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THE

SUPERVISOR'S MANUAL.

CONTAINING

!

THE LAWS RELATING TO THE POWERS AND DUTIES OF
SUPERVISORS, BOTH IN THEIR INDIVIDUAL
AND COLLECTIVE CAPACITIES.

WITH AN

APPENDIX OF FORMS.

By ISAAC GRANT THOMPSON,

COUNSELOR-AT-LAW, AUTHOR OF “LAW OF HIGHWAYS,” ETC.

THIRD EDITION, INCLUDING STATUTES OF 1870.

ALBANY:
JOHN D. PARSONS, Jr., LAW PUBLISHER.
1870.

©)
 

 

Entered, according to the Act of Congress, in the year 1869, by
JOHN D. PARSONS JR.,

In the Clerk’s Office of the District Court of the United States for the Northern District
of New York.

 

WEED, PARSONS AND COMPANY,
PRINTERS AND STEREOTYPERS,
ALBANY, NEW YORK,
TO THE
HON. TIMOTHY 8S. BANKER,
DISTRICT ATTORNEY
OF THE COUNTY OF RENSSELAER,
THIS
WORE IS INSCRIBED, AS A
TRIBUTE OF RESPECT FOR HIS NOBLE QUALITIES OF

HEAD AND HEART.

‘
PREFACE.

3
o.

o

Tue object of this book is to present the existing law relative
to the powers and duties of supervisors, both individually and
collectively, from the time of their election to the close of their
official year. The various statutes relating to them have been
gathered from the acts of the legislature for the last half cen-
tury, and arranged for ready reference. The decisions of the
courts construing these statutes have also been examined and
the principle enunciated given in connection therewith. The
statutes have been quoted at length in order to make the book
a practical compendium of the whole law upon the subject, and
a safe guide wherever the statute books may not be accessible.
The need of a work of this kind has long been felt. It is now
over fifteen years since any attempt has been made to compile
the laws on this subject, and during that interim many and
important changes have been made. The jurisdiction of super-
visors has been materially extended, and they are rapidly
becoming, in the most important sense of the term, county leg-
islators. We are glad to believe that the time is not far distant
when the local and sectional matters which now occupy so

much of the sessions of our Legislature, and so large a place
vi PREFACE.

in the Session Laws, will be disposed of by the boards of
supervisors.

At the time of publishing this book the Session Laws for the
year 1869 have not been issued, but the original copies of those
laws, on file in the office of the Secretary of State, have been
carefully examined, and it is believed that all which relate to
the subject under consideration will be found in the following
pages. “; I. G. T.

Troy, Aveust, 1869. =
CONTENTS.

CHAPTER I.

Tuer Exxction anp Duties as Town Orriorrs,....... 1
; CHAPTER IL.

Or tue Boarp or Town Avprrors,.............0..00 39

CHAPTER IIL.

Boarp oF Country CANVASSERS,......000ce cece cece cues 51
CHAPTER IV. .

Tur Boarp oF SUPERVISORS,.......0. eee cece eeeeeees 61
CHAPTER V. i:

GeneraL Powrrs anp DUTIES,..........0 ec cece eens 67
CHAPTER VI.

On ADDING ACCOUNTS .c<inscacsw new sane env’ IMBES Geek 81

CHAPTER VIL.
THe EXAMINATION OF WITNESSES, ......... 00000 e eee 95

CHAPTER VIII.

Or Taxus AND ASSHSSMENTS,......... 00 ee seee seen cece 97
CHAPTER IX.

Or raz Support or THE Poor anp Insann, ........... 143
CHAPTER X.

In Retarion ro Roaps anp Brm@ks,.........-.00.00: 161
vill CoNnTENTS.

CHAPTER XI. ;
Dorres Iv Retation To Common ScHooLs, ..........60% 177

CHAPTER XII.
On Taxes: ON DOGS) nord spon ie penlon Sad eke nee ees 181

CHAPTER XIII.
Dons Ruzative to rae Stare Musmia,.............. 189

CHAPTER XIV.
Or Frees or Town anp County OFFICERS,..........06 198

CHAPTER XV.

Miscetianzous Powers anp Dvmiis,!..............08. 201

CHAPTER XVI.

Actions AND PRocEEDINGS BY AND AGAINST,..........+. 211

CHAPTER XVII.

Duties of CLERK OF THE BOARD,........000ceeeeeeeee 225

CHAPTER XVIII.
Roies or ORDER,......... AP oe Cia heuee nau dali alas ry 231

Appanprx oF FORMS, .icaie saveawe ewes seek daea vais 237
SUPERVISOR'S MANUAL.

CHAPTER I.
THEIR ELECTION AND DUTIES AS TOWN OFFICERS.

. Election and qualification.

To give security.

. General duties.

. Duties on division of town.

To make jury list.

As to common schools.

. Duties under the election law.

. Powers and duties as water commissioner.
. To deliver books and papers to successor.
. Compensation.

SLEnmrartrwne

ry

1. Execrion anp QUALIFICATION.

._ Election. There shall be chosen at the annual town meet-
ing, in each town, one supervisor. (1 R. 8. 340, as amended;
Laws 1866, ch. 30.) Such supervisor shall be chosen by ballot.
(1 R. S. 348.) No person is eligible to the office unless he be an
‘elector of the town for which he is chosen (1 R. S. 345); nor is
a person eligible who holds the office of commissioner for loan-
ing the moneys of the United States deposited with the State
of New York for safe keeping (Laws 1838, ch. 58); nor one
who holds the office of trustee of a school district. (Laws 1841,
ch. 260.)

What offices may not hold. No supervisor of any town can
be appointed to hold the office of superintendent of the poor in
any county in this State (Laws 1829, ch. 352); nor of commis-
sioner of deeds (1 R. 8. 110); nor of county treasurer (1 R. 8.
114); nor commissioner for loaning the moneys of the United

States deposited with this State (1 R. 8. 345; Laws 1838, ch.
1
9 ELECTION AND QUALIFICATION.

58); nor trustee of a school district, or member of a board of
education. (Laws 1864, ch. 555, title 7, § 23.)

To take oath. Every person chosen or appointed to the
office of supervisor, before he enters on the duties of his office,
and within ten days after he shall be notified of his election or
appointment, shall take and subscribe, before some justice of
the peace or commissioner of deeds, the oath of office prescribed
in the sixth article of the Constitution of this State. (1 R. 8.
345.) Such oath shall be administered without reward, and
the justice or commissioner before whom the same shall be
taken shall also, without reward, certify in writing the day and
year when the same was taken, and shall deliver such certifi-
cate to the person by whom the oath was taken. (1 R. 8. 345.)
The oath may also be subscribed and sworn before the town
clerk of the town in which such office shall be elected. Such
oath shall be administered and certified without fee or reward.
(Laws 1838, ch. 172.) Acts designating persons to administer
the oath of office to officers, are held to be merely directory.
(3 Hill, 42; 4 E. D. Smith, 430.) The supervisor taking the
oath, within eight days thereafter, shall cause the certificate to
be filed in the office of the town clerk. (1 R. 8S. 345.) If any
person chosen supervisor shall not take and subscribe such oath
‘and cause the certificate thereof to be filed as above required,
such neglect shall be deemed a refusal to serve. (Id.) But if -
he enters upon the duties of his office before he shall have
taken such oath, he shall forfeit to the town the sum of fifty
dollars. (1 R. 8. 347.) 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 to a notice of his election from the town clerk of
the town, within ten days after the meeting at which he is
chosen. See Form 1.

Penalty for refusing to serve. If any person chosen or ap-
pointed supervisor shall refuse to serve, he shall forfeit to the
town the sum of fifty dollars. (Id.)

Tenure of office. Supervisors shall hold their office for one
year, and until others are chosen in their places and have
qualified. (Id.)
ELECTION AND QUALIFICATION. 3

Vacancies, how filled. Vacancies in the office of supervisor
may be supplied by a special town meeting to be called by the
town clerk within eight days after the happening of such
vacancy. If such call is not made, or the electors shall not,
within fifteen days after the happening of such vacancy, supply
the same by an election at town meeting, the same shall be
supplied by the justices of the town. (1 R. 8. 348.) Three jus-
tices are necessary to make a valid appointment, but where
there are less than three residing in a town wherein a vacancy
occurs, the justice or justices residing in such town may asso-
ciate with themselves one or more justices from an adjoining
town as may be necessary to make the number of three. (Id.)

When the justices appoint they are to appoint some person
other than one of their own number, by a warrant under their
hands and seals, and are to cause such warrant to be forthwith
filed in the office of the town clerk, who shall forthwith give
notice to the person appointed. (1 R. 8. 348.) See Form 2.

Should the electors omit, at their annual town meeting, to
elect a supervisor—as in case of a tie vote or otherwise—the
justices may appoint a supervisor immediately without wait-
ing for a special town meeting; and a person so appointed will
be entitled to hold the office in preference to one elected. at a
special town meeting. (People v. Van Horne, 18 Wend. 515.)
A special town meeting can properly be called to elect a super-
visor only where a vacancy occurs, after an officer has been |
duly chosen at the annual town meeting.

The justices cannot appoint one of their own number. (33
Barb. 287.) Where the justices acquire jurisdiction, their ap-.
pointment cannot be questioned collaterally. (6 Johns. 69; 5
Denio, 409.)

Where a supervisor whose term has expired continues to
discharge the duties of the office, under the statute authorizing

- him to do so until his successor has qualified, the office is not
vacant. (Tappan v. Grey, 9 Paige, 507.)

Resignation. Should any supervisor desire to resign his
office, he may give notice of his intention so to do to any three
justices of the peace of the town, who may, for sufficient cause
shown, accept the resignation. Whenever the justices shall
4 To give Sxcuriry.

accept any such resignation, they shall forthwith give notice
thereof to the town clerk of the town, and it then becomes his
duty to call a special town meeting to supply the vacancy. (1
R. 8. 348.) ‘

2. To GivE SEcuRITY.

General bond. It is the duty of every supervisor hereafter
elected, within thirty days after entering upon his office, to
make and deliver to the town clerk of his town his bond, in
such. penalty and with such sureties as the board of town audit-
ors shall prescribe, conditioned for the faithful discharge of his
official duties, and that he’ will well and truly keep and pay
over and account for all moneys belonging to his town and
coming into his hands as such supervisor. (Laws 1866, ch. 534,
as amended ; 1868, ch. 721.) See Form 3.’

The sureties to the above bond will be liable only for derelic-
tion in duty during the term for which the supervisor was
chosen at the time the obligation was entered into, and not for
those which happen under his reappointment. (Hingston Dut.
Ins. Co. v. Clark, 33 Barb. 196.)

In addition to the bond or bonds that the supervisors of the
several towns of this State are now by law required to execute,
the supervisor of every town in this State, which has a local
school fund belonging to said town, shall, before entering upon
‘the duties of his office, execute a bond with two or more sufii-
cient sureties in double the amount of all school moneys, funds
or securities belonging to such town, and which by law is
under the control, or in the custody of the supervisor of such
town ; such bond to be in accordance with the requirements
of seeien twenty of chapter one hundred and seventy-nine,
Laws of eighteen hundred and fifty-six, and subject to all of
the provisions thereof, except as herein specified. (Laws 1866,
ch. 78.) See Form 4.

The requirements of section twenty, above referred to, will
be found under subdivision 6 of this chapter.

or bounties. Supervisors are further required to give bonds
for the safe keeping, ete., of the bounty moneys, but this
requirement, has become practically obsolete since the close of
the war.
GENERAL DUTIEs. 5

3. GenrraL Dortss.
The following are the general duties of supervisors acting as
town officers, as prescribed by the statutes. These duties will
be more specifically noticed in their appropriate place :.

To receive and pay money. The supervisor of each town
shall receive and pay over all moneys raised therein for defray-
ing town charges, except those raised for the support of high-
ways and bridges, of common schools, and of the poor where
poor money shall be raised. (1 R. 8. 349.) - ’

Sue for penalties. He shall prosecute in the name of his
town, or otherwise as may be necessary, for all penalties of
fifty dollars or under given by law to such town, or for its use,
and for which no other officer is-specially directed to prosecute.
(Id.)

Keep accounts. He shall keep a just and true account of
the receipt and expenditure of all moneys, which shall come
into his hands by virtue of his office, in a book to be prepared
for that purpose, at the expense of the town, and to be delivered
to his successor in office. (Id.)

To account. On Tuesday preceding the annual town meet
ing, he shall account with the justices of the peace, and town
clerk of the town for the disbursement of all moneys received
by him. (Id.)

Certificate. At every such accounting, the justices and town
clerk shall enter a certificate in the supervisor’s book of accounts;
showing the state of his accounts at the date of the certificate.

(Id.)

Attend board of supervisors. The supervisor of each town
shall attend the annual meeting of the board of supervisors
of the county, and every adjourned or special meeting of such
board, of walniels he shall have notice. (Id.)

To receive accounts. He shall receive all accounts which
may be presented to him’ against the town, and shall lay them
before the board of supervisors at their next meeting. (Id.)
6 General Dottes.

He shall also lay before the board of supervisors such copies
of entries concerning moneys voted to be raised in his town,

as shall be delivered to him by the town clerk. (1 R. 8. 349.)

To cause survey to be made. Whenever the supervisor of
any town shall be required by the State engineer and surveyor
to cause a survey to be made of the bounds of his town, it
shall be the duty of such supervisor, within sixty days there-
after, to cause such survey to be made, and to transmit by mail
oy otherwise, a map and description thereof to the State
engineer and surveyor. The expense of such survey and map
shall be defrayed by the several towns, whose bounds, either
wholly or in part, shall be described thereby ; such expense to
be apportioned by the board of supervisors of the county.

If any supervisor shall refuse or neglect -to perform the
duties enjoined in the last preceding section, he shall forfeit
the sum of fifty dollars. (Id.)

Survey of non-resident lands. Whenever it shall be deemed
necessary by the assesssors of any town, to have an actual
survey made, to ascertain the. quantity of any lot or tract of
non-resident lands which is divided by the town line, they
shall notify the supervisor, who shall cause the necessary
surveys to be made at the expense of the town. (1 R. 8. 393,

§ 14.)

Duty in case of fire in woods. Whenever the woods in any
town shall be on fire, it shall be the duty of the justices of the
peace, the supervisor, and the commissioners of highways of
such town, and each of them, to order such and so many of the
inhabitants of such town, liable to work on the highways, and
residing in the vicinity of the place where such fire shall be, as
they ‘shall severally deem necessary, to repair to the place
where such fire shall prevail, and there to assist in extinguish-
ing the same, or in stopping its progress. (1 R. S. 697.)

If any person, so ordered to repair to and assist in manner
aforesaid, shall refuse or neglect to comply with any such order,
he shall forfeit and pay the sum of fifty dollars, and shall also
be deemed guilty of a. misdemeanor, and, on conviction, shall
be punished by fine or imprisonment, or both, at the discretion
GewERaL Dutizs, 7

of the court; such fine not to exceed one hundred dollars, and
such imprisonment not to exceed sixty days. (1 R. 8. 697.)

Every forfeiture recovered under the last section shall be
applied as a reward to such person or persons as the officers
above mentioned, or a majority of them, shall deem best enti-
tled thereto, for superior exertions in extinguishing or stopping
the progress of such fire. (Id.)

To approve bond of highway commissioner. The supervisor
of a town is also to receive and approve of the bonds of the
commissioners of highways. The provision of the statute in
relation to the bond of commissioners of highways is as follows :

Every commissioner of highways hereafter to be elected or
appointed, shall, before entering upon his duties, and within
ten days after notice of his election or appointment, execute to
the supervisor of his town, a bond with two sureties, to be ap-
proved by the supervisor by an indorsement thereon, and filed
with him, in the penal sum of one thousand dollars, conditioned
that he will faithfully discharge his duties as such commissioner,
and within ten days after the expiration of his term of office,
pay over to his successor what money may be remaining in his
hands as such commissioner, and render to such successor a true
account of all moneys received and paid out by him as such
commissioner. (Laws 1845, ch. 180.) See Form 5.

In case of default on the part of the commissioner in the
performance of his duties, the bond must be prosecuted in the
name of the supervisor. (See Thompson on Highways, p. 64.)

To approve bond of collector. The supervisor is also to
receive and approve of the bond of collectors. The provision
is as follows :

Every person, chosen or appointed to the office of collector,
before he enters on the duties of his Office, anl within eight
days after he receives notice of the amount of the taxes to be
collected by him, shall execute to the supervisor of the town,
and lodge with him. a bond with one or more sureties, to be
approved of by such supervisor, in double the amount of such
taxes, conditioned for the faithful execution of his duties as
such collector. See Form 6.
8 GeneraL Dutizs.

The supervisor shall, within six days thereafter, file such
bond, with his approbation indorsed thereon, in the office of
the .county clerk, who shall make an entry thereof in a book
to be provided for the purpose, in the same manner in which
judgments are entered of record; and every such bond shall
be a lien on all the real estate held jointly or severally by the
collector or his sureties within the county, at the time of filing
thereof; and shall continue to be such lien till its conditions,
together with all costs and charges which may accrue by the
prosecution thereof shall be fully satisfied. (1 R. 8. 346; see
as to actions on collector’s bond, post chapter on suits by and
against supervisors.)

To approve constable’s bond. Every person chosen or ap-
pointed to the office of constable, before he enters on the duties
of his office, and within eight days after he shall be notified
of his election or appointment, shall take and subscribe the
oath of office prescribed by the Constitution, and shall execute
in the presence of the supervisor, or town clerk of the town,
with one or more sureties to be approved by such supervisor or
town clerk, an instrument in writing, by which such constable
and his sureties shall jointly and severally agree to pay to each
and every person who may be entitled thereto, all such sums
of money as the said constable may become liable to pay, on
account of any execution which shall be delivered to him for
collection.

The supervisor or town clerk shall indorse on such instru-
ment, his approbation of the sureties therein named, and shall
then cause the same to be filed in the office of the town clerk.
(1 R. 8. 846.) See Form 7.

As to actions on constable’s bond, see post chapter on suits
by and against supervisors.

Bond of ju&tice. Every justice of the peace elected in any
of the towns or cities of this State, shall, before he enters upon
the’ duties of lis office, execute an instrument in writing with
two sureties, to be approved by the supervisor of the town or
ward in which such justice shall reside, conditioned that he
will pay over on demand all moneys received by him in virtue
of his office, to the person or persons entitled to the same, and
GENERAL DUTIES, 9

file the said instrument in writing, in the office of the city or
town clerk in which he shall reside. (Laws 1845, ch. 180, § 34.)
See Form 8.

Bond of overseer of poor. Every person hereafter elected or
appointed to the office of overseer of the poor in the several
towns of this State, within ten days after being notified of his
election or appointment, shall execute to the supervisor of the
town, a bond, with one or more sureties, to be approved by
such supervisor, conditioned that he will faithfully discharge
the duties of his office, and will pay, according, to law, all
moneys which shall come into his hands as such overseer.

Such bond, with the approval of the supervisor indorsed
thereon, shall, within five days thereafter, be filed in the office
of the town clerk of such town. (Laws 1855, ch. 269.) See
Form 9.

Duty as to town houses. Where the electors of a town vote
to purchase a site and erect a town house, such site is to be
purchased and the house erected by the supervisor, town clerk
and the justices of the town; and the town house shall be
‘controlled by the supervisor, town clerk and the justice of the
peace residing nearest the same. (Laws 1847, ch. 197.)

To appoint town sealer. A town sealer of weights and mea-
sures shall be appointed by the supervisor and justices of the
peace of the town, and shall hold his office during their pleasure.
(Laws 1851, ch. 134.) See Form 10.

To appoint firemen. The supervisor and justices of the
peace for the time being of any town in this State, may
appoint in writing any number of the inhabitants of the said
town, not exceéding forty to each fire engine, which may be
procured for the extinguishment of fires in the said town; the
persons so appointed shall be firemen of the said town, bait no
such company shall be formed pursuant to this actin any
incorporated city or village; and all such firemen and all the
members of any fire company, or of any hook and ladder
company, appointed pursuant to any law of this State, shall,
while they are such’ firemen or members, be exempt from

2
10 GuneraL Dottss.

serving on juries in courts of record, and except in cases uf
war, insurrection or invasion, from militia duty. (Laws 1832,
ch. 222, as amended 1845, ch. 244.)

To report paupers. It shall be the duty of the supervisors
of every town in those counties where all the poor are not a
county charge, to report to the clerk of the board of super-
visors, within fifteen days after che accounts of the overseers
of the poor have been settled by the board of town auditors in
each year, an abstract of all such accounts for the preceding
year, which shall exhibit the number of paupers that have
been relieved or supported in such town the preceding year,
specifying the number of county paupers and of town paupers,
the whole expense of such support, and specifying the allow-
ance made to overseers, justices, constables or other officers,
and any other items which shall not comprise any part of the
actual expense of maintaining the paupers. See Form 11.

The said abstracts shall be delivered by the clerk of the
board of. supervisors to the county superintendents, to be
included by them in their report aforesaid.

Any supervisor who shall neglect or refuse to make such
reports, abstracts, or copies aforesaid, or who shall willfully
make any false report, shall forfeit one hundred dollars. (1 R.
8. 631.)

This report is only to be made by the supervisors of those
counties where all the poor are not a county charge, and is
therefore not required in counties where the distinction between
town and county poor has been abolished. The question has
arisen, whose duty is it to make this report? The supervisor
in office, at the time the accounts are audited, or his successor,
either can make the-report; but if the former neglects to do
it, it must be done by the latter, or he will forfeit the penalty ;
for the former is excused on the ground that his term of office
expires before the expiration of the fifteen days limited by law
for making the report. It has been the practice in some coun-
ties to neglect making such report: until the board of super-
visors meet, and date the report at that time. This practice is
not only. in violation of the statute, but is attended with diffi-
eulty in ascertaining the facts, as you have in the latter case to
GrnrraL Drtizs. ll

get the items from the accounts of parts of two years, and only
a part of which accounts have been settled by the town auditors,
and therefore such report would be likely to be incorrect.

In suits against towns. In all legal proceedings against
towns by name, the first process and all other proceedings re-
quired to be served, shall be served on the supervisor of the
town; and whenever any such suit or proceeding shall be
commenced, it shall be the duty of the supervisor to attend to
the defense thereof, and to lay before the electors of the town,
at their first town meeting, a full statement of such suit or
proceeding for their direction in regard to the defense thereof.
(1 R. 8. 357, § 3.)

The law governing legal proceedings by and against towns
will be hereafter stated. (See chapter on suits by and against
supervisors.)

Surplus moneys. Whenever there are surplus moneys, made
by the sale of property distrained upon by a collector for the
non-payment of taxes, and a controversy arises between the
person for whose tax the property was sold, and a person
claiming the surplus on the ground that the property sold
belonged to him, it is made the duty of the supervisor to re-
ceive and retain such surplus moneys until the rights of the
claimants can be determined by law. (1 R. 8. 398.)

Duty in relation to road moneys. We have already seen
that it is the duty of the supervisor to receive, approve and
file the bond of each commissioner of highways of the town,
and the supervisor should see to it that such bonds are given
as required.

It is the duty also of the supervisor to lay before the board
of supervisors the statements of the commissioners of highways
in relation to the improvements necessary to be made on the
roads and bridges; also the resolutions duly passed at any
town meeting providing for raising money for reparation of
roads and bridges.

The provision of the statute is as follows:

The commissioners of highways of each town shall deliver
to the supervisor of such town a statement of the improve-
12 GeneraL Doutizs.

ments necessary to be made on the roads and bridges, together
with the probable expense thereof; which supervisor shall lay
the same before the board of supervisors at their next meeting,
The board of supervisors shall cause the amount so estimated
to be assessed, levied and collected in such town in the same
manner as other town charges, but the moneys to be raised in
such town shall not exceed in any one year the sum of two
hundred and fifty dollars. (1 R. 8. 502.)

By the act of 1832, chapter 274, “for the more effectual
improvement of roads and bridges,” it was provided, that when
the commissioners of highways should not deem the two hun.
dred and fifty dollars sufficient to pay the expenses actually
necessary for the improvement of roads and bridges, a further
sum, not exceeding two hundred and fifty dollars, might De
snilsed by a vote in open town meeting.

If the town meeting shall by their votes determine that a
sum over and above the amount now allowed by law will be
necessary for the improvement of roads and bridges, or to pay
any balance that may be due, the clerk shall enter such resolu-
tion as shall be agreed to in the minutes of the meeting, and
deliver a copy thereof to the supervisor of the town, who shall
lay the same before the board of supervisors at their next an-
nual meeting 5 and it shall be their duty to cause the amount
specified in such resolution to be levied and collected in the
same manner as other town charges of such town. (Laws 1832,
ch. 274, § 4.)

When any road or bridge shall be damaged or destroyed by
the elements or otherwise, after any town meeting shall have
been held, the commissioners of highways, with the consent of
the board of town auditors, or a majority of such board, may
cause the same to be immediately repaired or rebuilt, although
the expenditure required may exceed the sum authorized to be
raised upon the taxable property of the town for the purpose.
The commissioners are to present the proper vouchers for the
expense thereof to the town auditors, and the latter are to
audit the bill.

The board of town auditors may be convened in special
session by the supervisor, or, in his absence, the town clerk,
upon the written request of any commissioner of highways,
GENERAL Dourtigs. 13

and the bills and expenses incurred in the erection or repairs
of any such roads or bridges may then be presented to and
audited by such board of town auditors; and the supervisor
and town clerk shall issue a certificate to be subscribed by
them, setting forth the amount so audited and allowed, and in
whose favor, and the nature of the work done and materials
furnished ; and such certificate shall bear interest from its date,
and the amount thereof, with interest, shall be levied and col-
lected in the same manner as other town expenses. (Laws
1858, ch. 103 ) °

May agree for use of highway by plank road company.
Whenever it shall be necessary for any such company to use
any part of a public highway for the construction of a plank
or turnpike road, the supervisor and commissioner of highways
of the town in which such highway is situated, or a majority,
if there be more than one such commissioner in such town,
may agree with such company upon the compensation and
damages to be paid by said company for taking and using such
highwayefor the purposes aforesaid. Such agreement shall be
in writing, and shall be filed and recorded in the town clerk’s
office of such town. In case such agreement cannot be made,
the compensation and damages for taking such highway for,
such purpose shall be ascertained in the same manner as the
compensation and damages for taking the “property of indi-
viduals. Such compensation and damages shall be paid to the
said commissioners, to be expended by tein | in improving the
highways of such town. (Laws 1847, ch. 210, § 26.)

But the supervisor and commissioners cannot make the
agreement as above provided without the plank road or turn-
pike company shall first have obtained the. consent in writing
of at least two-thirds of all the owners of land along such
highway who shall actually reside on that part of the highway
om which such plank road or turnpike road is to be constructed.
(Laws 1850, ch. 71.) See Form 12.

Nor can such agreement be made without the officers repre-
senting the town receive pecuniary compensation for the
damage caused. A grant of a right to use the highway im
consideration of the public benefits to result therefrom, is not
14 GENERAL Dorizs.

good. (Palmer v. Fort Plain, ete., Plank road Co., 11 N. Y.
376.) Nor is a conveyance of such public right upon con-
ditions —as not to erect gates and take toll within three miles
of a certain point—valid. An action would not lie to compel
the performance of any such condition. (Id.)

Not to be interested in contracts. No supervisor of any
town or ward can lawfully become a contractor, or be in any
manner interested directly or indirectly, either as principal oz
surety, in any contract authorized by the board of supervisors
of which he is a member; nor shall he be interested in any
contract made by himself as supervisor, orbe a purchaser, or
interested in any purchase at any sale made by himself, or a
seller at any purchase made by himself in the discharge of his
official duty. ‘

Any contract in violation of the above provisions may be
declared void at the instance of the city, county, village or
town interested, or of any other party interested in such con-
tract, except the supervisor himself. (Laws 1843, ch. 57.)

Duty as to soldiers’ families. The supervisor ofa town,
in connection with the town clerk and justices of the peace,
constitutes ex officio a board of relief to grant aid to the
indigent familes of volunteers, or persons ordered into the
service of the United States. Such relief shall not exceed
fifteen dollars at any one payment, but may be granted as
often as may be thought proper. (Laws 1863, ch. 514, as
amended 1864, ch. 8, § 21.)

When with justices, to appoint collector. If any person
chosen or appointed to the office of collector of any town or
ward in this State, shall refuse to serve, or shall die, resign, or
remove out of the town or ward, before he shall have entered
upon or completed the duties of his office, or shall be disabled
from completing the same, by reason of sickness or any other
cause, the supervisor, and any two justices of such town or
ward, shall forthwith appoint a collector for the remainder of
the year, who shall give the like security, and be subject to
the like duties and penalties, and have the same powers and
compensation, as the collector in whose place he was appointed ;
Duties on tHE Division or a Town. 15

and the supervisor shall forthwith give notice of such appoint-
ment to the county treasurer. But such appointment shall not
exonerate the former collector, or his sureties, from any liability
incurred by him or them. (1 R. 8. 399.) See Form 138.

To receive money for strays. Where horses, cattle or sheep
are sold as strays, in pursuance of the Revised Statutes, and
the owner of such strays shall not appear and demand of the
person selling the same, the residue of the money remaining
after paying the lawful fees and charges within one year after
the sale —such moneys shall be paid to the supervisor of the
town for the use of the town, and his receipt shall be a legal
discharge to the keeper of such strays. If the person who
shall have sold such strays shall not, within thirty days after
the expiration of the year, pay such residuary moneys to the
supervisor of the town, he shall forfeit to the town double
the sum so remaining in his hands, together with the amount
of such residuary moneys. (1 R. S. 352.)

To procure entries from town clerk. It is the supervisor’s
duty to obtain and the town clerk’s duty to deliver to him
before the annual meeting of the board of supervisors of the
county in each year, certified copies of all entries of votes for
raising money made since the last meeting of the board, and
recorded in the town book.

4. Dourres on tHE Division or a Town.

How lands disposed of. When a town seized of lands shall
be divided into two or more towns, the supervisors and over-
seers of the poor of the several towns constituted by such
divisions, shall meet as soon as may be after the first town
meetings subsequently held in such towns, and when so met,
shall have power to make such agreement concerning the dis-
position to be made of such town lands and the apportion-
ment of the proceeds as they shall think equitable, and to take
all measures and execute all conveyances which may be neces-
sary to carry such agreement into effect. (1 R. 8. 338.)

On alteration of a town. When any such town shall be
altered in its limits, by the annexing of a part of its territory

-
16 Duties oN THE Division or a Town.

to another town or towns, the supervisors and overseers of the
poor of the town from which such territory. shall be taken,
and of the town or towns to which the same shall be annexed,
shall, as soon as may be after such alteration, meet for the
purpose, and possess the powers provided in the last preceding
section. (1 R. 8. 338.)

If no agreement to be made, land to be sold. If no agree-
ment for the disposition of such lands shall be made by the
supervisors and overseers of the poor within six months after
such division or alteration, then the supervisor and overseer of
the poor of each town in which any portion of such lands
shall lie, shall proceed, as soon as may be, to sell and con-
vey such part of said lands as shall be included within the
limits of such town, as fixed by the division or alteration; and
the proceeds arising from such sale shall be apportioned be-
tween the several towns interested therein by the supervisors
and overseers of the poor of all the towns, according to the
amotint of taxable property in the town divided or altered as
the same existed immediately before such division or alteration,
to be ascertained by the last assessment list of such town. (Id.)

. Personal property, how apportioned. When a town pos-
sessed of or entitled to money, rights and credits, or other
personal estate, shall be so divided or altered, such personal
estate, including moneys belonging to the town, in the hands
of town officers, shall be apportioned between the towns inter-
ested therein, by the supervisors and overseers of such towns
(who shall meet for that purpose as soon as may be after the
first town meetings subsequently held in such towns), accord-
ing to the rule of apportionment above prescribed. (Id.)

Meeting under this title, how called. Whenever a meeting
of the supervisors and overseers of the 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 said
supervisors; but the supervisor calling the same shall give at
least three days’ notice, in writing, to all the other officers, of
the time and place at which such meeting is to be held. (Id.)
Jury Lists. 17

Cemeteries excepted. The preceding sections shall not, how-
ever, apply to any cemetery or burial-grounds; but the same
shall belong to the town in which it is situated, after a division
shall have been made. (1 R. S. 338.5

Debts to be apportioned. Debts owing by a town so divided
or altered shall be apportioned in the same manner as the per-
sonal property of such town, and each town shall thereafter be
charged with its share of such debts according to such appor-
tionment. (Id.)

Gospel and school lots. Nothing contained in this title shall
apply to any of the 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. (Id.)

5. To maxe Jory Lists.

It is the duty of the supervisor of a town, in connection
with the town clerk and assessors, to prepare once every three
years a list of persons to serve as petit jurors.

The provisions of. the statute are as follows:

The supervisor, town clerk and assessors of the several towns
of this State shall assemble on the first Monday of July next
after this chapter shall commence and take effect as a law, at
such place in their respective towns as shall be appointed by
the supervisor, or in his absence, or in case of a vacancy in his
office, by the town clerk, for the purpose of making a list of
persons to serve as jurors. (2 RK. S. 411, § 12.) .

The said town officers, when so assembled, shall proceed to
select from the names of those assessed on the last assessment
rolls of the town suitable persons to serve as jurors; and in
making such selection, they shall take the names of such only
as are,

1. Male inhabitants of the town, not exempt from serving
on juries.

2. Of the age of twenty-one years or upward, and under
sixty years old.

3. Who are at the time assessed for personal property be-
longing to them in their own right to the amount of two hun-

3
18 Jury Lists.

dred and fifty dollars, or whv shall have a freehold estate in
real property in the county belonging to them in their own
right, or in the right of their wives, to the value of one hun-
dred and fifty dollars.

4, In the possession of their natural faculties, and not infirm
or decrepit.

5. Free from all legal exceptions, of fair character, of ap-
proved integrity, of sound judgment and well informed. (2 R.
8. 411, § 13.)

Every person residing in either of the counties of Niagara,
Erie, Chautauqua, Cattaraugus, Allegany, Genesee, Orleans.
‘Monroe, Livingston, Jefferson, Lewis, St. Lawrence and Tomp-
kins, who does not possess either of the qualifications specified
in the third subdivision of the last section, but is qualitied in
all other respects, and who shall have been assessed on the last
assessment roll of the town for land in his possession which he
holds under contract, for the purchase thereof, upon which
improvements shall have been made to the value of one hun-
dred and fifty dollars, and who shall own such improvements,
shall be deemed qualified to serve as a juror; and the town
officers authorized to seleet and return jurors may take the
names of such persons. (Id. § 14.)

Duplicate lists of persons so selected, with their additions
‘and places of residence, shall be made out and signed by the
‘town officers so assembled, or the major part of them; and
‘within ten days after the first Monday in July before men-
‘tioned, one of the said lists shall be transmitted to the county
«lerk; and the other of said lists shall be filed with the town
clerk. (Id. § 15.)

On the first Monday of July in each third year after the
‘first selection and return of jurors as herein before directed,
the supervisor, town clerk and assessors, shall assemble at the
place appointed by the supervisor, or in case of his absence, or
‘a vacancy in his office, by the town clerk, and shall make new
duplicate lists of persons to serve as jurors for the then ensuing
three years; and shall file such list with the town clerk and
return a duplicate to the county clerk, as herein directed. (Id.
§ 18.) See Form 14.

In making such selection the said town officers shall proceed

t
Jury Lists, 19

as herein before directed in respect to the first selection of
jurors. (2 R. S. 411, § 19.)

Who exempt from jury duty. The following persons are
exempt from serving on juries, and the town officers should be
careful not to include such persons in their list :

The superintendent, his deputies, and all persons engaged
in the manufacture of coarse salt. (Laws 1859, ch. 346, § 128.)

The keeper of every poor-house, alms-house, or other place
provided. by any city, town or county for the reception and
support of the poor. (1 R. S. 631.)

The members of the metropolitan police (Laws 1860, ch.
259, § 34), and of the capital police. (Laws 1865, ch. 554, § 27.)

Thé resident officers of the State lunatic asylum, and-of the
asylum for idiots, and all attendants and assistants actually
employed therein, and the certiticate of the superintendent
shall be evidence of the fact of such employment. (Laws 1842,
ch. 135, § 10; id. 1862, ch. 220, § 10.)

Every collector of tolls, the clerks of each collector, not
exceeding two, having the collector’s certificate that they are
actually employed by him, and all superintendents of repairs,
lock-tenders, inspectors of boats and weigh-masters, while
actually engaged in their respective employments on the
canals, while the same are navigable. (1 R. 8. 251.)

So all general and staff officers, all tield officers, all commis-
sioned and non-commissioned officers, musicians and privates
of the organized national guard of this State shall be exempt
from jury duty during the time they shall perform military
duty, and every person ®ho shall have so served seven years,
and shall have been honorably discharged, shall forever after
be exempt from jury duty. (Laws 1862, ch. 477, § 146, as
amended, 1867, ch. 502.)

A certificate from the commandant of the company is sufti-
cient evidence of the right of exemption, but such certificate
should have been made within a reasonable time previous to
its production. The Revised Statutes provided that it must
have been signed within three months of its production. (1 R.
S. 324, § 5.)

So the members of any fire company, or of any hook and
90 Common Scuoots.

ladder company, appointed pursuant to any law of this State,
shall, while they are such firemen or members, be exempt from
serving on juries. (Laws 1845, ch. 244.)

6. As to Common ScHoots.

The act of 1864 was intended to consolidate all the various
statutes relative to common schools, and present them in one
entire and harmonious form, and was intended to cover the
whole matter of schools. It has not been deemed necessary to
go back of that statute to the laws existing prior thereto, as it
is a matter for the courts to decide, rather than an editor, how
much, if any, of such prior laws are still in force. The super-
visor will find the following subdivision a sufficient guide to a
proper and intelligent discharge of his duties in relation-to the
public schools of his town.

To be trustees of gospel and school lots. The several super-
visors continue vested with the powers.and charged with the
duties formerly vested in and charged upon the trustees of
the gospel and school lots, and transferred to and imposed
upon town superintendents of common schools, by chapter one
hundred and eighty-six of the Laws of one thousand eight
hundred and forty-six. (Laws 1864, ch. 555, tit. 4.)

The trustees of gospel and school lots, besides the ordinary
powers of a corporation, were vested with the following powers
and duties:

1. To take and hold possession of the gospel and school lot
‘of their town.

2. To lease the same for such time not exceeding twenty-one
years, anid upon such conditions as tlfey shall deem expedient.

3. To sell the same with the advice and consent of the
inhabitants of the town, in town-meeting assembled, for such
price and upon such terms of credit as shall appear to them
most advantageous.

4. To invest the proceeds of such sales in loans, secured by
bond and mortgage upon unincumbered real property of the
value of double the amount loaned.

5. To purchase the property so mortgaged upon a foreclosure,
and to hold and convey the property so purchased whenever it
shall become necessary.
Common ScHOOLS. 21

6. To reloan the amount of such loans repaid to them, upon
the like security.

7. To apply the rents and profits of such lots, and the
interest of the money arising from the sale thereof, to the
support of the gospel and schools, or either, as may be pro-
vided by law, in such manner as shall be thus provided.

8. To render a just and true account of the proceeds of the
sales and the interest on the loans thereof, and of the rents
and profits of such gospel and school lots, and of the expendi-
ture and appropriation thereof, on the last Tuesday next pre
ceding the annual town-meeting in each year, to the board
of auditors of the accounts of other town officers.

9. To deliver over to their successors in office, all books,
papers and securities relating to the same, at the expiration
of their respective offices; and,

10. To take therefor a receipt, which shall be filed in the
clerk’s office of the town.

The board of auditors in each town, shal] annually report
the state of the accounts of the trustees of the gospel and
school lots in that town, to the inhabitants thereof, at their
_ annual town-meeting.

Whenever a town having lands assigned to it for the support
of the gospel or of schools, shall be divided into two or more
towns, or ‘shall be altered in its limits by the annexing of a
part of its territory to another town or towns, such lands shall
be sold by the trustees of the: town, in which such lands were
included immediately before such division or alteration; and
the proceeds thereof shall be apportioned between the towns
interested therein, in the same manner as the other public
moneys of towns, so divided or altered, are apportioned.

The shares of such moneys, to whieh the towns shall be
respectively entitled, shall be paid to the trustees of the gospel
and school lots of the respective towns, and shall thereafter be
subject. to the provisions of this title.

If, in either of such towns, trustees of gospel and school lots
shall not have been chosen, or there be none in office, the share
of such town shall be paid to the supervisor; and the town,
at its next annual town-meeting, and annually thereafter, shall
choose such trustees'in the same manner as if gospel and school
92 Common ScHOOLS.

lots had originally been assigned to it; which trustees shall
-have charge of the moneys so paid to the supervisor, and
shall be subject to all the duties and liabilities, and possess all
the powers imposed or conferred in this title. (1 R. 8. 500.)

Powers under former acts. The several supervisors con-
tinue vested with the powers and charged with the duties
conferred and imposed upon the commissioners of common
schools by the act of eighteen hundred and twenty-nine, entitled
“ An act relative to moneys in the hands of overseers of the
poor.” (Laws 1864, ch. 555.)

The following is the act of 1829 (ch. 287) above referred
to: |

§ 1. It shall be lawful for the inhabitants of any town in
such counties as have abolished the distinction between county
aud town paupers, and in such counties as may hereafter
abolish such distinction, at any annual or special town meeting
to appropriate all or any part of the moneys and funds remain-
ing in the hands of the overseers of the poor of such town
after such abolition, to such objects, and for such purposes, as
shall be determined on at such meeting. .

§ 2. If any such meeting shall appropriate such money or °
funds for the benefit of common schools in their town, the
money so appropriated shall be denominated “The common
school fund of such town,” and shall be under the care and’
superintendence of the commissioners of common schools of
said town. ,

§ 3. If any such meeting shall appropriate such money or
funds for the benefit of common schools, after such appropri-
ation shall have been made, and after the commissioners of
common schools shall have taken the oath of office, the over-
seers of the poor of such towns shall then pay over and deliver
to the said commissioners, such moneys, bonds, mortgages,
notes and other securities, remaining in their hands as such
overseers of the poor, as will comport with the appropriation
‘made for the benefit of common schools of their town.

§ 4. The said commissioners of common schools may sue for
and collect in their name of office, the money due or to become
due ov such bonds, mortgages, notes or other securities, and
Common ScHoo.s. 93

also all other securities by them taken under the provisions
of this act.

§ 5. The moneys, bonds, mortgages, notes and other secu-
rities aforesaid, shall continue and be a permanent fund, to be
denominated the common school fund of the town appropri-
ating the same, the annual interest of which shall be applied
to the support of common schools in such towns, unless the
inhabitants of such town, in annual town-meeting, shall make
a different disposition of the whole of the principal and interest,
or any part thereof, for the benefit of the common schools of
such town.

§ 6. The said commissioners of common schools, whenever
the whole or any part of the principal of said fund shall come
to their hands, shall loan the same on bond, secured by a mort-
gage on real estate of double the value of the moneys so loaned,
exclusive of buildings or artificial erections thereon.

§ 7. The said commissioners of common schools may pur-
chase in the estate on which the fund shall have been secured,
upon the foreclosure of any mortgage, and may hold and
convey the same for the use of said fund.

§ 8. The said commissioners of common schools shall retain
the interest of said common school fund, which shall be dis-
tributed and applied to the support of common schools of such
town, in like manner as the public money for the support of
common schools shall be distributed by law.

§ 9. The said commissioners of common schools shall account
annually, in such manner and at such time as town officers are
required by law to account, and shall deliver to their successors
in office all moneys, books, securities and papers whatsoever,
relating to said fund, and shall take a receipt therefor, and file
the same with the town clerk.

Embezzlement of moneys by supervisors. A supervisor who
shall embezzle or apply to his own private use any money or
security received by him under any provision of this act,
including the two preceding sections of this title, shall be
guilty of a misdemeanor, and any fine imposed, upon a con-
-vietion thereof, shall be for the benefit of the common schvols
of the town. (Law 1864, ch. 555, tit. 4.)
24 Common ScHOoLs.

The “two preceding sections” referred to are the provision
above given, relating to gospel and school lots, and money in
hands of overseer of poor.

To make a return of moneys in their hands. On the first
Tuesday in March in each year, each supervisor shall make a
return in writing to the county treasurer for the use of the
school commissioners, showing the amounts of school moneys
in his hands not paid out on the orders of trustees for teachers’
wages, nor drawn by them for library purposes, and the dis-
tricts to which they stand accredited (and if no such moneys
remain in his hands, he shall report that fact); and thereafter
he shall not pay out any of said moneys until he shall have
received the certificate of the next apportionment; and the
moneys so returned by him shall be reapportioned as herein-
before directed. (Laws 1864, ch. 555, tit. 4.) See Form 15.

Penalty for neglect. Any supervisor who neglects to make
the said return, or shall make a false return, shall forfeit twenty-
five dollars, to be recovered by his successor in office, or if he
be re-elected by the county treasurer of the county in which
the town lies, for the benefit of the common schools of the
county.

Commissioners to certify apportionment. The school com-
missioner shall certify to the supervisor of each, town the
amount of school moneys apportioned to his town, and the
portions thereof to be paid by him for library purposes and for
teachers’ wages, to each such distinct separate neighborhood,
district and part of a district. (Laws 1864, ch. 555, tit. 8, § 27.)

Duty of supervisor, On receiving the certificate of the
commissioners, each supervisor shall forthwith make a copy
thereof for his own use, and deposit the original in the oftice
of the clerk of his town; and the moneys so apportioned to
his town shall be paid to him immediately on his compliance
with the requirements of the next section, and not before.

(Id. § 30.)

Bond for school moneys. Immediately on receiving the
cominissioner’s certificate of apportionments the county trea-
Common ScHoo.s. 95

surer 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 school moneys set
apart or apportioned to the town, and of any such moneys
unaccounted for by his predecessor, conditioned for the faithful
disbursement, 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 sue the bond in his own name, in behalf
of the town, and the money recovered shall be paid over to
the successors of the supervisor in default, such successor
having first given security as aforesaid. (Laws 1864, ch. 555,
tit. 3, § 31.)

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 safeguards 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. § 32.)

Norte. — The above provision virtually supersedes the act of 1856 requiring
security for school moneys.

General duties in relation to schools. It is the duty of every
supervisor:

1. To disburse the school moneys in his hands applicable to
teachers’ wages, including the library moneys apportioned to
the district, if they do not exceed three dollars, and library
moneys made so applicable by the approbation of the State
superintendent, upon, and only upon, the written orders of a
sole trustee, or of a majority of the trustees in favor of quali-
fied teachers. (Id.)

2. To disburse library moneys other than those above men-
tioned, upon, and only upon, the written orders of a sole

4
26 Common ScHoozs.

trustee or a majority of the trustees, certifying that they are
for books actually purchased or contracted for, or for maps,
globes, blackboards, or other apparatus for the use of the
school, duly authorized by a vote of the district to be pur-
chased with such moneys, and naming the books or the schoul
apparatus, and the prices. (Laws 1864, ch. 555, tit. 3, § 32.)

3. 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 district, upon the order of its board of education. (Id.)

4, 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. (Id.)

5. To have a bound blank book (the cost of which shall be
a town charge), and to enter therein all his receipts and dis-
bursements of school moneys, specifying from whom and for
what purposes they were received, and to whom and for what
purposes they were paid out; and to deliver the book to his
successor in office. (Id. § 27.)

6. Within fifteen days after the determination of his office,
to make out a just and true account of all school moneys
theretofore received by him and of all dishursements 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.)

7. So soon as the bond to the county treasurer, by the third
article of the third title of this act required, shall have been
given by him and approved by the treasurer, to deliver to his
predecessor the 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. (Id.)

8. Upon receiving such a certificate from his successor, and

-not before, to pay him all school moneys remaining in his
hands, and to forthwith file the certificate in the town clerk's
office. (Id.)

9. By his name of office, when the duty is not elsewhere

imposed by law, to sue for and recover penalties and forfeitures
Common ScHoots. 97

imposed for violations of this act, and for any default or omis-
sion of any town officer or school district board or officer under
this act; and after deducting his costs and expenses, to report
the balances to the school commissioner. (Laws 1864, ch. 555,
tit. 3, § 27.)

10. To act, when thereto legally required, in the erection or
alteration of a school district, as in the sixth title of this
act provided, and to perform any other duty which may be
devolved upon him by this act, or any other act relating to
common schools. (Id.)

The requirements of supervisors in the sixth title, above
referred to, are as follows:

In the alteration of a district. If the trustees of any such
district refuse to consent to the alteration of a district, the
commissioner may make and file with the town clerk his order
making the alteration, but reciting the refusal, and directing
that the order shall not take effect, as to the dissenting district
or districts, until a day therein to be named, and not less than
three months after the notice in the next section mentioned.
(Laws 1864, ch. 555, tit. 6, § 3, as amended 1867, ch. 406.)

Within ten days after making and filing such order, he
shall give at least a week’s notice in writing to one or more
of the assenting and dissenting trustees of any district or
districts to be affected by the proposed ‘alterations that at a
specified time and at a named place within the town, in which
either of the districts to be affected lies, he will hear the
objections to the alteration. The trustees of any district to
be affected by such order may request the supervisor and
town clerk of the town or towns, within which such district or
districts shall wholly or partly lie, to be associated with the
commissioner. At the time and place mentioned in the notice
the commissioner or commissioners, with the supervisors and
town clerks, if they shall attend and act, shall hear and decide
the matter; and the decision shall be final, unless duly
appealed from. Such decision must either confirm or vacate
the order of the commissioner, and must be filed with and
recorded by the town clerk of the town or towns in which
28 Common ScHOOLS.

the district or districts affected shall lie. (As amended 1865,
ch. 64.) See Forms 17 and 18.

The supervisor and town clerk shall be entitled each to
one dollar and fifty cents a day, for each day’s service in any
such matter, to be levied and paid as a charge upon their
town. (Laws 1864, ch. 555, title 6.)

On the dissolution of a district. When a district is parted
into portions, which are annexed to other districts, its property
shall be sold by the supervisor of the town within which its
school house is situate, at public auction, after at least five day’s
notice, by notices posted in three or more public places of the
town in which the school house is, one of which shall be posted
in the district so dissolved. The supervisor, after deducting
the expenses of the sale, shall apply its proceeds to the payment
of the debts of the district, and apportion the residue, if any
among the taxable inhabitants of the district, in the ratio of
their several assessments on the last corrected assessment roll
or rolls of the town or towns, and pay it over accordingly.

The supervisor of the town within which the school house
of the dissolved district was situate, may demand, sue for, and
collect, in his name of office, any money of the district out-
standing in the hands of any of its former officers, or any other
person; and, after deducting his costs and expenses, shall
report the balance to the school commissioner, who shall
apportion the same equitably among the districts to which the
parts of the dissolved district were annexed, to be by them
applied as their district meetings shall determine.

Though a district be dissolved, it shall continue to exist in
law, for the purpose of providing for and paying all its just
debts; and to that end, the trustees and other officers shall
continue in office, and the inhabitants may hold special
meetings, elect officers to supply vacancies, and vote taxes; and
all other acts necessary to raise money and pay such debts
shall be done by the inhabitants and officers of the district. (Id.)

Site of school house, how changed. So long as a district
shall remain unaltered, the site of a school house owned by it,
upon which there is a school house erected or in process of
Common ScwHoots. 99

erection, shall not be changed, nor such school house be
removed, unless by the consent, in writing, of the supervisor or
supervisors of the town or towns within which such district
shall. be situated, stating that in his or their opinion such
removal is necessary ; nor with such consent, unless a majority
of all the legal voters of said district present and voting, to be
ascertained by taking and recording the ayes and noes, at a
‘special meeting called for that purpose, shall be in favor of
such new site. (Laws 1864, ch. 555, title 7, as amended 1865,
ch. 647.) :

To condemn unfit school houses. The commissioner of schools
has power in concurrence with the supervisor of the town in
which a school house is situated, by an order under their hands,
reciting the reason or reasons, to condemn such school house,
if they deem it wholly unfit for use and not worth repairing,
and to deliver the order to the trustees, or one of them, and
transmit a copy to the superintendent of public instruction.
Such order, if no time for its taking .effect be stated in it,
shall take effect immediately.

They shall also state what sum, not exceeding eight hundred
dollars, will, in their opinion, be necessary to erect a school
house capable of accommodating “the children of the district.
Immediately upon the receipt of such order, the trustee or
trustees of such district shall call a special meeting of the
inhabitants of such district, for the purpose of considering
the question of building a new school house therein. Such
meeting shall have power to determine the size of said school
house, the materials to be used in its erection, and to, vote a
tax to build the same; but such meeting shall have no power
to reduce the estimate made by the commissioner and super-
visor by more than twenty-five per cent of said estimate— and
where no tax for building such school house shall have been
voted by such district within thirty days from the time of
holding the first meeting to consider the question, then it shall
be the duty of the trustee or trustees of such district to con-
tract for the building of a school house capable of accommo-
dating the children of the district; and to levy a tax to pay
‘for the same, which tax shall not exceed the sum estimated as
30 Common ScuHoots.

necessary by the commissioner and supervisor as aforesaid, and
which shall not be less than such estimated sum by more than
twenty-five per cent thereof. But such estimated sum may be
increased by a vote of the inhabitants at any school meeting
subsequently called and held according to law. (Laws 1864,
ch. 555, tit. 2, § 4, ag amended 1867, ch. 406.)

When supervisor to fill vacancy in office of trustee. In case
the office of a trustee shall be vacated. by his death, refusal to
serve, incapacity, removal from the district or neighborhood,
or by his being removed from the office, or in any other manner,
and the vacancy be not supplied by a district or neighborhood
meeting within one month thereafter, the supervisor of. the
town within which the school house, or principal school house,
of the district is, or within which the neighborhood or any
part thereof is, may, by a writing under his hand, appoint a
competent person to fill it. See Form 19.

A trustee who publicly declares that he will not accept or
serve in the office of trustee, or who refuses or neglects to
attend three successive meetings of the board, of which he is
duly notified, without rendering a good and valld excuse
therefor to the other trustees, or trustee, where there are but
two, vacates his office by a to serve. (Laws 1864, ch. 555,
tit. 6, § 30.)

Every appointment to fill a vacancy shall be forthwith filed
by the supervisor or trustees making it, in the office of the
district clerk, who shall immediately give notice of the appoint-
ment to the person appointed. (Id.)

May accept resignation of trustee. It is further provided
that a trustee who shall refuse or neglect to serve shall forfeit
a penalty of five dollars. ;

But the supervisor of the town wherein any such person
resides, may accept his written resignation of the office, and
the filing of such resignation and acceptance in the office of
the district clerk shall be a bar to the recovery of either penalty
in the last preceding section mentioned ; or such resignation
may be made to and accepted by a district meeting. (Id. § 35.).
Common ScHoots. 81

May consent to renewal of warrant for school tax. When-
ever more than one renewal of a warrant for the collection of
any tax list or rate bill may become necessary in any district,
the trustees may make such further renewal, with the written
approbation of the supervisor of any town in which a school
house of said district shall be located, to be indorsed upon such
warrant. (Law 1864, ch. 555, tit. 7, § 87.) See form 20.

To report to superintendent. It is the duty of the super-
visor, when so required by the superintendent of public instruc-
tion, to report to him any facts or information he may require.
(Law 1864, ch. 555, tit. 3, § 21.)

To sue trustees for penalties. very trustee who shall
refuse or neglect to render once in each year to the district at
its annual district meeting, a just, full and true account of
moneys received and expended, or an outgoing trustee who
shall neglect or refuse to pay over to his successor, or any
other trustee in office, any unexpended balance remaining in
his hands, shall forfeit $25, to be sued for and collected by the
supervisor of the town in which the school house is, for the
benefit of the schools of the district. (Laws 1864, ch. 555, tit:
7, § 57.)

Duty of town clerk. Tt is the duty of the town clerk, under
the school law, to report to the supervisor any loss of, or injury
to, any books, maps, papers and records of his office touching
common schools; to receive from the supervisor the certificates
of apportionment of school moneys to the town, and record
them in a book to be kept for the purpose; forthwith to notify
the district trustees of the filing of such certificates ; to receive
from the supervisor and record the annual account of the
receipts and disbursements of school moneys required to be
submitted to the town auditors, together with the action of the
town auditors thereon, and to send a copy thereof by mail to -
the superintendent of public instruction, whenever so required
by him, and to file and preserve the vouchers accompanying
the accounts. To receive and record in the same book the
supervisor’s final account of the school moneys received and
32 Duties unpER Exxction Law.

disbursed by him, and deliver a copy thereof to his successor
in office of such supervisor. To receive from the outgoing
supervisor and file and record in the same book, the county
treasurer’s certificate that his successor’s bond has been given
and approved. (Laws 1864, ch. 555, tit. 5.)

7. Duties unper Exxsction Law.

When may divide town into districts. The supervisor,
assessors and town clerk of each town shall meet at the town
clerk’s office in such town, on the first Tuesday in September
next, at ten o’clock in the forenoon, and form themselves into
a board. And in case a majority of said officers, for any cause,
do not attend on that day, it shall be the duty of those who do
attend, to adjourn to some future day, not exceeding five days,
and shall immediatedly thereupon give notice to those officers
who do not attend, of the time of such adjournment; and it
shall be the duty of all said officers to attend on such adjourned
day, and to proceed in the same manner as though a majority
had attended on the day appointed by law; and adjournments
from time to time may be had by said officers, as occasion may
require; but no such adjournments shall extend beyond the
first day of October in said year. They shall, in all cases
where any town shall contain more than five hundred electors
divide the same into a convenient number of election districts,
so that each district shall be in a compact form within their
town, and shall contain not more than five hundred electors,
as far as the number can be ascertained. But where any town
shall contain less than five hundred electors, the board may,
in their discretion, divide the same into districts. They shall
make a certificate of such division, under their hands, in which
such districts shall be numbered and described by known
boundaries, which shall be immediately filed in the affice of
the town clerk. The town clerk shall, at least two weeks
before the day of election, put up copies of the said certificates
in at least four pnblic places in each of the said districts, within
ten days after such meeting ; and he shall deliver a copy thereof
to an inspector in each district before the day of election.
(Law 1842, ch. 180, tit. 3, art. 3.) See Form 21.
Duties unDER Exzction Law. 33

Alteration of districts. In every succeeding year the same
officers shall meet at the town clerk’s office, on the first Monday
of October, at ten o’clock in the forenoon, and form a board,
They shall determine whether any alteration in the existing
election districts be necessary or expedient, and shall have
power to make the same, subject to the same restrictions and
limitations contained in the last preceding section ; and shall,
in like manner, make a certificate of such alterations, exhibit-
ing the districts as altered and their numbers respectively ;
which certificate shall be filed in the town clerk’s office. Such
alteration shall not take effect until after the then next general
election, except in case of the alteration, erection or division
of a town, in which case it shall take effect immediately. (Id.)
See Form 22.

Dividing new town into districts. When any new town
shall be formed, the supervisor, town clerk and assessors therein,
shall meet at the town clerk’s office, on or before the first
Tuesday in September preceding the first general election to
be held in such town, and divide the same into districts as
herein prescribed, and the same proceedings, in all respects,
shall be had as herein provided in respect to towns now exist-

ing. (Id. 17.)

To give notice of time and place of holding elections. The
common council of each city, and the said town officers of each
town, on the first Tuesday of September next, and on the first
Monday in October in each year thereafter, shall designate the
place in each election district in such city or town at which
elections shall be held during the year; and they shall there.

‘upon give notice, written or printed, to be posted in at least
eight public places in each district, containing a description of
such place so designated, and of the time of opening and
closing the poll. (Id.) See Form 23.

When to appoint inspectors. In case any such inspectors in
any town shall not be chosen or appointed, as provided for in
the preceding section, or any of them shall be absent, or shall
have ceased to be a resident of such district, or unable to
attend and hold any election in their district, the supervisor,

5
84 Powers anp Durizs 4s WaTER CoMMISSIONER.

town clerk and justices of the peace in such town, shall meet
at such time and place as shall be appointed by the supervisor,
or in case of his absence or inability, or a vacancy in his office,
by the town clerk, and shall designate and appoint so many
electors of such election district as shall be necessary to supply
such vacancy, to be inspectors of election for such district, and
shall file a certificate of such appointment in the office of the
town clerk ; and the persons thus appointed shall be inspectors
of such election for such district. And all vacancies which
may exist or occur in the office of inspector of election in any
city, shall be filled by the common council of such city. (Id.

§ 29.)
8. Powers anp Dots As WATER ComMISSIONER.

Section sixteen of the eight hundred and eighty-eighth chap-
ter of the Laws of eighteen hundred and sixty-nine, provides
that the supervisor and the commissioners of highways of the
several towns, and the president of any incorporated village, as
to lands within such village, shall be water commissioner of
their respective towns; and in addition to the powers now
conferred by law upon them, they shall have the general charge
and supervision of all the dams, drains, ditches and channels
made, completed or constructed in said towns, under this act.
Whenever it shall be necessary to open, deepen. repair, change,”
or do any work to maintain and keep in repair any such dams,
‘ditches, drains, or channels, and disputes shall arise between
the owners of the lands on which such dais, drains, ditches or
‘channels are situate, regarding the same, the said water com-
missioners, or a majority of them, shall take proceedings similar
to those authorized hereby, to be taken and had for the cop-.
struction of such works, and the said water commissioners are
hereby invested for such purpose with powers conferred upon
original commissioners by this act. And where improvements
of a nature and character similar to those hereby authorized
shall have been made under the provisions of any special act,
it shall be lawful tor the county court of the county to cause
the same hereafter to be maintained, kept in repair and im-
proved by the said water commissioners of the town or towns,
under the provisions of this act. And the said water com-
Powsrs anp Doutizs as WATER ComMISSIONER. 35

missioners shall have like power and authority in all cases of
subsoil or tile draining, when such subsoil or tile draining
shall be, in their judgment, absolutely necessary for public or
sanitary purposes, and the owner or occupant of any land
which such owner or occupant shall be desirous of so draining
for such purposes, shall have to cross the lands of another, in
order to get an outlet, and the owners of such lands shall not
be able to agree in regard thereto. And the said water com-
missioners shall have power and authority to make all such
needful rules and orders in regard to such subsoil or tile drain-
ing as shall be necessary to promote and secure the proper
drainage of all farming lands by the owners thereof, who shall
desire to drain the same for public or sanitary purposes, with-
out doing unnecessary injury to others, or to the public
highways in which such drains may be discharged; provided
that in all cases where an easement for such drains shall be
procured upon the lands of another, the said drains shall
be neatly, safely and expeditiously put down and covered, and
the surface restored as nearly as may be to its original appear-_
ance; and no drains authorized by this act shall be put across
any door yard, inclosed garden, orchard or vineyard, nor shall
any tree or building be removed without the owner’s consent.

The act referred to in the above section, and of which this is
a part, is an act amending title sixteen, chapter eight, part three,
of the Revised Statutes, relative to proceedings for the drain-
ing of marshes, swamps and other low or wet lands, and for
draining farm lands. The act provides that any person
owning or possessing such lands may apply to the county judge
for the appointment of three commissioners to determine
whether it is necessary, in order to drain such lands, that a
ditch or ditches or other channels for the passage of water
shall be opened through lands belonging to. others than the
petitioner. —

The application may also be made by a supervisor in behalf
of a town or by a person who deems such draining necessary to
the public health. The commissioners so appointed are to make
such determination, and, if it be determined that ditches and
drains be dug, to superintend such draining, and to assess the
costs thereof when it is done for the benefit of the public health.
36 To Dettver Books, ETC., TO SUCCESSOR.
The fifteenth section of said act provides as follows:

Penalty for damming up. Any person who shall willfully
dam up, obstruct, or in any way impair any ditch or channel
or dam made in pursuance of this act shall be deemed guilty
of a misdemeanor, and upon trial and conviction shall be fined
not less than ten or more than one hundred dollars; and fines
collected in pursuance of this section shall, after deducting
the expense of such trial, be paid to the water commissioners
of the town or towns in which such dams, ditches or channel
shall be, and shall constitute a fund for keeping such dams,
ditches or channels in repair, and shall be paid out by the
water commissioners of the town in which the land is situated,
or a majority of them, for the purposes aforesaid.

9. To Detrver Boors, Papers anp Money to Successor.

At the expiration of the term of office of a supervisor, it is the
duty of his successor, immediately after he shall have entered
upon his duties, to demand of him all the records, books and
papers under his control belonging to such office, and it is the
duty of such supervisor to deliver, when so requested, upon oath,
to his successor, all such books and papers, and to pay over the
balance of moneys remaining in his hands as ascertained by the
auditors of town accounts. (1 R. 8. 359.) The oath may be ad-
ministered by the officer to whom such delivery is made. (Id.)
In case of the death of such supervisor, it is made the duty of
his executors or administrators to make such delivery upon
like oath, (Id.) Ifsuch supervisor, or, in case of his death, his
executors or administrators, shall neglect or refuse, when law-
fully requested, to make such delivery, he or they shall forfeit
to the town, for each offense, the sum of two hundred and
fifty dollars, and shall be deemed guilty of a misdemeanor.
(1 R. 8. 359§ 9.) See Forms 24-29,

Delivery, how compelled. If such demand is not complied
with, it is the duty of the person entitled to the possession of
such books, papers, etc., to proceed to compel a delivery there-
of in the manner following (Id.): He may make complaint
of such refusal or neglect to any justice of the Supreme
CoMPENSATION. 37

Court, or the county judge of the county where the person so
refuses shall reside, and if such officer shall be satisfied from
testimony offered that any such books or papers are withheld,
he shall grant an order directing the person so refusing, to show
cause before him, within some short and reasonable time, why
he should not be compelled te deliver the same. If upon an
inquiry before said officer the person charged with withhold-
ing such books or papers shall make affidavit that he has truly
delivered over to his successor all such books and papers in his
custody or appertaining to his office, within his knowledge, all
further proceedings before such officer shall cease and the per-
son complained of shall be discharged. If he does not make
such oath, then the officer shall, by warrant, commit such per-
son to the jail of the county, there to remain until he shall
deliver such books and papers or be otherwise discharged ac-
cording to law. (1 R.S. 125.)

In case the person complained against should not make such
oath, such officer may, if required by the complainant, issue a
warrant to the sheriff or constable, commanding him to search,
in the day time, such places as shall be designated in such war-
rant, for such books and papers, and to seize and bring them
before him. If the officer, upon examining such books and.
papers, shall conclude that they appertain to the office of super-
visor, he shall cause them to be delivered to the complainant.
(Id.) The same proceeding may be had against any third per-
son who shall come in possession of such books and papers and
refuse or neglect, upon a proper demand, to deliver them to his
successor. (1 R. 8. 125.) See Forms 24-29.

10. ComprEnsaTIon.

Supervisors are entitled to receive compensation at the rate
of one dollar and fifty cents per day for each day actually and
necessarily devoted by them to the service of the town in the
duties of their office, except when attending the board of super-
visors. (Laws 1857, ch. 615, as amended 1860, ch. 305.)

Allowance for travel, etc. Each supervisor shall receive,
over and above the per diem compensation allowed by law,
eight cents per mile for all necessary travel in the discharge of
38 CoMPENSATION.

his official duties, and three cents for each name (for making a
copy of the assessment roll of his town and making out the
tax bill to be delivered to the collector) for the first hundred
names, two cents per name for the second hundred names, and
one cent per name for each name over two hundred. But no
per diem allowance shall be made to any supervisor while
employed making out such copy of tax. (Laws 1849, ch. 194,
§ 10.)

Each supervisor, whose compensation is not specially pro-
vided for by law, shall be entitled to charge and receive three
dollars per day for each full day’s service during the sessions
of the board, besides mileage now allowed by law; but such
supervisor shall not be entitled to receive any other compensa-
tion whatever, except as the same is specially provided for by
law. (Laws 1869, ch. 855.)
CHAPTER II.
OF THE BOARD OF TOWN AUDITORS.

1. To examine accounts of town officers.
2. To audit claims against county.

1. To Exammng Accounts or Town Orricers.

In each town, the supervisor and town clerk, together with
the justices of the town, or any two of such justices, shall con-
stitute a board of auditors to examine the accounts of the over-
seers of the poor, the commissioners of common schools, and
the commissioners of highways of such town, for moneys
received and disbursed by them. (1 R. S. 355.) ;

When to meet. The board of auditors of town accounts shall
meet, for the purpose of examining the same, annually, in each
town in this State, on the Tuesday preceding the annual town
meeting to be held in such town. (Id.)

Audited accounts, how disposed of. The accounts so audited
shall be delivered, with the certificate of the auditors, to the
town clerk, to be by him kept on file for the inspection of any
of the inhabitants of the town. They shall also be produced
by the town clerk, at the next annual town meeting, and shall
be there read by him, if the same shall be required by the meet-
ing. (Id.) See Form 30.

Auditors of supervisor's account. The justices of the town,
or a majority of them, and the town clerk, shall, on the Tues-
day preceding the annual town meeting in each year, examine
and audit the accounts of the supervisor, for moneys received
and disbursed by him. The accounts so audited shall be filed
in the office of the town clerk, as above provided. (Id.)
40 Accounts oF Town OFFICERS.

On Tuesday preceding the annual town meeting, the super-
visor must account with the justice of the peace, and town clerk
of the town for the disbursement of all moneys received by him.

At every such accounting, the justices and town clerk shall
enter a certificate in the supervisor’s book of accounts, showing
the state of his accounts at the date of the certificate. If any
supervisor shall neglect to account, or shall render a false
account, or shall convert to his own use any money or secur!-
ties which may come to his hands by virtue of his office, pro-
ceedings may be commenced against him in the name of the
town of which he is supervisor, in the Supreme Court, by
action or otherwise, by the justices of the peace and town clerk
of said town, to compel him to render such account, or to
recover any money or property of the town which he has not
duly accounted for. (1 R. 8. 349, § 5, as amended 1866, ch. 534.)

The above provisions are part of the Revised Statutes.
Since their adoption the office of town commissioner of com-
mon schools has been abolished. In 1863 the following act
was passed, which, with the exception of the second section,
is, in effect, merely a repetition of the law as it then existed.

To examine accounts of town officers. The town auditors in
the several towns of this State shall examine the accounts of
the overseers of the poor and the commissioners of highways
of such town, for all moneys received and disbursed by them,
and shall meet for the purpose of examining the same, annual-
ly, in each town of this State, on the Tuesday preceding the
annual town meeting to be held in each town. (Laws 1863,
ch. 172.)

Certain officers to account for moneys. The commissioners
of highways in each town of this State, and all town officers
who receive or disburse any moneys belonging to their respect-
ive towns, shall, on the last Tuesday preceding the annual
town meeting of their town, account with the board of town
auditors of such town for all moneys received and disbursed by
them by virtue of their offices. (Id. § 2.)

Auditors to state account. The said board of town auditors
shall make a statement of such accounts, and append thereto
Accounts oF Town OFFICERS. 41

a certificate, to be signed by a majority of the board, showing
the state of the accounts of the said highway commissioners
and other officers at the date of the certificate; which state-
ment and certificate shall be filed with the town clerk of the
town, and be by him produced at the next annual town meet-
ing, and publicly read. (Id. § 3.) See Form 30.

At this meeting of the board of town auditors the various
officers of the town who receive and disburse the moneys
belonging thereto, must render an account.

Account of highway commissioners. The commissioners of
highways of each town shall render to the board of town
auditors at the annual meeting for auditing the accounts of town
officers an account in writing, stating,

1. The labor assessed and performed is such town.

2. The sums received by such commissioners for tines and
commutations, and all other moneys received under this
chapter.

8. The improvements which have been made on the roads
and bridges in their town during the year immediately pre-
ceding such report, and an account of the state of such roads
and bridges ; and,

4, A statement of the improvements necessary to be made
on such roads and bridges, and an estimate of the probable
expense of making such improvements, beyond what the labor
to be assessed in that year will accomplish. (1 R. 8. 502, § 3.)
See Form 31.

Accounts of overseers of the poor. In those counties where
there are no county poor houses established, the overseers of
the poor of the respective towns shall enter, in books to be pro-
vided at the expense of their towns, an account of all matters
transacted by them, relating to their official duties; of all
moneys received by them, specifying from whom, and on what
account; of all moneys laid out and disbursed by them, to
whom, and by what authority, and specifying, in each case,
whether to county poor or to town poor; the names of all per-
sons applying for relief, and ordered to be relieved as afore-
said; the day and year when they were admitted to have

6
42 Ciaims against Town.

relief; the weekly or other sums of money allowed for that
purpose, and the cause of giving such relief. (1 R. S. 327,
§ 51; 1 R. L. 290, § 28.)

On the Tuesday next preceding the annual town meeting of
every town, the overseers of the poor shall lay the said origi-
nal books before the board of town auditors, together with a
just and true account of all moneys by them received and
expended for the use of the poor, and in what manner, together
with an account of the earnings of the poor persons by them
employed ; which account shall be verified by the oaths of the
overseers, and shall be filed with the town clerk. The board
of town auditors shall compare the said account with the
entries in the poor books aforesaid ; shall examine the vouchers
in support thereof, and shall audit and settle the same, and
state the balance due from such overseers, or to them, as the
case may be. No credit shall be allowed to any overseer for
moneys paid, unless it shall appear that such payment was
made pursuant to a legal order. (Id. § 52; id. §§ 28 and 30.)

Every person who, having been an overseer of the poor,
shall refuse or neglect to present such original books, or to
exhibit such accounts, to the board of town auditors, as required
in the last section, shall forfeit the sum of $250, to be recov-
ered by and in the name of the overseers of the poor of such
town. (Id. § 53. See further on the subject, post chapter on
the Poor Law.) See Form 32.

2. To Avprr Crams acarnst Town.

The meeting of the board of auditors above provided for, is
to be held on the Tuesday preceding the annual town meeting,
and is simply for the purpose of examining the accounts and
vouchers of the overseers of the poor, the commissioners of
highways, and other officers who receive and disburse the town
funds.

Besides this meeting, the board is to meet on the Thursday
preceding the annual meeting of the board of supervisors of the
county, for the purpose of auditing and allowing the accounts
of all charges and claims payable by their respective, towns.
The first section of the act providing for this meeting is as
follows:

!
CLaims aGAInsT Town, 43

The supervisor, town clerk, and justices of the peace, or any
two of the said justices of the peace, of’ the several towns in this
State, shall constitute a board of town auditors, for the purpose
of auditing and allowing the accounts of all charges and claims
payable by their respective towns. (Laws 1840, ch. 305.)

When to meet. The said board of auditors shall meet for the
purpose of auditing and allowing such accounts annually, in
each town, at the place of holding the last town meeting, on
the last Thursday preceding the annual meeting of the board
of supervisors of the county. (Id. § 2, as amended 1844, ch. 288.)

The clerk of the board of supervisors usually sends a notice
to the supervisor of each town, informing him of the day of the
annual meeting of the board, and incloses a blank for the use
of the auditors, to be filled up by them. It would be well for
the supervisors, or some member of the board of town auditors,
at least ten days before the meeting, to put up or publish notice
of the time and place of their meeting, so that persons having
claims to present may be present with their claims properly
verified.

Majority may oct. Where all the officers constituting the
‘board of town auditors have met, a majority of them may
decide, and their certificate will be sufficient, though one of the
members has refused to sign it. (People v. Supervisors of
Queens, 1 Hill, 195.)

What claims they may allow. Formerly the board of audi-
tors were empowered to audit bills of the supervisor, town clerk
and justices, for the various services performed by them, but
by the sixth section of chapter eight hundred and fifty-five of
the laws of eighteen hundred and sixty-nine, it is provided that
no board of town auditors in any town shall audit a service
bill for any member of such town board. Accounts of members
of the board of town auditors for services charged to such town,
or to the county, shall be made out in detail and shall be veri-
fied, and shall be audited by the board of supervisors and
charged to the proper account.

They may however audit the accounts of assessors, for their
per diem in making their assessments.
44 Cuiaims against Town.

The charges of overseers of the poor for their per diem al-
lowance in performing their duty in regard to the relief and
support of the poor, in regard to bastards, disorderly persons,
jugglers, and any other duty required of thein by law. (Their
accounts for moneys received and disbursed are adjusted at the
meeting on Tuesday preceding the annual town meetings here-
tofore mentioned.) .

The charges of commissioners of highways for their per diem
allowance, in the discharge of their duty. (Auditors at this
meeting having nothing to do with the accounts of the commis-
sioners for the disbursement of public money.)

The claims of inspectors of election for their services in
attending elections.

Such other claims as are properly a town charge.

But no town officer shall be allowed any per diem compen.
sation for services, unless expressly provided by law. (Lawi.
1845, ch. 180, § 23.)

Town charges. The following shall be deemed town
charges :

1. The compensation of town officers for services rendered
for their respective towns ;

2. The contingent expenses necessarily incurred for the use
and benefit of the town ;

3.:The moneys authorized to be raised by the vote of a
town meeting, for any town purpose; and,

4. Every sum directed by law to be raised for any town
purpose. (1 R. 8. 358.)

Accounts for the compensation of town officers, and the con-
tingent expenses of towns (except for moneys received and dis-
bursed which are to be settled by the board of town auditors),
shall be presented to the board of supervisors of the county. (Id.)

Discretion in auditing. Where no fixed and definite sum
is prescribed as a compensation for services, the board have a
discretion and may allow such sumas they may deem just. In
auditing and allowing this class of accounts they act: judicially,
and no proceeding can be had against them, or against the
town, for an erroneous determination. Such has been decided
CLaIms AGAINST Town. 45

in reference to audits by a board of supervisors and the town
board is governed by analogous rules. (Chase v. County of Sar-
atoga, 33 Barb. 603.)

When, however, the claim to be audited is for any matter
the price of which is fixed by law, by custom, by authority, or
by contract, with one having authority to contract on behalf
of the town, the board have no discretion, but must settle or
declare the amount according to such law, custom authority or
contract. (People v. Supervisors of Lawrence, 30 How. 173.)

Accounts of justices and constables. In 1860 an act was
passed conferring power on the board of town auditors to audit
the accounts of the justices of the peace and constables for fees
in criminal cases. In 1866 (ch. 832,) the act was amended so
as to read as given below. But in 1869 (ch. 855, § 6), it was
provided that no board of town auditors in any town shall audit
aservice bill for any member of such town board, and that
accounts of members of the board of town auditors for services
charged to such town, or to the county, shall be made out in
detail and shall be verified, and shall be audited by the board
of supervisors and charged to the proper account. This clearly
nullifies the act of 1866, as given below, so far as justices are
concerned, since they are members of the board of town audi-
tors. The act however is applicable to constables. The act
of 1866 reads as follows: .

The board of town auditors of the several towns of this State,
in addition to the authority now vested in such board, shall
have the power and it shall be their duty at their annual meet-
ing to audit the accounts of the justices of the peace and con-
stables for fees in criminal cases, which are by law chargeable
to any such town, and the amount thereof shall be included in
their certificate and assessed by the board of supervisors of the
county upon such town, in the same manner as other town
charges are now assessed and collected.

In every case where any account of a justice of the peace or
town constable for fees in criminal cases is audited by a board
of town auditors of any town, any tax payer of said town may
appeal from such auditing and allowance to the board of super-
visors of the county, and such board of supervisors shall there-
46 Craims aGainst Town.

upon have power to audit and allow such bill; and in case any
such account shall be disallowed, or the amount thereof reduced,
the party presenting the same shall have the same right of
appeal as above provided.

Such appeal shall be taken within five days after the allow-
ance or disallowance of a bill by such town auditors, in whole
or in part, by the service of a notice of appeal in writing on
the town clerk, and said town clerk shall forthwith thereafter
transmit said bill to the board of supervisors of said county to
be audited and allowed by them, and said board of town audi-
tors shall have no further jurisdiction over any such bill after
the service of said notice of appeal.

If, after service of any notice of appeal, the bill is not trans-
mitted to the board of supervisors as herein provided, no part
thereof shall be levied or collected.

Such part of the town bills audited by the board of supervi-
sors after such appeals as shall be allowed shall be assessed,
levied and collected by the said board in the same manner as
other town charges.

Accounts of board of health. It is also provided, that all
expenses incurred by the several boards of health in the execu-
tion and performance of the duties imposed by chapter three
hundred and twenty-four of the laws of eighteen hundred
and: fifty, shall be a charge only on their respective cities,
villages and towns, and shall be audited, levied, collected
and paid in the same manner as other city, village and town
charges are audited, levied, collected and paid. (Laws 1868,
ch. 761.)

Accounts to be verified. No account shall be audited by
any board of town auditors or supervisors, or superintendents
of the poor, for any services or disbursements, unless such
account shall be made out in items and accompanied with an
affidavit attached to and to be filed with such account, made by
the person presenting or claiming the same that the items of
such account are correct, and that the disbursements and
services charged therein, have been in fact made or rendered, or
necessary to be made or rendered at that session of the board,
Craims aGarnst Town. 47

and stating that no part thereof has been paid or satisfied ;.and
the chairman of such board, or either of said superintend-
ents, is hereby authorized to administer any oath required under
this section. (Laws 1845, ch. 180, as amended 1845, ch. 55.)
See Form 33.

Accounts may be disallowed. Nothing in the preceding sec-
tion shall be construed to prevent any such board from disal-
lowing any account in whole or in part, when so rendered and
verified, nor from requiring any other or further evidence of
the truth and propriety thereof, as such board may think
proper. (Id.)

Care should be taken in making out the accounts to state
separately the zdems, and the affidavit should be as to the cor
rectness.of the ztems, instead of the account.

Certificate of town auditors. The said board shall make a
certificate to be-signed by a majority of said board, specifying
the name of the person in whose name the account is drawn,
the nature of the demand, and the amount allowed ;. and shall
cause a duplicate of said certificate to be made, one of which
shall be delivered to the town clerk of said town, to be by
him kept on file for the inspection of any of the inhabitants
of the town, and the other shall be delivered to the supervisor
of said town, to be by him laid before the board of supervis-
ors of his county at their annual theeting. (Laws 1840, ch. 305.)

A certificate, purporting, in the body of it, to have been
made by the board of auditors of the town, is sufficient, though
the officers have merely signed their names without adding their
official titles. (People v. Supervisors of Queens, 1 Hill, 195.)

It would be better to add the official title to the name of
each member. See Form 34.

Supervisors to raise amount audited. The said board of
supervisors are hereby authorized and directed to cause to be
levied and raised upon said town, the amount specified in said
certificate in‘the same manner as they are now directed’ to
levy and raise other town charges. (Laws 1840, ch. 305.)

The certificate of the board of town auditors, regular on its
face, is a sufficient authority for the board of supervisors to pro-
48 Craims aGarnst Town.

ceed and cause the amount certified, to be levied on the town;
and the supervisors have no discretion but to direct the amount
specified in the certificae to be levied and raised upon the
town. (People v. Supervisors of Queens County, 1 Hill, 195.)

Abstract of town accounts. It shall be the duty of boards of
town auditors to make annnally, brief abstracts of the names of
all persons who have presented to said board accounts to be
audited, the amounts claimed by each of the said persons, and
the amounts finally audited by them respectively, and shall
deliver said abstracts to the clerk of the board of supervisors,
and the said clerk shall cause the same to be printed, with the
statements required to be printed by him, by the fourteenth
section of this act. (Laws 1845, ch. 455, § 24.) See Form 34.

To audit accounts for repair of roads and bridges. By the
act of 1858 (chap. 103, as amended in 1865, chap. 442), entitled
“An act to provide for the speedy construction and repair of
roads and bridges where the same shall have been damaged
or destroyed,” it is provided that:

In case any road or roads, bridge or bridges shall be
damaged or destroyed by the elements or otherwise, after any
town meeting shall have been held, and since the fifteenth day
of February, A. D. eighteen hundred and sixty-five, then and
in that case, it shall be lawful for the commissioner or commis-
sioners of highways, by and with the consent of the board of
town auditors or a majority thereof of the town or towns in
which such road or roads, bridge or bridges shall be situated,
to cause the same to be immediately repaired or rebuilt, although
the expenditure of money required may exceed the sum now
authorized to be raised by law upon the taxable property of the
town or towns for such purposes; and the commissioners of
highways shall present the proper vouchers for the expense
thereof to the town auditors, at their next annual meeting, and
the said bill shall be audited by them, and the amount audited
thereon shall be collected in the same manner as amounts voted
at town meetings as now required. The commissioners acting
under this act, shall be entitled to receive, for each day’s service
actually rendered, two dollars.
,

Cuamms AGAINST Town,

49

The board of town auditors may be convened in special ses-
sion by the supervisor, or, in his absence, the town clerk, upon
the written request of any commissioner of highways, and the
bills and expenses incurred in the erection or repairs of any
such roads or bridges, may then be presented to and audited by
such board of town auditors; and the supervisor and town clerk
shall issue a certificate, to be subscribed by them, setting forth
the amount so audited and allowed, and in whose favor, and
the nature of the work done and material furnished ; and such
certificate shall bear interest from its date, and the amount
thereof, with interest, shall be levied and collected in the same
manner as other town expenses.

No account for services rendered or material furnished accord-
ing to the provisions of this act, shall be allowed by such board
unless the same shall be accompanied by the affidavit of the
party or parties performing such labor or furnishing such mate-
rial, nor unless the commissioner or commissioners shall certify
that such service has been actually performed, and such mate-
rial was actually furnished, and that the same was so performed
or furnished by the request of said commissioner or commis-
sioners, and such board of auditors may require and take such
other proof as they may deem proper to establish any claim for
such labor and material, and the value therefor.

To audit accounts for sheep killed by dogs. The owner or
owners of any sheep or lambs that may be killed or injured by
dogs, may apply to any two fence viewers of the town, who
shall inquire into the matter and examine witnesses in relation
thereto, for which purpose, either of them shall have power to
administer oaths, and if they shall be satisfied that the same
were killed by dogs and in no other way, they shall certify such
fact, the number of such sheep killed and the number injured,
the value of such sheep killed or injured immediately previous
to such killing or injury, together with the value of the sheep
after being so killed or injured, together with the amount of
their fees. (Laws 1864, ch. 197, § 3.)

Such certificate shall be presented to the board of town
auditors at their annual meeting for auditing town accounts,
who shall have the same power in auditing or allowing the

i
50 Cuaims Acarnst Town.

same as in regard to town accounts; and if such board shall be
satisfied by the oath of the person claiming such damages, that
such claimant has not been able to discover the owner or
possessor of the dog or dogs by which such damage was done,
or that he has failed to recover his damages of such owner or
possessor, they shall give an order on the supervisor of the
town for the amount which they shall allow, who shall pay
such order out of the funds arising from the provisions of
this act. (Laws 1864, ch. 197, § 4.)

lf, after receiving the amount of such damages from the
supervisor, the owner of the sheep so killed or hurt shall receive
or recover the value thereof from the owner or possessor of the
dog or dogs doing said damage, he shall refund and repay to
the supervisor the sum so recovered, for which it shall be the
duty of the supervisor of the town to bring an action against
such person, in case of his refusal, in his name of office ; which
sum when so received and recovered shall be returned to said dog
fund. (Id. § 5.) ;

The supervisor is hereby required to account to the town
‘auditors for moneys received and disbursed by him in pursuance
of this act. (Id. § 6.)

Whenever the board of supervisors of any county of this
State shall, by resolution, declare that the provisions of this act
shall be extended and made applicable to said county, the
provisions of this act shall thereafter be applicable to such
county. (Id. § 7.)
A

CHAPTER ITI.

BOARD OF COUNTY CANVASSERS.

Statement to be delivered to supervisor. The original state-
ment of votes cast at a general or special election shall be
delivered, duly certified by the inspectors, or by one of them,
to be deputed for that purpose, to the supervisor of the town
or ward, within twenty-four hours after the same shall have
been subscribed. If there be no supervisor, or he shall be
disabled from attending the board of county canvassers, such
original statement shall be delivered to one of the assessors
of the town or ward in which such election was held. (1 R.
S. 182.) ,

Form and contents of the original statements. The original
statements to be made by the inspectors and delivered to the
supervisors, are to be made as follows:

The canvass shall be completed by ascertaining how many
ballots of the same kind, corresponding in respect to the names
of persons thereon, and the ‘offices for which they are designated,
have been received ; and, the result being found, the inspector
shall securely attach to a statement of such canvass, one ballot
of each kind found to have been given for the officers to be
chosen at such election, any or either of them, except. those
given for electors of president or vice-president ; and they shall
state in words at full length, immediately opposite such ballot,
and written partly on such ballot and partly on the paper to
which it shall be attached, the whole number of all the ballots
that were received which correspond with the one so attached,
so that one of each kind of the ballots received at such election
for the officers then to be chosen, shall ‘be attached to such
paper, with a statement of such canvass. They shall also
52 Boarp or Country CANVASSERS.

attach to such paper the original ballots rejected by them as
being defective, which were given at such election. (1 B.S.
181, § 42.)

When electors of president and vice-president shall be chosen
at any election, the inspectors shall make a separate canvass
and statement of votes given for electors, in the manner pre-
. scribed in the last preceding section, by ascertaining how many
ballots of the same kind, corresponding in respect to the names
thereon, have been received; and the result being found, the
inspectors shall securely attach to paper one original ballot of
each kind found to have been given for electors, and shall state,
in words at full length opposite such ballot, and written partly
thereon and partly on the paper to which it shall be attached,
the whole number of ballots for electors, that were found to
have been received, corresponding with the one so attached.
They shall also attach to such paper all original ballots for
electors, rejected by them as being defective. (Id. § 43.)

The statements to be made by the inspectors shall contain a
caption stating the day on which, and the number of the dis-
trict, the town or ward, and the county at which the election
was held, in relation to which such statement shall be made;
it shall, also, contain a statement showing the whole number
of ballots taken for each person, designating the office for which
they are given, which statement shall be written in words at
length ; and, at the end thereof, a certificate that such state-
ment is correct in all respects, which certificate shall be sub-
scribed by the inspectors. (Id. § 44.) See Form 36.

“Board, how constituted. The supervisors or assessors to
whom the original.statement of the canvass of votes in the towns
or wards to which they respectively belong, shall have been
delivered, shall form the county board of canvassers. (Id. 133.)

When and where to meet. They shall meet at the office of
the clerk of the county, on the Tuesday next following the
election, before one o’clock in the afternoon of that day, in all
the counties of this State, except. in the county of Hamilton,
which shall meet on the first Friday next following said election,
and shall choose one of their number chairman. (Id.) ~

®
Boagp or County CANVASSERS. 53

Secretary. The clerk of the county, or in his absence his
deputy, shall be secretary of the board (1 RB. S. 183.)

Oath. The chairman shall then administer the constitutional
oath to each member of the board; and the same oath shall be
administered to him by. the secretary. (Id.) The oath is to be
in the following form :

I do solemnly swear (or affirm) that I will support the Con-
stitution of the United States, and the Constitution of the State
of New York, and that I will faithfully discharge the duties of
the office of canvasser of the votes of the county of Rensselaer,
according to the best of my ability.

Quorum. The major part of the supervisors or assessors to
whom the original statement of the canvass in the several dis-
tricts in their towns or-wards shall have been delivered, shall be’
a sufficient number to constitute a board. (Id.)

County clerk to delwer statement. The county clerk shall
deliver to the board of county canvassers, all the certified state-
ments of the votes taken in each town or ward at the next
preceding election that shall have been received at his office.
(1 R. 8. 185.)

Estimate of votes to be made. The original statements of the
canvass in each district shall then be produced, and from them
the board shall proceed to estimate the votes of the county, and
shall make such statements thereof as the nature of the election -
shall require, such statements shall then be delivered to and
deposited with the county clerk. (1 R. 8. 183.)

Separate statements to be made. They shail make a separate
statement containing the whole number of votes given in such
county for the office of governor, lieutenant-governor, judge of
the court of appeals, justice of the supreme court, clerk of the
court of. appeals, secretary of state, comptroller, treasurer,
attorney-general, state engineer and surveyor, canal commis-
sioner, inspectors of state prisons, senator in each district, and
representative in congress in each district, or any or either of
them; the names of the persons for whom such votes were
54 Boarp or Country CANVASSERS.

given, and the number of votes given for each; another, of the
votes given for all county officers, any or either of them;
another, of the votes given for member of assembly, in each
assembly district; and another, of the votes for electors of
president and vice-president; and another, of the votes given
for any proposed amendment to the constitution. (1 R. S. 133,
87.) See Form 37.

Number of votes and names written at length. In such state-:
ments, the whole number of votes given in each town and
district, the names of the candidates, and the number of votes
given to each, shall be written out in words at full length.
(Id. § 8.)

How certified. Each statement shall be certified as correct,
and attested by the signatures of the chairman and secretary
of the board; and a copy of each, thus certified and attested,
shall be delivered to the county clerk, to be recorded in his
office. (Id. § 9.)

Members of assembly and county officers. Upon the state
ment of votes given for members of assembly and county officers,
the board shall proceed to determine what person or persons
have, by the greatest number of votes, been duly elected to
each of the offices mentioned in each statement. (Id. § 10.)

Capy to be published. The board shall cause a copy of every
such determination, and of the statement upon which it shall
be made, to be published in one or more of the. newspapers
printed in the county. (Id. § 11.)

Lf an inspector cannot attend at board. If any one of the
supervisors or assessors appointed to attend the county canvass
shall be unable to attend the meeting of the board on the day
appointed for such meeting, he shall, on or before that day,
cause to be delivered at the office of the county clerk the
original statement of the votes of his town or ward. (Id. § 12.)

Duty of those who attend. If on that day a majority of the
county canvassers shall not attend, or the statements of the
Boarp or County CanvassERs. 55

votes from every district in the county shall not be produced,
the canvassers then present shall adjourn to some convenient
hour of the next day. (1 R. 8. 183, § 13.)

At that hour they shall again meet, and the canvassers then
attending, although less than a majority of the whole, shall
organize themselves as a board, and upon the statements, or
certified copies thereof, then produced, shall proceed to estimate,
state and certify the votes of the county in the manner before
directed. (Id. § 14.)

County clerk to procure returns. If on the day appointed
for the meeting of the board of county canvassers, the board
shall not have been organized, owing to a deficient return of
votes of the county, the county clerk shall, by a special messen-
ger or otherwise, obtain necessary statements or certified copies
thereof, in time to be produced to the board at their next meet-
ing. (1 R. 8. 135.)

Statements containing omissions. If, upon proceeding to
canvass the votes, it shall clearly appear to the canvassers that
in any statement produced to them, certain matters are omitted
in such statement which should have been inserted, or that any
mistakes which are clerical merely, exist, they shall cause the
said statement to be sent by one of their number (whom they
shall depute for that purpose), to the town or ward inspectors,
and town or ward canvassers of the town or ward from whom
they were received, to have the same corrected; and the said
canvasser so deputed shall immediately proceed and give notice
to the said town or ward inspectors and canvassers, whose duty
it shall be forthwith to assemble together and make such cor-
rection as the facts of the case may require; but such town or
ward inspectors and canvassers shall not at'such meeting change
or alter any decision before made by them, but shall only cause
their canvass to be correctly stated; and the board of county
canvassers are authorized to adjourn from day to day, for the
purpose of obtaining and receiving such. statement, such
adjournment not to extend beyond three days. (1 R. S.
134, § 15.)
56 Boarp or County CANvVASSERS.

Certificate of board evidence of election. The certificates of
the board of canvassers authorized to canvass the votes given
for any elective office, shall be evidence of the election of the
persons therein declared to have been elected. (1 R. 8. 118, § 17.)

But it is only prima facie evidence of such election, not
conclusive. It may be impeached in an action of the nature
of a quo warranio to oust a party claiming title to office under
it. In such an action the court may go behind the certificate
of the canvassers, and even behind the ballot box, for testimony
as to the intention of the voters. (People v. Van Slych, 4 Cow.
297; People v. Ferguson, 8 Cow. 102; People v. Cook, 8
N. Y. 67.)

But in any collateral controversy between a party holding an
office under a certificate of canvassers and a stranger, such cer-
tificate is conclusive evidence of the right of the party claiming
title under it. (Id.)

Power of canvassers. The duties of the canvassers are
mainly ministerial. They are to make their canvass from the
certificate of the district inspectors, provided it is regular on
its face and delivered to the proper office within the time
allowed by law. They cannot reject such certificate, nor ascer-
tain the intent of the voters by examining witnesses or testi-
mony of any description except that which is in the certificate
itself. Thus, when a return of an election district, regular upon
its face, signed by three persons as inspectors of election, who
in fact had acted as such upon mistaken information, had been
rejected by the county canvassers, on the evidence of a certifi-
cate of the town clerk that the persons acting were not inspect-
ors, it was held that the canvassers had exceeded their power in
receiving such evidence, and that the return of the inspectors
should have been admitted. (People v. Cook, 8 N. Y. 67, and
cases cited supra.)

Cannot correct errors in returns. Section fifteen of the stat-
ute above cited, which authorizes the county board to depute
one of their number to return the certificates of the district
inspectors to those officers, to supply omissions and correct cler-
ical mistakes, if any exist, and to adjourn, in the mean time to
Boarp oF County CANvVASSERS. 57

allow the correction to be made, is all the correcting or revising
power which the county board has over the district board. The
corrections are to be made by the latter board, and are only to
be corrections of clerical mistakes, and not to alter any decision
before made by them. (8 N. Y. 85.)

Abreviated names and initials. The canvassers should allow
all votes the names on which are misspelled, if the misspelling
does not materially alter the sound of the name. They should
also allow the usual abreviations of a name, as Geo. for George,
and Hen. for Henry, but they should reject those votes where the
initial letter of the Christian or surname only is used. They
cannot receive evidence to show for what name the initials
stand. They are not bound to know; they are limited strictly
to the record; and if any party is injured by the improper
rejection of votes, he has ample remedy before a court and
jury. (People v. Ferguson, 8 Cow. 106.)

Thus, where votes are cast for Henry F. Yates, for H. F.
Yates and for Frey Yates, the canvassers cannot properly count
for Henry F. Yates the votes cast for H. F. Yates and Frey
Yates. (Id.)

So where votes were cast for Benjamin Welch, Jr., Benjamin
C. Welch and for Benjamin Welch, the canvassers have not the
means of knowing that one person is meant. by the several
appellations, and are not bound to count the votes for Benjamin
Welch, Jr. (People v. Cook, 8 N. Y. 80.) It is a matter of
public notoriety that certain abreviations are generally used to
designate particular names; thus, Benj. for Benjamin, and the
canvassers can take cognizance of this fact, but not so with
initials. A court and jury are the proper tribunal to decide
for whom the initials were intended, after hearing evidence on
the subject. Nor should the canvassers count ballots contain-
ing only the surname of a candidate. (People v. Stephens, 5
Hill, 617.)

Loss of ballots. The accidental loss of ballots in a single

election district, even though it prevent a return from that dis-

trict, will not prevent the board of canvassers from completing
8 1
58 Boarp or County CANVASSERS.

their canvass or making their return on the votes cast in districts
regularly returned. (Heath’s case, 3 Hill, 42.)

When power exhausted. When the board of canvassers have
completed their canvass and made their certificate, their power
is exhausted, and they cannot afterward reverse their decision
and make a different determination. (Hadley v. Mayor of
Albany, 33 N. Y. 603.) Nor after they have completed such
canvass and made their determination and dissolved, can the
supreme court issue a mandamus calling them together again
for the correction of errors in their determination. Were the
same individuals again to convene, they would not constitute
the county board of canvassers, nor have power to review
former acts or to correct errors. (People v. Supervisors of
Green, 12 Barb, 217.)

Duty of county clerk. The county clerk shall record in his
office all the statements and certificates that shall have been
delivered to him by the county board of canvassers, and shall
keep a proper book for that purpose. (1 R. 8. 135.)

To prepare three copies. Of the statement and certificate
of the votes for the office of governor, lientenant-governor,
judges of the court of appeals, justices of the supreme court,
clerk for the court of appeals, secretary of state, comptroller,
treasurer of the state, attorney-general, state engineer and sur-
veyor, canal commissioners, inspectors of state prisons, senators
and representatives in congress, or either of them, he shall
prepare three certified copies under his signature, and sealed
with his seal of office. (Id.)

To transmit the same to governor, secretary and comptroller.
Within five days after the adjournment of the board of county
canvassers, the county clerk shall deposit in the nearest post
office, directed to the governor, to the secretary of state, and
to the comptroller, each, one of the certified copies of the state-
ment and certificates of votes so prepared by him. (Id.)

To deliver copy of certificate to county officers. He shall.
prepare as many certified copies of each certificate of the deter-
'

Boarp or Country CaNnvassERs. 59

mination of the board of county canvassers, as there are persons
declared to be elected in such certificate, and shall, without
delay, deliver one of such copies to each person so elected.
(1 R. S. 135.)

List to be sent to secretary of state. He shall transmit to the
secretary of state, within twenty days after a general election,
and within ten days after a special election, a list of the names
of the persons elected in the county as members of assembly,
and also a list of the names of all persons elected to any county
office at such election, with the places of their residence
respectively. (Id.)

When to order special election. When any county officer,
proper to be chosen at any general election, shall not have been
chosen by reason of a tie vote, it is the duty of the board of
county canvassers to order a special election for the election
of such-officers omitted to be chosen. They shall, without delay,
direct and cause to be delivered to the sheriff, clerk, or county
judge of the county in which such election is to be held, a
notice specifying the officer to be chosen; the time for which
he is to be chosen, and the day on which such election is to be
held; which day shall not be less than twenty nor more than
forty days from the date of such notice. Such notice is to be
signed by the chairman and clerk of the board. (Laws 1842,
ch. 130, titles 2 and 3.) See Form 38.
CHAPTER IV.
THE BOARD OF SUPERVISORS.

1. Meeting and organization.
2. Mode of procedure.
3. Standing committees,

1. Mretine anp ORGANIZATION.

As we have already seen, it is made the duty of the super-
visor of each town to attend the annual meeting of the board
of supervisors of the county, and every adjourned or special
meeting of such board of which he shall have notice. (1 R.
8. 349.)

Annual meeting. The supervisors of the several cities and
towns in each of the counties of this State, shall meet annually
in their respective counties, for the dispatch of business as a
board of supervisors. They may also hold special meetings, at
such times and places as they may find convenient; and shall
have power to adjourn from time to time as they may deem
necessary. (1 R. 8. 366.)

The board of supervisors have the right to fix the time and
place of holding their annual meeting. (Laws 1849, ch. 194.)
This can be done only by a vote of a majority of all the mem-
bers elected in the county. (Id. § 5.) The time usually fixed
is immediately after the meeting of the board of county can-
vassers, which occurs on the Tuesday following the general
election in November.

Quorum. A majority of the supervisors of any county shall
constitute a quorum for the transaction of business; and all
‘questions which shall arise at their meetings, shall be deter-
mined by the votes of the majority of the supervisors present.
62 MEETING AND ORGANIZATION,

(1 R. S. 366.) Except that the vote of a majority of all the mem-
bers elected in the county is necessary to purchase land for
poor-house, or county buildings; to determine site of county
building; to authorize sale or lease of county real estate; to
erect county buildings; to levy taxes for erection of buildings ;
to borrow money for the purchase of real estate, or for the
erection of county buildings; to authorize any town to borrow
money to build or repair roads or bridges; to fix the time and
place of meeting ;.to extend time for collection of taxes; and
to require county officers to make report. And a two-third
vote of all the members elected to such board is requisite to
remove or change the site of any county building; to abolish
or revive the distinction between town and county poor; to
make regulations for the destruction of wild beasts, thistles and
noxious weeds; to prevent destruction of sheep by dogs, and to
levy and enforce a tax upon dogs. (Laws 1849, ch. 194, § 5.)

Meetings public. The boards of supervisors shall sit with
open doors and all persons may attend their meetings. (Id.)

Chairman. They shall, at each annual meeting, choose one
of their number as chairman, who shall preside at such meet-
ing, and in all other meetings held during the year. In case
of his absence at any meeting, the members present shall choose
one of their number as a temporary chairman. (Id.)

May administer oath. Every chairman shall have power
to administer an oath to any person, concerning any matter
submitted to the board, or connected with their powers or
duties. (Id.)

Clerk to be appointed. Each board of supervisors shall, as
often as may be necessary, appoint some proper person to be
their clerk, who shall hold his office during their pleasure, and
whose general duty it shall be,

1. To record in a book to be provided for the purpose, all
the proceedings of the board:

2. To make regular entries of all their resolutions or deci-
sions, on all questions concerning the raising or payment of
moneys:
MEETING AND ORGANIZATION. 63

8. To record the vote of each supervisor on any question
submitted to the board, if required by any member present;
and, ‘

4. To preserve and file all accounts acted upon by the
board. (Laws 1849, ch. 194, § 5.)

The clerk has also the same powers as the chairman to admin
ister oaths to any person concerning any matter submitted to
the board, or connected with his powers or duties. (Laws 1856,
ch. 108.)

The books, records and accounts of the boards of supervisors
shall be deposited with their clerk, and shall be open, without
reward, to the examination of all persons. (1 R. 8. 367.)

Penalty against supervisor for neglect of duty. If any super-
visor shall refuse or neglect to perform any of the duties which
are or shall be required of him by law as a member of the
board of supervisors, he shall, for every such offense, forfeit the
sum of $250. (Id.) A supervisor by voting against allowing a
claim which a statute imperatively requires the board to allow,
subjects himself to the above penalty; so, any supervisor who
shall neglect or refuse to perform any of the duties which are,
or shall be required of him by law, as a member of the board,
whatever may have been the motive which influenced him, is
liable to the penalty. (dforris v. People, 3 Denio, 381.)

Thus, where a board neglected to raise money for the erection
of public buildings, which money they were required by law to
raise, the supervisors were held liable, although previous boards
had been guilty of the same neglect. (Caswell v. ‘Allen, 7
Johns. 63.)

' Special meeting. Special meetings of the board of super-
visors may be called by the clerk of the board at any time, on
the written request of a majority of the supervisors of the
county. (Laws 1838, ch. 314.) On calling a special meeting
the clerk should send to each member of the board a written
or printed notice of the time and place of meeting.

Seal. The board of supervisors of any county in this State
may adopt a seal, and when so adopted the clerk of such board
shall cause a description thereof, together with an impression
64 Move or PRocEDURE.

therefrom, to be filed in the office of the county clerk and in
the office of the secretary of State, and the same shall thereupon
be the seal of the board of supervisors of such county. (Laws
1855, ch. 249.)

Records, when evidence. Copies of all papers duly filed in the
oftice of the clerk of the board of supervisors of any county,
and transcripts from the books of records kept therein, certified
by such clerk, with the seal of office affixed, shall be evidence
in all courts and places, in like manner as if the originals were
produced. (Id.)

Powers of « county, how exercised. The powers of a county
as a body politic can only be exercised by the board of super-
visors thereof, or in pursuance of a resolution by them
adopted. (1 R. S. 364.)

When not to act on committees. No supervisor shall act as a
member of any standing committee of the board of supervisors,
having at the time under consideration any bill in which such
supervisor shall be pecuniarily interested. (Laws 1869, ch
855, § 6.)

Compensation. Each supervisor, whose compensation is not
specially provided for by law, shall be entitled to charge and
receive three dollars per day for each full day’s service during
the sessions of the board, besides mileage now allowed by law ;
but such supervisor shall not be entitled to receive any other
compensation whatever, except as the same is specially pro-
vided for by law. (Laws 1869, ch. 855, § 8. See ante.)

2. Move or Procepure.

The several supervisors having convened for the annual
meeting, the clerk of the last board calls the meeting together
and ‘proceeds to call the roll of the names of the supervisors
elected. Should a seat be contested, the certificate of the town
clerk would settle the question until a committee of the board
could report as to the title of the contestants. A majority of
the members elected constitutes a quorum for the transaction
of business. If there is no quorum present, there should be an
Sranpine Commirrrss. 65

adjournment to such time as will enable the other members to
attend. The first business ordinarily is the election of a tem-
porary chairman. This may be done on motion of any member
present. The vote may be put by the clerk. The next step is
the election of a permanent chairman. The nominations may
be made by a resolution in writing or orally, and the vote
may be viva voce or by ballot, as the board shall decide.
The board then proceeds to the election of clerk, door-keeper
and other requisite officers. Before proceeding to further
business, provision should be made for a code of rules and orders
for the regulation and government of its proceedings. This
may be done by a motion that the rules of order of the former
board be adopted, or by-the appointment of a committee to
prepare rules. The standing committecs are then to be
appointed by the chairman or elected by the board, as shall
be provided by the rules or by a vote of the board, and the
board is then ready for the transaction of its ordinary business.

8. Sranpina ComMrrrEEs.

The following are the standing committees usually ap-
pointed: On accounts of county clerk; of county judge and
surrogate; of justices; of constables; of district attorney ;
committee on equalization; on finance; on the house of
industry; on law; loan officers; coroners; lunatic and other
asylums; military claims; miscellaneous accounts; printing ;_
public buildings ; refunding taxes; sheriff and jailors; unfin-
ished business.
CHAPTER V.
GENERAL POWERS AND DUTIES.

The supervisors have only such powers as are conferred on
them by statute. (People v. Lawrence, 6 Hill, 244.)

The board of supervisors of each county in this State shall
have power at their annual meetings, or any other meetings,

1. To make such orders concerning the corporate property
of the county as they may deem expedient ;

2. To examine, settle and allow all accounts chargeable
against such county, and to direct the raising of such sums as
may be necessary to defray the same;

3. To audit the accounts of town officers and other persons
against their respective towns, and to direct the raising of such
sums as may be necessary to defray the same; and,

4. To perform all other duties which may be enjoined on
them by any Jaw of this State. (1 R. S. 367.)

Further powers. The board of supervisors of each county in
this State shall, in addition to the powers now conferred on
them by law, have power, at their annual meeting, or when
lawfully convened at any other meeting,

1. To cause to be levied, collected and paid to the treasurer
of the county, such sum of money as may be necessary to con-
struct and repair bridges therein; and to prescribe upon what
plan and in what manner the moneys so to be raised shall be
expended.

2. To apportion the tax so to be raised, among the several
towns and wards of their county, as shall seem to them to be
equitable and just.

3. To cause to be levied, collected and paid, all such sums
of money as they shall deem necessary for rebuilding or repair-
68 Generat Powzrs anp Dvtizs.

ing the court-house or jail of their county; or for building,
rebuilding or repairing the clerk’s office of the county, and to
prescribe upon what plan and in what manner the moneys so
raised shall be expended.

4, To appoint special commissioners to lay out public high-
ways inthose cases where they shall be satisfied that the road
applied for is important, and that the authority now conferred
by law upon commissioners of highways cannot or will not be
exercised to accomplish the laying out of such road.

5. To cause to be levied, collected and paid, in the manner
now provided by law, such sum of money, in addition to the
sum now allowed by law, not exceeding five hundred dollars
in any one year, as a majority of the qualified voters of any
town may at'any legal town meeting have voted to be raised
upon their town, for constructing or repairing roads and bridges
in such town. (Laws 1838, ch. 314, § 1.)

All persons intending to apply to any board of supervisors
for the imposing any tax pursuant to the first section of this
act, except in cases under the fifth subdivision of that section,
shall cause a notice of such application to be published once in
each week for four successive weeks immediately preceding the
meeting of the board of supervisors at which such application
shall be made, in a newspaper printed in such county; but if
no newspaper be printed in the county, then such notice shall
be published, in like manner, in some public newspaper printed
nearest thereto. (Id. § 3.) -

They have also power, at their annual meeting, except in the
city of New York, by a vote of two-thirds of the members
elected, to divide or alter, in its bounds, any town, or to erect
a new town, in the manner provided by statute. (Laws 1849,
ch. 194.)

The said board of supervisors shall have power, and they are
hereby authorized,

1. At any meeting thereof lawfully assembled, to purchase for
the use of said county any real estate necessary for the erection
of buildings, and for the support of the poor of such county.

2. To purchase any real estate necessary for a site for any
court house, jail, clerk’s or surrogate’s office, or other public
county buildings in said county.
GENERAL Powers anp Dotizs. 69

3. To fix upon and determine the site of any such buildings,
where they are not already located.

4. To authorize the sale or leasing of any real estate belong-
ing to such county, and prescribe the mode in which any con-
veyance shall be made.

5. To remove gy designate a new site for any county build-
ings, when such removal shall not exceed one mile.

6. To cause to be erected necessary buildings for poor-houses,
jails, clerk’s and surrogate’s offices, or other county buildings,
and prescribe the manner of erecting the same.

7. To cause to be raised by tax upon such county, any sum
of money to erect any of the buildings mentioned in this act,
not exceeding the sum of $5,000 in any one year.

8. To borrow money for the use of such county, to be
expended in the purchase of any real estate, or for the erection
of any such buildings, and to provide for the payment thereof,
with interest, by tax upon such county, within ten years from
the date of such loan, in yearly installments or otherwise.

9. To authorize any town in such county, by a vote of such
town, to borrow any sum of money not exceeding $4,000 in
one year, to build or repair any roads or bridges in such town,
and prescribe the time for the payment of the same, which time
shall be within ten years, and for assessing the principal and
interest thereof upon such town.

10. To abolish orrevive the distinction between the town
and county poor of such county.

11. To fix the time and place of holding their annual meet-
ings.
12. To extend and determine by resolution at their annnal
meeting, the time when each collector in said county shall make
return to the county treasurer ; but such time shall in no case
extend beyond the first day of March then next.

13. To make such laws and regulations as they may deem
necessary, and provide for the enforcing of the same, for the
destruction of wild beasts, thistles and other noxious weeds,
to prevent the injury and destruction of sheep by dogs, and to.
levy and enforce the collection of any tax upon dogs, and to
direct the application of such tax, and to provide for the pro-
tection of all kinds of game, of shell and other fish, within
70 GeNERAL Powzrs AND DoTIES.

the waters of their respective counties; and all laws of this
State, now existing in relation to preserving or destroying,
killing and taking wild beasts or birds, fish, eels and shell fish,
are hereby repealed, such repeal to take effect on the first day
of January, in the year 1850.

14, To require any county officer, or any, gfficer whose salary
is paid by. the county, to make a report under oath, to them,
on any subjects or matters connected with the duties of their
offices, and the said officers are hereby required to make such
report whenever called upon by resolution of any such board ;
and if any such officer neglect or refuse to make such report, he
shall be deemed guilty of a misdemeanor. (Laws 1849, ch.
195, § 4.)

Vote necessary. None of the powers prescribed in the last
section (including the fourteen subdivisions above given), shall
be exercised, except by a vote of a majority of all the members
elected in the county; nor shall such powers be exercised
under the fifth, tenth and thirteenth subdivisions of said sevtion,
without a vote of two-thirds of all the members elected to such
board. (Id. § 5.)

Resolution to be signed. Every resolution of any board of
supervisors passed in pursuance of the provisions of this act,
shall be signed by the chairman and clerk of such board, and
be recorded in the book of miscellaneous records of such
county. (Id. § 7.)

Control of property. The board of supervisors have the
general control of the corporate property of the county, and
may make such orders concerning it as they may deem expe-
dient. ,

County buildings. The supervisors have the power, by a
vote of a majority of all the members elected in the county, to
cause to be erected necessary buildings for poor-houses, jails,
clerk’s or surrogate’s office, or other county buildings, and to
prescribe the manner of erecting the same, and to purchase any
real estate necessary for a site of any such buildings, and to fix
GENERAL PowrErs anp Dottzs. val

upon and determine their site and location when they are not
already located. (Laws 1849, ch. 195.)

They have also power, by a like vote, to raise, by tax
upon the county, any sum of money to erect the above men-
tioned buildings, not exceeding $5,000 in any one year. (Id.)
Also, to borrow money for the use of the county, to be expended
in the purchase of real estate, or for the erection of any such
buildings, and to provide for the payment thereof with interest
by tax upon such county, within ten years from the date of
such loan, in yearly installments or otherwise. (Id.)

Location of public buildings may be changed. The boards
of supervisors shall also have power, within their respective
counties, to change the location of court honses, jails, clerk’s
offices, surrogate’s and treasurer’s offices, or other public build-
ings, when the distance shall not exceed one mile, upon notice
having been given signed by at least twelve freeholders, for six
successive weeks immediately before any meeting of such board,
and specifying the new site, and published in some newspaper
printed in the county, but the power granted in this section
for the removal of public buildings, where the distance exceeds
one mile, shall not be exercised unless, at the next annual meet-
ing after the publication of the aforesaid notice, a resolution
shall be passed to change the site of the building or buildings,
to the place mentioned in said notice, by a vote of two-thirds
of all the members elected, and then, only upon said resolution
being published for at ibaa six weeks successively in some
newspaper printed in the county, immediately previous to the
next annual meeting of the supervisors, when by a vote of two-
thirds of all the members elected, the said resolution, being
again passed, shall go into effect. (Laws 1849, ch. 194, § 6.)

To repair. It is also the duty of the board of supervisors,
as often as shall be necessary, to cause the court house, jail and
clerk’s office of their county to be duly repaired, and to cause
to be levied and collected such sums as they shall deem neces-
sary for such repairs, and for rebuilding, when necessary, any
such buildings. (1 R. 8. 368, Laws 1838, ch. 314.)
72 GENERAL PowrErs AND DoTIES.

Solitary cells. They shall also cause to be prepared within
the jails of their respective counties, or elsewhere, at the
expense of such counties, so many solitary cells for the recep-
tion of convicts who may be sentenced to punishment therein
as the court of common pleas of the county may direct. (1
R. S. 368.)

County poor-houses. The board of supervisors of any county
in this State, in which a county poor-house is not already
erected, may, at any annual or.special meeting thereof, deter-
mine to erect such house for the reception of the poor of their
county ; and upon filing such determination with the clerk of
the county, they may direct the superintendents of the poor
of such county to purchase one or more tracts of land not
exceeding two hundred acres, and to erect thereon one or more
suitable buildings for the purpose aforesaid. To defray the
expenses of such purchase and buildings, the said board may
raise by tax on the real and personal estate of the inhabitants
of the same county, a sum not exceeding seven thousand dollars,
by such installments and at such times as they may judge expe-
dient. The said tax shall be raised, assessed and collected in
the same manner as the other county charges, and shall be paid
by the county treasurer to the superintendents of the poor of
the county, to be applied in defraying the expenses aforesaid.
(1 R. 8S. 618.)

To provide for surrogate. In all cases where any county in
this State (except the city and county of New York), shall have
a population exceeding forty thousand, the board of supervisors
therein, at any meeting of such board, may, by a resolution
thereof, provide for the election of an officer other than the
county judge, who shall perform the duties of the office of surro-
gate therein. (Laws 1847, ch. 271.)

Such resolution shall be immediately delivered by the clerk
of the board of supervisors, to the county clerk, whose duty it
shall be to file the same in the office of the clerk of such county,
and keep the same as a part of the records thereof. (Id.)

Within ten days after such resolution shall be filed in the
office of any such county clerk, he shall transmit to the secre-
GENERAL Powers anp Dutizs. 73

tary of State, to be filed and. kept in his office, a copy of such
resolution, duly certified by him. (Laws 1847, ch. 271.)

Whenever the office of county judge shall be vacant in a
county having a population exceeding forty thousand, the board
of supervisors of that county, if there be a separate officer to
perform the duties of the office of surrogate in said county,
may resolve that there shall be no such officer in said county ;
and thereupon the office of such officer shall be deemed vacant
and abolished, from the time that the office of county judge
shall be filled; or, if there be no such officer, said board may
resolve that there shail be such officer in such county, in which
case such officer shall be elected at the time and in the manner,
in all respects, that the county judge in said county shall be
elected; and said board may, at any such meeting, alter the
salary of the county judge, and fix the salary of such separate
officer. (Id.)

Duty as to United States deposit fund. It shall be the
duty of the commissioners appointed for loaning the United
States deposit fund to exhibit to the board of supervisors of
their respective counties, at each annual meeting of the board,
all the mortgages and other securities taken by them or shetr
predecessors in office, for moneys loaned under ahd in pursuance
of the act of 1837, together with their books of accounts, min-
utes and vouchers, in order that the board of supervisors may
ascertain whether the moneys committed to the charge of such
commissioners have been loaned and continued to be kept as
loans according to law.

It shall be the duty of the board of supervisors, at each annual
meeting of the board, to carefully examine all such mortgages
and securities, accounts and minutes so to be annually exhibited
to them, in reference to the state in which they shall find the
said moneys, and to their safety and the sufficiency of the secu-
rities taken for the payment thereof, and to give to the said
commissioners such directions as to taking additional security
from the borrowers as the said board of supervisors shall deem
proper and necessary; and the said board shall forthwith cer-
tify, under their hands, the state in which they shall find the
said moneys, and the result of such examination, and what diree-

10 :
74 GENERAL Powers anD DvtTizs.

tions they have given to the said commissioners as to their tak-
ing such additional security, and to transmit such certificate by
mail to the comptroller. (Laws 1837, ch. 150, §§ 50, 51.)

To gwe salary to district attorney. The board of supervisors
of the several counties in this State, at any annual meeting of
such board duly convened, may lawfully determine that the
office of district attorney of such county shall be a salaried
office, and thereupon it shall be their duty, and they are hereby
authorized to fix the’amount of compensation to be paid to the
district attorney thereof for his services; and the salary, when
so fixed, shall not be increased or diminished during the term
for which the district attorney has been, or may be elected.
(Laws 1852, ch. 304.)

The compensation fixed shall be a county charge, and shall
be paid by the county treasurer to the district attorney, yearly
or quarter yearly as the board of supervisors may determine,
in lien of the fees now provided by law; and the amount
thereof shall be raised and collected in the same manner, and
at the same time as other county charges are by law raised and
collected. (Id.)

Whenever any board of supervisors shall determine the office
of district attorney to be a salary office, and fix the compensa-
tion thereof, pursuant to this act, the clerk of said board shall
deliver to the person filling the office of district attorney of
such county, a certified copy of the resolution of said board ;
and if such person shall, within ten days thereafter, give notice
in writing to the said clerk, that he refuses to accept such
salary as a compensation for his services, this act shall not be
construed to apply to such district attorney during the term for
which he shall have been elected ; but the same, and the reso-
lution of the said board, shall, in that case, apply to the suc-
cessors in office of the said district attorney. (Id.)

In those counties in the State where the office of district
attorney is now a salary oftice, the salary shall remain the same
until altered by the board of supervisors in pursuance of this
act. (Id.)

No district attorney shall act as a justice of the peace. (Id.)

It shall be the duty of any district attorney, whose salary is,
GeneRaL Powers anp Duttzs. 75

or shall ‘be hereafter, fixed by the board of supervisors of the
county in which such district attorney is elected, whitin thirty
days after the receipt by him of any money for Sndeenrerite, fees,
or costs in suits brought upon recognizances or otherwise,
received or collected by him by virtue of his office, to pay over
the same, except his taxable disbursements therein, to the
treasurer of said county, for the use of the county. (Laws 1852,
ch. 304.)

Disinfectants for jails. The board of supervisors of the
several counties in this State, for the penitentiarics 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 disin-
fectants as often as, in the opinion of the physicians of the
several prisons, penitentiaries and jails, respectively, the same
may be deemed requisite. (Laws 1868, ch. 599.)

To appoint county sealer. The board of supervisors of each
county shall, at their annual meeting, appoint a county sealer
of weights and measures, who shall hold his office during the
pleasure of the board.

It shall be the duty of the county sealer to take charge of
the county standards and standard balances, and provide for
their safe keeping; to provide the town with such standard
weights and measures and standard balances as may be want-
ing, and to compare the town standards with those in his pos-
session as often as once in every five years. (Laws 1851, ch. 134.)

Provide court rooms. The board of supervisors must pro-
vide the general term of the supreme court, the circuit
courts, the courts of oyer and terminer, special terms,
county courts, and the superior court of the city of New
York, with rooms, attendants, fuel, lights and stationery, suit
able and sufficient for the transaction of their business. If
they neglect, the court may order the sheriff to do so, and the
76 GeneraL Powrrs anp Dutizs.

expense when certified by the court becomes a county charge.
(Code of Procedure, §§ 28, 51.)

To furnish surrogates court. The board of supervisors of
each county shall provide the surrogate’s court of such county
with rooms, fuel, lights and stationery, suitable and sufficient
for the transaction of its business; and if such board shall
neglect so to do, the said court may by an order duly entered,
direct the sheriff of the county so to do; and the expense
incurred by the sheriff in carrying such order into effect, when
certified by him, shall be a county charge. (Laws 1847, ch. 276.)

To authorize towns to borrow money. The boards of super-
visors of each county in this State, except New York and
Kings, shall have power at their annual meeting, or at any other
regular meeting, to authorize the supervisors of any town in
such county, by and with the consent of the commissioner or
commissioners of highways, town clerk and justices of the
peace of such town, to borrow such sum of money, for and on
the credit of such town, as the said town officers may deem
necessary to build or repair any road or roads, or bridge or
bridges, in such town, or which shall be partly in such town
and partly in an adjoining town, or to pay any existing debt
incurred in good faith by or.on behalf of such town for such
purpose before the passage of this act; and the said board of
supervisors shall have power to prescribe the form of obligation
to be issued on any such loan, and the time and place of pay-
ment, the time not to exceed ten years from the date of such
obligation, and the rate of interest thereon not exceeding seven
per cent per annum. And the said board of supervisors shall
have power and it shall be their duty, from time to time, as the
said obligation shall become due and payable, to impose upon the
taxable property of such town sufficient tax to pay the said
principal and interest of such obligations according to the terms
and conditions thereof. (Laws 1869, ch. 855, § 1.)

Miscellaneous powers as to highways, etc. Such boards of
supervisors shall have power to provide for the use of aban-
-dored turnpike, plank or maeadamized roads within any town
GENERAL Powers anp Dutirs. 77

as public highways; and: for the improvement of any public
highway laid out in pursuance of law; and for the location,
erection, repair or purchase of any bridge, except over naviga-
ble streams; and for apportioning the expense of any public
road or bridge upon such towns, as may be just; and for the
borrowing of money by any town or towns, or by the county,
for the purposes aforesaid ; or for general purposes in anticipa-
tion of taxation for such purpose authorized by law; but juris-
diction in the cases aforesaid shall not be exercised without the
assent of two-thirds of all the members elected to such board,
to be determined by yeas and nays, which shall be entered on
its journal; and no special ordinance relating to any one town
or ward only shall become operative unless it shall receive the
affirmative vote of the supervisor representing such town or
ward. (Laws 1869, ch. 855, § 2.)

May authorize alteration of rate of toll. Such boards of
supervisors shall have power, by a like vote of two-thirds, to
authorize an alteration, reduction or change of the rates of toll
charged or received by any turnpike, plank or gravel road, or
other toll road within such county, or by any bridge company
or ferry within such county, or, if within more than one county,
then by a joint action with the supervisors of such counties, pro-
vided such alterations shall be asked for by the directors, trustees
or owners of such road, bridge or ferry; and provided, further,
that no increase of toll shall be so authorized unless notice of
intention to apply for such increase shall have been published
in each of the newspapers published in such county once in
each week for six successive weeks next before the annual elec-
tion of supervisors in such county ; and any alteration in rates
of toll authorized by any board of supervisors may be changed
or modified by any subsequent board, on their own motion, by a
like vote of two-thirds of all the members elected to such
board. (Id. § 3.)

Power as to erecting monuments. It shall be competent for
the electors of any town, at any regular town imeeting, or of
any county, at any regular election, to vote any sums of money,
to be designated by a majority of all the electors voting at such
78 GenreraL Powers AnD DUTIES.

town teeting or election, for the purpose of erecting a public
monument within such town, or for the county, as the case may
be, in memory of the soldiers of such town or county, or in
commemoration of any public person or event; but no debt
shall be created, nor shall any tax be imposed on any town or
county for such purpose, unless the same shall have been voted
for by a majority of the legal voters of the town or county
affected, nor unless the object and expenditure shall be approved
of by a vote of two-thirds of the supervisors elected in such
county. The board of supervisors may legalize the vote of any
town or county for such purpose; and, after such vote, they
may raise or authorize the specified sum or.sums of money to
be raised for such purpose, in any of the modes provided for by
law for raising moneys for towns or counties. All moneys
expended by any town for the purposes authorized by this sec-
tion, shall be expended under the direction of the supervisor,
town clerk and justices of the peace of such town, or of a
majority of them, or by a commissioner or commissioners for
that purpose appointed by such town officers, or by a majority
of them. If the monument to be erected shall be a county
monument, then the money to be expended therefor shall be
under the control of a commissioner or of commissioners
appointed by the board of supervisors to superintend the erec-
tion of such monument; and no town or county officer or
commissioner appointed or acting under this section shall receive
any compensation for services rendered thereunder as such offi-
cer or commissioner. The board of supervisors of any county
shall have power to alter, repeal or amend any resolution or
ordinance passed under this section, and to stay further expend-
iture upon any monument within such county being erected at
the expense of such county, or of any town or towns within
such county. (Laws 1869, ch. 855, § 4.)

May legalize acts of towns. The board of supervisors of any
county, except New York and Kings, may, by a vote of two-
thirds of all the members elected thereto, legalize the informal
acts of any town meeting in raising money for any purpose for
which such money is authorized to be raised by law, and by a
like vote to legalize the irregular acts of any town officer, per-
GENERAL Powrrs anp Dottss. 79

formed in good faith and within the scope of his: authority,
provided such legalization shall be recommended by the county
court of such county; and also, on like recommendation, to
correct any manifest clerical or other error in any assessments
or returns made by any town officer to such board of supervi-
sors, or which shall properly come before such board for their
action, confirmation or review. (Laws 1869, ch. 855, § 5.)

Powers as to county books and records. Such boards of
supervisors shall have, subject to the legal rights of the officers
using the same, the general charge of the books and records of
the county, and shall provide for their safe keeping. They may
authorize any county clerk, surrogate or other county officer
having the official eustody or control of any such books, or of
any records, maps or publie papers, to cause copies thereof to
be made and certified for the public use, and it shall be their
duty to cause such copies to be made whenever, by reason of
age or exposure, or any casualty, the same shall be necessary
for the public service, and the said board of supervisors are
authorized to cause any officer making such transcripts or copies
by their order for the public use, to be paid such sum therefor
as may be just, but which in no case shall exceed a sum to be
certified by the county court as reasonable for the service ren-
dered. And the said supervisors shall not aecept and pay for
any service rendered under this section until the work shall be
examined and approved of as to its manner and form of execu-
tion by the county judge, or by a justice of the supreme court
of the district; nor shall any board of supervisors order any
such work to be done until the county judge or sueh justice
of the supreme court shall, after an examination, certify that
such work is necessary for the security and safety of the public
records. (Id. § 7.) :
CHAPTER VI.
OF AUDITING ACCOUNTS.

1. To audit claims against county.
2. What are county charges.
8. Auditing accounts against towns:

1. To Auprr CLiams acanst County.

The board of supervisors have power to examine, settle and
allow all accounts chargeable against such county ; and to direct
the raising of such sums as may be necessary to defray the
same. (1 R. 8. 367.)

The duty of a board of supervisors in auditing and allowing
accounts is: First, to examine and determine whether an
account is properly verified; second, to see if it is properly
chargeable against the county ; third, to settle or fix its amount ;
fourth, to allow it as thus settled; fifth, to provide means for
its payment.

Liems to be stated and accounts verified. No account shall
be audited by any board of town auditors or supervisors, or
superintendents of the poor, for any services or disbursements,
unless such account shall be made out in items and accompanied
with an affidavit attached to and filed with such account, made
by the person presenting or claiming the same, that the items
of such account are correct, and that the disbursements and
services charged therein have been in fact made or rendered, or
necessary to be made or rendered at that session of the board,
and stating that no part thereof has been paid or satisfied ; and
the chairman of said board, or either of said superintendents,
is hereby authorized to administer any oath required under this
section. (Laws 1845, ch. 180, as amended 1847, ch. 490.)

11
82 CLAIMS AGAINST CoUNTY.

Nothing in the preceding section shall be construed to pre-
vent any such board from disallowing any account in whole or
in part, when so rendered and verified, nor from requiring any
other or further evidence of the truth and propriety thereof, as
such board may think proper. (Laws 1845, ch. 180, as amended
1847, ch. 490.)

If an account is not properly’ verified it should be returned
to its claimant, with notice that he may appear and correct it.
It is not the anty of the board to audit accounts not made out by
items and verified as required. oe v. Eon of Mon-
roe, 18 Barb. 567.)

Accounts to be numbered. All accounts presented in any
year to the board of supervisors of any county, shall be num-
bered, from number one upwards, in the order in which they
are presented, and a memorandum of the time of presenting
the same, of the names of the persons in whose favor they shall
be made out, and by whom they shall be. presented, shall be
entered in the minutes of the board to which they shall be pre-
sented; and no such account after being so presented shall be
swithemaren from the custody of the board or its clerk for any
purpose whatever, except to be used as evidence upon a judicial
trial or proceeding; and in such case it shall, after being so
used, be forthwith returned to such custody. (Laws 1845, gh.
180, § 28.) .

Accounts, how made out. Care should be taken by persons
having accounts against the county to make them out correctly.
Frequently accounts are presented charged to the county which
ought to be charged to some town in the county; and accounts
both against town and county are charged in one account; ‘this
makes great difficulty in the committees, and strictly ought not
to be audited when thus presented. The accounts can be made
out and the affidavits made before any justice of the peace
of the county, and then handed to the supervisor to be pre-
sented to the beard: The chairman, or any justice of the
peace on the board, can take the affidavits. After an account
is verified by affidavit, it ought (strictly) to be presented to the
board by a member thereof, and numbered, and the number
e

Ciaims acainst Counry. 83

entered in the minutes, and then referred to the committee.
But, to save time, after the first day of the session, the board is
considered open for business; the chairman and clerk remain
while the members are in the committee rooms. The claimant
presents the account to the chairman, who takes his affidavit,
and the clerk then numbers the account and sends it to the
proper committee.

All town and county officers, and all other persons who may
present to the board of supervisors accounts for their services,
to be audited and allowed, shall, before any such account or
claim shall be passed upon or allowed, exhibit a just and true
statement in writing of the nature of the service performed by
them. (1 R. 8. 385.)

In all cases in which a specific compensation for any service
is not provided by law, the officer or person presenting an account
therefor shall also exhibit, in writing, a just and true statement
of the time actually and necessarily devoted to the performance
of such services. (Id.) See Form 39, 40.

Limited in power. The supervisors should not audit any
account not properly chargeable against the county. They are
strictly limited by the statute, and cannot admit a claim against
the county upon any notion of their own of its equity. (Peo-
ple v. Lawrence, 6 Hill, 244.) They are to audit no bills
except such as are made by statute expressly or by necessary
implication a charge upon the county. .

Duty in allowing charges. In settling the amount, if the
claim is for any matter the price of which is fixed by law, by
custom, by authority, or by contract with one having authority
to contract on behalf of the county, the board have no discre-
tion, but must settle or declare the amount according to such
law, custom or contract. (People v. Supervisors of St. Law-
rence, 80 How. 173.)

But if the amount is for any matter that does not come within
either of the above classes, the board in settling or fixing the
amount is vested with a discretion and may act in the light of.
such information as it may possess. (Id.) Where no fixed or
definite sum is prescribed as a compensation, the board may
84 CLAIMS AGAINST COUNTY.

allow such sum as they may deem just, and may reject the whole
or a fart of an account for sufficient reasons. (People v. Super-
visors of Dutchess, 9 Wend. 508; Chase v. County of Sara-
toga, 33 Barb. 603.)

Auditing salaries. Where the board of supervisors of a county
are required by law to audit and allow the accounts of a class of
public officers for their salaries, they have no discretion to exer-
cise, but must allow the salary when due as fixed by law. And
where the account of such an officer is presented to the board
and is not audited —the resolution for its allowance being lost
—the members voting against it are liable to the penaity of
$250 prescribed by 1 R. S. 368, § 16. (Morris v. The People,
3 Denio, 381.)

A salary officer cannot rightfully claim compensation beyond
his salary for performing a new duty ofr one imposed by the
legislature since the salary was provided. (People v. Supervisors
of New York, 1 Hill, 362.)

Supervisor's accounts. The accounts of the members of the
‘board of supervisors shall be made out in items, and verified as
before provided. (Laws 1845, ch. 180, § 22.)

But no supervisor can act as a member of any standing com-
mittee of the board having at the time under consideration
any bill in which such supervisor shall be pecuniarily interested.
(Laws 1869, ch. 855, § 6.)

To examine accounts of subordinate officers. Such boards
of supervisors shall have the power, and it shall be their duty,
to audit the accounts of the superintendents of the poor of the
county, and to examine the accounts of subordinate county
officers. (Laws 1869, ch. 855.)

County charges to be audited by supervisors. Accounts for
county charges of every description shall be presented to the
board of supervisors of the county, to be audited by them. (1
R. S. 385.)
Waar are County Cuarcezs. ; 85

2. Wuar are County Caaraes.

The following shall be deemed county charges :

1. The compensation of the members of the board of super-
visors, of their clerk, and of the county treasurer.

2. The fees of the district attorney, and all expenses neces:
sarily incurred by him in criminal cases arising within the
county.

3. The accounts of the criers of the several courts within the
county, for their attendance in criminal cases.

4, The compensation of sheriffs for the commitment and dis-
charge of prisoners on criminal process within their respechive
counties.

5. The compensation allowed by law to constables for attend-
ing courts of record, and reasonable compensation to constables
and other officers, for éxecuting process on persons charged with
criminal offenses ; for services and expenses in conveying crimi-
nals to jail; for the service of subpoenas issued by any district
attorney; and for other services in relation to criminal proceed--
ings, for which no specific compensation is prescribed by law.

6. The expenses necessarily incurred in the support of persons
charged with, or convicted of crimes, and committed therefor
to the several jails of the county.

7. The sums required by law to be paid to prosecutors and
witnesses in criminal cases.

8. The accounts of the coroners of the county, for such ser-
vices as are not chargeable to the persons employing them.

9. The moneys necessarily expended by any county officer in
executing the duties of his office, in cases in which no specific
compensation for such services is provided by law.

10. The accounts of the county clerks, for services, and
expenses incurred under the sixth chapter of this act.

11. All charges and accounis for services rendered by any
justice of the peace, under the laws for the relief and settle-
ment of the poor of such county, and for their services in the
examination of felons, not otherwise provided for by law.

12, The sums necessarily expended in each county in the sup-
port of county poor-houses, and of indigent persons whose
support is chargeable to the county.
86 : Wuart ate County Cuarczs.

13. Th. sums required to pay the bounties allowed by law
for the destruction of wolves and other noxious animals, and.
chargeable to the county.

14. The sums necessarily expended in repairing the court
houses and jails of the respective counties.

15. The contingent expenses necessarily incurred for the use
and benefit of a county. And,

16. Every other sum directed by law to be raised for any
county purpose, under the direction of a board of supervisors.
(1 R. S. 385.)

Accounts of sheriffs for paying the fees of clerks of counties
for drawing grand juries, for attending the drawing of grand
juries, and for summoning constables to attend courts, shall
hereafter be presented to and audited by the boards of super-
visors of the counties respectively in which such service shall
be rendered, and such accounts shall not hereafter be chargeable
to this State. (Laws 1831, ch. 380, § 22.)

The necessary expense incurred in keeping in repair and in
a condition for use the court rooms which the county is required
t> provide, or the property of the county, is a county charge.
(People v. Stout, 23 Barb. 349; 4 Abb. 22; 13 How. 314.)

Printing calendar. The several courts of record in this
State, excepting the city and county of New York, at any gen-
eral term thereafter to be held, may from time to time make
orders to be entered in its minutes by which the -clerk of such
court shall be authorized to cause the necessary number of cal-
endars of causes, prepared to be used either at the general,
special or trial terms of such courts or at circuits, to be printed
for the use of the court, bar and officers required to attend upon
such courts. (Laws 1862, ch. 86.)

The expenses of such printing shall be a charge upon the
county in which said printing is done and used, and shall be
audited, allowed and paid by the board of supervisors thereof
as other contingent county charges are paid. (Id.)

Contingent charges. Whenever services have been rendered
which are beneficial to a county, and no specific compensation
has been provided by law, they may be deemed contingent
‘Wauat ane County Cuarcss. 87

charges, of the allowance of which the supervisors are the best
judges unless the legislature itself provides for it. (People v.
Haws, 34 Barb. 69; 21 How. 178;. People v. Albany, 15 How.
225; Brady v. New York, 2 Sandf. 460; Bright v. Chenango,
18 Johns. 242. ,

But where it appears to have been the intention of the legis-
lature that no compensation should be made, the board cannot
allow any. (Mallory v. Cortland, 2 Cow. 581.)

Services rendered as counsel for the board of supervisors are
such services as create a county charge. (Brady v. New Yi ork,
2 Sandf. 460; 10 N. Y. 260.)

So services of a medical man rendered by order of the district
attorney in making a chemical examination or analysis'in aid
of an inquiry into a case of alleged poisoning, are properly
chargeable to the county. (People v. St. Lawrence, 30 How.
173.) But the services of counsel assigned by the court to
defend a prisoner on the trial of an indictment, are not charge-
able to the county, and the board have no right to allow them.
(People v. Albany, 28 How. 22.)

Moneys necessarily expended. A county is not relieved from
liability for money expended by a county officer in executing
his official duties by the fact that such duties are imposed by
special laws and that no pecuniary benefit inures to the respec-
tive counties from their execution. (People v. Supervisors of
New York, 32 N. Y. 473.)

Moneys are “necessarily expended” within the meaning of
subdivision nine of section three of the statute above cited,
when the expenditures are not only needful and proper as con-
tradistinguished from such as are needless and improvident,
but dlso reasonable, appropriate and customary in the execution
of the particular official duty. Expenditures pr operly incurred
by a district. attorney in prosecutions for penalties are within
the protection of the statute. (Id.)

The fact that there are no funds in the county treasurer’s
hands to meet expenses necessarily incurred by a county officer,
is no reason why the board of supervisors should not audit such
an account, though it might necessarily delay the payment.
88 What are County CHarcsEs;

They may be compelled to do so by mandamus. (Hasbrouck v.
Supervisors of New York, 22 How. 71.)

District attorneys are county officers, and money necessarily
expended by them in the discharge of their official duties, in
the absence of provisions for specific compensation, are charge-
able to the county. (Id.)

As the supervisors are authorized to commence suits, although
they misjudge in regard to the merits of their cause of action
in a particular case, the fair charges of the attorneys and counsel
employed by them are a legal demand against the county. (@il-
lespie v. Broas, 23 Barb. 370.)

* Insuring buildings. The public officers having by law the
‘care and custody of town, city, village or county buildings, are
authorized to insure the same at the expense and for the benefit
of the town, village, city or county owning them. (Laws 1847,
-ch, 294.)

Court criers. riers of other courts shall receive, during
their attendance upon the court, the same compensation as con-
stables are by law allowed, to be audited and paid as county
charges.

' Damages by mobs. Damages occasioned by any mob or riot
are a county charge, but are to be recovered by action and not
by audit. (Laws 1855, ch. 428; see further on that subject
hereafter under chapter on “ Suits by and against Supervisors.”)
The expenses of the commissioners of excise are a county charge.
{Laws 1857, ch. 628.)

Election expenses. The accounts of county clerks for services
performed and expenses incurred under the election law (ch. 6,
title 1, part 1) are to be audited, levied and paid in like manner
as other contingent county ehiunaes, (1 R. 8. 148.)

Illegal audits. If the board act without jurisdiction its
‘decision will not be binding upon the parties intended to be
affected by the act. (People v. Stockton, 50 Barb. 573.) So the
audit and allowance of a demand which is not a legal charge
against the county is a nullity. (People v. Stout, 23 Barb. 349,
and cases cited.)
Wuat aRE County CHARGES. 89

Nature of the power of the board. The act of a board of
supervisors in examining, settling and allowing accounts charge-
able to the county is a judicial act, and the supervisors, in
exercising the powers conferred upon them by statute, are not
liable in a civil action, however erroneous or wrongful their
determination may be, and their decision is binding upon all
parties concerned. (People v. Stockton, 50 Barb. 573.) Of:
necessity the last remark can only apply to those accounts the
allowance of which is a matter resting in the discretion of the
board, although they act judicially in settling and allowing
accounts, and parties are bound by the decision in all cases call-
ing for the exercise of judgment and discretion, yet the same
board may re-examine an account once passed upon, and in
fact reject it or reduce the amount first allowed. The claimant
acquires no fixed right until the final action of the board upon
his claim ; and until he has received the order for the payment
of his claim, the board has jurisdiction over it. The matter is
under the control of the board during its meetings for the dis-
patch of business as a board. Such are the views of Judge
Marvin in the case of People v. Stockton (50 Barb. 573). These
views, however, do not harmonize exactly with the case of Peo-
ple v. Schenectady (35 Barb. 408), and with Hovey v. Ames
(19 How. 451). Judge Marvin, however, remarked on those
cases, showing wherein he deemed them erroneous.

But a subsequent board cannot rejudge matters passed on by
a former board. Thus where the board, on an adjustment of
the treasurer’s accounts, with knowledge of the fact, abandon
a disputed claim for interest, it was held that a subsequent
board could not reassert the claim. (Supervisors o Chenango
v. Birdsall, 4 Wend. 453.)

To publish audits. It shall be the duty of the boards of
‘supervisors in each county in this State, annually to publish in
one or more public newspapers in such county, the name of
every individual who shall have had any account audited and
allowed by said board, and the amount of said claim as allowed,
together with the amount claimed, and also their anoesedings
upon the equalization of the assessment roll. (Laws 1839,
ch. 369.)

12
90 Wat arr County CHARGES.

Mandamus, to compe audit. The subject as to when a man-
damus will be granted to compel a board of supervisors to audit
aclaim will be treated hereafter in the chapter on “Suits by
and against Supervisors.”

When and how, accounts to be presented. The act of 1861
(ch. 83), as amended in 1862 (ch, 245), provides a time and
manner of presenting accounts for audit in certain counties, and
also provides that the act shall apply to any county,-the super-
visors of which shall adopt the same. The act is as follows:

“ The supervisors of the counties of Onondaga, Tioga, Oneida,
Fulton, Monroe, Broome, Delaware, Cayuga, Orange, Jefferson,
Richmond, Livingston, Chenango, Chemung, Ulster, Dutchess,
Steuben, Niagara, Columbia and Herkimer, by their clerks,
shall provide boxes with suitable inscriptions thereon, and with
openings in the top, to be kept in the offices of the clerks of
said counties and in their charge under lock and key, in which
shall be deposited by said clerks, all accounts and claims against
said counties, duly verified according to law; and whenever
said boards shall severally for themselves order, the clerks of
said boards shall take from said boxes‘ all bills and accounts
against said counties, which they shall then file and number,
and it shall not be lawful for the said boards of supervisors in
any one year, to audit as against said counties, any other bill
or account than such asshall have been deposited in said boxes,
or otherwise in their possession, upon the morning of the fourth
day of the annual meeting of said boards, except bills for the
services of supervisors, their clerks. and janitors, and except
bills for services or disbursements rendered or made during the
session of the boards.” (Id. § 1.)

The above provision applies to all claims whatever their form,
which are required by law to be submitted to the supervisors
for audit, save those specifically excepted. Thus a judgment,.,
although a legal claim upon the couuty, must be so presented.
(Barrows v. Monroe, 23 How. 395.)

The clerk of the boards of supervisors of the several counties
named in this act shall annually give notice in at least two of
the newspapers published in each of the said counties, of the
time of holding the annual meeting of said boards in each year,
Avupiting Accounts against Towns. 91 °

to be inserted in said papers at least once in each week for four
weeks previous to such meetings, and requiring all persons hay-
ing bills or accounts against the said counties to deposit the
same with the county clerk, duly verified, on or before the third
day of the next annual meetings of said boards and in default
thereof that such bills or accounts will not be audited by said
annual meetings. (Laws 1861, ch. 83, § 3.)

Whenever the board of supervisors of any county of this
State shall by resolution declare that the provisions of this act
shall be extended and made applicable to such county, the pro-
visions of this act shall thereafter be applicable to such county.
(Id. as amended 1862, ch. 245.)

8. Avupitina Accounts agarnst Towns.

As has been before stated, the board of supervisors are to
audit accounts of town officers and other persons against their
respective towns; and to direct the raising of such sums as may
be necessary to defray the same. (1 R. 8. 367.) Originally,
accounts for the compensation of town oflicers and the contin-
gent expenses of towns (except for moneys received and dis-
bursed which were to be settled by the board of town auditors),
were to be presented to the board of supervisors of the county,
and by them audited. (1 R. 8. 358.) Bat in 1840 (Laws 1840,
ch. 305) the board of town auditors, consisting of the super-
visor, town clerk and justices of the peace, or any two of
them, were empowered to audit and allow the accounts of all
charges payable by their respective towns, and in 1860 (ch. 58)
additional power was conferred on town auditors by giving
them the exclusive power to audit accounts of justices of the
peace and constables for fees in criminal cases, which are by
law chargeable to any such town. These statutes in effect took
the auditing of town accounts out of the hands of the board
of supervisors and put it in the hands of the town auditors.

What accounts supervisors to audit. But in 1869 (Laws.
1869, ch. 855) it was provided that no board of town auditors
in any town shall audit a service bill for any member of such
town board, but that accounts of members of the board of town
anditors for services charged to such town or to the county,

e
92 Avpitine Accounts acainst Towns.

shall be made out in detail and shall be verified, and shall be
audited by the board of supervisors and charged to the proper
account. Since the board of town auditors is composed of the
supervisor, town clerk and justices of the peace, it follows that
all accounts for their services are to be audited by the board of
supervisors.

Justices’ accounts. The same act provides that the bills ren-
dered by justices of the peace for services in criminal proceed-
ings, shall in all cases contain the name and residence of the
complainant; the offense charged; the action of the justice on
such complaint; the constable or officer to whom any warrant
on such complaint was delivered, and whether the person
charged was or was not arrested, and whether an examination.
was waived or had, and witnesses sworn thereon, and the
account shall also show the final action of the justice in the
premises. (Laws 1869, ch. 855, § 6.)

The following is the provision of the statute in relation to a
division of the fons of officers in criminal proceeding between
towns and the county:

All fees and accounts of magistrates and other officers for
criminal proceedings, including cases of vagrancy, shall be paid
by the several towns or cities wherein the offense shall have
been committed, and all accounts rendered for such proceedings
shall state where such offense was committed, and the board of
supervisors shall assess such fees and accounts upon the several
towns or cities designated by such accounts ; but when any per-
son shall be bound over to the oyer and terminer, or court of
sessions, or committed to jail to await a trial in either of said
courts, the costs of the proceedings had before the single magis-
trate shall be chargeable upon the towns or cities as aforesaid,
and the costs of the proceedings had after the person shall have
been so bound over .or committed shall be chargeable to the
county; but nothing herein contained shall apply to cases of
felonies, nor where the proceedings or trial for the offense shall
be had before any court of oyer and terminer or court of ses-
sions of the county, and the fines imposed and collected in any
such cases shall be credited to said towns or cities respectively.
And whenever any criminal warrant or process shall be issued
Avupitine Accounts acainst Towns. 93

by any magistrate residing out of the town or city wherein the
offense shall have been committed, it shall authorize the officer
executing the same to carry the person charged with an offense
under this act before any magistrate resident and being in the
town or city wherein such offense shall have been cominitted,
to be proceeded against according to the provisions of the
fifteenth section of this act; but the magistrate issuing such
warrant or process shall not lose any jurisdiction over the trial
and proceedings against any such persons by reason of anything
herein contained, nor shall such magistrate be allowed any
compensation for any further proceedings in any such case
beyond issuing such warrant or process. (Laws 1845, ch. 180,
as amended 1847, ch. 455.)-

Giving bail to appear at the oyer and terminer or court of
sessions, however, without actual trial there, does not bring the
case within the exception, freeing towns from the expense.
(People v. Ontario, 4 Denio, 260.) “Criminal proceedings” in
the statutes include proceedings against beggars and vagrants ;
to prevent commission of crimes; against disorderly persons,
and search warrants. (Id.)

The fees and compensation of the various town and county
officers will be given hereafter — chapter on “ Fees.”

In allowing claims and salaries properly certified to them by
the town auditors, the board of supervisors have no discretion,
but must allow the amount certified. (People v. Queens, 1
Hill, 195.)
CHAPTER VII.

THE EXAMINATION OF WITNESSES BY BOARD OR
COMMITTEES.

Witnesses may be summoned by chairman of board. When-
ever the board of supervisors of any county shall deem it nec-
essary or important to examine any person as a witness upon
any subject or matter within the jurisdiction of such board, or
to examine any officer of the county in relation to the discharge
of his official duties, or to the receipt or disbursement by him a
any moneys, or eonesmtine the possession or disposition by him
of any property belonging to the county; or to use, inspect or
examine any book, account, voucher or document, in the posses-
sion of such officer or other person, or under his control, relating
to the affairs or interests of such county, the chairman or presi-
dent of such board shall issue a subpcena in proper form, com-
manding such person or officer to appear before such board at a
time and place therein specified, to be examined as a witness,
and such subpoena may contain a clause requiring such person
or officer to produce on such examination all books, papers and
documents in his possession, or under his control, relating to the
affairs or interests of the county. (Laws 1858, ch. 190.) See
Form 41.

Duty of sheriff. Tt shall be the duty of the sheriff, or any
deputy sheriff or constable of the county, to whom the subpena
may be delivered, to serve the same by reading it to the person
named therein, and at the same time delivering him a copy
thereof; and his official return thereon, of the time and place
of such service, shall be prima facie evidence thereof. (Id.)
96 EXAMINATION oF Witnesses BY Boanrp, ETC.

Power of committee. Whenever the board of supervisors
shall have appointed any member of their body a committee
upon any subject or matter of which the board has jurisdiction,
and shall have conferred upon such committee power to send
for persons and papers, the chairman of such committee shall
possess all the powers and be liable to all the duties herein
given to and imposed upon the chairman or president of the
board of supervisors. (Laws 1858,-ch. 180.)

Persons subpoenaed. Whenever any person duly subpcenaed
to appear and give evidence, or to produce any books and papers
as herein provided, shall neglect or refuse to appear, or to pro-
duce such books and papers, according to the exigency of such
subpoena, or shall refuse to testify before such board or commit-
tee, or to answer any question which a majority thereof shall
decide to be proper and pertinent, he shall be deemed in con-
tempt, and it shall be the duty of the chairman of the board or
of the committee, as the case may be, to report the facts to the
county judge or to a judge of the supreme court, or of the
superior court, or of the court of common pleas of any of the cities
of this State, who shall thereupon issue an attachment in the
form usual in the court of which he shall be judge, directed to
the sheriff of the county where such witness was required
to appear and testify, commanding the said sheriff to attach
such person, and forthwith bring him before the judge by whose
order such attachment was issued. (Id.)

Attachment. On the return of the attachment, and the pro-
duction of the body of the defendant, the said judge shall have
jurisdiction of the matter, and the person charged may purge
himself of the contempt in the same way, and the same pro-
ceedings shail be had, and the same penalties may be imposed,
and the same punishinent inflicted as in case of a witness sub-
peenaed to appear and give evidence on the trial of a civil cause
Lefore a circuit or special term of the supreme court. (Id.)

Board may adjourn, etc. The board of supervisors and any
committee appointed by the board with power to send for per-
sons and papers, may adjourn from time to time, and such com-
Examination oF Witnesses py Boarp, ETC. 97

mittee may hold mectings in pursuance of such adjournment, or
on call of the chairman thereof, during the recess, or after the
final adjournment of the said. board of supervisors; but when-
ever an attachment shall have been issued aecording to the
provisions of this act, and is not returned, such adjournment of
the board’ or committee at: whose instance it was issued shall be
to a tinie and place'certain, of which notice shall be.given by the
chairman to the judge before whum the saia attachment shall
be returnable, and in such case if the person against whom it
issued shall be arrested, he shall not be discharged from custody
until he shall have entered into a bond to the board of super-:
visors of the county, in the penalty of two hundred and fifty
dollars, with two sufficient sureties to be approved by the said
judge, with a condition that he will appear and submit to an
examination before such board or committee, as the case may
be, at the time and place to which it shall have adjourned.
(Laws 1858, chi. 190.)

Bond. Such bond shall be filed in the office of the clerk of
the county, and if default shall be made in the condition thereof,
it shall be the duty of the district attorney of said county to sue
for and collect the same, and the money when received, and all
moneys received for fines and penalties under and by virtue of
the provisions of this act, shall be paid into the treasury of the
county for the benefit of the poor of said county. (Id.)

Orders, decisions, etc. All orders, decisions and judgments
made and given in proceedings under this act, by any judge
out of court or term, shall be in writing subscribed by him, and
shall be filed in the office of the clerk of the county where such
proceedings are had, and the clerk shall thereupon enter the
proper and necessary orders and rules, and such orders, decisions
and judgments shail have the like force and effect as if made
and given by the court at a regular term or session thereof. (Id.),

Power to administer oaths. The chairman of the board of
supervisors, and the chairman of any committee of such board,
shall severally have power to administer oaths and affirmations
to witnesses to be examined before such board or committee,

13
98 ExamMINATION OF WITNESSES BY BOARD, ETC.

and every witness so examined shall be obliged to answer all
such questions as he would be held bound to answer in the same
case in a court of justice according to the rules of evidence;
but the testimony of any witness examined under the provisions
of this act, shall not be given in evidence or used against him
on the trial of any indictment or criminal prosecution, other
than for perjury committed on such examination. (Laws 1858,
ch. 190.)
CHAPTER VIII. -
OF TAXES AND ASSESSMENTS,

. Tax to be levied.

. Of property liable to taxation.
Where property to be assessed.
Assessment, how made.
Equalization by supervisors.

Of the collection of taxes.
Proceedings on arrears of taxes.
. Correcting assessments.

. Taxes upon rents and on debts owing non-residents,
On corporations.

. On railroads,

@ Ot OO PD po

me it
Hoenn

The duties of supervisors in regard to taxes are so interwoven
with those of assessors, that it has been deemed necessary to
present the principal provisions of the statute relative to the
assessment of taxes. The law pertaining to the assessment of
taxes for schools, highways, support of poor, etc., will be found,
in the chapters devoted to those subjects. 7

1. Tax to BE LEVIED.

A statement of the amount of assessment for each county, as.
fixed by the board of equalization (the State board), shall be
certified by said board and deposited in the office of the vomp-
troller as soon as completed, and before the tenth day of Octo-
ber in each year. The comptroller shall immediately ‘ascertain
from this assessment’ the proportion of State tax each county
shall pay, and send a statement of the amount by mail to the
county clerk and the chairman and clerk of the board of super-
visors of each county.

If the name or residence of the chairman or clerk of the
board of supervisors shall be unknown to the comptroller, he
100 Prorerty Liabie To TAXATION,

may inclose such statement in an envelope addressed to him by
his name of office, and directed to the county town of the
county. The county clerk shall file the statement received by
him in his office, and immediately send a copy thereof to the
chairman of the board of supervisors of the county. (Laws
1859, ch. 312, § 8.)

The amount of Staté tax which each county is to pay, as so
fixed and certified by the comptroller as aforesaid, shall be
raised and collécted! ‘bythe ‘annual collection of taxes, in the
several counties in the manner now prescribed by law. (Id. § 9.)

The moneys necessary to defray the county charges of such
county, shall be levied on the taxable ‘property in the several
towns in such county, in the manner prescribed i in the thir teenth
chapter of this act. And in order. to enable, their respective
county treasurers to pay such contingent expenses as may
become payable from time to time, the boards of super visors of
the several counties shall annually cause such sum to be raised
in advance, in their respective counties, as. they shall deem
necessary for that purpose. (1 R. 8. 386.)

si it - s Or Prorsrtr Lapin to Taxation.
Land and personal estate. All lands and:all personal estate
within this State, whether owned by individuals or by corpora-
tions, shall be liable to taxation, subject to the onemmpiions here-
inafter specified. (1 R. 8. 387.) > spa

A resident of this State is not liable to taxation on personal
property situated out of the State. (People v. Commissioners

of Tames, 23.N. Y. 224.) MaS, Bh an S

Zand” defined. The term “tana,” as used in this chapter,
shalt be construed to include the land: itself, all buildings, and
other articles erected upon or affixed to the same, all’ trees and
underwood growing thereon, and all mines, mincrals, quarries
and fossils, in.and under .the same, except mines belonging to
the State; and the terms “real estate,” and’ “real property,”
whenever they occur in this chapter, shall be construed as hayv-
ing the same meaning as the term “ land, ” thus defined. (1 R
S. 387.)
Property Liasie ro’ Taxation. 101

The ‘interest of .a lessee of real property is taxable as idl
estate. (Trustees of Elmira v: Dunn, 22 Barb. 402.)

« ‘ Personal estate ¥ defined. The terms . ‘ personal estate, 9
and. “personal property,” whenever they occur in this chapter,
shall be construed to include all household furniture; moneys;
goods ; chattels ; debts due from solv ent debtors, whether, on
account, contract: note, bond or ‘mortgage ; public. stocks ; ‘and
stocks in monied corporations. They shall also be construed to
include such portion ‘of, the capital of incorporated companies,
liable to taxation on their capital, a as shall not be, invested i in

real estate. (1 R. S. 388.)

Property ewempt. The following property al be exempt
from ‘taxation: '’ me Tas Oe

1. All property, real or personal, exempted from taxation by
the Constitution of this State, or under the Constitution of the
United States. mb

2. All lands belonging to this State, or the United States.

_ 8. Every building erected for the use of a college, incorpo-
rated academy, or other seminar. y ‘of learning ; 5 every building
for public menue aS school- Ronse, court- house and sae
the furniture belonging to, each, of them. ;,

4, Every poor-house, almshouse, honse of industry, sail every
house belonging to a company incor porated for the refor ‘mation
of offenders, or to improve the moral condition ,of, seamen, and
the real and personal property u used for such purposes , belong:
ing to or connected with the same. ,

5. The real property of every “public library.

6. All stocks owned by the State, or by literary or or charitable
institutions.

q The personal estate of every ‘incorporated company not
made liable to taxation on its capital i in the fourth title of this
chapter. :

8. The personal property of every minister of the gospel, or
priest, of any denomination ; ‘atid the real estate of such min-
ister, or priest, ‘when. occupied by him, provided such real and
personal | estate do not exceed, the value of one thousand’ five
hundred dollars. ‘And, .
102 WuHeERE Property To BE ASSESSED.

, 9. All property exempted by law trom execution. (1 R. 8. 388.)

Lands set apart as a situation for a church to be built, are not
exempt, nor do lots used for a cemetery become exempt by the
eréction on them of a burial chapel. (Trinity Church v. Mayor
of New York, 10 How. 188.) Nor are buildings used for a
private boarding’ school exempt. ‘The word “school-house ”
means only the buildings for public schools, and the words
“other seminary of learning ” are to be understood as referring
to incorporations. (Chegary v. New York, 13 N. Y. 220.)

The property of a soldiers’ monument association is also
exempt. (Laws 1866, ch. 2738, § 6:)

Minister or priest... If the real and personal estate, or either
of them, of any minister or priest, exceed the alia , .of one
thousand five hundred dollars, that sum shall be deducted from
the valuation of his property, and the residue shall be liable to
taxation. (1 R. S. 388.)

Lands sold by the State. Lands sold by the State, though
not granted or conveyed, shall be assessed in the same manner
as if actually conveyed. dd. )

~ Owner of stock. The owner or holder of stock in any incor-
porated company liable to taxation on its capital, shall not be
taxed as an individual for such stock. (Id.) |

“3, Wuerre Property to se AssEssED.

"Lands, where taxed. Every person shall be assessed in the
town or ward where he resides. when the assessment is made, for
all lands then owned by him within such town or ward, and
oceupied by him, or wholly unoccupied. a R.S. 389.)

Where one resided i in a hired house in the city during the
winter, anda at his country seat in another county i in the summer,
and was assessed as a resident of the city first, and afterward
as aresident at his country seat, it was held that the first assess-
ment was pr oper, and his. remedy was to have objected’ to the
second assessment. ( (Duryeas \ v. Mayor, ete, of New York, 2
Duer, ,110.). The words of the section, ‘the time “ when the
asec is made,” relate to the binding and conclusive act
WaeErr Property TO BE ASSESSED. 108

of the board of assessors which designates the tax payers and
the taxable property. . This time is the first day of July, as the
assessors have between the first days of May and July to make
their preparatory inquiries. Therefore, where a: person resided
in a town up to the 25th of May, and then moved into another
county, it was held that he was not liable to be taxed in the
town from which he had moved. (Mygatt v. Waantoray: (15
N. Y. 816.)

The assessment is regarded in law as ies on the first day
of July, and all included in the list: must be residents of the
town or ward on that day. (Id.) If there is any change of resi-
dence or ownership after the first day of July, it does not affect
the assessment roll. Any changes which the assessors are author-
ized to make after that time.are simply such as may be required
to correct mistakes. (Boyd v. Gray, 34 How. 323.)

To whom assessed. Land occupied by a person other than
the owner, may be assessed to the owner or occupant, or as
non-resident lands. (1 .R. S. 389.) .

Unoccupied lands, not owned by a person residing in the
ward or town where the same are situated, shall be denominated
“lands of non-residents,” and shall be assessed as hereinafter
provided. (Id.)

If the owner resides in the town or ward, the lands shall be.
assessed to him, unless they are actually occupied by another,
and then they may be assessed either to the owner or occupant.
If the owner does not reside in the town or ward, they must be
assessed as non-resident lands. These provisions are imperative,
and there is no authority for making the assessment otherwise.
( Whitney v. Thomas, 23 N. Y. 281.) The manner of assessing
non-resident lands will be given hereafter.

When divided by town line. When the line between two
towns or wards divides a farm or lot, the same shall be taxed,
if occupied, in the town or ward ‘lire the occupant resides ;
if unoccupied, each part shall be assessed in the town in which
the same shall lie; and this, whether such division line be a
sown line only, or be also a county line. (1 R. 8. 389.)
104 ASSESSMENTS, HOW MADE.

Personal estate, where tawed. Every person shall be assessed
in the town or ward where he resides when the ‘assessment: is
made, for all personal estate owned by him, including all per-
sonal estate in his possession, or under ‘his control as agent,
trustee, guardian, executor or administrator ; and in no case,
shall property.so. held, under either of those trusts, be assessed.
against any other person. In case any person possessed of such
personal estate, shall reside during any year in which taxes may
be levied in two or more counties, towns or wards, his residence
for the purposes and within the meaning of this section, shall
be deemed and held to be in:the county, town, or ward in which
his principal business shall have been transacted, but the pro-
ducts of any State of the United States consigned to agents in
any town or ward of this State, for sale on commission for the
benefit of the owner thereof, shall not be assessed to such agents,
nor shall such agents of moneyed corporations or capitalists be
liable to taxation under this section for any moneys in their
possession or under their control, transmitted to them for the
purposes of investment or otherwise. (1 R. S. 389.)

As has been before said, the assessmentiis in law deemed to'be
made: on the first of July, and: persons included in the roll
must be residents at that time. -

4, AssEssMEnts, HOW MADE.

Gaaneeiiie Gaines, The assessors chosen in each town or
ward may divide the same, by mutual agreement, into conve-
nient assessment, districts, not exceeding the number of assess-
ers in such town or ward. (1 R. 8. 390.)

Inquiry to be made... Between. the first days of May and
July, in each year, they shall proceed to ascertain, by diligent
inquiry, the names of'all the taxable inhabitants, in their respec-
tive towns. or wards, and also all the taxable proper ty, real or
personal, within the same. (Id.)

Assessment roll. They shall prepare an assessment roll, in
which they shall set down in four separate columns, and accord-
ing to the best information in their power—
ASSESSMENTS, HOW. MADE. 105

J. In the first column, the names of, all the taxable inhabit-
sai in the town or ward, as the case may be. ..,.

. In the second column, the aaa of land to be. taxed
to a person. ;

3. In the third shut the fall vive of such ee according
to the definition of. the term “land,” as given in the first title
of this chapter.

4, In the fourth column, the full ialne of. all the tani
personal property:owned by such person, after deducting the
just debts owing by, him. (1 R. S. 390.).

Care should be used in preparing the roll to state sufficient
to make it accurately understood... See Form 42..

Trustee, guardian, etc.. ‘Where a person is assessed a8 trustee,
guardian, executor or administrator, he shall be assessed as such,
with the ‘addition to his name of his’ representative character,
and such assessment shall be carried out in a separate line from
his individual assessment; and he shall be assessed’ for the value
of the real estate‘held by him in such representative character,
at the full value thereof, and for the personal property held by
him in such representative character, deducting from such: per-
sonal property the just debts due roti him i in rack representa-
a character. (1 BR. S. 391.)

Lands of non-residents... The lands of non-residents shall be
designated in the same assessment roll, but in a part thereof
separate. from the other assessments, and in the manner pre-
scribed in the two following sections. (1 B.S. 391, § 11.)

If the land to be assessed ;be a tract. which is subdivided into
lots, or be part of a tract whichis so subdivided, ‘the assessors
shall proceed as follows :.

1. They shall designate it by its, name, if Pawk by one, or
if it, be not distinguished by.a name, or the name be unknown,
they shall state by what other lands it is bounded.

2, If they can obtain correct information of the subdivisions
they. shall put down in their assessment rolls, and in a first
column, all the unoccupied lots in their town or ward, owned
by non-residents, by their numbers alone and without the

14 i
106 ASSESSMENTS, HOW MADE.

names of their owners, beginning at the lowest number and
proceeding in numerical order to the highest.

3. In asecond column, and opposite to the number of each
lot, they shall set down the ay of land therein, liable to
taxation.

4, In a third column, and opposite to the quantity, they shall
set down the valuation of such quantity.

5. If such quantity be a full lot, it shall be designated by
the number alone; if it be a part of a lot, the part must be
designated by boundaries,'‘or in some other way by which it
may be known. (1 R. S. 391, § 12.)

The above provision requires that, instead of the name of the
owner, if the lot is part of a tract distinguished by a name,
the name of the tract shall be given; if not so distinguished,
or the name is unknown, then by designating the lands by
which the tract is bounded. Subdivision five, allowing desig-
nation by the number of a lot, means merely designation of the
quantity, and does not dispense with the description. (Hubbel
v. Weldon, Hill & D. Sup. 189.) . See Form 43.

Where land is not subtlivided. If the land so to be assessed
be a tract which is not subdivided, or if its subdivisions can not
be ascertained by the assessors, they shall proceed as follows :

1. They shall enter in their roll the name or boundaries
thereof, as above directed, and certify in the roll that such tract
is not subdivided, or that they can not obtain correct informa-
tion of the subdivisions, as the case may be.

2. They shall set down in the proper column, the quantity
and valuation as above directed.

8. If the quantity to be assessed be the whole tract, such a
description by its name or boundaries will be sufficient; but if
a part only is liable to taxation, that part or the part not liable
must be particularly described.

4, If any part of such tract be settled and occupied by a
resident of the town or ward, the assessors shall except such
part from their assessment of the whole tract, and shall assess
it as other occupied lands are assessed ; aad if they can not
otherwise designate such parts, they shall notify the supervisor
of the town, who shall cause a survey and two nranuscript

*
ASSESSMENTS, HOW MADE, 107

\

niaps to be made, for the purpose of ascertaining the situation
and quantity of every such occupied part.

5. One of those maps shall be delivered by the supervisor to
the county treasurer, to be by him transmitted to the comp-
troller, and the other shall be delivered in like manner to the
assessors.

6. The assessors shall then complete the assessment of the
tract, and shall deposit the map in the town clerk’s office, for
the information of future assessors. And the expense of mak-
ing such suryey and maps shall be immediately repaid to the
supervisor, out of the county treasury; and shall be added by
the board of supervisors to the tax on the tract, distinguishing
it from the ordinary tax. (1: R. 8. 391, § 13.) See Form 44.

Survey of non-resident lands. Whenever it shall be deemed
necessary by the assessors of any town, to have an actual survey
made to ascertain the quantity of any lot or tract of non-resid-
ent lands which is divided by the town line, they shall notify
the supervisor, who. shall cause the necessary surveys to be
made at the expense of the town. (Id.)

Manner of describing. Assessors are not authorized by the
statute to insert in the assessment rolls the names of non-resid-
ent owners of real property.’ In the case of a non-resident, the
land is to be assessed without naming the owner. (Harlem R.
RR. Co. v. Lyon, 16 Barb. 651.)

The assessors must put down in the roll the numbers of the
lots assessed by them to non-residents if the tract is subdivided
into lots, and they can obtain correct information concerning
‘hem; but if a tract is not subdivided or they can not ascertain
the subdivision, they are to certify accordingly and give the
boundaries on the roll. If they give a mistaken number,
although it be with a description otherwise sufficient to identify
the land, the assessment is insufficient, and a comptroller’s deed
with sich number and description is'void. For if the assessors
assess a lot by the wrong number, the non-resident owner may
be misled. (Dike v. Lewis, 4 Dario, 237 ; een v. White,
2N. Y. 60.)

An accurate designation or description of the land is essen-
108 ASSESSMENTS, HOW MADE.

tial to the validity of an assessment, and a designation or
description of the land that would probably mislead the owner
and prevent him from: ascertaining from the. notice: that his
lands were for sale, is totally. defective.. (Deke v. Laniss, 4 Denio,
237 ; Freeman v.: ‘White, 2.N. Y. 60.) :

Tule of valwation. Al real and personal estate liable. to
taxation, shall. be estimated and assessed by the assessors at. its
full and true value, as they would appraise the same in pay-
ment of a just debt due from a solvent debtor. (1.R. 8. 393, as
amended 1851, ch. 176.)

The action. of the assessors, so long as fey confine themselves
within the statute rule, is conclu however grossly. they may
err in estimating the amount; and the tax based upon the
assessment is like a judicial sentence and can be.assailed only
for fraud or want of jurisdiction. But if it appear from their
assessment that they have added to it upori a ground which is
unauthorized by the statute to that extent, their act. may be
declared void. Since the act of 1851 (ch. 176), the: assessors,
although it is their duty. to examine the person who applies to
have the assessed value of his property reduced, are at liberty
to'fix the value at such sum as they deem just; notwithstand-
ing such examination. There is, therefore, no longer any
check.upon the power of assessors so long as they prefer: to
follow the rule of valuations prescribed by the statute; unless,
indeed, the assessed value be so outrageously disproportionate
to the real value, as to furnish clear evidence of corruption or
fraud. (Albany, .etc., 2. BR. Co. v. Canaan, 16 Barb. 244.)

. Roll, when to be completed ;. notice. The assessors shall com-
plete the assessment, rolls on or before the first day of August,
in every year, and shall make out one fair copy thereof, to. be
left with one of their number. They shall. forthwith canse
noe thereof, to be left with one of their number; ve shall.
public places i in their awe or. ward, (1 B.S. 392, 2s ‘auentel
1858, ch. 110.) .

The giving of the motives: as el above, i is seen to
the validity of the tax,,it being one of the things to be done by
ASSESSMENTS, HOW MADE. 109

the assessors to obtain jurisdiction over the subject. The full
time required by statute must be given or the proceeding will
he void: -( Wheeler v. Mills, 4 Barb. 644.) .

tuned
Fe s

Contents of pone aia notices shall set forth that the
assessors have completed their assessment roll, and that a copy
thereof is: lett with one of their number at a place to be speci-
fied therein, where the same may be.seen and examined by any
person interested, until the third Tuesday of August, and that
on. that day: the assessors will meet, at a time and place also to
be specified in such notice, to review their assessments: On
thé application of any person conceiving himself aggrieved, it
shall be the duty of the said assessors, ‘on such day, to meet at
the time and place specified, and hear and examine all com-
‘plaints in relation to such assessment that may be brought
‘before them; and they are hereby empowered, and it shall be
their duty, to adjourn from time to time, as'may be necessary,
to hear and determine, 'in accordance with the rule ‘prescribed
by section 15 of said title 2, such complaints. But in the
several cities:of this State, the notices required: by this section

-may conform to the. requirements of the respective: laws regu-
lating the time, place and manner, for revising assessments in
said cities in all cases where a different time, place and manner,
is ‘prescribed by said laws from that. mentioned in this act.
(1 RB. S. 392, § 20.)

The term “person or persons” in the above section includes
corporations. (Laws 1857, ch. 536.)

' Penalty i neglect. If the assessors shall willfully neglect
to hold the meeting specified in the last preceding section, each
assessor so neglecting shall be liable to a penalty of twenty dol-
lars, to be sued for and recovered before any court having juris-
diction thereof, by the supervisor.of the town, for the use of the
poor of the same town; and in’ case of such neglect to meet for
review, aly. person ag onieved by the assessment Of: the assessors
may appeal-to the board of supervisors, at theirnext meeting
who shall have power to: review and correct subhaséessmidint
(Laws 1851, ch. 176.)
110 ASSESSMENTS, HOW MADE.

Inspection of roll. The assessor with whom such assessment
roll is left, shall submit the same, during the twenty days speci-
fied in seh notice, to the inspection of all persons who shall
apply for that purpose. (Laws 1851, ch. 176.)

Reduction a valuation. Whenever any person on his own
behalf, or on behalf of those whom he may. represent, shall
apply to the assessors of any town or ward to reduce the value
of his real and personal estate, as set down in the assessment
roll, it shall be the duty of such assessors to examine such per-
son under oath touching the value of his or their said real or
personal estate; and after such examination, and such other
supplementary evidence, under oath, as shall be presented by
the party or person aggrieved, they shall fix the value thereof
at such sum as they may deem just, under the rule prescribed
by section * of this title; but if such person shall refuse to
answer any question as to the value of his real or personal
estate, or the amount thereof, or present sufficient supplement-
ary evidence, under oath, to justify a reduction, the said assess-
ors shall not reduce the value of such real or personal estate.
The examination so taken shall be written, and shall be sub->
scribed by the person examined, and shall be filed in the office
of the town clerk of the town or city in which such assessment
shall be made; and any person who shall willfully swear false
on such examination before the assessors, shall be deemed guilty
of willful and corrupt perjury. It shall also be the duty of the
assessors, Whenever the valuation fixed zo* them, after such
examination, shall exceed that sworn to by the aggrieved party
or person, to indorse on the written examination the words
“Disagreed to by the undersigned assessors, under the rule pre-
scribed for making assessments, by section fifteen, article two,
title two, chapter thirteen, part one of the Revised Statutes,
and in view of the obligations imposed by the deposition and
oath, subscribed and made on the completion of the assessment
roll, to which this disagreement refers.” It shall be the duty
of the assessors on the same occasion, to furnish the aggrieved
party or person a duplicate copy of the before mentioned writ-

 

* Probable omission ; so in original.
ASSESSMENTS, HOW MADE. 111

ten examination, together with the indorsement of disagreement
atoresaid, duly signed. (Laws 1857, ch. 536, § 5.)

The assessors have power to administer the oath to any per-
son applying to them under the provisions of the above section.
(Laws 1851, ch. 176.)

In fixing the value the assessors act judicially, and are called
upon to pass upon the evidence produced before them, and when
they have no grounds in such evidence to fix a valuation differ-
ent from that sworn to by the person applying for such reduction
they are bound to take and follow his statement under oath.
(Ruhlee v. Reddy, 43 Barb. 539.) However, assessors are not
bound to reduce the value of the property of any party deem-
ing himself aggrieved to the amount fixed in his sworn statement
and examination before them, but they are to fix the value after
such statement, as they may deem just, having in view the
general duty to assess property “at its full and true value.”
(People v. Fredericks, 48 Barb. 173.)

Assessment roll to be sworn to. When the assessors, or a
majority of them, shall have completed their roll, they shall
severally appear before one of the justices of the town or city
in which they shall reside, and shall severally make and sub-
scribe before such justice an oath, in the following form:

We, the undersigned, do severally depose and swear that we
have set down, in the foregoing assessment roll, all the real
estate in the (town or ward, as the case may be), according to
our best information; and that, with the exception of those
cases in which the value of the said real estate has been changed
by reason of proof produced before us, we have estimated the
value of the said real estate at the sums which a majority of
the assessors have decided to be the full and true value thereof,
and at which they would appraise the same in payment of a
just debt due from a solvent debtor; and also that the said
assessment roll contains a true statement of the aggregate
amount of the taxable personal estate of each and every person
named in such roll, over and above the amount of debts due
from such persons respectively, and excluding such stocks as
are otherwise taxable, and such other property as is exempt by
112 ASSESSMENTS, HOW MADE.

law from taxation, at the full and true value thereof, ee
to our best judgment and belief. ; i

Which oath shall be written on said roll, signed by the assess-
ors, and certified by the justice, and shall be in place:of the
official certificate now required by law; and every assessor who
shall willfully swear: false in taking and subscribing said oath,
shall be deemed guilty of, and liable to the penalties of willful
and corrupt perjury. (Laws 1851, ch. 176, § 8.)

The certificate mnust-be a strict compliance with the statute,
or it will give the supervisors no jurisdiction. a Rensselaer

v. Witbeck, TN. Y. 517.)

Roll to i, delivered to. supervisor. The roll, thus cer tified,
shall, on or before the first day of ‘September i in every year, be
delivered by the assessors of each ward i in the, city of New York
to the clerk.of. the,city, and by the assessors of every other town
or ward, to the supervisor thereof, who shall deliver .the same to
the board of co at their next meeting. (1 R. 8S. 394.)

Neglect of assessors. If any assessor shall neglect, or from
any cause omit to _per form his duties, the other assessors, or
either of them, of the town or ward, shall perform such duties,
and shall certify to the supervisors with their assessment roll the
name of such delinquent assessor, stating therein the « cause of
such omission. (Id. § 30.)

Duty of town and city clerks. The clerks of the cities of
New York, Albany, Hudson, Schenectady and Troy, and the
town clerks of the several towns, shall, yearly, before the first
day of October in each year, certify and deliver to the super-
visors of their respective towns, the namies of all the assessors
and collectors in their respective’ cities and towns, and the same
shall be delivered to the board of supervisors at their next
meeting. (al R. Ss. ae es 7

| Duty of board of supervisors. The boards of supervisors
of the several counties, at every annual meeting, shall transinit
to the comptroller the names and places of abode of the town
clerks and assessors in their respective counties, who shall have
willfully refused or neglected to perform the duties required of
EquauizaTion By SUPERVISORS, 113

them in this chapter; and the comptroller shall thereupon give
notice to the district attorneys of the proper counties, to the
end that they may prosecute such delinquent town clerks and
assessors for the penalties incurred by them. (1 R. 8. 419.)

5. EquaLizaTION BY SUPERVISORS.

The board of supervisors of each county in this State, at
their annual meeting, shall examine the assessment rolls of the
several towns in their county, for the purpose of ascertaining
whether the valuations in one town or ward bear a just ‘rela-
tion to the valuations in all the towns or wards in the county ;
and they may increase or diminish the aggregate valuations of
real estates 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
estates in the county; but they shall, in no instance, reduce the
agoregate valuations of all the towns or wards below the
aggregate valuation thereof as made by the assessors. (1 R. 8.
391, § 31.) :

If it is deemed necessary to add to or diminish the aggregate
valuation of real estates in any town or ward, 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 super-
visors, deeming it necessary to add $300,000 to the aggregate
valuation of the real estate of a particular town, resolved to
add that sum in gross, it was held, that the board should have
voted to add $19.54, to every hundred dollars, amounting 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. (Tallmadge v. Rensselaer, 21 Barb. 611.)

Lands of non-residents. The board of supervisors shall also
make such alterations in the descriptions of the lands of non-
residents, as may be necessary to render such descriptions con-
formable to the provisions of this chapter ; and if such alterations
cannot be made, they shall expunge the descriptions of such
lands, and the assessments thereon, from the assessment rolls,

(1 BR. S. 395, § 32.)
15
114 EquaiizaTion BY SUPERVISORS,

Tax to be set down. They shall also estimate and set down
in a fifth column, to be prepared for that purpose, in the assess-
ment rolls, opposite to the several sums set down as the valua-
tions of real and personal estates, the respective sums in dollars
and cents, rejecting the fractions of a cent, to be paid as a tax
thereon. (1 R. S. 395, § 33.)

Aggregate valuation. They shall also add up and set down
the aggregate valuations of the real and personal estates in the
several towns and wards, as corrected by them; and shall cause
their clerk to transmit to the comptroller, by mail, a certificate
of such aggregate valuations, showing separately, the aggregate
amount of real and personal estate in each town or ward, as
corrected by the board. (Id. § 34.) See Form 45.

Corrected assessment roll. They shall cause the corrected
assessment roll of each town or ward, or a copy thereof, to be
delivered to each of the supervisors of the several towns or
wards, who shall deliver the same to the clerk of their city or
town, to be kept by him for the use of such city or town.
(Id. § 35.) :

The boards of supervisors of the several counties in this State
shall cause the corrected assessment roll of each town or ward
in their respective counties, or a fair copy thereof, to be deliv-
ered to the collector of such town or ward on or before the
fifteenth day of December in each year. (Id. § 36.)

To publish proceedings. It is the duty of the board of
supervisors annually to publish in one or more public news-
papers in such county their proceedings upon the equalization
of the assessment roll. (Laws 1839, ch. 369.)

Appeal by supervisor. Any supervisor may appeal in behalf
of the town, city or ward which he wholly or in part represents,
to the comptroller of the State of New York, from any act or
decision of the board of supervisors in the equalization of
assessments, and the correction of the assessment rolls, under
the provisions of the first title of chapter thirteen of the first
part of the Revised Statutes. Such appeal shall be brought by
EQuaLizaTION BY SUPERVISORS. 115

serving a notice thereof, within ten days after the corrected
assessment rolls shall be completed by the board of supervisors,
on the chairman or clerk of said board, and also filing such
notice in the office of the clerk of the county, 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 appealed from. The comptroller shall hear the
proofs of the parties, which may be presented in-the form of
affidavit or otherwise, as he shall direct; after hearing such
proofs he shall determine whether any, and if any, what deduc-
tion ought to have been made from the corrected valuations of
such town, city or ward; and in the assessment and collection
of taxes of the next following year, such town or city shall be
credited with the amount of taxes levied from it on such excess
of valuation, and the same shall be levied and collected from
the other towns and cities of the county. (Laws 1859, ch.
312, § 13.)

Warrant to be annexed, its contents.. To each assessment
roll, so delivered to a collector, a warrant, under the hands and
seals of the board of supervisors, or a majority of them, shall
be annexed, commanding such collector to collect, from the
several persons named in the assessment roll, the several sums
mentioned in the last column of such roll, opposite to their
respéctive names.

If the warrant be directed to the collector of a town, it shall
direct the collector, out of the moneys so to be collected, after
deducting the compensation to which he may be legally entitled,
to pay,

1. To the commissioners of common schools of his town such
sum as shall have been raised for the support of common
schools therein.

2. To the commissioners of highways of the town, such sum
as shall have been raised for the support of highways and
bridges therein.

3. To the overseers of the poor of the town, if there be no
county poor-house, or other place provided in the county for
the reception of the poor, such sum as shall have been raised.
for the support of the poor in such town.
116 EQuauizaTION BY SUPERVISORS.

4. To the supervisor of the town, all other moneys which
shall have been raised therein, to defray any other town
expenses ; and,

5. To the treasurer of the county, the residue of the moneys
so to be collected.

If the warrant be directed to the collector of a ward, it shall
direct the collector to pay all the moneys to be collected, after
deducting his compensation, to the treasurer of the county.

In all cases, the warrant shall authorize the collector, in case
any person named in the assessment roll shall refuse or neglect
to pay his tax, to levy the same by distress and sale of the goods
and chattels of such person; and it shall require all payments
therein specified, to be made by such collector, on or before
the first day of February then next ensuing. (1 R. 8. 396,
§ 37.)

A warrant issued by the supervisors of a county for the col-
lection of taxes is valid, although the persons signing it are not
described therein as supervisors, but the proper way is to add
the official designation. (Sheldon v. Van Buskirk, 2 N. Y. 473.)
See Form 46.

Collector's fees not tobe added. Whenever any board of
supervisors shall make out any tax list and warrant, they shall
not add thereto the fees of the collection, but such fees shall be
paid and collected as above prescribed in sections twenty-nine
and thirty of this act. (Laws 1845, ch. 180, § 31.)

The twenty-ninth and thirtieth sections referred to, provide
for a percentage in addition to the tax.

Account to be transmitted to county treasurer. As soon as
the,board of supervisors shall have sent or delivered the rolls,
with such warrants annexed, to the collectors, they shall trans-
mit to the treasurer of the county gn account thereof, stating
the names of the several collectors, the amount of money they
are respectively to collect, the purposes for which the same are
to be collected, and the persons to whom, and the time when,
the same are to be. paid; and the county treasurers, on receir-
ing such account, shall charge to each collector the sums t.
be collected by him. (1 R. 8. 397, § 88.) See Form 47.
Equarization By SUPERVISORS. 117

Cities. Wherever the laws respecting cities shall have
directed the moneys assessed for any local purpose to be paid
to any person or officer, other than those named in the preced-
ing thirty-seventh section, the collector’s warrant. may be
varied accordingly, so as to conform to such alteration. (1 R. 8.
397, § 38.)

Amending roll. The board of supervisors cannot amend the
town tax-roll after. they have finally acted upon it and issued
their warrant to the collector. (People v. Westchester, 15 Barb.
607.) .

Clerk to transmit return to comptroller. The clerk of the
board of supervisors of the several counties in this State, shall,
on or before the second Monday in December in each year,
transmit to the comptroller by mail, in the form which shall be
prescribed by the comptroller, a certificate or return of the
aggregate valued amount of real and personal estate in each
town or ward, as corrected by the board of supervisors. The
clerk who shall neglect or refuse to make such return, shall
forfeit to the people of this State the sum of fifty dollars. (Laws
1836, ch. 117.)

Where collector refuses to serve. If any person chosen or
appointed to the office of collector of any town or ward in this
State, shall refuse to serve, or shall die, resign, or remove out
of the town or ward before he shall have‘entered upon or com-
pleted the duties of his office, or shall be disabled from com-
pleting the same, by reason of sickness or any other cause, the
supervisor and any two justices of such town or ward, shall
forthwith appoint a collector for the remainder of the year,
who shall give the like security and be subject to the like
duties and penalties, and have the same powers and compensa-
tion, as the collector in whose place he was appointed ; and the
supervisor shall forthwith give notice of such appointment to
the county treasurer. But such appointment shall not exone-
rate the former collector, or his sureties, from any liability in-
eurred by him or them. (1 R. 8. 399.) ,

If a warrant shall have been issued by the board of supervi-
sors prior to any appointment under the last section, the origi-
118 CoLuecrion oF TAXES.

nal warrant, if the same can be obtained, shall be delivered to
the collector so appointed, and shall be considered as giving
him the same powers as if originally issued to himself;
but if such warrant can not be obtained, a new one shall
be made out by the clerk of the board of supervisors of the
county which shall be directed to the collector so appointed.
And upon every such appointment, the supervisor of the town
or ward, if he shall think it necessary, may extend the time
limited for the collection of the taxes for a period not exceed-
in thirty days; of which extension he shall forthwith give
notice to the county treasurer. (1 R. 8. 399.)

Where he neglects to qualify. In case the collector of any
town in this State shall neglect or refuse to execute his bond as
required by ‘law, or the supervisor of the town shall refuse or
neglect to appear and file such bond within the time prescribed
by law, and if no new collector shall have been appointed
within ten days after the time for filing such bond as required
by law has expired, the board of supervisors of such county are
authorized and empowered to deliver the corrected assessment
roll, or a copy thereof, with a warrant of said board of super-
visors or a majority of them, annexed, to the sheriff of the
county, who shall proceed in the collection of said taxes in like
manner as collectors are now authorized by law to do, and with
the like powers and subject to the same duties and obligations ;
such warrant shall require all payments therein specified to be
made by such sheriff within sixty days after its receipt by him;
and the expenses of collection, if any, over and above the fees
lawfully chargeable by the collector, to be audited by the board
of supervisors, shall be a charge on the town. (Laws 1857,
ch. 585.)

6. Or Tae CoLLection or Taxes,

On receiving the tax warrant, the several collectors are to
proceed to collect the same and to pay over the money as in
the warrant directed.

Proceedings im case collector neglects to pay over moneys. Tf
any collector shall refuse or neglect to pay to the several town
officers of his town or to the county treasurer, the sums required
CoLLEcTION OF ‘TAXES. 119

by his warrant to be paid to them respectively, or either of them,
or to account for the same as unpaid, the county treasurer shall
within twenty days after the time when such payments ought
to have been made, issue a warrant under his hand and seal,
directed to the sheriff of the county, commanding him to levy
such sum as shall remain unpaid and unaccounted for by such
collector, of the goods and chattels, lands and tenements of
such collector, and to pay the same to the county treasurer,
and return the warrant within forty days after the date thereof;
which warrant the county treasurer shall immediately deliver
to the sheriff of the county; but no such warrant shall be issued
by the county treasurer for the collection of moneys payable to
town officers, without proof, by oath of such town officers, of
the refusal or neglect of the collector to pay the same, or
account therefor as above provided. (1 R. S. 400, § 13.)

The sheriff is to proceed to levy and collect the amount from
the collector, but if he fail to collect any part thereof, he is to
so return to the county treasurer who is forthwith to give notice
to the supervisor of the town or ward of the amount due from
the collector. (Id. § 14 and 15.)

The supervisor shall forthwith cause the bond of such collector
to be put in suit, and shall be entitled to recover thereon the
sum due from such collector, with costs of suit; and the moneys
recovered shall be applied and paid by the supervisor, in the
same manner in which it was the duty of the collector to have
applied and paid the same. (Id. § 16.)

Tax on land vacant by removal of occupant. If the taxes on
any farm or lot of land, assessed to a resident, shall be returned
as unpaid, in consequence of such premises becoming vacant by
the removal of the occupant, before the collection of the tax
imposed thereon, or in default of goods and chattels of the
occupant to satisfy such tax, the supervisor of the town in
which such land was assessed, shall add a description thereof
to the assessment roll of the next year in the part thereof
appropriated to taxes on lands of non-residents, and shall charge
the same with the uncollected tax of the preceding year; and
the same proceedings shall be had thereon, in all respects, as
if it was the land of a non-resident, and as if such tax had been
120 Cotrzcrion, or Taxus.

laid in the year in which the description is so added. (Laws
1855, ch. 427, § 5.)

If any tax charged on lands of non-residents, or lands returned
as under section five of this act, shall remain unpaid until the
first day of August following the year in which they shall have
been assessed, they shall thereafter be subject to a yearly inter-
est, at the rate of ten per cent, until the same shail be duly
paid or the lands sold, as hereinafter provided. (Id. § 26.) _

Losses by certain officers, on what to be charged. All losses
which may be sustained and any deficiencies which may exist
by reason of the default of the collector of any town or ward,
shall be chargeable on such town or ward. All losses which
may be sustained and any deficiencies which may exist by the
default of the treasurer of any county in the discharge of the
duties imposed by law, shall be chargeable to such éounty ; and
any judgment heretofore obtained or which shall hereafter be
obtained against such treasurer for any deficiency on account
of the State tax, and where an execution shall have been issued
thereon and returned unsatisfied, shall be conclusive as to the
fact of such loss or deficiency, and shall thereupon become a
charge against such county, and the several boards of supervis-
ors shall add such losses or deficiencies to the next year’s taxes
of such town or county, and shall proceed to levy the same as
other charges against said county or town are levied. (Laws
1855, ch. 427, § 25; as amended 1866, ch. 528.)

Tames, how paid. Any person may pay the tax for any one
year, and the interest and charges thereon, on any tract or lot
of land, without paying the tax of any other year; and in case
any tract or lot of land shall have been returned as containing
a greater quantity of land than it shall actually contain, the
amount overcharged shall be deducted, or if the tax shall have
been paid according to such return, shall be refunded out of the
treasury, on satisfactory proof being produced to the comptrol-
ler of the quantity actually contained in such tract or lot, at
any time before the sale of such lands; but no such overcharge
shall be canceled, nor shall such over-payments be refunded,
unless application shall be made to the comptroller therefor
Procrrepines on ARREARS OF TAXES. 121

within six years after the assessment of such overcharge. (Laws
1855, ch. 427, § 30.)

Overcharges to be recharged to county. If the whole amount
of the tax, in case of such overcharge, shall have been paid
to the county treasurer, out of the treasury of this State, the
comptroller shall charge the amount so refunded, with interest
and charges thereon, to the treasurer of the county from which
the tax was returned, and shall transmit an account thereof to
him. (Id. § 31.)

Town to be liable therefor. Such county treasurer shall
deliver such account to the board of supervisors, at their then
next meeting, who shall cause the amount thereof to be added
to the proportion of the charges of the county to be raised in
the town in which the tax was laid. (Id. § 32.)

When supervisors to furnish map. Whenever the comptrol-
ler, preparatory to a sale of lands for taxes, shall deem it neces-
sary, in order to test the correctness of the descriptions thereof,
he may apply to the board of supervisors of any county, for
maps -of any tracts of land charged with taxes, and returned
from such county. And the board of supervisors to whom
such application shall be made, shall furnish such maps at the
expense of the county, if they can be procured, and if not, they
shall then furnish such descriptions of the lands as they can
obtain, with a statement of the quantity in each subdivision, if
the same be divided. (Laws 1855, ch. 427, § 43.)

7, Procrepines on Arrears oF Taxes.

Certificate of unpaid taxes. Whenever any county treasurer
shall receive from a collector an account of unpaid taxes assessed
on lands of non-residents, such county treasurer shall compare
the same with the original assessment roll, which original rolls
the collectors are required in all cases to return and deposit
with their respective county treasurers; and if he finds it to be
a true transcript thereof, he shall add to it a certificate showing
that he has examined and compared the account with the assess-
ment roll, and found the same to be correct ; and after crediting
the collector with the amount, shall, before the first day of
122 PRocEEDINGS ON ARREARS OF TAXES.

April next ensuing, transmit the account and the collector’s
affidavit, to the comptroller, with a certificate that he has com-
pared the account with the entries of the same taxes, in the
original assessment roll, and has found the same to be a true
transcript of such roll. (Laws 1855, ch. 427, § 4.)

Apportionment of State tax. The comptroller shall, from
the annual returns made to him of the valuations of real and
personal estates in the several counties in this State, charge
the several county treasurers with the amount of the State
taxes, if any, to be raised in their respective counties, crediting
them with their own fees; but no fees shall be allowed by the
comptroller to the county treasurers, in adjusting the accounts
of the county treasurers, for such portion of the State tax as is
paid by credit given for taxes on non-resident property returned
to him. (Id. § 8.)

Lands imperfectly described. Whenever any account of
arrears of taxes on the lands of non-residents shall be transmit-
ted by a county treasurer to the comptroller, he shall examine
them, and reject all taxes that shall be found to be charged on
lands imperfectly described, and credit such county treasurer,
in a book to be kept by the comptroller for that purpose, with
the amount of all arrears of taxes which shall be admitted by
him. (Id. § 9.)

Arrears, how paid. If the arrears so credited to the treasurer
of any county shall exceed the State tax, if any, in said county,
the comptroller shall cause the surplus, after deducting there-
from any balance which may be due from such county on
account of taxes previously rejected by the comptroller, to be
paid out of the treasury of this State to the treasurer of the
county; and the whole amount of taxes so to be assumed by
the State shall be collected for its benefit in the manner herein-
after provided. If there be no State tax, the whole amount of
such arrears, after deducting such balance as above mentioned,
shall be paid to the county treasurer. (Id. § 10.)

Accounts with county treasurer. The comptroller shall state
the accounts of the several county treasurers, on the first day
Procerepincss on ARREARS OF TAXES. 123

of May in every year; and whenever any part of a State tax
shall appear to be unpaid by any county treasurer, the comp-
troller shall transmit by mail to such county treasurer a copy
of his account, requiring him to pay the balance within thirty
days. (Id. § 11.)

Suits for neglect to pay. If any county treasurer shall refuse
or neglect to pay such balance within such time, the comptroller
shall forthwith (unless he shall be satisfied by due proof that
such treasurer has not received such balance, and has taken all
proper steps to collect the same) deliver a copy of such county
treasurer’s account to the attorney general, who shall prosecute
forthwith ; and the State shall be entitled to recover the balance
due, with interest thereon, from the first day of May in the year
when the same ought to have been paid. (Id. § 12.)

The comptroller may also, in his discretion, direct the board
of supervisors of the proper county to institute one or more
suits on the bond of such treasurer and his sureties. (Id. § 13.)

If the defendants in any suits to be brought under either of
the two last preceding sections shall, at any time before judg-
ment is obtained thereon, pay the balance due the State, with
interest, into the treasury, or account for the same to the comp-
troller; it shall be his duty, on payment of costs of suit, to
direct such suit to be discontinued. (Id.'§ 14.)

Statement of arrears. It shall be the duty of the comptroller,
on or before the first Tuesday in October in every year, to fur-
nish the- boards of supervisors of the several counties from
which returns of arrears of taxes shall have been received at
his office, with statements of the sums paid out of the State
treasury to their respective county treasurers, on account of
such arrears during the year eee (Laws 1855, .ch.
427, § 15.)

Rejected taxes. The comptroller shall, on or before the first
day of September in each year, transmit by mail or otherwise
to each county treasurer a transcript of the taxes of the preced-
ing year assessed in any town of such county which shall have
been rejected by him for any cause whatever, stating therein
the cause of such rejection. (Id. § 16.)
124 Procerpines on ARREARS OF TAXES.

Taxes on lands imperfectly described. Whenever the comp-
troller, after having transmitted such annual transcript, shall
discover that any taxes credited to a county in the books of his
office have been assessed on lands so imperfectly described that
the same cannot, in his opinion, be located with certainty, he
shall charge such taxes to the treasurer of the county in which
such lands shall be, with the interest thereon, from the first day
of March in the year following that in which the taxes were
laid, to the first day of February next after the discovery of
such imperfect description. (Laws 1855, ch. 427, § 17.)

Transcript to be delivered to supervisors. The comptroller
shall also transmit, by mail, a transcript of the returns of such
taxes, with the addition of such interest, to the proper county
treasurer, who shall deliver the same to the supervisor of the
town upon which such taxes are to be assessed, by whom it shall
be delivered to the board of supervisors at their next meeting.
If the town upon which such taxes were originally assessed shall
have been divided since such assessment, the county treasurer
shall deliver such transcript to the board of supervisors at their
next meeting. (Id. § 18.)

Description of land to be made. Whenever the comptroller
shall have rejected any tax, in the first instance, or have charged
the same to a county, to which it shall have been credited, on
account of any inaccurate or imperfect description of the lands
on which such tax was laid, the supervisor of the town in which
such lands are situate shall, if in his power, add to the next
assessment roll of such town an accurate description of such
lands; and if necessary, may cause the survey of such lands at
the expense of the town; and the board of supervisors shall
charge them with the taxes and interest in arrears, stating the
tax of each year separately, and shall direct the collection
thereof; and such taxes and interest shall, for all the purposes
of this act, be considered as the taxes of the year in which the
descriptions shall be perfected. (Id. § 19.)

If not made, tax assessed upon towns. If an accurate descrip-
tion of such lands shall not have been added by such supervisor
to the assessment roll of his town, the board of supervisors she"
Procerpines on ARREARS OF TAXES. 125

cause such arrears of taxes, and the interest thereon, to be
levied on the valuations of the estates, real and personal, of such
town, as appearing by such assessment roll, and shall direct the
same to be collected with the other taxes of the same year.
(Id. § 20.)

How assessed in case of division of town. If the town in
which such taxes were originally assessed shall have been
divided since such assessment, then such taxes and interest shall
be apportioned by the board of supervisors among the towns
included in the limits of such original towns, in such equitable
manner as they may deem proper. (Id. § 21.

Tax, when canceled. Whenever it shall be made to appear
to the comptroller that any tax returned as unpaid was, previ-
ously to such return, paid to the collector or county treasurer,
the comptroller shall cancel such tax on the books of his office ;
and if the same shall have been also paid into the State treas-
ury, he shall cause it to be repaid out of the treasury to the
person by whom such payment shall have been made. (Id. § 22.)

Account to be transmitted to supervisors. Whenever any tax
shall be so canceled by the comptroller, he shall transmit an
account thereof to the treasurer of the proper county, who shall
cause the same to be laid before the board of’ supervisors thereof,
and the amount of such tax with the interest shall be collected
by them of the collector or county treasurer who made such
erroneous returns, and be paid into the treasury of this State.

(Id. § 23.)

Comptroller may require correct returns. If, in consequence
of having received irregular and imperfect descriptions of the
lands of non-residents in any town, the comptroller shall appre-
hend that irregular or imperfect returns may again be received,
he may give notice of such apprehension to the board of super-
visors of the proper county at their annual meeting, specifying
the several towns in such county the returns from which will
probably require correction. (1 R. 8. 420, § 7.)

Duty of supervisors thereupon. It shall be the duty of such
board of supervisors to require the assessors and the collector
126 Correcrine ASSESSMENTS.

of such town specified in the notice of the comptroller, to meet
in such town at such place as shall be designated by the super-
visors, within thirty days of the expiration of the time when
the collectors are to make their returns to the county treas-
urers. (1 R. 8. 420, § 8.)

Where sales are invalid, tax to be reassessed. Whenever the
comptroller shall discover, prior to the conveyance of any lands
sold for taxes, that the sale was for any cause whatever invalid
ov ineffectual to give title to the lands sold, the lands so impro-
perly sold shall not be conveyed, but the comptroller shall cancel
the sale, and forthwith cause the purchase money and interest
thereon to be refunded out of the State treasury to the pur-
chaser, his representatives or assigns. (Laws 1865, ch. 427, § 83.)

If the error originated with the county or town officers the
sum so paid shall be a charge against the county from which
the tax was returned; and the board of supervisors shall cause
the same to be assessed, levied, collected and paid to the treasn-
rer of this State. (Id. § 84.)

If the discovery that the sale was invalid shall not be made
until after the conveyance shall have been executed for the lands
sold, it shall be the duty of the comptroller, on receiving evi-
dence thereof, to cancel the sale, to refund out of the State
treasury to the purchaser, his representatives or assigns, the
purchase money and interest thereon, and to recharge the county
from which the tax was returned, with the amount of purchase
money, and interest at the rate of seven per cent from the time
of the sale, and such county shall cause the same to be levied
and paid, as provided in the last preceding section. (Id. § 85.)

8. Correcting ASSESSMENTS.

Omitted lands to be taxed. Whenever it shall appear to the
assessors of any town, city or ward in this State, that any land
or property legally liable to taxation in said town, city or ward
has been omitted in the assessment roll of the next preceding
year, it shall be the duty of said assessors, upon the application
of any three tax payers in said town, city or ward who shall
consider themselves aggrieved, to enter said land or property
in the assessment roll of the current year, at the valuation of
Correcting ASSESSMENTS. 197

the year in which said tax was omitted, or, if not then valued,
at the valuation of the preceding year, in a separate line from
the valuation of the current year. (Laws 1865, ch. 451.)

Duty of supervisors. The board of supervisors of the county
or city in which said town, city or ward is situated, at the next
annual meeting, upon the petition of the assessors of said town,
city or ward that such land or property was not taxed’ on the
preceding year, shall proceed to levy a tax on the same gt the
rate per cent of the tax imposed upon land or property in said
town, city or ward on the preceding year; also, upon the peti-
tion of the assessors of any town, city or ward that any land ~
or property in any town, city or ward in the State has been
omitted in the assessment roll of the current year, they shall
insert the same in the assessment roll of said town, city or ward
at the valuation of the preceding year, and tax the same at the
rate per cent of the current year. (Id.)

Amount to be deducted from other taxes. 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 upon said town, city or ward for the cur-
rent year, before such tax is levied, and shall be collected by
the same authority and in the same manner as the ordinary
taxes of the current year are collected. (Id.)

Power of boards of supervisors to levy tax in cases of mis-
takes in transcribing assessment rolls. Whenever it shall be
made to appear to the supervisors of any county by the peti-
tion of the assessors of any town in said county, or otherwise,
that any land or property legally liable to taxation in said town
has, by any mistake in transcribing or copying the assessment
roll of the preceding year, been placed on the assessment roll
annexed to the warrant delivered to the collector at a valuation
less than that actually appearing upon the original assessment
roll signed by the assessors, said board of supervisors shall pro-
ceed to levy tax on the same upon a valuation equal to the
difference between the actual valuation made by the assessors
and the amount at which, by such mistake, it was placed upon

-such roll, and at the rate per cent of the tax imposed upon
128 Taxzs upon Rents, ETc., oWING NON-RESIDENTS:

land or property in said town in the year in which said mistake
occurred. (Laws 1865, ch. 451, § 4, as amended 1865, ch. 575.)

9, Taxes upon Rents anp on Dests owrna Non-RESIDENTS.

Duty of assessors. It shall be the duty of the assessors of
each town and ward, while engaged in ascertaing the taxable
property therein, by diligent inquiry, to ascertain the amount
of repts reserved in any leases in fee, or for one or more lives,
or for a term of years exceeding twenty-one years, and charge-
able upon lands within such town or ward, which rents shall be
assessed to the person or persons entitled to receive the same,
as personal estate, which it is hereby declared to be, for the
purpose of taxation under this act, at a principal sum, the inter-
est of which at the legal rate per annum shall produce a sum
equal to such annual rents; and in case such rents are payable
in any other thing except money, the value of such annual rents
in money shall be ascertained by the assessors, and the same
shall be assessed in manner aforesaid. (Laws 1846, ch. 327.)

Duty of board of supervisors. The board of supervisors in
each county shall assess the taxes to be raised for town, county
and State purposes, upon the person or persons entitled to
receive such rents within the town or ward where the lands
upon which such rents are reserved and situated, in the same
manner and to the same extent as any personal estate of the
inhabitants of such town. (Id.)

The assessor shall in all cases of assessments under chapter
three hundred and twenty-seven of the Laws of eighteen hun-
dred and forty-six, specify in the assessment rolls each rent so
assessed, and the value fixed upon articles, other than money,
in which such rents are payable, and whenever assessments are
made against any person in any town or ward in which he does
not reside, the board of supervisors of the county to which such
assessments are returned, shall have in all respects as full power
and authority, and it shall be their duty, to correct such assess-
ments as to the valuation of the rents, and as to the gross
amount for which such person shall be assessed, as the assessors
have as to a resident of the town; and such board of supervi-
sors may reduce the amount of such assessments in the respec-
Taxes upon Rents, ETc, owinc Non-rEsipeNTS. 1299

tive towns or wards of the county, in proportion or otherwise,
as the nature of the corrections require to make such assess-
ment just. (Laws 1858, ch. 357.)

Debts owing for the: purchase of real estate, taxable. All
debts owing by inhabitants of this State to persons not residing
within the United States, for the purchase of any real estate,
shall be deemed personal property, within the town or county
where the debtor resides, and as such shall be liable to taxation
in the same manner and to the same extent as the personal
estate of citizens of this State. (Laws 1851, ch. 371, § 1.)

Agents of non-resident creditor to report.to county treasurer.
If there shall reside in any county of this State an agent of any
non-resident creditor having debts owing to him of the descrip-
tion mentioned in the first section of this act, he shall, on or
before the twenty-fifth day of July in each year, furnish to the
county treasurer of each county where such debtor resides, the
true and accurrate amount of debts of the description mentioned
in the first section of this act, which were owing on the first
day of January preceding, to the principal of such agent, in each
town in such county, which shall be verified by the oath of
such agent taken before any officer authorized to administer
oaths. (Id. § 2.)

Penalty for not making report. Any such agent who shall
refuse or neglect, without good and sufficient cause, to furnish
such list, shall forfeit the sum of five hundred dollars to the use
of each county in which such debtor resides, to be sued for by
the treasurer of such county in his name of office, and to be
recovered upon proof that the principal of such agent had debts

- owing to him by inhabitants of such county, of the description
mentioned in the first section of this act, and that the existence
of such debts was known to such agent. (Id. § 3.)

Abstract to be sent to assessors. The county treasurer, on
receiving such statement, shall immediately make out and
transmit to the assessors of the several towns of his county in
which any such debtor resides, an abstract or copy of so much

17
180 Taxxs vron Rents, Erc., owinc NON-RESIDENTS.

ef such statement as relates to the town of such assessor, with
the name of such creditor. (Laws 1851, ch. 371, § 4.)

Name and amount due to be entered on assessment roll. The
assessors, on receiving such abstract or statement from the
eonnty treasurer, shall, within the time in which they are now
required by law to complete their assessment roll, enter thereon
the name of such non-resident debtor, and the aggregate amount
due him in such town on the first day of January preceding, in
the same manner other personal property is entered on said roll.

(Id. § 5.)

Unpaid taxes, how collected. When it shall appear by, the
return of any collector, made according to law to a county
treasurer, that any tax imposed on a debt owing to a person not
residing in the United States, remains unpaid, such county
treasurer. shall, after. the expiration of twenty days from the
return of such collector, issue his warrant to the sheriff of any
county,in this State, where any debtor of such non-resident
creditor may reside, commanding him to make of the goods
and chattels, and real estate of such non-resident, the amount
of such tax to be specified in a schedule annexed to the said
warrant, together with his fees and the sum of one dollar for
the expense of issuing such warrant, and to return the said
warrant to the treasurer issuing the same, and to pay over to
him the. money which shall be collected by virtue thereof,
except the said sheriff’s fees, by a certain day therein specified,
within sixty days from the date of such warrant. (Id. § 6.)

Warrants, how made out. The taxes upon several debts owing
to the non-resident shall be included in one,warrant; and the
taxes upon several debts owing to different non-residents, may
‘be included in the:same warrant, and where several non-resid-
ents are included’ in the same warrant, the sheriff shall be
directed to levy the sums specified in the schedule thereto
‘annexed, upon the personal and real property of the non-resid-
ents respectively, opposite to whose names, respectively, such
sums shall be written, together with the sum of fifty, cents upon
each non-resident, for the expense of such warrant. (Id. § 7.)
TaxEs UPON RENTS, ETC, OWING NON-RESIDENTS. 1381

Lien of warrant. Such warrant shall be a lien upgn, and
shall bind the real and personal estate of the non-residents
against whom the same shall be issued, from the time an actual
levy shall be made upon any property by virtue thereof; and
the sheriff, to whom such warrant shall be directed, shall pro-
ceed upon the same, in all respects, with the like effect and in
the same manner as prescribed by law in respect to executions
against property, issued upon judgments rendered in the
supreme court, and shall be entitled to the same fees for his
services in executing the same, to be collected in the same
manner. (Laws 1851, ch. 371, § 8.)

Sheriff, how proceeded against for neglect to return warrant.
In case of the neglect of any sheriff to return such warrant
according to the directions therein, or to pay over any money
collected by him in pursuance »thereof, he shall be: proceeded
against in the supreme court, by attachment, in the same man-
ner and with the like effect, as for similar neglects in reference
to an execution issued out of the supreme court in a civil suit,
and the proceedings thereon shall be the same in all respects.

(Id. $ 9.)

Proceedings when warrant returned unsatisfied. | If any such
warrant shall be returned unsatisfied in whole or in part, the
county treasurer, or in the city and county of New York the
comptroller therein, under the direction of the board of super-
visors may obtain an order from a judge of the supreme court,
or a county jndge of the county to which said warrant was
issued, requiring such non-resident, or any person having prop-
erty of such non-resident, or indebted to him, to appear and
answer concerning the property of such non- -resident, and the
same remedies and proceedings may be had in the name of the
county treasurer or comptroller before the officer granting such
order and with the like effect as are provided by the statute, in
ease of a judgment debtor after the return of an execution
against him, unsatisfied in whole or in part. (Id. § 10.)

Popenses of treasurer and assessor, how paid. The expenses
of county treasurers, and such compensation as their boafds of
supervisors shall allow them for their services in executing ‘this
132 CorPoraTIONS.

act, shall be county charges; and the expenses and charges for
the services of assessors under this act, shall be town charges,
and.audited and paid as such. (Laws 1851, ch. 371, § 11.)

10. On Corporations.

Companies liable to tacation, All moneyed or stock corpora-
tions deriving an income or profit from their capital, or others
wise, shall be liable to taxation on their capital in the manner
hereinafter prescribed. (1 R. S. 414.)

All banks, banking associations and other money corpora-
tions and associations, shall be liable to taxation on a valuation
equal ito the amount:of their capital stock paid in or secured to
be paid in, and'their surplus earnings (less ten per cent of such
surplus) in the manner now provided by law, deducting the
value of the real estate held by any such corporation or associ-
ation and taxable as real estate. (Laws 1863, ch. 240.)

‘Chapter 761 of the Laws of 1866,' given hereafter under this
subdivision, provides that no tax shall hereafter be assessed
upon the capital of any bank or banking association organized
under the authority of this State or of the United States, but
provides for the assessment of stockholders.

Any mutual life insurance company in this State, incorpo-
rated previously to the passage of the general insurance law on-
the tenth day of April, eighteen hundred and forty-nine, shall
be subject to taxation in the same manner as if it were incorpo-
rated under said general law, with a capital of one hundred
thousand dollars as required by the sixth section of the said gen-
eral law. (Laws 1853, ch. 469.) ,

Tax on non-resident bankers. All persons and associations
doing business in the State of New York, as merchants, bank-
ers, or otherwise, either as principals or partners, whether
special or otherwise, and not residents of this State, shall be
assessed and taxed on all sums invested in any manner in said
business, the same as if they were residents of this State; and
said. taxes shall be collected from the property of the firms,
persons or associations to which they severally belong. (Laws
1855, ch, 37.)
CoRPORATIONS. 133

« Officers, to deliver statements to. assessors: The president,
cashier, secretary, treasurer, ‘or other: proper officer, of every
such incorporated company, shall, on or before the first day of
July in each year, make and deliver to the assessors, or one of
them, of the town or:ward in which such company is liable to
be. taxed, according to the provisions of the sixth section‘ of the
second title of this. chapter, a written statement, specifying,

1. The real estate, if any, owned by suck company, the
towns or wards in which the same is situated, and the sums
actually. paid therefor. | - ‘

_ 2, The capital stock actually paid in and secured to be paid
in, excepting therefrom. the sums paid for' real estate, and thé
amount of such capital stock held :by the State, and by any
incorporated literary or charitable institution. And, —

3. The town or ward in which the principal office or place
of transacting the financial business of such company, is situ-
ated; or if there be no such principal office, the town or ward
in which its.operations are carried on, or in which it is liable
to be taxed, under the provisions of this chapter. (1 R. S.
414, § 2.)

Statement to comptroller. The president or other proper
officer of every such company, shall ‘also deliver to the comp:
troller, on or before the first day of July in each year, a written
statement; containing the same matters required by the forego-
ing section, to be specified in the statement to be delivered to
the assessors. The statements required by'this and the pre-
ceeding section of this title, shall be certified under the oath of
the said president or other proper officer, to be in all respects
just and true. (Id. § 3.)

Penalty. If the statements above required, or either of
them, shall not be furnished by any company to the assessors
and to the comptroller within thirty days after the time above
provided, the company neglecting to furnish such statements, or
either of them, shall forfeit to the people of this State, for ati
statement omitted to be furnished, the sum of two hundred and
fifty dollars; and it shall be the duty of the comptroller to fur-
nish the attorney general with an account of all companies that

ib
134 CoRPoRATIONS.

shall negect to render such lists, that he may prosecute for the
penalties hereby ee (1 RB. S. 415, § 4.)

Suit therefor. If any company that shall be prosecuted for
any § such penalty shall pay the costs of prosecution and furnish
the statement required, the comptroller, if he shall be satisfied
that the omission was not willful, may, in his discretion, discon-
tinue such suit. (Id. § 5.)

Companies, how assessed. The assessors shall enter all incor-
‘porated companies from which such statements shall have been
received by them, and the property of such companies, and the
property of all other incorporated companies, liable to taxation
in their respective towns, in their assessment rolls, in the follow-
‘ing manner:
1. They shall insert in the first column of their assessment
rolls, the name of each incorporated company in their respective
towns or wards, liable to taxation on its capital, or otherwise ;
and under its name they shall specify the amount of its capital
stock paid in, and secured to be paid in; the amount paid by
such company for real estate, then belonging to such company,
wherever the same may be situated, the amount of all surplus
profits or reserved funds, exceeding ten per cent of their capital
after deducting therefrom the said amount of said real estate,
and the amount of its stock, if any, belonging to the State, and
to incorporated literary and charitable ‘institutions.

2. In the second column they shall enter the quantity of real
estate owned by such company, and situated within their town
or ward; and in the third column, the actual value thereof,
pabliitd as in other cases.

3. In the fourth column they shall enter the amount of the
capital stock of every incorporated company paid in, and
secured to be paid in, and of all surplus profits or reserved
funds as aforesaid; after deducting the sums paid: out for all
the real estate of sual company, wherever the same may be
situated, and then belonging to it, and the amount of stock, if
any, belonging to the people of this State, and to incorporated

literary and charitable institutions. (Id. § 6, as amended 1853,
ch. 654.)
Corporations. 135

Taxes to be stated and collected. The amount of taxes assessed
on all incorporated companies liable to taxation shall be set
down by the board of supervisors in the fifth column of the
corrected assessment roll, and shall form a part of: the moneys
to be collected by the collector. (1 R. 8S. 417, as amended
1857, ch. 456.)

Property of corporations, where taxed. The real estate of
all incorporated companies liable to taxation shal] be assessed
in the town or ward in which the same shall lie, in the same
manner as the real estate of individuals. All the personal
estate of every incorporated company liable to taxation on its
capital, shall be assessed in the town or ward where the princi-
pal office or place for transacting the financial concerns of the
company shall be; or if such company have no principal office
or place for transacting its financial concerns, then in the town or.
ward where the operations of such company shall be carried on.
In the case of toll bridges, the company owning such bridge
shall be’assessed in the town or ward in which the tolls are
collected; and where the tolls of any bridge, turnpike, or canal
~ company, are collécted in several towns or wards, the company
shall be assessed in the town or ward in which the treasurer or
other officer authorized to pay the last preceding dividend,
resides. (1 R. S. 390, § 6.)

The place named in the certificate of incorporation of a man-
ufacturing corporation, organized under the general act, as the
place where the operations of the company are to be corrted on,
and. where the manufactory is situated, determines the location
of the corporation in respect to its liability to taxation. It
makes no difference that a treasurer’s office is kept and the
financial operations of the company are chiefly ‘managed at
another place. (Oswego Starch Co. v. Dolloway, 21 N. Y. 449.)

Capital stock.’ The capital stock of every company liable to
taxation, except such part of it as shall have been excepted in
the assessment roll, or as shall have been exempted by law,
together with its surplus profits or reserved funds, exceeding
ten per cent of its capital, after deducting the assessed value of
its real estate, and all shares of stock in other corporations actu-

.
136 CorPoRATIONS.

ally owned by such company, which are taxable upon their
capital stock under the laws of this State, shall be assessed at
its actual value, and taxed in the same manner as the other
personal and real estate of the county. (Laws 1857, ch. 456.)

Deposits in savings banks, etc. The deposits in any bank for
savings which are due to depositors, and the accumulations in
any life insurance company organized under the laws of this
State, so far as the said accumulations are held for the exclusive
benetit of the assured, shall not be liable to taxation, other than
the real estate and stocks which may be owned by such bank
or company, and which are now liable to taxation under the
laws of the State. (Id.)

Stockhoiders of banks to be taxed. No tax shall hereafter be
ussessed upon the capital of any bank or banking association
organized under the authority of this State, or of the United
States, but the stockholders in such banks and banking associa-
tions shall be assessed and taxed on the value of their shares
of stock therein ; said shares shall be included in the valuation
of the personal property of such stockholder, in the assessment, of
taxes at the place, town or ward where such bank or banking
association is located, and not elsewhere, whether the said stock-
holder reside in said place, town or ward, or not, but not at a
greater rate than is assessed upon other moneyed capital in the
hands of individuals in this State. And in making such assess-
-ment there shall also be deducted from the value of.such shares
such sum as is in the same proportion to such value as is the
assessed value of the real estate of the bank or banking associ-
ation, and in which any portion of their capital is, invested, in
which said shares are held, to the whole amount.of the capital
stock of said bank or banking association. And provided, fur-
ther, that nothing herein contained shall be held or construed
to exempt from taxation the real estate held or owned by any
such bank or banking association ; but the same shall be subject
to State, county, municipal and other taxation to the same
‘extent and rate and in the same manner as other real estate is
taxed. (Laws 1866 ch. 761.)
CorPoratTIoNns. 137

Oath of individual bankers. Every individual banker doing
banking business under the laws of this State, i is hereby required
to declare upon oath before the assessor the amount of capital
invested in such banking business, and each one hundred dollars
of such capital, for the purpose of this act and for the purpose of
taxation, shall be held and regarded as one individual share in
such banking business, and such shares are hereby declared to
be personal property. If such banker have partners he shall
declare upon oath before the assessor the number of shares
held by each of them in such banking business, ascertained as
above provided, and the shares.so held by any partner shall be
included in the valuation of his taxable property in the assess-
ment of all taxes levied in the town, school: district or ward
where such individual banker is located, and not elsewhere;
and such individual banker shall pay the same and make the
amount so paid a charge in his accounts with, such partners;
and if such individual banker have no partners he shall be held
to be sole owner of all the shares in such business of banking,
and the same shall be included in the valuation of his personal
property in the assessment of all taxes levied in the town, school
district or ward where his bank is located, and not clawhere.
(Laws 1866, ch. 761, § 2.)

List of stockholders.. There shall be kept at. all times in the
office where the business of such bank or banking association,
organized under the authority of this State or of the United
States, shall be transacted, a full and correct list of the names
and residences of all: the stockholders therein, and of. the num-
ber of shares held by each; and such list shall be subject to the
inspection of the officers authorized to assess taxes, during the
business hours of each day in which business may be legally
transacted. (Id. § 3.)

Non-resident stockholders. Where the owner of stock in any
bank or banking association organized under the laws of this
State, or the United States, shall not reside i in the same place.
where the bank or badldng association is located, the’ collector
and county treasurer shall, respectively, have the same power
as to collecting the tax to be assessed by this act as they have
by statute when the person assessed has removed from the town,

18

'
138 CoRPoRATIONS.

ward or county in which the assessment was made; and the
county treasurer, receiver of taxes or other officer authorized to
receive said tax from the collector may, all, or either of them,
have an action to collect the tax from the evuils of the sale of
his shares of stock, and the tax on the share or shares of said
stock shall be and remain a lien thereon till the payment of
said tax. (Laws 1866, ch. 761, § 5.)

Banks to retain dwidends. For the purpose of collecting
such tax, and in addition to any other tax law of this State,
not'in conflict with the Constitution of the United States, rela-
tive to the imposition of taxes, it shall be the duty of every bank
or banking association, and the managing officer or officers
thereof, to retain so much of any dividend or dividends belong-
ing to such stockholder as shall be necessary to pay any taxes
assessed in pursuance of this act, until it shall be made to appear
to such officer that such taxes have been paid. (Id. § 6.)

Savings banks. The privileges and franchises granted by the
legislature of this State to savings banks or institutions for
savings, are hereby declare to be personal property and liable
to taxation as such ih the town or ward where they are located,
to an amount not exceeding the gross sum of their irplns
earned and in the possession of said banks or institutions, and
the officers of such institutions or banks may be examined on
oath by assessors, as to the amount of such surplus; and the
property of such banks and. institutions shall be liable to seizure
and sale for the payment of all taxes assessed upon them for
said privileges and franchises. (Id. § 8.)

4 a

Application for reduction. Corporations may apply to the
assessors for a reduction of their assessments in the same man-
ner as private persona, heretofore given. (Laws 1857, ch. 536,

§ 3.)
Exemption. Corporations are not entitled | to the same

exemptions of property from taxes as individuals, (People ve
Commissioners of Taxes, 23 N. Y. 192.)

Stock, how assessed. In assessing taxes upon a corporation,
its stock is to be assessed at its wetual value whether this is
RalLRoabs. 139

above or below the nominal par value. This rule applies
equally, whether or not the corporation is possessed.of a reserve
fund. But where a surplus exists which must be included in
the amount of the assessment, its amount should be deducted
from the sum at which the stock would be estimated if the sur-
plus was considered as. embraced in the valuation. (Oswego
Starch Qo. v. Dolloway, 21 N. Y. 449.)

General principle. The principle of the Revised Statute as
to the taxation of corporations, appears to be to tax the real
estate, except as to canal, turnpike and bridge companies, upon
its actual value and for the benefit of the inhabitants of the
town and county where it is situated, in the same manner that
the property of individuals is taxed; and to tax the residue of
its capital after deducting the cost of its real estate, as personal
property, for the benefit. of the inhabitants of the town and
county where the financial concerns of the corporation are

carried on. (Utica Cotton Co. v. Oneida, 1 Barb. Ch. 432.)

Duty of supervisors. The board of supervisors having com-
pleted the assessment, shall transmit to the comptroller, with
the aggregate valuations of the real and personal estate in their
county, a statement showing the names of the several incor-
porated companies liable to taxation in such county ; ; the
amount of the capital stock paid i in and secured to be paid in,
by each ; the amount of real and personal property of each as
put daira by the ‘assessors, or by them; and the amount of
taxes assessed on each. In those counties in which there is no
such company, the boards of supervisors shall certify such fact
to the comptroller, with their returns of the aggregate valua-
tions of real and personal estate. (1 R. 8. 417.)

11. On Ramroaps,

The law of 1857, chapter 536, which provided a system for
taxing railroad corporations different from that of other corpor-
ations has been repealed, and such corporations are now taxed
the same as others..; From what we have -heretofore given on
the subject of taxing corporations, we derive the following
rules for taxing railroads.
140 RarRoabs. '

The real estate of railroad companies is to be assessed in the
town or ward where the same shall be, and the personal estate
in the town or ward where the pee business office -is
situated.

The officers of railroad eaaioralibas “shall, on or before the
first of July in each year, deliver to the assessors of any town
or ward, where they are liable to taxation, a written statement,
specifying the real estate owned in each town and its cost, the
capital stock paid or secured to be paid, and the proportion of
any held by the State or any incorporated literary or charitable
institution, and the town or ward where their principal busi-
ness is transacted.

Their property shall be entered by the assessors in the assess-
ment roll, if in the town or ward where the principal office is
located, in conformity with the rule ‘for taxing corporations
heretofore given. In other towns, where there is nothing but
the real estate to assess, it is unnecessary to do more than
simply enter the name of the corporation, describe the property
and estimate its value.

The roadway superstructure or buildings, which constitute
the real estate, should be assessed on the standard of actual
value for the purposes to which they have been devoted, and
not as mere land.

The capital stock, which covers the personal property, includ-
ing the surplus of any over ten per cent, shall be assessed on
the same principle, after deducting the assessed valuation of the
real estate of taxable stocks of other corporations as required
by statute. The best criterion of the value of a stock’ is the
market value, which, when it can be ascertained, represents
the intrinsic valite more nearly than any other standard within
reach of the assessors.

All real estate owned, possessed or appropriated by railroad
companies, is to be assessed. (People v. Erie R. &. Co., 52
Barb. 105.)

How assessed.—The real estate of railroad corporations should
be assessed at its value for the purpose to which it has been
adapted, and not as mere farming lands; and in estimating the
. RatLROADSs. 141

same, the assessors are not bound to consider it as mere land
and superstructure isolated in their town from the other parts
of the road. They are entitled to estimate the value of that
part of the real estate within their jurisdiction, which contrib-
utes to make up a complete and useful railroad, extending
beyond the town they represent. (People v. Fredericks, 48
Barb. 173.) °

A railroad corporation should be regarded as a resident of
the various towns and wards through which its road extends,
and assessed therein for its real estate the same as taxable
inhabitants, The real estate of railroad companies which is
occupied and used by them for railroad purposes is not required

to be assessed as ‘non-resident lands.” (Id.) ‘
CHAPTER IX.
OF THE SUPPORT OF THE POOR AND INSANE.

1. Of the support of the poor.
2. Of the support of insane persons.

1. Or tae Suprort or tHE Poor.

Supervisors to determine number of superintendents. It shall
be lawful, hereafter, for the board of supervisors in any county
at any annual meeting of such board, to direct by resolution,
that thereafter, only one county superintendent of the poor
shall be elected in and for such county, who shall hold his office
for three years, but in all counties where no such resolution
shall have been passed, three county superintendents of the
poor shall be elected. And, after the board of supervisors of
any county shall have, by resolution, directed that only one
superintendent of the poor shall be elected in and for such
county, the said board may, at any annual meeting thereof,
revoke such resolution, and may, by resolution, direct that
thereafter, three superintendents of the poor shall be elected in
and for such county. The superintendent of the poor who
shall be in office at the time of the adoption of the. resolution
hereby authorized, shall hold his office (subject to.all provisions
of law), until the expiration of the term of office for which he
was elected. If the term of office of such superintendent will
expire on the thirty-first day of December of the same year of
the adoption of said resolution, then three superintendents of
the poor for said county shall be elected at the next generai
election, whose term of office, respectively, shall be determined
in accordance with the provisions of section three of said. chap-
ter four hundred and ninety-eight. ‘If the term of office of the
superintendent of the poor in office at the time of the adoption
144 Support .oFr THE Poor.

of said resolution, will not expire during the year of the adop-
tion of said resolution, then, at the general election to be held
next thereafter, there shall be elected two superintendents of
the poor for said county, and their term of office shall be deter-
mined in accordance with the provisions of section three of
chapter four hundred and ninety-eight of the Laws of eighteen
hundred and forty-seven, but for such term that the terms of
the three superintendents of the poor shall so expire, that one
of thém shall be to be filled at each annual election thereafter.
In any county where such resolution has been already adopted,
there shall be elected annually thereafter, at the general election
in each year, one county superintendent of the poor, who shall
hold his office for three years; and in each of the counties of
this State having a county poor- -house, the superintendent of
the poor of such counties, or saparintandeniis, if there be more
than one, shall appoint a iceoper or keepers of such county poor-
‘house, and shall have full power, at any time, to remove any
keeper and appoint another in his stead. And if the keeper
of any such poor-house shall neglect or refuse to leave the same,
or surrender to the snperintendent or superintendents the pos-
session of the same, when such possession is demanded, the said
superintendent or superintendents shall have power, and are
hereby authorized, to proceed against said keeper in his or their
name of office, and to remove said keeper from such poor-house
by summary proceedings, in the same manner as is provided
by article second, of chapter eight of part third of the Revised
Statutes, entitled “ Summary proceedings to recover possession
of land in other cases,” so far as the same are applicable, except
that it shall only be necessary for the superintendent to set forth
in his affidavit, or prove upon the hearing, the following facts,
to entitle him to the warrant of removal::

1. That the party commencing the proceedings is the super-
intendent or superintendents of the poor of the county.

2. That the county has a county poor-house, and that the
keeper is in possession of such poor-house and that he refuses
to surrender up the possession of such poor- -housé,; or remove
from the same, after the same shall have been demanded by
such superintendent of the poor. (Laws 1847, ch. 498, as
amended 1862, ch. 298.)
Support or THE Poor. 145

Term of office. In counties where only one superintendent
of the poor shall be chosen he shall hold his office for three
years, but in counties where three are chosen, one of the said
superintendents so elected shall hold his office for one year, one
for two years and one for three years, and the clerk of the
county shall, on the first day of January after such election,
determine - by lot, which of said superintendents shall hold his
office for one year, which for two and which for three years,
and annually thereafter, there shall be-elected one superintend-
ent who shall hold his office for three years. (Laws 1847,
ch. 498.)

Vacancies, how filled. Boards of supervisors shall appoint
county superintendents of the poor, to fill vacancies which may
happen in such offices. (Id.)

To give bond. Every person hereafter elected to the office of
superintendent of the poor shall, within ten days after his elec-
tion, give a bond to the supervisors, with two or more sufficient
sureties, to be approved by the board of supervisors, and in such
sum as they shall direct, conditioned that such person shall faith-
fully execute the duties of his office, and shall pay according to
law all money which shall come to his hands as superintendent
of the poor, and render a just and true account thereof to the
board of supervisors.

Such bond with the approbation of the board of supervisors
indorsed thereon by their clerk, shall be filed in the office of
the county clerk. (Laws 1848, ch. 327.)

It shall be the duty of the board of supervisors of the several
counties, to fix the penalty of the bonds of superintendents of
the poor, at their next annual session; and the sureties may be
approved by the county clerk in the recess of the board of
supervisors. (Laws 1850, ch. 12.)

Superintendents of the poor hereafter to be elected, may have
until the first day of January next after the election, to take
the oath of office and file their official bond. (Laws ‘1850,
ch. 12.)

Supervisor not eligible. No supervisor is eligible to the office
of superintendent of the poor. (Laws 1853, ch. 80.)
19
146 Support oF THE Poor.

Powers and duties of superintendent. They shall be a cor-
poration by the name of the superintendents of the poor of the
county for which they shall be appointed, and shall possess the
usual powers of a corporation for public purposes; they shall
meet as often as the supervisors of the county shall direct, at
the county poor-house, if there be one, or at the place of hold-
ing courts in their county, or at one of the places of holding
courts, if there be more than one, and at such other times and
places as they shall think expedient; they shall have a-general
superintendence and care of the county poor who may be in
their respective counties; and shall have power, and it shall be
their duty,

1. To provide suitable places for the keeping of such poor,
when so directed by the supervisors of any county where houses
for that purpose have not been erected by the county; and for
that purpose, to rent a tenement or tenements, and land not
exceeding fifty acres, and to cause the poor of the county to be
maintained in such places.

2. To establish and ordain prudential rules, regulations and
by-laws, for the government and good order of such places so
provided, and of the county poor-houses, and for the employ-
ment, relief, management and government of the persons therein
placed; but such rules and regulations shall not be valid until
sanctioned by a majority of the judges of the county courts of
such county in writing.

8. To employ suitable persons to be keepers of such houses
or places, and all necessary officers and servants, and to vest
such powers in them for the government of such houses
as shall be necessary, reserving to the paupers who may be
placed under the care of such keepers the right of appeal to the
superintendents.

4. In the counties where a poor-house is erected, or other
place provided for the poor, to purchase the furniture, imple-
ments and materials that shall be necessary from time to time
for the maintenance of the poor therein, and their employment.
in labor or manufactures, and to sell and dispose of the proceeds
of such labor as they shall deem expedient.

5. To prescribe the rate of allowance to be made to any per-
sons for bringing paupers to the county poor-house or place
Support oF THE Poor, 147

provided for the poor, subject to such alteratious as the board
of supervisors may, by a general resolution, make.

6. To authorize the keepers of such houses or places so pro-
vided, to certify the amount due to any person for bringing such
paupers; which amount shall be paid by the county treasurer,
on the production of such certificate, countersigned and allowed
by any two superintendents.

7. To decide any dispute that shall arise concerning the set-
tlement of any poor person, summarily, upon a hearing of the
parties; and for that purpose, to issue subpoenas to compel the
attendance of witnesses, and to administer oaths to them in
the same manner, with the like power to enforce such process
as is given to justices of the peace in any matter cognizable by
them; their decisions shall be filed in the office of the county
clerk within thirty days after they are made, and shall be con-
elusive and final upon all parties interested.

8. To direct the commencement of suits by any overseers of
the poor who shall be entitled to prosecute for any penalties,
or upon any recognizances, bonds or securities taken for the
indemnity of any town or of the county; and in case of the
neglect of any such overseer to commence and conduct such
suits, without the authority of such overseers, in their names.

9. To draw from time to time on the county treasurer for all
necessary expenses incurred in the discharge of their duties,
which drafts shall be paid by him out of the moneys placed in
his hands for the support of the poor.

10. To render to the board of supervisors of their county, at
their annual meeting, an account of all moneys received and
expended by them, or under their direction, and of all their
proceedings.

11. To pay over all moneys remaining in their hands, within
fifteen days after the expiration of their office, to the county

_ treasurer, or to their successors. (1 R. 8. 617, § 16.)

Supervisors may erect poor-house. The board of supervisors
of any county in this State in which a county poor-house is not
already erected, may at any annual or special meeting thereof
determine to erect such house for the reception of the poor of
their county; and upon filing such determination with tho
148 Supporr or THE Poor.

clerk of the county they may direct the superintendents of the
poor of such county to purchase one or more tracts of land not
exceeding two hundred acres and to erect thereon one or more
suitable buildings for the purpose aforesaid. To defray the
expenses of such purchase and bnildings the said board may
raise by tax on the real and personal estate of the inhabitants
of the same county, asum not exceeding seven thousand dol-
lars, by such installments and at such times as they may judge
expedient. The said tax shall be raised, assessed and collected
in the same manner as the other county charges, and shall be
paid by the county treasurer to the superintendents of the poor
of the county to be applied in defraying the expenses aforesaid.
(1 BR. 8. 618.)

The board of supervisors have power to purchase, for the use
of their county, any real estate necessary to the erection of
public buildings and for the support of the poor of such county,
‘and to locate the site of buildings when they are not already
Jocated. (Laws 1849, ch. 144.)

Poor to be a county charge in certain counties. In the coun-
ties of Warren, Washington, Saratoga and Genesee, poor per-
sons entitled to support as aforesaid, shall he maintained at the
expense of the said counties respectively; and all costs and
charges attending the examinations, conveyance, support and
necessary expenses of paupers within the said counties respect-
ively, shall be a charge upon the said counties, without reference
to the number or expenses of paupers which may be sent to the
poor-house of said counties from or by any of the towns therein.
The said charges and expenses shall be reported by the super-
intendents of the poor of the said counties to the boards of
supervisors therein respectively, and shall be assessed, levied
and collected of and upon the taxable real and personal estate
in the said counties, in the same manner as other county charges.

(1 RB. 8. 620, § 23.)

When a county charge in other counties. The board of super-
visors of any county in this State, at any annual meeting, or at
any special meeting called for that purpose, may determine to
abolish all distinction between county poor and town poor in
Support oF THE Poor. 149

their counties respectively, and to have the expense of main-
taining all the poor a county charge; and upon their filing such
determination, duly certified by the clerk of the board, with
the county clerk, the said poor shall be maintained, and the
expense thereof defrayed in the manner prescribed in the pre-
ceding section relative to the counties of Warren, Washington,
Saratoga and Genesee. (1 R. 8. 620, § 24.)

The supervisors may revive the distinctions between town
and county poor. (Laws 1849, ch. 194.)

Notice of determination of supervisors. In those counties
where the supervisors shall determine to abolish the distinction
between town poor and county poor, and to have all the poor
a county charge, it shall be the duty of the clerk of the board
of supervisors immediately to serve notice of such determina-
tion on the overseers of the poor of every town in the county.
Within three months after the service of such notice, the over-
seers of the poor of every town shall pay over all moneys
which shall remain in their hands, after discharging all demands
against them as such overseers, to the county treasurer, to be
applied by him towards the future taxes of such town. In case
of neglect to pay over such moneys, the county treasurer may
maintain an action therefor, in which he shall recover interest
on the moneys withheld, from the time they should have been.
paid over. (1 R. 8. 620, § 21.)

The clerk of the board must also serve notice of such deter-
mination on the clerk of each town, village or city within such.
county. (Id. § 25.)

Tow supported. In all the other counties of this State, ex-
cept the counties of Warren, Washington, Saratoga, Genesee,
and those counties of which the board of supervisors shall file
the determination aforesaid, the poor, having a settlement in
any town in such county, shall be supported at the expense of
such town, and the poor not having such settlement shall be sup-
ported by the county in which they may be. (1 R. S. 621, § 28.).

The supermtendents of the county poor-houses are required
to cause all county and town paupers, over the age of five and
under the age of sixteen years, in the poor-houses, to be taught

)
150 Support oF THE Poor.

and educated, in the same manner as children are now taught
in the common schools, at least one-fourth part of the time
such paupers shall remain in such poor-house.

The expense of teaching and educating such paupers must
be paid by the counties and towns, in the same manner as
other contingent charges are paid for the support of said
paupers. (Laws 1831, ch. 277.)

Expenses of supporting poor, how defrayed. In those counties
where the respective towns are required to support their own
poor, the county treasurers thereof shall respectively open and
keep an account with each town, in which the town shall be
credited with all moneys received from the same, or from its
officers, and shall be charged with the moneys paid for the
support of the poor chargeable to such town. And if there be
a county poor-house, or other place provided in such county
for the reception of the poor, the superintendent of the poor
of the county shall, in each year, before the annual meeting of
the board of supervisors of such county, furnish to the county
treasurer a statement of the sums charged by them, as herein-
after directed, to the several towns for the support of their
poor, which shall be charged to such towns respectively, by the
county treasurer in his accounts. (1 R. 8. 626.)

In those counties in which a poor-house shall be established,
or a place provided, by the superintendents, for the reception
of the poor, and in which the several towns shall be liable for
the support of their poor respectively, it shall be the duty of
the superintendents, annually, and during the week preceding
the annual meeting of the board of supervisors, to make out a
statement of all the expenses incurred by them the preceding
year, and of the moneys received, and exhibiting the deficiency,
if any, in the funds provided for the defraying such expenses;
and they shall apportion the said deficiency among the said
several towns, in proportion to the number and expenses of the
paupers belonging to the said towns, respectively, who shall
have been provided for by the said superintendents, and shall
charge the said towns with the said proportions; which state-
ment shall be by them delivered to the county treasurer, as
before directed. (Id.)
: Suprort oF THE Poor. 151

At the annual meeting of the board of supervisors, the
county treasurer shall lay before them the account so kept by
him; and if it shall appear that there is a balance against any
town, the said board shall add the same to the amount of taxes
to be levied and collected upon such town, with the other con-
tingent expenses thereof, together with such a sum for interest,
at the rate of seven dollars on the hundred, as will reimburse
and satisfy any advance that may be made, or that may have
been made, from the county treasurer, for such town; which
moneys, when collected, shall be paid to the county treasurer.
(1 R. S. 626.)

The superintendents of the poor in each county shall annually
present to the board of supervisors, at their annual meeting,
an estimate of the sum which, in their opinion, will be neces-
sary, during the ensuing year, for the support of the county
poor; and the said supervisors shall cause such sum as they
may deem necessary for that purpose, to be assessed, levied
and collected, in the same manner as the other contingent ex-
penses of the county, to be paid to the county treasurer, and
to be by him kept as a separate fund, distinct from the other
funds of the county. (Id.)

Supervisors to raise money. In those counties which have
adopted the three hundred and thirty-fourth chapter of the
Laws of eighteen hundred and forty-five, relative to the “tem-
porary relief of the poor in the county of Livingston” (as
authorized by Laws 1846, ch. 245), the board of town auditors
shall, at their annual meeting, on the Thursday preceding the
meeting of the board of supervisors, make an estimate, to be
signed by a majority of the board, of the sum which they shall
deem necessary for the temporary relief and support of the
poor the ensuing year, and to supply any deficiency in the pre-
ceding year, and shall cause the said estimate to be laid before
the board of supervisors of such county, on the first day of their
then next annual meeting. The board of supervisors shall
cause the said sum to be levied and collected in the town
where the same was estimated to be necessary as aforesaid, in
the manner now provided by law in respect to other town
152 Support oF THE Poor.

charges, and to be paid to the overseers of the poor of such
towns. (Laws 1845, ch. 334.)

To audit accounts of supervisors. In such counties it shall
be the duty of the board of supervisors to examine the accounts
of the superintendents of the poor, and audit the same. (Id.)

Leports by supervisors of towns. It shall be the duty of the
supervisors of every town in those counties where all the poor
are not a county charge, to report to the clerk of the board of

supervisors, within fifteen days after the accounts of the over-
seers of the poor have been settled by the board of town audit-
ors, in each year, an abstract of all such accounts for the pre-
ceeding year, which shall exhibit the number of paupers that
have been relieved or supported in such town, the preceding
year, specifying the number of county paupers, and of town
paupers, the whole expense of such support, and specifying the
allowance made to overseers, justices, constables, or other offi-
cers, and any other items which shall not comprise any part of
the actual expense of maintaining the paupers. (1 R. 8. 632.)
See Form 48.

Duty of clerk of supervisors. The said abstracts shall be
delivered by the clerk of the board of supervisors, to the county
superintendents, to be included by them in their report afore-

said. (Id.)

Penalty for neglect and for false report. Any superintend-
ent, supervisor, or clerk, who shall neglect or refuse to make
such reports, abstracts, or copies aforesaid, or who shall willfully
make any false report, abstract, or copy, shall forfeit one hun-
dred dollars, to be recovered by the district attorney of the
county, in the name of the people of this State, and to be paid
into the county treasury, for the benefit of the poor thereof.
The secretary of State shall give notice to the district attorney
of the county, of every such neglect or misconduct ; and it shall
be the duty of the district attorney, on receiving such notice,
or in any way receiving satisfactory information of such neglect
or misconduct, to prosecute for the recovery of such penalties.

a.)
Support oF THE Poor. 153

Penalty on superintendents for neglect to render accounts, ete.
Every county superintendent who shall neglect to render any
account, or statement to the board of supervisors, as herein
required, or to pay over any moneys, within the time prescribed
by law, shall forfeit two hundred and fifty dollars, to be sued
for and recovered by and in the name of the county treasurer.
The superintendents shall also be liable to an action, either
jointly or severally, by the county treasurer, for all moneys
which shall be in their hands after the time the same should
have been paid over according to law, with interest thereon, at
the rate of ten dollars upon the hundred for a year, from the
time when the same should have been paid over. (1 R. S. 630.)

Certain counties may restore the distinction between town and
county poor. The board of supervisors in any of the counties
of Livingston, Sullivan, Broome, Cortland, Orange, Allegany,
Seneca, Franklin, Onondaga and Ulster, at any annual meet-
ing, by a vote of a majority of all the members elected, in favor
thereof, may determine to restore the distinction between
county poor and town poor in their counties respectively ; and
upon their filing such determination duly certified by the clerk
of the board, with the county clerk, the distinction between the
county poor and town poor shall thereupon be restored, from
and after the time to be fixed by such board of supervisors,
either at the commencement or the close of the year for which
such supervisors were elected to serve. It shall not be lawful
for any officer, whose duty it may be to provide for the main-
tenance, care or support of the poor and indigent persons at
public expense, to put up at auction or sale, the keeping, care
or maintenance of any such poor or indigent person to the low-
est bidder, and every contract which may be entered into for
the support, care or maintenance of any such poor or indigent
person, in pursunance of, or accordance with, any bid or bids
made at any auction or public competition for the support, care
or maintenance of any such poor persons, shall be absolutely
void. (Laws 1848, ch. 176.)

Support of idle and truant children. The expenses of pro-
viding and maintaining a place for the reception, clothing,
20
154 Support or Insane PErsons.

support and instruction of idle and truant children, shall be
defrayed in the same manner as charges for the support of
paupers chargeable upon such city or village ; and the corporate
authorities of every city and village shall certify to the board
of supervisors of the county, at their annual meetings, the
amount necessary for said purposes, which amount the said
supervisors shall cause to be levied and collected as part of the
taxes for the support of the poor, chargeable to such city or
village. (Laws 1853, ch. 185.) .

2. Or tHE Support or Insane Persons.

Number of patients allowed to each county. Each county
may at all times have one indigent insane patient in the State
lunatic asylum, whose disease at the time of admission was a
first attack, and did not exceed six months; and such further
number of either old or recent cases as the asylum can accom-
modate, in proportion to the insane population of the county.
The patients shall be designated by the superintendents of the
poor, or if the county has no such superintendents, by the first
judge. (Laws 1842, ch. 135.)

When a person in indigent circumstances, not a pauper,
becomes insane, application may be made in his behalf to the
first judge of the county where he resides; and said judge shall
call two respectable physicians and other credible witnesses,
and fully investigate the facts of the case, and, either with or
without the verdict of a jury, at his discretion, as to the question
of insanity, shall decide the case as to his indigence. And if
the judge certifies that satisfactory proof has been adduced
showing him insane, and his estate is insufficient to support him’
and his family (or if he has no family, himself), under the
visitation of insanity, on his certificate, authenticated by the
county clerk and the seal of the county court, he shall be
admitted into the asylum (State lunatic asylum), and supported
there at the expense of said county, until he shall be restored
to soundness of mind, if effected in two years. The judge, in
such case, shall have requisite power to compel the attendance
of witnesses and jurors, and shall file the certificate of the
physicians, taken under oath, and other papers, with a report -
of his proceedings and decision, with the clerk of the county,
Support or Insane PErRsons. 155

and report the facts to the supervisors, whose duty it shall be
at their next annual meeting to raise the money requisite to
meet the expenses of support accordingly. (Laws 1842, ch.
135, § 26.)

No person in indigent circumstances, not a pauper, shall be
admitted into the asylum on the certificate of a county judge,
made under and pursuant to the provisions of the above sec-
tion, unless such person has become insane within one year
next prior to the granting of such certificate by the county
judge; and it shall be the duty of said judge when an applica-
tion is made to him pursuant to said twenty-sixth section of
said act, to cause such reasonable notice thereof, and of the
time and place of hearing the same, to be given to one of the
superintendents of the poor of the county chargeable with
the expense, of supporting such person in the asylum if admit-
ted, or if such expense is chargeable to a town or city, then to
an overseer of the poor of such town or city, as he may judge
reasonable under the circumstances, and he shall then proceed
to inquire as to the time when such person became insane, and
shall, in addition to the requirements of said twenty-sixth sec-
tion, state in his certificate that satisfactory proof has been
adduced before him, that such person became insane within a
year next prior to the date of his certificate.

On granting such certificate the judge may, in his diserction,
require the friends of the patient to give security to the super-
intendent of the poor of the county, to remove the patient from
the asylum at the end of two years, in case he does not sooner
recover. When a patient who is admitted into the asylum on
the certificate of a county judge, given pursuant to the twenty-
sixth section of the aforesaid act, has remained in the asylum
two years and has not recovered, the superintendent of the.
asylum shall send notice by mail, to the overseer of the poor
of the town where the patient resided at the time of his admis-
sion into the asylum, or to the county judge of the county from
which he was sent, that such patient has remained two years
in the asylum and has not recovered, and that he should be
removed from the asylum, and in case he is not removed the
expense of his support will be chargeable to the county until
he is so removed, and then such expense shall be chargeable to
156 Support or Insane Persons.

the county accordingly; but in every case where a patient
admitted into the asylum pursnant to the provisions of the
twenty-sixth section of said act, shall have remained there two
years, and has not recovered, the managers of the asylum may,
in their discretion, cause such patient to be returned to the
county from which he came, and charge the expense of such
removal to the county. (Laws 1850, ch. 282.)

When counties to support such persons. When an insane
person in indigent circumstances shall have been sent to the
asylum by his friends, who have paid his bills therein for six
months, if the superintendent shall certify that he is afit patient
and likely to be benefited by remaining in the institution, the
supervisors of the county of his residence are authorized and
required, upon an application under oath in his behalf, to raise
a sum of money sufficient to defray the expenses of his remain-
ing there another year, and pay the same to the treasurer of
the asylum. And they shall repeat the same for two succeed-
ing years, upon like application and the production of a new
certificate each year, of like import from the superintendent.
(Laws 1842, ch. 135, § 27.)

Concerning insane prisoners. When a person shall have
escaped indictments, or shall have been acquitted of a criminal
charge upon trial, on the ground of insanity, the court, being
certified by the jury or otherwise, of the fact, shall carefully
inquire and ascertain whether his insanity in any degree con-
tinues, and if it does, shall order him in safe custody, and to be
sent to the asylum. If such person be sent to the asylum, the
county from which he is sent shall defray all of his expenses
while there, and of sending him back if returned; but the
county may recover the amount so paid, from his own estate if
he have any, or from any relative, town, city or county that
would have been bound to provide for and maintain him else-
where. (Id. § 81.)

If any person in confinement, under indictment or under
sentence of imprisonment, or under a criminal charge, or for
want of bail for good behavior, or for keeping the peace, or for
appearing as a witness, or in consequence of any summary con-
Support or Insane Persons. 157

viction, or by order of any justice, or under any other than
civil process, shall appear to be insane, the first judge of the
county where he is confined, or if the’ first judge be absent from
the county, any county judge of the degree of counselor of the
supreme court, shall institute a careful investigation, call two
respectable physicians and other credible witnesses, invite the
district attorney to aid in*the examination, and if he deem it
necessary, call a jury, and for that purpose is fully empowered
to compel the attendance of witnesses and jurors, and if it be
satisfactorily proved that he is insane, said judge may discharge
him from imprisonment, and order his safe custody and removal
to the asylum, where he shall remain until restored to his right
mind; and then, if the said judge shall have so directed, the
superintendent shall inform the said 4udge, and the county:
clerk and the district attorney, thereof, so that the person so
confined may, within sixty days thereafter, be remanded to
prison, and criminal proceedings resumed, or otherwise dis-
charged ; or if the period of his imprisonment shall have expired
he shall be discharged. The provisions of the last preceding
section requiring the county to defray the expenses of a patient
sent to the asylum, shall be equally applicable to similar
expenses arising under this section and the one next following.
(Laws 1842, ch. 135, § 32.)

As. to persons imprisoned on attachment, etc. If a person
imprisoned on attachment, or any civil process, or for the non-
payment of a militia fine, becomes insane, one of the judges
mentioned in the last preceding section of this act, shall insti-
tute like proceedings in his case as are required in the case
provided for in said section; but notice shall in such case be
given by mail or otherwise, to the plaintiff or his attorney, if
in the State; and if it shall be proved to the satisfaction of
said judge that the prisoner is insane, he may discharge him
from imprisonment and order him into safe custody and to be
sent to the asylum ; nevertheless, the creditor may renew his pro-
cess and arrest again his debtor when of sound mind. (Id. § 33.)

Certain patients to be supported by counties. The expenses
of clothing and maintaining, in the asylum, a patient who has
158 Support oF Insane PrErsons.

been received upon the order of any court or officer, shall be
paid by the county from which he was sent to the asylum.
The treasurer of said county is authorized and directed to pay
to the treasurer of the asylum the bills for suclt clothing and
maintenance as they shall become due and payable, according
to the by-laws of the asylum, upon the order of the steward;
and the supervisors of said county shall annually levy and raise
the amount of such bills, and such further sums as will probably
cover all similar bills for one year in advance. Said county,
hoivever, shall have the right to require any individual, town,
city, or county that is legally liable for the support of such
patient, to reimburse the amount of said bills, with interest from
the day of paying the same. (Laws 1842, ch. 135, § 33.)

Eapense of removing certain patients, how paid. Whenever
the managers shall order a patient removed from the asylum to
the poor-house of the county whence he came, the superin-
tendent of the poor of said county shall audit and pay the
actual and reasonable expenses of such removal as part of the
contingent expenses of said poor-house. But if any town or
person be legally liable for the support of such patient, the
amount of such expenses may be recovered for the use of the
county, by such superintendents. If such superintendents of
the poor neglect or refuse to pay such expenses, on demand,
the treasurer of the asylum may pay the same and charge the
amount to the said county ; and the treasurer of the said county
is authorized to pay the same, with interest after thirty days;
and the supervisors of the said county shall levy and raise the
amount as other county charges. (Id. § 38.)

Expense of supporting lunatics, how recovered. Every town
or county paying for the support of a lunatic in the asylum, or
his expenses in going to or from the same, shall have the like
rights and remedies to recover the amount of such payments,
with interest from the time of paying each bill, as if such ex-
penses had been incurred for the support of the same, at other
places, under existing laws. (Id. § 39.)

Support of idiots. The State asylum for idiots 1s to receive
and educate, gratuitously, one hundred and twenty pupils, to
Support oF INSANE PERSONS. 159

be selected in equal numbers, as near as may be, from each
judicial district, from those whose parents or guardians are
unable to provide for their support therein, to be designated as
State pupils. (Laws 1862, ch. 220.)

And the supervisors of any county in the State, from which
State pupils may be selected and received into the asylum, are
authorized and required while such pupils remain at the asylum,
to raise the sum of twenty dollars annually, for the purpose of
furnishing suitable clothing for each pupil from said county;
and on or before the first day of April in each year, pay over
the same to the treasurer of the asylum. The superintendent
shall immediately, on receiving any pupil, give notice thereof
to the clerk of the board of supervisors of the county from which
such pupil shall have been sent to said asylum. (Id. § 17.)
CHAPTER X.
IN RELATION TO ROADS AND BRIDGES

. General powers.

: Supervisors to raise money.

. Proceedings to collect ingaid labor.

. When to appoint special commissioners to lay out road.
. Board to audit damages on laying out road.

. Of the erection and repair of bridges.

. Bridges between adjoining towns...

. Application to supervisors for leave to erect bridge.,

. Plank-roads and turnpikes.

. Powers of supervisors as to toll.

SOOM FD OP OO WD

rm

1. Generat Powzrs.

Section two of chapter 855 of the Laws of 1869, confers upon
boards of supervisors the following additional powers and
duties relative to roads and bridges:

Such boards of supervisors shall. have power to provide for
the use of abandoned turnpike, plank or macadamized roads
within any town as public highways; and for the improvement
of any public highway laid: out in pursuance of law; and for
the location, erection, repair or purchase of any bridge, except
over navigable streams; and for apportioning’ the expense of
any public road or bridge upon such towns as may be just ; and
for the borrowing of money by any town or towns, or by the
county, for the purposes aforesaid; or for general purposes in
anticipation of taxation for such purpose authorized by law;
but jurisdiction in the cases aforesaid shall not ‘be exercised
without the assent of two-thirds of all the members elected to
such board, to be determined by yeas and nays, which shall be
entered on its journal’; and no special ordinance relating to any
one town or ward only shall become operative unless it shall
receive the affirmative vote of: the SRpEETAHOt representing such
town or ward. '

21
162 Supervisors TO Rarsz Money.

9. Surrervisors to Raise Money.

Repairs of roads and bridges. The commissioners of high-
ways of each town, shall deliver to the supervisor of such town,
a statement of the improvements necessary to be made on the
roads and bridges, together with the probable expense thereof ;
which supervisor shall lay t the same before the board of super-
visors at their next meeting.’ The board of supervisors shall
cause the amount so estimated to be assessed, levied and col-
lected, in such town, in the same manner as other town charges ;
but the moneys to he raised in any such town shall not exceed,
in any one year, the sum of two hundred and fifty dollars. (1
R. 8. 502, § 4.) See. ors 49,

Additional Dt on _ By the act of 1832 (ch. 274),
“for the more effectual improvement of roads.and bridges,” it
was provided, that when the commissioners should not’ deem
the sum of two hundred and fifty dollars sufficient to pay ‘the
expenses actually necessary for the improvement of roads and
bridges, the town might authorize and the supervisors cause a
larger sum to be raised. The act is as follows:

Whenever ‘the commissioners of highways of any town in
this State shall be of the opinion, that. the sum of two hundred
and fifty dollars, as now allowed by law, will be insufficient to
pay the expenses actually necessary for the improvement of
roads and bridges, it shall be lawful for such commissioners to
apply, in open town meeting, for a vote authorizing such addi-
ttional sum to be raised as they-tmay deem necessary for the
purpose aforesaid, not exceeding two hundred and fifty dollars,
‘in addition to the sum now allowed by. law. §:1.)

Wotioe of . ‘ipiatiaiton, Before ee gneh, application, it
shall be the duty of the commissioners to give notice of. their
intended application by posting the same. in a conspicuous
manner in at least five of the most public places in such town,
‘at least four weeks next preceding the annual town meeting ;
sueh notice shall specify the amount to be applied for, and: the
purposes for which the same is intended, to be appropriated,
with the probable amount necessary to be expended at. each
plaee if there shall be more than one. (§ 2.)
Supervisors To. Ratsr Money. 163

To exhibit accounts, Whenever any application for a grant
of money for the purposes mentioned in the first section of this
act, shall be made to any town meeting, it shall be the duty of
the commissioners making the same, to exhibit a statement of
their accounts, and an estimate of the expenses necessary for
the improvement of roads and bridges in such town the ensu-
ing year. (Laws 1832, chap. 274, § 3.) _ ,

Supervisors to raise money. If the town meeting shall, by
their votes, determine that a sum over and above the amount
now allowed by law will be necessary for the improvement of
roads and bridges, or to pay any balance that may be due, the
clerk shall enter such resolution as shall be agreed to, in the
minutes of the meeting, and deliver a copy thereof to the super-
visor of the town, who shall lay the same before the board of
supervisors. at their next annual meeting; and it shall be their
duty to cause the amount specified in such: resolution, to be
levied and collected, in the same manner as other town charges
of such town. (§ 4.)

If any town shall, at any annual meeting, have already voted
to raise a sum siceetiing two hundred and fifty dollars, for the
purposes aforesaid, it shall be the duty of the board. of supervis-
ors of the county in which such town is situated to assess, levy
and collect the sum so voted to be raised upon said. town. (§ 5.)

Further appropriation. By the fifth subdivision of section
first of the act of 2e8 (ch. 314), “to enlarge the powers of
boards of supervisors,” the board of supervisors are empowered:

To cause to be levied, collected and paid, in the manner now
provided by law, such sum of money, in addition to the sum
now allowed 6y law, not exceeding five hundred dollars in any
one year, as a majority of the qualified voters of any town may
at any legal town meeting have voted to be raised, upon their
town, for constructing or repairing roads and bridges in such
town. So

By the second section of the same act it is provided that: No
moneys shall be raised under the authority conferred by the
fifth subdivision of the preceding section, unless a written
notice of the application to such town meeting to raise such
164 SupErvisors to Rarsn Money.

amount, shall be posted: on the door of’ the house where the
town meeting is to be held, and also at three. public places in
such town for two weeks before the town meeting, and be also
openly read to the electors present, immediately after the open-
ing of the meeting. ;

A further act was passed in 1857 (chapter 615) which pro-
vides that: Whenever the commissioners of highways of any
town in this State shall be of the opinion that the sum now
provided by law will be insufficient to pay the expenses actually
necessary for the improvement of roads and bridges, and to pay
any balance that may be due for such improvement, it shall be
lawful for such commissioners to apply in open town meeting
for a vote authorizing such additional sum to be raised as they
may deem necessary for the purposes aforesaid, not exceeding
seven hundred and fifty dollars in addition to the sum now
allowed by law. The same notice shall be given by the com-
missioners of their intention to apply for the raising of such
additional sum as is now required by law for the raising of money
for roads and bridges above the eomnt of two hundred and
ae dollars.

Supervisors may authorize towns to borrow money. Again,
an act passed in 1869 Achapter Bae) “To extend the powers of
boards of supervisors,” provides as’ 'follows :

The boards of supervisors of each county in this State, except
New York and Kings, shall have power at their annual meet-
ing, or at any other regular meeting, to authorize the supervisors
of any town in such county,.by and with the consent of the
commissioner or comntissioners of highways, town clerk and
justices of the peace of such town, to borrow such sums of
money, for and on the credit of such town, as the said town
officers may deem necessary to build or repair any road or roads,
or bridge or bridges, in such town, or which shall be partly in
stich town and partly in an adjoining town, or to pay any exist-
ing debt incurred in good faith by or on behalf of such town
for such 'y ‘purpose before the passage of this act; and the said
board of supervisors shall have power to prestnibe the form of
obligation to be issued on any such loan, and the time and placr
of payment, the time not to exceed ten years from the date o!
Procerepines To Correct Unparp Laszor. 165

such obligation, and the rate of interest thereon not exceeding
seven per cent per annum, And the said board of supervisors
shall have power and it shall be their duty from time to time, as
the said obligation shall become due and payable, to impose upon
the taxable property of such town sufficient tax to pay the said
principal and interest of such obligations according to the terms
and conditions thereof.

3. Procreprnes To Cottecr Unpam Lazor.

Every overseer of highways shall, on or before the first day
of October in each year, make out and deliver to the supervisor
of his town a list of all resident landholders residing in his dis-
trict who have not worked out their highway assessment, or
commuted for the same, with the number of days not worked
out or commuted for by each resident. of his district, charging
for each day in such list at the rate of one dollar and fifty cents
per day; and also alist of. all lands of non-residents and of
persons unknown which were assessed on his warrant by the
commissioners of highways, or added: by him according to law,
on which the labor assessed has not been performed or commuted
for, and the number of days’ labor unpaid by each, charging for
the same at. the rate of one dollar per day; which list shall be
accompanied by the affidavit of the overseer, duly certified that
he has given the notice required by the thirty-second, thirty-
third and thirty-fourth sections of this title, and that the labor
for which such residents and such land is returned has not been:
performed or commuted. (1 R. S. 511, § 47, as amended 1868,
ch. 791.)

It shall be the duty of the supervisors of the several towns
to receive the lists of the overseers of highways when delivered
pursuant to the preceding forty-seventh section, and to lay the
same before the board of supervisors of the county. (Id.-§ 49.)

It shall be the duty of each board of supervisors, at their
annual meeting in each year, to cause the amount of such arrear-
ages for highway labor returned to them severally, as provided.
in the preceding section, estimating each day’s labor.at one
dollar and fifty cents a day, to be levied on. the lands of. all
residents, and on all non-resident lands returned as aforesaid;
one dollar a day, as returned by the assessors of, the several
166 Wuewn To aPpornt ComMISSIONERS TO LAY ovT Roap.

towns, and to be collected in the same manner that the contin-
gent charges of the county are levied and collected, and to order
the same when collected to be paid over to the commissioners
of highways of the towns respectively, to be by them applied to
the construction, repair’ and improvement of the roads and
bridges in the district in which the labor was originally assessed.
(1 R. S. 511, § 50, as amended 1868, ch. 791.) See Form 50.

4, WuHEN To APPoINT ComMMISSIONERS TO LAY OvuT Roap.

It was provided by an act to enlarge the powers of boards
of supervisors (Laws 1838, ch. 314), that the supervisors of each
county have power at their annual meeting, or when lawfully
convened at any other meeting, to appoint special commission-
ers to lay out public highways in those cases where they shall
be satisfied that the road applied for is important, and that the
authority now conferred by Jaw upon commissioners of high-
ways, cannot or will not be exercised to accomplish the laying
out of such road. But such power shall not be exercised by
any board of supervisors unless the applicant therefor shall
prove to such board of supervisors the service of a notice in
writing, on a commissioner of highways of ‘each town through
and into‘which any such highway is intended to be laid, at
least six days previous to presenting such application, specify-
ing therein the object thereof and names of persons proposed
to be appointed such commissioners. (Laws 1848, ch. 164.) .

The supervisors shall have power to provide for the payment
of the special commissioners appointed under the above pro-
visions for their time and expenses.

The decision made by said commissioners may be appealed
from and reviewed in the same manner ard with the like
authority as is allowed by law in the cases of roads laid out by
the commissioners of highways of any town.

The roads go tobe laid out by such special commissioners or
the same as settled on appeal shall be recorded, opened and
worked as a public highway of the town in which they are
respectively situated, in the same manner as other highways of
the town are now required by law to be recorded, opened and
worked. (Laws 1838, ch. 314.) ©
Boarp to Aupir DamacEs on Layine out Roav. 167

5. Boarp to Aupir Damages on Larine out Roan.

All damages which may be finally assessed or agreed. upon
by commissioners of highways for the laying out of -any road
except private roads, shall be laid before the board of supervi-
sors by the euparvinor of the town to be audited with the charges
of the commissioners, justices, surveyors or other persons or
officers employed in making the’ assessment, and for whose
services the town shall be Hable and the amount shall be levied
and collected in the town in which the road is located, and the
monéy so collected shall be paid to the commissioners of such
town, who shall pay to the owner'the sum assessed to him, and
appropriate the residue to satisfy the charges aforesaid. (Laws
1847, ch. 455, § 23.) | os

The award of damages by the commissioners’ or jury is con-
elusive on the board of supervisors and cannot be revised by
them; but they must cause it to be raised by tax. (People v.
Supervisors of St. Lawrence, 5 Cow. 292.) Under the pro-
visions of the Revised Statutes (1 R. 8. 515, § 69), the board
of supervisors might examine into the principles on which the
assessment had been’ made and increase or reduce the damages,
but the act of 1847, above clad, Sires them no anol power.

Sains how eigdlted to audit, demiges, Should the
board of supervisors refuse to audit: the damages, so assessed,
they may be compelled to do so by mandamus. (People v.
Supervisors of Ulster, 3 Barb. 336, and cases cited.)

6. Or tHE Erection ann Repam or Briers.

Whenever it shall appear to the board of supervisors of any
county, ‘that’ any one of the towns in such county would be
unreasonably burthened by erecting or repairing any necessary
bridge or bridges in such town, such board of supervisors shall
cause such sum of money: tobe raised: and:levied upon the
county, as will be ‘sufficient to defrdy the expenses of erecting
or repairing such bridge or bridges, or such part of such ex-
penses as they may deem proper; and such moneys, when
collected; shall be paid: to the commissioners of highways of
the town in which the same are to be ee (t B..8. 524,
§ 119.)
168 =  Erecrion anp Repair or Bripeszs.

No board of supervisors shall, under the last preceding sec-
tion, cause any sum exceeding one thousand dollars, to be
levied and raised.on any a in any one year. (1 R. 8. 524,
§ 120.). ete de ag

In case the commissioners af. piehaive, of any town, shall
be dissatisfied with the determination of the board of super-
visors of their county, touching. an allowance for., ,any such
bridges, such determination shall, on, the application of, the
commissioners, be reviewed by the court of sessions of the same
county, whose order in the premises shall be observed by every
such board of supervisors. (Id. § 121.)

Notice of, the application should be served upon the chair-
man of the board of supervisors, or in case there is none, or. he
is absent, onthe, clerk of, the board. Although no time is pre-
scribed, it is proper that the notice should be served at least ten
days. before the application,

The :Jimit. in the above provision prohibiting the. raising in
any one county, more than, one thousand dollars, in any one
year, relates only to bridges which. are a charge upon towns.
Where any bridge is.a charge upon the county they have com-
plete power to raise all necessary money to. rebuild or repair
it, even after having made provision for raising and distributing
‘the one thousand “dollars above: provided. ee v. Super-
visors or Huse, 1 Hill, ae “

When money may be ‘piel im éplinte,, “By section one*of
chapter three hundred and fourteen, of the act of eighteen
hundred and thirty-eight, it is provided, that the board of
supervisors of each county in this State shall, in addition to the
powers now conferred on them by law, have power, at: their an-
nual meeting, or when. lawfully convened at any other meeting,

1. To cause to be levied, collected and paid to the treasurer
of the county, such sum of money as may be necessary to con-
struct and repair bridges therein; and to, prescribe upon what
plan and in what manner the moneys so ‘to be raised, shall be
expended: i if): =

2. To apportion the tax so to be: aie, -among the several
towns and wards.of. their county, as shall seem to them to be
equitable and just.
BRIDGES BETWEEN ADJOINING TowNSs. 169

Notice of application. The third section of the same act
provides that all persons intending to apply to any board of.
_ Supervisors for the imposing. any tax pursuant to the first
section of the above act, shall cause a notice of such. applica-
tion to be published once in each week for four successive
weeks immediately preceding the meeting of the board’ of.
supervisors at which such application shall be made, in a news-
paper printed in such county ; but if no newspaper be printed
in the county, then such notice shall be published in like man-
ner in some public newspaper printed nearest thereto. “4

It was thought in Hell v. Supervisors of Livingston, 12 N.
Y. 252, that this provision did not relate exclusively to. bridges
which are a charge upon the whole county, but that:the only.
limitation of the subject in respect to which. the power is to be
exercised, is that the bridge be in the county. ee People v.
Gieations of Dutchess, 1 Hill, 50.) eu 9

‘It is also held that the section above cited requiring all per-
sons intending to apply for the imposition of a tax to give
notice, does not restrain the board from acting on their own
motion in raising money for the necessary repair of county
ae at

7. Bripges BETWEEN Apsomina Towns.

Adjoining towns are required to maintain, at the joint expense
of the towns, the bridges between them, .and for the purpose of.
building and maintaining them the commissioners of such towns
are authorized to enter into a joint contract for the purpose.
If the commissioners of either town, after proper notice, do
not enter into such contract, nor proceed to build or maintain
the bridge, the commissioners of the other town may proceed
to have the work done, and sue the defaulting commissioners
for their proportion. (Laws '1841, a 225, as eueuded 1857,
ch. 883.) - sels

The board of supervisors of the Sante shail proceed to levy
the amount of any judgment so obtained, with costs and inter-
est, on the taxable property of the town, the commissioners of:
which made the default. (Id.) - ;

The statute of 1857 (ch: 639). pr ovider a seas fo com-
pelling commissioners to erect and repair bridges: between
, 22
170 BRIDGES BETWEEN ADJOINING Towns.

adjoining towns. It is provided, 'that,.after the bridge shall
have been constructed, the commissioners of highways in each
town shall make a full report of their. proceedings in the prem-
ises, to the auditors of town. accounts, ‘at the: time of making
their annual report. The said commissioners for each town
shall attach tothe copy of the said order granted by the supreme
court or a judge thereof, an accurate account under oath, of
what has been done in the premises and deliver the same to the
supervisors of each town. | The board of supervisors at their
annual meeting, shall levy a'tax upon eachiof such towns when
inthe same county, and upon the. appropriate town when in
different counties, its share of the costs of building, rebuilding
or repairing such bridge, after deducting all payments actually
made by said. commissioners thereon ; which tax, including prior
payments, shall in no case exceed the amount specified in the
order of the court ordering the erection or repair to be.done.

Proceeding, when ‘bridge has been repaired by individuals.
Whenever any such bridge shall have been or,shall be so out
of repairas.to render it unsafe for travelers to pass over the
same, or whenever such bridge shall have fallen down, or been
swept away by a freshet or otherwise, if the commissioners of
highways of such adjoining towns, after reasonable notice of
such ;condition of such bridge, have neglected or refused, or
shall neglect or refuse to repair or rebuild such bridge, then
and in such case, whatever funds have been or shall be neces-
sarily or reasonably laid out or expended in repairing such
bridge, or in rebuilding the same, by any person or persons or
by any: corporation,: shall be a charge upon such adjoining
towns, each.being liable for its just proportion; and the'per-
son or persons, or corporation, who has made such expenditure,
or:shall make the same, may: apply to the supreme court at a
special term, or to a judge at chambers, for an order requiring
such towns. severally to reimburse such expenditures, which
application shall be made upon serving: papers for such: appli-
cation upon the commissioners of highways in each: of such
towns, at least eight days before such application shall be made,
and such court or judge is authorized to grant.an order requir-
ing each of such adjoining towns to pay its just proportion of.
APPLicaTion TO SUPERVISORS TO ERECT BRIDGE. 171

such expenditure, specifying the same; and in case such order
shall -be granted, it shall be the duty of the commissioners of
highways in each of such towns, forthwith to serve a copy of
such order upon the supervisor of each of such towns, who shall
present the same to the board of supervisors at their next annual
meeting. The board of supervisors ‘shall raise the amount
justly chargeable upon each town, and cause the same to ‘be
collected and paid to such person or persons, or corporation, as
incurred such expenditure. The right'of appeal is given to
such party under this section, ‘provided for under’ the sixth
section of this act. (Laws 1857, ch. 639,$8.) © i.

8. APPLIcATIon, TO SUPERVISORS FOR LEAVE TO. ERECT, BRIDGE.

By section six of chapter. two hundred and ‘fifty-nine of
the act of eighteen hundred and forty-eight, providing for
the incorporation of bridge companies, it is provided ‘that
when any bridge corporation shall be desirous of constructing
a bridge or any part thereof, in any county, it shall: apply to
the board of supervisors of such county at the annual or any.
special meeting thereof, for authority to construct such bridge ;
of which application, such corporation shall give notice, by.
publishing the same in at least one public newspaper in such
county, or if no newspaper'is published therein, then in an
adjoining eounty, once in each week for six: weeks successively,
previous to the time of presenting such application to such
board, specifying such time and'-the location of such proposed
bridge. If the place of the location of such bridge shall be.
situated in more than’ one county, such application shall be
made to the board of supervisors of every such county: .Such
application shall also specify the length and breadth of such
bridge; and the notice of such application shall'.set forth all
the particulars required to be specified in such application.
Upon the hearing of the said application, all persons residing’
in such county or interested in'such application, may appear
and be heard in respect thereto. Such board: may take testi-
mony in respect to such application, or may authorize it to be
taken by a county judge or justice of the peace of such county;
and it may adjourn the hearing from time to time. A copy
of the articles of association of such corporation certified by the
172 .  Pxuank Roaps anp TURNPIKES,

State engineer and surveyor, or by the clerk where such arti-
cles are filed,:shall be attached to and filed with such applica-
tion. No such corporation shall be authorized to bridge any
stream, in any manner that will prevent or endanger the pas-
sage of any raft of forty-five feet in width, or any a where the
same is navigated by rafts or arks..

If after hearing such application such board shall be of
opinion that the public interests will be promoted by the.con-
struction of such bridge. on the proposed site, it may, if a
majority of all the members elected to such board shall assent
thereto, by an order to be entered in its minutes, authorize
such company to construct such bridge as shall have been
specified in the application, which shall be particularly described
in such order. Such corporation shall cause a copy of such
order certified by the clerk of such board, witha copy of such
application, to be recorded in the clerk’s office of such county,
before it shall procéed: to do any act by virtue thereof; and
such. board shall cause such application, when it shall have
finally acted on the same, to be filed at the expense of the cor-
poration, with’ all the other papers relating thereto, or to the
proceedings of said board thereon, in the office of the clerk of
the county in which it shall have been made... Any corporation
formed under this act, may use, in such manner as such board
shall prescribe, so much.of ‘any public highway, on either side
of any stream, as may be necessary for the construction and
maintenance of Boal bridge and toll houses.

9. Prank Rane AND TURNPIKES.,

Whenever any. plank: ‘road or turnpike company shall be
desirous to construct a.plank road or turnpike road through
any part of any county, it shall make application to the board
of supervisors of such county, at any meeting thereof legally
held, ‘for authority to lay out and construct such road,'and te
take. the real estate necessary for such purpose; and. the appli-
cation shall set forth the route, and character of the proposed
road as the same shall have been described, in the articles of
association filed as aforesaid. Public notice of the application
shall be given by the company previous to presenting the same.
to such board by publishing such notice ongé in each week for
Piank Roaps anp TuRNPIEES. 173

six successive weeks in-all the public newspapers printed in
such county, or in three of such newspapers, if more than three
are published in such county, which notice shall specify the
time when such application will be presented to such: board,
the character of the proposed road, and each town, city and
village in or through which it is proposed to ‘construct the
same. (Laws 1847, ch. 210, § 4.)

If such company shall desire a special meeting of the board
of supervisors for hearing the same, any three members of such
board may fix the time of such meeting, and a notice thereof
shall be served on each of the other supervisors of the county,
by delivering the same to him personally or by leaving it at
his place of residence at least twenty days before the day
appointed for such meeting. The expenses of such special
‘meeting, and of notifying the members of such board: thereof,
shall be paid by such company. (Id.§5.)

Upon the hearing of the said application, all persons residing
in, such, county or owning real estate’ in any of the towns
through. which it. is proposed to construct such road, may
appear and be heard in respect thereto. Such board may take
testimony in respect to such application, or may authorize it to
be taken by any judicial officer of such county, and it may
adjourn the hearing from time to time. (Id. § 6.)

_ If, after hearing such application; such: board shall be of the
opinion. that the public interests will be promoted by the con-
struction of such road on the proposed route as shall be
described in the application, it may, if a majority of all the
members elected to such board shall assent thereto, by an order -
to be entered in its minutes, authorize such company to con-
struct such a road upon the route specified in the application,
and to.take the real estate necessary to be used for that pur-
pose, a copy of which order certified by the clerk of such board
the said company shall cause to be recorded in the clerk’s office
of such county before it shall proceed to do any act. by virtue
thereof. (Id. § 7.) '

Whenever any such board shall grant such an Jopllention, it
shall appoint three disinterested persons who are not the own-
ers of real estate in any town through which such road shall
be proposed to be constructed, or in any town adjoining stich
174 Pruank Roaps anp TURNPIKES.

town, commissioners to lay out such road; the said commission-
ers after taking the oath prescribed’ by the Constitution shall
proceed without unnecessary delay to lay out the route of such
road in such manner as in their opinion will best promote the
public interest ; they shall hear all persons interested who shall
apply to them to be heard, they may take testimony in relation
thereto, they shall cause an accurate survey and’ description to
be made of such route and of the.land necessary to beitaken by
such company for the construction of such road ‘and the neces-
sary buildings and gates, they shall subscribe such’ survey
and. acknowledge its execution as the execution of deeds is
required to be acknowledged, in order that they may be
recorded, and they shall cause such survey to be recorded in
the clerk’s office of such county. IZfsuch company shall intend
to construct its road continuously in or through more than one
county, such application shall specify the number of commis-
sioners which the company desire to have appointed to lay out
such road, which shall not exceed three for each county, and
an equal number of such commissioners shall be appointed by
the board of supervisors of each county in or through which it
shall be proposed to construct such road, but the whole number
of such commissioners shall not be less than three, nor without
the consent of such company shall it exceed six, unless the
number of counties in or through which it is proposed to con-
struct such road shall exceed that number. And the commis-
sioners so appointed shall lay out the whole of such road, and
make out a separate survey of so. much thereof as lies in each
county, which shall be subscribed and acknowledged as afore-
said and recorded in the county clerk’s office of such county.
Such company shall pay each of the said commissioners two
dollars for every day spent by him in the performance of his
duties as such commissioner, and his necessary’: ls
_ (Laws 1848, ch. 210, §°8.) .-

Any company formed under the provisions of chapter two
hundred and, ten of the laws of eighteen hundred and forty-
seven, entitled “An act to. provide for the incorporation: of
companies to construct plank roads, and of companies to con-
struct turnpike roads,” may procure by purchase or gift from
t

Powers oF SUPERVISORS As TO, ToL, 175

the owners thereof any lands necessary for the construction of
so. much of its contemplated road as shall be intended to be
constructed in any county, and may also procure by agreement
from the officers named in the twenty-sixth section of the said
chapter, the right to take and use any part of any public high-
way necessary for the construction of so much of*such road as
shall be intended to be constructed in such, county, and when
any such company shall have so procured all the lands neces-
sary to be used for the construction of its road in such county,
and the right to take and. use such parts of the public high-
ways in such county as shall be necessary for that purpose,
such company may construct so much of its. road as shall be
intended to be constructed in such county, without making the
application mentioned in the fourth section of the said chapter.
(Laws 1847, ch. 398.): .

Inspectors to be appointed. In each county of this State, in
which there shall be any plank road, or turnpike road, con-
structed by virtue of this act, there shall. be three inspectors
of such roads, who shall not be interested in any plank or
turnpike road in such county. They shall be appointed by the
board of supervisors of the county, and shall hold their offices
during the pleasure of such board. Before entering on their
duties, such inspectors shall take and subscribe the consti-
tutional oath of office, and file the same in the office of the
clerk of the county. (Laws 1847, ch. 210, § 33.)

There shall be appointed in the several counties of this State,
in which there is or may be a turnpike road, whose act of
incorporation contains no provision for protecting the public
against the company taking toll when the road is out of order,
not less than three nor more than five inspectors of turnpike
roads. (Laws 1848, ch. 45.)

The said inspectors of turnpikes shall be appointed by the
boards of supervisors of the several counties, at any meeting
thereof, and shall hold their offices for two years. (Id.)

10. Powrrs or Supervisors As To Tot.

Such boards of supervisors shall have power, by a vote of
two-thirds of all the members elected to such board, to be taken
176 Powers or Supervisors as To Tot,

by ayes and nays, to authorize an alteration, reduction or
change of the rates of toll charged or received by any turnpike,
plank or gravel road, or other toll road within such county, or
by any bridge company or ferry within such county, or, if
within more than one county, then’ by a joint action with the
supervisors of such counties, provided such alterations shall be
asked for by the directors, trustees or owners ‘of such road,
bridge or ferry; and provided, farther, that no increase of toll
shall be so authorized unless notice of intention to apply for
such increase shall have been published in each of the news-
papers published in such county once in each week for six
successive weeks next before’ the annual election of super rvisors
in such county ; and any alteration in rates of toll authorized by
any board of supervisors may be changed’ or modified by any
subsequent board, on their own motion, by a like vote of two-
thirds of all the members elected. to such board. (Laws 1869,
ch. 855, § 3.)
CHAPTER XI.

DUTIES IN RELATION TO COMMON SCHOOLS,

When to increase salary of commissioners. Whenever a
majority of the supervisors from all the towns composing a
school commissioner district shall adopt a resolution to increase
the salary of their school’ commissioner, beyond’ the five hun-
dred dollars payable to him from the United States deposit
fund, it, shall be the duty of the board of supervisors of the
county to give effect to such resolution, and they shall assess
the increase stated therein upon the towns composing such,
commissioner district ratably, according to the corrected valua-
tions of the real and personal estate of such towns.

The board of supervisors shall annually audit and allow the
necessary expenses of each commissioner within the county, to
an amount not exceeding two hundred dollars, and assess arfd /
levy the amount by tax upon the towns anes his district.
(Laws 1864, ch. 555, title 2, § 8.)

To raise money. Thereshall be raised by tax, in the present
and each succeeding year, upon thé real and personal estate of
each county within the State, one mill and one-fourth of a mill
upon each and every dollar of the equalized valuation of such
estate, for the support of the common schools in the State; and
the proceeds of such tax shall be apportioned and distributed as
herein provided. (Laws 1864, ch. 558, title 3, § 1, as amended
1867, ch. 406.)

No clerk of any board of supervisors, or other person who
shall make out the tax list or assessment roll of any town, shall
omit to include and apportion among the moneys to. be raised
thereby, the amount hereby required to be raised for the sup-
port of schools, by reason of the omission of the. board of

23
178 Dourizs in Rerarion to Common Scnoo.s.

supervisors to pass a resolution for that purpose. (Laws 1864,
ch. 555, title 3.)

When comptroller may withhold moneys. The comptroller
may withhold-the payment of any moneys to which any county
may be entitled, from the appropriation of the incomes of the
school fund and the United States deposit fund for the support
of common schools, until satisfactory evidence shall be fur-
nished to him that all moneys required by law to be raised by
taxation upon such county, for the support of schools through-
out the State, have been collected and paid or accounted far to
the State treasurer; and whenever, after the first day of March
-in any year, in consequence of the failure of any county to pay
such moneys on or before that day, there shall be a deficiency
of moneys in the treasury applicable to the payment of school
moneys to which any other county may be entitled, the treas-
urer and superintendent of public instruction are ‘hereby
authorized to make a temporary loan of the amount so defici-
ent, and such loan and the interest thereon at the rate of twelve
per cent per annum, until payment shall be made to the treas-
ury, shall be a charge upon the county in default, and shall be
added to the amount of the State tax, and levied upon such
county by the board of’ supervisors thereof, at the next ensuing
assessinent, and shall be paid into the treasury in the same
manner as other taxes. (Id. as amended 1867, ch. 406.)

District attorney to report fines. Every district attorney
shall report annually to the board of supervisors, all such fines
and penalties imposed in any prosecution conducted by him
during the previous year ; and all moneys collected or received
by hin or by the sheriff, or any other officer, for or on account
of such fines and penalties, shall be immediately paid into the
county treasury, and the receipt of the county treasurer shall
be a sufficient and the only voucher for such moneys. (Id. § 23.)

Non-resident school tax; how collected. If any tax on the
real estate of a non-resident, mentioned in the tax list delivered
to the collector, or the taxes upon rents reserved in any leases
in fee, or for one or more lives, or for a term of years exceeding
twenty-one’ years, or the taxes upon non-resident stockholders
Dotizs In Retarion To Common Scuooxs, 179

in banking associations organized under the laws of congress,
shall be unpaid at the time he is required by law to return his
warrant, he shall deliver to the trustees of -such district an
account of the taxes so remaining due, containing a description
of the lots and pieces of land upon which such taxes were
imposed, as the same were stated in his tax list, together with
the amount of the tax assessed on each, and upon making oath
before any justice of the peace, or judge of any court of record,
that the taxes mentioned in any such account remain unpaid,
and that, after diligent efforts, he has been unable to collect the
same, he shall be credited by said trustees with-the amount
thereof. (Laws 1864, ch. 555, title 7, § 75, as amended 1865,
ch. 647.)

Upon receiving any such account from the collector, the
trustees shall compare it with the original tax list, and if they
find it to be a true transcript, they shall add to such account
their certificate, to the effect that they have compared it with
the original tax list and found it to be correct, and shall imme-
diately transmit the account, affidavit and certificate to the.
treasurer of the county. (Id. 76.)

Such account, affidavit and certificate shall be laid by the
county treasurer before the board of supervisors of the county,
who shall canse the amount of such unpaid taxes, with seven
percent of the amount in addition thereto, to be levied upon
the lands of non-residents on which the same were imposed ;
and if imposed upon the lands of any incorporated company,
then upon such company ; and if imposed upon rents reserved,
in any leases in fee, or for one or more lives, or for a term of
years exceeding twenty-one years, then upon such reserved
rents, in the same manner that the contingent charges of the
county are directed to be levied and ‘collected; and when col.
lected the same shall be returned to the county treasurer to
reimburse the amount so advanced, with the expense of collec-
tion; and if imposed upon the stock of a non-resident stock-
holder in a banking association organized under the laws of
congress, then the same, with seven per cent of the amount in
addition thereto, shall be a lien upon any dividends thereafter
declared upon such stock, and upon notice by the board of
supervisors to the president and directors of such bank of such
180 Dorres IN RELation to Common Scuoots.

charge upon such stock, the president and directors shall there-
after withhold the. amount so stated from: any future dividend
upon such stock, and shall pay the same to the collector of the
town duly authorized to receive the same. (Laws 1864, ch. 555,
tit. 7, § 78, as amended 1865, ch. 647.)

. Any person whose lands are included in any such account
may pay the tax assessed thereon to the county treasurer, at any
time before the board of supervisors shall have directed the
same. to be levied.. (Laws 1864, ch. 555, tit. 7, § 79.)
CHAPTER XII,
OF TAXES UPON DOGS.,

Tax on dogs, except in New York. In all the counties of the
State, except the city and county of New York, there shall be
annually levied and: collected the following. tax. upon dogs:
Upon every bitch owned or harbored by any one or more per-
sons,. or by any family, three dollars; upon every additional
bitch owned or harbored by the same person or persons or fam-
ily, five dollars; upon every dog other than a bitch owned or
harbored by one or more persons, or by any family, fifty cents ;
and upon every additional dog other than a bitch owned or har-
bored by the same person or persons or families, two dollars.
(1 R. S. 703, as amended Laws 1862, ch. 244, § 1)

Owner to deliver description. The owner or possessor of
every dog liable to the above tax, shall, whenever required by
any assessor, deliver to him a description in writing of every
such dog, owned or possessed by him. For every neglect or
refusal so to do, and for every false statement made in any
" description so furnished, he shall forfeit five dollars, to be recov-
ered by the supervisor of the town. (1 R. S. 703.)

Duty of assessors. The assessors of every town or city, or
ward of a city, except the city of New York, shall annex to the
assessment roll of real and personal estate therein made by them
annually, the name of each and every person or persons liable
to the tax imposed hereby, together with the number of bitches
and dogs for which such person or persons is or are assessed,
and return the same to the supervisors of their respective towns,
cities, or wards of cities, to be laid by said supervisor before
the board of supervisors, to be by them collected in the same
manner as other State and county and town taxes are collected.
182 Taxzs veon Does.

And if any person duly assessed shall refuse or neglect to pay
the tax so assessed within five days of the demand thereof, it
shall be lawful for any person, and is and shall be the duty of
the collector to kill the dog so taxed. (1 R. 8. 703, § 4, as
amended Laws 1862, ch. 244, § 2.)

Tax, how collected. .: The collector to whom such list shall be
delivered, shall proceed and collect the sums of money therein
specitied, within ¢he time now required by law for the collection
of taxes laid by said supervisors, in the same manner and with
the like authority, in all respects, as in the collection of taxes
imposed by the ‘supervisors of the county, and shall pay the
same to the county treasurer, after deducting the commissions
allowed by law; and the same remedies to compel such collec-
tion and the payment over of the moneys collected may be had
against: such collectors and their sureties, as in the case of taxes
levied by supervisors. (Id. § 3.)

If any person duly assessed shall refuse’ or neglect to pay the
tax so assessed, for five days after demand thereof, it shall be
lawful for any person to kill the dog so taxed. (1 R. S. 704, § 6.)

Collector's fees. Every collector shall be allowed to retain a
commission of ten dollars on every hundred dollars collected,
and at that rate upon all sums collected by him pursuant to the
directions of the supervisors; and said collector shall also, on
filing his affidavit of the fact with the county treasurer, be enti-
tled to retain, asa further compensation, from the moneys col-_ ,
lected by him, the sum of one dollar for every dog or bitch
killed by him under the provisions of the second section of this
act. (1 R. 8. 704, § 7, as amended Laws 1862, ch. 244, § 4.)

Tax, how applied. The moneys so collected and paid to any
county treasurer, shall constitute a fund for the satisfying such
damages as may arise in any year from dogs killing or injuring
sheep in such county, and the residue for the use of the poor
of the county. (1 R. S. 704, § 8.)

Liability of owners of dogs for injuries. The owner or
possessor of any dog that shall kill or wound any sheep or
lamb, shall be liable for the value of such sheep or lamb to the
Taxes upon Does. 183

owner thereof, without proving notice to the owner or pos-
sessor of such dog, or knowledge by him, that his dog was
mischievous or disposed to kill sheep. (1 R. S. 7 04, § 9.)

Fence viewers to ascertain damage by injuries to sheep. The
owner of any sheep or lambs that may be killed or injured by
any dog, may apply to any fence viewers of the town, or .
assessors of the city, or of the ward of the city, who shall
inquire into the matter, and view the sheep injured or killed,
and may examine witnesses in relation thereto, for which pur-
pose either of them shall have power to administer oaths. If
they are satisfied that the same were killed or hurt only by
dogs, and in no other way, they shall certify such fact, the
number of the sheep killed or hurt, and the amount of the
damages sustained thereby by the owner, together with the
value of the sheep hurt or killed. (Id. § 10, as amended 1862,
ch. 244.)

Their certificate evidence. The said certificate shall be pre-
sumptive evidence of the facts therein contained, in any suit
that may be brought by the party injured against the owner or
possessor of any dog, if it shall appear on the trial of such suit
that notice in writing of the time and place of such view shall .
have been served at least twenty-four hours before, on the said
owner or possessor, either personally or by leaving at his dwell-
ing house with a person who usually dwells therein, and who
shall have arrived at the age of sixteen years. (Id. § 119)

Application for damages. If the party injured cannot dis-
cover the owner or possessor of the dogs by which such damage
was done, or shall fail to recover the value of the sheep Killed
or injured, against such owner or possessor, he may apply to
the supervisor of the town, and upon producing to him the
certificate mentioned in the tenth section, made as aforesaid,
and his own affidavit that he has not been able to discover
such owner or possessor, or that he has failed to recover his
damages from such owner or possessor, the said supervisor shall
lay the same before the board of supervisors of the county at
their next meeting. (Id. § 12.)
184 Taxes upon Doss.

‘Payment, when to be ordered. The board of supervisors shall
issue their order on the county treasurer, for the amount of the
damages appearing, by the certificate of the fence viewers, to
have been sustained by the owner of any sheep:killed or injured
by dogs, where they shall be satisfied that the owner or pos-
sessor of ‘such dogs cannot be discovered, or that the party
injured has failed to recover such damages of such owner or
possessor; which shall be paid by the county treasurer, from
the fund to be raised by such tax, and from no other moneys.
(1 R. 8. 704, § 18.)

If damages recovered subsequently, to be refunded. If, after
receiving the amount of such damages from the county treas-
urer, the owner of the sheep ‘so killed or injured shall recover
the value thereof, or any part of such value, from the owner or
possessor of any dog che ‘shall refund and repay to the county
treasurer the sum so received from him, for which it shall be
the duty of such supervisor of the town to bring an action
against such owner, in case of his ‘refusal, in the name of the
county treasurer, and to pay into the county’ treasury the sum
so collected. (1 R. S. 705, § 14.)

Dogs chasing, etc., sheep, to be killed. Any person may kill
any dog which he shall see chasing, worrying or wounding any
sheep, unless the same shall be done by the direction or per-
mission of the owner of’ the sheep, or his servant. (Id. § 15.)

After notice, etc., owner of dog to kill tt. The owner or
possessor of every dog, to whom notice shall be given of any
injury done by his dog’ to any sheep, or of his dog having
chased or worried any sheep, ‘shall, within forty-eight hours
after such notice, cause such dog to be killed; for every
neglect so to do, he shall forfeit two dollars and fifty cents, and
the further sum of one dollar and twenty-five cents for every
forty-eight hours thereafter, until such dog shall be killed,
unless it shall satisfactorily appear to the court before which a
suit shall be brought for the recovery of the said penalties, that
it was not in the power of such owner or possessor to kill such

dog. (Id. § 16.)
Taxes upon Doas. 185

When justice may order owner of dog to kill it. If any dog
shall attack any person peaceably traveling on any highway, or
any horse in a carriage, or upon which any person shall be
mounted, and complaint thereof be made to a justice of the
peace, such justice shall inquire into the complaint, and if satis-
fied of its truth, and that such dog is dangerous, he shall order
the owner or possessor of such dog to kill him immediately.
(1 R. S. 704, § 17.)

Penalty for neglect. The’ owner or possessor’of: any dog,
who shall refuse or neglect to kill him within forty-eight hours
after having received such order, shall forfeit the sum of two
dollars and fifty cents, and the further sum of one dollar and’
twenty-five cents for every forty-eight hours thereafter, until
such dog be killed. (Id. § 18.)

Supervisor to sue for penalties. Upon complaint being
made to any supervisor of a town, of any penalties imposed by
this title having been incurred, he shall commence a suit for
the recovery thereof, in his name of office, and prosecute the
same with due diligence; and the moneys recovered shall be.
by him paid to the’ county treasurer, to be added to the fund
herein before provided for the satisfaction of damages sustained
by owners of sheep. (Id. § 19.)

Who to be deemed owners of dogs. Every person in posses-
sion of any dog, or who shall suffer any dog to. remain about
his house for the space of twenty days: previous to the assess-
ment of a tax, or previous to any injury, chasing or worrying
of sheep, or any such attack made by a dog, shall be deemed
the owner of such dog for the | Purposes of this title. (Id. § 20.)

In addition to the above provisions of the Revised Statutes
relative to dogs, there was an act passed i in 1864 (ch. 197), “to
amend the several acts relating to taxes upon ‘dogs, so far as
relates to the county of Ontario,” which contains a provision
that such act shall extend to any county, the board of super-
visors of which'shall pass a resolution to that effect. The act
is as follows:

“ Taxes hereafter to be levied” upon dogs in ‘the: county of
Ontario, shall be levied and collected at the time and in the

24
186 Taxes upon Dogs,

manner directed by sections one and two of chapter two hun-
ai and for ty-four of the Laws of eighteen hundred and sixty-
0.” (Laws 1864, ch. 197, § 1.)
The sections roferred to, are the first and third sections given
in this chapter.

Duty of collectors. The collector of each town shall pay
over the taxes ‘so collected to the supervisor of the town, and
the moneys so collected and paid over shall in each town con-
stitute a town fund for paying the damages arising in said town
from dogs killing or injuring sheep; and such moneys or the
balance thereof which shall remain in the hands of the supervisor
of any town for the period of one year, may, by a vote of a
majority of the electors of any such town at any town meeting,
be appropriated for the purpose of building and repairing. roads
and bridges or for the payment of the contingent expenses of
such town. (Id. § 2.)

Fence viewers to estimate damages. The owner or owners
of any sheep or lambs that may be killed or injured by dogs
may apply to any two fence viewers of the town, who shall
inquire into the matter and examine witnesses in relation
thereto, for which purpose either of them shall have power to
administer oaths, and if they shall be satisfied that the same
were killed by dogs and in no other way, they shall certify such
fact, the number of such sheep killed and the number injured,
the value of the sheep killed or injured immediately previous
to such killing or injury, together with the value of the sheep
after being killed or injured, together with the amount of their
fees. (Id. § 3.)

Town auditors to audit. Such certificate shall be presented
to the board of town auditors, at their annual meeting for audit-
ing town accounts, who shall have the same power in auditing
or allowing the same as in regard to town accounts, and if such
board shall be satisfied, hy the oath of the person claiming such
damages, that such claimant has not been able to discover the
owner or possessor of the dog or dogs by which such damage
was done, or that he has failed to recover his damages of such
owner or possessor, they shall give an order on the supervisor
Taxes upon Dogs. 187

of the town for the amount which they shall allow, who shall
pay such order out of the funds arising from the provisions of
this act. (Laws 1864, ch. 197, § 4.)

If after receiving the amount of such. damages from the
supervisor, the owner of the sheep so killed or hurt shall receive
or recover the value thereof from the owner or possessor of the
dog or dogs doing said damage, he shall refund and repay to
the said supervisor the sum so recovered, for which it shall be
the duty of the supervisor of the town to bring an action against
such person, in case of his refusal, in his name of office; which
sum when so received and recovered shall be returned to said
dog fund. (Id. § 5.)

Supervisor to account. The supervisor is hereby required to
account to the town auditors for moneys received and disbursed.
by him in pursuance of this act. (Id. § 6.)

Supervisors may extend this act to their county. Whenever
the board of supervisors of any county of this State shall by
resolution declare that the provisions of this act shall be
extended and made applicable to said county, the provisions of
this act shali thereafter be applicable to such covuty. (Id. § 7.)
CHAPTER XIII. ...

DUTIES RELATIVE TO THE.STATE. MILITIA.

Supervisors to provide armories. » Whenever ‘any company,
organized under the provisions of the act of 1862; shall have
reached the minimum number of thirty-two non-commissioned
officers and privates, the supervisors’ of’ the county in which
such company district:is situated may, at their discretion,'upon
the demand of the captain or ‘commandant of such company,
countersigned by the colonel of the regiment, together with the
certificate of the adjutant general that such company comprises
thirty-two non-commissioned officers and privates, who,’ as
appears by the certificate of’ the coloriel of ‘the regiment’ to
which such company is attached; regularly attend the drills and
parades of said company, and have been furnished with arms,
erect or rent within the bounds of such regiment, for said com-
pany, a suitable and convenient armory, drill-room and-place
of deposit for the safe keeping of such arms, uniforms, eqnip-
ments, accoutrements and camp equipagé; as shall be furnished -
such company under the -provisions of this act, except in such -
places where a‘public armory shall then exist, the same armory
to be used, by several companies, or shall provide a regimental :
or battalion armory to be used by’ all the companies, as the
inspector general and the board of supervisors of the county
shall deem expedient. (Laws 1862, ch.'477, § 119, as amended
1868, ch. 425.) .

Expense to be a county charge. The ‘expense of erecting or
renting such armories shall be a portion of the county charges
of such county, and shall be levied and raised‘in the same man-
ner as other ure ohatees are levied and paid. (Laws 1862,
ch. 477, § 120.) '
190 Dorizs REvaTIVE TO THE Stare Mirrrta.

Renting of armories. In case such armory shall not be
erected or rented by the supervisors for the use of such company,
the commandant of the regiment, in his discretion, with the
approval of the inspector general, may rent or erect a room or
building to be used for the purpose of such armory, and the
amount of rent thereof, provided the same shall not exceed the
sum of two hundred and fifty dollars for each company, in
the several cities of this State, and one hundred and fifty dol-
lars for companies not: located in cities shall be a county charge,
and shall be paid by such supervisors, and levied and raised as
hereinbefore provided. (Id. § 121, as amended 1867, ch. 502.)

Such armory, when erected or rented, shall be under the con-
trol. and charge of the commanding officer of the regiment in
whose bounds or district it shall be located ; and such command-
ing officer shall deposit therein all arms and equipments received
from time to time for the use of any company in his regiment.
(Laws 1862, ch. 477, § 122.)

Compensation in ease of riots, etc. Al) officers, non-commis-
sioned officers and privates, in cases of riot, tumult, breach of
the peace, resistance to process, or ‘whenever called upon in aid
of the civil atithorities, shall receive the compensation provided
by an act entitled “An act to enforce the. laws and preserve
order,” passed April fifteenth, eighteen hundred and forty-five,
* which continues in force, and shall be published with this act;
and every persen who shall be wounded or disabled in such
service, shall be taken care of and provided for at the expense
of the county where such service shall be rendered. (Id. § 297.)

- All officers, non-commissioned officers, musicians and privates
of the national guard, while on duty or assembled therefor,
pursuant to the order of the sheriff of any county, or the mayor
of any city, in cases of riot, tumult, breach of peace, resistance
to process, or whenever called upon in aid of the civil author-
ities, shall receive the compensation provided by the twenty-
first section of the act entitled “An act to enforce the laws and
preserve order,” passed. Apfil fifteen, eighteen hundred and
forty-five, and such compensation shall be audited, allowed
and paid by the supervisors of the county where such service
-is rendered, and shall be a portion of the county charges of said
Dots Revative To THe Stare Minti. 191

county, to be levied and raised as other county charges are
levied and raised. (Laws 1862, ch. 477, § 318.)

The act of 1845 (chapter 69) above referred to, provides for
the employment by the sheriff of men or companies to defend
the jail.

All moneys paid from the treasury on the warrant of the
comptroller by virtue of the foregoing provisions, shall be
charged by the comptroller to the county for whose benefit the
same has been so paid, and he shall certify the amount thereof
to the county treasurer. The county treasurer is to lay the
same before the board, and they are to cause the amount thereof
to be levied and collected as other county charges are.
CHAPTER XIV.

OF FEES OF TOWN AND COUNTY OFFICERS.

The following town officers shall be entitled to compensation
at the following rates for each day actually and necessarily
devoted by them to the services of the town in the duties of
their respective offices :

The supervisor (except when attending the board of super-
visors), town clerk, assessors, justices of the peace, inspectors
of election, clerks of the polls, and overseers of the poor, one
dollar and fifty cents a day. (Laws 1857, ch. 615, as amended
by Laws 1860, ch. 305.)

The compensation of supervisors has been heretofore given.
(Chapter I.) .

Per diem compensation. No town officer shall be allowed
any per diem compensation for his services, unless expressly
provided by law. (Laws 1845, ch. 180, § 23.)

Town clerks are to be allowed the sum of fifty cents for
drawing and certifying a jury to assess damages in laying out
a road, and a constable for summoning such jury shall be
allowed two dollars, except when the jury shall be taken from
the same town wherein the road is located, in which case he
shall be allowed only one dollar. (Laws 1847, ch. 455.)

Commissioners of highways. The commissioners of highways
of any town in this State, where there is but one such officer,
shall be allowed the sum of two dollars per day for each day
actually and necessarily spent in the discharge of his official
duties; and in towns where there are more than one commis-
sioner they shall receive for such official service each the sum
of one dollar and fifty cents for each day actually and neces-
sarily spent therein. (Laws 1857, ch. 615.) But where the

25
194 Freres oF Town anp County OFrFIcers.

commissioners are engaged under the act of 1858 “for the
speedy construction and repair of roads and bridges, where.the
same shall have been damaged or destroyed ” (see ante, chapter
2), they are entitled to a compensation of two dollars for each
day’s service actually rendered, whether there be one or three
commissioners. (Laws 1865, ch. 442.)

Justices’ fees. Justices of the peace in the State shall here-
after be allowed and entitled to receive the fees hereinafter
stated for the following named services in criminal cases :

For administering an oath, ten cents; a warrant (but no
justice of the peace shall be obliged to issue a warrant on any
complaint, unless the person making such complaint and
requiring such warrant shall pay the fee therefor), twenty-five
cents; a bond or recognizance, twenty-five cents; a subpena,
including all names inserted ‘therein, twenty-five cents; a
commitment for want of bail, twenty-five cents; an examina-
tion of the accused when such examination is required by law
‘for each day necessarily spent, one dollar; every necessary
adjournment of the hearing or examination, twenty-five cents.
(Laws 1866, ch. 692.)

Kees of courts of special sessions. For a venire, twenty-five
cents ;. swearing each, witness on the trial, ten cents; swearing
ia jury, twenty-five cents ; swearing a ounstable to attend a jury,
ten cents; a subpcena, dueinding all the names inserted therein,
twenty-tive cents; for a trial fee one dollar per day during the
mecessary and actual continuance of the trial; receiving and
entering verdict of j jury, twenty-five cents; entering the sen-
tence of the court, twenty-five cents ; warrant of commitment on
sentence, twenty-five cents; for record of conviction and filing
the same, seventy-five cents; but all such charges in any one
ease shall not exceed five dollars, unless such court continue
more than one day; in such ease the costs of such additional
day may be added thereto; for return to any writ of certiorari,
to be paid by the county, ‘we dollars ; for services when associ-
ated with another justice of the penne in eases of bastardy, for
each day actually and necessarily spent, two dollars. (Id.)

~
Fess or Town anp County OFFICERS. 195

Fees of constables. Constables shall hereafter be allowed the
fees hereinafter stated for the following services in criminal
eases: For serving a warrant, seventy-five cents; for every
mile traveled, going and returning, ten cents; for taking a
defendant into custody on a mittémus, twenty-five cents; for
every mile traveled in taking the prisoner to jail, going and
returning, ten cents; for taking charge of a jury during their
deliberations, fifty cents; for attending any court pursuant to
a notice from the sheriff for that purpose, two dollars for each
day, and five cents a mile for each mile traveled in going’ to
and returning from such court, which fees shall be-chargeable
to the county, and shall be paid by the treasurer thereof on the
production of the certificate of the clerk specifying the number
of days and distance traveled.

To entitle any constable or other officer to the increased or-
additional travel fees provided for in this act, such constable or
officer shall show by affidavit that such travel was necessary on
the process on which it was charged, that no more miles are
charged for than were actually and in good faith traveled on
the execution of such process; and that such constable or officer
at the time had no other official or private business on such
traveled route, and that the charge for going and returning was
made only upon one process, which process shall be attached to
or described in such affidavit; and such additional or increased
travel fees shall not be allowed by any court or auditing board,
unless such court or auditing board shall be satisfied that the
miles charged were actually and necessarily traveled on the
process named, and on that process only. (Laws 1869, ch. 820.)

The boards of supervisors in the respective counties of this
State, are hereby empowered, and it shall be their duty, annually
to fix and determine the compensations to be allowed and paid
to officers, for the conveyance of juvenile dinlinquents to the
houses of refuge, and of lunatics to the insane asylums, and no
other or greater amount than that so fixed and determined shall
be allowed and paid for such service. (Laws 1859, ch. 254.)

Pay of county treasurer. The several county treasurers of
this State shall hereafter receive for their services instead of the
fees now allowed by law such compensation as shall be fixed
196 Freres or Town anp County OFFICERS,

by the respective boards of supervisors of their respective coun-
ties not exceeding the one-half of one per cent for receiving
and the half of one per cent for disbursing, and in no case to
exceed the sum of five hundred dollars per annum.

. This act shall not extend to or in any way apply to the city
and county of New York, nor to the county of Kings. (Laws
1846, ch. 189.)

Of coroners. The compensation to be paid to the coroners
of the several cities and counties of this State, for holding any
inquest in.the cases authorized by law, shall be fixed, and
together with all necessary incidental expenses, shall be audited
and allowed by the board of supervisors of the respective coun-
ties, and paid in like manner as other county charges. (1 R.
S. 752.)

Before auditing and allowing the accounts of such coroners,
the supervisors of the county shall require from them respec-
tively, a statement in writing containing an inventory of all
money and other valuable things found with or upon all per-
sons on whom inquests shall have been held, and the manner
in which the same had been disposed of, verified by the oath
or affirmation of the coroner making the same, that such state-
ment is in all respects just and true, and that the money and
other articles mentioned therein have been delivered to the
treasurer of the county or to the legal representative of such
-person or persons. (Laws 1842, ch. 155.)

The said coroners shall be entitled to receive a reasonable
compensation for making and rendering such statement and for
their trouble and services in the preservation and delivery of
said effects and property herein before provided, and all reason-
able expenses incurred by them in relation thereto to be audited
by the board of supervisors, in addition to the fees or compen-
sation to be allowed by them for holding. an inquest. (Id.)

Of district attorney. The board of supervisors of the several
counties in this State, at any annual meeting of such board
duly convened, may lawfully determine that the office of dis-
trict attorney of such county shall be a salaried office, and
thereupon it shall be their duty, and they are hereby authorize:
Fres or Town anp County OFFIcERs. 197

to fix. the amount of compensation to be paid to the district
attorney thereof for his services ; and the salary, when so fixed,
shall not be increased or diminished during the term for which
the district oa has been or may be elected. (Laws 1852,
ch. 304.) °

The aceadin fixed shall be a-county charge, and shall
be paid by the county treasurer to the district attorney, yearly
or quarter yearly, as the board of supervisors may determine, in
lien of‘ fees now provided by law; and the amount thereof shall
be raised and collected in the same manner, and at the same
time, as other county charges are by law raised and collected,
(Id.)

Whenever any board of supervisors shall determine the office
of district attorney to be a salary office, and fix the compensa-
tion thereof, pursuant to this act, the clerk of said board shall
deliver to the person ‘filling the office of district attorney of
such county, a certified copy of the resolution of said board;
and if said person shall, within ten days thereafter, give notte
in writing to the said Storie that he refuses to accept such salary
as a compensation for his services, this act shall not be con-
strued to apply to such district attorney during the term for-
which he shall have been elected; but the same, and the.resolu-
tion of said board, shall, in that case, apply to the successors in
office of the said aintrict attorney. (Id.)

‘In those counties in the State where the office of district
attorney is now a salary office, the salary shall remain the same
until altered by the board of supervisors in pursuance of this
act. (Id.) :

It shall be the duty of any district attorney, whose salary i is,
or shall hereafter be, fixed by the board of supervisors, of éhs
county in which such district attorney is elected, within thirty
days after the receipt by him of any money for judgments, fees,
or costs in suits brought upon recognizances or otherwise,
received or collected by him by virtue of his office, to pay over
the same, except his taxable disbursements therein, to the
treasurer of said county, for the use of the county. (Id.)

Chapter three hundred and seventy-five of the Laws of
eighteen hundred and thirty-nine, establishes a list of fees for
district attorneys, but as most of the counties in the State have
198 Fres or Town anp County OFFICERS.

made the office a salaried office, or have special laws regulating
the fees of that office, it has not been deemed of importance to
copy the act. ‘

_ Of surrogate. Any separate officer elected to, perform the
duties of the oftice of surrogate, shall receive an annual salary
which shall be fixed by the board of supervisors, and paid at
the close of each quarter by the county in which he shall be
elected, and such salary shall not be increased or diminished
during his continuance in office. (Laws 1847, ch. 277.)

_ The board of supervisors of any county may authorize the
surrogate of such county to appoint a clerk, and may authorize
said clerk to receive for his own use the legal fees for making
copies of any record or paper in the office of such surrogate.
(Laws 1869, ch. 24, § 6.)

Of county judge and justices of sessions. The county judge
shall receive an annual salary, to be fixed by the board of
supervisors, which shall be neither increased nor diminished
during his continuance in office. The justices of the peace,
for services in courts of sessions, shall be paid a per diem allow-
ance ont of the county treasury. (Constitution, art. 6, § 14.)

The'salary of the county judge shall be paid by the county
and at the close of each quarter. (Laws 1847, ch. 277.)

The compensation of justices of sessions is hereby established
at three dollars for each day’s attendance at any court of
sessions or court of oyer and terminer, held in and for any
county in this State, and said justices of sessions shall be
entitled to the further sum ‘of five cents per mile for traveling
expenses in coming to and returning from said courts. (Laws
1859, ch. 496.) |

Sheriff's fees. For every person committed to prison, thirty-
seven and a half cents.

For every. prisoner discharged from prison, thirty-seven and.
a half cents.

For summoning a grand jury for a court of oyer and ter-
miner or general sessions, ten dollars. .

‘For serving a warrant or performing any other duty which
-may be performedby a constable, the same fees as are allowed
Frrs or Town anp County OFFICERS. 199

by law to a constable for such service. (2 R. 8, 752, residue of
section repealed by Laws 1847, ch. 407.)

Such fees unless otherwise accounted for are a county charge
to be audited by the boon and paid as other contingent cutee
are paid.

Accounts of sheriffs for paying the foes of clerks of counties
for drawing grand juries, for attending the drawing of grand
juries, and for summoning constables to attend courts, shall
hereafter be presented to and audited by the boards of super-
visors of the counties respectively in which such service shall
be rendered, and such accounts shall not héreafter be charge-
able to this State. (Laws 1831, ch. 320.)

Crier’s fees. Calling a jury, twelve and a half cents.

Calling and swearing a witness, six cents.

Making proclamation -for the discharge of any person, six
cents.

Calling any person on recognizange, six cents.

Clerks of courts. Swearing a witness, six cents.

Entering or respiting a recognizance, twelve and a half cents.

Calling and swearing a jury, nineteen cents.

Entering a sentence in the minutes kept by him, twelve and
a half cents; and the like fee for every certified copy thereof,
and for a transcript thereof for the secretary of State.

Copies of records, indictments and other proceedings, the

like fees as are allowed in civil cases for copies of papers filed
in his office. (1 R. S. 751.)

Pay of jurors. The several boards of supervisors in this
State may, at their first or any subsequent meeting after the
passage of this act, direct a sum not exceeding two dollars a
day to be allowed to every grand and petit juror for attending
the courts of record held within their several counties, in addi-
tion to other fees which such jurors may receive; and they
may also direct an allowance to be made to such jurors for
traveling, in coming to and returning from such courts, not
exceeding five cents a mile; such money shall be raised in the
same manner as other county charges are by law raised and
collected. (Laws 1858, ch. 176, as amended 1866, ch. 307.)
200 Frees or Town anp County OFFICERS.

Whenever any board of supervisors shall have directed any
allowance to be made to jurors, as herein provided, they shall
raise such sum as may be necessary for that purpose, in the
same manner as other county charges are by law to be raised
and collected.

The sums so allowed by any board of supervisors to any
jurors, shall be paid to them by the county treasurer of the
county, on the production of a certificate of the clerk of the
court at which such jurors shall have attended, specifying the
time each juror has actually attended, and the distance traveled
by him. (2 R. 8: 644, § 37.) ,

The fees hereinbefore specified to be paid to justices of the
peace and constables (except where the same are a town charge
as specified in the chapter on audits), of members of special
sessions, clerk of the court of oyer and terminer, district attor-
ney, sheriffs and ‘criers, are a county charge, except those which
by law are otherwise provided for, and are to be audited by
the board of supervisors of the county, and to be paid the same
as other contingent charges. (2. R. §. 753.)
CHAPTER XV.
MISCELLANEOUS POWERS AND DUTIES.

1. To alter town lines and erect new towns,
2. To prepare list of grand jurors.

3. County officers to report to supervisors.
4. As to bond of county treasurer.

5. To appoint printers to publish laws.

6. Miscellaneous.

1. To Atter Town Lives anp Erxor New Towns.

The boards of supervisors of the several counties of this State,
the county of New York excepted, at their anuual meeting,
shall have power within their respective counties, by a vote of
two-thirds of all the members elected, to divide or alter in its
bounds, any town, or erect a new town; but they shall not
inake any alterations that shall place parts of the same town
in more than one assembly district; upon application to the
board as hereinafter provided (of at least twelve freeholders of
each of the towns to be affected by the division), and upon
being furnished with a map and survey of all the towns to be
affected, showing the proposed alterations, and if the applica-
tion be granted, a copy of said map with a certified statement
of the action of said board thereunto annexed, shall be filed in
the office of secretary of State, and it shall be the duty of the
secretary to cause the same to be printed with the laws of the
next legislature, after such division takes place; and cause the
same to be published in the same manner as other. laws are
published. (Laws 1849, ch. 194.) See Form 51.

Notice to be posted up, and also published. Notice in writing
of such intended application, subscribed by not less than twelve
freeholders of the town or towns to be affected, shall be posted

26
902 To Atrrr Town Lines anp Erecr New Towns.

in five of the most public places in each of the towns to be
affected thereby, for fonr weeks next previous to such applica-
tion to the board of supervisors, and a copy of such notice shall
also be published for at least six weeks successively, imniedi-
ately before the meeting of the board of supervisors at which
the application is to be made, in all the newspapers printed in
the county, not exceeding three in number. (Laws 1849, ch.
149, § 2.)

Name of new town to be designated, and first meeting ap-
pointed. Whenever the board of supervisors shall erect a new
town in any county, they shall designate the name thereof, the
time and place of holding the first annual town meeting therein,
and three electors of such town, whose duty it. shall be to pre-
side at such meeting, appoint a clerk, open and keep the polls,
and exercise the same powers as justices of the peace when
presiding at town meetings; and in case any of thesaid electors
shall refuse or neglect to serve, the electors of the said town
present at’ such meeting shall have power to substitute some
elector of said town for each one so refusing or neglecting to
serve. ‘Notice of the tinie and place of such town meeting,
signed by the chairman or clerk of the board of supervisors,
shall be posted in four of the most public places in said town
by the persons so designated to preside at such town meeting,
at least fourteen days before holding the same. They shall
also fix the place for holding the first town meeting in the town
or towns from which such new town shall be taken. But
nothing in this act shall affect the rights or abridge the term
of office of any justice of the peace or other town officer in any
such town, whose term of office has not expired. (Id. § 3.)

’ 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 com-
pliance with the conditions imposed by the statute. (People v.
Carpenter, 24 N. Y. 86.)

The question whether a town has been legally erected may be
tested in an action, in the nature ofa quo “warranto, against one
claiming to exercise the office of supervisor of buch town. (Id.)
To Prepare ‘Lisr oF GRAND JURORS. 903

Where the act of the supervisors, dividing a town and form-
ing a new one from a portion thereof, only described: the: divid-
ing line, it was held that the uncertainty was cured by the
reference in such act to the partition, etc., upon which it was
bounded and from which it appears that the new town was to
lie south of the line of division, and by' proof alzunde that the
place named in the act for toldinng the first town meeting was
south of such line. (People v. Carpenter;:24 N. Y. 86.)

4
2. To Prepare List or GrAnp JURORS.

List of grand jurors. The supervisors of the several coun-
ties of this State, except the city and county of New York, at
their annual meetings in each year, shall prepare a list of the
names of three hundred persons, to serve as grand jurors at the
courts of oyer and terminer, and courts of general sessions, to
be held in their respective counties during the then ‘ensuing
year, and moti) new lists shall be returned. @ R. 8. 720.)

Who to he placed on list. In preparing such lists, the said
boards of supervisors shall select such persons: ale as they
know, or have good reason to believe,.are possessed of the
qualifications by law required of persons to serve as jurors for
the trial of issues of fact, and are of approved integrity, fair
character, sound judgment, and well informed. (Id.)

Who to be omitted. Persons exempt by law from serving as
jurors for the trial of issues of fact, ‘shall not be placed on any
list of grand jurors, required by the preceding provisions. (Id.)

Contents of lists, etc. The lists so made out by the said
board of supervisors, shall contain the christian and surnames,
at length, of the persons named therein, their respective places
of residence, and their several occupations; it shall be certified
by the clerk of the board of supervisoys, and shall. be filed in
the office of the clerk of’ the county, within ten days after the
first day of the meeting at which the same is herein directed to
be made. (Id.) See Form 52.

To facilitate the formation of the list of grand jurors, the
supervisor of each town, as soon after the annual session of the’
board commences as practicable, should present to the board a
904 Cotnry Orricers To Report TO SUPERVISORS.

list of such names as he deems qualified to serve, adding to
their names their occupation. Much discrimination and care
should be used in preparing this list, for upon the fidelity with
which this duty is discharged, depends much of the security of
the community in their persons and property, from violence,
disorder and crime. The statute prescribes, as mentioned above,
that the persons selected as grand jurors, must be men of
approved integrity, fair character, sound judgment, and well
informed. The jurors must be apportioned according to the
population of each town. -

Duty of county clerk. On receiving such list, the county
clerk shall write the names of the persons contained therein
with their additions and places of residence, on separate pieces
of paper, and shall roll up or fold up such pieces of paper, each
in the same manner as near as may be, so that the name writ-
ten thereon shall not be visible; and shall deposit such pieces
of paper in a sufficient box, from which they shall be drawn as
hereinafter provided. (2 R. S. 720.)

If the county judge of any other county, except the county
of New York, shall at any time be of opinion that a greater
number of persons than that herein required should be returned
to serve as grand jurors in his county, he may, by an order
under his hands, direct such number to be increased ; but such
increase shall not exceed one-half the number herein required
to be selected for such county. (Id.)

Duty of supervisors. Upon any order which is authorized
by the last section, being served upon the board of supervisors,
they shall at their next annual meeting, increase the number
of persons returned by them to serve as grand jurors, pursuant
to such order. (Id.)

8. Gamay OFFICERS To Report To SupErvisors.

Officers receiving money to make an annual report of same.
Each officer in the several counties of this State, who shall
receive, or is authorized by law to receive, any money ‘on
account of any fine or penalty or other matter, in which his
county, or any town or city therein, shall have an interest,
Country Orricers To Report to Supervisors. 205

shall make a report in writing every year, bearing date the
first day of November, in which he shall state particularly.the
time when, and the name of the person or persons from whisa,
such money has been received, and also the amount, and on
what account the same was received, and also all sums remain-
ing due and unpaid, which report shall include all receipts
of moneys before mentioned that he has received during the
year next preceding the date of his report, and if no such
moneys have been received, his report shall state such facts.
Said report shall be made to the board of supervisors of his
county, duly verified by oath, and filed with the clerk of said
board on or before the fifth day of November, in each and
every year, and no officer shall be entitled to receive payment
for services, salary or otherwise, from the supervisors or from
a city or county treasurer, unless he shall file with the super-
visors his affidavit that he has made such report and has paid
over all moneys which he is bound to pay over. (Laws 1863,
ch. 404, §1, as amended by chapter 341 of the Laws of 1864.)

Officers to pay moneys to county treasurer in ninety days
after receipt of same. Each officer who shall have received
such moneys, as provided in the preceding section of this act,
shall, within ninety days after the receipt thereof, pay the
whole amount so received, without any deductions for costs or
charges in collecting the same, to the treasurer of his county,
who shall give to such person duplicate receipts therefor, one
of which receipts shall be attached to the annual report
to the board of ‘supervisors | herein before provided to be made;
provided, that nothing in the preceding section contained shall
be construed to apply to moneys received by any town or city
officer in his official capacity as such town or city officer,
specially appropriated for any town or city purpose. (Id. § 2.)

Duty of district attorney. It shall be the duty of the dis-
trict attorney of the several counties of this State, to sue for
and recover in behalf of and in the name of his county, the
money received by any officer for or on account of,such county
or any*town or city therein, and not paid to the county treas-
urer of such county as provided in the preceding section of this

act. (Id. § 8.)
206 County Orricers To Report To SurERvIsoRs,

All moneys belonging to any town or city in such county,
which shall be received by the county treasurer, shall be dis-
“Rluted to the several towns or cities entitled to the same, by
resolutions passed by a majority of the board of supervisors at
any legal meeting thereof, which resolutions shall be entered
at length in the minutes of the proceedings of said board.
(Laws 1863, ch. 404, § 4.)

Each officer of the several counties of this State, who shall
neglect or refuse to make the reports, or pay over. moneys,
received by him as provided in sections one, two and three of
this act, shall be deemed guilty of a misdemeanor. (Id. § 5.)

Excise commissioners to report. The commissioners of excise
in the several counties in this State, are hereby required to
make annual reports to the boards of supervisors of said coun-
ties, at each annual meeting of said boards, and within the first
five days from the first day of such annual meeting, in each
and every year after the passage of this act. (Laws 1860,
ch. 274.)

Such report shall be in writing, and shall be signed by the
said commissioners, or a majority of them, and shall contain a
true statement of all moneys received by them as such commis-
sioners in their official capacity during the year preceding the
date of said report, and also the name of every. person in said
county to whom the said commissioners have granted a license
to sell strong and spirituous liquors, under any section of the
excise law, passed April sixteenth, eighteen hundred and fifty-
seven. (Id.)

Such report, when so made as aforesaid, shall be verified by
oath or affirmation of the said commissioners, or a majority of
them, and shall contain a written statement indorsed thereon,
signed by the county treasurers of the county, setting forth the
whole amount of money paid over to them by said commission-
ers during the same year in which such report shall be made,.
and the said commissioners shall also report to said boards the
whole amount of fines or penalties received by them in their
official capacity from any and every person for any violation of
the act entitled “An act to suppress intemperance, pauperism
and crime,” passed April sixteenth, eighteen hundred and fifty-
Bonp or County TREASURER. 907

seven, and in case said commissioners or cither of them shall
neglect or refuse to report as aforesaid, he or they shall forfeit
and pay one hundred dollars for every such neglect or refusal,
to the use of the people of the county in which he or they may
reside. (Laws 1860, ch. aoe

4. As To Bonp or County Treasvurze.

Treasurer to give bond to supervisors. Every person
appointed or elected to the office of county treasurer, before he
enters upon the duties of his office, shall give a bond to the
supervisors of the county, with three or more-sufficient sureties,
to be approved by. the board of supervisors, and in such sum as
they shall direct, conditioned that such person shall faithfully
execute the duties of his office, and shall pay over, according to
law, all moneys which shall come to his hands as treasurer, and
render a just and true account thereof to the board of supervi-
sors when thereunto required. Whenever, in the opinion of
said board, or a majority of them, the moneys intrusted to such
person as treasurer shall be deemed unsafe, or the surety insuf-
ficient, such board may require from said treasurer a new and
further bond, with like conditions as aforesaid, and in such pen-
alty and with such surety as.such board shall deem requisite
and proper ; and in case said county treasurer shall fail to renew
said bond, as required, within twenty days after he shall be
notified by said board of such requirement, such omission shall
work a forfeiture of his office, and the same shall become vacant.
Every person appointed or elected to the office of county treas-
urer within twenty days from the time that this act shall become
a law, shall, in addition to the bond herein before mentioned to
be given to the supervisors of the county, give a bond to the
people of the State of New York, with two or more sureties, to
be approved by the comptroller, in such penalty as the comp-
troller shall direct, conditioned that such person shall faithfully
execute the duties of his office, and shall pay over to the State
treasury, according to law, all moneys belonging to the State
which shall come into his hands as county treasurer, and render
a just-and trie account thereof to the comptroller of the State,
which bond shall be filed with the comptroller. At any time
- when, in the opinion of the comptroller, the moneys intrusted
|

208 To Arpornt Printers To Pusiisa Laws.

to such person as treasurer shall be deemed unsafe or the surety
insufficient, the comptroller may require a new and further
bond, with like conditions as the first, and in such penalty and
with such sureties as the comptroller may deem requisite and
proper. Should default be made in the giving and filing of
the bond to the people of this State, as herein provided for,
within the time limited herein, or should the said county treas-
urer neglect to renew his bond, as last hereinbefore provided
for, ihe comptroller shall cause a written notice to be served on
the person so in default, requiring him to furnish such bond or
such renewal, as the case may be, within ten days from the day
of the service of such notice, whereupon, if such treasurer shall
still be in default, he shall be deemed to have vacated his office,
and the governor shall appoint a proper person to fill such
vacancy. (1 R. S. 369, as amended 1866, ch. 696.)

Such bond, with the approbation of the board of supervisors,
indorsed thereon by their clerk, shall be filed in the office of
the county clerk. (1 R. 8. 369, § 19.)

In those counties where the annual meeting is held before
the annual election, the board are to fix the penalty of the bond
of the treasurer at their next annual meeting after the election
of such treasurer, and the sureties may be approved by the
county clerk and chairman of the board in the recess of the
board of supervisors. (Laws 1850, ch. 346.)

5. To Apromnt Printers to Purse Laws,

All laws of a general nature which shall hereafter be passed
by the legislature of this State, shall be published in at least
two newspapers in each county of this State, where there is or
may be hereafter two newspapers published ; and in one news-
paper in each county where but one newspaper is published or
may be published. (Laws 1845, ch. 28, § 1.)

All laws of a local nature which shall hereafter be passed by
the legislature of this State, shall be published in like manner
in each of the counties interested in the same. (Id. § 2.)

It shall be the duty of each board of supervisors in the sev-
eral counties of this State, at their annual meeting, to appoint
the printers for publishing the laws in their respective counties. -
MiscELLANEOUs. 909

The appointment shall be made-in the following manner: Each
member of the board of supervisors shall designate by ballot
one newspaper printed in the county to publish the laws, and
the paper having the highest number of votes, and the paper
having the next highest number of votes, shall be the papers
designated for printing the laws. If hers, shall be but one
paper printed in the county, then in that case the laws shall be
published in that paper. (Laws 1845, ch. 28, § 3.)

Whether the manner given for selecting the papers is direct-
ory merely, or imperative, is a question not fully settled. In
People v. Supervisors of Seneca (18 How. 461) it was held at
special term, that the statute was imperative, and must be
strictly followed, and that an appointment by resolution was a
nullity. While, on the other hand, in People v. Supervisors of
Kings (23 How. 89), it was decided that the statute was direct-
ory merely, and that informalities in the proceedings did not
vitiate them. The supervisors, in making out the assessment
roll, are to assess and levy such sum as may be necessary to
defray the expense of such publication. (Laws 1845, ch. 280.)

6. MiscELLaNEovs.

May correct errors in returns. Boards of supervisors may
on the recommendation of the county court correct any mani-
fest clerical or other error in any assessments or returns made
by any town officer to such board of supervisors, or which shall
properly come before such board for their action, confirmation
or review. (Laws 1869, ch. 855, § 5.)

Accounts of county treasurer. At the annual meeting of
the board of supervisors, or at such other time as they shall
direct, the county treasurer shall exhibit to them all his books
and accounts, and all vouchers relating to the same, to be
audited and allowed. (1 R. S. 370, § 23.)

Upon the death, resignation, or removal from office, of any
county treasurer, all the books and papers belonging to his
office, and all moneys in his hands by virtue of his office, shall
be delivered to his successor in office, upon the oath of the
preceding county treasurer, or, in case of his death, upon the
oath of his executors or administrators. (Id. § 24.)

27
210 MiscELLANEOUS.

If any such preceding county treasurer, or, in case of his
death, if his executors or administrators, shall refuse or neglect
to deliver such books, papers and moneys, upon oath, when
lawfully demanded, every such person shall forfeit, for the use
of the county, the sum of twelve hundred and fifty dollars.
(1 RB. S. 370, § 25.)

May fill vacancy in office of county treasurer. Any vacancy
happening in the office of county treasurer shall be’ filled by
appointment by the board of supervisors until the first of Jan-
uary succeeding the next general election thereafter. (Laws
1848, ch. 136.)
CHAPTER XVI.
ACTIONS AND PROCEEDINGS BY AND AGAINST.

1. Actions against towns.

2. Actions against counties.

3. Mandamus against supervisors.
4. Actions for damages from riots.

1. Actions acarnst Towns.

Each town, as a body corporate, has capacity to sue and be
sued in the manner prescribed in the laws of this State. (1 R.
8. 337.)

Tn all suits and proceedings the town shall sue or be sued by
its name, except where town officers shall be authorized by law
to sue in their name of office for the benefit of the town. (1 R.
8. 357.)

Process to be served on supervisor. In all legal proceedings
against towns by name, the first process, and all other proceed-
ings required to be served, shall be served on the supervisor of
the town; and whenever any such suit or proceeding shall be
commenced, it shall be the duty of the supervisor to attend to
the defense thereof, and to lay before the electors of the town,
at the first town meeting, a full statement of such suit. or pro-
ceeding, for their direction-in regard to the defense thereof. (1
R. 8. 357.)

Proceedings, how conducted. Whenever any controversy or
cause of action shall exist between any towns of this State, or
between any town and an individual or corporation, such pro-
ceedings shall be had, either at law or in equity, for the pur-
pose of trying and finally settling such controversy, and the
same shall be conducted in like manner, and the judgment or
212 AcTIONS AGAINST Towns.

decree therein shall have the like effect as in other suits or pro-
ceedings of a similar kind, between individuals and corpora-
tions. (1 R. 8. 356.)

Inhabitants, when competent witnesses and jurors. On the
trial of every action in which a town shall bea party or be
interested, the electors and inhabitants of such town shall be
competent witnesses and jurors, except that in suits and pro-
ceedings by and against towns, no inhabitant of either town
shall be a juror. (1 R. S. 357.)

Actions in favor of a town may be brought before a justice.
Any action in favor of a town, which, if brought by an indi-
vidual could be prosecuted before a justice of the peace, may
be prosecuted by such town, in like manner, before any such
justice; but no action to recover a penalty given to a town
shall be brought before any of the justices of the peace residing
in the town, for the benefit of which the same is prosecuted ;
but all such actions may be brought before any one of the
justices of the peace residing in any other town in the same
county. (Id.)

°

Actions for penalties for trespass on town lands. Whenever
any action shall be brought to recover a penalty imposed ce
any trespass committed on the lands of a town, if it shall
appear on the trial thereof, that the actual amount of injury to
such town lands, in consequence of such trespass, exceeded the
sum of twelve dollars and fifty cents, then the amount of the
actual damage, with costs of suit, shall be recovered in such
action, instead of any penalty for the sarhe trespass, imposed
by the town meeting; and such.recovery shall be a bar to
every other suit for the same trespass. (Id.)

When court may order partition. Whenever, by any decree
or decision in any suit or proceeding, brought to settle any
controversy in relation to town commons, or other lands the
common property of a town, or for. the partition thereof, the
rights of any town shall be settled and confirmed, the court in
which such proceedings shall be had, may partition such lands
according to the right, as decided and settled. (Id.)
Actions AGAINST Towns. 2913

Costs —judgments, when a town charge. In all suits or pro-
ceedings prosecuted by or against towns, or by or against town
officers in their name of office, costs shall be recoverable as in
the like cases between individuals. Judgments recovered
against a town, or against town officers, in actions prosecuted
by or against them in their name of office, shall be a town
charge, and when levied and collected, shall be paid to the
person to whom the same shall have been adjudged. (1 R. S. 357.)

Actions by supervisors. Actions may be brought by super-
visors of towns, upon any contract lawfully made with them
or their predecessors in their official character, to enforce any
liability or any duty enjoined by law to such officers or the
body which they represent; to recover any penalty or forfeiture
given to such officers or bodies whom they represent; and to’
recover damages for any injuries done to the property or rights
of such officers or of the bodies represented by them. (2 R.
8. 473.)

Such actions may be brought by such officers in the name of
their respective offices, notwithstanding the contract or obliga-
tion on which the same is founded, may have been made with
or to any predecessors of such officers in their individual names
or otherwise, and notwithstanding any right of action may
have accrued previous to the time when the officer commenc-
ing such suit entered upon the execution of the duties of his
office. (2 R. 8. 4738.) ©

But in cases where, by special provision of law, actions are
directed to be brought by or against any public bodies, in the
name, the same shall be brought or defended in such name by
the persons representing such body, then in office. (Id.)

Actions against towns. Actions against towns shall be
brought against such towns by their names; the said actions
may be commenced by summons as in suits against corporations,
and the same proceedings shall be had thereon as are prescribed
in article first, title four, part three, of the Revised Statutes, as
to suits by and against corporations. (Id.)

Actions against supervisors. Actions against supervisors as
town officers, shall be brought against them individually, speci-
214 ACTIONS AGAINST Towns.

fying in the process, pleadings and proceedings their name of
office ; and such action may be commenced in the same manner
as against individuals; but the defendant shall not be held to
bail in any case unless upon the order of a judge of the court
in which the action is commenced, founded upon proof, by affi-
davit, that the same is brought for some personal misconduct
in office, or upon some personal liability assumed or incurred
by such defendants in their official character. (2 R. 8. 474.)

Title of actions. In actions by or against supervisors of
towns, the name of the supervisor must be used with the addi-
tion of his name of office, and the complaint should, by proper
averment, show that the claim is made by or against the officer
and not the individual. Merely adding to the name of the
plaintiff, in the title of the cause, the words ‘supervisor of,”
etc., will not render the action in favor of the plaintiff in his
official character unless the necessary averments are inserted in
the complaint. (Supervisor of Galway v. Stimson, 4 Hill, 136.)

Employing counsel. The supervisors may employ counsel in
the prosecution or defense of a suit, brought by or against him
in his official character; such authority is incident to his posi-
tion ; and the reasonable charges of such counsel will be a town
charge. ,

Action against successors. Where any contract shall have
been entered into or any liability shall have been incurred by
or in behalf of any town by any officer thereof, within the scope.
of his authority, the same remedies may be had upon any suc
cessor of such officer, in his official character, as might have been
against such officer if he had continued in office. (2 R. 8. 274.)

Where, however, the officer has exceeded his authority in
entering into a contract or in incurring the liability, such con-
tract or liability is not obligatory on his successor.

Abatement of suit. No suit commenced against any super-
visor shall be abated or discontinued by the death of such
officer, his removal from or resignation of his office, or the
expiration of his term of office, but the court in which any such
action shall be pending, shall substitute the names of the suc-
AcTIoNns AGAINST Towns. 915

cessors in such office upon the application of such successor or
of the adverse party. (Supervisor of Galway v. Stimson, 4 Hill,
136.)

But before any new defendant shall be substituted without
his consent, at least fourteen days’ notice of the application for
that purpose shall be personally served on him. (Id.)

Judgment to be laid before board of supervisors. If judg-
ment be rendered for any debt, damages or costs, against any
town or the supervisor thereof, on account of the liability of
such town; and such judgment be not suspended by writ of
error or otherwise, or be not paid and satisfied before the next
annual meeting of the board of supervisors of the county, a
certified copy of the docket of such judgment, or the record
thereof, if required by such board, shall be laid before the board
of supervisors of the county at some annual meeting thereof.
(Id.)

The board of supervisors shall add the amount of such judg-
ment, together with interest thereon, from the time of recovery
to the first Monday in February then next, and also the expenses
of the certified copy of the docket or record of the judgment
mentioned in the preceding section, to the tax to be laid upon
the town against which, or against the officers of which, such
recovery shall have been had; which sums shall be assessed,
levied and collected as other contingent charges of such town,
and shall be paid by the county treasurer, to the person recover-
ing such judgment. (Id.)

The supervisors cannot go back of the judgment, but are
bound by it. (Allaben v. Supervisors of Delaware, 12 How. 50.)

When supervisor to pay judgment. If the supervisor of a
town, against whom any judgment shall have been rendered,
which shall not be suspended by writ of error or otherwise,
have sufficient moneys in his hands belonging to his town, not
specially appropriated, he shall in like manner pay the amount
of such judgment and interest thereon, upon the like evidence ;
and for a failure to do so, he shall in like manner be responsi-
ble, personally, to the party in whose favor such judgment was
obtained. (2 R. 8. 475.)
216 AcTIONS AGAINST COUNTIES.

If the recovery be had against a town in its own name, the
supervisor thereof shall, in like manner and upon the like
evidence, pay the amount thereof, with interest, out of any
moneys in his hands belonging to such town, not specially
appropriated ; and for a failure so to do shall be personally:
responsible for such amount, to the party in whose favor such
judgment was obtained. (2 R. 8. 475.)

When execution not to issue. When a judgment shall be
recovered against any town, or the supervisor thereof, no
execution shall be awarded or issued upon such judgment,
unless the same shall have been rendered for the costs of a suit
commenced by such officer in his individual name; in which
ease such costs shall be collected of the plaintiffs individually
and the amount thereof shall be allowed to him in his accounts
of official expenditures by the board authorized to audit such
accounts, if such suit appear to have been necessarily com-
menced in good faith. (Id.)

2. AcTIons AGAINST CoUNTIES.

Each county as a body corporate has capacity to sue and be
sued in the manner prescribed by law. (1 R. 8. 364.)

In all such suits and proceedings, the county shall sue or be
sued in the name of the board of supervisors thereof; except
where county officers shall be authorized by law to sue in their
name of office, for the benefit of the county. (1 R. 8. 384.)

In suits against a county the board of supervisors shall be
named as defendants. The individual supervisors should not
be named. (12 N. Y. 52.)

In all legal proceedings against the board of supervisors, the
first process, and all other proceedings requiring to be served,
shall be served on the chairman or clerk of the board of super-
visors; and whenever any such suit or proceeding shall be
commenced, it shall be the duty of such chairman or clerk, to
lay before the board of supervisors, at their next meeting, a
full statement of such suit or proceeding, for their direction in
regard to the defense thereof. (1 R. S. 384.)

Whenever any controversy or cause of action shall exist
between any of the counties of this State, or between any such
ACTIONS AGAINST COUNTIES. 217

county or an individual or individuals, such proceedings shall
be had, either at law or in equity, for the purpose of trying
and finally settling such controversy, and the same shall be
conducted in like manner, and the judgment or decree therein
shall have the like effect, as in other suits or proceedings of a
similar kind between individuals and corporations. (1 R. S.
384.)

“Such controversy,” in the above section, means such a claim
or cause of action as cannot be settled or adjusted by the board
of supervisors in the exercise of their ordinary powers in the
audit of county charges. Matters which are properly county
charges are to be audited by the board of supervisors and can-
not properly be made the subject of an action against the
county. The foregoing provisions were intended to provide a
remedy against a county for such causes of action, and no
others, as could not be presented to and examined and allowed
by the board of supervisors as county charges. Every claim
which is a county charge is to be audited by the board of
supervisors, and if they refuse so to audit it, they may be com-
pelled to do so by a mandamus. (Brady v. Supervisors of New
York, 2 Sandf. 471; People v. Haws, 21 How. 182.)

The board of saperrion of a county are not a corporation ;
and as such board, and apart from.the county, they are not liable
to asuit. They can be sued only as representing the county ;
and to warrant a suit against them as representing the county
there must be some duty of the county, and the case must be
such that an action founded upon that duty is the appropriate
remedy. But where there is a failure of duty by the supervi-
sors only, not by the county, a writ of mandamus is the proper
remedy. (Boyce v. Supervisors of Cayuga, 20 Barb. 294.)

Even in cases where no discretion is vested in a board of
supervisors in relation to an account presented to them, and a
clear legal duty rests upon them to cause the whole amount to.
be levied, collected and paid as a county charge which they
refuse to perform, an action will not lie against the supervisors. .
The only remedy of the creditor is a writ of mandamus to com-
pel them to perform that duty. To warrant a suit against a
board of supervisors as representing the county, there must be
some duty of the county; where the duty relied upon is a duty

28
218 ACTIONS AGAINST CouUNTIES.

not of the county, but of the board of supervisors, no action
lies. (Boyce v. Supervisors of Cayuga, 20 Barb. 294.)

After a claim against a county has been submitted to a board
of supervisors for allowance,.and has been examined and passed
upon, no action will lie against the county to recover the same
claim on the ground that the decision of the board was errone-
ous in respect to the amount due the plaintiff. Their action in
the matter is conclusive. (Martin v. Supervisors of Greene, 29
N. Y. 645.)

_ On the trial of every action in which a county shall be inter-
ested, the electors and inhabitants of such county shall be com.
petent witnesses and jurors. (1 R. S. 384.)

Any action in favor of a county, which, if brought by an
individual, could be prosecuted before a justice of the peace,
may be prosecuted by such county in like manner, before any
such justice. (Id.)

In all suits and proceedings prosecuted by or against coun-
ties, or by or against county officers, in their name of office,
costs shall be recoverable as in the like cases between individ-
uals. Judgrhents recovered against counties, or against county
officers, in actions prosecuted by or against them in their name
of office, shall be county charges, and, when levied and collected,
shall be paid to the person to whom the same shall have been
adjudged. (Id.)

Actions by board of supervisors. Actions may be brought
by the supervisors of a county upon any contract lawfully made
with them or their predecessors, i in their official character; to
enforce any liability, or any duty enjoined by law, to such ofti-
cers or the body which they represent ; to recover any penalties
or forfeitures given to such officers or bodies whom they repre-
sent ; and to recover damages for any injuries done to the prop-
erty or rights of such officers, or the bodies ene by
them. (2 R. S. 473.)

Such. actions may be brought by such ame: in the name
of their respective offices, notwithstanding the contract or obli-
gation on which the same is founded, may have been made
with or to any predecessors of such officers, 1 in their individual
names or otherwise, and notwithstanding. any right of actior
Actions aGainst CounrTIEs. 919

may have accrued, previous to the time when -the officers com-
mencing such suit entered upon the execution of the duties of
their office. (2 R. S. 478.)

Actions against counties, in the cases in which they are
allowed by law, shall be brought against the board of super-
visors thereof; the said actions may becommenced by summons,
as in suits against corporations, and the same proceedings shall
be had thereon, as are prescribed in the first article of title four,
chapter eight, part three of the Revised Statutes, relative to
suits against corporations. (Id.)

Title of action. All actions by or against counties are to be
brought in the name of the board of supervisors, and the indi-
vidual names of the supervisors are not to be used.

Counsel may be employed. The board of supervisors may
employ counsel to prosecute or defend any action, and may
audit, levy and collect the expense thereof.

Actions against successors. Whenever any contract shall
have been entered into or any liability shall have been incurred,
by or in behalf of any county by any officer thereof within the
scope of his authority, the same remedies may be had against
any successor of such officer in his official character as might
have been against such officer if he had continued in office. (2
R. 8. 474.)

Abatement of suit. Boards of supervisors, as such, are per-
petual, and the fact that the terms of office of the various
members of a board have expired, and others been elected in
their place, after the commencement of legal proceedings, can
have no effect on such proceedings. The plaintiff or defendant
is always the same.

Judgment, how paid. If judgment be rendered for any
debt, damages or costs, against the board of supervisors of a
county on account of the liability of such county, and such
judgment be not suspended by writ of error or otherwise, or
be not paid and satisfied before.the next annual meeting of
the board of supervisors of the county, a certified copy of the
990 MANpaMus AGAINST SUPERVISORS.

docket of such judgment or the record thereof, if required by
such board, shall be laid before the board of supervisors of the
county at some annual meeting thereof. The board of super-
visors shall add the amount of such judgment, together with the
interest thereon, from the time of recovery to the first Monday
in February then next, also the expenses of the certified copy
of the docket or record of judgment mentioned in the preced-
ing section, to the tax to be laid upon the county; which sums
shall be assessed, levied and collected as other contingent
charges of such county, and shall be paid by the county treas-
urer to the person recovering such judgment. (2 R. 8. 475.)

But if the treasurer of the county, against which, or against
whose officers, such judgment shall be had, have sufficient
moneys in his hands belonging to such county, not other-
wise specifically appropriated, he shall be bound to pay the
amount of such judgment, upon the production of a certified
copy of the docket thereof, or of the record, if required; and
if he shall fail to do so on demand, he shall be personally liable
for the amount of such judgment with the interest, to be
recovered in an action by the party in whose favor such judg-
ment was rendered, or his representatives. (Id.)

When a judgment shall be recovered against the board of
supervisérs, or the county superintendents of the poor of any
county, or against any town, or the supervisor or the overseers
of the poor thereof, no execution shall be awarded or issued
upon such judgment. (Id.)

Should the treasurer of the county refuse, having sufficient
‘funds to pay the judgment, or the supervisors neglect to cause.
‘tthe amount to be levied and paid, they may be compelled to do
‘so by mandamus.

3. Manpamus AGaInst SUPERVISORS.

Where the board of supervisors neglect or refuse to perform
a duty enjoined on them, they may be compelled to do it by
mandamus. A mandamus is defined to be a prerogative writ
issuing in the name of the king, from the court of king’s
beneh, and directed to any person, corporation, or inferior
eourt of judicature, requiring them to do some particular thing
which appertains to their office and duty. (8 Black. Com. 110.)
MANDAMUS AGAINST SUPERVISORS. 991

In this State the writ would issue in the name of the people
from the supreme court.

The power of the supreme court to grant a mandamus at the
suit of the people, to compel boards of supervisors to perform
their duty has often been exerted, and cannot be questioned.

Where the duty to be performed by the board of supervisors
is judicial, they may be compelled, by mandamus, to meet and
decide on the matter, but cannot be controlled as to the manner
in which they shall dedidas where the duty is ministerial they
may be compelled to do the act which they are charged with
unlawfully refusing todo. (People v. Taylor, 30 How. 7 8.) It
is well settled, that where the supervisors have a discretion in
the performance of their duty, and proceed to exercise it, that
discretion cannot be controlled by mandamus. But if they
refuse to act or to entertain the question for their discretion in
cases where the law enjoins upon them to do the act required,
the court may enforce obedience to the law by mandamus
where no other legal remedy exists. (Hull v. Supervisors of
Oneida, 19 Johns. 259; People v. Supervisors of Albany, 19
Johns. 259.)

Thus, where a board of supervisors of a oe refuse to
allow a claim, on the ground that it is not a county charge,
when by law it is a county charge, a mandamus lies to
compel them to admit it as such, and to exercise their dis-
cretion as to the amount to be allowed. (Hull v. Supervisors
of Oneida, 19 Johns. 259.) If, however, the supervisors, in
the exercise of their discretion, disallow too much, a man-
damus will not lie. (People v. Supervisors of Albony, 12
Johns. 414.)

Where officers have a discretion to allow or reject a claim, a
mandamus does not lie to compel its allowance. (Hutchinson v.
Commissioners of Canal Fund, 25 Wend. 692.)

Mandamus is the appropriate remedy to compel supervisors
to audit, levy and collect money which is by statute made a
county charge (People v. Supervisors of Columbia, 10 Wend.
363), also to compel supervisors to audit and allow the claims
of county officers for expenditures incurred in the discharge of
their official duties.

A claim presented to a board of supervisors who permit their
222 Actions For DamaGes From Riots.

session to expire without taking any action on it, apparently
for the reason that they deem it illegal, is to be regarded as
rejected so far as to permit a mandamus to compel its allowance.
(People v. Supervisors of Richmond, 20 N. Y. 252.)

Where the board of supervisors refuse to examine the accounts
from some cause other than errors in the accounts or want of
proof as to the items, a mandamus lies to compel them to pro-
ceed with an examination and audit. (Hasbrouck v. Supervisors
of New York, 21 How. 322.)

Where supervisors refuse to entertain and audit a claim on
the ground that they have no power to allow it, a mandamus
lies to compel them to entertain the claim, but the court will
not control their discretion, but only compel them to exercise
it. (People v. Supervisors of Courtland, 24 How. 119.)

Where a board of supervisors have a discretion to determine
the proper amount to be allowed for services rendered the
county, and have once acted and exercised that discretion, a
mandamus will not lie to compel them to act further. (People
v. Supervisors of St. Lawrence, 30 How. 173.)

After supervisors have apportioned the taxes among the
towns, a mandamus lies to compel them to issue warrants to
collectors. (People v. Supervisors of Schenectady, 35 Barb. 408.)

A mandamus will not lie to compel a board of supervisors to
audit the bill of counsel appointed by the court to defend a
prisoner, for services and expenses, since such a claim is not a
county charge. (People v. Supervisors of Albany, 28 How. 22.)

4, Actions ror Damages From Riots.

Whenever any building or other real or personal property
shall be destroyed or injured in consequence of any mob or riot,
the city or county in which such property was situated shall be
liable tu an action by or in behalf of the party whose property
was destroyed or injured for the damages sustained by reason
thereof. (Laws 1855, ch. 428.)

Such action or actions may be brought and conducted in the
same manner that other actions may be prosecuted by law and
the judgment may be appealed from in the manner now pro-
vided for appeals in civil actions; and whenever any final judg-
ment shall be recovered against any such city or county in any
Actions ror Damaczs From Ruors. 993

such action the treasurer of said city or county shall, upon the
production and filing in his office a certified copy of the judg-
ment roll, pay the amount of such judgment to the party or
parties entitled thereto, and charge the amount thus paid to
said city or county. (Laws 1855, ch. 428.)

No person or corporation shall be entitled to recover in any
such action, if it shall appear upon the trial thereof that such
destruction or injury of property was occasioned, or in any
manner aided, sanctioned, or permitted by the carelessness or
negligence of such person or corporation ; nor shall any person
or corporation be entitled to recover any damages for any
destruction or injury of property as aforesaid, unless such party
shall have used all reasonable diligence to prevent such damage,
and shall have notified the mayor of such city, or the sheriff
of such county, immediately after being-apprised of any threat
or attempt to destroy or injure his or their property, by any
mob or riot, of the facts brought to his knowledge; and upon
the receipt of such notice, it shall be the duty of such officer to
take all legal means to protect the property attacked or threat-
ened ; and any such officer or officers who shall refuse or neglect
to perform such duty, shall be liable to the party aggrieved for
such damages as said party may have sustained by reason
thereof, provided said party shall elect to bring his action
against such officer instead of such city or county. (Id.)

Nothing in this act shall be construed to prevent any person
or corporation whose property has been injured or destroyed
by any mob or riot, from having or maintaining an action
against each and every person engaged, or in any manner par-
ticipating in such riot or mob. (Id.)

No action shall be maintained under the provisions of this
act unless the same shall be brought within three months after
the loss or injury. (Id.)
CHAPTER XVII.

DUTIES OF CLERK OF THE BOARD.

Clerk to be appointed.. Each board of supervisors shall, as
often as may be necessary, appoint some proper person to be
their clerk, who shall hold his office during their pleasure, and
whose general duty it shall be,

1. To record in a book to be provided for the purpose, all
the proceedings of the board.

2. To make regular entries-of all their resolutions or decis-
“ions, on all questions concerning the raising or payment of
moneys.

3. To record the vote of each supervisor on any question
submitted to the board, if ‘required by any member present ;
and, 7

4. To preserve and file all accounts acted upon by the board.
(1 R. S. 368.)

His compensation. The. clerk shall receive a reasonable
compensation for his.services, to be fixed by the board of super-
visors, and to be paid by the county. (Id.).

Books, ctc., to be deposited ‘with clerk, The ‘books, records
and accounts: of the boards of supervisors, shall be deposited
with their clerk, and shall be open, without reward, to the
examination, of all persons. (Id.)

Accounts to be filed. It shall be the duty of the clerk to
designate’ upon every account upon which any sum shall be
audited and allowed by the board, the amount so audited and
allowed, and the charges for which the same was allowed ; and
he shall also deliver to any person who may demand it, a certi-
fied copy of any account on file in his office, on receiving from

29
996 Dorties or CLERK or THE Boarp.

such person six cents for every folio of one hundred and twenty-
eight words contained in such copy. (1 R. S. 368.)

May administer oaths. The clerks of boards of supervisors
of the several counties in this. State, have the same power as
the chairman thereof, to administer oaths to any person con-
cerning any matter submitted to the board, or connected with
their or or anes eee 1856, ch. aa

SEED :

To make statement. “It shall be the duty of slots of boards
of supervisors on the thirty-first day.of December, or within
ten days :previous thereto, i ini Len ea; to make ont a statement
showing, “

1. The amount ‘of deiispenaaee audited by the — of
supervisors, to the members, thereof, severally, within the year,
and the items and nature of such compensation as audited.

2. The number of: days the board. shall have been in, session

‘within such year, and the distance traveled by the members
respectively, in attending the meeting of the board. .

8. Whether any accounts: were audited or allowed without
being verified according to law, for any member of the board
of supervisors, or any other et and if any, how much, and
for what. |

And such statement shall be cortified by. such clerk, and be
printed in a newspaper printed in the county, in the manner
that the accounts audited by ‘boards of supervisors are now
“vequired by law to be printed, within two weeks after said state-
ment shall be so made ‘out, and it shall be-the special duty of
such clerk to see that the. same is so published, and for every
intentional neglect so to do such clerk shall be deemed guilty
of a misdemeanor. (Laws i847, ch. 455, § 14.) See Form 53.

It is the duty of boards of town agin to make annually
brief abstracts of the names of all persons who have presented
to said board accounts to be audited, the amounts claimed by
each of':said persons, and the amounts finally audited by them
respectively, and to deliver said abstraets to the clerk of the
board of supervisors, and the said clerk is to cause the same to
be printed with the statements required.to be printed by him
iby the above section. (Id. § 24.) See Form 35.
Dorizs of CLERK OF THE Boarp. 927

To publish audits, etc. The board is required to publish
annually in: one or more public newspapers in the county, the
name of every individual who shall have had any accounts
audited and allowed by said board, and the amount of said
claim as allowed, together with the amount claimed, and also
their proceedings upon the equalization of the assessment roll.
(Laws 1839, ch. 369.) This duty devolves upon the clerk. See
Form 54.

‘May call special meeting. The ats may call a special meet-
ing of the board at any time on the written request of a major-
ity of the supervisors. (Laws 1838, ch. 314.) On calling a
special meeting the clerk should send to every member a writ-
ten or printed notice.

To deliver abstract of poor. It hag already. been riantioned
that the supervisor of each town is required each year to report
an abstract of the expenses relating to the poor,.in those.coun-
ties where all of the poor are not a county charge. “When the
clerk receives such abstracts, it becomes his duty to deliver the
same to the county superintendent of the poor of his county,
and if he neglects or refuses to deliver them, or certified copies
thereof, or if he shal! willfully make and deliver any false copy,
he forfeits the sum of one hundred dollars, to be recovered by
the district attorney in the name of the people of the State for
the benefit of the poor of the county. (1 R. 8. 632.) ©

To return value of estate. The clerk of the board of super-
visors of the several counties in this State, shall, on or before
the second Monday in December in each year, transmit to the
comptroller by mail, in the form which shall be prescribed by
the comptroller, a certificate or return of the aggregate valued
amount of real and personal estate in each town or ward, as
corrected by the board of supervisors. The clerk who shall
neglect or refuse to make such return, shall forfeit to the people
of this, State the sum of fifty dollars. (Laws 1838, ch. 117, :)
See Form BB.

To serve notice relative to the poor. When the supervisors
make an order abolishing’ the distinction between town poor
998 Duties or CLERK OF THE: BOARD.

and ¢ounty poor, and ‘decide to have all the poor a county
‘charge, the clerk of the board must serve notice of such order
‘dmmediately on the overseers of the poor of every town in the
‘county, and.also: upon the clerk.of each town, village or city
within sueh county. : R. 8. oan

To approve bonds. The bonds: of superintendents of the
poor are executed to the board of supervisors. The clerk is
required to indorse upon such bond a certificate to the effect
that the board have approved of the bond, and after indorsing
his approval,:such bond is required to be filed in the office of
the ae clerk. ‘(Laws of 1848, ch. 327.)

To pone Uist of pean jurors. The clerk prepares the list
of grand jurors and files the same in his office, and forwards a
‘certified ‘copy'of such list.to the county clerk. This should be
‘done'without delay, either during the session of the board or
immediately thereafter.

New towns. The board having decided to erect a new town,
and having designated the name, the time and place of holding
the first annual town meeting, and the three electors to preside
at such ‘meeting, it becomes the duty of the clerk to transmit a
notice, to be signed by him or the chairman of the board, to
the persons designated to preside at such meeting, to the end
that such notice may be posted in four of the most public places
in the town, at least fourteen days before holding such town
meeting ; which notice must designate the time and place for
holding such meeting. (Laws 1849, ch. 194.) While the duty
of posting such notices is devolved upon the persons who are
‘designated to preside .at such meeting, yet it is recommended
‘that the clerk should especially enforce such duty upon the per-
-sons so designated, in order to prevent any irregularity in the
Cae of such meeting. .

“In ‘relation toa seal. The aaa of supervisors of any county
in this State may adopt a seal, and when so adopted, the clerk
of such board shall cause a description thereof, together with
-an impression therefrom, to be filed in the office of the county
‘clerk and in the office of the secretary of state, and the same
Duties or CLERK oF THE Boarp. 229

shall thereupon be the seal of the board of supervisors of such
county. ‘

Copies of all papers duly filed in the office of the clerk of the
board of supervisors of any county, and transcripts from the
books of records kept therein, certified by such clerk, with
the seal of office affixed, shall be evidence in all courts and
places, in like manner as if the originals were produced. (Laws
1855, ch. 249.) ,

To furnish resolutions to county treasurer. The clerk should
furnish a copy of the general abstract to the county treasurer,
also certified copies of all resolutions passed by the board,
appropriating money, and with certified copies of all county
orders made by the board. This will not only facilitate the
performance of the duties of the treasurer, but will tend to pro-
tect the treasury against frauds. He should also furnish the
county treasurer with certified copies of the list containing
the per diem allowance of grand and petit jurors.

Credentials of officers. Whenever any officer is chosen or
appointed by the board, it becomes the duty of the clerk to
furnish such officer with a certified copy of the resolution by
which he was appointed.

Orders and order book. The clerk should keep a book, in
which should be entered a note of all orders issued, containing
the name of the party to whom it is issued, the number of the
order and the amount. The orders should be drawn payable
to order, instead of bearer, for obvious reasons.

School tax. No clerk of the board of supervisors or other

_ person who shall make out the tax list or assessment roll of any

town, shall omit to include and apportion among the moneys

to be raised thereby, the amount required to be raised for the

support of the common schools, by reason of the omission of

the board of supervisors to pass a resolution for that purpose.
(Laws 1864, ch. 555, tit. 3.)
CHAPTER XVIII.
Roxugs of Orper.

The following rules are used by the board of ‘supervisors of
several counties of the State, and form a code sufficiently com
prehensive for most purposes :

1. Upon the appearance of a quorum, the Chairman having
taken the Chair, and the members being called to order, the
minutes ofthe preceding day must be read, to the end that
any mistake therein may be corrected by the board.

2. Order of Business. — After the minutes are read and

*approved, the order of business shall be: as follows : .

1, The Presentation of Petitions. _

2. Reports of Standing Committees.

3. Reports of Select Committees.

4. Introduction of Resolutions, Notices and Motions.

5. Unfinished Business.

6. Special Orders of the Day.

3. Standing Committees. — Standing Clmnnibiaes shall con-
sist of three, except the Equalization Committee, which shall
consist of nine members, and shall be appointed on the follow-
ing subjects, to wit :

1. Sheriff and Jailer.

2. County Judge and Surrogate.

3. County Justices.

4, County Clerk.

5. Lunatic’ and other Asylums.
“6. Loan Officers and Coroners.

4. Capital Police.

8. City Constables— 1st Assessor District.

9. we 9d “ “
10. «6 8 83« 3d “ “6
232 Rouirs or ORDER.

11. Constables of North Assembly District.

12. Constables of South Assembly District.

13. Miscellaneous Accounts.

14. District Attorney.

15. House of Industry.

16. County Treasurer. §

17. Finance.

18. Equalization. G

19. Unfinished Business.

20.. Law Committee.

21. County Buildings ;' other than those embraced the 6th
and subdivisions of this rule. os e

22. Printing.

23. Refunding Committee.

24, Military.

And it shall be the duty of each of the several committees to
inquire into ‘the matter indicated by its name, and to report
thereon’ to this board as soon as may be, ‘and ‘at least two days
before the last day of the annual meeting, and also any infor:
mation and any resolution which it may ‘deem conducive to the
public good.

4, Priority of Business. — All questions relating to the pri-
ority of business, that is, the priority of one question or subject
matter over another: under the same order of business, Bliall be
decided without debate. mat

EcCnanian to Prssnen Order.— The Chairman to pre-
serve order and decorum, and decide all questions of order;
which decision shall be final, unless an appeal ds taken to the
board. On an appeal from, the decision of, the Chairman, he
shall have the right in his place to assign his reason for his
decision. He shall also have the right to substitute any mem-
ber to perform the duties of the Chairman, but. such substitu-
tion shall not extend beyond two days, unless my leave as the
board.

6. Vote of Ohad: — When the Board is s Bjually a divided,
including the Chairman’ 8 vote, the question ‘shall be deemed to
be lost.
Russ oF OxpEr. 233

7. .Order.— When the Chairman is putting a question, no
member shall walk across or out of the room. ins }

8. Order of Speaking. —A member rising. to debate, to give
a notice, to make a motion or report, or to present a petition, or
other paper, shall address the chairman, and shall not Broweed
further until mpcopaized by him. + ts ee

9. Members Entitled to Speak. dieatee shall speak.
more than twice, nor more than five minutes: to the same

general question, without leave of the Board.
‘ oe en a : aan 2

10. Order ‘ie Silence. _ While a member is i dpsaliii no.
member shall entertain any private discourse, or pass between
him and the Chair.

11. Calls to order. —If any member, ‘in speaking, or other-
wise, transgress the rules of the Board, the Chairman or any
member may call to order, in which case the! member s0 called
to’ ordér shall: immediately 1 a down; uitless’ permitted to ex-
plain.

12. Members entitled to vote. — Every member who shall be
present when any question is stated from the Chair, shall vote
thereon, unless excused by the Board, or unless he be directly
interested in the question, in which case he shall not be allowed’
to vote.

13. Manner of Presenting Petitions. — Every member pre-
vious to presenting a petition or memorial, shall indorse on the
same the subject to. which it’ relates, and add his name s ‘the
Clerk hands his name to the Chairman, who shall State’ thie sub-
stance thereof, after which he shall ‘put the. question’ on the dig-
position ‘of said petition or ‘memorial.

,14. Motions and Resolutions.— Every motion or resolution
stall’ be first statéd by the Chairman, or read ‘ by’ ‘the: Clerk
before debate, and immediately before the quéstion is ‘put;
and every such: motion, except‘ of the. class of motions -em-
braced in rule 18, shall be reduced to writing, if bis Chairman
or any member desire it. - magn 4

30
234 Russ or ORDER.

15. Withdrawal of Motion.— After a motion is stated by
the Chairman, it shall be deemed to be in the possession of the
House, but may be withdrawn at any time before a decision i is
made or an amendment adopted. : 4 eos

16. Disisions cf Ouestione: —If. the anseiiol in debate con-
tains several distinct propositions, the same shall be divided by
the Chair at the request of any member, to the end that a vote
may be taken on each proposition; but a motion to strike out
and insert shall be deemed indivisible. a

17. Filling Blanks, —When a blank i is to be filled, and differ-
ent sums or times are proposed,:the question shall ‘first pe ‘put
on the largest sum and longest time.

18. Motions, when Receivable.—When a question is ‘under
debate, no motion shall be entertained, unless for am adjourn-
ment of the Board, for the previous question, to postpone.
indefinitely, to postpone to a certain day, to lay it on the table,
to commit it, to. amend it; these: several, motions shall have
‘precedence, in the order which they are here stated.

19, A motion to lay a question on the table shall be decided
without amendment or debate, and a motion to postpone a
question indefinitely, or to adjourn toa day, certain, until it is
decided, shall preclude all amendment of the main question.

20. Previous Question.— The “ previous qnestion ” shall be
as follows; “Shall the main question now be put?” and until
it is ‘decided, ‘shall preclude all amendment and debate. When,
on taking the. previous question, the. Board shall decide. that
the question shall now be put, the main question : shall be con-
sidered as still. remaining under debate. The main ‘question
shall be on the passage of the resolution or, other matter under
consideration.

21, Adjournment. — = A ‘motion to adjourn the Board shall
always be i in order, and decided without debate, —

‘99, Entries on Minutes. —Tn all cases where a orien or

motion shall be entered on the minutes, the Clerk shall also
enter the name of the moving member. ':
Rues or Orper, 235

23. Committee of the Whole.—In forming a Committee of
the whole Board, the Chairman shall leave the Chair and shall
appoint. a Chairman to preside,

24, Rules for that Committee. - ~The rules of the Board shall
be observed in the Committee of the Whole, so far as they may
be applicable, except limiting the number of times of speaking,
and except that. the ayes. and noes shall not be taken, and
except, also, that a motion to rise and report. progress shall
always be in order, and shall be decided without debate.

25. Motions to Reconsider. — No motion for reconsideration,
except by unanimous consent, shall be in order, unless on the
same day, or on one of the three days of session following that on
which the decision proposed to be reconsidered took place; nor
unless one of the majority shall move such reconsideration, and
a motion for reconsideration, being put and lost, shall not be
renewed; nor shall any vote be a second time reconsidered
without unanimous consent.

26. Altering Rules.—No standing rule or order of this
Board shall be rescinded, suspended or changed, nor any addi-
tional rule or order added thereto, unless it be by unanimous
consent, or without one day’s notice being given of the motion
therefor; and that such notice shall in all cases state specifi-
cally the object of the suspension.

27. EHxeuse from Voting. — Every member requesting to be
excused from voting, may make a brief and verbal statement
of the reason for making such request, and the question shall
be taken without further debate.

28. The Chairman shall, with the concurrence of the board,
appoint all committees except where the board shall otherwise

order.

29. Committees on making reports shall return to the clerk
all the papers relating thereto.

30. All reports of committees may be read by the members
making them, when called in their order, and then be presented
236 Rurzs or ORDER.

to. the pe) but the Board may. sy ail with the ee
thereof, o AE ee

81. All reports of Standing Committees on the auditing of
accounts and the report ofthe Equalizing Committee, shall lie
over. one day at, least: before being acted. upon..

32. All reports, resolutions and other matters laid on the table
may be called therefrom under subdivision four of rale second, .
in the order of business.
APPENDIX OF FORMS.

No. 1.
Oars or SuPERyisors.
See ante, page 2.

Rensseiarr County, 83:

I, E. D., of the town of Pittstown, i in saat county, nave
been elected supervisor of said town, do solémnly swear (or
affirm), that I will support the Constitution: of the United
States and the Constitution of the State of New York, and
that I will faithfully discharge the duties of supervisor as
aforesaid, according to the best of my ability.

E. D.

“

Sworn, etc.
Crrmmoare or Justicn.

County or RenssELarr, }

Town. of Pitistown. } a

I, Theodore ©. Richmond, istics of the peace: in and for
the town of Pittstown, in said county (or town clerk of the
town of. Pittstown, in said county), do hereby certify, | that on
the 12th day of November, 1867, personally appeared before
me M, M,, of said town, who then and there duly took and
subser’ ibed te foregoing oath.

Ji R.,

_, Sustice of Patoa
238 APPENDIX. OF Forms.
No. 2.
Orper Apporntine Suprrvisor To Finn Vacanoy.
See ante, page 3.

County or REnssELAER, .

Town of Bitowm $88 ULE

Whereas, a vacancy has occurred in the office of supervisor
of the town of Pittstown, by reason of the death (07, as the case
may be), of George Holmes, heretofore elected to said office
from said town,—

Now, therefore, by virtue of the power vested in us by the
statute, in such case made and provided, we, the undersigned,
three of the justices of the peace of said town, do hereby, in
order to fill such vacancy, nominate and appoint Charles
Adams, supervisor of said town, to hold his said office until the
next succeeding annual town meeting of said town, as by law
provided.

In witness whereof we have hereto set our hands this tenth
day of July, 1869. oo

Signatures.

No. 3.
Bonp OF SUPERVISOR.
See ante, page 4.

Know all men by these presents, that we, A. B., ©. D., and
E. F., of the town of Grafton, county of Rensselaer, and State
of New York, are held ‘and firmly béund unto G. H., town
clerk of said town, in the penal sum of one thousand dollars,
to be paid to the said town clerk, or to his successor in office.
For which payment well and traly to be made, we bind our-
selves, our heirs, executors, administrators and assigns, jointly
and severally, firmly by these presents.

Sealed with our seals, and dated the 12th day of November,
1867.
APPENDIX OF Forms. 239

Whereas, the above named bounden A. B.; was, on the 5th
day of November, 1867, duly elected superviner of the town
of. Grafton, in the county of Rensselaer,—*

Now, therefore, the condition of this bond is such, that if the
said A. B., shall faithfully discharge his duties as sud super-
visor, and shall, well and truly keep and pay-over and account
for all: moneys belonging to his town, and convey into: his
hands as such ‘supervisor, without frattd or delay, then this
obligation to be'void, otherwise, to be in full force and virtue.

Witness. . Signatures and seals.

aya

Counrr OF RENgsELAER, 8s:

C.D. and E. F., the sureties named in the forgoing bond,
being severally duly sworn, doth each for himself say, that, he
is a resident and freeholder (or householder) within this State,
and worth one thousand dollars over and above all his debts
and liabilities, and exclusive of property exempt from execution.

eH 4 oD.

Sworn, ete. E. F.

County or RENSSELAER, 88 ¢
On this twelfth day of November, 1867, personally appeared
before me OC. D. and'E. F., to me known to'be the persons
described in, and who executed the foregoing obligation, and
severally acknowledged that they executed the same.
as " R. A,
/ Me, ta mies : Justice of Peace.

“No. 4
Boyp ror Soxoor Moneys,
See ante, pages 4 and 24.

‘Know all men by these presents, that we, A. B., C. D. and
E. F., of the town of Grafton, county of Rensselaer, and State
of New York, are held and firmly bound’ unto G. H., county
‘treasurer of said county, in behalf of said town of Grafton, in
the penal sum of one thowsand dollars, to be paid to the said
240 APPENDIX OF Forms.

county treasurer, or to his. successor in office. For which pay-
ment well and truly to be made, we bind ourselves and heirs,
executors, administrators and assigns, janty and sever rally,
firmly by these presents.

Sealed with our seal, and dated the 12th aay of March,
1864,

Whereas, A. B. was, on the 5th day of March, 1867, duly
elected supervisor of the town of Grafton, in the county of
Rensselaer ; and, whereas, oy is a local. school fund belong-
ing to such town,— |

Now, tharetare, the condition of this bond is such, that if the
said A. B. shall faithfully disburse, safely keep, and account for
such local school moneys, and all other school moneys that nay
come into his hands from any other source, without fraud or
delay, then this obligation to be void, otherwise to be of full
force and virtue. o4 Signatures.

- Witness. :
(Add justification and certificate, as in No. 8.)

 

No. 5.

Bonn or. Highway ComMIssioNnERs.
See ante, page 7.

Know all men by these presents, that we, A. B., C. D., and
E. F., of the town of Bethlehem, in the county of Albany, and
State of New York, are held’and firmly bound unto G. H.,
supervisor of said town, in the penal sum of one thousand dol-
lars, to be paid to the said: supervisor, or to his successor in
office. For which payment well and truly to be made, we bind
ourselves, our heirs; executors, administrators and assigns,
jointly afd severally, firmly by these presents. .

Sealed with our seal, and dated August 30, 1869.*

Whereas, the above named bounden, A. B, was, on the 9th
day of March, 1869, duly elected commissioner of -highways
of the town of Bethlehem,:in the county of Albany,—

Now, therefore, the condition of this bond is such that, if
the said A. B. shall faithfully discharge the duties of his
APPENDIX or Forms. 241

office as such commissioner, and shall, within ten days .after
the expiration of his term of office, pay over to his successor
all moneys remaining in his hands as such commissioner, and
render to such successor a true account of all moneys received
and paid out by him as such commissioner, without fraud or
delay, then this obligation to be void, otherwise to be of full
force and virtue. (Add justification and certificate, as in
No. 3.) _ fe

Approval by supervisor,
I approve of the within bond, both as to its form and as to
. the sufficiency of the sureties.
Dated. J. L., Supervisor.

w

 

No. 6.
Bonn or CoLLeEcror.
See ante, page.

(As in Wo. 5 to *, inserting as penalty double the amount of
taxes named in warrant, and continuing :)

The condition of this obligation is such, that, whereas, the
said A. B., as collector of the town of Grafton, has received
the assessment roll of said town, with the warrants for the -
collection of the taxes therein named, the total amount of
which being ten thousand dollars; now, therefore, if the said
A. B. shall faithfully execute the duties of collector, then this
obligation is to be void, otherwise in force.

Witness. Signature and seal.

No. 7.
_. Bonn or-Constasiz.
See ante, page 8.

A. B., chosen a constable in the town of , in the
county of: _—, and ©. D. and E. F., as sureties, do’
hereby jointly and severally agree to pay to each and every

31
949 APPENDIX OF Forms,

person who may be entitled thereto, all such sums of money
as the said constable may become liable to pay, on account of
any execution which shall be delivered to him for collection.

Dated the day of , 18
A. B.

Cc. D.

E. F.
Executed in the presence of L. M., supervisor of .

(or, of N. O., town clerk of ).
I approve the sureties named in the within instrument.
Dated the day , 18
L, M., Supervisor, .
(or, N. O., Zown Clerk.)

No. 8.
Bonn or JUSTICES.
See ante, page 8.

(As in Wo. 5 to *, continuing :)

Whereas the said A. B. has been elected one of the justices
of the peace for the said town of Grafton,—

Now, therefore, the condition of this bond is such, that, if
the said A. B. shall pay over, on demand, all moneys received
by him in virtue of his office, to the person or persons entitled
to the same, without fraud or delay, then this obligation to be

void, otherwise to be of full force and virtue.
Giga Signatures.
( Verification, etc.)

No. 9.
Bonp or Ovursrer or Poor.
See ante, page 9.

(As in Wo. 5, to *, continuing : )
Whereas, said A. B. has been elected overseer of the poor
of the said town of Grafton,—
ApprENDIx oF Forms. 243

Now, therefore, the condition of this bond is such, that, if the
said A. B. shall faithfully discharge the duties of his office, and
shall pay according to law all moneys which shall come into
‘his hands, as such overseer, then this obligation ito be void,
otherwise to remain of force.

igaatarda ete,

No. 10.
Orver ApPorntine SEALER or WuIGHTSs.
See ante, page 9.

County or RENSSELAER, 88 ¢

We the undersigned supervisor and justices of the peace of
the town of Pittstown, in the county of Rensselaer, having
met and deliberated on the subject of this order, do, by
virtue of the power vested in us by the statute, hereby appoint
John Jones, of said town, sealer of weights and measures
therein.

In witness whereof we have hereto placed our hands this 3d.
day of March, 1867. Signed.

No. 11.
Rerort or Pavurzrs. :
See ante, page 10..

The supervisor of the town of , in the county of
» respectfully reports to the clerk of the board of

supervisors as “follows:
The number of paupers supported or relieved in the town

of , during the year ending the day of :
18 , as appears from the accounts of the overseers of the
POOD WAS, 6. eee c cece e eee e erent nee ecee aren eees
Of these, the number of county paupers was,.......:

do ‘do town do’ wsiacces

The whole expense of such support was, ..........- $
244 APPENDIX OF Forms.

Of this sum, there was paid for transportation of

PaUpers, oo... eee eee eee evGuL dla alt g acajou eines $
Allowance made to overseers for their services,......
do 1) JUICER ek erie eiyereeranbewts
do to keepers and officers, ...........
do to physicians for services and medi-
(GUI ES ce ci SS aie getting 5: Gta auace woe tch a ia nia ster Rh eee ate a

The actual value of the labor of the paupers main-

TRIE WES, Gp suial yates Sean om wntaeweawiae
Estimated amount, saved in the expense of their sup-

port, in consequenve of their labor, was, .........

(Znsert any other charges there may be.)

Of the whole number of paupers relieved by the overseers,

there were foreigners ; lunatics ; idiot ;
and ‘mutes. The number of paupers under their charge
at the time of auditing their accounts was ; of which
were males, and females. The vested poor
money of said town amounts to dollars. The sum
raised by tax upon the town, for the support of the poor for
the year preceding this report was, dollars.
I certify that the foregoing is a correct abstract of the ac-
counts of the overseers of the poor of the town of ;
for the year ending the day of 18 , as they
were settled by the town auditors. .
Dated , the day of , 18

C. D., Supervisor.

No. 12.
AGREEMENT To usE Hiaguway ror Prank Roan, Ero.
See ante, page 18.

This agreement made this third day of November, 1867,
‘between A. B., supervisor of the town of Pittstown, county
of Rensselaer, and C. D. and E. F., commissioners of high-
ways of said town, of the first part, and the Northern Turn-
pike Company of the second part.

Witnesseth, that the said party of the first part, having
first become satisfied that, at least two-thirds of all the owners
APPENDIX OF Forms, 945

of land along the highway (describe it), and who actually
reside thereon, have consented in writing to the construction
of a turnpike by said party of the second part, on such high-
way, do, in consideration of the sum of $500, hereby grant
and convey to the said party of the second part, the right to
use and occupy the public highway above described, for the
purpose of a turnpike road, so long as the same shall be needed
by said party of the second part. :- ‘sf
In witness whereof, etc. Signed.

 

No. 18.
ORDER _APPOUNTING CotLxoTor.
See ante, page 14.

Whereas, a vacancy has occurred in the office of collector of
taxes of the town of Hoosick, by reason of the death (refusal
to serve, or, as the case may be) of ,G. H., heretofore elected to
said office from said town,— geet

Now, therefore, by virtue of the power vested in us by
statute, in such case made and provided, we, the undersigned,
supervisor and two justices of said town, do hereby in order to
fill the vacancy, appoint C. A. collector of said town, to hold
said office until the next succeeding annual town meeting of
said town, as provided by law. is

In witness whereof we have hereto set our hands this tenth
day of July, 1869.

a)

Signatures.

No. 14.
Last or Perrr Jugors.
See ante, page 17.

We, the undersigned, supervisor, town clerk, and assessors
of the town of Pittstown, in the county of Rensselaer, do
hereby certify that on the first Monday of July, 1869, we as-
sembled at the place appointed by said supervisors, for the pur-
246 APPENDIX oF Forms.

pose of making a list of persons to serve as jurors from said
town, for the thén ensuing three years, and that the following
is a correct list of the persons so selected :

 

 

 

 

Name. Occupation. - Residence.
Charles L. Fuller, ........ Surveyor, ..... ee Pittstown.
Nathan Bronson,......... Carpenter, ......... do
Edgar M. Krum,......... Machinist, ......... do
Israel Wiltze,...:........ Farmer, ........... do
Merriman J. Lester, ...... M0 wiwaewne sus do

 

Dated the 6th day of July, 1869.

No. 15.
Rervrn or Scuoot Moneys.
See ante, page 24.
Lo the County Treasurer of the County of Rensselaer :

The undersigned, supervisor of the town of Schodack, in
said county, hereby returns and reports that the amount of
school money in his hands not paid out on the orders of trus-
tees, for teachers’ wages, nor drawn by them for library pur-
poses, is $700.

That said moneys stand accredited to the districts as follows :

District Nos 1s. oo kwicsint aera haeiowd nies Sees sc obie $50
District No. 2, win WiWiela alg aha wleia ocer0% gs oie: ola ig bc babe ala orateteid Gregoire 75
Dated. Signature.
No. 17.

Noricz m Atreration or ScHoon Disrarcr.
See ante, page 27.

Whereas, the undersigned, commissioner of common schools,
for the district of Rensselaer county, has made and filed his
APPENDIX oF Forms. 247

order with the town clerk of the town of Pittstown, altering
school district No. 5, in said town, and the trustees of said dis-
trict refusing to consent to such albarabioriyn

Now, therefore, you are hereby notified, in pursuance of the
statute, in such case made and provided, that on the day
of , at the house of _., in said town, I will hear the
objections to such alteration.

Dated, etc. Signature.

No. 18.
Decision THEREUPON.
x See ante, page 27.

We, the undersigned, commissioner of common schools for
the district of Rensselaer county, supervisor and town
clerk of the town of Pittstown in said county, having met
at the house of in said town, on the day of

, for the purpose of heari ing and deciding the matter
of the Grade made by such commissioner of common schools,
on the day of , altering school district No. 5, in
said town, which order is as follows (énsert order) :

And having heard all the objections presented to said order,
do hereby decide that said order be confirmed (or vacated).

Given under our hands the day of :
Signature.

No. 19.
Orprr Fintine Vacancy as TRUSTEE OF Sonoots.
See ante, page 30.

Whereas, a vacancy has occurred in the office of trustee of
common schools in school district No. 4, in the town of Pitts-
town and county of Rensselaer, by reason of (insert reason), of
G. H., heretofore elected to said office, and such vacancy not

having been supplied by a district or neighborhood meeting
within one month thereafter, —
248 APPENDIX OF Forms,

Now, therefore, I do hereby appoint C. H. trustee of said
district, according to the statute, in such case made and pro-
vided. .

Dated. Signed.

No, 20.
Consent ror Renzewau or Warrant FoR Scnoot Taxes.
See ante, page 31,

I do hereby consent to a further renewal of the within war-
rant for the collection of school taxes in School District No.
18, in the town of Schodack.

J. K., Supervisor of Schodack.
¢

No. 21.
Orver Divine Town into Exxcrion District.
See ante, pages 32, 33.

We, the undersigned, supervisor, town clerk and assessors
of the town of Piixtowa, in the county of Rensselaer, having
met at the town clerk’s office in said town, on the first Tuesday
in September, 1868, for the purpose of aiding said town into
election districts, and a majority of said officers being present,
did then and there divide said town into two election districts,
which districts shall be known as election districts No. 1 and
2. Said District No. 1,shall comprise and consist of. all that
part of said town lying and being within the following bounda-
ries, viz.: (describe each district carefully by known boundaries.)
Said District No. 2 shall comprise, etc.

Dated this 14th day of September, 1866.

Signatures,
APPENDIX OF Forms. 9A
No. 22.
Oxprr Atrerine Exxzcrion Disrricts.
‘See ante, page 33.

We, the undersigned, supervisor, town clerk and assessors of
the town of Pittstown, in the county of Rensselaer, having
met at the town clerk’s office in said town, on the first Monday
of October, as by statute required, and a majority of said
officers being present, did then and there decide and determine
that the following alterations in the existing election districts
in said town are necessary and expedient, viz. :

Election district No. 1, in said town, is hereby altered so as
to comprehend and include all that part of said town bounded
and described as follows, to wit (insert boundaries as before).
Election district No. 2, ete.

Dated this third day of October, 1868.
Signatures.

No. -28.
Norice oF AN Exxcrion.
See ante, page 33. —

County, t oe
Town of ;

We, the undersigned, composing the board of town officers
of said town, do hereby give notice that the ensuing general
election, at which the following officers are to be elected, viz. :
(insert the list.of officers contained. in the notice of the Secre-
tary of State) will be held on the day of next,
in election district number one, at the house of W. X., in said
district ; on the same day, in election district number two, at’
the house of H.S., in said district; and in election district
number three, on the same day, at the house of P. Q., in said
district ; and that the poll of the election will be opened on
the day of aforesaid, at (insert the time fiaed

32
ae ee

250 APPENDIX OF Fors.

upon by the board, not later than 9 A. M,) and closed at
sunset on that day. ’

Dated »the day of ; 28
. B., Supervisor.
. C., Town Clerk.
FB,

BRA ab

. Ww. : Assessors.
N.

No. 24.

Compiaist to Comprt Dzttvery or Booxs, Ero., To
SuccEssor.

See ante, page 36.

State or New Yor«, .
County of Rensselaer. } aa

To the Hon. C. R. Inearts,
Justice of the Supreme Court:

A. B., of said county, being duly sworn, makes complaint
against O. D., late supervisor of the town of Pittstown, in said
county, and says: that the deponent was duly elected super-
visor of said town of Pittstown, at an annual town meeting
of such town, held on the sixth day of March, 1867; that he
has taken and filed the oath prescribed by law, and has given
the requisite bond.

That by virtue of such election, he is successor to the said
C. D., late supervisor as aforesaid. That he has required and
demanded that the said C. D. deliver over to him, as such
successor, all the records, books and papers in his possession or
under is control, balanging ‘or appertaining to the said office
of supervisor.

And this deponent further alleges, that the said C. D. has

‘refused and neglected so to deliver such records, books and

papers, or any part thereof; and that, as this deponent is
informed and believes, said C. D. has in his possession or under
his control, the following records, books and papers appertain-
ing to the said office of supervisor (¢nsert description, if known,
ApPENDIX oF Forms. 951

af not, say so), and that he unjustly and unlawfully withholds
the same from this deponent. A. B.
Sworn to, ete.

No. 25.
OrperR THEREUPON GRANTED.
See ante, page 36.

State or New York, é
County of Rensselaer, { °8

Complaint having been made to me, the undersigned, as
follows, to wit: (insert a copy of the complaint), and. being
satisfied by the oath of the said complainant (add “and other
testimony offered,” if any such was offered), that the said
books and papers (or either, according to the fact), are with-
held as aforesaid, I, therefore, pursuant to the provisions of the
statute in such case made and provided, do hereby order and
direct the said C. D., the person so refusing, to show cause
before me at my office in the city of Troy, in said county, on
the tenth day of May instant, at 10 o’clock in the forenoon,
why he should not be compelled to deliver the same books and
papers (or either, as the case may be).

Dated, ete. Signature.

No. 26.
ArFrripavit oF DELIvErY.
See ante, page 36.

State or New York, eae
County of Rensselaer.

C. D., of said county, being duly sworn, says, that he is the
person mentioned and described as late supervisor of the town
of Pittstown, in said county, ina certain affidavit and com-
plaint made by one A. B. before the Hon. C. R. Incas, Jus-
tice of the Supreme Court, on the tenth day of May, 1867, and
252 AppENDIx oF Forms.

that he has truly delivered over to his successor in said office
of supervisor, all the books, records and papers in his custody
or appertaining to his said office, within his knowledge.

Sworn, ete. | C. D.

No. 27.
‘Warrant To Commit tae Person WiraHoLpine.
See ante, page 36.

The People of the State of New York, to the Sheriff of the
County of Rensselaer :

Complaint having been made to the undersigned, as Polls,
to wit: (Insert a copy of the complaint.) Whereupon, pursu-
ant to the provisions of the statute, being satisfied by the oath
of the said complainant (add, and other testimony offered, if
any such was offered), that the said books and papers (or either,
according to the fact) were withheld as aforesaid, the under-
signed granted an order, directing the said C. D., the person so
refusing, to show cause before the undersigned, at, etc. (as in
the order), why he should not be compelled to deliver the same
books and papers (or either, as the case may be), at which place
and time so appointed (or if at any other time to which the
matter was adjourned, so state), upon due proof being made of
the service of the said order, the undersigned proceeded to
inquire into the circumstances, and the said C. D. having omit-
ted to make the oath’ prescribed by the statute in such case
made and provided, and it appearing to the undersigned that
the said books and papers (or either of them, to be described) are
withheld as aforesaid,—

Now, therefore, you are commanded that you take the said
©. D., if he may be found in your bailiwick, and commit him
to the jail of the said county of Rensselaer; there to remain
until he shall deliver the said books and papers (or either or
such of them as are withheld), or be otherwise discharged
according to law.
APPENDIX oF Forws. 953

Witness, C. R. ., Justice of the Supreme Court, ab the city
of Troy, this tenth day of July, 1867.
Seal. Signature.

Nos. 28, 29.
SEarcH WARRANT FOR sucH Booxs ok Papers WITHHELD.

See ante, page 36.

The People of the State of New York, to the Sheriff of the
County of Rensselaer, or to any Constable of any Town in
said County: ,

(As in the form above to *.) And the undersigned being
required. by said complainant, A. B., to issuse this warrant,—

Now, therefore, you are commanded, in the day-time, -to
search C. D.’s house, situated (insert a particular designation
or deseription of the said house, and of any other place to be
searched), for the said books and papers (or either of them, as
the case may be), so withheld, and all other such books and
papers as belonged to the said C. D., as supervisor as aforesaid,
in his official capacity, and which appertained to the said office
of supervisor, and seize and bring them before the under-
signed.

Witness, C. R. I., justice of the Supreme Court, at as city

of Troy, this tenth dey of July, 1867.

Signature and seal.

No. 30.
Crrtiricate or Town Avprror.
See ante, page 39.

RensseLaER County, ) oe
Town of Hoosick.

We, the undersigned, composing the board of town auditors
of said town, do hereby certify that, we have this day audited
and allowed to E. F. (commissioner of highways), of said town,
254 APPENDIX OF Forms.

by whom the foregoing account has been presented to us, the
sum of $50, as and for his services as such commissioner (¢nsert
if necessary), and the disbursements necessarily paid out by
him in the execution of his duty, up to and including the 3d
day of March, 1869, and that we find a balance of $23 to be
due from said E. F,, to the town of Hoosick.

Dated, ete. Signatures.

 

No. 31.
Awnuat Account or CommissionErs oF Highways.
See ante, page 41.

‘The undersigned, commissioners of highways of the town of
Auburn, in the county of Cayuga, hereby render to the board
of auditors of said town, their annual account for the year
ending February 1, 1866:

1. The highway labor assessed in said town for the year end-
ing on the said first'day of February, was seven hundred and
ten days, and the highway labor performed in said town during
the said year, was five hundred and eighty-nine days, as appears
by the account rendered us by the several overseers of high-
ways in said town.

9, The said commissioners have received during the said
year, the following sums of money for fines and commutations
under the statute relative to highways, to wit:

Date. From whom received. On what account. Amount.

They have also received from other sources under said
statute, etc.

3. The improvements which have been made on the roads
and bridges in said town during the said year, are as follows:
(specify improvements.) And the roads and bridges in said
town are (give state of them, and specify whether they are in
good repair or otherwise).

4. The following improvements are necessray to be made on
the roads and bridges in said town, to wit: (specify necessary
improvements.)
~

Arrenpix or Forms. | 955

5. The probable expense of making such improvements,
beyond what the labor to be assessed this year will accomplish,
is by us estimated at $250.

Given under our hands, this tenth day of February, 1866.

Signatures — Commissioners.

No. 32.
A¥FIpAviT To BE ATTACHED To Accounts of OvERSEER or Poor.

County or RenssELAER, 8¢

E. F., the overseer of the poor in the town of Pittstown in
said county, being duly sworn, says, that the foregoing is a just
and true account of all moneys received and expended by him
for the use of the poor, and that the said account i@ in all other
respects just and true.

Sworn, etc. E. F.

 

No. 33. :

VERIFICATION oF ACCOUNTS.
See ante, page 46.

RewssELaER County, 8s:

J. G., being duly sworn, says that the items in the foregoing
account by him presented, are correct, and that the services
and disbursements charged therein have been, in fact, made or
rendered, or necessary to be made or rendered at this session of
the board, and that no part thereof has been paid or satisfied.

Sworn, ete. J. G.

 

No. 34.
Crrtricate or Town Avprrors.
See ante, page 47.

We, the undersigned, board of town auditors, of the town
of Pittstown, in the county of Rensselaer, do hereby certify
256 eAPPENDIx oF Forms.

that the following statement of the accounts audited by them
at their annual meeting, held , is correct, viz.:

 

Amount Amount

Names. Nature of demand. Gaimed. | allowed.

 

 

 

 

 

 

John Brown,.} Medical services, ese Deo $50 50; $40 00

John Doe, ..| Commissioner of Highways,| 70 20 60 30
Total, a aiistciviarine Geese ais bid SOR AL a ael|| Geka | Ca ea Nes
Dated. Signatures.

No. 35.
Axpstract oF Town Accounts.
See ante, page 48.

Abstract of the names of all persons who presented accounts
to be audited by the board of town auditors of the town of
Schodack, on the 5th day of November, 1868, with the amounts
claimed by each and the amounts audited and allowed each,

VIZ. ¢
Am’t claimed. _Am’t allowed.

 

H. P. Van Hoesen, ............- $63 03 $63: 08
Richard Packman, .............. 56°16 56 16
JaLGb: 8, RECtor,..ccecessean vans 42 00 42 00

$161 19 $161 19

Dated Schodack, November 5th, 1868.

\

I hereby certify the foregoing to be a true copy of accounts

audited by the town board, on file in my office.
Signature.
APPENDIX OF Fors. 957

No. 386.
Srarements or Iysprcrors or ELEcnon.
See ante, page 51.

For electors of president and vice-president,
We, the undersigned, composing the board of inspectors of

election in and for the election district of the town of
, (or, of the ward of the city of )
in the county of , do certify that the following is a

correct statement of the votes given for electors of president

and vice-president at a general election held in said district on

the day of November, one thousand eight hundred and
> Viz.:

That the whole number of votes given in-said district for the
office of electors of president and vice-president was eighteen
thousand five hundred and forty; of which J. D. received five
hundred and fifteen; P. B. received five hundred and forty, ete.

Dated 18

= Be Inspectors of
M. N. lection.

For governor.

We, the board of inspectors of election in and for the
election district of the town of (or, of the
ward of the city of ) in the county of » do
certify that the following is a correct statement of the result of
a general election held in said district, on the day of
November, one thousand eight hundred and — , viz:

That the whole number of votes given for the office of gov-
ernor was four hundred and fifty; of which J. D. received two
hundred and ten; B. T. received one hundred and twenty ; I.
J. received ninety; C. P. received seventeen; A. D. received
eleven; P. H. received one, and J. G. received one.

Dated , in the year 18

oe a ne Inspectors of

: lection.

E. F,
958 AppENDIXx OF Fors.

For judicial officers.

We, the undersigned, composing the board of inspectors of
election in and for the election district of the town
of (or, of the ward of the city of )
in the county of , do certify that the following is a
correct statement of the result of a general election held in said
district on the day of November, one thousand eight
hundred and sixty-eight (or at the election held in said district,
ete.), viz.:

That the whole number of votes given in said district for the
office of judge of the court of appeals was six thousand, of
which L. M. received eight hundred; J. 8. received seven hun-
dred (and so on through the entire list) ;

That the number of votes given in said district for the office
of justice of the supreme court was, ete. (proceeding as above.)

Dated Signature.

No. 37.
STATEMENT oF THE Boarp or County CANVASSERS.
See ante, page 51.

Statement in relation to governor, lieutenant-governor, judges
of the court of appeals, justices of the supreme court, clerk of
the court of appeals, secretary of State, comptroller, treasurer,
attorney-general, State engineer and surveyor, canal commis-
sioner, inspectors of State prisons, senators and representatives
in congress. :

The board of county canvassers of the county of Rensselaer,
having met at the office of the clerk of the said county, on the

day of November, 18 , to canvass and estimate the votes
given in the several election districts of said county, at the
general election, held on the day of , in the year
aforesaid, do certify as follows, to wit: That it appears, on
such estimate and canvass, that the whole number of votes
given for governor, was fifteen thousand one hundred and ten ;
of which P. D. received seven thousand and one; A. R. re--
eeived six thousand and twelve: J. D. received one thousand
APPENDIX oF Forms. 259

two hundred and seventeen, and J. F. received eight hundred
and seventy-two votes.

That the whole number of votes given for Heutenant: “ZOv-
ernor, was fifteen thousand, of which (ete., as before).

That the whole number of votes given for senator (o7, sena-
tors, as the case may be), was, ete.

(Zf more than one judge of the court of appeals, justice of
the supreme court, canal commissioner, or inspectors of State
prisons, ts to be elected, give the number of years assigned to
each candidate, as contained in the aggregate of the canvass of
the several election districts.)

That the whole number of votes given for canal commis-
sioner (97, cannal commissioners, as the case may be), was, ete.

That the whole number of votes given for a representative
in congress, was, etc.

Dated the day of , in the year 18

A. B., Chairman.

C. D., Clerk of the County and Secretary.

Statement in relation to county officers.

The statement may be in the same form as the preceding,
varying only as to the description of officers in the caption or
heading, and then proceed as follows :

That the whole number of votes given for county judge,
was, ete.

That the whole number of votes given for district attorney,
etc.

That the whole number of votes given for sheriff, ete.

That the whole number of votes given for county clerk, ete.

That the whole number of votes given for coroners, ete.

Certificate of election of county officers.

The board of county canvassers of the county of hav-
ing canvassed and estimated the votes given in the several
election districts of the said county, at a general election, held
on the day-of , 18 , do hereby certify, deter-
mine and declare, that J. D., by the greatest number of votes,
was duly elected county judge of said county.

That. P. Q., by the greatest number of votes, was duly elected
district attorney of said county.
260 Apprnpix oF Forms.

That A.8., by the greatest number of votes, was duly elected
sheriff of said county.

That A. W., by the greatest number of votes, was duly elected
county clerk of said county.

And that N. F., R. M. and E. R., by the greatest number of
votes, were duly elected coroners of the said county.

Dated the day of November, in the year 18

A. B., Chairman.
C. D., County Clerk and Secretary.

Statement by board of county canvassers.

Statement in relation to members of assembly :

The board of county canvassers of the county of hav-
ing met at the office of the clerk of said county on the
day of November, 18 , to canvass and estimate the votes
given in the several election districts in each of the assembly
districts of said county, at the general election, held on the

day of , in the year aforesaid, do certify as
follows, to wit:

That it appears on such estimate and canvass, that the whole
number of votes given for member of assembly in the first
assembly district of said county, was nine thousand four hun-
dred and fifty ; of which W. S. received four thousand and eight
hundred; E. F. received four thousand four hundred and fifty ;
and J. D. received two hundred votes.

That the whole number of votes given for member of assem-
bly in the second assembly district of said county, was nine
thousand and fifteen; of which P. N. received five thousand
and ten; G. P. received four thousand; J. T. received three,
and R. H. received two votes.

(Proceed in this manner with the subsequent districts in the
county, where there may be more than two, until the result in
each assembly district is given. Where the county does not
elect but one member of assembly, the statement will be varied
to conform to the fact.)

Certificate of the election of members of assembly.
The board of county canvassers of the county of having

canvassed and estimated the votes given in the several election
districts in each of the assembly districts of the said county,
APPENDIX OF Forms, 261

at a general election held on the day of 18 ,do
hereby certify, determine and declare, that J. S., by the great-
est number of votes was duly elected member of assembly in
and for the first assembly district in said county.

That OC. D., by the greatest number of votes, was duly elected
member of aseetnbly in and for the second dssanibly district in.
said county.

Dated the day of November, 18

otets A. B., Chairman.
C.D., County Clerk and Secretary.

 

No. 38.
Notice ror Srrciat Exxcrron.
See ante, page 59.

To the sheriff of the county of Rensselaer:

Whereas, at the last general election held in said county of
Rensselaer on the day of November, there was a failure to
elect a person to fill the office of — , by reason of a tie vote,
and the board of county canvassers having duly ordered a
special election for the purpose of filling the vacancy in such
office,—

Now, therefore, you are hereby notified, that a special elec-
tion will be held in the county of Banadlacr onthe day of
November next, for the purpose of electing a person to fill the
said vacancy in the office of —, and that said officer will be
chosen for _—years and till the first of January, 18 .

Dated, ete.

A. B., Chairman Board of County Canvassers.
CO. D., Clerk Board of County Canvassers.

 

No. 39.
Arrmavir To Birt ror SUPERVISOR.
See ante, page 80.

Monror County, ss:
Robert Staples, of Sweden, in said county, being duly sworn,
deposes and says, that the items of the above account are cor-
262 APPENDIX oF Forms.

rect, and that the disbursements and services charged therein,
have been made, or rendered, or necessary to be made or
rendered at this session of the board, and that no part thereof

has been paid or satisfied.
ROBERT STAPLES.
Subscribed and sworn, ete.

No. 40.
StaremMEnt wire ACCOUNT.
See ante, page 83.

To the Honorable the Board of Supervisors:

The undersigned, J. D., hereby presents a just and true:
statement of the nature of the services performed by him, and
on which such account is based (give detailed statement).

Dated, ete. Signed.

RenssELazr County, 38:

J. D., the person named in the foregoing statement, being
duly sworn, says, that the foregoing statement is a just and
true account of the nature of the services performed by him.

Sworn before me. Signed.

No. 41.
Susrana sy Boarp or SupxErvisors.

See ante, page 95.

The People of the State of New York,
To :

We, the supervisors of the county of Rensselaer, command
you, that (all and singular, business and excuses being laid
aside) you appear and attend before said board of supervisors,
at the rooms of said board, in the court house of the city of
Troy, on the tenth day of July, 1869, at ten o’clock in
the forenoon, to be examined as a witness, there and then,
touching (insert object), and that you then and there have and
produce on such examination all books, papers and documents

 
APPENDIX OF Forms. 263

~

in your possession, or under your control, relating to the affairs

or interests of the said county of Rensselaer (or, if any par-
tecular document is required, specify that), and tor a
failure to attend and to produce said books, papers

[u. 8.] and documents you will be deemed guilty of contempt
and will be proceeded against in the manner provided
by law. J. D.,

Dated. Chairman.

Nos. 42 and 43.
AssEssMENT Rot.
See ante, page 104.

Assessment roll of the town of . , in the county of
(or, of the ward, in the city of and county of )
for the year 18

 

Names of the taxable Number of | Value of real | Value of per- | Total value of

inhabitants. acres of land. property. sonal property. Pe ane:

 

 

 

 

 

 

LANDS OF NON-RESIDENTS.

 

 

 

 

 

Description of tract. No. of acres of land. Valuation.
Lot No. of:-township No,

@ parcel ot land pene ou as follows: Gee

insert the escription with all the minute-

ness Of a deed)

Dated the day of —§ ,18

D. ©,
O. S., } Assessors,
B. A,

(For form of oath to roll, see ante, page 111.)
264 APPENDIX oF Forms.

No. 44.
Assessment Row.

The assessment roll when the tract to be assessed is not sub-
divided is to be in the same form as above, care being taken to
follow closely the directions of the statute as laid down on
page 106.

No. 45.
Warrant to CoLiecror,

See ante, page 115.

Scatze or New Yors, se
Rensselaer County. ‘

The People of the State of New York to Collector of

the Town of in said County, GREETING :

You are hereby commanded to receive and collect from the
several persons named in the assessment roll, hereunto annexed
and herewith delivered to you, the several sums mentioned in
the last columns thereof, opposite to their respective names.
And on all sums of taxes received or collected within thirty
days after giving the notices required by the twenty-ninth
section of the act of May 10, 1845, chapter 180, you are
directed to receive and collect, in addition to the taxes named
in said assessment roll, one cent on every dollar of tax, and one
cent on every sum less than one dollar of tax, for your fee for
collecting the same. And on all sums of taxes remaining
unpaid after the expiration of thirty days from the posting of
the notices specified in said’act, you are directed to receive and
collect, in addition to the said tax so remaining unpaid, five
cents on every dollar, for your fees for collecting the same.
And you are hereby directed, out of the moneys so collected,
to pay on or before the day of next:

$ 1. To the commissioners of highways of said town,
the sum of dollars and cents, levied and asses-
sed on said town, for the support of highways and bridges.
Appznpix oF Forms. 965

$ 2. To the overseers of the poor of said town, the
sum of dollars and cents, for moneys levied
and assessed on said town, for the support of the town poor.
$ 3. To the supervisor of said town, the sum of
dollars and cents, for town charges assessed
on said town.
$ 4, To the treasurer of said county, the sum of
dollars and cents, for and on account of a
State tax levied on said town.
$ 5. To the treasurer of said ‘county, the sum of
dollars and cents, for and on account of the
military tax levied on said roll.
$ 6. To the treasurer of said county, the sum of
dollars and cents, being the remainder of the

moneys so to be collected.

You will proceed as directed by the 29th and 30th sections
of the act, entitled ““An act to reduce the number of town
officers and town and county expenses, and to prevent abuses
in auditing town and county accounts,” passed May 10, 1845.

And in case any person named in said assessment roll shall
neglect or refuse to pay his taxes, or the fees for collecting the
same (after giving the notices and awaiting the time specified
in said act), you are hereby authorized to levy and collect the
said taxes and fees as aforesaid, by distress and sale of the
goods and chattels of such person, together with the costs and
charges of such distress and sale ; and for so doing this shall be
your sufficient warrant.

Given under the hands and seals of the undersigned, the
board of supervisors of Rensselaer county, at Troy, the
day of in the year of our Lord one'thousand eight hun-

dred and sixty.
34 Signatures and seals.
266 APPENDIX: oF Forms.
No. 46.

GerneRAL Finanor Taser.

 

NAMES,

State
County.
Berlin.

 

Dtate Taxes were see wena oases wad eweneeieatae aa ed
County Bounty, ee :
Interest,........... dane sesame
Court Expenses,........6..eceeeeeeee arama wn see irae wR 6
House of Industry,............. sean wee or
Lunatic and other Asylums,..............ee005 ee
County Treasurer's Salary,..........- aed Mise aa RRD Oe
County. Judge’s Salary,...... Seuss
District Attorney’s Salary,... 2.0.0... cece e cece eee eeeceee
Assistant District Attorney’s ‘Salary,. . saeed
County Buildings,....... dalnies sigceosee a fuaue
Insurance Buildings, siete Gas eamees dsb guavas Sayaio-e.uutat ovale ayiioas
County Clerk,............65 aces Rak eens dimou vomuante
COUN Y IMB COS: Mauesessn dois nave sad oeeds wees wise d dee SyOaNlnanese
COYVONOTS: 2 50sc ers pauciosnseiertinie caus ae tel aOG:o5 ead ee w rad ww Nene s
PEA EIN sna aiacecianaiesente aie) sa cieeene ba ee gbedch Sap 4 greets
Miscellaneous .inisisie!siesine aa ge gis vd vas csacainea wis oa ys elena
DORI aici wins Kanes cau ecexaeatigelcnsvntigts wou angels
Constables, North Assembly District,...... “ a
Refunding, ST Maes Sultana Vas eaaitece ate a etevoea a's "setae ans area a8
Town Audits, Roads and Bridges, and Town Bounty,.....
Unpaid Taxes, deh dhe tphaoydets eeaieanena suede oake-eetcerace. Or dares aahe Ne
Clerk of the Board of Supervisors, snevangie @ beemelneey x4 an emi
Military Committee,....... osewen ee oe Sihedeeeeees Cases
Surrogate’s Balance, rallor a imeiwlscansembeee sey sase sae et a
Supervisors’ Bills, Doorkeeper and Page (cstimated),.
Contingent Fund, da Selseele i ean ade saw Meakin se eeees 538
LAW fos pistes Daa wraed aie ares Nestea ncwwne aeee eine Y
Commissioners of Common Schools,...............0ee005
City Audits. ooo. cieu ene seers cnes ‘
Interest on Bills Payable, ............ ese Giad Pieces rear

  

 

   

  

Interchangeable Debits,.......... bie Noeeuenedd awe es sean
Interchangeable Credits,............. seialeusvaierey els ve od

State Tax apportioned to City and Tofwns,...............
County Tax apportioned to City and towns, signee as 254
DOG ALAR 0 ins date Sere visas eas eesearaaad dander ones waves &
Unpaid Highway Assessment, ............0..cceceeeseee
Military, ....... UXGEE ENE EEE BEE HDI EROA ew bas ieee

 

 

 

 

 

 

(Add a column for each town, and set the amounts in the
column of the proper town.)
ABSTRAOT,

No. 47.

APPENDIX OF Forms.

267

 

 

 

 

 

 

‘TOTBNTBA
§,J8[[Op aUO HO xB} JoJUNOMY

 

“TRIOL

“y8ai0}UL Puy xv} UMOL

 

*pouorjiodds xa} Ayun0D

 

*B][LUL —— ‘Xe} 9781S [VIOL

 

 

“sy[yur YE ‘s[eueo Joy Xv} aytIg

 

“sytu % [ ‘sasod
-iInd [eiaues Joy X¥} 93815

 

“TI}m 8 JO KT
‘sasodand [ooy0s 10} XB} 93019

 

“s}Ipne UMOL

 

 

-Ay10doad [euosiad

pus [ear Jo on[eA dJvsa1s3V | 1

 

‘kyzodoid [euosied Jo onpeA |

 

*pozipenbo se 038189 [voy

(Add columns jor any other State or other tax there may be.)

 

*9}8489 [VOI JO ON[BA [BIOL

‘Ayrodoid a8el[ta UBy} 197310
9}81S9 [eel JO MOTIBN[VA.

 

‘kyzodoid oSe[l. se posses
-88 938160 [BAI JO TOeNTBA

 

*sorov Jo OqUInN

 

 

TOWNS.

 

 

 
268 APPENDIX oF ForMs.
No. 48.
Suprrvisor’s Rerort or Town Poor.

See ante, Form Wo. 11.

No. 49.
Statement and Estmate or Highway ComMIssioNERs.
See ante, pages 11, 162.

To the Supervisor of the town of Watervliet, in the county of

Albany:

The commissioners of highways of said town do hereby re-
port that the following improvements are necessary to be made
on their roads and bridges in their said town, to wit (specify
improvements): That the probable expense of making such
improvements is by us estimated at $250.

Given under our hands, etc. Signatures.

No. 50.

Oversrrr’s Return To SUPERVISOR.

See ante, page 165.
!

To the Supervisor of the town of Halfmoon, county of Sara-
toga :

The following is a list of all the resident land-holders resid-
ing in District No. 5, in the town of Halfmoon, Saratoga
county, who have not worked out their highway assessment, or
commuted for the same, with the number of days not worked
or commuted for by each, at one dollar and fifty cents per day ;
and also a list of all the lands of non-residents and of persons
unknown, which were taxed on my list, on which the labor
assessed by the commissioners has not been paid, and the
amount of labor unpaid at one dollar per day :

a
APPENDIX oF Forms. 269

 

 

Reswents.
Names. No. of days. er hal
NOt REI aspirant hon eglatewes 3 $4 50

 

 

 

Non-Reswents.

 

Description of lands. Assessed value. | No. days. | Amount.

 

 

 

E. pt., L. 14, range 14, T. 9,
TD ACTOS ove einen see Gene $400 3 $3 00

4

 

 

N. M., Overseer District No. 5.

Arrpavir to Suc# List.

Saratoca County, 8s:

N. M., being duly sworn, says, that he is overseer of high
ways of road district No. 5, in the town of Halfmoon, in the
county of Saratoga, and that he has given the notices required
by the thirty-second, thirty-third, and thirty-fourth sections of
title 1, chapter 16, of part first of the Revised Statutes, and
that the labor for which such persons and lands are returned,
has not been performed. — N. M.

Subscribed and sworn to before me this 6th day of Sept.

1867.
J. D., Justice of Peace.
270 APPENDIX oF Forms.

No. 51.
Orprr Divine Town anp Erxctina New Town.
See ante, page 201.

An Act to divide the town of Monroe, in the county of Orange,
and to erect therein three separate and distinct towns, by
the board of supervisors thereof.

Passed December 1st, 1863; two-thirds of all the members elected to such
board voting in its favor.

Src. 1. All that part of the town of Monroe described and
bounded as follows, viz.: (insert boundaries with the same accu-
racy as in deeds) is hereby erected into a separate town, to be
hereafter known and distinguished by the name of Monroe.

The first annual town meeting in the town hereby erected
shall be held at the house now occupied by Thomas Smith, in
said town, on the 22d day of March, 1864; and thereafter the
same shall be held on the same day that other towns hold their
annual town meetings in said county of Orange.

Elmore Earl, William Seaman and Thomas C. B. Smith are
‘hereby appointed to preside at the first town meeting to be
held in said town of Monroe, to appoint a clerk, open and
keep the polls, and shall have and exercise the same powers as
justices of the peace when presiding at town meetings,

Sxc. 2. All the rest and remainder of the town of Monroe
is hereby erected into a separate town, to be hereafter known
and distinguished as the town of Highland.

The first annual meeting in the town hereby erected shall
be held at the house now occupied by Isaac L. Noxon, in said
town, on the 22d day of March, 1864; and thereafter the same
shall be held on the same day that other towns hold their
annual town meetings in said county of Orange.

Morgan Shuit, Archibald Campbell and Smith Weygant are
hereby appointed to preside at the first town meeting to be
held in the said town of Highland, to appoint a clerk, to open
and keep the polls, and have and exercise the same powers as
justices of the peace when presiding at town meetings.
APPENDIX OF Forms, 271

Certificate to above

\

Boarp oF SuPERvisors, ae
County of Orange.

We have compared the above with the original act passed
. by the board of supervisors in said county, and do certify that
the same is a correct transcript therefrom, and of the whole of
said original; and that the map hereunto annexed is a correct
copy of one presented to said board, with the application to
divide and alter the bounds of the towns therein mentioned.

In witness whereof, we have hereunto set our hands this
first day of December, A. D. 1863.

CHAS. G. WOODWARD, Chairman.
Guo. W. Mitusraven, Clerk.

No. 52.
- List or Granp Jurors.
See ante, page 208.

List of grand jurors selected by the supervisors of the town
of Hoosick, from the qualified inhabitants thereof:

 

Names. Occupation. Residence,

John Jones,...........004- Blacksmith, .. .|Hoosick corners.
( Write name in full.)

 

 

I hereby certify that the foregoing is a list of grand jurors
selected by me from the qualified inhabitants of the town of

Hoosick.
G. W. M., Supervisor.
972 APPENDIX OF Forms.
No. 53.

STATEMENT TO BE MADE BY CLERK Rexatine To SERVICES OF
THE Boarp.

A statement showing the amount of compensation audited:
by the board of supervisors of county, to the members
thereof, within the year past, the items and nature of such com-
pensation, as audited, the number of days the board have been
in session, the distance traveled by the members, respectively,
in attending the county canvass and meetings of the board
within the year past. Published pursuant to the fourteenth
section of the act passed December 14, 1847.

 

‘Number Number

of day? amount | MMes,, lamonnt [Amount
Names [Towns | ing meet- raha rily tray- ae for mak- | . Total Tota!
of super-} and ings of

wes ot tendance gied in fee at 8 ing copy | amount j amount

vigors. wards. at $3.00 cents per assess- | claimed.; allowed.

and the charge of ment
county | Pe day. official mile. roll. °
canvass. duties.

 

 

 

 

 

 

 

 

 

 

A. B., Chairman of Committee.

That the board of supervisors were in session during the
present year days, and that the distance necessarily traveled
by the members thereof, respectively, in attending the meetings
of the board, and in the discharge of their official duties, is as
above stated.

That no accounts were audited or allowed by the said board
without being verified according to law, for any member of
such board of supervisors, or any other person.

A. B., Chairman.
G. A. D., Clerk.
INDEX.

Page.

Accounts, supervisors to keep,.......... Aisa Bis eyniaee Sease ica ecacsie OA SNe 5
LO TOCOIVG 05d costes eiciatars ican slecnee enews e aie Ja Ree See Seams ee 5
of town officers, how audited, sree Rees beey acai iae Wig ecpietatatwilaie als 39
audited, how disposed of,......-..0-ceeee wal pioaiewee saoaia teas 39
of augene sone ap scree § Sais eS Bee ss aiele dle Sues Sere soe beans 39
certain officers to render, 1.2... . 2... cee ccee seen cece scceeees 40
of highway ComMissioners, .... 6. cc cece cece cece cece eeceees 41
Of overseer Of POOF, oe. deiessiaees sewed ceed vase pastas s seas « 41
against town, how audited, ............ cee ceee cece ecee eens 42
of justices and constables, ..... 2... cece eee cee cece sence ence 45
of board of health, .......... sje s Seewie saa ae oes Bigten el eas 46
LODE VERE jo ia3. arse onigprels seaure am Welemes deleerss esate nes 4 46
‘auditors may disallow, ...... Flisata wavseis aiRieiboe wlan se Helens Owe 47
for repair of roads and bridges, ........0..0.-sceceeacceneees 48
for sheep killed by dogs, ........eeccecceecccecessceeereees 49
against county, audit of,........... cece ween SAE SEATS 81
tO: He “Verifled.s:c'o:0%5 o<'e wisinse’e waeie’e eines steias sieeve e's ene 81

to be numbered,........ cece cece ccncceeeseceeerecees 82

how audited, ............4. ab diate aceite Sea iae eee Le -eee.. 81-91
clerk).of board; to file 2 -cigpeisieieiga ied duis ince unico e'siatane'elatanswralecion ts 225
Actions by and against towns, .........ceeceseceeseceeceres wee Ll, 211
how’ broveht,...:c...0.cidsnew seas shew te zew tetas Mew rae 213
process served ON SUPEFVISOL,.......6. eee eee ceee eens 211
proceedings, how conducted,............2.000. aakave 9 a0e 211
witnesses and jurors,......-.ccceceeeececsceecenerees 212

when, may be before justice,............ aheieeeie Sines sae 212

GO ISitl,S.0 pomanaey cieasane inmneseoanciaaneas yons OB
judgment, town charge, when, ........+.eeececerecers 213
judgment, how collected, .........eecceeeeeeeceeeeeee 215

by and against supervisor, ..........0ceceee renee reggae 213-215
by and against board of supervisors, .......+-+++eeeeeeeeeeee 216
how broughty: wcssvsws crises cries vv aew doce tae vege 216

for what claims,........ccceeeeccves seeecee tees. 216-217

title of action,..........6. Snubs tuaneuls saramie’e eee ais wide 219

35
274 : InpEx.

Actions — Continued, Pace.
counsel may be employed,.........ceeeeesesrceenvees 219
judgment, how paid,........ Siieaee mevebist eae ines - 219
for damage from riot, ......... ee ee ee ee ee re 222
Adjournment by board of supervisors,..........- BEeieaa caawievetens 96
Affidavit to assessment roll,...... cece eee eee e eee eee ie enealeursewalds ll
Annual meeting of board of supervisors,........... cece cece eeeneees 61
board may fix,............0-. ariipsane Rear Rb Savio DEMOS Since meee 69
Appeals by supervisor from equalization,....... 20s cece eeeeeeeeeees 14
Armories, supervisors tO provide,.......ccceee cece eee ences eteneees 189
Arrears of taxes, how collected, ...... Sai Sarascia “ane 2a deiis sd 8 GCEoee aaceom ea seon 121
Assessors, duty of, as to dog tax,...... 20... c05 cee ec eee e ere esenes 181
Pay Ol po nerninvakae eee VeeN ee Sen GeN, GaueEeead dee Roe 193
Assessments,..... parbiediaiegee as Liss apaunrntGran eo cine MoGwe wee ae Ges selon 99
Attachment for witnesses, s2icsu swine seaise vets Pee ebe sien wieinen eee 96
Auditors (see town auditors), ......... o Sfsions vishatayere sigtare ai aataisieea ars 44
Audits; legal, -.-cscaiee voce wires aces sone Hew eh eee es . 88
to be: published, cacceisaxeisdee sigs wake venue sheer es 89, 227
mandamus to compel, ...........ee cece cree cere r eee eeerenes 90
Banks! taxes OD, :< ace cisere aioe sian gs Sra ss eviindie ea vada Sala oie tine Rrersen aK 132
capital stock of, not to be taxed,............. Soot eeweadgx ess 136
Books of county, to be kept by clerk of board, ........ .-...-...0-- 225
delivery of, how compelled, ...........c cece cere eee ce er eeee 36
Board of supervisors:

MOSH D Gy OF cis-scise Sresaisr ago cis Meare Wieelerme dae stag eie ae ee ap Bt
OTganiZation Of, a's ages se oe CWT a Beale Sacks eels deanna ese lone 61
annual meeting off....... efeciiscts darth Meadyeaectuahh Seo iiears 61
QUODUM, ies: aewnlnteroeaide.s eiite ined ai poh naie.. oat waa 61
meetings to be public,.........-.........- Beas siafirieiins eidsne Sisco vas 62
Chairman Of ios wececuine es see Seesenive eters eee aad es 62
may administer oath,........ scene kee ee eee 62

clerk to be appointed,..................000-- Tea eh athees 62 -
duties of clérk0ff ace icanewuue sviewe sean eiaha sd gale aes 62
special ‘nieetings Of, cs. .sieiee scawerei meine seuwia'd Hees od Sivele gets 63
seal Offi sawsx owen vines deeus salts Weed eee asee ee cass odes 63
records of, when evidence, ......... 0... cece cece ec ceneeees 64
to exercise powers of the county,........... cee cece eee eee 64
compensation Of, ..... 6... cece eee e eee NGA Teas ingweecu: “OF
TOE: Ol Procedure). cg va'e dis aioe daw sce wwrasiye De Res eRe e OSES 64
standing committees of, ........... Hes ace welelae wae Oe eae Ges 65
general powers and duties off... ..... ce. cece ee eee eee eens 67
to audit claims against county, ..............eceeeeeee 67
to make orders concerning county property,........... 67
to raise money for bridges, .. .........-. ee ee cece ceee 67
for county buildings, ........... ee cece eee eee 67
InpEx. 275

Board of supervisors — Continued. Paen.
to appoint special commissioners, ......... fo eas 68
to raise tax for roads and bridges,...........2eeceeees 68
may alter bounds of towns,............... supa a's grass 68
may erect MEW tOWD, ...... cece eee ccc c esc re eee e eens 68
may purchase real estate for county purposes, .......... 68
may fix site of county buildings,...............e0e eee 69
may sell or lease county lands, ........... seeeeeeeeee 69
to build county buildings,....... eam areseny ee Tain earns 69
to borrow money, .......-25.eeeeeee eves wig sie oe eaean 69
to raise money by tax, ..........6- aicocresd senejaravesaibiexe sieisis 69
may authorize town to borrow money, .............. 69, 76
as to town and county poor, ......... ae aiew aaa «. 69
to fix time for annual meeting, ............0.eeeeeeeee 69
to extend collection of taxes, ........ eee cece eee eeee . 69
duties as to wild beasts,..........4. hus es ae ene Siam whe 69
duties as to noxious weeds, ...........0000- Apert 69
to require report from county officers, ..... 00.0.0... 000% 70
vote NeCessary,..... eee. eeeeeeeeee Seatinwes foamed +. 70
resolution to be signed, ..... 6... eee ceeeeee anes so 70
control of property,......... se hat SA eetea Noche sarees, oS 70
county buildings,... 0.0.0.0... . eee eee ee eee neers 70
may change location of public buildings,............... 71
to repair county buildings,..........0cc cece nese eee 67, 71

solitary cells,.........-..-008- swidieeichecas iggheergn 72
may erect county poor house, ...--.seseeseeeeee cess 72
to provide for surrogate,......... cece cece eee eee ceee 72°
as to United States deposit fund, ............. 0002 eeee 73
to examine accounts of loan commissioner,.............- 73
to give salary to district attorney, ........-2eeceeeeeee 74
to provide disinféctants, 20... cos sce ee eg cence eceeees 75
to appoint county sealer, 2.2.2... eee cee eee eee eee /. 75
to provide court rooms, ..........4. aang aioe aatdauts 75,
to furnish surrogate court, 2.2.6.0... eee ee eee e eee eee 76
may provide for use. of abandoned turnpikes,...... .... 76

plankroads, .. 2... 0c cess ee eect ence cnet eeeececs 76
general powers as to highways, ...... essere ls sree aes 77, 161
may change rates of toll, ........ eee cece eee eee eee 77
powers as to soldiers’ monuments, ........+eeeseeeeeee 77
may legalize acts of towns, .......eee sere cece rene eees 78.
powers as to county books and records, ........+.+++5+ 79
to audit claims against county,.....-.- +++ seer seers 81
to examine accounts of officers,....... sees eeee erences 84
when to audit bill of justice, 1... 6... eee cee cece eee 91

when to audit bill of town clerk, ....... cee eeeee eee 91
276 INDEX.
Board of supervisors — Continued. Paez.
examining of witnesses by, ........+- see cee eee ee eens 95
May adjourn, 1.1... ce cece eee ee eee cece erect eeenee 96
duties of, as to taxeS,..... cece e cece e eee e tere een ence 97.
equalization, bY; secs 6 selesngs Saeed smiecsas ohtee oor 113
when to support poor and insane,.........-eeeeeeeeees 143
how to raise money for roads, .....-...eseeeeeneeeeeee 162
duties of, as to roads and bridges,..........eeereeeeees 161
when to appoint commissioners to lay out roads,........ 166
to audit damages on laying out road, ......... seseeeee 167
powers of, as to Lridges,.... cece cece eee eee eee eees 167
may alter toll on plankroads and bridges, ...... sScaevec dee ae 175
powers of, as to plankroads and turnpikes,......... feaaw 172
duties of, as to common schools,.........+..eeeeee eens 177
tO TASC: COS TAK; once vances weis Haveiele ap OE wees eis aes 181
duties of, as to militia,... 0.2... eee eee eee ss eed 3 189
to provide armories,. 1.2.0... eec cece cece cece cece eee 189
duties, as to officers’ fees, ......... ce cece eee e eee eee 193
may alter town lines,...... 2... cece ee eee cece cere eee 201
may erect new tOWNS,....... cece cee cece eter ee ee tees 201
to prepare list of grand jurors,........ 6... ce eeu eee eens 203
county officers, to report to, ........ eee cece ence ees 204.
to approve bond of county treasurer,............. wee 207
to appoint printer to publish laws, ............ ae 208
may correct errors in returns,.... 2.0.0.0 eee cee eee 209
county treasurer to account to, ..... 6... eee ee eee eee 209
to fill vacancy in office of county treasurer, ............ 210
actions by and. againstyes eins scsi 66 bees qawen means 216
mandamus against, ...... ce cece cece e ee twee cee eee 220
to audit judgment against town, ............ 0. cee eee 215
clerk of, powers and duties, .........cccccceeeeeeeees 225
Board of county canvassers, ........0- ccc cee eee e ees Sais yoann! asus 51
Board of health, accounts,........ iS Salem as Hess Bed sawaet uae ese 46
Botid of Supervisors), ives isincasie aa eeegs a'sisia dee du view wuwaeeusawe 4
for schoo] money,.............04. Finca a: asils avaveibital dhapevie anaherce-ois%h 4, 24
for bounty Money, «asss docs vsiewws rena swews coca tes aadeas 4
of highway commissioners, ............ eee eeeeeeeeee Sy sales 7
Of COMSCHOR, oi. n oss dsicinaier go openigatiote caue Gene Say eo
Of CONSTADI ES a2: sre emase sieaieens Merete v acaecide Shai GW ia Graze) SRS 8
Of JUSHCO ocr ad) daG kes odaedraeee tOee esas ey eeaMedes” same 8
OF OVEFSEEM OF POOR’. . suis sewe pee eed, Ween aeAN gona Seuss 9
of superintendents of poor, ..........ce cece cece eee ene seee. 145
of COUNTY treasurer, so cesdnnewecee se nas oe sees ere sa aeae anes 207.
of superintendent of poor, how approved,......-...eee.-e eens 227
Bridges, money for, ...... receraate anata caves Ee PAG e ceisle syeteeraaeeynerars J
InDEx. O77

Bridges — Continued.

Page.

supervisor to raise tax to repair,.........cee cece sees see nees 68
erection and repair of, ............4. dremlee ss sa «.... 161, 167

when moneys for, may be raised in county,....... Seoventateaniee ee 168
between adjoining towns, how built, ............ ce eee e ee eeee 169
application to supervisors, for leave to erect,........e0eeee eee 171

toll on, when supervisors may alter ow. 2... ce cee eee eee 175
Calendar, printing of, a county charge, ........ ccc cee cee e eee eeee 86
Canyassiol election. vcsceteiwr iis. Anion yaad seine tiian dea eae 51
Cells, solitary, supervisors to prepare, .........eeeeceeceneeeteeeees 72
Cemeteries, disposition of, on division of a town,........00e0eseeeeee 17
Certificate of unpaid taxes, 6.6... cece cee cee cece cers eee eeen ance 121
Chairman of supervisors, ....... fsbibee dansshatinrsatets < eocautoibcgan evaded ao tatere 62
may administer oaths, ...... 0. cc aces cece cece reeeecereece 62, 98

to Sign TEsOlUtlons, saci asicisis pnecs Seas sass Ree Ne Rio ea whee 70
Children, idle and truant, how supported, ..........seeeneseceeeeees 153
Cities, tax money in, how PAG: ++ sew's a: dale braatnweareu ce aia vere uhawels sie es 116
Claims against county, how audited, ....,.....seeeeee “paaeiuaa puiiecs 81
against town, how audited, ........ cece eee e eee e cee e eee eens 42

Clerk of board, appointment Of,........ 06 es eeee cece ences ca Wieraye'ate 62, 225
GUTOR EOF, oats. sicievengiess ta pia Males WG-90, lee yaruwle,« slankince alee 2d , 62, 225

PAY Of co -ovesniedd, Jadcune agus gone de haa Ce GR SAE ae TS ARS & 225

book to be deposited with,......... cece ec ee ee cece ere eeee 225

to filesaccounts: . 5 seas sais cies Meas ous San aie oe econ 225

may administer oaths, ........ cece eee cece eee e een cees 63, 226

to make statement? .g.... cece cece cree eee e cence ees tasnnees 226

to publish audits, ...........20.000- caren heme Rew ieee ana 227

to call special meetings, 1.0.0... 0.0. eee ee cece eee e eee ee eee 227

to deliver report of town POOT,.....-.-+ see reese eeeees ',. 152, 227

to return value of estate, ........ sores slelgciate’ss pete ee eee eenees 227

duties of, under the poor law, .......065 ceeeee cece eect ones 227

to approve bond of superintendents of poor, ..-....2++++- 200+ 228

“duty as to new towns, ...... Sreeeree ere reereer ee ree reer, 228

duty as to seal of board, ......--.+eeeee eee eeeeeeeenees 63, 228

to furnish resolution to county treasurer,.........seeeeeer cers 229

to furnish credentials to officers, ........ eee eeee cece cece rere 229

duty as to school tax, .........++- (icin lg Windies Nawlee sees wea 229

to make tax returns to comptroller, .........seseeeeeees+ LI, 152

not to omit school tax, ......+.eeeeeeeeee sai wives Syeawi wees 177

to give notice of meeting, ......seeeeeeer terre reece eeenees 90
Clerks of polls, fees of, ..... ......005 Pe ee ialeeunen 193
Collector, bond of,............0e00- este stat placindsine sedate? Bias OE
when supervisor to appoint,.........0000-5 ng akelona cai ovate eccacnusats 14

when appointed to fill vacancy,.........eee-eeee veers ere tees LIT

fees for collecting dog tax,..... ashiigs see SiS ane D5 fale Nie’ aghwialayel ahs ss 182
278 Inpex.

Pace.

ollection of taxes,............ Biel a hacag Gaiglely Pewee keemaneie s sieeeue state 118
extension of,......... sre bid giavsralarateien wanake oie Sed Beale 6 sisieia aos 69
Gommissioners to lay out road when supervisors to appoipt,.......... 166
: of highways, pay Of,........cessee cece scenes ceceecererees 193
Committees of board of supervisors, ......... Sd Da ahacd BuaiNNG ave ede esas 65
when supervisors not to act OM,.......c cece cece eee e eee e ones 64
powers Offs siisawiscew «wee esses scsi saewiae diate es diate --» 96-97
Gompensation of town Officers,....... cc cece cece seer cece eens eee 193
county Officers,.......:0es eee eee Naaiely Weenies eee cae ee 193
Constable, bond of, ............0000% Mops vale sewsee Mewes “wom yas 8
MOCOUNES OL oy. sscsiaiae ene wise whe auwlin Serena ya wise go baie iso! akg agi sleep gsaiats 45

pay of, when county charge,..... <ieeues alae letaihig Aarons Oe 85

fees of}........ aside Sot afione aioe. 9° ee or a dialer Baa Vik 195
Contingent expenses county charges,.......... cc. cceee cece eens cece 86
what are, ............ eae 3 aes eeeaets (Gddad trae ntaaeey's 86
Contracts, supervisors not to be interested in, .............-0eeee eee 14
Coroners, pay of, county charge,.......2cecse cence eee cece eens wees 85
fees of,..... Nth ngrad cane muir Sans Shes BAe a Sains Ate Bie Sis 196

to render accounts, ..........4.+- Heseead ede ekew are <ss 196
Corporations, how taxed,........ cece cece cence eee cnet cess eter ees 132
property of, when taxed, .......ccceee cece seer e ence nee eeee 135
Correction of assessment roll, how made, .......-....cecsceeeee eens 126
Costs in actions against towns, ....... AQ 2. svete tee praldvevavaiu dere Sshelecoianuhe 213
Counsel in suits against county, 0.0... cece cece cece e cece eee eenenees 219
County, powers of, how exercised, ............. D caavneeee canes 64
property, supervisors to control, ........0.0 cceeeeeceueeecees 67
claims against, how audited, ......... 2. . sce cece cece cece eee 67
buildings, supervisors to erect,............ceceeececveeeees 67-70
supervisors may fix site Of,........ccceseeeeece ance 69

lands, supervisors may sell or lease, ...... aiaigiee se aiata eens 69
buildings, location, how changed, .............cecceeeeeseees 71

P@Pai: Of 4 ia! aas aid Gus sed + wee wa ddiw eae Se esesde as rm

poor-house, erection Of,........ ccc ec cece eee eee ent cece sees 72
sealer, how appointed, .........-...e.eee eae dia Qeghegenrees 75

books and records, powers of board a8 t0,........0cccceeeeuee 79
claims against, how audited, ........... 0... ceeeeeees Lara 81
buildings, repair of, county charge,...........00..cce cece eee 86
IOSUPANCE OF vais tsa ones vaca enews a ee eae 88

charges, support of poor, ..........e000 bieterafe e syeaits Agree ears 148

when to support insane persons, .......... 2. cece ccccccceccce 154
officers to report to supervisors, .........ccccececacececeecs .. 264

to pay OVEr MONEY, ... 2... ce eee eee cece teeter ee cece 205

treasurer to: give bond, . 0 .63e ce sen ds sacie ocedisx ede e neeanees 207

actions, by and against,............ ccc. ccc cee cece een eees 216
INDEX. 279

County actions — Continued.

Page.

how brought)..cisecy scans. winners scaenveswew eaea eens 216
for what claims, ........0scc ees eccceeeneneeeres 216-217
title of action, ............ Ageh Eehed oa oed Fess 219
counsel may be employed, ..........eee ee eee eee ee nes 219
Judgment, OW paid) os ceeds Ge sewiees sous de pesiaceds 219
.action against, for damages from riot,........ eee see ee eee eee 222
Oounty*Oanyassérsy’, sci stata canes canes awesome awe o¥ eee es dees e 51
statement of inspectors, ......... 0. cc cece eee eee nee 51
board, how constituted, ...........eeeeeeee Sieanegeee 52
when and where HOLME: . swiss sews see ia oeeei ewes 52
SOCTOLATY "OL: 6s oie bcos a dake ene Gea tea gees ween 53
QUOT 555 isesinis nis aiding Mok Gia siamese diesem 53
statement, how made,........-...eseeeeeeeeeeeeeeeee 53
how certified, .......... Saas Repehtonvash arenas 54

to be published, .. 0.2.2... cee eee cee cere ees 54

duties in making canvass, ........ 0.0. cece eeee eee nee 54
certificate of, evidence of election, ........... oh dette ata 56
POWEIS) Of, siiectascecene washer iseeenwe eae hele ts 56-59
when to order special election, ... 1... ..cc cence eee cece 59
Oounty Charges to be audited by supervisors ..........00eceeeeeceee 84
how audited... sisi aecacaie ss ati es s.oe ve aees eee em 81
items to be Stated 1.0... 0. cc cece cece eter eee eereece 81
account to be verified. ......... 0 cece cece e eee eenrnees 81
supervisors may disallow ........ cee ceeereceeeeetene 82
accounts to be numbered.........cceeeee sete eeeeeces 82
How Made Ut: :.c-csijo eviews gies Gee's tow seas cena 82
duty of supervisors in allowing charges....,....++....- 83
what accounts may be allowed... .......c eee e eee eens 83
salaries, how audited........ fein acpsaie@saiaraiesao sin ai egies aes 84
supervisor accounts, how audited ...®... ..-2.--- eee 84.
What are... scsi cect cen e cee cets teem neseneenenenes 85
pay Of supervisors... ...... cece cece eect eee eee eees 85
of district-attorney..... Sasa a ee ee 85

Of sheriflice ss sack os coe sasiow dnte velar i eeleeece's 85, 86

of constable, when........eseeeeeeeeee vectecee 85

: support of criminals ...... 0.20 cece cree eeeeees 85
Pay Of COFONETS...... cece ceeeeeee cece resenees 85
expenses of officers.......... di graieliasd apeuase 4 uaa 85

pay of county clerk ..........seee eee eeeeees 85

pay of justices of peace .......-2...- Meshes wages 85
support of county POOr.... ese ereeeeeeeceeeeee 85

repair of county buildings ..........eeeeeee eee: 86
contingent expenses ...-....ses eee eeeseeeeanes 86

money raised for county purposes.....-...- -- 86, 87
280 InpEx.

County Charges — Continued, Pacz.
printing court calendar. ........+seseceeeecnees 86

pay of court crier ..... eee cece ee eee e ween eneee 88

insurance of county buildings .................. 88

damages by Mobs .......ceceeceescerseee veee 88

election ExpeNseS....... ese ce cece cece ceeceees 88

when audits illegal... 1... ccc cece cece cence reer sees eenee 88
power of board in auditing ............. cesses e eee ee een eee 89

audits to be published. ........:. cece cece ete eee ee eee eceees 89
mandamus to compel audit Of .........ceeccee see eeeeeeenes 90

when. to be presented for audit........ 0.0 cceceeeeeeeeeeeees 90

when fees of justice are......c.cceeeceececceeeeeceeeeeeeee 92
support Of POOP in seceiee sivieeriea eager aue Dipaelcaaystci weenie 149

1S ATSB eiciira aie cyaceetsasietes iis ss eRe SRRK ular es Blaeraea eT 154

salaries of officers, when ......... wihaie Satara santars weie Wisleiee 193-200

ACTON ON... eee rceeceeecaceeres apogones saved atannuive:shoacsrneaarsiaieis 217
‘County clerk, pay of, when county charge...........seeeeeeeeeeees 85
County judge, supervisors may alter salary of ............eeeeeeeees 73
MAY NOL caiscsetantyecatdstecveussa/acovers die ovacadavasavapa\tetavargiaue-avacmnsoscatavave iterates aye 198
County treasurer to account to Supervisors... 2... cece eee cece cence 209
vacancy in office of, how filled...... ge bielalai sealed wanes sales Se 210

BO COU WAGE «cdsicsse ceseiaiawvanata “sisrerbiene aso¥asehd@, sise'6 arelaia/aiarnld’teaaihie's 122

jax, ‘statemiétlt to),<d2ausecteseneaaniexecackevas Ye onateacaats . 116

action against, for balance of tax...........ce cece eseeeevees 123

DAV? OL cerae ars alana oraiers cum ge wursers sulpears egies nee WeualSehaes 195
Court-house, rebuilding or repairing. ............e.0eeeeeee ‘.. 68, 69, 71
Court room, supervisors to provide... 1... cece cece cece cece ete eee 75
Criers of court, fees of ..........4. a yaveies fa loxavezeciorexevnndseastand, ernvane-dayennioters 199
pay of Gounty chatg@sicss  sscseassassssoees esas smeeses 85, 88
Criminals, support of, county charge .......... cece eeee cece ener cnee 85
Data pes. Dy MMO WS soe: cin deicreiavctcrcisvauris cavetousteiatsen etavara enlaersaune dre 88
on laying out road, how audited...........0ccceceseceee cues 167
‘Delivery of books, etc., how compelled............cece cece cece ees 36
Deposits in savings banks, tax O0.......-..-.eeeeeaee sitsielareeine wines 136
Deposit fund, supervisors’ duty as tO, .. 0... eee cece e cece eee neeeeeen 73
Description of lands, when imperfect...........cccceeceee cece eeee 124
PODS THAME: oeiiie csoisiavev4-c vpiese-sieteleiere. -vlelg oierecs igi eens S eaee’s 124
Disinfectants for jail. sis vccovc sewexsiciwaw sates teas teen dierrswccmoes 75
District-attorney, supervisors may vote salary to ...-.........--. 74, 196
pay of, county charge......... ccc cee cece cece cece eeeecees 85

to report fines and penalties ............cecceesceseueecuues 178

when tose OfUEr 0.4 esa vieudesieds oye weeny women oxee se 205
Dividends, banks, when to retain.............48. deters Seslanioea ae 138
Dogs, tax Upon cicsereaekeearlecuie seid asia jasdvsvanaheconokatesetcsiec 181

owner to deliver description . .........0.0. dar eee savaitaies-< 181
Dogs — Continued. Paar.
tax, how collected............ await Agia ae ede sains see tae wale 182
how applied..... Ghia Saha ohn teataGmarels Pudge aes 182
liabilities of owners for injury to sheep ............0. eee eens 182
damages, how assessed....... ccc seeeceec esc eee anes 183
payment, when to be ordered.........c..seee eee e cece 184
chasing sheep, to be killed ............. beds sete Ge: mheeay 184
when may be! killed «:.o:0.5.<6 seas: diew dalnes <aeies deve de ans aves 184
when owner of, to Kill... .... cece eee eee eee eee veees 184, 185
penalty for neglect. ........c cece cece eee ce eee ee eens 185
who deemed owners of.........eeeeee: SA iereae 4 Muse ee Ga Sanat 185
Duvies of supervisors ...........-.. PAM e SWAN s Wea oa URS as eet snibie 5
to receive and pay MONCY ........ cece cece cree eee e ne ee sees 5
bo suetfor penalties vies sicidicisacsaieecasecewecuete aodatea a” se aatieiecas 5
to-keep accounts iis eon cmos esweees saws ewe were edeaw nee 5
to account to town Officers 2.0... .. cece ee eee eee e eee neee 5
to attend board of supervisors,..... 2... cece cece eee e eee eeen 5
tovreceive accounts .... 2 ssesswasveww cares odes Vibe es mniateacs 5
to lay vote of town before board ......... 0. cece cece cece ees 6
to cause survey to Demmides <a di casers oarcosaas Gieteriarsie/e sin 6
case Of, fire In Woods) cwicc sees cose sce eta t408 eee vies 6
to approve bonds of highway commissioner................+. 7
OF COMCCHOT 4 o6.5 ecstlsarn nigind outa a piesis Owewes e Bigle aga Ve 7
of constable: sas.o snus uses idee as ha ewes er saauntsee 8
Of JUSECE. sires aneiurd aw oa beets We eines sea eat HE TS 8
of overseer Of the pOOr ..... ee. cece eeee sec e nee e eves 9
to appoint firemen...............00.. SS RIRNL Hi coud facenind are ceveud a 9
LOWN Salers tis0's aig ee 04s Soalew es wow Canes sailed + Hae ese 9
as to town houses ........ ccs e cece ect ncee centers etsneees 9
to report town paupers ..........ee cece eeeeee FIA eae 10, 152
in suits against tOWD.. 1... 6. eee eee eee RiGee nchanaalaeee te ll
as to surplus MONMEYS....... ec ceec cece cece vecece weiss sees ll
in raising money for highways ........0cceeseee cceeeeeeees 11
as to soldiers’ families. ........0-ceccee cece ceeeceee esse eees 14
to appoint collector, When ......... cece cece eeee cree eeeenees 14
tn receive money for strayS........ cece cece eee ere eeeeeees 15
to procure entries from town clerk............ eisuee besiauies 15
on division Of a tOWN..... cece cece eee cece cece eeeescenees 15
on alteration of a toWN....... eee ee ec cen e ence eeeeeees 15
to make: jury list «sci. sess ceases gee etidnd edie ee tiee ee ewes 17
as to common! Schools .........cce ese c cece cent ceeseeeneees 20
under election law........... Skis Seda sete tee as Bone a arate Ss 32
aS Water COMMISSIONETS........ cece eee eee cece eee eeeeeeees 34
to deliver book, etc, to SUCCESSOP...... eee ee ee eee e ee eee eeees 36
"BS COW ANCILOT,, sivcacnt soe be ar oF nw elaceiea quale werner MENS 39
36
982 InpEx.

Duties of supervisors — Continued. Pages.
as to dog tax . wih dislenoucids ed ates Poe {Wasa dieaa eae 181-187
Election of supervisor... . 0... cece eee cere reece cere eet en eenees 1
duties of supervisor at 1... .... cece cece cet eee eee e eter rene 32
town, how divided into election districts ..........0.+se+eeee- 32
districts, alteration of ........ wis Wists ecentioes shame eae Sa aE 33
MOLIGOKOF ceases gine gisidle nasersiersce stoi a aed a lalmnueranknesantas.s 33
inspector of, when appointed. ....... ec cee cece e eee e eee eens 33
CinVass Of vee. cdicss eee s aes La Wede Meee e Beeas seer xs feveeg (OL
special, how ordered .........ecceeseee tee e cert eeeeeeeeeees 59
expenses of, county charge. ........eces ceed eee ceren eee ecee 88
Embezzlement of school moneys by supervisor....... Savi giigpase sieieteiech oe 23
Equalization of assessments.......... 000. sec eee eeeeee eee seeeeees 113
proceedings on, to be published. .... 2.0.20. cee cece eee eees 114 ,
appeal by supervisor from........ 2. cece cece eee eee een tees 114
Errors in returns, when supervisors may Correct ........ 0 .seeeseeees 209
Excise, commissioners of, to report to supervisOrs .........+22+0+e5-- 206
Exempt, what property, from taxeS..........eeseeeeereeeeeeeee +. 101
Exemption from jury duty ........ceee eee eeee pine reese eeneens 19
from taxation of corporation .........ccccee cece reece eeeuees 38
Fees of town and county officers .....-.... ccc cece cece e ee rece eee 193
Of COW, Clerk... joi sue soecg Be MNT eS iwcdn CHa EE REE eS eT TOE 193
Of GSSCSSOLSi es vee edciwe yesesh ssa ea dees s eee a Rees Bee aan 193
of justices of peace ........... cece eee eee isang elaauaeianlela lasexete 193
inspectors of election... ...... cc cece cece eee eee ccee sees eees 193
clerks of the polls as 54 sms satan sie asa sand eee a Hens bene 84 as 193
OVEFSCErS OL POOR ees e:sitiee dio sista ¥aieisre le ee wis Hab Biaie!s pines, WS LRie Rie ge 193
when per diem fees allowed ..........ceceeccceeaececeeceees 198
of courts of special sessionS.... 2.6... cece eee cece eee eees 194
Of \CODStADIES ines usre-snorare as a aso Gato Gna egies Ye TAR Ee svae 195
Of County treasurers .° 056.0 ae aseiaieis cardia 64 o-Rie acdswlarerecaieaeie aelaoe 195
Of COPONETS: aia 4 so50 5 haw See Mae Heise came date a ale ewe Se cs 196
Of: GIBEICE AtLOINEY” esiscwive saan de Weeks Gea ad ewes feed eee 196
OF aster ith is g.srays cated 5 <hasds sis eusese:¥ laceie spre ssdie-R-erminele oateniere Bias desis 198
OF BUTrOp ates. aye slsina.e va wee Sosiew enw Bae eR Giese tees sts 198
Of COUNTY JOC GE sis.0n ans crcieieliere Ceoae War demeee. Guise deme dees 198
of justices of sessions ..... 2.0... cece cece eneneacvcsecceses 198
Of COUPE CrEr ssid ules ween: aieins eae e BV ES EAE To cet useels 199
Of MCOPS asics Sit re ey ets On aN NS Mb Dele eed Umea nso 199
Fire in woods, duty of supervisiors ..........0ceccccececeeaececees 6
Firemen, supervisors to appoint....... 0... cccuveecucecccecececeece 9
Forms:
oath: of supervisors, «1s ess cac ease va wcicas nae donee seuee sine 237
order appointing supervisor to fill vacancy, os Regie saat erate ated ae 238

bond of supervisor,
INDEX, 283

Forms — Continued. Pace
bond of supervisor for school money,...........eeceeeeeeeeee 238
of highway commissioner, ...........se0 renee veeeeces 240

OF \GOMLCGEORS pds eet aka eae eis etna eka vena Geena eo 241

Of Constables cc) nais ahune cis essu Mand seteeremaeeuesd 241

Of justice, ois sees scaw eae i gf diel es HEME awed we Naate es -» 242

of overseer of poor, ...... cc cee c cee c cece rece eaeees 242

order appointing sealer of weights,...........0.eeeeeeeeeeees 243
report of tOWN pOOl wes scsaee. veges ewaca vdieo senwesusewe enna 243
agreement for use of Mighiwwayy.. Dulane aimee Salva dncvioreaselalenrt seis 244
order appointing collector, ....... aicpeaics Shree a aires Masao 245
list of petit jurors,....... 0 ..e sees ieee ene ea aes w aeele Coes 245
supervisor’s return of school moneys, ....... sees neeee eon 246
notice on alteration of school district, ........0:e.seeeeeeeeee 246
decision thereon), isis sss aba cet ek andere eau peor 247

order appointing trustee of school, Sbianeisias GEG eiereWce roves Samer 6 247
consent for renewal of tax warrant, ........c cece ccee cere eee 248
order dividing town into election districts, ................... 248
altering election district,........ 60... cee sete cere eee 249

notice of election, .......... Cited She aaa ea ae aes eet vee. 249
complaint to compel delivery of books, ............+4+ viwentgs 250
OPAER THEPEON, sc sateie staked hase ANiaea tau bead ewan’ 251
affidavit of delivery, ..c0.0.sccceesveceucesessaansees 251
warrant to compel delivery of books,..........0sseeee- 252

search warrant for books,..........++eeeeee faa aie buauteinneed 253
certificate of town auditors,.......... ea lavende iUawesqhee as 253, 255
annual account of commissioners of highways, .............-- 254
affidavit to account of overseer of poor, .......-..eee see eeee 255
verification of accounts,........... yea ane’ Sodiewlace wale eae ees 255
abstract of town accounts,..... cece cece cere cece rece eeee cece 256
statements of inspectors of election, ..........00 cee cece eens 257
of board of county canvassers, ....... 0.0 eces eens ... 258

notice of special election, .......... cece cece cece ee eeen anes 261
affidavit to bill for supervisors,......-.-.--+-+0+- eet aes caer Le 261
statement of services, ...........+- Cane wate be Soke shares FES 262
subpoena by board, ....... cece cere cee ec coerce teenies Sala 262
assessment roll, ...... 2.0200 Sei ink asd aheusl avestanoancesedaheha epee 263-264
warrant to collectors, ........ 0 cece cee cee: ween ee teens 264
general finance table, .........-ce cece eect were ee eeeee tees 266
BDStLACE, ses os. tiace esa 5s A eran Oe eS RAR e Eee eas 267
overseer of highway’s return, ........... tha iepale nap ureasrebeieur eels 268
statement and estimate of highway commissioners,..... iieerne oe 268
order dividing town,..............0-05 ee ert sooee 270
list of grand jurorg,... cee sees cece ee cece twee eee e eee nene 271
statement to be made by clerk,,........ 2... eeeeee ceeeeeene 271
284 InpEx.

Forms — Continued. Paqu.
statement of services of board, ......ccccec seer reer cece cees 272
Gospel and school lots. ...... cece cece sece tere cece cece cree eteneaes 20
Grand jurors, list of, how prepared, .....-..see seers sence eee eee 208
who to he placed On ...... sees cece eee e tent erence eceeeeees 203
;when number of, to be increased... 0. ..eeeeeee cence soeeee 204
clerk of board to prepare list Of. ........seeeeeee cee eee tees 228
Guardians, how assessed. ........ cece eee eet e eee nns seen eren eens 105
Highways:
general powers of Supervisors a8 t0......-+-+++ee eee cease 77, 161
money for repairs, how raised........2ceeeee eee ceeeeees 11, 162
when towns may borrow money to repair....... pistes. aeres 76, 164
unpaid assessment on, how collected.........-.0. ++ eitainds Ses 165
when supervisors to appoint commissioners to lay out.......... 166 -
supervisors to audit damages on laying out............2ee sees 167
agreement, for use of ..... she @deG ea dO es MAN UEREE S Sees eae 13
to raise taxes for repair Of ........ ccc cece ee eeeee oe. 68
town auditors to audit accounts for repair of.......... ee 48
Highway Commissioner, bond of ...........ee cece cece eens eeeueees 7
TO MCCOUNES Gs a cecnejoaed Dane a daees a Habele 6 wae Has eee ONS 40
account; how Made@ssscc.s ace desew ocees sca ew os view ede es ies 41
Idiots, support Of ai-< s ws.se swiss sd eielnesé wanine seeee s sede wine! Sees 158
Insane, support Of ...... eee eee cece cee eee nese ee ceeteenes 154-159
Tnspectors: of elections esis iswe ss vies asawes dass v6 ews SHES Sade ae 33
PCOS OL ose vison psi aselste saravvasetotecmd dietantiayds sbeudie Bavalne aparbaGNE 193
Insurance, of county buildings. ..........0. cece e cece eee e seen eees 88
companies, how taxed ........cceeceecececcveueseveecceers 132
Items in accounts to be stated... ce cece eee eee eect eee e tees 81
Jail, rebuilding and repairing... ............cceeeee eeee .-.. 68, 69, 71
disinfectants for «.s¢sseysces oeree came stk eae esd ace 75
Jury list, supervisors to make........ cc. ccc eee eee ec eeeeeeeeees 17
how made..........cceee cece reese GRAS EVE Rew hele amie kes 17
WHO) GXEMpte sock < aussie sso eu Gaines cece Marea a oetenaeae 19
JUPOCS; PAY OL, s cjccsa'es dda sedwiec’ on yew dase a wee ee aww SV RRE eae eee 199
grand, list of, how prepared...........e cece eens seve eeeeeeee 203
inhabitants of: town, when not to be............ccccecvccvees 212
Justices, bond Of... ..... cece ever eee ween shares SSE NS RS Pee wawiee 8
to fill vacancy in office of SUPELVISOD), sie week eames. anes dae 3
to accept resignation of supervisor.......... ccc ceecsceecece 3
accounts Of.) ance caw siniee subede see vane sees Wein stee 45
services of, by whom audited... .......... cc cece eee ececeeas 91
ACCOUNES) OF v-amismaisiine ad tik 24 Reis g waieleia sale sw elblaie baila vivlewes 92
fees of, when chargeable to county ........... sa cami Seeks 85, 92
FOQSiOL cic Gets os cia cis paises oeiMeitns te tste paw aidcgaaene aus eam Greets 193
OF BOSSLONS syavistrinn saniaeAe Semis aaee inh ed Gels awaleies einie-eoas 198
: InpEx. 985

Pace

Judgment, against towns, how paid...... soQuiei a seuease’ Swath: Bias siaesennesyeraas 215
against county, how paid .......--. cee see eee e eens cones 219

Labor on highway, assessment for, how collected............-eeeeeee 168
Lands, meaning of term..... se AM Aiba sha tae Dipak se aie a dod apa sci ao aielaia vee 100
of non-residents, how assessed ......... see e cece cece ee ee anes 105
SuRVeYy Of 2hA wa ddauue Pies ctenie eau ssiite dacawiea eaanck nesene 107

WAVED CARED) i205 5.02.2.ch0/ cob Seasgusrarasghocaye epee aeasidinua:Suaiaioecc aves nares 102
to-whom ‘assessed: ssiceise <asieed sche cwea ce Sad ot dem ee cees 103

when divided by town line ........ cee cee e ee eee ence eee 103
omitted in tax-list to be inserted..........0. cece cece asain 126
imperfectly described ..........ccccecc cece sees con eeeeenes 122

Laws, supervisors to cause to be published .......... 2.0 cece cess eens 208
Legalize acts of town, supervisors May ........ 0. eee ee eee cere ee eee 78
Loan commissioners, supervisors to examine accounts of.............. 73
Losses, by certain officers, how charged............ 000 cee v eee e ees 120
Lunatics, how supported.... 2... ese cece cece eee eee eee eenees 154, 159
Mandamus to compel audit ..,....... ccc cece reece tence rene ceee 90
against board! s.ccs.cecnnecemaiice See biee exeees eo geass 220

WHER: PANE iu, ise.t.s wloeie dines kauhis ba RIS eat edie, y eyes Seanalsiend 221
Militia, supervisors to provide armories for... ..csseeeeseeees ees 189
expense of, to be a county charge... ......eeeeeeeeeeeeeeeees 189

PAY AMCASE OF TOP eda a cea woels oe siele Hay ee alley Loeace suet s 190
Ministers, when exempt from taxation. ........ cee cece ecee seen enee 102
Mobs, damages by... .... cee cece rere cee ccee tame tert eate ates rene 88
Money for repair of roads and bridges, how raised ........... 11, 68, 162
Monuments, soldiers, erection Of. ....... cc cece cee cee eee ene ene 77
Non-residents, survey of lands of ......... cece cece ener cree ceee ene . 6
lands of, how assessed... 26... eee e scene cece cece e eee eee eee: 105

how: described s save sates adeuievige es saa Vee eeees Fake 107

equalization Of 6.0.2... cel cece cece ee eee e nnn e ee en eens 113

debts due, how taxed ...,....-.. athate 1 atorianearauatGiee 128

school tax, how collected ..... cesecee sete e eect cece eeee eens 178
highway assessment, collection of........ ressaailalSilintbip olantea: pourra 165
Notice of election 6.0... ce cece cece cece eee cee eee e en erennees 33
of completion of assessment roll...........++-5- Vee tanneenes 109

Oath of supervisor. ..... eee cece eee cece reece ee teen ete eee teens 2
when to be taken... 2... cece cece cece eee eee e eee eeee 2

by whom administered... ........--2eeeeeeee ceeeeees 2

penalty for not taking... 0... .... eee e eee eee cence eee 2

of county canvassers..... ........-- Aitaen de SoMa s DAR RSE 53
chairman of supervisors may administer .......-..2+-e++-+ we. 62

clerk of board may administer... .... 2... ces e eee cece eee eee 226

to assessment Toll... . cee eee cee ee eee eee eee een nees lil

of banker to statement for taxeS........ ccc eeee eee nees cece 187
286 InDEX.

PAGE
Overseer of poor, bond of....... eee ence eee enon teen nee e ence eens 3
ACCOUNE Of... eee ence eee e cree ee Heeeenenee Mateauesemase es 41
POY Of occ cece cece cee cee e eee ee een e teeter eee eter aees 193
Overseer of highways, to deliver to supervisors list of unworked assess-
INOMES 6 cuad oie ats eee ie eee ee Dees ed mee eed ERE Hees CANE ESe 165
Office of supervisor, when vacant.........:eeseee creer eee ee ee rene 3
Officers, county, to report to supervisOrs....--++seeseree cere cers 70, 204
to pay MONEY OVEF .... eee cece eee e cece e ee eee eens 205
necessary expenses of, county charge.........+e+e+.-+- 85
of corporations, to deliver statement ..........-.seseeeeeeeee 137
Owner of dogs to deliver description............. tan) oiana al ar gua(graicavalaces a 181
liability of, for injuries... 22... cece eee eee tee teen eenee 186
Pay of supervisors..... 0... c cece eee e eee eee eee eees Sigala arava ak 37
of town and county officerS........ cee sees eee cere re eeeee 193
Penalty against supervisor for refusing to serve .......-.esee sere eeee 2
supervisors to sue for ..... cee eee eee eee eee eee cee e ees 5
against supervisors for neglect to report town POOL ..... ce aeee 10
against supervisors for neglect of duty.......-..eseee eee eee 63
Personal property, meaning of terM..........eeeee eee e rere eee nee 101
when tax6d, soak v.ccur eines die cineeeanees geen ee nesean 104
Plank roads, powers of supervisors as to....,.---+-++- cette se 172, 175
inspectors Gf . jews ecsne eee Di suiddelned aree tees eae tee Mates 175
toll, when supervisors may alter.........- a! die se\b \aladuacerauans Dae 175
abandoned, Use OF ocak. ane aes SIRE ee ER OS Hae ee .. 76
Poor, supervisors to report town poor Sf uae SUE Sela Slee eu 20, 152
support of ......... adh Otte cuclec zoie tons land iBliondavre amlavenecn wleseieT ae muenia? sxe 143
-when a county charge ............5 ead AMG ss em ear 85, 148
how SUpportedsesasacdie vies wares Rede ise, Needs Se wee Eea vey Ws 149
expense of, how defrayed.......... cee ee cece cece eeenenes 150
report of, by supervisors. ...... 0.0.0 cece eee e cece cece ne enrees 152
distinction between town and county poor........-....-. 148, 153
supervisors may abolish distinction between town and county .. 69
148, 153
overseer of, to ACCOUNE 20... kk cee cee eee eee eee e ence naes Al
Poor-house, supervisors to build 1... .. eee eee eee 69, 71, 72, 147
Printers, supervisors to appoint to publish laws............. eee rece 208
HOW: AP POMbed so sich cea ie eopareie ose setaiele tawidin-e shah a as uote ides Giana "Sade 208
Property, liable to taxation 2.4 dcccssasevescessee se seaw es ausesiews 100
exempt from taxation ........0..cceceseceseeseeeesuseccaes J01
Qualification of supervisors ........... 0c. cee e ewe eter eee n ene eenee 1
Quorum, of county canvasserg.... 6.0... cece ee eee eee e eee eee e eens 53
of board of supervisOrss..sc vesiea sc eten eneees se aur'e's salle ewe 61
Railroads, taxes and assessments ON... ..... eee cece cece cere ee eens 139

Records of supervisors, clerk to keep............02006 » (tiie baaiee 62
InpEx. 987

Records of supervisors — Continued. Pagan.
when evidence..........ccce reece cee neeneeecereseners ... 64
county, power of boards as tO... . ce eee eee e cece eee ecnte acne 79

Rejected taxes, proceedings ON... ... eee cece eee eee eee e cnet ees 123

ARETE ATTIOLIOS.s cséseic dais ors Sees ce wie RSS Beanie oe Bioresd eralwne oa ers we anie-< 190

Rehts, taxes ODe is: sess adw a gnawenae ve dee ds woes nee Ca Sea ea ane rs 128

Repair of county buildings. ...... 6.2 cece eee cece eee cece e een eees 71
of roads and bridges, how made..... iGebe Sk iccage Bsns Seeves Sutvay earae’ cs 162

Report of town paupers, supervisors to make .............+.0005 20, 152
of county officers to superviSOrs. ..... 0. eee e ees eee eee 70, 204

Resignation of supervisors, how made......-..-... eee cece eee ences 3

Resolution of board to be signed 1.0... .... cece cece cece cence eee neee 70

Riots, damages by county charge ........ ceeeeeee cece eect enees 222
pay to militia ON 1.05 aaneseess tame tseeaes Pee eaaersay 2. 196

Roads, how repaired.......ccececccc ene coceeresceresveuccrsnses 162
powers of supervisors a8 to............+% > Teed baouiaaens 77, 161
unworked assessment on, how collected........+..+0seeeees «, 165

Roll, assessment, how prepared... .... ccc seee cece nce eeeceenes 104-108
to De SWOTT tO... cece cece rece cet e renee nen seen nse enenenes 111
to be delivered to supervisor .........0e eee eeee cece een ees 112

Salary of clerk of board. .... 2... ccc ec cence eee eceene etree eee vevee 25
of district attorney ... J icciai, aahaa mina neeamuenne cena: , 74
OF COUNTY JUdBO ssc cscs ceretiea cated sew Bate Saree sas 73
Ow audited. <dseces nw en sines cemems lie eee dees See Bie tees 84.
of town and county officers .........0eeeeeeeeees sais ava lgeoavarang 193
of school commissioner... . 2. cee cece e eee ce ee eeeeeeteenes WW7

Schools, duty of supervisors aS tO ........ sees e eee eeee cece seen eees 20
to make return of moneys...........+ ee or ree 24
embezzlement Of MONEY... .. 1. cee cece cence eee eens ne ee eens 23
penalty for neglect... 0... . cess cece cece eee cee e erent ee eeee 24

‘bond for school moneys ......-. ee eee eee e eens ee eenees 24
general duties......... por teee eens anlage e sesavetet ace cached yee 25
in the alteration of a school district ........-...eeeeees 27

on dissolution of a district 1.02... 50. eeee eee e cere eees 28

site of school house, how changed ..........--+eeeeeserereee 28
to condemn school houseS .......2.-ceeeeeeecer cere eenceens 29
vacancy in trusteeship......--...se eee eeee cece ee% aeeaeleae 30
resignation of trustee. .... 0 ..-- eee cee e cece cere e ence erence 30
renewal of tax warrant ........-.-+eee eee [nee e eee een e eens _31
to report to superintendent .........--. sees eee e eee eeeennee 31
to sue for penalties... 0. 2. cece eee e cece e reece teeter ee ennees 31
supervisor may increase salary of commissioner of, ......-..+.. 177
moneys for, how raised... 6... ...eceee cence ese eeeee psi agiad 1i7
non-residents, tax for, how collected ....-.-. ss eeeeeeeeees . 178

Seal of board of supervisors ..... 6... cece eee eee ee eet eee eens 63
988 . INDEX.

Seal of board of supervisors — Continued. Paez.
duty of clerk aS tO... cc cece eee e cere e eee e eee eeene eens 228

Sealer of weights and measures .......... cece cece cere cece cereeees 9
HOW ApPPOUMted sie vecieas o seiein ss ewes Sake eee Shea case eS 75
Security, supervisor to Give 2.1... cee eee cece cece e een nneeseccvees 4
Sheep killed by dogs, accounts for ........sseeceeeeeeeees ec cacees 49
injured by dogs, pay for. ..... cece eee cee eaten nee Wied apeiores 182
Dherith, Lees :0f . essasecesicse c tcoecsie ¥ enaparecsra Sistas Aone are ae oiaoateas Haw eS 198
pay of, when county charge.............00 LuGasea seme eae 85

Site of school-house, how changed..........sceeeeeeeceereereeees 28
of county building, supervisors may locate.........0. ee renee 69
peciall session; fees vols ac: suis es wa knem ts algend o SY Aue wis Slee s aoe lands ae 9% 194
Stock, when assessed .........0- 00s seeeeeeees savas bvasshocavvava, e-oreus 135-139
Stockholders, in banks, when taxed.........cceeeesceerveereercere 136
Tistiotg scent wise Ose eaek ay pails alan i dareewte om Seite eos 137
MIOMPRESIGSU sc. sicie.fs:0 Gus sdesanvara\ ava crouse grate ais aecieobegs Parana a wuee. 8 137
Statement, clerk of board to make............-..-0-208 Syares o'eeyoiein 8% 226
CORLENIS OF icinae tae dig he waeu ewe es spe E SEs wale Ga ae Rand 226
Sopervisor, election Offic oc 2As2ssasees aie ake eeres pels ases sate nes 1
* qualification -ofiesyasucus seuacirnseeigeantheedataaasieie' eee 1
OWS CHOSCI a & a otexe aitryinninie eae eid io: aoe Galan bea sinter’ ba oreinee ws 1

what officer may not hold ...............00000- eed Aiaeesda Ses 1

OBth Of. ices suid Rem dee Page ldses oe Bede eewe ems solar e'eetd 2
penalty for not taking oath ........ 2. ee. e cece eee eee e eens 2
penalty for refusing to SErve.... 2... cece cece eer eee e eee e ees 2

HOt, Of OLICE 5's:5 20 sx areas aeialoo le SeneGledred Fa ate 6 Sion elerae ae 2
MOUICS OF CLOCHOM sss seas o:e:5 era a eal arni aie ois Oi sinssie.'s Salad ote eee aie 2
vacancy in office of, how filled ............. eS WAeaee Wee 3

OM CLO WHEN VACA ie ccc dase sua vrata ieieeabs oad scurele Gavetale ame elaeeg 3
TESIOMAUON OF sepasd oss Sieias aeala vise alive aren d oxo aleao daub’ liveysliacatass , 3

bond Of si.0 ss cade stow ere SESE OWRWS 24s SS eRe S oes LONER 4

for school Money}. 2 .cacdeik Gp ie ere ceavagaeien sere 4

weneral Cuties OF gs vicx asirdeiteioiemurnd wi vo aciseise sam Si Meee eae 5

to receive and pay moneys .............. [eases Sead eee ess 5

$0: Sue for Penalties’ 2.5. ca kuetacawsiese tos ones seeeesione says 5

to keep accounts ¢ 64 ss.icsccnwesisen sans eshdesa eases eede% - 5

to account to town auditors.:.......cceseceeeeseeees pales 5

to attend board of supervisors... ........ 00. cece cece eee enone 5
to'Tecelve ACCOUNIS svc viviceds Sede ester et wewwavaee sees ins 5

to lay vote of town before board...........0 cece cece cece eens 6

to cause survey to be made........ cece eee e cece cece cece eees 6

duty of, in case of fire in WOOdS........eeee eee ce ee eeeeeees 6

to approve bond of highway commissioner................+05 7

of collectors iss ania inewarssdcen ace Maniac ase ae aidunes g

s
Inprx. 289

Supervisors — Continued. Pacr.
to approve bond of justice, ........... cece cece cee ener tees 7
of overseer Of POOr...... 2. ccc ec cece cena ccacenesases 9

to appoint firemen... . 2... 0. eee cece eee eect n ce nees 9
town sealer jiecsdaaict cana s ess onda cateeve Sane caer 9

duty as to town house ........ 02. cece cece cece cee e cece enes 9
to report toWN POOr .... eee cece cee cette cece aledenauee ha 10
penalty for neglect ......... cece eee e eee cece eee cee 10

duties of, in suits against town ...... 00. cece cece eee eee ees 11
ag to surplus MONneyS........ cee cess cece cece eet ceee 11

to raise money for highways...... esetie's daycare’ eG sawn es ieee ll
may agree for use of highway.........-.seeeecec cece cece ees 13
not to be interested in contracts............+.s. eee: seacdeee 14
duty as to soldiers’ families ......... 20. cece cece cece cece cece 14
when to appoint collector .............. Sieiiceauedteacsvaie es eoiseees 14
to receive moneys for gtrayS ......... cece cece eee eee eeeee 15
to procure entries from town clerk...... ......... hag hee hares 15
duties of, on.a division of a town..... sated oidtaueis o cate Daredea eacsiiee 15
alteration Of a tOWN ........ 06. ccc e eee ee eee ee ee nes 15

to make jury list..... seis csctayajae apaveaper ean hie esas SIE S avoheraeesc asaree 17
duty of, as to common schools ...........+. si Wenesceei meee 20
trustee of gospel and school lots............ 0. se eee cere eeeee 20
embezzlement of school moneys...... eS aiulasaeemion enibincalaans 23
duties under election law .........-.0..eeeeeees Wee talees we 32
as water COMMISSIONCrS .........eeee cece wee vee veee 34

to deliver books, ete., to SUCCESSOT .... cece eee cece nee cence 36
delivery, how compelled..........cceceeedeeeceee eres 36
Compensation Of... ccc. ccee eee eee tate ee ence cenenes 37, 64
accounts of, to be audited by town auditor.......... ay Mates 39
to raise money on town audit....... wiccce cece cece cere ees 48
“duties as County CaNVASSETS 6.2... ee eee c ese e eect cence ee eres 51
OAL cesses Wk se Tes Re os SNe GRE SoMa ae 61
penalties against, for neglect of duty....... ..... bisdieGladtsa aan 63
when not to act as Committees. ......0 cece cece secrete rees 64
to audit county charges ...........ceceeeeecceeeeeeeeceeces SL
accounts of, how audited 1.0... .. ce cece eee e eee tee teeee wees 84
duties of, in taxes and assessments... ......-eeeseeeeeeeeeeee 99
to send to comptrollers names of town clerks and assessors, when 112
appeals by, from equalization... ........ cece cece eet ence neee 114
as to support of poor ....... er er ee a a 143
to report toWN PAUPETS...6 secre e rece ree rece seeeneen eee 152
suits by, and against.........c. sec ce eee 0 cece cece ree reeee 211
duty of, as to rejected taxes.......,...... pa teanine §ante 121-126
Superintendents of poor, supervisors to determine number of. esis 9 orbioes 143
denim Of OCG iss <a k caciea eae d cove tannins wed meee nae 145

37
290 Invex.

Superintendents of poor — Continued. Page.
vacancy in office of, how filled ..........cesceeccceeevercees 145

to give bond,........... Schaefer tps ece veda aca eevus aout saye woavateresanaya 145.
supervisor may NOt be..... eee eee neces dpe Se Ree eee tea 145
powers and duties of......... cc cee ccc cece c eee eeencnsreees 146
accounts of, how audited........cc cece cece cece eect eect oees 152

to render account to supervisor........- see ce eee eeceeeecees 153
penalty for neglect..... jadias sab ssid sak aes ge aes 153

Surrogate, supervisors to provide for election Of.........+.eseeeeeeee 72
courts, supervisors to furnish..........0cee sees eee ceee iadan T6
Compensation Ofsiescccava sea vewesehacestaie Gsace eee edie. 198
Survey, when supervisors to cause to be made...........seeeeee cere 6
of non-resident lands ........... i sire doa: Wralahareieioie.¢ ereten sielesae Sinks 6
Taxes for building county buildings ............ 02... ececeeeee . 69, 71
ODORS a's sigicie'yo.miera eerste pate: ve. cisiGG sgl aiis Oeede weeyoh edie esas 181
warrant for collection Of. .........e cece cece cere ce re seeeenes 115
supervisor may extend collection of........ Apmed SUG wislorels wrarete 69

Taxes and assessments, tax to be levied....... ...,.0..000-- or eceee 99
what property liable to... 2... cece cece ee cece cen c eee eeas 100

when property to be assessed ..........escceeeeeee on hae usr 102

to whom assessed .........0+0e000- oct heie's ag wre elatuine Nase e Ran! 103

when land is divided by town line...........cccceeeseeecees 103
personal estate, when taxed............ cee cee ccc r teen eeee 104
assessment, how made ..........0..0005 Ws 4 wee ealem na aen «ae 104
assessment roll, how prepared.......... cee eeccscceeeeecees 104
trustees, etc., how assessed ...........ecceececccceccctveves 105

on lands of non-residents.......... cece cece cece escecececes 105

tule of valuation ...........eeeeeeeee Siena av Wa wiske(eresaisie weraies 108
reduction of valuation................. Ss atieeis is ois eS Seis es hsieas 5 110

roll to be sworn tO... ... ec cece eee eens wee eee sates oan tne 111

roll to be delivered to BUPORVIBOT =): cieisiead sietacuase aanturgd aetncdons 112
equalization. Of. cc. cnsessatie ss dein Cehies vinea vtlews Gene cad « 113
warrant for collection of. .......... # sivas vianue sewage Banos Aisles 115
statement to county treasurer ...........ccceeceeeeescecees 116
statement to comptroller .......... cece cece cece nec e eet eecee 117
collection Of ..........-ee seca eeeeeees akan etapteneechyaret eYaese's 118

how paid...... bis bs abeie a casei vctene@ age AS broly are aptgiale eran beaiens 120
ALTOALS Oly aieass, wae's weer a uGuswie o sieue S reiviedeimtele d:sisus'e-o wlaie'e odnes 121
HejeGled tAX8 i. sesso cca waklemetie'st Gye ame dete ecuee 121-126

how corrected :...0)5.5% ca:cneeinna Fee enbels ona fee sews sean .. 126

MPO NEMS ae os wie oa eides Raiden a iere edie Sade wie Poe ernie 128

debts due non-residents. ............. See SSA eS Seed 128-132

ON COMPOTAHONA 66005 esse saan. com ce bee same bs Maes wes 132
capital stock of corporation, when taxed......... db ertensiseee e+. 135

of banks, not to be taxed..............0., pavkyee sss les
InvEx. 291

Taxes and assessments — Continued. Pags.
ON Talroads 3:31. oeaecisiiae s sepeliesns vow eres seseecenseeeees 139
non-residents, for schools, how collected. .........0..eeee0+++ 178

Toll, supervisors may change rate of ............ co Adie eames re: che
Town, action against............ iWlaiagcs soree eds ede dates sevactiewe es DL
CIV ISiON: Off 6.4 ayaiase. 2) sesae gina’s Gialeye-b vielee terol Huselesbeeesaeiera (LO
alteration lols: caies ides duces sem viaaiwia seen’ Hew 6 RESIS ME Se LO.

how divided into election districts ............0.2+0-+ 00008. 82

when may borrow money to repair ........ sarsteels aa coveedvcs 168
accounts against........... belgie tnt ine Ge ttiaigtee oe iiawaaecs Be
bridges between, how built ........ Sia evoriviglaaiseiw cup seee asvwaes 169
supervisors may legalize acts of,............+ ne eaianees diag eels 78
accounts against, audit of..............00.- sum Dasiek eae s eee OL

line of, how altered ............... ei cyorkuse enaves Giesmtanave 15, 68, 201

new, how erected........ SE. atieia retainer asia S Seale ... 15, 68, 201
officers, accounts of, to be audited..........ceeceeececeees w. 389
supervisors may authorize, to Borrow money....... seeesee- 69, 76

may alter lines of.......... scscavediaye atius Waceetia ce Si aS 68
may erect new...........6- staess). Wabswas euaeeaes 68°

charges, what are......... mcasaet Kbsb-cueindeseceoweewen e748
actions by, and against............ ccc eeee csv ee eeecesvevees LL
process, how served .........+..-. ‘ater ee na @e sveriersalooe: 2d,

who may be witnesses ......-..0. cece cnceeeee cones 212

who may be jurors ..........060- Abies ahaa eeieemnaas oie

may be brought before JUEHOES se aioe eiesloeea as seivase 212

Cost IMnses s4 eee snes oe ie Seis 3 sire ils Saewleweasicoge doe 218)

judgment, when town charge:..........ceeeeeeeseeee 213

how brought .......... ne eee yas 6 sanween's 213

judgment; how collected ........... daa i Sasaeeneaae/ se 215

Town houses, power of supervisors aS tO .......+---+5 cians Rareareees, IO.
Town clerk, duties under school law ............5- sete Meee So Giese . 3
to deliver names of collectors and assessors ...-.... yeidecemaee: 2
compensation Of...... ccc seee cece eee e eens Siipayauttoernero nes 193

Town auditors ........- cee eeeeeee js carntsia Bod Sloe (wie Sew alsin . 39
to examine accounts of town officers..........0se025. + eeeee 89

when to meet ...........- Saves nigve Sede trenekaue.S tepepsaa: vista ee 39, 43
audited accounts, how disposed Of .......seeeeeeeeesececcers 39

to audit supervisors’ accounts ....... suse seaside eave ieteleta oe . 389
certain officers to account to...... pia aatel bs 6 ates Jigen reseneers = .. 40

to state account..........--00eeeeeee serie ee Se Hee AoE 40
account of highway commissioners.....--+++ Jartereecuewees EL

of overseer of poor...... dees: Woe va basal Sledge ars mouinencte socke: Lad

to audit claims against town ..........- paue peat aes waive 42?
majority may act....... miclre.osedeqace Spa eee eins gale eninase 248

what claims may allow........cseeseccerencceerteteeseeeees 49
292 InpEx.

Town auditors — Continued. Pass.
town charges, what are. ...ceeeeee rere ere es nee ceeees aaerevas 44
discretion in auditing ........... pe eialees ee aveiiard eel ea 44
accounts of justices and constables...........-- svevelenaee eee 45

of board of health ...... cece eee e cece eect etree cannes 46

to be verified ...... cc. eee cece e ee ee ee eens cece cece 46
may disallow accounts .........eeeeee eerste eet eeececeenes 47
Le he a ee een er renee Tee error 47
to prepare abstractS 1.2... 0s cece e cece ere ewes eeeenee wees 48
to audit accounts for repair of roads and bridges............-- 48

for sheep killed by dogs. .......sseeeee reese eeeceees 49
to audit damages for sheep killed ... 2... ...e cess ee ee cece eee 186
Supervisors to ACCOUNL tO... essence cece eee erence cece reese 5
to report state of gospel and school lots ..........seeeere wees 21

Treasurer (see County Treasurer).

Trustees, etc., how asseSsCd...... eee eee cece eer eee ceeteeeneees 105

Turnpikes, powers of supervisors a8 tO ......2. cece seeeeeeeeces 172-175
toll on, when supervisors may alter.........+--++0+ sees 72, 175
abandoned, Use Of sv c.scids deinueide's ulnd ee tesied owe eae es ee 76

Vacancy in office of supervisor, how filled.......... ccc eeesseeeeeee 3
in trusteeship, how filled .......... cece cece cece ence een eeee 30

Valuation, rule Of. ....... 2.0 ese e cece cece cece eee ee et eceecercecee 108
reduction of ..... eas oh eins Shaina suka wis Slee wiets Gee Mnoure estes 110

Verified accounts to be verified.......... uso bpaealg Gia) glia ecmsehey saaneuynenaauee 82

Vote necessary to pass certain resolutions..... ....ce.eeeeseeecees 70

Warrant f0r taxes oi sicaiccs sess selsieais sa'ee-s elhele Cie nle dee saeeaenae 115

Water commissioners ......... cece e cece een cece eee eeeeseneenes 34

Weeds, noxious ....... pend ale Vew elas INSEE Een Howe SMe apse ei 69

Witnesses, examination of, before board ........ eens See ecole hed 98

proceedings thereon ... .......sccceseeceecees isisivereesa” 95
LAWS OF 1870

RELATIVE TO SUPERVISORS.

Norte 1, page 79.

Supervisors may appoint stenographer. The board of
supervisors of any county in this state may provide for the
employment of a stenographer in‘ the county court and court
of sessions thereof, and may fix the compensation he shall
receive, and provide for the payment thereof in the same man-
ner as other county expenses are paid. Such stenographer
shall furnish to any party to a trial in such court, to his attor-
ney orto the district attorney on the trial of an indictment, on
request, a copy of the evidence and proceedings taken by him
on such trial, or of such part thereof as may be required, on
payment on behalf of such party of ten cents for every one
hundred words of the copy so furnished. When the district
attorney of any county requests such copy, the amount due
therefor shall be a charge against the county, and may be col-
lected as other county charges are collected. (Laws 1869,
ch. 626.)

NoTE 2, pages 5, 62, 97.

Supervisors may administer oaths. The supervisors of a
town, or any ward in any of the cities of this State, shall have
power to administer oaths to persons necessary in relation to
any matter o- thing which may come before such supervisor,
or the board of supervisors of which such supervisor is a mem-
ber, in his or their official capacity.

Any person guilty of false swearing to any oath or affidavit
which may be lawfully required and administered under this
act shall be deemed guilty of perjury, and on conviction be
2

punished the same as in other cases of perjury. (Laws 1870,
ch. 69.)

Nore 8, page 209.

Publication of session laws. Section three of the act en-
titled “An act for the publication of the session laws in two
newspapers in each county of this State,” passed May four-
teenth, eighteen hundred and forty-five, is hereby amended so
as to read as follows:

It shall be the duty of each board of supervisors, in the
several counties of this State, at their annual meeting, to
appoint the printers for publishing the laws in their respective
counties. The appointment shall be made in the following
manner: Each member of the board of supervisors shall desig-
nate by ballot one newspaper printed in the county to publish
the laws, and the paper having the highest number of votes
and the paper having the next highest number of votes shall
be the papers designated for printing the laws, provided such
papers are of opposite politics, and fairly represent the two
principal political parties into which the people of the county
are divided. If said papers so balloted for and chosen are not
of opposite. politics, and do not fairly represent the two princi-
pal political parties into which the people of the county are
divided, such balloting and choice shall be of no effect, and the
balloting shall continue, until two papers (if such there be in
the county) are chosen that meet the requirements of this
section. If there shall be but one paper published in the
county, then, in that case, the laws shall be published in that
paper. (Laws 1870, ch. 215.)

Nore 4, pages 37, 193.

Compensation of Supervisors and other town officers. Sec-
tion two of an act entitled “ An act to allow the several towns
in this State to raise an increased amount of money for the
support of roads and bridges, and to provide for increased
compensation of commissioners of highways and other town
officers,” passed April fifteenth, eighteen hundred and fifty-
seven, is hereby amended so as to read as follows:

The commissioners of highways and assessors in any town
3

in this State shall be allowed the sum of two dollars per day
for each day actually and necessarily spent in the discharge of
their official duties. (Laws 1870, ch. 242, § 1.)

Subdivision one of section fifty-three of title four of part
one of the Revised Statutes is hereby amended s0 as to read
as follows:

1. The supervisor (except when attending the board of’
supervisors) town clerks, assessors, justices of the peace, ovor-
seers of the poor, inspectors of elections and clerks of the polls,
shall receive two dollars per day for each day’s service per-
formed by each or either of them. (Id. § 2.)

Nore 5, pages 45, 194.

Justices’ Accounts. Section six of chapter eight hundred
and fifty-five of the laws of eighteen hundred and sixty-nine
is hereby amended so as to read as follows:

The bills rendered by justices of the peace for services in
criminal proceedings shall in all cases contain the name and
residence of the complainant, the offense charged, the action
of the justice on such complaint, the constable or officer to
whom any warrant on such complaint was delivered, and
whether the person charged was or was not arrested, and
whether an examination was waived or had, and witnesses
sworn thereon-; and the account shall also show the final action
of the justice in the premises. (Laws 1870, ch. 482.)

Note 6, pages 78, 198.

Salaries of County Judge and Surrogate — Surrogate’s
‘Clerk. Power of legislation is hereby conferred on the several
boards of supervisors to establish, by local law applicable to
their several counties, the salary of the county judge, and of
the surrogate when elected as separate officer, such salaries to
be payable out of the county treasury ; provided that the salary
of no county judge or surrogate shall, when once so established,
be diminished during his term of office. (Laws 1870, ch. 467,

3.

: i shall be lawful for the boards of supervisors of the several
counties to authorize the surrogate therein to emp!oy the neces-
4

sary clerks, ‘and the said boards shall fix the compensation to.
be paid such clerks. (1d. § 4.)

Nore 7, pages 139, 225.

To, facilitate the payment of tax by railroad companies.
It shall be the duty of the clerk of the board of supervisors of
the several counties of this state (except New York and Kings
counties), within five days after the making out or issuing of
the annual tax warrants by the board of supervisors of their
respective counties, to prepare and deliver to the county treas-
urer a statement showing the title of all. railroad corporations
in such county, as appears on the last assessment roll of the
towns or cities in such county, the valuation of the property,
real and personal of such corporation in each town or city, and
the amount of tax assessed or levied on such valuation in each.
town or city in their county.

Any railroad company heretofore organized under the laws
of this state, or that may be hereafter organized, may, within
thirty days after the receipt of such statement by the county
treasurer, pay the amount of tax so assessed or levied on their
property, with one per cent fees on said tax, to the county
treasurer, who is hereby authorized and directed to receive
such amounts and to give proper receipt therefor.

In case any railroad company shall fail to pay such tax
within said thirty days, it shall be the duty of the county
treasurer to notify the collector of all towns or cities in their
county, in which said company is assessed, of such failure to
pay said tax, and upon receipt of such notice it shall be the
duty of such collector to collect said. tax in the manner now
provided by law, together with five per cent fees ; but no town
or city collector shall collect any tax levied or assessed upon
the property of any railroad company in said counties, by the
supervisors of: the county, until the receipt of such notice from
the county treasurer.

The several amounts of tax so received by the county treas-
urer, of and from railroad companies, shall be placed to the
credit of the town or city for or on account of which the same
was levied or assessed, and to the credit of the fund or funds
to which'the same is now or shall be hereafter pledged or
5

appropriated by law, and the one per cent fees also paid shall
be placed to the credit of the collector of said city or town;
and in case such amounts shall exceed the sum due from said
town or city, the surplus shall, on demand, be paid to the
supervisor of said town or city, who shall receive, hold and
disburse the same as if received from the collector of said town
or city.

Nothing in this act shall be construed to prevent any railrowd
company from paying their tax to the collector of towns or
cities as now provided by law; nor shall the provisions of this
act-be construed to repeal or in any manner interfere with the
provisions of chapter nine hundred and seven of the session
laws of of eighteen hundred and sixty-nine. (Laws 1870, ch.
506.)

Nore 8, pages 5, 226.

In relation to towns having a public debt. Whenever a town
has a public debt, consisting of bonds or other evidences of
debt issued on the credit of said town, it shall be the duty of
the supervisor thereof, and he is liexeby directed and required,
to make a report to the board of supervisors of the county at
the next annual session thereof after the passage of this act,
and at every annual session thereafter, of the amount of the
public debt of his said town.

The said report shall be in tabular form, specifying the dif-
ferent 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 such supervisor, and the amount of debt paid
at the date of his said report, and coming due during his term
of office.

The report so made to the board of supervisors shall be pub-
lished in the annual report of the proceedings of said board.

It shall also be the duty of such supervisor, and he is also
directed and required, at the expiration of his term of office,
at the annual town meeting for the election of town officers, to
make and present thereto a duplicate copy of his report of the
public town debt so made to the said board of supervisors,
including and adding thereto the amount of bonds issued, and
the amounts and interest paid, since the date of said report up
6

to the day and date of his term of office, duly attested before
a justice of the peace of his said town, and which said report
shall be filed in the town clerk’s office of the town, subject to
the inspection, when required, of any elector thereof.

All such bonds, and coupons thereof, paid, shall be canceled
and burned by the town auditors 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 said board, in the office of the clerk of said
town.

- Any supervisor or other officer neglecting or refusing to per-
form any duty imposed by this act shall be deemed guilty of a
misdemeanor, and shall forfeit, wpon conviction, the sum of
two hundred and fifty dollars for such offense, and be impris-
oned not exceeding sixty days. (Laws 1870, ch. 552.)

Nore 9, page 201.

Powers when town ts divided or changed. Section two of
an act entitled “An act to vest in the board of supervisors
certain legislative powers, and to prescribe their fees for certain
services,” passed April third, eighteen hundred and forty-nine,
is hereby amended so as to read as follows:

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 rail-
road, 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 town to which shall be annexed
the part taken from another town, shall pay a proportionate
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.

It shall be the duty of the railroad commissioners of a town,
any part of whose territory shall have been detached as afore-
lod
‘4

said, to render a true statement ‘to the board of supervisors, as
now required by the general railroad act, of the amount neces-
sary 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 which
shall have been added the territory detached how the other
town or towns, to be collected as heretofore provided for by
statute.

Such proportionate share of moneys so collected shall be
paid by the supervisor of the town wherein collected to the
railroad commissioners of the town or towns from which such
territory 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. (Laws 1870, ch. 597.)

Note 10, pages 74, 197.

May make the office of District Attorney a salaried office.
The first section of the act entitled ““An act to authorize the
board of supervisors of the several counties in this State to
make the office of district attorney a salaried office, and to fix
the salary thereof,” passed April fourteenth, one thousand eight
hundred and fifty-two, is hereby amended so as to read as fol-
lows:

The board of supervisors of the several counties in this State,
the county of New York excepted, at any annual meeting of
such board, duly convened, may lawfully determine that the
office of district attorney of such county shall be a salaried
office, and thereupon it shall be their duty, and they are hereby
authorized, to fix the amount of compensation to be paid to
the district attorney thereof for his services; and the salary,
when so fixed, shall not be diminished during the term for
which the district attorney has been or may be elected. (Laws,
1870, ch. 752.)

Nore 11, page 81.
If a supervisor, acting as a member of the board of super-
visors, knowingly, corruptly, unlawfully and partially votes that
8

an account presented agains. the county as a county charge be
wllowed and made a charge against the county, he is guilty of
a misdemeanor and may be indicted. (People v. Stocking, 50
Barb, 573; 32 How. 48; 6 Park. Cr., 363.)

Nore 12, pages 99, 126.

Taxes of Farms divided by county line. Any person who
shall have heretofore owned, or shall hereafter own, a farm or
lot of land which has been or shall be divided by the county
line between two or more counties, which farm or lot shall
have been or shall be assessed in whole or in part in or for the
same year or years in towns in said counties, and who shall
have paid the taxes so imposed thereon in said counties, may
commence an equitable action in the supreme court against
said counties to determine in which of said counties said land
was properly taxable for said year or years, to recover of the
county or counties wherein said taxes have been or may be
wrongfully collected, the amount thereof, with interest thereon
from the time of the payment thereof; and for such other
relief in the premises as to the court shall seem equitable and
just.

Said action may be commenced by the service of asummons,
or summons and complaint upon the chairmen of the boards
of supervisors of the counties made defendant, each of whom
shall have authority to employ counsel to appear for and repre-
sent hiscounty in said action. The court shall take cognizance
of such actions in the same manner as other civil actions, and
shall render the proper judgment therein, and the chairmen
of such board of supervisors are hereby authorized to verify
pleadings or affidavits in such actions.

All the proceedings of the Code of Procedure, not inconsist-
ent with this act, are made applicable to said actions, and to
the judgment.and subsequent proceedings therein, except that
costs in such.action shall not be.recovered against any county
unless the plaintiff shall, before the commencement of said
action, have applied to the board of supervisors thereof to
refund such taxes.

Upon the final determination of said action in favor of the
plaintiff therein, or of the appeal, if one be taken, the board
9

of supervisors of the county against which such judgment.
shall be rendered, requiring it to refund said taxes, are hereby.
authorized and required. to pay the amount thereof, with inter-
est from the time of its rendition, and cause the amount thereof
to be levied upon the taxable property of said county and
paid to the plaintiff therein; and in assessing and levying
such tax they shall adjust and apportion the same upon the
different towns and cities therein as in their judgment shall be
equitable, taking into consideration the amount of State,
county and local tax.included in such original assessment.

No claim shall be made upon the State, by such county or
any town or city therein,. for the repayment of any part of
said tax so refunded.

The remedies given by this act shall not extend to assess-
ments made more than three years next prior to the passage
hereof. (Laws of 1870, ch. 325.)

Nore 13.

Town Bonds. In all cases where bonds of any town, vil-
lage, or other municipal corporation may have been or shall
hereafter be issued according to law, and in all cases where
the payment of the principal or interest of such bonds shall
not have been otherwise paid or provided for, the same shall
be a charge upon the real and personal property of such town,
village or municipal corporation, and shall be assessed, levied,
collected, and paid in like manner as other debts, obligations,
and charges against such town, village, or municipal corpora-
tion, except that in villages the same shall be assessed, levied,
and collected by the trustees thereof in the following manner:
The commissioners of said village, if any there be, who are or
have been duly authorized by law to issue said bonds, or if
there shall be no commissioners, then the said trustees, or a
majority of them, shall, on or before the first day of January
of each year, prepare and file with the clerk of the said village
corporation a detailed statement of the amount of bonds which
may have been issued by said village, or which may be a charge
upon the same, with the amount of principal and interest
which may have become due, or which shall become’ due dur-
ing the succeeding year, and such amount of principal and

2
10

interest which shall be already due, or which shall become due
during such succeeding year, shall be by the trustees of said
village assessed and levied upon the taxable property of said
village, and ‘collected with the other taxes which shall be col-
lected from time to time for village purposes; and whenever,
through inadvertence, neglect, or other cause, any portion of
the principal or interest due as aforesaid upon such bonds by
such municipal corporation shall not have been paid, the same
shall be assessed and collected at the first assessment and col-
lection of taxes by such municipal corporation after such
failure or omission to pay the same.

Any commissioner, officer or officers, whose duty it shall be
to make reports as provided for in the first section of this act,
or to make provision for the payment of the principal or inter-
est of such bonds as aforesaid, and who shall fail or refuse to
make such report, or to provide for such payment, shall be
liable to a penalty not exeeeding one thousand dollars, nor less
than two hundred and fifty dollars, to be sued for and recovered
by the holder of any of the aforesaid -bonds or obligations.
(Laws of 1870, ch. 300.)