ 56 ER SS DeRE TS OSS 928 highway sonumippleners Boe Aesdads: beagles URehigae Seo Snaer oe anes Upicsend- Ssershnane aes vereseroeie 928 collectors. ....... Bor okt Ge Gastown Se. cubece Sead eh lati shia anbuisegs «, Lecrva)h ohana gud Se Gimeapay 929 CODSTADIES).. ic ieicimaiss eae as bad Gente @ dake adaiaw eemgeex 929, 980 GOPONGRES sacs, tica) aacatols nt ae etend Sialstghcd tale Heeleaie Sy Sine eee evie olen e 931 COUNTY ICANVASSENS . 6 sees) Chae SMES OI SS ¥ CAS nEeR Eee a yew 941 COUNTY Cleric. cg os baw WTR Cen WE wee CS MEAT BO TER Oe HERE ve ener 932 COUPE: GRIER sa ktee ssa! oy achntt's ceed caine ees weed aie soe Listas ace nae $32 PETICE VIC WETS 3) 5-4-sissee e's does Sos pcayeians dcdsave. K° Sd aedumiossials 2.5 oa he b bvaaatd. aires 933 inspectors Of election. .......... cece cece cece eee eee ee cate nenee 933 GUTOTS i hiais, ans e lae a area ee “4, S WEE Hee NR ae wu et 933, 984 Justices: of the: peacewga¢ veces ci hnatesices haaives aes ee pene 984, 935, 936 loan, commissioners: ciciis eo eos cesieme decane eee oes wae MRE 930 militia : 22 uieeu cee aa as SAR) 282 ER Woe eiteeiiew Fa caren 936 overseer Of high ways.........ccc ccc ccancerecc eens scencetsesseens 937 Of, ThE POOR. sanecions wee eens e Srtblew diet circa Vie ata 937 DUY SIGIADIB sis 6s inwis oo: 5.0 ees 0:9) G ceibinns WG GUe: , sigialers Ww Gated y Eye GtaRew% 937 POUNGMASLER oo 556 2 2 iis eileen ss de ew eelee sass 4 eGseeee eet r.... 441, 988 PLING: « iciewaniv sey, % AAS RE ees asin Gi Sae Rue 5% Rams sa oriw Pe 675, 938 railroad COMMISSIONETS.......... 6 cecee cence ote eee cece ecseeens 938 school commissioner. .. 2.2.6... cece ccc eee cence ete cee eeeeenenee 939 sealer of weights and MeASUIES.......... 6. ce eee cece ee cence ee eee ne SEO TL ich cea: ves apices aedeaecpse a> saad cw dl agra ah dale save sw She ca Arsene age cape Se StENOLTADNET iiscsiiie ed gues estas eee ame S Se ape Og es atee os 414, 485, eena BUDDOCNA «+ ia sawed sins 4b dade k eee es Se OERG EEEG ¥ Seed aiew ees 460 BUDCLVISOLB is 206055 4 e842) See Sees Ree es te 297, 440, 478, 941 COW CLOT 5 osc says ences ei cas ce Sas hae ea 8 fave ae es ws eVerdanbsev sora lobes ese aver desn ae ay 942 FPO WHOIS 5: scurcys se: o53-6 eGusesee 208 Ge er aed acareyale andy abi Sanbaee aKa wale HO 60, 62 police justice in Villages... ...... 2 cece ec cece ect e nce e eee tenet eens 79 constables, in! Villages joc. s sect ons b-sahaientere Sede souss se sicnatlabwowe bs aera e 79 statute must give fee or none allowed............sseceeveneres 429-32 in criminal cases. (See Criminals.) FERTILIZER: manufacture of, prohibited............ cece ecw e cent enece Sistecieie-siaye LAS FILING: Oatley OL OM CO y.o.5 5: s:53530 58 5. Synss fe a 0.4 (asec Ba -0.w,Syenbyale keds eres netare Ba ore ctere . i bonds of town officers. (See titles of such officers. y Of, HOOKS, “Papers, CLG: ia geecesess seis oie S's pry sie bgt Wi os SeR Se oe esis 56 report of supervisor a8 tO tow debt.....:.sseeerscsresvecvveveess JOD FINES: disposition: Of .iswwcsevaw cs wae ss wee ssowwee 6s twee ses ee 57, 58, 467 tO. DE: POPOL 5... oie siiee cee ess soe esaresios ess waGee es 57, 58, 291, 468 BING PALA OV. EE cass ise: 5 cidvsceccss aye aarenacs Sh VS Siig TA SUE Se 6A 57, 58, 467 if not, no salary or pay to be paid............. eats Tshcodees siiceieveaeet AOL FIRE IN WOODS: duty Of SUPETVISOT. .......c cee reece een eeace aise le deieieraee e reeee OS-O2 (See Forest Preserve.) FIRES: investigation of........ # TRUDE S PETES 36- wheres Heke. 8 ee crerwes 498 FIREMEN IN TOWNS: appointment Of.........se0+ in unincorporated villages. . in villages............+. injuries to, payment Of,...c+0.scesecesceavserersees sovssrereine vere 984 InpeEx. FIRE DISTRICTS: Page. establishment: Of secicscssias advises d e094 cid.¥ on 4-4 ads netdeobaneheidan 697-702 FLOATING TIMBER: JO GS; (CC. o4 wavs civ dene eedeyes4406 kG siz Bier aye! stie aati Hiaueshaaanbaerauulone edateds 919 FOnEST PRESERVE: eT Od saietsta.cnghe meatal gl ea ee a ete saa Mra Slee xoorelnceet ia 61 HOW thXed vase wenoenencweceeway gaa iee¥a.e PE heed sa oede esa eoe ats 814 supervisor to be town protector Of. ........... 0 ccc ce ec ee ce eceeceees 58, 59 what constitutes forest preserve... 2.0 6.0... cece cece cece eee eeeaeenes 61 fire Wardens io. cccrectas s2adhhes gare srriiine euasumuamne’ sae etens 59, 61 may divide into two or more fire districts........ 00... cece ee eeeeeeecs 59 description to be recorded....... 2... cece cee eee cence cece eseceeaneas 59 map of fire district in town..... ........cceeeaee inde twat awe ee duties in case of forest fire in when fences may be destroyed, etc when fires in, to be reported..... ... ccc cece cece ee cece cece ev eenenees what report to contain............. sis 5 pay of ‘Trewarden... ceca cos cene anmeedeasos acme iia eames FORMS: of oath of office as supervisor ....... a Tacshaytvgyarahe acintioue ese aeons eaauanaraliduntiaer 11 of certificate therefor. svc. sine 5 seis «acer anrmenaneonvemntmenr awe to 12 of order appointing supervisor............ cece cee te eect e eee e eae e eens 17 notice of appointment... ..... 6... cece c eee cece eee cece eet eee eee ees 17 of security required of supervisor...... 0 .. cece cece cee e eee reneesuees 27-9 of acknowledgment of bonds............ cc cececcceseceeucueeaeuenees 27 of justification of sureties ©0220... 0. ccc cece eee eee nec e eaten eeneeeee 27 of approval thereof by town auditors............0 cece ease eeesvecuees 28 by county treasurer ncscee vgn teva ee gu 0s 084 FR 0089855 0 e aoe os 28 receipt for books, papers, Money, CtC..........cec cece ce ceeceevevenees 33 for application to compel delivery thereof ......... 0... cece eee even eee 35 order to show cause thereon ........ 0... e cece cece eee eee eeeeeeees 36 affidavit of delivery thereof............... ee. c cee ee ees 36 order, when such affidavit not made.... .. warrant of arrest thereunder. ........... 00... cece sees e eee te ences search warrant thereunder.............. cece cece eee eee eens nee Of Keepin accounts ie acideimewsercucemaaaededie eds Gnesvendan sanctus : of highway commissioners’ bonds ........... 0... cece cece eee eee ee ees Of collector's BONG si. sscieccaces ccreseiete cdienieaien’ ida gale oats Gene Veen s Of Constable's DONG ss. scsccig. ceieiet sithe cine dine a shat eve ae Hae TE OLR aH ALBEE of approval of constable’s bond............ cece eee e eee eet eee eenesene of bond of justices of the peace........ ec ce cece cece ene ae ects serene of bond of overseers of the POOYr........ ccc cece ecu vee es ceceaeeneunees of filing books, papers, etc.......... cc cece reece sce cnceeeeessevscasens of report as to town debt ...... 0... cece c eee c eee eee cence ete renees of grand jury list................ee eens ota Of trial Jury: Sten. os picaaveretenbciein eminence eqreaawiaie ee, vee of report as to paupers, expense, etc renewal of warrant for school tax ............. 0. ce ceee ence eeeee tenes application for admission of deaf mute to public institution............ 246 certificate thereon by supervisor......... cc cece ccc cette ee ce eenee 246 of affidavit in supplementary proceedings for taxes.................005 105 of order for examination therein............ 0.20 cece eee ee ees sence 106 of agreement for use of highway by plankroad or turnpike company... 356 appointment of town sealer of weights and measures.................. 508 ‘of list of trial jurors. csccacee cone verees axes aaeeatecceeneeseaucs aes 95 of consent by town auditors for rebuilding or repairing roads and bridges. 337 of report by supervisor thereof...........25 ceeeeeee eee eee teen eens 838 of application to borrow money for repairs, building of roads and bridges, 838 order dividing town into election districts 735 order altering the same... ........6 cece c eee e eee e een senee 785 Statements Of CANVASS. ........-. ec cee ec eee ee cette eee e eee eseees 747-9 of oath of county canvassers...... Siddialeoie woe eRe Gamiandree ne eels 760 Inpex. 985 FORMS — Continued : . Page. for keeping records of meetings of county canvassers...............005 759 of official canvass county: OMfcerss. isi veurenewwee ere es cas eels ewemesee weave see eas asx members of assembly.............0s000- of resolutions as to canvass of election elected officers... 2.22... cece eee cece eee eens ath sire ane eues Viomianig ae ore of assessment-Tol] ... 1. ke cece eee cee e ee eee t cece ene eeneges verification of assessment-roll. ... 0... cece cece eee ee ee eens of report of committee on ‘‘ forms of assessment-rolls”.............-4. 831 of committee on ‘‘ footing of assessment-rolls”.........-... . ..... 832 of committee on ‘‘ erroneous assessments”... 6.6... 66k cee eee 840 of table for extending taxeS...csccee ceded esasinasianew Bains. we eeesseay 723 of resolution confirming tax as extended...........cccee sees cree eee 855 of warrant annexed to assessment-roll............ .-- pad ecals ale ahs 862, 863 of notice of appeal from equalization...... 2.2... cc cee eee ee eee eee of accounts or claims against town or county..............-.- 420, 488, 498 of accounts under Livingston county poor law...............eeee eens 220: of justice of the Ppeace....... cc ccc cece cece tee e eee e tere eneeee 458 OP CONSTADI Es oo sysyerslandase-cnte aie add Aa acy anaes aia evade wialp ear sibva S agce bere a 463. certificate as to town audits, 2.2... ... cece eee cece eee weenie 43, 428 report of superintendent of the PoOr......... cece cece eect cece teens 494-8 of supervisors’ account against COUNTY........ ccc cee eee eee e eee ee eee 498 of general account against county ........ ie ature aionaaiie a Wiove Sida eae aie 494 of motion to adopt report of a committee, containing resolutions....... 657 of application for burial of deceased soldier........... ..eeeeeeeeeeeee 264 for headstone 24 seuess iss seks wew warerwer ees oees + Fed ainge oes 265 of selecting newspapers to publish session laws. .........-.+-..eeeeeee 680 for bonding COUNtY ss2cc.nsadecasdesr es ists seeseeteeuee sence ans ebes 711 LOWDs: wig cosa coneaiete teed Peds Pas ous SOOO eR Eee wey ees 714 for enactment by supervisors........... 0c cee eee eee eect eee eee eneee 710 to divide town and erect new town............ cee ceee eee eeeeees 17 for declaration of vote by chairman............:cceeeeee cece rene enone 718 of ‘‘clerk’s SUMMATY”. 2.1... ck cece cee e et ee eee reneee 719 of ratio and apportionment schedule......... 0... sce e cece eee ee ee eeeee 721 of certificate to resolutions,....... 0... c cece tee enter ene e tence 713 of register of accounts kept by clerk. ............ 2c eee e certs eens 726 of statements to be published by clerk of board, as to town and county Audits, SUPETVISON’S PAY. 2... cece cece eee ete e ee eee tere tee eenens 726 certificate of proceedings of the board...... 0 1... .e cece eee eee eee eens 731 board of supervisors may prescribe form of accounts against town or COUNTY. 2 eaciaueveads 2235 xsreae pe cicek Maio etna ai eke caceeeacu bane atonal ess 420 of report of district attorney......0 0 2... cece e eee ene e eee ee winitettees waite 469 of report of county officers receiving fines, etc..........--+2. ceeeeeee 469 of agent of insurance COMPANY.......- 6... cere eee cee eee cette eee eeee 52 of application to incorporate Village..........++: sees cere renee eters 70 4 certificate of rejected account......-... 2. eee eee teeter e ene ee eee 436, 487 as to town officers’ account by town board.............+:eeeeeeeee 436 abstract of town audits.......... 0c. cece cece ence eee ence eeeee 438 report of county OffCET.. 21... ce cece cee ee eee teen eee tet en eee of official bonds prescribed ......0 6... cece eee cree e eee e een ere tes force and effect of official bonds .......... 6. cece eee e eens certificates to report of overseer of poor for superintendent Of POOr.... 21... reece eee eee e eect ete terete eee application for deaf and dumb. ..........:. penne nets eeeaee Fai aeaes 246 bond of officer issuing municipal bonds or obligations...............+- 712 approval thercof.........0...e esse eee eee n een r cree eee eenee cts 713 certificate of clerk theretO .......cce cree eter tee e eens e eee eee ceeee 718 attorney thereto .........e.cceeee scence eee ern eee tieeteeeee 114 notice of completion of assessment-Toll ..........2seeeeeeee eres cee eee 822 resolution confirming alterations in assessment-rolls..........-0e.5 coe 841 of return of collector of unpaid taxes........... iin dda cue eticonweeen 866 certificate as to sheep killed by dogs ..... .+- ceveeeceseeeecerrees ... 880 986 Inpex. FORMS — Continued : Page. notice to be given by assessors to banks .............0.eceneee heah Shas 896 decision of fence viewers in dispute as to division fences .............. 910 on subdivision or new apportionment of fence .................005 910 on appraisal of charges, damages, etc., on beasts impounded....... 916 FRANCHISE: Stale tak Nee ea ig ea Pais sorkiapgeaeneeeinwau eseiy enter seleey es 898 of corporation not taxable as real property...... bisubabcuarsuiee sides gea's 888 FUNDS: MISAPPIOPTIAUNS OF.., cssnwarveeeealsamerswees ends sabe dias WEE sede ess 5 lost or wasted must be replaced.... 1.2... cc cece e ces e een e eee wees 412 want of, no excuse for refusal to audit legal claim.................... 470 corrupt expenditures Of...... 0... cece cece cece eee eee serene 592, 594, 606 summary investigation Of............ ccc eee eee eee enee 592, 594, 606 FURNITURE: for tow Clerk's iGMGCO) 235.5 aieie ois wien -be w: alacorauatsagalat a geanentnssinenasd orateieie rea ceiedsdyaeaas 63 GAME AND FISH: law constitutional..2siesassccsesaws sawie eeas vee tseaed Se 0048 we eea we ae 668 “protectors” Of sscacies sauwaseevaneresteieties ees ¥ sc eV ens eens a see 704 powers of board of supervisors 43 tO..... ccc eee cece eee eee 667-9, 704 such powers constitutional ......... ccc cece eect e ee en een ere eeeenens 668 fines and penalties under, to whom paid......... ccc cece eee teeeeeeees 705 nets, devices, etc., when to be destroyed .........ccceeeeeeeeceeee 704, 705 GARBAGE: In, COWDS cages viv de cow ees ele e'gs Unite 8 eis dad ie e'etip eleigiave'e pistels stone ..-79, 644e GAS-LIGHT COMPANIES: when exempt from taxation. ............e008 scaeivindatess cae Maa wales 349 TOW Land sfor sc ice sc ssse gctein a lope Gly steseyevergi stastjstaidraraueibca ea wiewete inte’ Ueesievabane 849 Jaying pipes through highways............:eceesseeeeneeveeees sae re 3849 to be ASSESSED... ce cece dar ew ese weunenewionesecnevaels asthotenuusionneenroart 785 GLANDERS: animals afflicted Withiien.s sosmsisaemee vied drdien ewe aeuuieitean sarees 132 GOSPEL AND SCHOOL LOTS: report as to, by superintendent duties of supervisor............ Uriistee: HHELe LOR... 6 5 .c ose ois Bead aseresed Seamnccrnapa@arvauaw lane Geloare mations 292 to Pease the SAME. co.cc jee see ek ae a Mates gimiacesrornasiin slat dew are ate ocians w.lvencto: Sell. CHE 6 ee warns Sweaty acmenantialdtaiaaensiinrmataieioitidsaievelelavans aoud A we to invest proceeds thereof ........ 0... ccc cece eee e econ ee neeenes supervisor reloaning moneys fOr........-- 2. cece cece eee eee e eee e ees 292 rents and profits of, how oe Odense apache etn eras ane variants ae seieHebe 292 account of moneys thereof..... 0.1... cee cece cece eee ees 292, 293 delivery of books and papers relating to............cceeee ceee ees 292 WHEN TOWM GIVIGE ois esa sneer he, ave CeRe wine aces 293 OT ALEG POC ssn goes once aged ase p's -x 40s are ara isca weal tna hanger aval oun seantin weletons 293 report by town auditors a8 tO... .. eee cece eee ee tee e eee eneeee 293 DY SUPeTVISOTS AS [O... oe. seeds acer ececese Seeee wewecee wey 289 GRAND ARMY OF THE REPUBLIC: lease of town or county buildings tO............ cece ese e eee e new eens . 269 relief to indigent soldiers and sailors............00.ccseeseeersecnees 261-4 (See Soldiers.) GRAND JURY: MSGIOE S. -ob ek daiseesielesaralereve eectmraiuae een niad abe aye Pe audit wees 83-9, 705, 706 POLI Of sices avece ws ha daca isin ated Seoyh:d oad vane Roevn Toa esp iniesaaactuajal, sae ave diauelaaiere’ ally 707 how number increased...... 0... cece ccc ce cece eee tenes eee eeeeenee 70 GRAND JURY — Continued : Page Who ATECXEMPt .0. cen ncwaneweis Wives syeudsoasewoeeae wee are es 91, 706 report of COMMIGLCCLON 6 3 5 i... a avinediawionl av es esa 4 auido enc asean ies duties of board supervisors a8 tO.............ccccacccccecccece 83-9, 705-7 PAY Ol wiciimiwei eos os ie meio aewanae sree see ee ce seaachounegee GRIEVANCE DAY. (See Review Day.) GUARANTY COMPANIES: * ONS Of 5 deceit aie aleve Saemanenie nce hh De aeiied Gakidledpalaabsteemnneies 53 GUARDIAN: assessment Of: ¢ osc sciscame dec ne'e 465 da don neiinioaiems cain tenn» 775, T77, 818, 819 accounts of, to be examined by surrogate............cccceccececsscuce 539 examiner of such accounts may be appointed......... tos gis last amine’ eae 539 for abandoned children. ........... cece cece cece eee e cee ceceseeenenas 226 GUIDE BOARDS: VOW CHALLE cain cis the wa diecciynaias iG Cob buins Sena agar eUbaianee deals 828 HABITUAL DRUNKARD: expenses of overseer of poor for, town charge ..............eeceeceues 457 HEALTH: State board............6 fhe ded Qe sal MENWeR Nee See e's Geta waaciaes 107 to appoint physician to fill vacancies in.......... eee eee eee, oe FORM Ree ewes POW EPSOL-. cuctitceed see cent oie Siaigeuts GEG sa ee ede Fy eae Se MCCUNES 208 ys sessed eis aes 4 vies emia ad: 4 Gee ea Ieaaslao 5 bY Seat to prescribe duties of health officer................ceeeeeeeeeeeaee and fix his compensation ...............ccceee ceeeee weeeeee to guard against contagious diseases .......... 0.6.0. se ee eeeee as tO NUISANCES. 6: x5 seneeued ve ees es o4 ss os GaN RE OSeRE ETS os registering births, marriages and deaths.................. to prescribe rules ‘and regulations s.0,0inassslairswa daace cece. cacc ee OX PED SES: Of a cic ae Soest 5 sel 35,5 5 sa vee oe anatnaemtenn Heveiseinises, aaa wate BAOWD: CHALZC cis wicd ea cc aye teehee ot aaukinns seam hane,2S ULC G LOL 58205 50h connect Sopra casas dias daveyenanbvcte: Shonmcousaslana bere beers wutehsesei neat health of persons in poor-houses ..........2....e see eeeer cnet eeees MMADGAMUS BFAINSE oon ea vids cee ee adie Sew iad Meese d eee ge a LOCISLONE: ss ccapsievshe: \ s.o..0:..04 ucisis seivceciwicre nha dieeead drach rie ipl seameaianwedAte’ 181 distinction between town and county poor, may be abolished......... 213-5 OTTO VIVE ce fesse sso are abet ores eiszarsneneretaed ouenssctadioneeadebonnancaremer 213-5 notice thereof, how Qiven............ cece cece eee e eee eeeeenen ae 213 when excise moneys belong to town .:....... 0. csc cence eee eee eee ees 68-9 care and maintenance of, cannot be sold at auction, etc................ 224. children not to be kept at POOr-house...... 6... eee eee eee eee eee ee 189, 200 removal of children from one institution to another.................... 202 children may be bound out........ 0... cece eee eee eee teen eeeee 200-1 surrender of children to corporation...........+.ssseeeeee secret eens 200 children supported on authority of overseer, when town charge........ 189 may be sued for...... 0.2.0. see e eee eee ete e stent ee ent e cen eee net e tes 189 excise moneys, when applicable to support Of, .........-...+-.e eee ees 68-9 support of prisoner confined on civil process, county charge.......... 556-7 indigent insane, support Of............ 00. e eee cece e enone 179, 233-8 when relatives unable to support, county liable therefor ............ 227-31 remedy of county against relatives therefor supervisors to raise money for support Of.......... 00 e eee e eee e eee eeee 1 patient to be properly clothed................. indigent insane not paupers, town charge............2ccee cece ee eeees 234 expense therefor may be recovered of his estate...............2eeeeees 234 GOWDTLIE COOL OR sys anesarrtlenceio eleva Pubaw susceraisebee asaierGip deed core Ander pudeeueueaduanenedesedtins 236 CHMINAL-NSaNEs. 2 jo cca roomie ma agecania wee ctsin6 heeded emacnadneam 236 when commission issues to inquire as to sanity of. ......... 2.000. 237 costs of commission, county Charge............esee cee eeeeneeenes 237 transfer of insane CONViCt...........c00ceceeeeee ence ialdlbcekoew oelbrartas haces 236 how supported............ si Gi ela tla is Ln thea TB sis tS taie CONES 286 idiots, support Of......... 5.0. . cece sce e ete nett nent te eee ene aes 179 supervisors no power to direct county treasurer not to pay drafts of superintendent Of POOr...... 0.0.66 cece eee cette e eect e een eeees 1 exception theret0..........ccccccecesee eens ceneteenecees 176, subd. 15 are bound to provide funds therefor...........--..sssseeeeeeeees 177 in case of pestilence in alms-house, how proceed.................eeeee 180 accounts of county treasurer with towDS...........-seeee eee erect eee 180 apportionment of town CXPeNSES........-. 6. cece ee eee e ee eens 180, 181 report as to, to State board ......... cece cece e eee cette t eet e ete eee 181 temporary relief, board of supervisors may prescribe regulations....... 182 town board, powers Of, AS tO...... cece cece eee cent cnet ee eeeeee 182 overseers of POOr, power Of....... 6... cece eee ee eee eee eens 183, 184 officer neglecting to report, penalty for............ecee sence cree eeeee 182 expense of removal to poor-house......... si lax iatesisiesttuaruspenio gn voce fataseoaeacand x 183 support of, at poor-house........2+++eeeeees : 184 UD COWDS... 1... eee ce eee eee e eens order of supervisor therefor........-seceeeeeeeenees audit of accounts therefOr.........0cscer cece reece ree eses ences when county bas n0 POOr-house......... eee reeeeesecereeneencees 1002 InpeEx. POOR — Continued : Page. overseer to: keep DOOKS 0.360006 s0esc0e ce dei ea vedeva naesiew sewers 185 LO TEPOFt isianendiwanidewiice start case Maes pec Re TE ees Oe 185-7 to: furnish. -Csti Mates ¢ o.6:. sisi de ecadsniatcamnme neurons de eels epees bes town board to approve....... board of supervisors to levy Retilement Of «6... ences seen ate eee see ne ened ene ne tedaecete ne ces GOCISIONS AS: 60 5 cee siasie drsin wie titolo msnnrde inate iene ia inst nei dese Bceente WORM proceedings to determine............. 0. cece cece eee e eee eee es GONEEBE AS 00: since dics oe scch cies ans eatsis ays arate dh wie insiichend oa Ghaida Mie bare eie ee ral town board may prescribe regulations for temporary relief............. 182 to approve overseer’s estimate. ....... 0. cece eee eee ene e neon eee to report to superintendent of poor...... 2.6... ccc ee cee ee ee ee eee to report to State board........... cc cece cece ener eeceeeeeeerbaens to audit accounts for services. ........ 00. c cece cece cence tee eeeeee accounts Of OVEISCETS.... cis cack ans ceetaseeearseennnane savers persons helped by public officials not liable to repay penalty for removing poor person ............eeceeeeeeee proceedings to compel support Of........... ccc cece cece eee teens penalty for bringing foreign poor into State ............. eee e ee eee poor children, how supported..........-..0cceeeeeee cee eee eens ee Records Ol cc. 082 Stace enwal a eten eg eaaaamie ackonhemeaea cecee TEMOVALOf ss, vara naaa: ea 80ee BON TFG sSEITTAOATS BREED. BSE TSO bastards, support.Of. oo... ccs.scnde ad ieatees tesa ewan eeeeae eames compromise with putative father............. eee cece eee ee eens State: poor; ‘who are: <2. 2.27.6 eracccesecatescuess Sabtees astus sags indigent Indians ........... es esse ese eee eens Fa te Soft ts s6 investigations as to poor by State board........... cee eee cece eee eee as to alms-houses by State board...............eeeees ee cee poor- egnee or alms-house, construction of, to be approved by’ State OBI scrtiaszte ude ghaeveedteud auenesie dyeies siege Heashcheedatn ny aneeyeserioa ie” ghieoaiec geen eyeisaade oie ee when distinction between county and town poor abolished, how moneys Gisposed Of... .... 20.06 cece eee tenet ee entree ee teen ee cones 214, 215 supervisor to report abstract of poor accounts..........0. cece eee eee 215 PORTE OL TOPOL acs: easers,. se racssdiesecgoe: coal pad panel Hasina dered ise lode Visteies ie vlna, gree 216 when town poor fund may be ‘diverted ina dea hsta a Guoicks 4. dvoid acoso Scautvanereos 216, 217 moneys then go to supervisor... .............405 By pias’ a. diosere: cteaneceas 217 account of overseer Of ..........eeeeeee scala tsbetacete ah ahodds Guage Syasbual Sete BREE 220 report of overseer Of .... 0. we. cece cece cece eect eee teen eeeee teenenees 222 PORT O Bei sauz x sucaie a ts etore ns eceians Saou sybcndaltévenins iaasnin Sad era ie paauetniadelorsloue teeters 222 certificate to, by town board... ........ cee cece e terete eee ae ee 222 TOPISKER Of. oc deoiciccan’s wens eter dees iidtha ainda gainiwle Hore Gian lowe iasbadeedate ceiead 223 reports to State board...........cc cece cess ee tense meneceeseenetesnnees abandoning wife and children.... support of poor relatives........ unlawful removal OF 0.30 sjcicaiesatelessie dod aie Zain n'oie: aides eigtstersnshiela aus dimisalgn “eddies appointment of committee for insane......... Lecce cece eee eee nee eee 236 defendant in criminal action pleading insanity...............0ccee cee 237 astothe: blind ccacwise oveseie se ceauias cnecle sea dear acetals reves 28 PTAMIPSs:. «2 seeds eee esas ee hha eee He ESS Ore REE, Wee sae epileptics...cus cs geass Hens cove Vee R ASE ee eee sae ee ewes State charitable institutions. ............0 0 csc eee eee eee cece anes report of commitment to......... 7 TEPOTt: Of....:4scei-e, aisinesassts oes wes : ACCOUD EOL i eicc esis SRD, GERM eRe eS taxation for support at... 1... cc cece eee cece reece teen e canes duties of State toa of charities':.cc cisecceeey cs cu sse cease etess duties as to feeble-minded children .............0.ceeeeceeevece disorderly PerSODS,........ecccee cece eee sec eteneeeneeeeaaee soldiers, veterams.........se0.e0ee db ssaceaid dues -oe METRE tiers Deans 262 Inprex. 1003 POOR — Continued: Page. as to maintenance and support at private institutions. ................. 703 Shelter for Unprotected Girls ...............5% dwatea: Somes ovveee 248 POST-MORTEM: examination, county Charge..... ........cccecececeuceceececncuvcuue 471 POUND-MASTERS: feesiol ss. cnr tuauaatur @8enca eam at aeoae noage seem esenenes beasts impounded POOR-HOUSE. (See Poor.) (See Fence Viewers.) PRINTING: court calendar is county charge........... 0. cece eee ce cence ce ceeeeeaes 483 al8O SESSION TAWS.. 2 ses sc cea eins neaeaeedee dd Se cccdecdebeasdesbasnn’ 677 also! resOlUNONS -acau sey evan sc Feaceetecemaseaae nen ec new ed eee ane meses 674 ASO AU GIES peace eee esc 24a sae demeieuh mie ase ea b eo ode db.98 Sperone 504, 674 election notice by town officers is a town charge.............2+-eeeeeee 742 OQUALIZE TIONS 5 4.5 02 ctytsesnnihe certs He b.b:8 NGO Oe NEAR ede wu es SE ENETNS 728 ODICIAL CANVASS ics sos ensineraiosdi aye Wa. cartencava wirmetaeinlanlNes Raves wees a Sale BE 680 judgment-roll in criminal cases........... 0.0: c cece cece ee eeesneeseeees 484 Cornell University notices.......... 0c. c cece eee n cece et eet eeteeeeees 485 statements as to supervisors’ salaries and compensation................ 726 for county officers, not under control of supervisors 681 OES OL es srs: dicen darota secteur visi gis wits let aie autem eam onungnmecu nce e ees proceedings of supervisors............ ccc cee e eee e eect ene eeeeenees (See Publishing.) PRISONERS : confined on civil process, support Of. ........ 2. cc cece eee erence n anes 556-7 OD Criminal: PYrOCess: +2 aiayswsaseererrev ee tesvasaaasee Suen 478, 551, 552 employment of, may be authorized by supervisors................6 552-3 separate confinement Of............ cece ence eee ence nee eens tee eenes 551-2 board of. county charge........... 00.02. cee e eee eee e ete eeeee 556-7, 561 fees for receiving and discharging, a county charge ................06 561 POOMS MAGE DY 6.00 sa cerescoasicwewiecn 1G 4 secre ewes Hedda bhenardda limitation of number of, to be employed to be kept at hard labor.......... 0. cece ee eee eee eee eee in penitentiaries................. Nu iscaes caeSyaesbircianahate ciate aotensqenete Sess who are to be confined in penitentiaries.................. ee eee e eee euee POLO VA Of sicr i ceien sowvh aos Soast evens pave nA NGG Be cae cg Sea wdc. Soe oeet nn anos SON (See Jail.) SERINE ODN icc ssa ie aia aaccn stig ate yaava cs Wexoo gn Bia eco ba onare ares alae mawto co terelaeuacae es contracts for labor of, prok*bited 0.0.0... .. cee cece e eee cece ence renee pleading insanity....... UMaine ge caw ssh ees s a NEO Oae ame coms es B2729 0:0 0: Se CAMPS ijces se obs s ose eeaam ae esieingis Hee CREE Soe eG ead See Eee ER ie disorderly persons... 2.2.0.0 cee cece cece reece cere erect teen ene eeneeees PUBLIC LIBRARIES...... esa 2245 50%. 4a seve aah ee eeaeuees ona DE. 454 PUBLISHING : = amount of town debt......... cece cece cece eee cnet eee teeter enreneeee canvass Of electionS......... ce cece cece eee e eee n nee eneeeeeeeees equalization proceedings................ irene eee nee eee teen eeeenees notice to present accounts in certain counties wea TOWN AUGIES., 5 c.eie5 ver xcshecersctsiemen ore 8S hae vials odin. ieee ie cael county audits ........eeeeeees oad SSG Spee) aa see evereieleiaaiere sO eee eee and Claimants........scsscccvecscereeeressseeeen. eiaereatayacninceesiecsiaus 674 official canvass....... .. [Gaiiideraee ies ae ewes ewe Se avelelaccrilpauciedvaudse: Sale 680 and election noticeS..........seseeeeees apelaq"starha Sola aisrascneeanorcacts 680 session laws........6.- soccer eceeucsereesereureeeens is he ao orate « eee 675 how papers selected..... fetes eee egeenes MeBre sna SemwlemiGwerss 675 supervisors no power to provide for printing by other county officers... 681 statements as to supervisors and others’ accounts ...........0+. +. +e. 726 town debts ..... cscee ceceenees jose se hbine Misia nteNGsdaadeletne t aaa e's 728 1004 InpEx. PUBLISHING — Continued: Page.. notice of contract with penitentiaries...... Pree EER de oo 559 fees for.............. munlir gust nueedonuantionstouensaa irene £3015 4s ca ewaoRes 938 proceedings of SUPerViSOrS......0. eee ee cece eset eee e eee e tent eeeeee 674 COUMMEY: LAWS. csr is 5c Ga 5.00 esd inser gs evecare praiavereieces reste lamiereie ener 674, 675, 677 QUALIFYING FOR OFFICE: WAU TSE s iiais comune Srgade aan ayers os oases eased oinoglen ances 29 RAILROAD: AID BONDS: all taxes, except school and road, on towns issuing, shall be paid county TPORSUTET a2 sce doy nine SG uheey eeatin cette chase Gdn tatavend Mena lelatd aude eninar” eaaveue ort eea a 571 county treasurer to purchase therewith the bonds issued if can be purchased at or below par... 2.0... . 6c cece eee eee cece eee 572 bonds so purchased, by whom canceled.. ............ 0.208 wae 572 if cannot be so purchased, county treasurer to invest said moneys as Sinking funds ssicceecce een oy ese eee Te Re we Dele gig albino 572 In what invested). o::5 0.550065 oergedgebaeg so eek ke weet ei es 572 Tay be compelled so to invest by order or by action...... 422-5, 572-84 to give bond: therefOtviesscissiewnsauses sees ce bet eensedseeeaages eas 572 to report ‘‘ sinking fund” annually...........0. 660 cee ee cece eee 672 railroad commissioners to provide for sinking fnnd......... 422-5, 584, 587 how provideds.s:s sa sassee see. abeeekeR dae Reise es zane 587 board of supervisors to levy for deficiency in............... 568-9, 587 custody of railroad bonds or stock subscribed for and collect interest thereon................ penalty for misapplying moneys ; bonds may be registered... 0.2... cece cece eee eect eee en een eeeeees perpetuating consents of tax PAyerS... 1... 6. cece ee eect ee eee railroad commissioners to report annually.............. 0.0. c eee ce eee WHAattO: CONTIN, «23. cosets, Aen Tee ae eas oa ee 8 to be signed and verified ..... csi. sanciessaceAcaed wiedecidine cee er supervisors to levy tax to pay bondS............ cece cece e ee ee eee CX LO WHOM PAalG..ircie cs cia. sss CSTE F4 EN EST ST et wise Soeraalaern commissioners to give bondS........... 2... cscs ence cece eee eee amount and condition thereof.............. 0... cee ee eee eee to pay bonds at maturity and cancel said bonds. .... ............ 587 HOW CANCELED: 5 coat pisigaer nine Waeiinenniniacs wuateunienlugre terete Ute 587 and keep record thereof ......... Sonera anenah eid dna win Neve RANEL EA 567 to report to town auditors, when............6. seeeaeee .». 587, 589 GODCENESIOL «5.5.6 care w aa apuceiarn og nt ya. munaes aratemian sl” save nl ecinaeaonen avanbas ea eAe 0 587 report and canceled bonds to be filed in clerk’s office.... ..... 587, 589 for New York & Oswego Midland Railroad. ....... ....... 422-5, 571-84 county taxes thereon appropriated to towns issuing bonds therefor.. 571 582, 584 and payable to railroad commissioners............. 00.00 ce eee 571, 584 balance thereof seem to be payable county treasurer........ 571, 582-4 AUty OF COMCCIOR, ce. ns tans is eas caw Cares Oho taloakeeinny EkawE ean ees 585 liability of collector and sureties.......... 0... cc cee cece c eee en ees 585 payment of, by exchange................... oud oii aate voce Ge 566, 586 payment therefor, by issuing new bonds old bonds to be canceled... 16. cece cece cece c cece eect ee ces and: fled, wicirgcitteee Rance sed yoo hows annual reports thereunder. . peste tax tO PAYicdsorey cuaguewid none aipenomienemesia geecee sea 568, 569, all lands in towns bonded, to be taxed until bonds paid....... ... 570, 571 surplus on stocks, bonds, how disposed of...............ccceeveceeeee 586 when town divided after bonds issued.................ccceeceeee 570, 571 share of new town in such debt............ 0. ccc cece cece cece ees 570, 571 HOW: Q8SeSSfOMs 2 sad sales ede: ees eee es og e. 841 penalties for, against OWNETS. ...... cee eee ee cece e ence ree ee aes ween 842 mouey system for repair Of........ 200s cesses eee eee en see eenee veers B42 assessment for unperformed labor on highways............ aise waa 343-4 highways beyond limits of town or Village . ..... seeeeee essences eaes 346 improved roadbed for.......--. ee cee reer cece ee ne seen ee eneneeeneneee 346 damages for opening private road...... alc! aver ele lacie acta setae 347 “COUNtY TOAdS”... 2 ee eee nce eet eee ee ee ee ence ence ee anes 348, 380-8 widening Of 10... 2. cee cee eee e eee cece eee e ee nee ene neees 348, 388-90 atown charge, When . 1... sees e cece cere ee ce eeeeereenes 348, 388-90 when county to pay portion 1 eR eRe eM eeewuns sia aa 348, 388-90 1010 InpeEx. ROADS AND BRIDGES — Continued: Page. railroad through county or town lands ...... See MNERS CORR SERceTaN 5 349 railroad upon municipal grounds, parks, etc.............. Pee 349 pipe line companies upon. ..............00- Reeset nav ties Weis Seetavededms "eh 349 Pas COMPANY, PIPES IN, ssi cidaces seve desis heeses eeeanas asanacaaiauncoptn 349 electric light companies’ lines in... ....... 22. cc eee eee ee cee ee eee 350 waterworks companies’ pipes in.........0 00 fe. eee eee eee eee ee eee 350 damages for altering grade of Village ........... 2... s sees ee eee eee 360 bridges ani WMS SES. oct. ce ates pa th eta anne deena deen ote 361 hot water, hot air and steam heating companies upon.......... .....-. 362 EléCtrical SUDWAYS TDsic. Kis eee dae ed oe Henson eee aes 362 drainage, sewerage and water pipes in... 6.2... ee eee ee eee eee eee 363 highways by Cedication a ncgpicagw camvsia davai grad eeisieier, gees eee's 364 county highways: and bridges. ccna sannenia Waswamemeeiiee ans gs 3 364 supervisors may lay out, alter or discontinue....... 22... 22.2000. 364 proceedings therefor: jis ssanenuamaurriaeweler eine Bate vtewe ed. ees « 364 county not liable for negligence of supervisors as to.... 02. 6. wee e ee 365 supervisors may authorize location of bridge applied for by towns or Individuals csecawous nay hedes assess a 288-91, 294-5 ‘FOPOTiS AS: CO csesnawe aire inet F 44-40 Wea ehMewW adie ew Ee Ree RES A 289 gospel and school lots........... 0.0 cee e ee ee eee eee eee eee eeees 289, 292-4 moneys in hands of overseer of the POOr............. ccc eee cece ee eeees 289 report to superintendent of public instruction, when required.......... 289 fines and penalties, how applied and apportioned...................055 290 report of district attorney 49 t0...... 0... cece cece eee tence eens 291 to whom paid........... fecbpeia i Cesdse ARTS, oh YS raid eeoaea ae dnaeee a Ne Ae 291 WHO: SUES LOT. 6 is cscs Vials Pe oe ee os 80 aw oeriniane emi 291, 306 WA JOIMENOISETICS ae tse ise siarsied a satay vWelenlgeeOnanineun wy ee ewe es 291 report by supervisor to county treasurer of school moneys............. 295 duties of supervisors a3 to 2.0... .. cece e eee ee eee 19-23, 38-43, 286-311 tO disburse MONEYS.:..6 oo sists aisigiesie selene ik sie ke beat ence ees ee wes 295-6 to keep accounts thereof......... 0. cece eee cere reece sees ceereeees 296 to file account when appeal terminates............ .eeeee cece eee 296 to deliver to successor, books, papers and moneys. ..........-.... 296 to sue for penalties......... 0... cece cece eee weet e eee ee eee 296, 306 to act in erecting or altering school district ............... 2.0.24. 297 © fées therefor)... ssc eecsceis 24 te Sitemeter Keasse sade seese yess 297 sale of property of dissolved school district.................00.00 298 pay trustees’ orders ..............e eee Ma aera eeer ate etem es 300 treasurer of school district, election Of..............c cece cece eeeeenees 298 assessment and collection of unpaid school tax renewal of warrant of school collector........... 00... e eee e cence form of ......... iW Mecie he Sek. aig eva a inedepvatoeaviampannaasnaans report of debts of school districts............... Bitacs penalties for violation of schoollaw.............. Fite Ao sveubssndesrnaralauece apportionment of lost school MONeYS............ cece eee e een tere eene neglect to sue for penalties... 0.0... cece eee eee ete e eee eens action against school officers, supervisors, etc............ dane weave asacaue NO: COStS: UNIESS ss, acs os cin tess Sa aeR GUO was ak eueecteateelas attendance officers, under compulsory education act..............-.00 307 truant schools, expense at........ ccc ccc cece eee e eee e ener eee eeeeens 308 SChOO!] CONBUS scan ceeded oes 44 vis F HOMER ORCS Ie He ENE wEM OEE See e os teachers’ pensions. 6:0. ces 6 64 o00 es gas sername ane mene tae e see eeaees i United States deposit fund......... 00. e cece cece ence eee eee “lag eels fb duties of supervisors a8 tO.......... 0. cece eee eeee taxation of State lands for school-house............ no aid shall be given denominational schools (See School Commissioner; School Moneys.) SCHOOL COMMISSIONER. (See Schools.) to apportion SChOO] MONEYS. ...... 6. cece eee tence ence eee eneeees 286-7 PAY: Of eu ncrredeie dese srsrei aa aueNoewaieess Veese sete ea Reese 312, 939 may be inereased by SUPETVISOTS.......+sseceeeeeeeeee bias WEES eS TEAS 312 expenses Of....-. 0.00: . 312 election of ........- 1 division of district of....... sevaetyiaraunayacste SA eiteaueetars eee asia Hee TAca sa 811, 669 SCHOOL FUND: -bond for. when not required..... ... fee ernees dine weWiseieis Sele 2.08 veces 287 United States deposit, duties of supervisors as t0.......... veveseeees O10-4 1012 Invex. SCHOOL-HOUSE: Page. tax on State lands for .............eeeeees sively Fewes ah -eiaregiarsieteennes 314 when exempt from taxation............eceee008 ay ais Seem eRe 798, 804 SCHOOL MONEYS: DOG LORE 6-555 gee a iscaaiccert acecorsayncdini coere accdcscol eae PEER Maioweie RWRARRLE 19-23, 287 to be delivered to supervisor ....... .cesece scene neceseees - 19-238, 287 when may be withheld by comptroller. ......seeeeeeeeeee seen renee 286 in union free school district, to whom paid ........c. cece er eee cence 39 OTA OE LOK, NOW. PAC ce areca dicsise siddia: serasassGaviarate seve dyialeraciea fevers” @isie ere. 865.245 keeping accounts of, form of .......... on hand, reportof .. ......... disbursing of, and accounts for APPOLuonMent OF on sii awed Wada wae Aa wee ERK oon eee dheed when town poor fund may be diverted to .........cceeeeeeeeeceneres 216-7 in hands of overseer of the poor .... 0... lec eecee cee ee seen seen eens 289 report to county treasurer by supervisor of ..........ceeeeeeeeane ween 205 lost; how apportioned oeiiciesesweeisiciew weve ainsi me wwiewiaiws oianwieg o vaca s € 6 807 SEAL: Of COUTIS.: +45 gos 3s a owemeerMewes Sis Stele mine iene reel rbisiieaisa® 500 of board. of SuPer vVISOFSwscesiiesawes ceenne sre sawasneeuwawmwenecaeaes © 500 of county, duplicate, when provided............ Reb eeaes 500 ‘of ‘county treasurer .camscessncwn steam oeaeoaiineematioten conan manent 500 how authorized: cscucccorsosciaseevsincensameaconen Pealewaieeten vv 500 SEALER OF WEIGHTS AND MEASURES: intowns..... . .....06- 2S rapes cvecaliueteapnrele SAAS ae SURO aNea Saatet Se es nied 508 APPOMbMeH Ef Ol. eves icsic od Akai Raina TK AR TRIER AOE TO RSE R eNO 508 Dy COU E LESS ioe vaca suasbsareh winct/eedes cara ara easwerarbieee Dae aera SS A a dees 508 LOGS OF scisceowsavaie vinaseince sis rates inckevereie-e Sines AGO Le BS EO Sie waniereee teaser 509, 939 SECURITY. (See Bonds.) SEMINARY: when property of, exempt from taxation............ reece eee n ee e108, 804 SESSION LAWS: fortOWDS: «: 5603 Vex Gedeeesd sees s Ones seween oo eS Rigas eee jarns 457 PUblighi ng 5 \siss jesertearaie ss ean ise cusses cue ureqyiielsiute ste ole 8, Ste oe 675-80 fees FOL. 5 0:5 sarsieesinietaiereareisio's Geese Te wales n Giath wheel aroroih ns pevcalste ont 675 SEWERAGE cis ccowcwwewweammuiwis sewite soa nee eeaveeaine nie 81, 145, 163, 363 SHEEP: injured DY GOSS oescceawsaiiee ee esa cieei eects sector ere et eeteess aes 876-82 board of supervisors may enact laws to protect. ........e..eeseeeee 876-82 SHERIFF: election, appointment and term Of..........ceseeeeereeeeeree Raab i 545 under sheriff and deputies. ......... ccc ceee career eee ere cnr ee senens 546 when to collect taxes against non-resident creditor .. . - 864, 865 to collect taxes, WheN......... cece cece cece nee cece ceneneenaes 864, 865 to collect, on warrant, when collector neglects to pay over moneys .... 870 account of, a county charge ........... cc. ceee ce cece e ete e ete 673 contract with, for support of prisoners on civil process .......... vee. 556-7 OD -CTIMINAl PLOCESSs iy ies, se acscces mance, qedamruorma ee edie e 478, 551-2 fees of, for conveying juvenile delinquents and lunatics............... 460 to have custody of jails and houses of detention. ...........+.+45- 547, 551 appoint ‘keepers... 55s nates gaiciainaneer sees ae ween ous arene macoweny 547 certain prisoners to be kept separate...........ccsseeeeeeeeeetcncees 551-2 to be kept at hard labor . ........- ce eccescncecccecersetsceenees 552 to account with supervisors for such labor , 552 pay and fees of ........ 2... 2 cee oe tee ‘ when a State charge ...... 0.0.60. .eeeeeeee pay of, where no fee prescribed by statute solitary cells in jail ...... widens aeneraier, Bi ReWereaatinis Ca seewtes 4 552 SHERIFF — Continued: Page. disinfectants for jails. ...-......cceeeenees Dees psieroyes ays Deleeaiieeiist 556 may employ convicts on highway..........ssee0 ceccccceeserseeeeeee 557 office of ...........685 dacdie-k steiitehessinte wie biste@iece's- 9 ¥'$:b'e ¥'a 's Senta aiele AM eee own 547 OfNGE: NOUS 2s’ 5/sis's ners esa ea aiwiarcnaretarsferare y-0.8 ean dha ore sjeletanuusletinelasaioulow-e va ex 542 TemovalOl se iscs sae sis cveussoee ties eas sexs aeeseineweR ceeeseTT 548 When: COrONEr $0 ACE AS jisiceewcweeee ewnd Foes des MENS aRUTT OER N SSeS ee 548 vacancy in office Of 2 i cisis setescaaedede dent 660i 00d neline meeede emus 549 county not responsible for ........ ccc eee een eee eneeeeee nee eee 550 no pay for care of court house when janitor employed...... drovsiautamtoneee 551 Cuties as to WIeCKS. 0... cee cece eee cece tneneeaeeneee epaleccasaterers 920-4 (See Jails.) SIGN: for town Clerk’s office. ........ cece cece e eee e eee enees sis aineteieeiciens aieaiasase 68 SINKING FUND — RAILROAD: county treasurer, duty as to. (See Railroad Aid Bonds.) SITE: of county buildings, how changed .............csceceeensceseees 670, 692-7 SOLDIERS: MOBUMENS OP 2.5): ee duces taeda: Ve awed elon sawleaseeua, wee saeae nest 266-9 when exempt from taxation ..........ccccee eee ce cence eeeeenaee 267 relief +0; through Gi. Ao Rus ..cssideeesevsaunes waacave cueessseaa sec 261-4 to be preferred for OfFC6 2.06.5. . ce eee e ees e scence nestaeeeneseseees 279 SEC CECISIONS i. 225 oe wa wisalnsoeisian haere ene seg ed “els ae wreseaa arenes 280 not'to be removed, When wecesecccisceeecctes tones dainareseewieeaees 281 see Cecisions: ss: gadeccse esse essa Csi s44 ase OEP oe ¥ de we eae ED 281-2 lease of buildings to grand army posts or other veterans .............. 269 burial of deceased. i. issswsss tseeaesceiaacvecsasess ee elses 66, 264, 266 headstones for ...........4.. ean: WEES SOO Y Che bE ae he ROE 264 burial lOts fOr. 55 1s caweeiee Hew eeaad. V6 ha kas saad asa eneee eae 266 war records of ..... ...-...-- Laie WE Rees ES ead s RAE AAS TIER 269 pay of National Guard, when a county charge ...........eeeeeeeeeeee 269 when injured, when acounty charge. ss... cee eee ee eee eee 270 no moneys to be appropriated for unauthorized military bodies........ 271 drafts from enrolled militia. ........ cece eee eee cece eee eee eeeeees 272 AMMOTIOS [OP Sencit8 eee wns Goelewaemiaaleees ode eolas baa be ce wae Abeer 272-5 pay of armorers, janitors and engineers..........ceveeeeeeene ceeneee 275 laborers in arMOTieS.........0.cee eee e eee eee eneees aiatu; oP avetertoivs 276 EMPLOYS... 1... sce ce eee enaceee oe powers of supervisors ag t0..........seceeeee armorers and employes for naval militia civil service, veterans to be preferred....... éedre.s4is dee al airararnereweernecenss 279 decisions aS tO........:eeeeceeeeneeeeeee snd ietarsrdtas sus caisiwials'wve ees pension exemptions. ......-. 2... cece eect cece eee cence eee teeene 283, 799 decisions thereunder.... ©2620... sce e cece cence scene eeeeneee 284-5 vote and canvass of vote of absent soldiers............. 0. 0c cece eee eee 768a SPECIAL COUNTY JUDGE: election and appointment Of.,........6se+-ereeee ao'b sas Gy asaroretaranaxeen 536, 539 vacancy in Office Of .......ceee cece eee n eee e cence ene ee tenant eee ceees 536 SPECIAL SURROGATE. (See Surrogate.) STATE: (010) ae ee er wee eeececnereneseeesces lands sold or leased by, when taxable tax on corporations. (See Franchise.) assessors. (See Equalization.) highway, when altered, discontinued. almshouseS.......22-2 coc csen cece et eeeres 2 charitable institutions. ......... 00: cece cece eee cette eee eeeneneene board of charitieS..........- ec eeeee cece teen eee tet nett ee eee tee 1014 InpEx, STENOGRAPHERS: Page. fees of, when county charge..........046 ese aieiniete © ceeceecesee- «+ 485, 486 POY Of ete acs dea na aeuen. wee bie yis eis ioieraiurerave MRE Reel SeeaD eae 486, 493 for grand jury, how appointed ...........000 ce cececeeccccecsceces 491 for county court ............. 0.0008 eee re aoe Wiapeias sbrorshacopoleeieys 492 for SUpPPeEMe COULL Siceiwcciwmeweewnnisden ime Geeee case e4aak Oe or 487-93 in Kings county ...... 26... ccc ceeeeecaees sci sese de we ewes see aroMeRR 487 temporary stenographer...........0..ceeeeee oe Sea 6 dis Soke Seis ea Rare 489 minutes of, for Elmira reformatory............ ise stbe vant ee ewen awe wees 493 STOCK HOLDERS: in banks, list of...... atte seuwneatainn aeieii sas vere error ees rr rr 894 STOCKS: when exempt from taxation.........ccccceceseececeacceecenceeneuens 808 STONE: for municipal WorKS............ecccecececeececcers ceveceeesecee 185, 453 for roads....... WheWeicts Meas: dae tenia seusiaee we sai cbss esgic Saeele 880-1 STONE CRUSHER: election to determine purchase of stone may be purchased for.... .. ......-0+e- CARE TOM fe sie a's clavale's sicis'sls clare’! caleeiele eng divteves ols ates STRAYS. (See Fence Viewers.) SUITS AT LAW. (See Actions.) SUMMARY: by clerk for committee on ratio and apportionment............... vase 719 investigation, of corrupt or unlawful expenditures........... Bisy er cians 592 of taxes for county treasurers .............040 00 Sai Jessie ieee 729, 730 SUPERINTENDENT OF POOR. (See Poor.) supervisor cannot be ........ccecesesceeeseccecerens ag Ree st etane 172 Who not eligible ...ccinsacsasiewceedoewacwinn wee beeseseseesecets ese 172 county treasurer cannot be..... eeeees Cis dearer eegedewonsguers ea 172, 519 LO ACCOUDG i ticcrekawn's saareaiwiew iene io ieiecnidiecatasaanens moiwte SAY peek ewes 176 number of, how determined ........0.0, eee eeee ae sia lensie Se eseeveeees 172 term of office Of ...6.. ccc ssccscscanvactessocns aca anmey LkewN REVERS 6 172 PAY Of dae ea caawame cess snares vases faa 8 hve NERS Tees SHALES Sb 5 174 vacancies in, how filled .........cecceecesceceeevcenenes sy athiaas 172, 173 to. give: DON. sss 5 caswsdasnn seewraeecerevetens soaivare & aagraaree ies 174 POWOLS! OF 65 ccs oy sawed 54s a Sea pate se eee e644 oa0 4s ass eo alee sae 174, 179 report of, to State board.............. cscs eeee sees ae eeerelametmnean aes & 181 What: accounts: MAY ANG sccceccae ceawesavawawde casas saad wees: 176 aliditing accounts Of: cscses sis sesaes qemaieseree, daneeten de nntine ds 494-8 to furnish county treasurer statement of his account against towns..... 180 to present estimate of probable expense for poor the ensuing year...... 181 not to keep children at poor-house ............0:c 00 ceaseeeueeees 189, 200 when may send insane to State asylum ..... 2. ....6 ce ceeeeee seeee 234-5 OT WUAAGICR < ayeye savior avaves: Soa ey Ja bana’ sacon tc pore eyaeprersney suartiseveverahdceym byouce tian onauer 234-5 duties of, when committee or friends neglect to maintain lunatic. . 179, 234-5 to report commitment to benevolent institutions..........0...esereeeee 250 may be appointed keeper of poor-house ........ ... Bwis Gedsia enasaveseve seeee 170 SUPERINTENDENT OF PUBLIC INSTRUCTION: report by SWPEBTISOR COS viene. esicheacismeniescrieaniele aise) Rabie eoeeccelens a cae 289 report of trusts for benefit of common schools to............005 eae 288, 295 SUPERVISOR: embezzlement and misappropriation DY .... ....cecsceecerescnecencee 5 falsifying, altering, concealing, destroying, obliterating accounts, books, Papersiand: TECOrds. 2.6: asineshes sk 6 ches MATE SA See see eee hee te 5 willfully disobeying any law......... beet eeeneccnes ale pee ide 6, 7, 649 Inpex. 1015 SUPERVISOR — Continued: Page. not to be interested in sale, lease or contract........ -..seeeseceeseceee 5 election and qualification of / 9,10, 29 in ward or City ............. eee eee aia , 10 what offices may not hold ...........0.006 oi eee Se wei e 10, 11 cannot be superintendent of poor ..........cccccccsceccvcscceees ..10, 11 MOP cOUDLY treasurer .... 1... eect tee cece ee ee eee tence eteeeaee il nor trustee of schools..............0seecceecccecces BOGS Sawant 10, 11 nor member of board of education. ..........cccccccsccccecceces ..-10, 11 nor loan commissioner.............006 02 vecuceesescecuce ae neleats 10, 11 who are eligible 1.0... 0... cece c eee cece cee ceeeeenene eae? pee Maer 10 who drel Ineligible’, 5. oases. sas- dieiedinsun gery Oey age'e a'elere a atonssenleaeateen 11 what is refusal to SerVe 8S.......0 cece cece eee ccc ceeceeceseeree seus 17 to take, file and subscribe oath of office 12 within what time to take oath of office ....... 11 form of oath of office Of... 0... cece ccc cece cee eee cee eenceaceceees 11 before whom taken. ss sis nennonnaarmaadeng sees: wees tee eee oan ees 11, 12 penalty for acting as, without taking oath of office............. cceuee 6 notice to be given supervisor elected ............ cc cccceeee eeeee ee 13 whel NOt NECESSALY wisiseacercacaaedssesiecs vies deevnenseee aol 13 tenure of office of ........ cc cece eae Baht ee es aeeovae Seas atearaunele sous 9 appointment of, by town board .........c. ccc ceca ccccsscceucceceeees 14 cannot be questioned collaterally... 0... cc cece ecee csc eeceneeeneee 18 tenure of office of person appointed ............00 cecucseees ceeeeee 14 vacancies in office of, what are TOW TUDO, oie ire sais 5 asa pv aperetevarinieca hae ib ag sanee'wie Ge, d's Wear Yaig gua ergeeiateeess order appointing supervisor.... ‘ HOPMWOE- 2) db chkaewaweces notice of appointment resignation of office Of .......... sees eceee cette rete eee eeeenestteenees to give bonds or security..............- what bonds are required ........cccsescereccccecens tesccesccescees refusal by, to give bond or security a misdemeanor .............2.000 42 refusal tOSEFrVe sii cue siirnnees sone rent sents etanedd vesnaeawe ce sions 17 death Of 53.5 viececccewsees tev is asus suenies Geese ecerss <5 26a0eae 13-5 PemOVal Of wise seee ssais isa cr wiereewerewuee ved sae e se canes Hees 18 becoming incapable scciss csc e ssa canaeseenerroseeton oso edeee hes 13-5 time for filing bonds or security. ...... eee cece cece rece en eens 19-23. administering funds on account of railroad indebtedness to give bond... 28 Pay MeTCLOP. i565 pease sects Sis ee os ai BEE eae ake Gaia 23. if refuses to give security for school moneys, how proceed ......... 28, 287 when to act as railroad commissioner ..............4 wibieaei aibaaieeneoeesea ene 23-5. sureties on bond of, for what liable........... csc cece eee eee ee neeeee 21-7 form of security required. ......... cece eesc reer ec eneee Wierayevsiaubrala. seats 27 acknowledgment thereof .........0.eceasvescccecseeereceeeneces evene 2e justification of sureties ........2...eeeeeees ayorrerad atal eve Sele se sjeTelectisiensveisto aT approval by town board. ... 2. .cceeecesn cence cee ee ce eeenaeseenens 28 violation of acts before bonds filed . ......... ccc eae ecewen seen eeee 25 force and effect Of Dond.........ccesceeetr cece ce vereeetneeeeerene duties and powers Of .......0ccsceccteeeenceenceetetecenereesceees classification thereof ........ 6.6.05 cece eens teeter eres ceeneseeees AS a. toWN OMMCEL ssi es chases emnenrwercereeeaene to demand and receive books, papers, etc............ to deliver books, papers and moneys to his successor to make oath as to the same if required........ 2. .c cece ee eee ee eee eee executors or administrators of deceased supervisor to deliver books, etc., and make oath thereto, if required .........0626 ceeceeeee creeees 33. to give his predecessor receipt therefor..........0.secsceeeeeceeeeeees 33 form of receipt. 20... cee eece ee cee cece eeeee renee ceeeeees , 88 if delivery of books, etc., refused, how proceed .........++ssseseseneee 34. to demand from predecessor and other town officers, school and town MONEYS. 0.21 ee eect eens cece r eee ee cee ren tenes ween aes 82, 37 requisites therefor........cceee coerce eee et ee ee ee en eeeneeans accounts, how kept.......ceeceee crete eee eeeneeeeeee certificate of town auditors as to supervisor’s account....... 1016 Inpex. SUPERVISOR — Continued: Page. when to account with auditors . see eenecencveceveeeee 43, 218, 440, 498 account to be verified .......0... coc ccc ec ceccunececceeeacves ...48, 498 to receive and approve bond of highway commissioner . ».-. 44, 45, 49 to receive and approve bond of collector Sieatiash Ain Ag ech creeth- Gannae Sececee 45, 48, 50 lien of collector’s bond......... Suis (arava artis seocaunt bras efavnsareuatsvaualaieeapinnse aan 45-6 appointment of collector.......... SS slesaves tie: adeays aelerovetoyaya a(aiolana seen 46 of constable......0 6.0... c cece cece ewes eee Se Fabavones.aYaadved ais eeere 47, 50 appointment of special constables... .... se. ans aie dah reso Rack Oras are 57 of justices of the peace.............. We wee SONU LOE LeSas oud 47, 49 of overseers of the poor ....... aid aca healae elas ie een iace salted sea one 48, 49 Of railroad COMMISSIONCT........ccccececeeeeee eens Ceeene ee eenee 33 reports by...... 00 oe. eee sees see she iwne swing gS saa 215, 289, 295 as to rejected taxes .... ........00-5 Peeecws epee ee case eeleaes 830 to add rejected taxes to assessment-roll. ...... .....05 ve 838 to deliver highway commissioner’s statement as to roads and bridges. to board: of supervisors... 6. ita: csasaie teu Sag ae vee oes 315 as to noxious weeds, etC..........- eee ee eee eee ee 815-6 as to roads and bridges over boundary streams. (See Roads and Bridges.) award for damages on laying out roads to be delivered_ to board of BUPETVISOTS: «casts eewasAbw i@hint. % bbsr yeaa Meese Ree hes to report town debt to board of supervisors eee RES: record Of s sssnaway weetvamscene sore Stine maw 3 bond of agent of insurance company...... Poiana wie a filing papers, bonds, etc................ ive yates § SiiRL 4 GreR BRE resignation of OBC: rata nieenetoteie nan en oneness neglect or refusal to perform his duties, penalty for to report bonds issued to pay up or retire town debts, (See Municipal Debts.) duty as to sheep injured by dogs.............. aeniseas * gadis ean8T6-82 grand Jurors: surs6 senec sees versed tee se eeeeeeeceeee 83-9, 705-6 (See Jurors. 5 list of grand jurors.........-......... see PSsi SR EMESIS ee OEE 705-6 trial JUTOTS....0-..ccccea een e ve A Gren en ween sennee et eo oe 88-9, 90 (See Jurors.) to report perpen to clerk of the board ............. Per sak aleslacaletvaty LO. penalty for neglect..........-...00.088 a. Syed sea eer SRR eed dieaus 649 to report school moneys on Dan ehcee soph OO eka aad aebierayer shee 295 to make account of school moneys received and disbursed............. 39 and to notify his successor thereof ........... to make list of corporations for comptroller. . fiend process in actions and suits served on, ... .........eee00e who to attend to defense of such suits.......... cece ewer e eee e weno duties in relation to schools. (See Schools.) to take and hold possession of gospel and school lots................ 292-5 19 trustee thETEOL. .cccic ci cera seas ee hese Ow waa dee eeeean age tor 292 to lease the SAME... ...-. cece eee eee e ee vee naeeeas ‘iddnthd rR OUTS wis Bake 292 to sell the sume, when.............0005 edicaaeae s SieR Gate e ue e Nt eae 292 to invest proceeds, NWOWissseireee oa daucaede cal to purchase property mortgaged ........6. cseeeeee ceeee to hold and convey the same. ...-......eeeeee to re-loan moneys, When....... -.ssesseeees : ‘ to apply rents and profits thereof ........ Gps seria distsiagsr, ire wee to render account thereof vic. soivsseiesceceitsdeecesuares bebeees to deliver books and papers relating to gospel and school lots fund to BUCCESSOL «24 eg dady eed edo S Se cee esi bale sDaiiatela win 6-¥ibig vos OOO to take receipt itis eoian a cepcaucesidslitew tax sau geeees casa cin ¢ «. 293 duties of, in relation to gospel and school lots, when town divided ..... 293 duties of, on alteration of school district............. ee eeeCESs 297 Inpex. 1017 SUPERVISOR — Continued: Page. to sue for penalties under school law.....-....esecee0 ee 58, 296, 306, 621 duties of, as to apportionment of school moneys ............ 286, 307 when to apportion valuation of corporations among school districts. .... 898 duties under compulsory education act...........0 foe cee ee eee nee 306-8 may receive real or personal estate in trust in his town....... 288-91, 294-5 duties in respect to dogs .....0 6... cece e eee caer etme renee nnteens 876-82. duties in respect to deaf-mutes and dUMD..........ceceeeeescececeeeee 242 application to, in behalf of deaf-mute the blinds: e's. 4 cess aain takietseeey ; forms thereunder... cscs awwsere aad eamadiee Gnu fain hoe oo eda et when to cause surveys to be madeé.......... es sec cece eee may administer oaths..... ... shereodaelasaiaiapmiasiis. Seis BE: “eb panna valet to receive and retain surplus moneys duties of, in buying and canceling town bonds. (See Railroad Aid Bonds and Municipal Debts.) in relation to poor. (See Poor.) as to surplus taX MONEYS .......6. cee sei tec e cece ee ee ee eeenees 871 when to supply vacancy in office of auditor........... .cee0 eee oe 438-9 to attend meeting of board of supervisors ..........2...006 eatelneelais ans 57 duties under the drainage law. (See Drainage.) summary investigation of unlawful or corrupt expenditures... .592, 594, 606 when to pay judgment. (See Judgment.) — to sue‘for penalties: «2. <2. asc. 256 ca daeeeememdenaediioes se 0a e4t5505 58 58 supplementary proceedings DY.......... ccc eee cee cee ce ee eees eeeee 104 Cuties on division Of tOWD........ cc cece cece cece e etn cece eee teeneee 609-11 alteration Of tOWD .....-..c ccc e erect nen eeeeeenees Rcoiels Sicecea are 609-11 apportionment of property thereunder .. ..........:ceseee ceeeees 609-11 debts thereunder ......... sce e eres cee ccc en seen ereeeeeserene 609-11 duties as to fire in WOOdS 2... ... cc eee cent cece ee cee weceeeeeeees 58-62 use of highway by plankroad or turnpike............. seayilesatavstaniniocs 355 lease town house to Grand Army post 269 firemen. In; tOWDS) sees e5o5c 5 5 sis) elec hes lea y arene ns 9104 a Mee Oe meteesion 63 and fill vacancies therein ... 1... ..ce eee eee eee to extend time for collecting taxes acting as railroad commissioner, sale of stock as such, of railroads..... 28-5 (See Railroad Aid Bonds) to act as inspector at village election, when.... ........eeaseeee vitae VO! duties as to board of health. (See Health, Board of.) duties as to water-works CompanieS ........... cece eect cece eee tee 350 roads and bridges damaged, destroyed ... 1.0... seeeseee eeeeeee 334 to report expense and audit thereof to board of supervisors ........... 334 duties as to elections. (See Elections.) division of town into election districts ....... 0.00: cere ence ee eeeneee 732-6 alteration of election districts Dy . 1... 6.0 cece cece eee e eee e ee oe 732-6 original statements of election canvass to be delivered to............. 744-7 duties of, as a county canvasser. (See Board of County Canvassers.) duties as to trees affected with disease............. Ridbrssocuedea tise aay eGo 101 summary investigation Of .......... ceeseeee sence ene enerers 592, 594, 606 assessment-roll to be delivered t0......c..cceee cree ee eeenereererenenes 829 duties of, thereupon ............-- pate hetalau tan ntnwseve Gh dvs aut eta: e Sava ava 830, 831 not to receive poor moneys or highway MoneyS..........eseeeeeeseeee 861 when to approve extension of time for collection of taxes........ 522, 867-8 duty of, when collector neglects to pay Over MONEYS ..........se.e sees 870 when highway tax not Worked ....... sicseeee cere s eee ee ee eneee 343-4 return of overseer of highway 88 tO ........050 see eee ee eeeeeeee 343-4 appeal from equalization by ...-..-.-.-+0.++ seeeeeee ete eee ee enees 845 when interested in question, not to be member of committee ........... 666 money borrowed for roads and bridges. (See Roads and Bridges.) duty of, in case enrolled militia are drafted........6. ceseueeereeceees 272 actions by and against. (See Actions and Suits.) costs against. (See Costs and Judgment.) when not allowed......-.... Digkare aibvere) ope dbeeousiaces Ganieers He isstceiata se 417 PAY Of... seereeeeceeerevees es 6lo eek ngs Sigs rens aor stale atyesezs 440, 478, 498, 941 1018 Invrx. SUPERVISOR — Continued: Page. duties as to ‘“‘ Forest Preserve”.......... see carececccecencceseserees DOGS to be town protector ........cnaseseseces skein’ disisiereneis eevee. 61 ex-officio fire wardens ............0.sceeeeee ip aie Siescieuersisinerers score 61 services of fire wardens, town charge..........sceseesccees sieaiesies 60 duties in case of forest fire ........-.c+s+ceeceve a Baleine aise oimevararer’ 58-62 to report trusts for benefit of common schools... .......045 seceeeeees 289 may not be appointed to office by board of supervisors..... aiaiwiisheins 408, 480 fines imposed by justices to be paid to ....... ccc cece cece eee eeeereees 57 to prosecute for penalties ....-...... secccccccesscvccenseuccceccees 58 “may remove dead bodies from cemeteries ............ceceeeeveeceeeees 67 to have supervision of habitual crimimal............. ceseeeeeees -. 67 duties as to wolves and panthers killed ....... .. 69 MODS, MOte-sawmns ego edad ed et, Sves ieee Sa Ee ENS Kee See Riess 96-101 licenses for hacks, vehicles, shows, etc..........cseeses seeneeeeeees 102 OGMaINAGE 2geestaceeean eters Siw siweaeadeeme se Meas nee aoa keene 148-63 SOW ETARC: ieee Moca GSR ae RRM S TEE Saale eaS Mae R TORSO okie 81, 163 is treasurer Of tOWD........... eee cece ese eeeeees Pais ee ess seater eaalenersceyorevats 580 SUPPLEMENTARY PROCEEDINGS: for collection of taxes....... c.00 ce eeeeee of a eae alae s aielaiayararaiarevorsia's 104 affidavits fOPsiwsoes & aoneeasa read weeiwae sewed Sadie suas eee bass eee 65 105 OTder AN) ss eveveewex¥ndes cebeec ee ee daasne seas 3a teeeuete's Cae eens 106 by county treasurer, unpaid taxeS........cccccc cece cece ceeees ia 104 SURETIES. (See Bonds.) SURPLUS MONEYS: expenditure of town.... .. sdeieasbudiolois oardibiniansied-craaecee ews eo A4L when supervisor to receive and retain. . ataraiveroaieeueiesar Dales ake else te Cea Se 871 SURROGATE: election, appointment and term of ... 1... ..sseueeeseees sista vetas weix/e"s 536 may appoint and remove clerks authorized by supervisors yaitaee iieea ee 539 to examine guardian’ SB ACCOUNTS: ..206 saccek om, Gui ted caeaweees oases 539 board of supervisors may apply for election of officers to discharge duties of county judge and surrogate............see0es Reaaeeuucans 539 county judge to be..... ee ore eo ee 540 pay of, fixed by legislature ................ siibiaiadeiace svar vinteraieincacrerar tie 587, 540 offices and rooms fOr ...... .s-sessssesscesueueeascaeees adie cismieNe ace 544 appointment of, by SUpervisOrS....... cece eee ee eee eet eee eneeeseenee 548 his compensation.............+.eecceeeeeee 2a RGN via ee gare ea eae 543 Teport by, to SUPETVISOTS ....... 0. cece eect eee cence ee ce eeeee weenes 544 books required to be kept by ... 12... cee ee cece cc eee eens coors . 544 vacancy in Office Of.........ceeeeseeee oe temporary surrogate.......... his compensation fees of, when go to county.........c..e eee eeee iS iaseese sass imipserasoriy'\%0 aiosenssate 545 SURVEY: of land for comptroller... 11... sce cee een e one statis acum syed yeneies 872 for State engineer and surveyor...........06 syste Siena ee Beles 102 of non-resident lands by assessors............08 eaietoesisole wat aise eee ie ss 817 on division and alteration of town......... dskinesas: Savoew KONG S 609-11 of highways in toWNS........ cc cccecececeecenetennteeeteree eeeeeees 376 OE GO WRG: sess ce dua sa shlincnsa ore ve dieig acess disvene se -oGtseinia's OVID Sisto cia 48 8 UP Rein 8 SOEs 102 TAX DISTRICT: district: defined sicscnaatus ioe Ge aieeegiedee caw) saale Gate scenes ges Bees T14 TAX PAYER: action for protection Of........ .6ssesseeeseeeresesenene cee 592, 594, 606 duty to examine assessment-rolls while open to public inspection....... 833 has right to know what each piece of property is assessed at........... 859 and lis Vallisicedcednwandasemicanwwe ss © gt yeu ayes tees Higsebers 859 Inpex. 1019 TAXPAYER — Continued: Page. has a right to inspect public records....... Wai sysivalanaears wweuidaied. wes iss s O96 what are public records............eeeeceseees Aeldatelels, Kisimaee Seas NES 596 FefUNding taxes tO.sci cues cineca vsienevecessesessse cies sees eoneases 670-4 TEACHERS: orders for wages Of......-.eseeeseeee seWewaieiee) habit dlwiediele sie aes, 300 PENSIONS iis 5:6 sseisiejsiaisa sieceiearoisereiece ia eisiave Cs aye) -ayayelereeave'aien eaNNN Satine 3.8% 308 TELEGRAPH: line of, is to’be assessed ‘as land.............006 disicnniinrses panidcine ee dies. 180 valuation of, apportioned among school districts ..........eeeeeeee00% 898 WhETe ASSESSEH.... 2... cece cence ccc ccccccsvucssacveces +... 785, 883, 885 State tax. OD: ss scsi desiweloeoue caves disc sssereeeceawaa toes sass 900 Teport Ds sissi3 one Seawewkwa de vo4 5s teehee MEME ee seweades cnet: . 806 list and valuation of, and taxes on, to be reported by clerk to county PCASUTIEL. 3.5 06.0800 2 peae seca HUMVEE T ITIL LO Tees Ti TELEPHONE. (See Telegraph.) TEMPORARY LOANS: for town or county......... Sinteis Sues e's 34,6 fe) sisi signee rei teerae te siewie o 8 8 454 TOLLS: on turnpikes, plankroads, bridge or ferry, how altered. ....... age tepaabe . 358 TOLL BRIDGES: Where assessed... .. cece eee cecceecees sieiaiesauaia:orsteleiaie were @ oars Sinan svayane 883-4 TORTS: definition of ... ....... Sisueicaiaiinaaisiaiine aeee sass Geers eesinmeaeoes 421, Dotto heauditeds....s0i vier vesss, es eens stewesedewenn Fe eee Sacer 421-2 county not liable for torts of its officers.......... aiaeea Pade kas + se 422 void assessment, WhED..... .ssecscsccsvccccscnscescessesessssce soe 4aQ-5 TOWN: a municipal corporation: .. .......c.eeseeceseees saiee Vaerndie ate 1-3, 608-9 does not change the liability... ............ a ots ares eas 1-8, 617 decisions as t0........ ... «.. Seaierncens eGR tins 4455 35,5 1-3, 609-10 MOU ALES IOL. 687 altering system of repairing highways..........se-cceoeseseceseee 342 as to the poor. (See Poor.) special town meeting..............006 sis ates eipcesner sete slates S siateie ere 630, 640-1 notices to be BIVEN 2. cccececssecicnee suneecneeceeeecrssasnses 631, 640-1 may determine number of commissioners of highways..............+++ 625 of overseers Of POOL... 0... ccc cece eee c were teen nsecrcetansene 259, 626 tO appoint... 2 c.ccccsovecawes oe vote moneys for ‘‘ Decoration Day ” adopt. money system for repairs of highways.........-...+eese05 342-3 authorize bridge beyond town limits ..........0..ceeeeeeeeeeenens 367 prosecution or defense Of actionS...........sesceeecereeeneece 621 town meeting in election districts.........00:. ee eee cee eeeeeeenere 639, 641 special, to determine whether liquor may be sold............-.... 640 moneys for roads and bridges .........2cceceseeeeeee 630, 640, 641 cannot discontinue highway.........ecseeersseareeecerececeenees 641 control use of moneys by highway commissioners ............ AL use voting machines at 642 may vote for lock-up .......-.-++206 . 65 elect trustees of burial groundS.......-----+eeeeer sees e eee eee . 66 provisions of Laws Of 1898..........cseeerer eee se cere eeeeeenans 644d-644h “TOWN NOTES:” made by town officers, invalidity of.... .....+++ ob BGgie dare. thactapors 412, 442-4 TOWN POOR. (See Poor.) TRAMPS: a state Charge........-eereeceeeeeceeee cases See gia piers waver vesnueavausis 247 transportation of.......... Mima Reese es aaceiea seipiaeateseas sataieerevarele 248 TREES: despoiling Of. ......--seceeseeeee ee re ee ee a duinnias aia ts eas 622 prevention of disease in..........- aise AiR astiaisieieleiaeieisre's Ss e'n 101 TRIAL JURY. (See Jurors; Jury.) TRUSTEE: supervisor cannot be School... ....esee seeereseees di poet aides 10, i1 orders for cy DY. 0s ced asia dale, beieeoieiwiwiors ius Soe ee Sey ARTE 39 school. (See Schools.) °° to Dk ite for benefit of common schools......... diesnwe soca: 288-95 how and when assessed........25+ ceeeeneeecccescseerene 275, 777, 818-9 ‘committee of lunatic is not.....-.. s+. eeseee asad oD ie sawavalsneonaninins 7% 1024 InpEx. TRUSTEE — Continued: o duties of school trustees as to unpaid school taxes... .......eee8 eeeeees B02 of town burial ground, .........ecececesecvenes sieMewaeaGaaie antes es 66 TRUSTS: for benefit of common schools......... q Biaiiaveiaie sano Siena duaenantaaban KoNnies 288-95 TUBERCULOSIS: animals aftlicted with................. BE eESS Bb ai osectie wu aeacesd Certo aueees 132 compensation for animals killed............. abies ae pedo Garner 1D TURNPIKE: use of highway for turnpike company................ WE VSO SOAS DID company, agreement of, to keep highway in repair.............000000- 356 lands of, where taxed.. 2. .......ccececeetseseereuceseese Siecadeaseessgers 885-4 exemption of, from taxation. ............00.00e Shuma eawmessan aaee ss 310 use of abandoned............++.. sracenauarila Chie) Mewoa meals cadeasouy. OO tolls on, how altered.......... ceeeee seeeeees MaRS Rabe dG Goa UD PUrchaserOL, DY. LOWNSs ca.c5 <5 wa dasha dace hid RO wh Node NinSmNied ewes IRD application to supervisors to COnStruct...........ece cece ee cece cece es BOB extension of existence Of... 2.0... .ceee cee ee eee eee eee Geasiilahancita teak 360 may be acquired by supervisOrs.... 66. fee eee cece eee eee eteees 405i ULSTER COUNTY: Jaw library in ............ Sgate iy Se oheees aap iglabninly olen aiereretdtd sis wae 102 pay of county treasurer in..........eeee sees Senos’ Suess a's areca vee OVD pay of county clerk............. gyisseceses ¥u oat amae ‘aeadoines DOU pay of sheriff. ..ccene ee eee she ee eees ised eoewawseneyy sini tielavealetaresto «. 550 UNION FREE SCHOOL DISTRICT: moneys, to whom paid.... ........... (iiieaiea beng ates oss eager, OD UNITED STATES: moneys of, supervisor cannot be loan commissioner of,............. 10, 11 lands exempt from taxation ............... ee eee eee Satelalaccorie. da aw ondhe 5 798 securities exempt from taxation........... Silas, ee Shea tat eee Gls 800 CEPOSIG TUDGsaccdie mam puis wana mu war reieuu os OuOeiebuss coc seta dane OLS UNOCCUPIED LANDS: HOW, ASSESSED oi icccsiscndcncise BOE SRAM nas aries Beicd ss Mi GeEES. Raa eee 787-8 VACANCIES: in ‘office, what are, and how’ filled. sos ccssousneceewswane son vterenses 13-8 in office of justice of the peace, how filled.............cce see eeeeeeeee 14 in ‘office-of district attorney vcssrcseswnwernveasecd ve dgnvse wexveceneas BS COUTL May BP POlNbs ncscvsmewoverendedswaaseeeawrssoasecveees f 535 of MEME: jsaescaamew ceeeses_ Seen SEP GER ese eds te Gasee HEKeTeenes 63 of inspectors of election. (See Elections.) of town auditor... 0... ..cc.eiss Adie Ree eae sie iaian a Bi ase th se hewens 438-9 of county treasurer. ..........4- aE RA Bie GHEY Pie deena 513 of county judge............ ASH GAAS MEAs tevae dite Cee Ad Seas oes 536 OL; SUP ELIMI TENAEDE OL“ POOK 2. -ssiues so te.ssetSad wtieseice Gisaace bibcb ipiolinse: 86 (48 tiease.cs poms 172-3 OL, SW POT VI SOT 2.4.4.0. 4 Gon Genesee are