Cornett University Law Lisrary

 

THE GIFT OF

— Riba MT la BOOK Cg sss
seme ac andes wo

4

Date Mavewser. lALIH.

 

 
SS

—
THE

ASSESSORS

Collectors and Town Clerks

MANUAL

CONTAINING

A FULL AND ACCURATE EXPOSITION OF THE LAW
RELATING TO THE POWERS AND DUTIES
OF THOSE OFFICERS

WITH AN

APPENDIX OF FORMS

By WILLIAM LANSING
—=

COUNSELLOR AT LAW

AUTHOR OF “ FORMS OF CIVIL PROCEDURE,” “‘ LAWYERS AND CLERKS’ ASSISTANT)" BITC.

ALBANY:
H. B. PARSONS, LAW PUBLISHER,
1895.
CopyrieHt, 1895,
BY

WILLIAM LANSING.
PREFACE.

In the preparation of this manual, the general plan and, to
some extent, the substance of “The Assessors, Collectors and
Town Clerks’ Manual,” heretofore prepared by the late Isaac
Grant Thompson, has been adopted, for the reasons, first, that
after full consideration of the subject it has appeared that no
better plan could be pursued, and, second, because it might in
this way be presented to those for whose use it is designed at
the earliest possible time, the former treatise having, after
passing through more than ten editions, gone out of print,
and being, under the recent revision of statutes, unreliable
and out of date. The well-established reputation of that
work for accuracy, clearness of statement and thoroughness.
has also induced the belief that, to the town officers to. whose
duties its contents principally apply, a treatise upon the same
plan would be the most desirable and useful.

No one could have gone through the examination and labors
necessary in the preparation of this work, without realizing
how many and great changes have been made in recent years
both in the law relating to the duties and powers of those
officers and in the character and number of the tasks imposed
upon them in addition to those formerly given into their
hands. The need of such a work has been, therefore, greatly
increased in order to a performance accurately and intelli-
gently of their duties. If this manual shall be deemed by
them worthy to be the successor to the one above mentioned,
and able to take its place in their estimation as an accurate
and reliable guide in their official action, its publication will
have been fully justified and its author’s purpose accomplished.

Arpany, January, 1895.
WILLIAM LANSING.
TABLE OF CONTENTS.

CHAPTER I.
ASSESSORS.
TITLE I.
ELECTION, QUALIFICATION AND GENERAL DUTIES OF ASSESSORS.

PAGE.
1. How formerly elected and term of office........ ain (ee a Rereinveseeie ee LL
2. Number and classification of.............:ceceeneeee aiveewneeta fle
8. Election of, and terms of office under present statutes....... aa 22
4, Bligibility to office of...........cceceeeeeeees weiss SB
5. Ballots for full term and vacancies........... aicsaisteeierelaperougSiyer yD:
6. Village assessors... 2... ccc eee ccc cessscevcuvons syeiieieteledier refer 3
7. Oath of office of assessors. ........ ccc cece cence wobewieninare wae
8. Notice to, of their election..............ccceee ela SAGensnien: 1D
9. No penalty for refusing to serve...... ...0... seaeiees oie@leeses ose 625
10.. Resignation Of} conics seu ceveavecaresosen were cewas icinwewsae: 6
11. Filling vacancy in office 0f............ ccc eeeeeeeeeeeees cause 10
12. List of, to be returned to supervisors............cceeceeeceeees ?
18. Compensation Of.......... ccc cece sec ceeseeecenees einetaewa TE

TITLE I.

DUTY OF ASSESSORS AS FENCE VIEWERS,
ARTICLE 1.
General duties and duties as to division fences,

14. General powers and duties as fence viewers ........ satmeieaeweery 8
15. Apportionment of division fences.............00 coeeceeeees « 8
16. When lands may lie open....... ....cseeeeeee sdesrasasiovsrersiareaierete 9
17. Division fences on change of title......... .ccceececeencees ows 10
18. Settlement of disputes............. Saal aweiee Racine ret 11
19. Powers and fees of fence viewers....... shed oiei tite iosereserereie disioexeiares Le
20. Neglect to make or repair division fence......... die Kiaioio erasers we AD
21. Fence destroyed by accident............csscevevevene wsivaweas, 1S
22. Damages for insufficient fences.......-.....+ i dudes velar euneeare Ld
23. Damages for omitting to build fence.............. cecccseeeees 13
vi TABLE oF ConTENTS.

ARTICLE 2.

Duties in relation to strays and beasts doing damage. ae
24, 25. Strays and beasts doing damage...........-.00. ceeceeee 14, 15
26. Notice to town clerk... 1... ccc cece cece rece e eect eee caer 15
27. Impounding beasts........ cc cece eee cece ccc eneecneneceesarees 15
28. Notice to owner... 21... 2... ee eee eee didis dik wos Ueieahe silerenioeae 16.
29. Charges for notice... 2.0... 0c cce ee cece ee teen cent neteereees 16
80. Fees of fence ViewerS........... 2. cece cece cece ser eeseeeenne 16
81. When lien may be foreclosed............ ccs e cece cece een eeeee 17
82. Notice of sale by fence viewers........... 0c cece cence wees en eee 17
BS! PiOCCedS: OF SAIE os wi. gates gies parang eater wide gaye sees De 17
34. Notice to owner of fence viewers’ meeting..............eeeee- 17
85. Duties of fence viewers.......... 2c. ccc ee eee e nec ceceeeeeees 18.
36. Foreclosure of lien by action............ cceeeee cence encores 18
87. Duties and fees of pound-masters............ceeceecescueseees 18
88. Surplus money........... sc cceececnceecececeseesesssseneeess 18
89. Villages and cities deemed townS..........c.eceeieceeeseeeeees 19

ARTICLE 3.

Duties of fence viewers in relation to chattels doing damage, floating
timbers, ete,

40. Damages from inanimate goods.............seeeseeeees SSaees 19
41. Penalty for conversion of floating timber......... es een 20:
ARTICLE 4,

Powers and duties of fence viewers in regard to sheep killed or
wounded by dogs.

42. Liability of owners of dogs for injuries ..............cceeeeees 20:

43. Duties and powers of fence viewers.........c..ceesecvevcseees 20:

44, Certificate to be evidence.............. cece ecu ance eeeeces susan 21

45. Duties of town Doard .............cceeceevceeeees erage seine: RL
TITLE III.

DUTIES OF ASSESSORS IN MAKING JURY LISTS.

46. Officers designated to make jury lists................0. Soletine 21
47. Names of jurors to be taken from assessment roll.............. 22
48. Who are qualified to serve as jurors........ 00.0... eccecececeee 22
49. Who are disqualified from serving as jurors..... .....cecssuee 23
50. Who are entitled to exemption from jury duty ............... 28
51. Duplicate lists of jurors selected to be made and filed.......... 26
52. Proceedings where county clerk does not receive list........... 26
58. Jurors to serve three years........ 0... ccccccsceeceueeececenes 27

54, Making lists of jurorsin cities............ccccececcceseeces see 2
55.
56.
57.
58.

59.
60.
61.
62.
63.

64,

65.
66.
67,

68.
69.
70.
71.
92.
73.
74,
15.
16.

7.

78.

79.
80.

81.

82.

TasLe or ConTENTSs. vil

TITLE IV.

DUTY UNDER THE ELECTION LAW AND AS COUNTY CANVASSERS.
ARTICLE 1

General duties of town officers under the Hlection Law.

PAGE.

Genera ld uty i512 85 Merce be Sareea bean ntauwd ada poebaes 28
When division may be made............... cece eee ene ee ee eeeee 28
Certificates of boundaries of election districts ............eee08- 29
Designation of places for registry and voting; provision of furni-

ture therefor ........... cee eedeuceeeees TaGeeiate eeeaeats re!)
Ballot: boxeSiec.scscsacicarismieunesihs dase pease seed sanabne 30
Voting booths and guard rails............. see cece eee eee eee 30
Payment of election expenses.............cec secre cere tere eeee 31
Election districts in towns including cities.................068 32
Transmission of election laws to clerks and election officers..... 32

ARTICLE 2.

Duties of assessors as county canvassers.

Delivery and filing by the inspectors of papers relating to the

ClOCHON i. ce ecnau utes ees tee ds s Wa N dae Qennialonasabuilemays Coa 34
Form and contents of certified statement of canvass............ 34
County board of canvassers, how constituted.............0.005 35
When and where to meet; chairman; secretary; oath of office

and how administered. ....... 0... eee e eee cee eee ee eee eee 35
Qari iste canc(essacasea ns wank naman Sees ae Les aO RAT 36
Production of election district statements before county board... 36
Correction of clerical errors in election district statements ...... 36
Mandamus for correction of errors by county boards of canvassers. 37
Statements of canvass by county board .......... cece eee eeee 37
Matters to be set forth in such statements ...............ee.05 38
In case of ballots objected to as marked for identification....... 38
Certificates to statements. .......... 020s cece eee ee eens ee eaeee 39
Decisions of county board as to persons elected; to be members

of assembly and county officers, etc... 0.4.2.2... ec ee eee eee ee 39
Determinations to be reduced to writing and published with

SA LEMONS ooo cae Seg th bE REY Mer ea eww MEG Gee seen e's eg eue 40
County clerks to transmit certified copies thereof to persons

CLEGG oa deccntrtrcna tea bine SEa 4d rhins Aonaemanase aaeAdses Lame wats 40
Certificate of board evidence of election........ ....... cece eee 40
Transmission of statements of county board to the secretary of

SUALC ici dharatrernedianagreses ediatears von ayae? gieuuennanusSucue sm a ate 44
County clerk to transmit list of names, etc., of persons declared

CléCted, CbCincai esis Fak dass ta MemineeMaaa OE ON s 0 TS eee AOR Oe 44

Duty of secretary of state....... 0... cece eee ee cece cence enon 45
83.
84,
85.
86.

87,
88.
89,
90.
91,
92.
93.
94.
95.
96.
97.
98.

100.
101.
102.
103.
104.

105.
106.
107.
108.
109.

110.
111.
112.
113.

114,
115.

116.

TaB_e oF ConTENTS.
TITLE V.

OF PROPERTY OF INDIVIDUALS LIABLE TO TAXATION. pas
Lands and personal estate taxable .......... cece cece renee 45
Tand ” defined nis sweas sexe ee seek Sasa w roeeewe sense esse gees 46
* Personal estate” defined. ...... 0... cece eee ee eee e cet e ee eeeee 47
Debts and obligations within the state deemed personal estate... 48

TITLE VI.
OF PROPERTY EXEMPT FROM TAXATION.

Exemption under general statute .......... 0... eee e eee eee eeee 50
Property of soldiers’ monument association..........eeeeeeeeee 60
Lands sold by the state ......... cece eee e cece ence eee n ee eeeee 60
Assessments upon certain unappropriated lands................ 60
Owner Of Sb0CK .c0ies esi ion 2s csawitenwsens ae Hie bese ie a4 Vase 61
POOTHOUSCS cols a aise dares Suts-ayd wadleiae Rein. HOS eoalde dd wlee estas bate 61
Lands of agricultural societies. ........ ccc cece ee eee eee ee eens 61
Demands sent to this state for collection..............0eeeesees 61
Turnpike and plank-road corporations ............eeeeee eens 62
ANGIaN TESCr VAL ONS cis. cisions Conia e > Sae eaGE EN Na ete 62
Property of rural cemetery associations ...........cesee seen 68
Foreign, capital dose cc tudes esa ca daca uindeadelias nee Ss Maeda alnaes 64
. Deposits in savings banks, etc. ........ 0... cece e neces eee 65
Foreign marine insurance company, what premiums of, exempted. 65
Military exemption ..scccccsecsevesveeses ssagveereeeadee bene’ 66
Vessels in foreign trade ........ cc. cece cece ese e cece anseeesaees 66
Railroad aid bonds........... 0... ccc cc ccc c cence eee neeeneevers 66

Real and personal property of religious, charitable and educa-
tional corporations and associations ............ccceeeeeeece 66
Provisions of chapter 191 of Laws of 1889, as amended. ........ 68
Dividend on stock exempted from taxation ............0....005 68
Accumulations of co-operative savings and loan associations.... 68
Life and casualty insurance corporations ..............02.0. 008 69

Fire companies organized under chapter 397 of Laws of 1873 in
MUA OS oo ciatuis wea ate taki e Osats sh sor ereane ee eae k nue 69
Gas-light companies. ......... 0c. ccc cece enc eeuceeccucseueeaee 69
Property of social, literary, etc., societies.............ceceeeuce 70
Hospital, etc., corporations, property of.............ceeceeeces 70
List and statement of exempt property to be made for supervisors. 71

TITLE VII.
WHERE AND TO WHOM PROPERTY TO BE ASSESSED.

Lands, where taxed..............ccccccccsececenevccnscvecece 3

Lands not occupied by owner, how assessed ; hon-resident lands
ened scatieare technica ss a ea taeeepne rattan t bosh a l 73
117.
118.
119.

120.
121.
122,

123.
124.
125.
126.
127.
128.
129,
180.
181.
182.
188.
184.
135.
186.
187.
138.
139.

140.
141.
142.
143,
144.

145.

146.

147.
148.
149.
150.
151.

152.

153.

TABLE OF CoNTENTS. ix

PAGE,
Bridges and toads iets sii pad« sun admnanwoeineusiom omeniinesneeae 76
Personal property, where taxed........ccccccecceee sesenceces %6
Certain assessments of personal property of deceased persons,
made in 1893, declared valid... 2... . cc cece eens cece eeeees 80
Consignments to agents, ..... 0... cece eee eee eee eteeeeenees 80
Debts owing for purchase of real estate ..........20ceeececeees 81
Taxes on non-resident bankers, etc. ...........0.0008 Spee ataiecte 81
TITLE VIII.
HOW ASSESSMENTS ARE TO BE MADE,
Assessment distTicts......... 0. cece cece ence eens seeeeeeeeseeen 84
AnqMity tO be: Mad eves xcs..cenorig vommgaceweareaee ce ois ea pene 84
Preparation of assessment roll...........ccceceseeeecveesecees 87
Trustee, guardian, etc., how assessed. ........ccceeeeeceeeeeees 87
Lands of non-resident, how designated .............ceeseeeeees 91
Proceedings of assessors when tract divided into lots........... 93
Same when tract not subdivided, etc. ............ cee ee ec eeeees 95
Survey may be made of non-resident lands ..................4. 96
RULE Of ValUAON 5 is oes teetesticanl daawlinds es sees a eases nee 96
Roll, when to be completed ; notice............ ccc ese eee eee 100
CONTENTS OL MOUCE: sais. e-s.s:a.cdacasns oedeapesduaynstoers iiesbib’e ued a cies Gae'G Wied 101
Penalty for neglect to meet ; appeal ........... cece cease eee eee 108
Inspection Of Toll acins picmeweowenws vee secre baa cane eames 103
Reduction of valuation... ....... 0.0. eecee cee e cece enter eeeeee 103
Assessors may administer oaths............ 0... c eee e eee ee eeaee 108
Assessment roll to be sworn to; form of oath............000008 108
Delivery of complete assessment roll to clerks, for inspection ;
NOLICEANETEOE 3 otc o:. s0 Gicvasaron sulle Weine AEC ACAS Coes wa bawEN: 111
Roll to be delivered to supervisor..........ccc eee e eee eee tenes 114
Assessors to follow instructions transmitted by comptroller..... 115
Penalty for neglect to perform duties............ceeeeeeeeeeeee 115
Proceeding when an assessor omits, etc., to act..........eeeeee 115
Duties of town and city clerks ...... 0.0... ccc c eee ee eee eee eee 116
Duty of supervisor as to town clerks and assessors neglecting
GUGIES 3. 25.3 seine ann ondnaiecumusl Ste seine eeataca aman’ 116
Comptroller to transmit blank forms and instructions .......... 116
Same; distribution thereof .......... cee cece cece cece eee eereee 117
What cities deemed towns. ......... 0. cess cece eee eee eaeenee 117
Correction of errors in assessments by board of supervisors..... 117
Taxation of forest preserve... .... cece cece ete e cece enone 117
Notice of assessed valuation of property owned by the mayor,
etc., of the city of New York........... 0. ccc cece eee eens 118

Power of town board in towns in counties containing 600,000 or
more inhabitants to hire suitable office room for assessment,
Obey OF TAXES ww caaeasieh weecied veky ia x ooh uUnmeniuekaes «-. 119

Certain official acts of assessors legalized ..........6+. seevencee 119

B
154.
155.
156.

157.
158.

159.

160.
161.
162.
168.

164.
165.
166.

167.
168.
169.
170.
171.
172.
178.
174.
176.
176.

177.
178.

179.
180.
181.
182.

TABLE oF CoNTENTS.

TITLE IX.
OF THE PERSONAL LIABILITY OF ASSESSORS.
PAGE
General principle of such liability ......... 0... cece eee eee + 120
Action by a taxpayer against a public officer .............-+-0 126
Action may be maintained against officers to prevent illegal act;
proceedings thereupon..........--eeeeee Gadus Beanie 126
TITLE X.
OF RENTS DUE AND DEBTS OWING TO NON-RESIDENTS.
Rents on leases in fee, etc.; against whom assessed............. 130
Supervisors may review assessments against non-residents...... 182
Debts due non-residents of United States for purchase of lands
DEK DL Gays cesdasscencucsanssncanshens sore mihesanvecnacn sp ennamaaeua ee ODEO RATA 138

Agent of non-resident creditor to report to county treasurer.... 183

Same; penalty for neglect to report.......... cece ee eee eee eens 133
County treasurer to transmit abstract to assessors.......... 2+. 184
Names of non-resident creditors to be entered on roll........... 134
TITLE XI.
OF THE TAXATION OF CORPORATIONS.

Property liable to taxation ....... 0... cece cece cee eneeeeeeeees 136
RISEMPtlons spac wei wegen weeks See ee sesame ns es 136
Stockholders not liable to be taxed; when company liable to tax-

ALLO TOMO PICA 02 sca a, siossisscwe cis nsaasetoueraugsaueaeds asa acecacaverdeai a hue tecaieiecbee 136
What corporations liable to taxation ...........6..eee eee Heliapeis 136
Property of corporations, where taxed..........ccseeeeeeeeees 137
President, etc., to deliver annual statement to assessors ........ 138
Same to comptroller... 2.2... eee cece ee eee e eee eee teeeee 139
Penalty for omission to make statement; how collected ........ 139
When suit may be discontinued ............ cece cee ecceeeeeees 139
How corporations to be assessed............ 0 cecceceveveecvess 139
Manner of assessment........ 2... cece cece cece eee c ec cececeees 141
Assessment of banks and bank stock.............ccccceeeeeees 144
Shares taxable where bank is situated; deductions; notice of

ASSESSMEN LS cr aiaenayye Wee poe -0escreet meso veaseseo4 4 ads aielets 145

List of stockholders to be kept, subject to inspection of assessors. 146
Shares in state banks taxable at same rates as shares in national

banks; deductions.......... dss iPad cc pana Atetlata tsh.atak oases takes 149
Intent of last section............ 0. ccc ceee Heralaners v. Che's erate 149
Assessment of individual bankers .. 2.0.02... ... cc ccecceccece 150
Deposits in savings banks, etc.............. 0c. cece eeeeceeeecs 150

Assessment of foreign bankers, etc... ........ ceeecues eoeees 151
183.

184,
185.
186.
187.
188.
189.
190.

191.
192.

193.
194.
195.
196.
197.
198,
199.
200.
201.
202.
208.
204,
205.
206.

207.

208.
209.

210.
211.
212.
218.
214.
215.
216.
217.

TABLE or ContTENTS. xi

PAGE.

Assessors to apportion valuation of property among school
GIStricts: seciseagae ses x54 Se eReER ENERO Hee eee as cee Rae NeED: 154
Games form Of se3.6.cnccnesucacudishancnn band Sddaa seeeneeuiets 154
Same; when supervisors to apportion ...........0cccenceeeeees 154
Town clerk to furnish report of apportionment..............+. 155
Change of valuation when school districts altered............+- 155
Assessment of real estate of consolidated railroad companies.... 155
Place of assessment of telegraph line, etc.........ecee cee eeeeee 155
ines” defined. 2's so 2.50650 vari onminaidisine's oie Haein nis sipReRe . 155

TITLE XII.
OF THE MISCELLANEOUS DUTIES OF ASSESSORS.

Statistics of insane... ccc ceess cscs envensdede ccduwee@neesccen ees 157

Duty of supervisors as to town clerks and assessors neglecting
CULES crescic cite neta eaaramnne dakmamiogainn dmmkanisa dha apnaeies 158
Comptroller may require correct returns ............ eee e eee 158
Same; duty of supervisors thereupon ............cs ee ee ee ee eee 158
Same; duty of assessors, C60. ...... 0... cece eee eee eee eens 158
Payment of tax, how enforced by assessors on refusal.......... 159
Punishment if payment cannot be enforced.............e0eeees 159
Fine for misconduct ..........0.sececeeeeeeeeeeeeeeeeeeneeees 159
TaxXsOWi OBS wsic-ciiesinieln oo agp aca see paiemawrane SaWareeecredd 4 160
Rate of such taxation when not fixed by the board..... Ewes 160
Owner to deliver description........... ccc cece cece cess cece 161
Tax, how Goulected: occas civwetedeiceadaeier aeveaweaasdtea sane 161
Who deemed owner of dog... wi cece cece se ee cece ee ee eee eenes 161
Examination of assessment rolls and poll lists... .............. 162
MALI GATY. TOM iarstascanjaidieiuragd said, i Hedeanarnseie 4 Gide bblersinansaasneuenue wibeaaey a 162

Notice of assessed valuation of property owned by the mayor,
ete:, of New York cityssc: ccsis cc sonseesenesawneereaccesess 162

Power of town board to hire suitable offices for assessment, etc.,
of taxes in towns in counties having upwards of. 600,000

Inhabitants: ssjpwsacwae Gece o'seaels esis ree echeneiagieleeieee ays 162
Annual tax for highways............cceeee cece cece ee eneeenees 162
Making road district of turnpike, etc., whose charter has expired,

Cl Caraibi web iae dks ani tee demo macHeNamosiuieeslslers Crees see 164
Erection of lock-ups; assessment for ..... cc. ccce ee ee ee ee eens 165
Tax for buying bonds or sinking fund .............0.ceeeeeuee 165
Fixing amount of same.........16. cece ee ee eect een ee en eens 165
Tax for destruction of garbage, tC. .... 2.0. secs eee ere ee ence 166
Towns in Queens county; preparation of roll...... ....6-.se0e 166
Compensation of assessors in Queens county..........-.+..52-+ 166
Assessment and taxation in Richmond county ...........-..00. 166

Lands previously omitted to be taxed .......... 0. .c cece eeneeee 166
TABLE or CONTENTS.

TITLE XIII.
TAXATION WITHIN COUNTIES CONTAINING UPWARDS OF 300,000
INHABITANTS.
PAGE,
218. Certain taxes confirmed ... 11... .. cece cece cree eee sete eens 168.
219. Form of assessment roll, etc........ cee eee ce cee cece eect eeees 169
220. Lands to be assessed, not owners, CtC........ cece ee ee eee eee eee 169
221. Full value of personal property taxed, after just debts deducted;
debts excepted ics ccc disswecveweaes aan ees eons ween ee 169
222. How assessment shall proceed ........ 2... cece cece teen ee eeeee 170
223. Unnecessary to keep lists of residents and non-residents separate. 171
224. Property to be divided into districts............ceeceeeeee cree 171
225, Construction of certain Words ........ .eececc eee eeeeeeeee cee 171
CHAPTER ILI.
COLLECTORS.
ELECTION OF AND DUTIES IN COLLECTION OF TAXES.
226, How Chose vs aiccecacregaecie wee weeicigeces Sea eee eeKon eS ely 173
227, Oathiof oflte..c ss. annenenkdeecsneene ser ivceeck wecieewmees es 174
228. Underts hin go 3s sicdsyicd.cdlacceisissindiacd « hareoke Seca whee Wha nsnd hie ak 174
229. Form of same and liability thereon. ............sc cess sewer eee 175
230. Filing and lien of collector’s undertaking..............-.0..005 175:
231. Filling of vacancies......... 00... ccc cee eee eee eane pitiPeseiaracsars 175-
232. County clerk to report omissions of town officers..............- 175
233. When tax warrant, etc., may be given to the sheriff............ 176-
234. Corrected assessment roll; when to be delivered ............... 176
235. Warrant to be annexed to same; its contents...............0006 176
236. Account to be transmitted to county treasurer ..............0- 179
237. Collector to call for taxes........ 0... cece cece c cee eeseneeeees 181
238. Duty of town collector on receiving warrant to collect taxes; fees. 181
239. Same; fees when paid within thirty days................0..008 182
240. Collector to proceed to collect after thirty days ................ 182
241. Collector’s fees, how collected....... 0... ccc ceccucccccecesece 182
242. Additional fees of collector..............c.ccccceececencecsece 182
243. Proceedings in case of apportionment..............eccceeeeees 183
244, Order in such proceeding; duty of collector on receipt of order. 183
245. Duty of collector receiving the amount of tax apportioned...... 183
246. Proceedings in case of refusal or neglect to pay................ 184
247. Collector may receive tax on a part of a lot ..............ece es 186
248. Payment of tax, how enforced on refusal or neglect to pay..... 187
249.

Punishment if payment cannot be enforced...............000.- 187
250.
251.
252.
253.
254.

255.
256.
257,
258.
259.
260.
261.
262.
268.
264.
265.
266.
267.

268.
269,
270.
271.
272,
278.
274.
275.
“276.
277,
278.
279.
280.
281.
282.
283.
284.
285.
286.
287,
288.
289.
290.
291.
292.
298.
294,

Tape or ConTEnts. xili

PAGE.
Fine for misconduct ............cceeeeeeeeesconce saisananee ses 18h
Prosecution of bond for appearance......sssseeeeees Sbieeie ks wie 188
Sale and notice ........ cece cece ween cence ee eeeee teawess se 188:
Surplus, how disposed of ..........e0cccccceeccencees ieevaiece 188
How tax collected in case of removal of person taxed out of
GOWN OF WAT), (poesssad teas oa ne ales doco Goyorniavestvaeia ee wirecesen 189
Warrant where taxpayer has removed to another county ....... 189
Taking testimony as to such removal, etc.......... davescesesas 100
Execution of such warrant............ Sie scialosetatesacarwrese's Sag aisie'sia 190
Tax on rents, how collected... 2.2... .. cc ce eee eee e eee eee senes 190
Payment of taxes by railroad companies ..... \ sailacialte wae eleele @ 190
Railroad companies may pay such tax to county treasurer...... 191
Same; to be collected by collector ........ ccc see e cece eee eons 191
County treasurer to credit tax on towns, etC.........seeeeeeens 191
Company may pay tax to Collector .......cc.ccceseeeeeeee cues 191
Tax on corporations, how collected ...........eccccececneuees 192
Duty of collector to demand payment of president, etc......... 192
Proceedings if taxes cannot be collected..........ee se eeeee eee 192
Tax on non-resident shareholders of bank, etc., how collected;
SAME: a. WEN OM SOE sient cea veeiea eee dawareea eee ge estew 288 192
Collector to pay over moneys to county treasurer...........+6. 193
Municipal taxes of railroads payable to county treasurers ...... 193
County treasurer may extend time for collection of taxes....... 195
When collector is stayed by injunction. ...........ceceeeeeeeee 195:
OMETHAR, jeseccce ce Dads ence edith alae diema nea ke Pi Rate Aste ete 196
Duty as to unpaid taxes. ...... cece cece ete eee es cate enone 196
Deposit of assessment roll with county treasurer..............+ 196
Affidavit in return of resident Jands........... cc. seeeeeeeeeeee 197
Proceedings if collector neglects to pay over moneys........... 197
Warrant against defaulting collector; form of ........ eis Sivas ite 197
Sheriff’s fees thereon... 2.2... .. cece ete erent eee eerseeeens 198
Duty of sheriff on warrant against collector ............esee00- 198
SHE'S TOCUTT sacs siadsciciavecuviadsa aie siaieaid es Denied g slater aettle 198
Collector’s bond, when to be sued; disposition of moneys collected. 198
Proceedings against sheriffs on neglect to return warrant or pay. 199
Proceedings on failure to collect by attachment...........e000 199
Attorney-general to prosecute sheriff..........ceeeeee satesiate oe. 199
Satisfaction of collector’s bond .........csceeseeeeeen socceens 200
Same, when discharged .........-..cccccecevvesctoeceee eveees 200
Fees of officers entering satisfaction, etc.......... isis aseieiate wana LOO.
Losses by default of collectors, how chargeable...........0+ «-. 200
Penalty for neglect of duty ........... ccc eee e cece erence eeeee 200
Comptroller may require correct returns .........eeeeeeee .- 200
Same; duty of supervisors thereupOn.......0.-seeeeseorescecs QOL
Same; duty of assessors, €tC......... cece eee eee aa eiesaverecexe . 201
Tax on dogs, how collected ..........ccsseeeee eens csevccccees QOL
Application of proceeds of tax..........0cceeeeeeee teeeseecees 208
295.
296.
297.

298.
299.

300.
301.

302.
803.
304.
305.
306.
307.
308.
309.
310.
311.
312.
313.
314.
315.
316.
317,

318.
319.
320.
321.
322.

323.
324.

TABLE OF CONTENTS.

PAGE.
Collector’s £608... .. ccc ce cece cere ee en cents een eneneerereeers 202
Receivers of taxes and asseSSMeNtsS........ eee e cece eee eeeeeeee 202

Duties of collectors under statute relating to towns within coun-
ties containing upwards of 300,000 inhabitants............... 202

Demand of payment unnecessary in such towns; no distress of
goods therein. ...... 6. cece cece een nee e eee Vaan 203

Collector in such towns unable to collect, to deliver to county
treasurer account of unpaid taxeS........ 6. cece cece ee eee ee 208
Penalty of bond of collector of such towns .........+.+seeeeeee 203

Further provisions as to extension of time for collection of
taxes..... aioe SeeAa OFAN UNG UN PERERA Ae RSG ag Sa stone tadsiaies 203

CHAPTER III.
TOWN CLERKS.
TITLE I.
ELECTION AND GENERAL DUTIES OF TOWN CLERKS.

Election of town clerks .......... ccc cee cece cece en cee eeeee 208
Term: of Office. css ccirosaseannwesinweda sae ae o05 sx taeda 208
Eligibility to office.................. Nidis dua wi fw bbuecavacsiece nse coecaunatnes 209
Oath of office; taking and filing same; effect of neglect........ 209
Town clerk or other town officer may administer oaths......... 209
Resignation of town clerk or other town officer.............06. 209.
Filling of vacancies in town Offices......... 0... c cee cave eens 210
General duties of town clerk ........ 0... ccc ee eee eee ee 210
Delivery of books and papers by outgoing officer to successor.. 211
Furniture and blank books for clerk’s office.............0..0006 211
Sign foriclerk’S: OME. varsconiwis onese eyeing anne pee aiaiinlawe sere’ 212
Certified copies of papers filed with, when evidence............ 212
To deliver names of assessors and collectors to supervisors ..... 212
To be clerk of town meeting ........... sis abe eBobs oid Spstaucermean ere 213
Minutes of proceedings of such meeting, filing of.............. 213

Transaction of business at such meeting not requiring a ballot,
between what hourssccac wesagsse cisececeseantoens ee 213
Votes to expend $500 or over...... 0... cece ecu e cece ee ee eevee 213
Noticé:of town Meeting Sis. ass ceca ke sewn searaneceeawad es 49504 214
Duration of town meetings.......... 0.0... cece cece cer eceeene 214
Challenges of votes at town meetings................ccceeeees 214

Notice of propositions to be determined at such meetings by
DAN OF siesta Yeisiiea nse seceaantuwaliaasearmmamsnte eek eau an 216
Proclamation of opening and closing polls at town meeting..... 218

Balloting at town meeting; clerk to keep poll list.............. 216
325.

326.
327,

328.

329.
330.
331.

382.
333,
334.
335.
336.
337.
338.
339.
340.
341.
342.
343.
344,
345.
346.
347,
348.
349.
350.
351,

352.
353.
354.
355.
356.
357.
358.
359.
360.
361.

362.
363.
364.
365.

TABLE or ConTENTS. xv

PAGE.
Canvass of votes at town meeting; clerk to read and enter result

in the minutes and to notify....... Umi wanieraana ea ees a's seleie'ay 217
Special town meetings .......... ce cece cence eee ete eet ee ences 218
Town meetings in election districts; delivery of statement of

result to town clerk, et. .........cccecececeuceececeeecceaus 219
Transaction of business in separate election districts not requir-

ing a ballot; duties of town clerk.............ceeeee eee cece QOL
Certificate of election of justices .............seeecee seeeeees 222
Town officers may administer oaths...........0e-eeeeenee eens « 222
Application for authority to towns to borrow money for bridges,

CLC. ve eds Kommenies bas ee eed oS 4S MeleeReNeAa Ta ENE STEN ee: Oe 222
Approval of constable’s undertaking............cccceeesersuee 228
Form of such undertaking and liability thereon..........--..++ 223.
Approval of justice’s undertaking...............ceeeeeee neers 224
Further provisions as to official oaths. ........ 0. cece eee eee eee 224
Further provisions as to official undertakings ila syd tetea Rig Sib ba oot 225
Force and effect of official undertakings..............56 seeeee 226
Notice of neglect to file oath or undertaking..............0000+ 227
Validation of official acts before filing official oath or undertaking. 227
Justices of the peace, how elected and how classified........... 228
Justices in new tOWNS..... 6. cc cece eee eee tere neon enesees 228
When more than four justices may hold office ........ .-.....- 228
Confirmation of official acts of justices of the peace.......-.... 229
Strays and beasts doing damage ................ Moan een sates 229
Notice to town clerk thereof. ......... 0 ccc cesses eter rete reneees 229
Formation of water works corporations .............eeeee eens 230
Must supply water; officials to contract for the same; tax therefor. 231
Floating timbers and wrecks, etc............0eceeeeeeeeeenenes 232
Deposit of books and papers by justice with town or city clerk. 233
Certificate in docket book so deposited... .........eeeeceeeees 2383
Town or city clerk to demand books, etc., upon death, etc., of
2 JOSH CCn os exten eitesh eevee ds oa Mis GhelsesiaaaieeNea ay os 233
Delivery, how compelled... ......... cesses eee veeeenee sence 234
Entries to be evidence. ..........0ccccecececeeeeeee sueeeeeees 234
Account for support of the POOr..........cesceeeeeesececenees 234
Town: DOWSEs::nswinsiina y ve 582 S254 094 Ga Mee RRCMHOneRE ALF ES es 235
Erection and control of town house........s.seceeeceeceeeeees 235
Dock*U psi sieaysnceumueiauarn oe snsess Gan ee eae etaseaeaeeseee tacts 236
Filing and registration of chattel mortgages; fees.............. 236
Making of jury lists......... Rae Siahincce szeawaaes 238
As to disputed town boundaries. .......... ccc cence eee cence 2388
To file and record marriage certificates; filing marriage certificate

given by magistrate ......... 0. cece cece eee e eee eee etaeees 238
Filing marriage certificate given by minister ...-..........000% 239
Entry of such certificate, what to specify............005 oe badyes 239
Clerk’s fees for filing and entering certificate of marriage...... 239

Such certificate and entry as evidence.....--.-..ceseereweusees 200
xvi TABLE oF CoNTENTS.

PAGE,
366. Delivery by clerk of books, papers and money to his successor.. 239
367. Such delivery, how compelled . ............ cece eee eee ee eee 289
368. Slips of session laws to be forwarded to clerks..............-.- 241
369. Compensation of town clerk where no fee is allowed for the
SOTVICC. 2 is soa eee detewes: Whee Swen dadeeaAS: Geely 241
370. Compensation of town clerk for attending meetings of town board
in towns containing 20,000 inhabitants and upwards.......... 241
871. Clerk’s fees for other duties........... 0... e cece ee cee cee 242
372. Must account for moneys received and disbursed by them, at first
meeting of town board........... cece ee cece ee eee eee eee 242
873. Deputy town clerks, appointment, etc., of ; compensation ; wife
or daughter may be appointed........... 0. cece cece ee eee eee 242

374. Delivery to justices of the peace by clerk of certified copy of
jury list; clerk’s fees therefor; penalty for failure to deliver

SAME cecum ev erenyaic Reis WHEREKRaay Waeaeeous eRe ee 248
875. Notice of proposed appropriation at town meeting ; ballot boxes
and ballots for same... .. ccc cece eee e eee ee een ee cree seers 243
SiGa. Notice of tax. saletis.icaisceciissn wnt weenie le site eels’s saosena nes 244
TITLE II.
DUTIES OF TOWN CLERK UNDER THE ELECTION LAW, OTHER
THAN AS A MEMBER OF THE TOWN BOARD.
376. Transmission of election laws to clerks and election officers by
SECKELATY OL SEACES si. 5.s:creie as eocthis losesndne aosemece aissaiatantuaca craw duareelelmionse 244
377. Delivery of poll lists and registers to inspectors by clerk....... 245
878. Times of filing certificates of nomination...............0.00085 246
379. Posting town and village nominations................. Susteren 246
380. Lists for town clerks and aldermen..................c cece ences 247
381. Declination of nomination........... 2.0... cece eee eens eee e eee 247
382. Objections to nomination certificates and determination thereof... 247
383. Filling vacancies in nominations ............. 0. es eee e eee ee eee 248
384. Elections for which official ballots shall be provided.... ....... 249
385. Form of official ballots for candidates for office................ 249
386. Names of offices and candidates on official ballots............... 250
887. Form of official ballot for constitutional amendments or other
PTOPOSIIONS! cise oeceiens cobceinggautingedece dr asewues 251
388. Sample ballots and instruction cards.............ccccceceeeeees 251
389. Number of official ballots for each polling place................ 252

390. Designation of officers to provide ballots and instruction cards.. 252
891. Distribution of ballots and instruction cards to polling places... 253
392. Corrections of errors and omissions in ballots... .............. 254
893. Official distribution to polling places of substitutes for missing
official ballots

394. Delivery and filing by the inspectors of papers relating to the
election
395.

396.

397,
398.
399.
400.
401.

402.
403.
404.
405.

406.
407.

408.

409.

410.
411.

412.
413.
414.
415.
416.

417.
418,

419.
420.
421.

Tape or ConrEents. xvii

TITLE III.

DUTIES OF TOWN CLERK 4S TO HIGHWAYS, INCLUDING SUCH
DUTIES AS A MEMBER OF THE TOWN BOARD.

PAGE.
Entry by clerk of order of commissioners of highways dividing
town into highway districts..............ceccecesenenceeeees 257
Entry by clerk of order of commissioners of highways ascertain-
ing and describing an old highway .............seeeeeeeeeees 257
Notification to overseers of highways of their appointment..... 257
Extraordinary repairs of highways and bridges.............6 «. 258
Auditing expense thereof............cceccvcccccccveceseccusee 258
Accounts, how made out...........50 cecececceeereeeeceorees 258
Audit of damages without action, for damages by reason of
defective highway or bridges............cc cece eeeee ceeeeee 258
Annual highway tax in town voting in favor of money system.. 259
Lists of inhabitants liable to work on highways........ ....... 260
Commissioners’ duties as to lists; filing of same........ ....... 260
Copies of such lists to be made by town clerks and delivered to
OV CTSECTS wursaig cave e345 shad: ss vas Gea AR eG SIESTA SSS 260

Borrowing money for building or repairs to roads and bridges... 260
Special town meeting for raising money for construction, etc., of

DrId eS ssaiss, sewed sae dee ee sa Vere eote amended veRs vee saxeT 260
Final determination in proceedings for laying out, etc., a high-
way, how carried OUt......... ccc cece cece eee eee n een eees 261
Papers to be recorded in the town clerk’s office on laying out
PYivate Toad sea: cee es esass wae be ce de RaES Bee haa sede sa ee 261
Highway by dedication ..... ..... cece cece eee eter scene rece 261
Survey, on laying out highway, filing and recording of ........ 262
TITLE IY.

DUTIES OF TOWN CLERK UNDER THE CONSOLIDATED SCHOOL LAW,
CHAPTER 556 oF Laws oF 1894,

Duties of town clerk under such law enumerated...... Biss ahaa 262
Preservation of records..........ccccecas ceccnccenscavececene 263
Record of appointment.......... ccc eee cece cate cece eneeerece 263
NOtIGe S60 trustees! sce cceosias sapiceeuince Gabieleeee deeds eee 4 263
Obtaining reports, and furnishing names of district officers to
COMMISSION! sé 4.4356 535 oe oslan wena MEW VGRS 6408 44 Ss 263
Distribution of blanks, etc......... ccc cece cee c cence ec ceeeees 263
Record of aunual accounts; transmission of same to superin-
Cendent dcewiocsan Goals salut ne sce aaa wakes aes eyed oa 268
Puta ACCOUNESS ccs doses PF. 8 50S A A cainrecsia aioe Neie FES 4 ee 263
Filing ‘of treasurer’s certificates... 0... cc ccssecec cence eee eeee 263
Records of districts....... sc ccceucccerecseeeceeare Sa evweees 264

Cc
xviii Tasie or ContTENTs.

422.
423,
424,
425.
426.

427.

428.

429.
430.
431.
432.
433.

434,

435.

436.
487.
438.

439,
440.
441.
442,
443.

446.
447.
448.

PAGE.

Erection, etc., of districts............0.ee eee ai acre es wei iviowlateie Oe

Preservation of records of dissolved districts.........-e-ce-eee8 264

General duties... 0... ccc cece cence eee cnet eee eee eeeee 264

Expenses and disbursements. ...........cceee cece eee e cee eeenes 264
Ordering of alteration to school district, upon refusal of consent

Dy trustees... 0c. c cece ence cece sete e eee e eee eeeeeneererenee 264

Notice of hearing of objections to alterations; supervisor and
clerk associated with commissioner; hearing, decision and filing
Of SAM Cw ciasuisre prea gd seiaa sacar telnateisaie wie ewig yiaig eS a sprerene 264
Fees of supervisors and town Clerk..........cceeeeeeeeees seers 265

TITLE V.

THE TOWN BOARD, COMPOSED OF THE SUPERVISOR, TOWN CLERK
AND JUSTICES OF THE PEACE, OR ANY TWO OF SUCH JUSTICES,

ARTICLE 1.

Duties of the town board under article 7 of the Town Law and
other statutes as a board of audit, and other miscellaneous duties
of such board.

Constitution and regular meeting of the town board............ 267
First meeting of town board, accounts to be audited at......... 267
Second meeting of town board, accounts to be audited at....... 268
Appeal from audit of town board to board of supervisors....... 268
Accounts of justices in criminal matters rendered to board, what
CONCOMGA II 1 2.52 needed ies alana tamdindya naman aemoniiies 269
Fees of officers in criminal proceedings, when town or county
Char Pees cosancasuisinssaceanses ds setanesSeneanaceetea are Se 269
Pay of town officers, not to be allowed unless expressly provided
YAW iscraussansrcrercseraatoniiiigietne eos on pion eaemunrsaddemamegesa ss 270
Accounts for audit to be made out in items.................205 270
AVIS CLAUSE tcc odin saiesaiaitiai on dowsastie acacesdous btu. deardceraumoixan acdvaedvasoracsubnded 273
Traveling fees for traveling to subpoena witnesses, what to be
BUOWEd: 22.5 pict memwaepldata Relate ar eapiere enn eneede es 274

Abstract to be made by board for board of supervisors......... + 274
‘Town fire companies, appointment of and filling of vacancies in. 274

Election of board of town auditors, to be determined by electors. 276
Board to be elected

ssi cig ape aioe asians wetenea avs nee GRR RAE Fae ose 276
Powers conferred upon town auditors..........e.ccccceceeccce 276
Town board to appoint temporary board of auditors, in certain
CASES ae tas ntizceiccoseunsss cua tnnnsr anda nig ey etgeal Ge Naanat RANE ME eve 277
Compensation of board of town auditors; vacancies in, how
LINO sano ote stehatetenascrataleia ya pan aiaeaenase sca seas suanaidiancsoivcoversieneaneoel's 277
Town meeting may vote to discontinue such board..... Saetsietes 277
Compensation of town officers, amount of............00.. 0.005 277
449,
450.
451,
452.
453.
454.
455.

456.
457,
458.
459.
460.
461.
462.
463.
464,

465.
466.
467.
468.

469.
470.
471.
472.
473.

474,
40.
476,
477.
478.
479.
480.
481,
£82,
483.
484.
485.
486.
487.
488.
489.
490.

TABLE OF CONTENTS. xix

PAGE.
What to be deemed town charges........ iseseseveveteweedeese 268
Excise moneys, how disposed of..........ssceeeeee cieieleieelie een iele
How town to sue and be sued and make contracts..... aisle siete ie 279
Actions for trespass on town lands............0seesececes weaee 219
Erection and control of town houses,..........cecesceeseeceees 280
PAX OD COBS: 3). stadiaaamgueay sun a eens 4x oes wom canes esas 280
Duties and powers of fence viewers in case of sheep or lambs
killed or injured by dogs,...........cccceecececeeeaeeeaeees 280
Certificate to be evidence... 2... cece cece cece ence neeeneeee 281
Duties of town board on presentation of such certificate........ 281
Accounts of overseers of the poor in certain counties........... 281
Same, how audited and settled. ............ cc cecccecceeccveees 281
Penalty for not producing books, etc.........cccceeeseveeesves 283
Allowance to overseer of the poor for Costs............eecceeee 283
Same, how credited. .......... cc ccc ccc cece cece eesceussecece 283
Same, when to become town charges............ceeseeeeceeeee 283,
Names, etc., to be entered in book kept by overseers of the poor
ANSCETEAIN ;COUMIES: 26 e555 essed oewarsaaie Whawniee WG e ewe 283
Books to be laid before town auditors........ 0... cece eee ween 284
Such accounts, how audited... ........ 0... cece eet ee ee eeees 284
Certificate of town auditors, what to contain................066 284
Estimates by town auditors for ensuing year of sum required
for temporary relief and support of poor.................60- 285
Reports of commissioners of highways...........ssseeee sone 285
Commissioners of improvements in certain towns of this state.. 286
Same: powers -Ofvcies shcecs cos sais ideeeeawiawt eat ee see ae es 286
Same ; to file bond ; term of office ; vacancies, how filled....... 287

Nature df such improvements to be certified by commissioners ;
election to determine the question as to expenditures for

IMPTOVEMENES 2... eee eee cece ee een ete cer eeteeeeee 287
Powers of said commissioners to contract for and take land, etc. 289
Town bonds to pay for such improvements........... sae eieialeane 289
Same; amount of ; interest... ..... cc cece ccc cece ence eeseees 290
Same; interest, how paid:........scccceeceececececeesceesees 290
Such commissioners to make annual report............eeeceeees 291
Application of said act, chapter 453 of 1889......... aneeaw annie 291
Other acts relating to such commissioners...........ceceeeeeee 291
Notices of meetings of town board..........ccceceseeeeeeceees 293
Expenses of school books for indigent pupils a town charge.... 293
Compensation of commissioners of excise.............sseseenee 294
Filling of vacancies in town Offices.............seeeeeeeeneeees 294
Destruction of garbage, etc., by fire in towns or villages........ 294
Purification of water and sewage ; contracts therefor........... 295
Construction of drains and sewers in tOWNDS.......-.eseeeeeeeee 296
Establishment of lamp or street lighting distriets............... 298
Extraordinary repairs of highways or bridges................6 299

Auditing expense thereof............cseveeereeeeeees statis dialtone ats 299
xx TasLe oF ConTENTS.
PAGE.
491. Accounts therefor, how made out ...... ccccceceeeeeeeeeeeeee 299
492. Audit of damages, without action, for damages by reason of
defective highways or bridges............cesseeseeeeeeeeeee 299
493. Annual highway tax in town voting in favor of money system.. 300
494, Application for authority to town to borrow money for bridges,
Cb Cia nai g oiled caste gatas sais Ryitaeeat tee SRR Swaue riences sot+e 300
495, Highways by dedication............. cee cece cence eee eeeeene 300
496. Expenditure of surplus money of towns..............seeeeeee 300
497. Provisions of act, chapter 420 of Laws of 1890, as to accounts of
overseers of the poor, and action to be taken upon such
accounts by board of town auditors........... 0... scene eee 300
498. Provisions of act, chapter 309 of 1891, in regard to acquiring
gravel for highway purposeS.............. cee eeee cece eens 301
499. Authority to license hacks, etc., in certain towns.............. 803
500. To report as to gospel and school lots...............eeeeeereee 304
500a, Approval of supervisor's undertaking..............e000: aves. 805
ARTICLE 2.
Duties of town board under the Election Law, chapter 680 of Laws
of 1892, and of said board and the town clerk under chapters 764
and 765 of Laws of 1894.
501. General duty as to election districts....... ........eeeeeeeeees 306
502. When division into such districts may be made; appointment
of inspectors of election... ..... 0... ccc cece eee ene ee enees 306
503. Certificates of boundaries of election districts...............++- 306
504. Designation of places for registry and voting..............065+ 306
605. Poll clerks and ballot clerks........... 0. cc cece cece ee eeeeecee 306
DOG. Ballot) DOKCS. n.sccis cee sige cian oa as stad nbieorelina ase edb eG we ewe ears 807
507. Voting booths and guard raile............ cece cere cece ec eunes 307
508. Payment of election expenses................cceeececeeecneees 307
609. Election districts in towns including cities................0008 308
510. Transmission of election laws to clerks and election officers..... 308
511. Disqualification of voters.... 10.2... ccc cece ccc c cence ee eeeeeee 308
512. Myers automatic ballot machine in towns; use of .............. 308
513. Definitions of terms used in chapter 764 of Laws of 1894....... 309
514. Provisions of that chapter for equipment of polling place...... 310
515. Arrangement of the polling place under that chapter........... 311
516. Providing ballots under that chapter..............ccccccecsees 311
517. Descriptions of ballot captions, ballots, counter labels and instruc-
tion cards under provisions of that chapter..................6 312
518. Number of ballot captions, ballots, counter labels and instruc-
tion cards under such provisions. .............0.0ccc0c6 eee. 313
519. Correction of mistakes under such provisions.................. 813
520. Distribution of ballots under such provisions.................. 314
521. Provisions of that chapter as to lost ballots.................... 315
TABLE or ConTENTSs. xxi

PAGE,
522. No ballot clerks required under that law.... .....s100 seeecese 315
528. Provisions of election law, when applicable..............e.+0- 315
524. Additional ballot machines may be used..............e.ceeeeee 315
525. Mistakes and omissions, when they may be disregarded; con-
struction of statute... 0... cece ee cece cee cece eeeee anes 315
526. Counties of New York and Kings excepted from such provis-
LOMB |: 9 275,5 SEA eee SP iredessve adcenguauassegenna SRR 9 Beale SHS EMereMR a 315
527, Act.to take effect, when.......... 0c. cece cece cccencecvesuaee 316

528. Towns or villages may purchase and order use of cabinets at
elections of town or village officers; provisions of chapter 765
of Laws of 1804 in regard thereto.............cceeseccesceces 316

ARTICLE 3.

Powers and duties of town board and of the town clerk under the
General Municipal Law, and under statutes relating to town bonds
and other municipal securities.

529. Term municipal corporation, as used in General Municipal Law,

What CO INCE. cic cece a ahaa Meee eMubagee dane 318
530. Limitation of indebtedness of certain counties and cities........ 318
531. Investigation of expenditures of towns and villages............ 319
532. Temporary loans to towns, etC......... ccc cce cece ceeeeeeace 820
533. Funded debt of towns, etc., how contracted..........0..0eeee 320
534. Payment of municipal bonds............... ccc ee eec cence cease 820
535. Funded and bonded debts of municipal corporations, provisions

BS1Oe 3 aenks Sedanacnsennaae ols oileeua gee aieuaGiuns ess avbes 320
536. Issuance of municipal bonds..............0c0 cece seen eenes 322
587. Registry of municipal bonds.............. ccc ec ee ee cece neees 322
538. Conversion of coupon bonds into registered bonds............. 322
539. Defects not invalidating municipal bonds,................0.08- 323
540. Municipal taxes of railroads payable to county treasurer....... 323
541. Abolition of office of railroad commissioners.................+5 324
542. Appointment of railroad commissioners in certain counties...... 324
543. Oath and undertaking of such commissioners................45 325
544, Exchange or sale of railroad stock and bonds .... ............- 325
545. Annual report of such commissioners and payment of bonds.... 326
546. Accounts and loans by such commissioners.............0000005 327
547. Re-issue of lost or destroyed municipal railroad bonds.......... 327
548. Payment of judgments against municipal corporations ......... 327
549. Liability of such corporations for damages by mobs or riots..... 328
550. Condemnation of real property by municipal corporation....... 328
551. Insurance of property of municipal corporation................ 328
552. Establishment in towns, etc., of free public libraries............ 328
558. Acquisition of lands by town or other municipal corporation for

erection Of MOonUMENtS .......... cece cece eeeeeeee ese eats 329

554, Leases of public buildings of town or other municipal corpora-
tion to Grand Army posts.........eceeerere Fipsscajciels ha te eves 330

-
Xxii TABLE oF ConTENTS.

PAGE,

555. Restrictions or regulations of business in towns, etc.; limitations
of, prescribed; discrimination against non-residents........... 330
556. When General Municipal Law to take effect ...... stiteceate gee nae 330
557. Legalization of regular acts of town board by supervisors ...... 330

558. Authority to towns to borrow money for construction or repairs
of highway or bridge, how obtained ...........0e esses ee eee 330

559. Raising and expenditure of such moneys; record of obligations
issued therefor vj occcincecaassaavie ede a4 ean onaeviemesrneset 330
560. Streets outside of city limits.......... cece ee cece eee eee 331
561. Survey and record of highways.........ceeeeeeecvcceeeecerece 332
56la. Cancellation of town bonds.......... cece es eee eee eeer recone 332

ARTICLE 4,
Duties of town board as members of local boards of health.

662. Local boards of health, how constituted and appointed......... 333
563. General powers and duties of local boards of health ............ 334
564. Vital statistics, duties as to... eee ee eee eee ee ee eee eee 335
565. Burial and burial permits, duties as to........ ...e.see sees eee 336
566. Contagious and infectious diseases, powers and duties as to..... 337

567, Nuisances, examination into complaints as to; powers upon such
EGXAMIMAHOD: cc sca deeds ghSkee GHFISR Meese eee T ET 338

568. Removal of nuisances on failure to comply with order of board.. 342
569. Expense of abatement of nuisances to be a lien upon premises... 343

570. Manufactures regulated in tenement houses and dwellings...... 344
571. Jurisdiction of town and village boards of health .............. 345
572. Expenses incurred by such board, how paid .................-5 345
573. Mandamus against local board of health at instance of state board
of health, etc., when granted ........ 0... cece cece cece eens 346
574, Exceptions and limitations of article as to cities of New York,
Brooklyn, Buffalo, Albany and Yonkers...............e00ee- 346
TITLE VI.

TOWN BUSINESS IN COUNTIES OF MORE THAN SIX HUNDRED
THOUSAND INHABITANTS,

O75 Tow OfMCers oasuccctwren cau dele x Co aes Bes eoeeee wees eee ec eeS 347
576, Election. of offcers: 5 snsccsawa.c saa seied cc: ssistavesenvavecsses 347
O77. Term Of OM Ce iscavenwesieg ce deed dae aaeseasaewmiens rere 347
578. Town meetings........ yee hae ve 9G Mp uitrenmee sade ean den oboe 347
579. Ballots of town meetings..............cc000 cececuceeseecens 348
580. Full terms and vacancies...............ccccceuceecceccevcccue 348
581. Designations; full term or vacancy...........ccceceeeecsesecee 348
582. Town meeting, business of .......... 0... cece cececccecccuceece 349
583. Fiscal year; meeting of town boards ..........ceccccee ceeeece 849

584. Canvass; inspectors
, 585.

586.
587.
588.
589.
590.
591.

TasLe or ConTENTs. xxiii

PAGE.
Canvass in case no justice present ....  ....... eeencencveeces B00
Registry at town meetings ....... .cccecccecccccceecs Sivas 350
Resignations wi vex cscs sees oon cower advadee td saa teed dace ... 850
VACANCIES ais cesa + aide oe eceuent et e45e4e peseaaweacergoes 351
Official oath and undertaking............cceceeereeers Mmetees 351
Taxes and assessments ois icc saadaune caeees een cevseesebadies 351
FOXCISC MONEY Si. cnrssercidat meee etena oh ogee lng ReweawieN ERAN 6 352

TITLE VII.

DUTIES OF TOWN CLERK AND OTHER TOWN OFFICERS UNDER
CHAPTER 310 or LAws oF 1891, ENTITLED ‘(AN ACT TO
ENCOURAGE AND FACILITATE THE DRAINING OF AGRICULTURAL
LANDS.”

592. Drainage of agricultural lands under agreements by owners;
enlargement of highway ditches and courses...............0- 353
593. Submission of difference to fence viewers; view of premises and
hearing; legality of agreements............... cece eee eee ees 353
594. Conclusions and findings of fence viewers; compensation of fence
VICWONS! v5 22s cass Ait aneeee gens soma ee NE Ta Lied ee eaereuew ewe 354
595. Drainage, when not a diversion thereof..............-..eeee eee 354
596. Duty of fence viewers; application to, what to contain; disquali-
fication of fence VieWers....... 0... cece cece e sence cece ee eens 354
597. When act to take effect 2.0.0... cece cece ete n eee eeeane 355
APPENDIX OF FORMS.
Form No.
1. Oath of assessors and other town officers ........... cesses eeees 357
2. Notice of acceptance of resignation of town officer ..... ia fe «. 857
3. Appointment of town officer to fill vacancy.................006 358
4 Notice to town officer, appointed by town board to fill a vacancy,
of his appointment: yess. avsicesavaeswsekia ete oe geared 358
5. Notice by owner of lands to adjoining owner that he desires to
have them lie open......... cece eee cece cere sen veerecoes 359
6. Notice by owner of lands to adjoining owner that he desires to
have his lands lying open inclosed ............. cc cee een eeee 359
%. Decision of fence viewers upon subdivision or new apportion-
ment of division fence by reason of transfer of title .......... 360
8. Certificate of fence viewers in case of disagreement between
adjoining owners as to division fence................0eeeeeee 361
9. Subpoena of fence Viewers. .... 6... cece cece eee ence een eee 362
10. Appraisal by fence viewers of damages for neglect to make or
keep in repair division fences.............ceceeeeeeeeeerees 362
11. Request of adjoining property owner to make or repair division
FENCE: jsicodued 28 ee 4 oa Me RN SMRR ORO REED EeDE Res 655-28 sn estas 368
12. Request by adjoining owner, to put in repair division fence

injured or destroyed by floods or other casualty.............. 363
XXIV TABLE oF CoNTENTS.

Form No. PAGE.
18. Notice to town clerks of lien upon beasts found upon land doing
ATA D Giiz-ap snc drvereitatenieietainncaiciee “aapvamus do dheceinaas dace EROS ARRAY 364
14. Notice to owner of beasts taken doing damage that they are upon
his lands Or in pound ss scsseccevedsse cys eeac wecwineieie nsereee 365
15. Certificate of fence viewers as to charges, etc., due to owner for
animals taken doing damage........ 0.0 .cccee cece eeeeee eens 365
16. Notice of sale of property by fence viewers in foreclosure of lien. 366
17. Notice to owner of meetings of fence viewers.............05005 367
18. Affidavit of service of notice, form No. 17..........0e see eeeeee 367
19. Fence viewers’ certificate of sheep killed by dogs .............. 368
20. Listiof trial jurors: sccicrn.ccoeaqnareoa ness see w ee eeasenemenas 368
21. Appointment by town board of inspectors of election .......... 369
22. Certificates of boundaries of election districts................-. 370:
23. Statements of inspectors of election............... ec cece ee eens 371
24. Oath to be administered to chairman, members and secretary of
county board of canvassers........ 06. c eee eee er eens 373:
25. Statement of board of county canvassers, required by paragraph
1 of section 135 of the Election Law ................. eee eee 373
26. Statement of board of county canvassers required by paragraph
2 of section 135 of the Election Law............ cc cece eee eens 374
27. Statement by board of county canvassers of the canvass of votes
cast for and against proposed constitutional amendments, etc, 375
28. Statement in relation to county officers and school commissioners. 376
29. Statement by county canvassers as to members of assembly..... 376
30. Certificate of election of county officers............... ee cece 377
31. Certificate of the election of members of assembly.............. 378
82. Designation by town board of places of registry and voting..... 378
88. Assessment TO! 4.0: ad ees Rees a cwkee peulaeeR ane asad els ama 379
34, Notice of completion of assessment............ 00. cece eee eee 380
35. Oath to assessment Toll... 20.0... cece eee eee eee eneee 380
36. Notice of delivery of completed assessment roll to clerk........ 381
37. Certificate of assessors of neglect of one of their number to per-
form his duties under chapter 13 of part 1 of Revised Statutes. 381
88. Notice to comptroller of the city of New York of assessed valu-
ation of property owned by the mayor, etc., of that city...... 382
89. Notice to bank, etc., of assessment of shareholders.............. 382
40. Affidavit on application for reduction of tax on shareholder for
arabe BHA re A rahe ss cos sparnnsvayntusns ab atu oraaciae atenolol mt dnlaeeamae 383:
41, Undertaking of town collector of taxes............cccccceeceucs 383.
42. Warrant to collector... 0.0.0... ccc cece cece een ceeeuneuceaee 385:
48. Collector’s notice of receipt of warrant...........cccccecceccece 387
44. Notice of levy and sale by collector.............ccccceececcees 387
45. Affidavit that notice of sale has been given..............2. ss. 387
46. Collector's affidavit of non-payment of taxes by an incorporated
COM PADY' wissen sees eo Bead oe oe ranadsaualacd Saktiadietaes ea06 388
47. Collector's affidavit of unpaid taxes.............ccccccceceucee 388
48

. Oath of office of town clerk... 0.0... cece eeccec se ecucceuns 380:
Tasie or Contents. XXV

form No. PAGE,
49. Notice of acceptance of resignation of town clerk .............. 389
50. Appointment of town clerk to fill vacancy..........0.cceeeuees 389

51. Notice to town officer appointed by town board to fill a vacancy
of his appointment............. cc ccc cece eee ee tec eeeeeereen 389

52. Oath of office of clerk of town meeting appointed in absence of
GOWN Cl co cissicnenvaraes Hidde s ose as Sasnisloseawy seennwwet ves 389
53. Notice of special town meeting .............ccecsecceuseuseees 389

54. Certificate of town clerk to county clerk of officers elected at
TOWN MECH G cocci hunches sais val es ganadnns awneruuewe vay 390
55. Application for special town meeting by taxpayers............. 390
56. Undertaking to be given by constable............ccesecececees 391
57. Undertaking to be given by justice of the peace.............65 392

58. Certificate of town clerk of filing undertaking by justice of the
DORCO 4c crcpatrctetensus ities so eie ee na eee ved ap ea avalsavvensia dls Glave 6 Gaedee ew 393
59. List of nominations to town and village offices............0e008 393
60. Complaint to compel delivery of Dooks............ccceeceerees 394
61. Order thereupon granted............ccce cess cceceeececenseess 395
62. Affidavit of delivery............ eke cece cece cece eee eeenees 395
63. Warrant to commit the person withholding...............0500 396
64. Search warrant for such books or papers withheld.............. 397
65. Notice by town clerk of proposed appropriation.............. . 397
66. Form of account of supervisor....... ee Data aEeuenieme steal ae 398

67. Certificate of examination of supervisor’s, etc., account to be
appended thereto. c.5csiisn ie ssicceuaudiowsa ss se esses seen ese 398
68. Certificate of rejection of account against town by town board.. 399

69. Certificate of allowance of account against town in whole or in
DATs ovinicciinnes taaacek an Resta aan wee eee NS Ve VECE ST eae eRe 399

70. Notice of appeal to board of supervisors from allowance of
account of justice of peace, ete., for feesin criminal proceedings. 400

71. Account of justice of the peace in criminal matters, rendered to
(OWRD PORTE i. scien totiedateemmee sts cae cee en ans aeamaneee 400

72. Affidavit to be annexed to account presented for audit to town
board, Ctes scciacananc sweweeis dae oa lsals's's tees ovencunialee saris 401

73. Abstract of names of persons who have presented to board of
town auditors accounts to be audited, etc.........cceceeseses 402

74, Appointment by town board of town fire company or to fill a
VaCaney therein siccesnwiesda tee scan cae sos asi sea vemteecaees 402
75. Appointment of temporary board of town auditors by town board, 403

76.

%7,
78.

79.

Appointment by supervisor to fill vacancy in the board of town

AUdILOIS wig caeneewse seks UE eines sss Soe Gua seeeeteR 403
Affidavit to be attached to account of overseer of the poor..... 404
Certificate of town board to be delivered to the superintendent of

Che POOP ss sa saiciazere cielasedaie Ving a sie eis 0's'o See oa Sa Sits Ree 404
Annual report of commissioners of highways to town board, at

TtS PSE: MACSH TG 6.65. 8.3.6 3c S.o:8 sacs Seararesirdyie edule ntbie pie carensisia ad eset 405

. Annual report of commissioners of highways to town board at

ita second meeting ......seccee senvcccee covesecessrccesess 406
D
XXvi Tas ie or ConTENTSs.

Form No. PAGE.

81.

82.

83.

84.

85.

86.

87.

88.

89.

90.

91.
92.

93.
94,
95.
96.

97.

Notice of filing of petition for establishment of lamp or street-
lighting districts...... ...-.--.+-ee00 Pe here ee 406
Request by commissioners of highways to supervisor or town
clerk to convene town board of auditors in special session.... 407
Certificate of supervisor and town clerk as to amount audited and
allowed by town board for repairs to highways and bridges... 407
License to public hacks, vehicles, etc., in towns of more than
3,000 inhabitants, outside of incorporated city or village...... 408
Undertaking to be given by supervisor............. eee eee eee 408
Certificate of town board and commissioners of highways, of
necessity of streets outside of city limits in county containing
incorporated city of 100,000 inhabitants................... 410
Notice by town board and commissioners of highways of town,
of meeting to consider the matters referred to in the foregoing

certificate, form No: 86.i002ccesccesace ncnee evi sseuaeiacees 410
Appointment to fill vacancy in town office in counties of more
than 600,000 inhabitants....... 0... cece cee cee eee eens 411

Application by owners of land to fence viewers to hear and deter-
mine differences between them under agreement for drainage. 412
Conclusions and findings of fence viewers upon matters of dif-
ference submitted to them mentioned in form No. 89......... 412
Notice of qualifying of constable by town clerk to county clerk. 418
Oath to be administered to town clerk, etc., going out of office,
by his successor, on delivery of records, etc..........000000s 414
Oath to be administered to executor or administrator of town
clerk, etc., by his successor in office, on delivery of records, etc. 414

Notice by supervisor to collector, of amount of taxes.......... 415
Order altering school district ...... 20... cc ce cece eeeeceeeeuees 415
Notice by town clerk to person elected to town office of his

ClO CHO 5 ss pneajs pam ea MERE OE AE, jdaasse daesbiniese ents drew areraseaiiogse 416

Notice by town clerk to overseer of highways of his appointment, 416
CHAPTER I.

ASSESSORS.

TITLE L.

ELECTION, QUALIFICATION AND GENERAL DUTIES OF ASSESSORS.

1. How formerly elected and term of office.
2. Number and classification of.
3. Election of, and terms of office under present statutes,
4, Eligibility to office of.
5. Ballots for full term and vacancies,
6. Village assessors.
7. Oath of office of assessors.
8. Notice to, of their election.
9. No penalty for refusing to serve.
10. Resignation of.
11. Filling vacancy in office of.
12. List of, to be returned to supervisors,
13. Compensation of.

The office of assessor is one of considerable importance and
responsibility. On an honest and intelligent discharge of its
duties the public depend in a great measure for their resources.
Without a proper understanding of his duties, the assessor is
in constant danger, not only of embarrassing the public inter-
ests, but of incurring heavy personal responsibility ; as when
he acts without jurisdiction. The office involves the deter-
mination of questions of great delicacy, not only as to juris-
diction, but also as to deciding claims of exemption and the
like. At almost every step the assessor stands in need of
intelligent and experienced advice, and we offer this chapter
of the manual as containing a complete and methodical com-
pendium of his duties, and in the confidence that if he care-
fully follows its directions he will not go astray.

1. How formerly elected and term of office. It was pro-
vided by the Revised Statutes that there should be elected at
the annual town meeting, in each town, one assessor (1 R. S.
340, § 3, as amended by ch. 30, Laws of 1866), who should hold
his office for three years, and until a successor should be duly
elected or appuinted. (Laws of 1845, ch. 180, §§ 2 and 4, as

1
2 Exxction, QuALIFICATION AND GENERAL DvtIEs.

amended 1847, ch. 455.) In the event of the erection of a new
town, three assessors were to be elected at the first annual
meeting, who were to be divided by lot by the canvassers,
upon the result of the canvass, into three classes, to be num-
bered one, two and three; the term of office of the first class
to be one year, of the second two years, and of the third,
three; and only one assessor was to be thereafter annually
elected in such town, who should hold his office for three
years, and until a successor should be duly elected or appointed.
But in case any assessor should be elected to fill a vacancy, he
should hold the office only.for the unexpired term which
should become vacant; and if two vacancies should be
required to be filled, the canvassers should, after the canvass,
determine by lot, as aforesaid, the terms which they should
respectively hold. (Laws of 1845, ch. 180, as amended 1847,
ch. 455.)

2. Number and classification of. Section 15 of chapter
569 of Laws of New York of 1890, known as the Town Law,
which took effect March 1, 1891, except in towns in which the
annual town meeting for 1891 was held subsequent to that
date, in which towns it took effect May 1, 1891, provided as
follows, in regard to town assessors: There shall be three
assessors in each town, divided into three classes, each of whom
shall hold his office three years. By sections 240, 241 and 242
of the said act of 1890, the existing provisions of the Revised
Statutes and Session Laws upon the subject of town assessors
were repealed in the manner and to the extent provided by
those sections.

3. Election of assessors ; terms of office under present
statutes. By section 12 of the Town Law of 1890, as amended
by chapter 344 of Laws of New York of 1893, one assessor is
required to be elected by ballot at the annual town meeting in
each town, except in the counties of Richmond and Kings;
and it is further provided by that section that if there shall
be any vacancies in the office of assessor of any town at the
time of holding its annual town meeting, persons shall then
also be chosen to fill such vacancies, who shall hold their office
for the residue of the unexpired term for which they are
respectively elected. Such assessors are to hold their offices
Exxction, QuauiFication AnD GENERAL Douttzs. 3

until others are elected in their place and have qualified.
(Laws of 1893, p. 684.)

The original system existing at the passage of chapter 569
of Laws of 1890, taking effect as above mentioned, is thus
continued under that law. ‘

See as to assessors, their election and term of office in
towns situated in counties containing 600,000 or more inhabit-
ants, sections 220, 221 and 222of Town Law, cited on page
347, post.

4. Eligibility to office of assessor. By section 50 of the
Town Law it is provided as follows: Every elector of the town
shall be eligible to any town office, except inspectors of elec-
tion shall also be able to read or write. (Laws of 1890, p.
1219; Laws of 1892, p. 2239.) See, also, § 3, ch. 681 of 1892.

5. Ballots for full term and vacancies. By section 20 of
the Town Law when the electors of any town are entitled to
vote for more than one assessor, each elector may designate
upon his ballot the person intended for a full term and for a
’ vacancy, and if there are two vacancies they may be desig-
nated as the longer and the shorter vacancy; and if
three vacancies, the longer, shorter and shortest vacancy, and
each person having the greatest number of votes with refer-
ence to each designation, shall be deemed duly elected for the
term or vacancy designated. If ballots are voted without
designation, the first name on the ballot shall be deemed as
intended for the full term of office voted for, the second name
for the longer vacancy, the third name for the shorter vacancy
and the fourth name for the shortest vacancy. The provisions
of that section are made applicable to new towns erected, and
assessors to be elected in such towns, except for a full term,
shall be deemed elected to fill vacancies. (Laws of 1890,
p. 1215; Laws of 1892, p. 2233.)

See, also, provisions of section 224 of the Town Law, cited
on page 348, post, in regard to ballots for assessors in towns in
counties containing 600,000 inhabitants or more.

6. Village assessors. By section ‘13 of chapter 213 of
Laws of 1890, amending section 13 of chapter 291 of Laws
of 1870, as amended by chapter 90 of the Laws of 1883, it is
provided that in incorporated villages the trustees thereof, or
4 ELxEction, QUALIFICATION AND GENERAL DuTIEs.

a majority of them, except whenever the resident population
shall exceed 2,000, shall act as assessors; but it is further pro-
vided that, in any village wherein no assessors are elected, the
trustees, or a majority of them, may annually, within twenty
days after the annual village election, by an appointment in
writing signed by them and filed with the clerk of the village,
appoint a resident freeholder as assessor for the ensuing year.
Such assessor so appointed is required to take and file with
the clerk within ten days after his appointment the oath of
office as such assessor and officer, and when so appointed and
qualified is to act as such for the ensuing year within his vil-
lage, and exclusively to perform all the duties and possess and
exercise all the powers possessed by or conferred by law upon
the trustees when acting as assessors in making assessments
and preparing, verifying and returning assessment rolls, and
is to receive the same compensation for his services as a trustee
when acting as or performing duties of an assessor. In case
of any vacancy in the office of an assessor appointed as afore-
said, or his failure to serve, the trustees are required to appoint
another to serve the unexpired term in the same manner as
they are authorized to make an original appointment. See,
also, same section as to election of assessors in villages in which
the resident population exceeds 2,000. (Laws of 1890, p. 421.)

It is provided by chapter 459 of the Laws of 1883 that
when the trustees of villages act as assessors, they shall receive
the same compensation as town assessors. (Birdseye’s Rev.
Stats., etc., 3295.)

7. Oath of office of assessors. It is provided by section
51 of the Town Law that every person elected or appointed to
any town office, except justice of the peace, shall, before he
enters on the duties of his office, and within ten days after he
shall be notified of his election or appointment, take and sub-
scribe before some officer authorized by law to administer
oaths in his county, the constitutional oath of office, and such
other oath as may be required by law, which shall be adminis-
tered and certified by the officer taking the same without
reward, and shall within eight days be filed in the office of
the town clerk, which shall be deemed an acceptance of the
office ; and a neglect or omission to take and file such oath, or
ELECTION, QUALIFICATION AND GENERAL Dotizs. 5

a neglect to execute and file, within the time required by law,
any official bond or undertaking, shall be deemed a refusal to
serve, and the office may be filled as in case of vacancy. By
section 10 of the Public Officers Law (Ch. 681 of Laws of
1892, as amended by ch. 318 of Laws of 1893, cited here-
after on p. 224) provisions are made for the taking and filing
of official oaths by public officers, not conflicting, however,
with the foregoing provisions of the Town Law on this sub-
ject. The provisions of the Public Officers Law as to the
officers before whom such oath may be taken are as follows :
An oath of office may be administered by any officer authorized
to take, within this state, the acknowledgment of a deed of
real property, or by an officer in whose office the oath is
required to be filed. (Laws of 1892, p. 2239.) See, also,
section 234 of Town Law cited on page 351, post, as to oath of
office to be taken by assessors in towns in counties having
600,000 or more inhabitants.

For form of assessors’ oath see form No. 1, post.

Acts designating persons to administer the oath of office to officers are
held to be merely directory. (Ex parte Heath, 8 Hill, 42, 49; Canniff v.
The Mayor, etc., of New York, 4 E. D. Smith, 430.) ;

8. Notice to assessors of their election. By section 39
of the Town Law, the town clerk is required, within ten days
after his election, to transmit to any person elected to a town
office, whose name is not on the poll-list as a voter, a notice of
his election. An assessor is, therefore, entitled to such notice
unless his name appears upon the poll-list as a voter, which is
considered as a sufficient notice to him of his election. (Laws
of 1890, p. 1218; Laws of 1892, p. 2238.)

9. No penalty for refusing to serve. The provision of
the Revised Statutes that if any person chosen or appointed to
the office of assessor shall refuse to serve he shall forfeit
to the town the sum of fifty dollars is repealed by the Town
Law, and no corresponding provision is made by that law, so
far as assessors are concerned. The only penalties now
annexed to a refusal to serve when chosen or appointed to a
town office, are imposed by section 55 of the Town Law, in the
case of an overseer of highways or pound-master, who by such
refusal forfeits to the town the sum of ten dollars. (Laws of
1890, p. 1220; Laws of 1892, p. 2241.)
6 Exxction, QUALIFICATION AND GENERAL Dorizs.

10. Resignation of assessors. Section 64 of the Town
Law provides that any three justices of the peace of a town
may, for sufficient cause shown to them, accept the resignation
of any town officer of their town; and whenever they shall
accept any such resignation, they shall forthwith give notice
thereof to the town clerk of the town. (Laws of 1890, p.
1221; Laws of 1892, p. 2243.)

For form of notice of acceptance of resignation to the town clerk see
form No. 2.

As to such resignation in towns situated in counties having
upwards of 600,000 inhabitants, see article 10, section 232 of
the Town Law, as amended by chapter 387, page 788, of Laws
of 1893, cited on page 850, post.

Neither the resignation nor acceptance need be in writing. (Van
Orsdall v. Hazard, 3 Hill, 243.)

11. Filling of vacancies in office of assessor, etc, When
a vacancy shall occur or exist in any town office, the town
board or a majority of them may, by an instrument under
their hands and seals, appoint a suitable person to fill the
vacancy, and the person appointed, except justices of the
peace, shall hold the office until the next annual town meet-
ing. A person so appointed to the office of justice of the
peace shall hold the office until the next annual town meet-
ing, unless the appointment shall be made to fill the vacancy
of an officer whose term will expire on the thirty-first day of
December next thereafter, in which case the term of office of
the person so appointed shall expire on the thirty-first day of
December next succeeding his appointment. The board mak-
ing the appointment shall cause the same to be forthwith filed
in the office of the town clerk, who shall forthwith give notice
to the person appointed. A copy of the appointment of a
justice of the peace shall also be filed in the office of the
county clerk before the person appointed shall be authorized
to act. (Town Law of 1890, ch. 569, § 65, p. 1222; Laws of
1892, p. 2243.) See forms Nos. 3, 4.

See, also, sections 232 and 233 of Town Law, as amended by
chapter 387 of 1893, cited on page 350, post, in regard to fill-
ing of vacancies in town offices in towns in counties having
600,000 inhabitants and upwards.
Dory as Fence Viewers. 7

When the Legislature devolves upon public officers, ¢. g., three justices,
the power of making an appointment to office, by warrant under their
hands and seals, they cannot appoint to such office one of their own num-
ber. (People ex rel. Davis v. Thomas, 33 Barb, 287.) An individual can-
not be the grantor and the grantee in the same warrant which confers a
public franchise. Hence, such an appointment isa mere nullity. (Id.)

The justices having acquired jurisdiction their appointment cannot be
questioned collaterally. (Wood v. Peake, 8 Johns. 69; People ex rel. East-
man v. Seaman, 5 Den. 409.)

12. List of assessors to be returned to supervisors.
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 supervisors of their respective
towns, the names 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. (1 R. S. 418,
§1; Birdseye’s Rev. Stats., etc., 3024.)

13. Compensation of assessors. By section 178 of the
Town Law assessors are to be entitled to compensation at the
rate of two dollars per day, each of them, for each day actually
and necessarily devoted by them to the service of the town,
in the duties of their office, when no fee is allowed by law for
the service. (Laws of 1890, ch. 569, § 178, as amended by
Laws of 1893, ch. 297, p. 583.)

TITLE II.

DUTY OF ASSESSORS AS FENCE VIEWERS.
ARTICLE 1.

General duties and duties as to diwision fences.

14, General powers and duties as fence viewers,
15. Apportionment of division fences.

16. When lands may lie open.

17. Division fences on change of title.

18. Settlement of disputes.

19. Powers and fees of fence viewers.

20, Neglect to make or repair division fence.
8 Duty as Fence VIEWERS.

21. Fence destroyed by accident.
22. Damages for insufficient fences.
23. Damages for omitting to build fence.

14. General duties and powers as fence viewers. By
section 23 of the Town Law the assessors and commissioners
of highways elected in every town, shall, by virtue of their
offices, be fence viewers of their town. (Laws of 1890, ch.
569, p. 1215; Laws of 1892, p. 2234.)

The duties of fence viewers pertain to division and other
fences, to strays and chattels doing damage, to floating timbers,
and to sheep killed by dogs. Their duties will be considered
in the order above stated.

15. Apportionment of division fences. The statutory
provisions relating to division fences now in force are con-
tained in article V of chapter 569 of Laws of 1890, as
amended by the Laws of 1892, and known as the Town Law.
It is provided by section 100 of the Town Law, as amended
by chapter 92 of Laws of 1892, that each owner of two adjoin-
ing tracts of land, except when they otherwise agree, shall
make and maintain a just and equitable portion of the divis-
ion fence between such lands, unless one of such shall choose
to let his lands lie open to the use of all animals which may be
lawfully upon the other's lands, and does not permit any ani-
mals lawfully upon his premises to go upon lands so lying
open. When the adjoining lands shall border upon any of the
navigable lakes, streams or rivers of the state, the owners of
the lands shall make and maintain the division fence between
them down to the line of low water mark in such lakes,
streams or rivers, except those lands which overflow annually
so as to be so submerged with water that no permanent fence
can be kept thereon, and known as low flat lands; and when
adjoining lands shall be bounded by a line between the banks
of streams of water not navigable, and the owners or occupants
thereof cannot agree upon the manner in which the division
fence between them shall be maintained, the fence viewers of
the town shall direct upon which bank of the stream, and
where the division fence shall be located, and the portion to be

kept and maintained by each adjoining owner. (Laws of
1892, p. 2247.)
 

°
’

-

+

Dory as Fence VIEWERS. 9

The language of the statute includes any case where the owner does not
choose to inclose his land entirely, and applies to cases where lands have
been partially fenced, as well as those in which they have been left entirely
without a fence. (Chryslar v. Westfall, 41 Barb. 159.)

The provisions of the statute are not limited to absolute owners, but are
for the benefit of any persons having an interest in the lands, as, for
instance, as tenants. (Bronk v. Becker, 17 Wend. 820.)

No one but the adjoining owner or possessor of land has any interest
in the duty or obligation of another to build or maintain a division fence.
(Ryan v. Rochester & Syracuse Railroad Co., 9 How. Pr. 453; Crandall v.
Eldridge, 46 Hun, 411.)

16. When lands may lie open. Section 101 of the Town
Law provides that when the owner of any lands shall choose
to let them lie open, he shall serve upon the owners of the
adjoining lands a written notice to that effect, and thereafter
the owners of such adjoining lands shall not be liable in any
action or proceedings for any damages done by animals lawfully
upon their premises going upon the lands so lying open, or
upon any other lands of the owner thereof through such lands
so lying open. The owner of any lands so lying open may
have the same inclosed, by giving written notice to that effect
to the owners or occupants of the adjoining lands, and shall
refund to such owners or occupants a just proportion of the
value of any division fence made and maintained by them, or
if no fence has been so made or maintained upon the line or
any part of it, he shall build and maintain his proportion of
‘such division fence. (Laws of 1890, ch. 569, p. 1225; Laws
of 1892, p. 2247.)

For forms of such notices see forms Nos. 5, 6.

Before a party can claim that he has chosen to let his lands lie open to
the public he must give the adjoining owner, or the fence viewers, notice
that he has so chosen. The fact that he has never fenced his land, and
has only used it for a wood and timber lot, will not establish that he has
-elected to let the same lie open. (Perkins v. Perkins, 44 Barb. 184.)

There must be some act that amounts to a license to the people of the
town, to go upon it and allow their cattle to feed upon it, without being
trespassers. (Id.)

The provision of the statute directing that owners of adjoining lands
shall each make and maintain a just proportion of the fence between
them, unless one of them shall choose to let his land lie open, was intended

» to apply to cases where lands have been partially fenced, as well as to

those in which the owner chooses to let his land lie altogether in com-
mons. The language of the statute includes any case where the owner

i 2
10 Dory as Fence VIEWERS.

does not choose to inclose his land entirely. So held, construing the stat-
ute 1 R. 8. 853, § 30. (Chryslar v. Westfall, 41 Barb. 159.)

A division line fence is not legally required to be built of any particular
height or size, or of any particular materials or particular style ; but it
must be so built as to size, height, and character and kind of materials,
that it will be proper and suitable for all purposes of such fence, and will
be reasonably safe and not unnecessarily cause injury to the property or
animals of the adjoining owner. (Rowland v. Baird, 18 Abb. N. C. 256.)

In an action between owners of adjoining farms for injuries to plain-
tiff's horse in getting upona barbed wire fence built by defendant, it is
immaterial to the defendant’s liability that the fence was not built upon
the division line, but was built near the line and on the defendant’s own
property. (Id.)

A barbed wire fence along a railroad track is not necessarily dangerous
and a nuisance; it may or may not be, depending upon circumstances.
So held, in a case arising before the passage of chapter 367 of the Laws of
1891, which prohibits barbed wire fences. (Guilfoos v. N. Y. Central &
Hudson R. R. Co., 69 Hun, 598.)

17. Division fences on change of title. It is provided by
section 102 of the Town Law, that whenever a subdivision, or
new apportionment of any division fence shall become neces-
sary by reason of transfer of the title of either of the adjoin-
ing owners, to the whole, or any portion of the adjoining lands,
by conveyance, devise or descent, such subdivision or new
apportionment shall’ thereupon be made by the adjoining
owners affected thereby; and either adjoining owner shall
refund to the other a just proportion of the value at the time
of such transfer of title, of any division fence that shall there-
tofore have been made and maintained by such other adjoin-
ing owner, or the person from whom he derived his title, or
he shall build his proportion of such division fence. The
value of any fence, and the proportion thereof to be paid by
any person, and the proportion to be built by him, shall be
determined by any two of the fence viewers of the town, in
case of disagreement. (Laws of 1890, ch. 569, p. 1225; Laws
of 1892, p. 2247.) See form No. 7. ‘

The statute empowering fence viewers to find the just proportion of th 4
fence to be maintained refers to the state of things existing when the:
are called upon to act, and has no relation to any former ownership of the 4
adjoining property. The ‘just proportion of the fence is, of course,
changed whenever a change takes place in the extent which each owne {
has in the lands which adjoin, and then a new adjustment becomes neces !
sary. (Adams v, Van Alstyne, 25 N. Y. 232, 238.) {
{
{
Doty as Fence VIEWERS. 11

18. Settlement of disputes. By section 103 of the Town
Law, if disputes arise between owners of adjoining lands, con-
cerning the liability of either party to make or maintain any
division fence, or the proportion or particular part of the fence
to be made or maintained by either of them, such dispute
shall be settled by any two of the fence viewers of the town,
one of whom shall be chosen by each party, and if either
neglect, after eight days’ notice to make such choice, the
other party may select both. The fence viewers, in all mat-
ters heard by them, shall see that all interested parties have
had reasonable notice thereof, and shall examine the premises
and hear the allegations of the parties. If they cannot agree
they shall select another fence viewer to act with them, and
the decision of any two shall be reduced to writing, and con-
tain a description of the fence, and the proportion to be main-
tained by each, and shall be forthwith filed in the office of the
town clerk, and shall be final upon the parties to such dispute
and all parties holding under them. (Laws of 1890, ch. 569,
p. 1225; Laws of 1892, p. 2248.)

For form of certificate see form No. 8.

Fence viewers are only empowered to settle such disputes as respect the
proportion or particular part of the fence which is to be maintained or
made by the respective owners of adjoining lands. Where one of the
parties is bound by grant, covenant, prescription, or in any other way, to
build the whole of the fence, the fence viewers have no jurisdiction.
(Adams v. Van Alstyne, 25 N. Y. 282.)

The statute is for the benefit of tenants as well as owners, and they may
take the same proceedings as landowners for the apportionment of a
division fence. (Bronk v. Becker, 17 Wend. 820.)

The fence viewers having jurisdiction, their decision on the merits is
final. It is not one-half in length of a division fence which the statute
requires each owner of adjoining lands to build, but a just and equal
proportion with reference to the cost of construction and maintenance.
(People ex rel. Foote v. Dewey, 3 T. & C. 638.)

The law, both the common law and the statute on the subject of division
fences, has been held to be applicable to division fences between railroad
companies and the owners of the adjoining lands. (Terry v. N. Y. Cen-
tral Railroad Co., 22 Barb. 574, 579.) See, also, Ferris v. Van Buskirk (18
id. 397).

The provisions of the statute of division fences apply only to owners of
adjoining lands. Where defendant. pastured his cattle in the field of
another person, and, through neglect of the owner of the field to maintain

i his part of the division fence between his land and that of plaintiff, the cattle -

in,
12 Dory as Fexce VIEWERS.

escaped into plaintiff’s land, held, that plaintiff’s proper remedy was by
action, not by application to fence viewers. (Stafford v. Ingersol, 3
Hill, 38.)

As to how far a private agreement between the parties modifies the
application of the statute, see Burger v. Kortright (4 Johns. 414); Adams
v. Van Alstyne (supra).

The duty of each owner to make his portion of a division fence carries
with it the right to such necessary occupation on the other side of the line
as is, for the time being, necessary for the purpose. (Carpenter v. Halsey,
60 Barb. 45.)

For a history of the practice of submitting controversies in regard to
division fences to fence viewers, see Hewitt v. Watkins (11 Barb. 409).

See, also, Chamberlain v. Reed (14 Hun, 403); Rowland v. Baird (18
Abb. N. C. 256); Holladay v. Marsh (3 Wend. 142), on this subject
generally.

19. Powers and fees of fence viewers. Section 104 of
the Town Law provides that witnesses may be examined by
the fence viewers on all questions submitted to them; and
either of such fence viewers may issue subpcenas for witnesses
(form No. 9), who shall receive the same fees as witnesses
in a Justice's Court. Each fence viewer thus employed shall
be entitled to one dollar and fifty cents per diem. The party
refusing or neglecting to pay the fence viewers or either of
them, shall be liable to an action for the same with costs,
(Laws of 1890, ch. 569, p. 1225; Laws of 1892, p. 2248.)

20. Neglect to make or repair division fence. If any
person who is liable to contribute to the erection or repair of
a division fence shall neglect or refuse to make and maintain
his proportion of such fence, or shall permit the same to be
out of repair, he shall be liable to pay the party injured all
such damages as shall accrue thereby, to be ascertained and
appraised by any two fence viewers of the town and to be
recovered with costs. The appraisement shall be reduced to
writing, and signed by the fence viewers making it. If such
neglect or refusal shall be continued for the period of one
month after request in writing to make or repair the fence,
the party injured may make or repair the same at the expense
of the party so neglecting or refusing, to be recovered from
him with costs. (Laws of 1890, ch. 569, § 105, p. 1226; Laws
of 1892, p. 2248.)

If an owner permit his portion of the division fence to get out of repair,’
and the cattle of the adjoining owner escape from his field through su ‘
Doty as Fence Viewers. 13

defective portion of the fence and damage the former, he can recover no
damage, as he contributes to the injury by not keeping his fence in repair.
(Cowles v. Balzer, 47 Barb, 562.)

An appraisement by the viewers is not necessary under the last sentence
of this section, (Bronk v. Becker, 17 Wend. 320.)

For forms required by this section see forms Nos. 10, 11.

21. Fence destroyed by accident. Whenever a division
fence shall be injured or destroyed by floods, or other casualty,
the person bound to make and repair such fence, or any part
thereof, shall make or repair the same, or his just proportion
thereof, within ten days after he shall be so required by any
person interested therein. Such requisition shall be in writing,
and signed by the party making it. If the person so notified
shall refuse or neglect to make or repair his proportion of
such fence for the space of ten days after such request, the
party. injured may make or repair the same at the expense of
the party so refusing or neglecting, to be recovered from him
with costs. (Laws of 1890, ch. 569, § 106, p. 1226; Laws of
1892, p. 2249.)

For form of requisition see form No. 12,

22. Damages for insufficient fence. Whenever the elect-
ors of any town shall have made any rule or regulation pre-
scribing what shall be deemed a sufficient division fence in
such town, any person who shall thereafter neglect to keep a
fence according to such rule or regulation shall be precluded
from recovering compensation, for damages done by any beast
lawfully kept upon the adjoining lands that may enter there-
from on any lands of such person, not fenced in conformity
to the said rule or regulation, through any such defective
fence. When the sufficiency of a fence shall come in ques-
tion in any action, it shall be presumed to have been sufficient
until the contrary be established. (Laws of 1890, ch. 569,
§ 107, p. 1226; Laws of 1892, p. 2249.)

23. Damages for omitting to build fence. If any person
liable to contribute to the erection or repair of a division
fence shall neglect or refuse to make and maintain his pro-
portion of such fence, or shall permit the same to be out of
repair, he shall not be allowed to have and maintain any action
for damages incurred by beasts coming thereon from adjoin-
ing lands where such beasts are lawfully kept, by reason of
14 Dory as Fence VIEWERS.

such defective fence, but shall be liable to pay to the party
injured all damages that shall accrue to his lands, and the
crops, fruit trees and shrubbery thereon, and fixtures con-
nected with the land, to be ascertained and appraised by any
two fence viewers of the town, and to be recovered with costs ;
which appraisement shall be reduced to writing, and signed by
the fence viewers making the same, but shall be only prima
facie evidence of the amount of such damages. (Laws of
1890, ch. 569, § 108, p. 1226; Laws of 1892, p. 2249.) See,

also, section 105 of same act, above cited.

The fence viewers are limited in their action, under the above section,
to the damages occurring to the lands, crops, fruit trees, etc., and they
cannot assess the value of cattle which escape through a defective fence
into a cornfield, and eat so much corn that they die. So held under Laws
of 1838, chapter 261, the provisions of which correspond in respect to
the recovery to those of section 108 above cited. (Clark v, Brown, 18
Wend. 213.)

For form of appraisement see form No, 10.

See, also, title VII of chapter 3, at page 352, post, as to the duties of
fence viewers under Drainage Act, chapter 310 of Laws of 1891,

ARTICLE 2,

Duties in relation to strays and beasts doing damage.
24, 25. Strays and beasts doing damage.
26. Notice to town clerk.
27. Impounding beasts.
28. Notice to owner.
29. Charges for notice. .
30. Fees of fence viewers,
31. When lien may be foreclosed.
32. Notice of sale by fence viewers.
38. Proceeds of sale.
34. Notice to owner of fence viewers’ meeting.
35. Duties of fence viewers.
36. Foreclosure of lien by action.
37. Duties and fees of pound-masters,
38. Surplus money.
89, Villages and cities deemed towns.

24. Strays and beasts doing damage. There are two
methods now prescribed by statute for the recovery of dam- —
ages occasioned by cattle straying into an inclosure. That
prescribed by chapter 814 of the Laws of 1867, providing for
the summary seizure and disposition of such cattle; and that
Dory as Fence Viewers. 15

provided by article 6 of chapter 569 of the Laws of 1890,
given below, repealing the provisions of the Revised Statutes
upon that subject, and taking effect March 1, 1891, except, ete.
(See page 2, ante.)

The provisions of article 6 of the Town Law regarding
strays are as follows:

25. Strays and beasts doing damage. Whenever any
person shall have any strayed horses, cattle, sheep, swine or
other beasts upon his inclosed land, or shall find * any such
beast on land owned or occupied by him, doing damage, and
such beast shall not have come upon such lands from adjoining
lands, where they are lawfully kept, by reason of his refusal
or neglect to make or maintain a division fence required of +
him by law, such person may have a lien upon such beasts for
the damage sustained by reason of their so coming upon his
lands and doing damage, for his reasonable charges for keep-
ing them, and all fees and costs made thereon, and he may

. keep such beasts until such damages, charges, fees and costs
are paid, or such lien is foreclosed, upon complying with the
provisions of this article relating thereto. (Laws of 1890, ch.
569, § 120, p. 1227; Laws of 1892, p. 2250.)

26. Notice totown clerk. If such beasts are not redeemed
within five days after coming upon such lands, the person
entitled to such lien shall deliver to the town clerk of the
town within which such lands or some part thereof shall be, a
written notice subscribed by him, containing his residence, and
a description of the beasts so strayed or coming upon his
lands, as near as may be, and that he claims a lien on such
beasts for such damages, charges, fees and costs. The town
clerk shall record the notice in a book to be kept by him for
that purpose, for which he shall receive ten cents for each
beast, to be paid by the person delivering the notice. Such
book shall always be kept open for inspection, and no fees
shall be taken by the clerk therefor. (Id. § 121.)

For form of such notice see form No. 18,

27. Impounding beasts. Within six days after such beasts
shall have come upon such lands, such owner or occupant may

 

* Printed ‘‘have” in Laws of 1892, p. 2250.
{Printed ‘‘by ” in Laws of 1892, above page.
16 Duty as Fence VIEWERS.

cause them to be put in the nearest pound in the same town,
if there be one, there to remain until they are redeemed, sold
or reclaimed according to law. If there be no such pound, or
he elect to keep such beasts, he shall cause them to be properly
fed and cared for until they are redeemed, sold or reclaimed
according to law. (Id. § 122.)

28. Notice to owners. Within thirty days after any such
beasts may have come or been found upon any lands, the
owner or occupant of the lands shall serve a written notice,
either personally or by mail, upon the owner of the beasts, if
known, that they are upon his lands, or in pound, as the case
may be, and are held by him as strays or beasts doing damage,
as the case may be; and if such owner is not known, he shall
publish such notice, within such time, in the nearest newspaper
of the county for at least two successive weeks. (Id. § 123.)

For form of notice see form No. 14.

It was held in Anonymous (Col. & Caines’ Cas. 428), that in all cases
where a three months’ advertisement is required a weekly notice is suffi-
cient. See, also, Betts v. City of Williamsburgh (15 Barb. 255, 260);
Matter of The Excelsior Fire Ins. Co. (16 Abb. Pr. 8); Wood v. Knapp
(100 N. Y. 109, 113); Met. National Bank v. Sirrett (97 id. 320), as to publi.
cation of notice under the above requirement.

2g. Charges for notice. The person delivering the notice
to the town clerk shall be entitled to receive therefor, in addi-
tion to the fees paid the town clerk, fifteen cents each for all
horses, mules, cattle and swine, and five cents for each other
beast described in the notice. If the charges, damages, costs
and fees are not agreed upon between the person delivering
the notice and the owner of the beasts, they shall be deter-
mined by two fence viewers of the town, one of whom shall
be selected by the person claiming the lien, the other by the
fence viewer so selected. If such fence viewers cannot agree
they shall select another to act with them, and the decision of
any two of them shall be final. (Id. § 124.)

30. Fees of fence viewers. Each fence viewer shall be
entitled to receive ten cents for every mile he shall be obliged
to travel from his residence to the place where the beasts are
kept, and seventy-five cents for certificate of the charges as
ascertained by them. (Id. § 125.)

For form of certificate see form No. 15,
Doty as Fence Viewers. 17

31. When lien may be foreclosed. If the owner of such
beasts shall not redeem the same within three months after
delivery of the notice to the town clerk, the person delivering
the notice may foreclose his lien by action, or by a sale of the
beasts, as herein provided. When a person claiming a lien, as
herein provided, shall fail to establish the same he shall not
be entitled to receive anything for damages, charges, fees or
costs, but shall be liable to pay all fees, costs and expenses
incurred by reason of his keeping such beasts and the proceed-
ings thereon. (Id. § 126.)

32. Notice of sale by fence viewers. After such three
months a fence viewer of the town, on application of the per-
son delivering the notice, shall give at least ten days’ previous.
notice of the time and place of the sale of such beasts, by
advertisement posted up in at least five public places in the
town where such beasts may have been kept, one of which
shall be at or near the outside door of the town clerk’s office.
At the time and place mentioned, such fence viewers shall
sell such beasts to the highest bidder, unless redeemed by the
owner. (Id. § 127.)

For form of notice of sale see form No. 16.

33. Proceeds of sale. Out of the proceeds from such sale,
the fence viewer shall retain and pay the sums charged for
such notices, fees and costs, together with the sums specified
in the certificate for keeping the beasts, and damages done by
them; and the like charges for the sale, as are allowed on
sales under executions issued out of Justices’ Courts, and he
shall pay the residue to the owner of the beasts, if he shall
appear and demand the same. (Id. § 128.)

34. Notice to owner of fence viewers’ meetings. When
the owner of such beasts is known and resides in the same

town where such beasts are kept, five days’ notice of the time
and place of the meetings of the fence viewers to determine
the damages done by such beasts, and the charges for keeping
them, shall be personally served on him, if he resides in the
same town; if he resides elsewhere, and his post-office address
is known, such notice shall be served by mail or personally.
(Id. § 129, p. 1229; Laws of 1892, p. 2252.)

For forms of such notice and affidavit of service see forms Nos. 17, 18.

3
18 Duty as Fence VIEWERS.

35. Duties of fence viewers. The fence viewers shall
view the premises where damages are claimed to have been
done, and they may issue subpoenas, examine witnesses and
take any competent evidence of the facts and circumstances
necessary to enable them to determine the matter submitted
to them, and shall determine any dispute that may arise touch-
ing the sufficiency of any division fence around the premises
where such damage was done, and from where and how the
beasts came upon the lands of the person claiming such dam-
ages and charges; if they determine that for any cause the
claimant’s lien is not enforceable, they shall so certify, and the
owner of the beasts shall thereupon be entitled to them with-
out paying any charges thereon. (Id. § 130.)

For form of certificate of fence viewers see form No. 15.

36. Foreclosure of lien by action. When such lien is
foreclosed by action, all questions relating to damages, charges,
sufficiency of fence, and from where and how such beasts
eame upon the lands of the person claiming such damages and
charges, shall be proven upon the trial of such action, and no
certificate of fence viewers upon such questions shall then be
necessary. (Id. § 1381.)

37. Duty and fees of pound-masters. Every pound-master
shall receive and keep all beasts delivered to him as herein
provided, until they shall be redeemed, sold or reclaimed, for
which he shall be entitled to a reasonable compensation, not
exceeding fifty cents per day for a horse or mule; twenty-five
cents per day for each head of cattle, and fifteen cents per
day for all other beasts, to be determined by the fence view-
ers making the sale, or the court before whom the action is
tried, besides his fees for taking and discharging the beasts, to
be paid by the owner of the beasts, if the lien is established,
otherwise, by the person claiming a lien thereon. (Id. § 182.)

38. Surplus moneys. If the owner of the beasts shall not
appear and demand the residue of such moneys within one
year after the sale, he shall be thereafter precluded from
recovering any part thereof, and the same shall be paid by the
officer making the sale to the overseers of the poor of the
town, or, in cities, to the officers having their powers, for the
use of the poor thereof, and their receipt shall be a legal dis-
Dory as Fence Viewers. 19

charge to the keeper of such beasts and the officer selling
the same. If the officer who shall have sold such beasts shall
not, within thirty days after the expiration of the year, pay
such moneys to the overseers of the poor of the town, or, in
cities, to officers having their powers, he shall forfeit to the
town or city double the sun so remaining in his hands, together
with the amount of such moneys. (Id. § 133.)

39. Villages and cities deemed towns. The villages and
cities of this state shall be considered towns for the purposes
of this article; and the trustees of the village and the alder-
men of the city shall be fence viewers therein for the purposes
of this article. (Id. § 134.)

ARTICLE 8.

Duties of fence viewers in relation to chattels doing damage,
Jjloating timbers, ete.

40. Damages from inanimate goods,
41, Penalty for conversion of floating timber.

The duties of fence viewers as to floating timbers are pre-
scribed by article 6 of the Town Law, as follows:

40. Damages from inanimate goods. When any person
shall be authorized to distrain inanimate goods or chattels
doing damage, or whenever any logs, timbers, boards or plank,
in rafts or otherwise, or other personal property shall have
drifted upon his lands, he shall be entitled to the same reme-
dies, and shall proceed therein in the same manner and with
the same powers as herein provided with respect to beasts
found doing damage, so far as such provisions are‘applicable.
(See §§ 120-134 of. ch. 569 of Laws of 1890, :cited, ante, pp.
15-19, for such provisions.) He may at any time deliver his
notice of lien to the town clerk, describing the property, and
he shall keep the same in some convenient place, without
removal to a pound, until the property:is sold or reclaimed.
The same officers shall conduct the proceedings therein, as in
proceedings where beasts are found. doing damage, and.all pro-
ceeds of sale shall be, in like manner, paid over and applied,
20 Dory as Fence VIEWERS.

subject to the same penalties and liabilities, and with the same
force and effect. (Laws of 1890, ch. 569, § 135, p. 1280;
Laws of 1892, p. 2254.)

41. Penalty for conversion of floating lumber. Whoever
shall convert to his own use, without the consent of the owner
thereof, any logs, timber, boards or plank, floating in any of
the waters of this state, or lying on the banks or shores of any
such waters, or on any island where the same may have
drifted, shall, for every offense, forfeit to the owner of such
logs, or other lumber, three times the value thereof. (Id.
§ 136.)

ARTICLE 4.

Powers and duties of fence viewers in regard to sheep killed
or wounded by dogs.

42, Liability of owners of dogs for injuries.
43. Duties and powers of fence viewers.

44, Certificate to be evidence.

45. Duties of town board.

It is also made the duty of fence viewers to assess, where
required, the damage arising from the killing or wounding of
sheep by dogs. The provisions of the County Law upon this
subject are as follows:

42. Liability of owners of dogs for injuries. The owner
or possessor of any dog that shall kill or wound any sheep or
lambs shall be liable for the value of such sheep or lamb to
the owner thereof, without proving notice to the owner or pos-
sessor of such dog, or knowledge by him that his dog was mis-
chievous or disposed to kill sheep. (Laws of 1892, ch. 686,
§ 117, p. 1771.)

43. Duties and powers of fence viewers. The owner of
any sheep or lambs that may be killed or injured by dogs may
apply to any two fence viewers of the town, village or city
where such sheep or lambs were killed or injured, who shall
inquire into the matter, and examine witnesses in relation
thereto, and if they shall be satisfied that the same were killed
Dottes In Maxine Jory Lists. 21

by dogs, and in no other way, they shall certify such fact, the
number of sheep killed, and the number injured, the value of
the sheep killed or injured immediately previous to such kill-
ing or injury, the value of the sheep after being so killed or
injured, together with the amount of their fees. (Id. § 118.)

See form No. 19, for form of such certificate.

44. Certificate to be evidence. Such certificate shall be
presumptive evidence of the facts therein contained, in any
civil action or proceeding. (Id. § 119.)

45. Duties of town board. Such certificate shall be pre-
sented to the town board at its second annual meeting for
audit; and if such board shall be satisfied by the oath of the
person claiming such damages that he 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, it shall give an order on
the supervisor of the town for the amount which it shall
allow, who shall pay such order out of the funds arising from
the provisions of this article. (Id. § 120.)

TITLE III.

DUTIES OF ASSESSORS IN MAKING JURY LISTS.

46. Officers designated to make jury lists.

47. Names of jurors to be taken from assessment roll.

48. Who are qualified to serve as jurors.

49. Who are disqualified from serving as jurors.

50. Who are entitled to exemption from jury duty.

51, Duplicate lists of jurors selected to be made and filed.
52. Proceedings where county clerk does not receive list.
58. Jurors to serve three years.

64, Making lists of jurors in cities.

46. Officers designated to make jury lists. It is (except
in the counties of New York and Kings) the duty of the
supervisor of a town, in connection with the town clerk and
assessors, to prepare, once in every three years, a list of per-
sons to serve as petit jurors. The provisions of the statute are
as follows:
22 Dorizs 1x Maxine Jury Lists,

The supervisor, town clerk and assessors of each town, must
meet on the first Monday of July, in the year 1878, and in
each third year thereafter, at a place within the town,
appointed by the supervisor; or, in case of his absence, or of
a vacancy in his office, by the town clerk ; for the purpose of
making a list of persons, to serve as trial jurors, for the then
ensuing three years. If they fail to meet, on the day specified
in this section, they must meet as soon thereafter, as practica-
ble. (Code Civ. Pro. § 1035.)

Tt has been held that an irregularity in the drawing of a jury, which
cannot affect the rights of the prisoner, will not render the panel illegal,
even though it be such as to subject the delinquent officers to punishment,
(Ferris v. The People, 35 N. Y. 125.) See, also, Friery v. The People (2
Abb. Ct. App. Dec. 216; 2 Keyes, 424, affg. 8. C., 54 Barb, 319.

47. Names of jurors to be taken from assessment roll.
At the meeting specified in section 1035, above given, the
officers present must select, from the last assessment roll of the
town, and make a list of, the names of all persons, whom they
believe to be qualified to serve as trial jurors, as prescribed in
article 1 of title 3 of chapter 10 of the Code of Civil Proced-
ure, sections 1027 to 1034. (Code Civ. Pro. § 1036.) The
names of qualified persons only should be selected.

48. Who are qualified to serve as jurors. In order to
be qualified to serve, as a trial juror, in a court of record, a per-
son must be:

1. A male citizen of the United States, and a resident of
the county.

2. Not less than twenty-one, nor more than sixty years of
age.
3. Assessed, for personal property, belonging to him, in his
own right, to the amount of $250; or the owner of a freehold
estate in real property, situated in the county, belonging to
him in his own right, of the value of $150; or the husband of
a woman who is the owner of a like freehold estate, belong-
ing to her, in her own right.

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

5. Free from all legal exceptions; of fair character; of
approved integrity; of sound judgment; and well informed.
(Code Civ. Pro. § 1027.)
Dottes in Maxine Jury Lists. 23

But a person who was assessed, on the last assessment roll
of the town, for land in his possession, held under a contract
for the purchase thereof, upon which improvements, owned
by him, have been made, to the value of $150, is qualified to
serve as a trial juror, although he does not possess either of the
qualifications specified in subdivision third of the last section,
if he is qualified in every other respect. (Code Civ. Pro.
§ 1028.)

A juror not a freeholder, nor assessed in respect to any personal estate,
should be set aside, although it appears that he is worth in personal prop-
erty, above all debts, $250. (Valton v. Nat. Loan Fund Life Assurance
Co., 17 Abb. Pr. 268; affd., S. C., 4 Abb. App. Dec. 487; 1 Keyes, 21.)

49. Who are disqualified from serving as jurors. Dis-
qualified persons should in no case be selected as jurors.
Persons who do not possess the qualifications are disqualified.
Besides these each of the following: officers is disqualified to
serve as a trial juror:

1. The governor; the lieutenant-governor; the governor’s
private secretary.

2. The secretary of state; the comptroller; the state treas-
urer ; the attorney-general ; the state engineer and surveyor ; a
canal commissioner; an inspector of state prisons; a canal
appraiser ; the superintendent of public instruction ; the super-
intendent of the bank department; the superintendent of the
insurance department; and the deputy of each officer, specified
in this subdivision.

3. A member of the Legislature, during the session of the
house, of which he is a member.

4, A judge of a court of record, or a surrogate.

5. A sheriff, under-sheriff, or deputy-sheriff.

6. The clerk or deputy-clerk of a court of record. (Code
Civ. Pro. § 1029.)

50. Who are entitled to exemption from jury duty.
While the names of persons entitled to exemption may be
placed upon the jury list, if a sufficient number of other
qualified persons reside in a town it would be well to omit
such names, as the labor and expense of summoning them to
perform a duty that would be almost uniformly declined
would be thus saved. The Code of Civil Procedure provides
that each of the following persons, although qualified, is
24 Dorties In Maxine Jury Lists.

entitled to exemption from service, as a trial juror, upon his
claiming exemption therefrom :

1. A clergyman, or a minister of any religion, officiating as
such, and not following any other calling.

9. A resident officer of, or an attendant, assistant, teacher
or other person, actually employed in a state asylum for luna-
tics, idiots, or habitual drunkards.

3. The agent or warden of a state prison ; the keeper of a
county jail; or a person actually employed in a state prison
or county jail.

4. A practicing physician or surgeon, having patients
requiring his daily professional attention ; and a licensed phar-
macist, actually engaged in his profession as a means of
livelihood.

5. An attorney or counsellor at law regularly engaged in the
practice of the law, as a means of livelihood.

6. A professor or teacher, in a college or academy.

7. A person actually employed in a glass, cotton, linen,
woollen or iron manufacturing company, by the year, month
or season.

8. A superintendent, engineer, or collector, on a canal, auth-
orized by the laws of the state, which is actually constructed
and navigated.

9. A master, engineer, assistant-engineer, or fireman, actu-
ally employed upon a steam vessel, making regular trips.

10. A superintendent, conductor, or engineer, employed by
a railroad company, other than a street railroad company ; or
an operator or assistant-operator, employed by a telegraph com-
pany; who is actually doing duty in an office, or along the
railroad or telegraph line of the company, by which he is
employed.

11. An officer, non-commissioned officer, musician, or private
of the National Guard of the state, performing military duty ;
or a person, who has been honorably discharged from the
National Guard, after five years’ service, in either capacity.

12. A person who has been honorably discharged from the
military forces of the state, after seven years’ faithful service
therein. But in order to entitle a person to exemption, under
this subdivision, his service must have been performed before
Dotizs In Maxine Jury Lists. 25

the 23d day of April, 1862, either as a general or staff officer,
or as an officer, non-commissioned officer, musician, or private,
in a uniformed battalion, company, or troop of the militia of
the state, and armed, uniformed, and equipped according to
law; or a portion thereof, during that period and in that
capacity, and the remainder, since the 23d day of April, 1862,
as a member of the National Guard of the state.

13. A member of a fire company, or fire department, duly
organized according to the laws of the state, and performing
his duties therein; or a person who, after faithfully serving
five successive years in sucha fire company, or fire depart-
ment, has been honorably discharged therefrom.

14. A duly licensed engineer of steam boilers, actually
employed as such.

15. A person otherwise specially exempted by law. (Code
Civ. Pro. § 1030.)

In addition to those exempted by the Code of Civil Pro-
cedure are these others exempted by special statutes :

The superintendent, and each of his deputies, and all per-
sons employed in attendance upon any works for the manu-
facturing of coarse salt. (Laws of 1859, ch. 346, § 128;
Birdseye’s Rev. Stats., etc., 2661.)

The keeper of every poorhouse, almshouse or other place
provided by any city, town or county for the reception and
support of the poor. (1 R. S. 631, § 72; Birdseye’s Rev.
Stats., etc., 2267.)

The resident officers of the State Lunatic Asylum, and all
attendants and assistants actually employed therein and the
resident officers of the Asylum for Idiots and all teachers,
attendants and assistants actually employed therein, during
the time of such employment; and the certificate of the
superintendent of said first-named asylum shall be evidence of
the fact of such employment, and that of the superintendent
of the last-named asylum shall be conclusive evidence of the fact
of such employment. (Laws of 1874, ch. 446, tit. 3, § 11;
Laws of 1862, ch. 220,§10; Birdseye’s Rev. Stats., etc.,
1516, 1411.)

By section 265 of the Military Code every commissioned
officer and every enlisted man of the National Guard of this

4
26 Dortes in Maxine Jury Lists.

state shall be exempt from all jury duty, provided he shall
furnish the certificate of his immediate commanding ofticer
that he has performed the duties required of him for the fore-
going year; and every such person who shall have served for
at least five years, and for the full term of his enlistment, and
has been honorably discharged, shall forever after be exempt
from jury duty. (Laws of 1893, p. 1268.)

By section 296 of the same act the sections of that act not
incompatible with the sections of article 15 thereof are made
to apply to the Naval Militia as well as to the National Guard.
There being no incompatibility between section 265, above
mentioned, and the sections of that article, it is, therefore,
applicable to the Naval Militia.

The members of city and village police forces are usually
exempted from jury duty by the statutes organizing such forces.

51. Duplicate lists of jurors selected to be made and
filed. Duplicate lists of the names of the persons so selected,
showing the place of residence, and other proper additions, of
each of them, as far as those particulars can be conveniently
ascertained, must be made out, and signed by the officers, or a
majority of them. Within ten days after the meeting, one of
the lists must be transmitted, by those officers, to the county
clerk, and filed by him; and the other musi be filed with the
town clerk. (Code Civ. Pro. § 1037.)

See form No. 20.

52. Proceedings where county clerk does not receive
list. If, for any reason, the list from a town is not received
by the county clerk by the first Monday of August, he shall
give immediate notice thereof to the town clerk, and it must
be transmitted as soon thereafter as practicable; and if, after
the same is received by the county clerk, it has been or shall
be lost or destroyed, he must forthwith give notice thereof to
the town clerk, and a copy of the duplicate list on file in the
town clerk’s office, certified by him to be correct, or if that.
duplicate is also lost or destroyed, or cannot be found, a new
list, to be made forthwith, as prescribed for making the orig-
inal list, must be transmitted to the county clerk as soon there-
after as practicable. (Code Civ. Pro. § 1039, as amended,
Laws 1880, ch. 108.)
Dory Unver Tae Exection Law. 27

53. Jurors to serve three years. Each person, whose name
is contained in a list, so transmitted, must, unless he is excused or
discharged, serve, as a trial juror, for three years from the
first Monday of August of that year, and thereafter until
another list, from his town, is received and filed. (Code Civ.
Pro. § 1040.)

54. Making lists of jurors in cities. Each ward of the
city of Utica is considered a town for the purpose of making
lists of jurors, and the supervisor and assessor of each ward
must execute the duties of the supervisor, town clerk, and
assessors of a town, as prescribed above, except that a dupli-
cate of the list of jurors made by them must be filed in the
office of the clerk of the city. In the city of Albany the
recorder of said city shall perform the duties imposed in this
matter upon the supervisor, town clerk and assessors of towns.
In each of the other cities of the State, the like duties must -
be performed by the officers, and in the manner prescribed by
law. A city wherein two or more assessors are elected for the
entire city, is considered a town for the purposes of this article,
except where the officers who are to perform the duties of the
supervisor, town clerk, or assessor, as prescribed above, are
specially designated by law. (Code Civ. Pro. § 1041, as
amended, Laws 1881, ch. 532.)

TITLE IV.
DUTY UNDER THE ELECTION LAW AND AS COUNTY CANVASSERS,
ARTICLE 1.

General duties of town officers under the Election Law.

55. General duty.

56. When division may be made.

57. Certificates of boundaries of election districts.

58. Designation of places for registry and voting; provision of furniture
therefor.

59. Ballot boxes.

60. Voting booths and guard rails.
28 Doty Unper tHe Erection Law.

61, Payment of election expenses. :
62. Election districts in towns including cities.
63. Transmission of election laws to clerks and election officers,

55. General duty. It is the duty of the town board ofa
town containing more than 400 voters, which board is com-
posed of the supervisor, town clerk and the justices of
the peace, or any two of such justices (see § 160 of Town
Law, ch. 569, Laws of 1890, p. 1233), to divide the town into
election districts.

56. When division may be made. Every town not sub-
divided into election districts shall be an election district.

The town board of every town containing more than
400 voters, shall, at least thirty days before the election
of inspectors of election, divide such town into election dis-
tricts, each of which shall be compact in form, wholly within
the town, and shall contain not more than 400 voters,
If any part.of a city shall be within a town, the town board
shall divide, into election districts, only that part of the town
which is outside the city, and no election district including any
part of a city shall include any part of a town outside of a city,

A town, containing less than 400 voters, may, at least thirty
days before the election of inspectors of election of such
town, be divided into election districts by the town board
of the town, when, in the judgment of such board, the con-
venience of the voters will be promoted thereby.

The creation, division or alteration of an election district
shall not take effect until the town meeting occurring next
thereafter, and at such town meeting inspectors of election
shall be elected for such district. If the creation, alteration
or division of an election district is rendered necessary by the
creation or alteration of a town, it shall take effect immedi-
ately. If inspectors are not elected for such district before
September first next thereafter, the town board of the town
shall appoint three inspectors of election of such district.

No such new town shall be subdivided into election districts
between the first day of September and the day of the gen-
eral election next after the creation of such new town. (The

Election Law, ch. 680, Laws of 1892, § 8, p. 1605.)
See form No. 21.
Dory Unprr tHe Erection Law. 29

The language of the statute, that each election district “shall contain not
more than 400 voters,” means people living in the district who are entitled
to vote, (People ex rel. Smither v. Richmond, 5 Misc. Rep. 26.)

57. Certificates of boundaries of election districts. The
officers creating, dividing or altering an election district in a
town, shall forthwith make a certificate thereof, exhibiting the
districts as so created, divided or altered, and their numbers
respectively, and file the same in the town clerk’s office. (Id.

§ 9, p. 1606.)
See form No. 22.

58. Designation of places for registry and voting; pro-
vision of furniture therefor. On the first Tuesday of Sep-
tember of each year, the town board of each town, shall desig-
nate the places in each election district in the town, at which
the meetings for the registry of voters and the elections shall
be held during the year. Each room so designated shall be of
a reasonable size, sufficient to admit and comfortably accom-
modate at least twenty electors at a time, outside of the guard
rails. No room shall be so designated if, within sixty days
before such designation, intoxicating liquors, ale or beer shall
have been sold in such room, or in a room adjoining thereto,
with a door or other passageway between the two rooms. No
intoxicating liquor, ale or beer shall be sold in such room or
adjoining room, after such designation and before the general
election next thereafter, or be allowed in any room in which
an election is held during the day of the election. If any
place so designated shall thereafter and before the close of the
election be destroyed, or for any reason become unfit for use,
or cannot for any reason be used for such purpose, the officers
charged with the designation of a place for such election, shall
forthwith designate some other suitable place for holding such
election. Not more than one polling place shall be in the
same room.

The officers authorized to designate such places in any town
shall provide for each polling place at each election the neces-
sary ballot and other boxes, guard rail, voting booths and sup-
plies therein, and the other furniture of such polling place,
necessary for the lawful conduct of each election thereat, shall
preserve the same when not in use, and shall deliver all such
30 Dory Unper THE Exxction Law.

ballot or other boxes for each polling place with the keys
thereof to the inspectors of election of each election district
at the opening of the polls of each election. (Id. § 10, p.
1607.) See form No. 32.

59. Ballot boxes. There shall be but one ballot box at
each polling place for receiving all ballots cast for candidates
for oftice, except for commissioners of excise in towns. If
proposed constitutional amendments, or other propositions or
questions, may lawfully be voted upon thereat, there shall be one
ballot box at each polling place for the reception of ballots
upon each such amendment or proposition or question, which
shall be labelled and numbered to correspond with such
amendments, propositions or questions, respectively. There
shall be at each polling place, as many other boxes as may be
required by law to receive unvoted ballots. Each such ballot
or other box shall be provided with a sufficient lock and key,
and with an opening in the lid large enough and not larger
than may be necessary to allow a single folded ballot to be
easily passed through such opening into the box. Each-such
box shall be large enough to properly receive and hold all
ballots which may lawfully be deposited therein at any elec-
tion. (Id. § 13, p. 1608.)

60. Voting booths and guard rails. There shall be in
each polling place during each election, a sufficient number
of voting booths not, less than one for every fifty voters in
the election district. Each such booth shall be at least three
feet square, shall have four sides inclosed, each at least six
feet high, and the one in front shall open and shut as a door
swinging outwards and shall extend to within two feet of the
floor. Each such booth shall contain a shelf which shall be
one foot wide extending across one side of the booth at a
convenient height for writing, and shall be furnished with
such supplies and conveniences, including shelves, pens, ink,
blotting paper, pencils and mucilage as will enable the voters
to conveniently prepare their ballots for voting. Each booth
shall be kept clearly lighted while the polls are open, by
artificial light if necessary.

A guard rail shall be so constructed and placed at each
‘polling place that only such persons as are inside such rail can
Dury Unper tat Erection Law. 31

approach within six feet of the ballot boxes and of the booths.
The arrangement of the polling place shall be such that the
booths can only be reached by passing within the guard
rail, and that the booths, ballot boxes, election officers, and
every part of the polling places, except the inside of the booths,
shall be in plain view of the election officers and of persons
just outside the guard rail. (Id. § 14, p. 1609.)

61. Payment of election expenses. The expense of pro-
viding polling places, voting booths, supplies therefor, and
other furniture of the polling place, and the compensation of
the election officers in each election district, shall be a charge
upon the town in which such election district is situated,
except that such expenses incurred for the purpose of con-
ducting a village election not held at the same time as a
general election, shall be a charge upon the village.

The expense of printing and delivering the ballots and
cards of instruction to be used at a town meeting, city or vil-
lage election, not held at the same time as a general election,
and of printing the list of nominations therefor, shall be a
‘charge upon the town, city or village in which the election is
-held.

The expense of printing and delivering the ballots and
ecards of instruetion to be used in any county at any other
election, if no town meeting, or village election be held at the
same time therewith, and of printing the lists of nominations
‘therefor, shall be a charge upon such county.

The expense of printing and delivering the ballots and
eards of instruction to be used in any county at any such
other election, and of printing the lists of nominations there-
‘for, if a town meeting, city or village election be held in
-such county at the same time therewith, shall be apportioned
by the county clerk between such town, city or village and
‘such county, in the proportion of the number of candidates
for town, city or village officers on such ballots, respectively,
to the whole number of candidates thereon, and the amount
of such expense so apportioned to each such municipality
shall be a charge thereon. For the purposes of this section
the county of Kings includes only that portion of the county
outside the city of Brooklyn. All expenses lawfully incurred
32 Doty Unper tae Exvection Law.

by the board of elections of the city of Brooklyn shall be a
charge on such city.

The county clerk of each county, not salaried, shall be
paid by such county a reasonable compensation for his services
in carrying out the provisions of this chapter, to be fixed by
the board of supervisors of the county.

The town clerk of each town shall be paid by such town, a
reasonable compensation for his services in carrying out the
provisions of this chapter, to be fixed by the other members
of the town board of the town.

Ballot clerks and persons acting as such, and clerks of boards
of registry in cities, except New York and Brooklyn, shall
receive the same compensation for their attendance at an
election or meeting for registry in pursuance of law, as inspect-
ors of election, and be paid in like manner. An inspector of
election lawfully required to file any papers in a county clerk’s
office shall, unless he reside in a city or town in which such
office is situated, be entitled to receive as compensation there-
for, four cents a mile for every mile actually and necessarily
traveled between his residence and such clerk’s office, in going
to and returning from such office, and five dollars. (Id. § 17,
, p. 1611.)

62. Election districts in towns including cities. If a
town shall include a city, or portion of a city, only such elec-
tion districts as are wholly outside of the city shall be deemed
election districts of the town, except for the purposes of town
meetings. (Id. § 18, p. 1612.)

63. Transmission of election laws to clerks and election
officers. The secretary of state shall, at least sixty days
before the first general election held after this chapter takes

effect, transmit to the county clerk of each county a sufficient
number of copies of this chapter, as amended at the time of
the preparation thereof, to furnish one such copy to the
county clerk, and one to each town, village and city clerk and
to each inspector of election in such county, He shall annu-
ally, within sixty days before each general election thereafter,
transmit a like number of copies of the statutes amending or
‘repealing any portion of this chapter, and of such other stat-
utes relating to elections passed during each next preceding
Dury as Country CANVASSERS. 33

year, or such new compilations made by him of the statutes
relating to elections, as he shall deem advisable, to the county
clerk of each county,

The county clerk of each county shall forthwith transmit
one of each such copies to each such officer in such county.
Each copy so received by each such officer shall belong to the
office of the person receiving it. Every incumbent. of the
office shall preserve such copy during his term of office, and
upon the expiration of his term, deliver it to his successor.

(Ia.

64,

65.
66.
67.

68.
69.
70.
71.
72,
73.
74,
V5.
716.
77.

78.
79.
80.
81.

82.

§ 19, p. 1612.)

ARTICLE 2.
Duties of assessors as county canvassers.

Delivery and filing by the inspectors of papers relating to the
election.

Form and contents of certified statement of canvass.

County board of canvassers, how constituted.

When and where to meet; chairman; secretary; oath of office and
how administered.

Quorum.

Production of election district statements before county board,

Correction of clerical errors in election district statements.

Mandamus for correction of errors by county boards of canvassers.

Statements of canvass by county board.

Matters to be set forth in such statements,

In case of ballots objected to as marked for identification,

Certificates to statements.

Decisions of county board as to persons elected.

Determinations to be reduced to writing and published with
statements.

County clerks to transmit certified copies thereof to persons elected,

Certificate of board evidence of election.

Transmission of statements of county board to the secretary of state,

County clerk to transmit list of names, etc., of persons declared
elected, etc.

Duty of secretary of state.

Ordinarily, the supervisors of the several towns constitute,
collectively, the board of county canvassers to canvass the
votes cast at an election, but if for any reason there be no
supervisor in a town, or he be disabled from attending the

5
34 Duty as County CANVASSERS.

board of county canvassers, that duty devolves upon one of
the assessors of the town. (Id. § 117.) In such case the
assessor will find the following provisions a reliable guide in
the discharge of these duties:

64. Delivery and filing by the inspectors of papers
relating to the election. Section 117 of the Election Law
provides that if the election be other than an election of town,
city, village or school officers held at a different time from a
general election, the inspectors of each election district, except
in the cities of New York and Brooklyn, shall forthwith,
upon the completion of their certitied statement of the result,
made as required by section 115 of the Election Law, deliver
such certified statement to the supervisor of the town in
which the election district, if outside of a city, is situated
and if in a city, to one of the supervisors of such city. If
there be no such supervisor or he be absent or unable to attend
the meeting of the county board of canvassers, such certified
statement shall be forthwith delivered: to an assessor of such
town or city. (Laws of 1892, ch. 680, § 117, p. 1644.)

65. Form and contents of certified statement of canvass.
The original statements required by section 115, above referred
to, are to be made as follows: Upon the completion of the can-
vass, the inspectors, except in the cities of New York and
Brooklyn, are required to make and sign a written statement
thereof, showing the date of the election, the number of the
district, the town or ward and the county in which it was
held, the whole number of ballots received for each office, the
whole number cast for each person for such office and the
whole number of ballots objected to because marked for iden-
tification, written out at length in words and at the end thereof
a certificate signed by the inspectors to the effect that the
stateinent is in all respects correct.

Such inspectors are to securely attach to such statement one
official ballot of each kind voted for all the officers to be
chosen at such election. They are required to state in words,
at full length and written partly on such ballot and partly on
the paper to which it shall be attached, the whole number of
the ballots which were received, having the same names for
the same offices as the one attached.
Dury as County CANVASSERS. 35

If two or more ballots cast, varying from every official bal-
lot, shall have thereon the names of the same candidates for
the same offices throughout, only one of such ballots shall be
annexed to such statement and there shall be written partly
upon it and partly upon the paper, to which it is attached, a
statement of the number of such ballots cast. The ballots so
attached with such statements so written are to be deemed a
part of the certified statement of the canvass by the inspectors.

All other ballots cast at such election not containing the
names of the same candidates for the same offices as appear
upon any other ballot so cast, are required to be securely
attached to such statement.

Unless such election be an election of town, city, village or
school officers held at a different time from a general elec-
tion, such inspectors are required forthwith and before
adjourning to make two certified copies of such certified state-
ment of the result of the canvass. (Laws of 1892, ch. 680,
§ 115, p. 1643.)

See form No. 28.

66. County board of canvassers, how constituted. The
board of supervisors of each county, except New York, and
the assessors, if any, to whom the original statements of the
results of the canvass of the votes cast at any election in the
several election districts in such county shall be delivered in
pursuance of law, shall be the county board of canvassers of
such county. (Laws of 1892, ch. 680, § 130, p. 1646.)

67. When and where to meet; chairman; secretary ;
oath of office, how administered. The members of the
county board of canvassers of each county are required to
meet at the office of the county clerk thereof on the Tuesday
next after each election of public officers held in such county,
other than an election of town, city, village or district school
officers held at a different time from a general election. Upon
such meeting they are required to choose one of their number
chairman of such board. Such county clerk, or, if he be
absent or unable to act, the deputy county clerk of such
county, shall be the secretary of such board. The secretary
of the board shall thereupon administer the constitutional oath
of office to the chairman of the board, who shall then administer
36 Dury as County CANVASSERS.

such oath to each member and to the secretary of the board.
(Id. § 130.)

See form No. 24.

68. Quorum. A majority of the members of such board
shall constitute a quorum thereof.

If, on the day fixed for such meeting, a majority of any
such board shall not attend, the members of the board then
present shall elect the chairman of the board and adjourn to
some convenient hour of the next day. (Id. § 180.)

69. Production of election district statements before
county board. Thereupon the county clerk shall deliver to
such board all the original and certified copies of such state-
ments of results of canvass filed with or delivered to him.
All such original statements delivered to the members of such
board shall be then delivered to the board. If any member
of the county board of canvassers shall be unable to attend
the first meeting of such board, he shall at or before such
meeting cause to be delivered to the county clerk of such
county all such original statements delivered to him.

If at the first meeting of a county board of canvassers of
any county all such original statements of the results of the
canvass of the votes cast at such election in all the election
districts in the county, shall not be produced before the
board, the board shall adjourn to some convenient hour of the
next day, and the county clerk of such county shall, by special
messenger or otherwise, obtain such missing original state-
ments if practicable or certified copies thereof in time to be
produced before such board at its next meeting.

At such adjourned meeting or as soon as an original or cer-
tified copy of such statement of the result of the canvass of
the votes cast at such election in every election district in
the county shall be produced before such board, the board
shall from such original statements and certified copies pro-
ceed to canvass the votes cast in such county at such election
other than for town, city or village officers or upon propo-
sitions or questions upon which the voters of a portion only
of such county were entitled to vote. (Id. § 131, p. 1647.)

70. Correction of clerical errors in election district
Statements. If, upon proceeding to canvass such votes, it
Doty as County CANVASSERS. 37

shall clearly appear to any county board of canvassers that
certain matters are omitted from any such statement or copy,
which should have been inserted, or that any merely clerical
mistake exist therein, they shall cause such statement or copy
to be sent by one of their number, whom they shall depute
for that purpose to the inspectors or other canvassers whose
names are subscribed thereto, for correction, and the member
so deputed shall immediately give notice to such inspectors or
canvassers, who shall forthwith meet and make such correc-
tion as the facts of the case require; but such inspectors or
canvassers shall not change or alter any decision before made
by them, but shall only cause their canvass to be correctly
stated. The board of county canvassers may adjourn from
day to day, not exceeding three days in all, for the purpose of
obtaining and receiving.such corrected statements. (Id. § 132.)

71, Mandamus for correction of errors by county boards
of canvassers. The Supreme Court may, upon affidavit pre-
sented by any voter, showing that errors have occurred in any
statement or determination made by the state board of can-
vassers, or by any county board of canvassers, or that any such
board has failed to act in conformity to law, make an order
requiring such board to correct such errors, or perform its
ant in the manner prescribed by law or show cause wh
such correction should not be miade or such duty performed.
If such board fail or neglect to make such correction, or per-
form such duty or show cause as aforesaid, the court ma
compel such board, by writ of mandamus, to correct suc
errors or perform such duty; and if it shall have made its
determination and dissolved, to reconvene for the purpose of
making such corrections or performing such duty. Such meet-
ing of the board of state or county canvassers shall be deemed
a continuation of its regular session, for the purpose of ae
such corrections, or otherwise acting as the court may order, an
the statements and certificates shall be made and filed as the
court shall direct, and shall stand in lieu of the original certifi-
cates and statements so far as they shall vary therefrom, and
shall in all places be treated with the same effect as if such cor-
rected statement had been a part of the original required by law.

A special proceeding authorized by this section must be
commenced within four months after the statement or deter-
mination in which it is claimed errors have occurred was made,
or within four months after it was the duty of the board to
act in the particular or particulars as to which it is claimed
to have failed to perform its duty. (Id. § 133, p. 1648, as
amd. by Laws of 1894, ch. 302.)

472, Statements of canvass by county board. Upon the
completion by a county board of canvassers of their canvass
of the votes so cast in such county, they shall make separate
statements thereof as follows:
38 Durty as Country CANVASSERS.

1. One statement as to all the votes, if any, so cast for all
the candidates for each office of elector of president and vice-
president of the United States for which the electors of such
county were entitled to vote at such election ;

2. Another statement as to all the votes so cast for all the
candidates for each state office, and for each office of repre-
sentative in congress for which the electors of such county or
any portion thereof are entitled to vote;

3. lnother statement as to all the votes, if any, cast upon
every proposed constitutional amendment or other proposition
or question duly submitted to all the electors of the state at
such election ;

4. Another statement as to all the votes cast for all the
candidates for each office of member of assembly for which
the electors of such county, or any portion thereof, were enti-
tled to vote at such election ;

5. Another statement as to a)l the votes, if any, so cast for
all the candidates for each county office and office of school
commissioner for which the electors of such county, or any
portion thereof, were entitled to vote at such election ;

6. Another statement as to all the votes, if any, so cast
upon any proposition or question upon which only the electors
of such county were entitled to vote at such election. (Id.
§ 135.)

73. Matters to be set forth in such statements. Each
such statement shall set forth in words written out at length
all the votes so cast for all the candidates for each such office,
and if any such office was to be filled at such election by the
electors of a portion only of such county, all the votes cast
for all the candidates for each office in any such portion of
the county designating it by its proper district number or
other appropriate designation, the names of each such candi-
date and the number of votes so cast for each, the whole
number of votes so cast upon any proposed constitutional
amendment or other proposition or question and of all the votes
so cast in favor of and against the same respectively. (Id.)

74. In case of ballots objected to as marked for identifi-
cation. If upon any such canvass any statement or duly certi-
fied copy of statement of the result of the canvass of the votes of
Dury as County CANnvVASSERS. 39

any election district in such county shall have any ballot
annexed thereto, indorsed by the inspectors or canvassers to the
effect in substance that it was objected to as marked for identifi-
cation, the county board of canvassers shall count such ballot as
though not so marked, unless otherwise ordered by a court of
competent jurisdiction, but they shall add to each appropriate
statement in which the count of any such ballot or portion
thereof is included, a statement of the whole number of bal-
lots so indorsed and counted for all the candidates for each
office and the number of such ballots so counted for each
candidate. (Id.)

See forms of statements, forms Nos, 25-29.

75. Certificates to statements. Each such statement shall
be certified as correct over the signatures of the members of
the board or a majority of them and shall be filed and
recorded in the office of the county clerk of such county. (Id.)

See forms last above referred to.

76. Decisions of county board as to persons elected
to be members of assembly and county officers, etc.
Upon the completion of such statements, each county board of
canvassers is required to determine what person has been so
elected to each office of member of assembly to be filled by
the electors of such county, if constituting one assembly dis-
trict, or in each assembly district therein if there be more than
one, and each person elected to each county office of such
county to be filled at such election, and if there be more than
one school commissioner district in such county, each person
elected to the office of school commissioner to be filled at such
election in each such district. The county clerk of the county
of Hamilton shall forthwith transmit to the county clerk of the
county of Fulton, a certified copy of the statement so filed and
recorded in his office, of the county board of canvassers of
Hamilton county, as to all the votes so cast in Hamilton county
. for all the candidates and for each of the candidates for the
office of member of assembly of the assembly district composed
of Fulton and Hamilton counties; and the county clerk of
Fulton county shall forthwith deliver the same to the Fulton
county board of canvassers, who shall from such certified copy
and from their own statement as to the votes so cast for such
40 Dory as County CanvassErs.

office in Fulton county, determine what person was at such
election elected to such office.

Such board of each county shall determine whether any
proposition or question submitted to the electors of such
county only, has been adopted or rejected. (Id. § 136.)

77. Determinations to be reduced to writing and pub.
lished with statements. All such determinations are required
to be reduced to writing and signed by the members of such
board, or a majority of them, and filed and recorded in the
office of the county clerk of such county, who shall cause a copy
thereof and of the statements filed and recorded in his office
upon which such determinations were based to be published
in at least one newspaper published in such county, and in
such other newspapers published therein as the county board
of canvassers shall direct. (Id.)

See form No. 30.

78. County clerks to transmit certified copies thereof to
persons elected. The clerk of each county shall prepare as
many certified copies of each certificate of the determination
of the county board of canvassers of such county as there are
persons declared elected in such certificate, and shall, without
delay, transmit such copies to the persons therein declared to
be elected, respectively. (Id.)

79. Certificate of board evidence of election. The certifi-
cates 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.
S. 118, § 17; Birdseye’s Rev. Stats., ete., 2119.)

When only prima facie evidence. But it is only prima facie evidence of
such election, not conclusive, so far that it may be impeached in an action
of the nature of a quo warranto to oust a party claiming title to office under
it. In such an action the court may go behind the certificate of the can-
vassers, and even behind the ballot box, for testimony as to the intention
of voters. (People ex rel. Van Voast v. Van Slyck, 4 Cow. 297; People
ex rel. Yates v. Ferguson, 8 id. 102; People v. Cook, 8 N. Y. 67.)

When conclusive. Ina collateral controversy, however, between a party
holding an office under a certificate of canvassers and a stranger, such cer-
tificate is, it seems, conclusive evidence of the right of the party claiming
under it. (People v. Cook, supra.)

Power of canvassers. The duties of the canvassers are mainly ministerial,
They are to make their own canvass from the certificate of the district
inspectors, provided it is regular on its face and delivered to the proper
Doty as County CANvVASSERS. 41

officer within the time allowed by law. They cannot reject such certifi-
‘cate, nor ascertain the intent of the voters by examining witnesses or
testimony of any description except that which is in the certificate itself.
Thus, where 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 certificate of the town clerk that the persons acting
were not inspectors, it was held that the canvassers had exceeded their
power in receiving such evidence, ard that the return of the inspectors
should have been admitted. (People v. Cook, 8N. Y. 67, and cases cited
supra.) See, also, People ex rel. Sherwood v. The State Board of Can-
vassers (129 N. Y. 360, 374).

Cannot correct errors in returns. Section 132 of the statute, chapter 680
of Laws of 1892, above cited (corresponding with section 15 of title 5 of
chapter 130 of Laws of 1842), which authorizes the county board to depute
one of their number to return the certificates of the inspectors or other
-canvassers whose names were subscribed thereto, to those officers, to sup-
ply omissions and correct clerical mistakes, if any exist, and to adjourn,
‘in the meantime, to 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 cor-
rections of clerical mistakes, and not to alter any decision before made by
‘them, (8N. Y. 85.)

Abbreviated names and initials. The canvassers should allow all votes
‘the names on which are mis-spelled, if the mis-spelling does not materially
-alter the sound of thename. They should alsoallow the usual abbreviations
of a name, as Geo. for George, and Hen. for Henry, but they should reject
‘those votes when 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 or jury. (People ex rel. Yates 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, when 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 abbreviations 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 tribunals to decide for whom the initials
-were intended, after hearing evidence on the subject. (Id.)

Nor should the canvassers count ballots containing only the surname of
-a candidate. (People v. Stevens, 5 Hill, 617.)

6
42 Dury as County CANVASSERS.

Duty of canvassers ; what they are to determine. It is not the duty of a
board of canvassers to ascertain which of the candidates for an office was
in fact elected, but simply to determine from the documentary evidence
before them, furnished by the inspectors of election, upon which alone
they may act, the number of votes given for each candidate. (The Peo-
ple ex rel. Noyes v. The Board of Canvassers of Chemung County, 126
N. Y. 392.)

Statements must control where they differ from writing upon ballots
attached. Where, in the return made by the inspectors of election of a
district, in compliance with the Election Law, a discrepancy appears in
regard to the number of votes cast for a candidate for an office between
the statement thereof contained in the bedy of the certified statement and
the votes shown by the writing upon the ballots attached, the former
must control, and the board of county canvassers is bound thereby. So
held, under the Election Law of 1842, chapter 180. (1d.)

Correction of mistakes of inspectors. It seems, that the county board of
canvassers may cause any return to be sent back to the inspectors for the
purpose of correcting clerical errors, and where the inspectors have
omitted to attach sample ballots with the number of each cast written
partly thereon, as required by section 42 of chapter 130 of the Laws of
1842, and by section 182 of chapter 680 of the Laws of 1892, heretofore
cited (p. 36), the return may be corrected in this respect, but a return
properly made by the inspectors, of the vote as announced at the close of
the canvass, may not be sent or taken back for the purpose of a recount,
or to vary or contradict the result as expressed in the body of the
return. (Id.)

Where a board of county canvassers, in a case where such discrepancies
appeared in several returns, took the vote for the candidate as it appeared
by the writings upon the ballots attached, instead of as stated in the body
of the returns, and where the inspectors in one district, upon refusal of
the county clerk to file their returns, because of failure to attach sample
ballots, made out a new certified statement which varied from the origina}
as to the number of votes given to each of two opposing candidates for
the offices in question, held, that an order was properly granted directing
the issuing of a peremptory writ of mandamus requiring the board to
reconvene, recanvass and make a true and correct canvass. (Id.)

See, also, page 402, id., as to the history of the statutory provisions
upon the subject of attaching defective ballots to the statement.

Rule for construction of ballot law of 1890, as amended. The primary
object of the ‘Ballot Reform Act” (Ch. 262, Laws of 1890, amended by
ch, 296, Laws of 1891, and repealed by ch. 680, Laws of 1892) is to enable
the voter to cast his ballot without the possibility of revealing by the
act of voting the identity or political complexion of the candidates voted
for. It seems, therefore, that any construction of the statute which wilh
permit votes to be cast and counted which contain any caption or word
revealing what is so sought to be kept secret should be avoided. (The
People ex rel. Nichols v. The Board of County Canvassers of Onondaga
Co., 129 N. Y. 395.)
Dury as County CANVASSERS. 43,

Indorsement required of official ballots. The said act required the same
indorsement upon all the official ballots used at any polling place, and any
ballot cast having a different indorsement, and one disclosing the candi-
dates voted for, is void and may not be counted ; and this, without regard
to the question as to whether the change was made with intent to render
the ballot distinguishable, or as to whether the elector had knowledge or
means of knowledge of the improper indorsement. (Id.)

Canvassers prohibited from counting unindorsed official ballots, The pro-
visions of section 29 of said act, prohibiting inspectors of election from
depositing any ballot, except the unofficial ballot, provided for by section
21, not properly indorsed, or one “‘ having a distinguishing mark on the
outside thereof,” and the provisions of section 81 of said act, prohibiting
the canvasser from counting any such ballot, referred to the official ballots,
not to unofficial ballots other than those provided for in the act. (Id.)

Mandamus. In proceedings by mandamus to compel a county board of
canvassers to reject certain votes cast at a general election for P., a candi-
date for the office of state senator, these facts appeared: The county
clerk, in compliance with said act, caused official ballots to be printed for
each election district in the county, one for each of the political parties
that had made nominations ; all were alike indorsed, as prescribed by the
statute, with the designation of the polling places or election district for
which the ballots were prepared. In transmitting these ballots to the
town clerk, while those of all the parties, but the one of which P. was
the candidate for senator, were properly delivered, in nine of the election
districts the ballots of that party were transposed, so that those indorsed
for one district were sent to another, and were thus used and voted, and
thus the ballots for that party in each of said districts were indorsed with
the number or designation of another district, and could be distin-
guished from those of the other parties. Held, that an order granting the
writ prayed for was proper; that the defective ballots could not be con-
sidered as unofficial ballots, as they purported to be official ballots, and the
condition authorizing the use of unofficial ballots did not exist ; and that
said ballots could not lawfully be counted. (Id.)

Ballots improperly numbered, but which cannot be identified after they
are in the ballot box, must be counted, and do not come within the pro-
visions of said act of 1890. (People ex rel. Bradshaw v. Bidelman, 69
Hun, 576.)

Loss of ballots, The accidental loss of ballots ina single election dis-
trict, even though it prevent a return from tnat district, will not prevent.
the board of canvassers from completing their canvass or making their
return on the votes cast in districts regularly returned. (Ex parte Heath,
3 Hill, 42.) The casting of a marked ballot does not render the election.
void. (People v. Bidelman, supra.)

See, also, People ex rel. Hasbrouck v. Supervisors (185 N. Y. 522);
Montgomery v. O’Dell (67 Hun, 169); People ex rel. Osborne v. Canvassers
of Dutchess Co. (20 N. Y. Supp. 329), construing act of 1890.

When power exhausted, When the board of canvassers have completed
their canvass and made their certificate, their power is exhausted, and they”
44 Durty as County CANVASSERS.

cannot afterwards reverse their decision and make a different determina.
tion. (Hadley v. Mayor of Albany, 33 N. Y. 608.) 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 canvass-
ers, nor have power to review former acts or to correct errors. (People ex
rel, Bailey v. Supervisors of Greene, 12 Barb. 217.) See, however, the
provisions of section 133 of the Election Law (Ch. 680 of Laws of 1892),
cited at page 37, ante, which is substantially a re-enactment of section 1
of chapter 360 of Laws of 1880, which chapter is repealed by said act of
1892.

80. Transmission of statements of county boards to
the secretary of state. Section 136 of the Election Law
provides that upon the filing in the office of a county clerk
of astatement of the county board of canvassers as to the
votes cast for candidates for the offices of electors of president
and vice-president, or as to the votes cast for candidates for
state offices and representatives in congress, or as to the votes
cast upon any proposed constitutional amendment or other
proposition or question submitted to all the electors of the
state, such county clerk shall forthwith make three certified
copies of each such statement, and within five days after the
filing thereof in his office, transmit by mail one of such copies
to the secretary of state, one to the governor, and one to the
comptroller. The governor and comptroller shall forthwith
upon the receipt thereof by them, deliver such certified copies
to the secretary of state. If any such certified copy shall not
be received by the secretary of state on or before the last day
of November next after a general election, or within twenty
days after a special election, he shall dispatch a special mes-
senger to obtain such certified copy from the county clerk
required to transmit the same; and such county clerk shall
immediately upon demand of such messenger, at his oftice,
make and deliver such a certified copy to such messenger who
shall, as soon as practicable deliver it to the secretary of
state. (Laws of 1892, ch. 680, § 136, p. 1650.)

81. County clerk to transmit list of names, etc., of per-
sons declared elected, etc. The county clerk of each county
shall transmit to the secretary of state, within twenty days
after a general election and within ten days after a special
Property or Inprvipvats Liaste to TAXATION. 45.

election, a list of the name and residence of each person
determined by the board of county canvassers of such county
to be elected members of assembly, school commissioner and
to any county office; and on or before the fifteenth day of
December in each year, a certified copy of the official canvass:
of the votes cast in such county by election districts at the
next preceding general election. (Id.)

82. Duty of secretary of state. The secretary of state
shall obtain from the governor and comptroller such certified
copies so transmitted to them, and file the same in his
office. (Id.)

TITLE V.
OF PROPERTY OF INDIVIDUALS LIABLE TO TAXATION,

, Lands and personal estate taxable.

. ‘ Land” defined.

. * Personal estate” defined.

. Debts and obligations within the state deemed personal estate.

SRR

83. Lands and personal estate taxable. All lands and
all personal estate within this state, whether owned by indi-
viduals or by corporations, shall be liable to taxation, subject
to the exemptions hereinafter specified. (1 R. 8. 387, §1;
Birdseye’s Rev. Stats., etc., 2951.)

Construction of statute. The above provision of the statute, that ‘‘all
lands and personal estate within this state shall be liable to taxation,”
subject to certain exemptions, is not modified or enlarged by subsequent
legislation directing that ‘‘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,” etc. (1 R. 8. 369, § 5, as amd. by Laws of 1851, ch. 176,
§ 2; Birdseye’s Rev. Stats., etc., 2961), so as to make personal property
not within the state liable to taxation. (People ex rel. Jefferson v. Gardner,
51 Barb. 852; People ex rel. Trowbridge v. Commissioners of Taxes, 4
Hun, 595; affd., S. C., 62 N. Y. 680.) The liability of personal property
to taxation depends upon whether or not it is, at the time the assessment
is made, within the state. (Id.) Money owned by a resident of this state,
but invested in loans in other states, upon securities taken and retained by
agents of the owner in those states, is not liable to taxation in this state,
id.) The legal fiction that personal estate follows its owner does not pre-
vail in determining whether personal property which is actually out of
the state is liable to taxation here. (Id.)
AG Property oF Inprvipvats LiaBLe To TAXATION.

A resident of this state is not liable to taxation on personal property
situated out of the state; on the other hand, the personal property of a
non-resident situate here is liable to taxation with such exceptions only as
are prescribed by the laws of the state. (People ex rel. Hoyt v. Commis-
sioners of Taxes, 23 N. Y. 224.)

Thus, where the relator lived in the city of New York, and was taxed
for personal property invested in business in New Orleans, the Court of
Appeals held the assessment erroneous. (Id.)

Incorporeal hereditaments, as the right to receive wharfage, etc., are
not lands or personal estate and are not property taxable. (Boreel v.
Mayor, 2 Sandf. 552, decided in 1849.) See the statute cited in the next
paragraph existing at the time of that decision, as amended by Laws of
1873, ch. 5380, and by Laws of 1881, ch. 298. See, also, People v. Com-
missioners (10 Hun, 207), cited infra.

84. “Land” defined. The term “land” as used in this
chapter, shall be construed to include the land itself [above and
under water]; all buildings and other articles [and structures,
substructures and superstructures] erected upon, [under or
above], or affixed to the same; [all wharves and piérs, includ-
ing the value of the right to collect wharfage, cranage or
dockage thereon ; all bridges ; all telegraph lines, wires, poles
and appurtenances; all surface, underground or elevated rail-
roads; all railroad structures, substructures and superstruc-
tures, tracks and the iron thereon; branches, switches and
other fixtures permitted or authorized to be made, laid or
placed in, upon, above or under any public or private road,
street or grounds; all mains, pipes and tanks laid or placed in,
upon, above or under any public or private street or place];
all trees and underwood growing upon land; and all mines,
minerals, quarries and fossils in and under the same, except
mines belonging to the state. The term “real estate” and
“real property,” wherever they occur in this chapter, shall be
construed as having the same meaning as the term “land”
thus defined. (1 R. S. 387, § 2, as amended by Laws of 1873,
ch. 530, and by Laws of 1881, ch. 293; the words above given
in brackets were inserted by the amendenenta of 1873 and
1881; Birdseye’s Rev. Stats., etc., 2952.)

Elevated railway. An elevated railway upon pillars in a public street
is land under this statute. (See People ex rel. N. Y. Elevated R. R. Co. v.
Commissioners of Taxes, 82 N. Y. 459.)

Mains, pipes and tanks of natural gas company. The mains, pipes and
tanks of a foreign corporation furnishing natural gas to consumers, laid
or located beneath or upon the streets of a village in this state, under a
Proverty or Inprvipvats LiaBLE To TAXATION, 47

grant from the village, together with a lot upon which the tanks stand,
are required by chapter 293 of 1881 to be assessed as real estate, ‘‘at its
full and true value,” but the value of the rights and privileges granted by
the village to the company, and of a contract with another company under
which the gas was supplied, should not be considered in determining that
value. (People ex rel. Keystone Gas Co. v. Martin, 48 Hun, 193.)

Such rights and privileges granted by the village are nottaxable. They
constitute a franchise which is in no case the subject of taxation except
by special statute. (Id.)

Lessee’s interest in real estate, The interest of the lessee of real estate
is taxable as real estate. (Trustees of Elmira v. Dunn, 22 Barb. 402.)

Building and fixtures, right to erect. The term “lands,” as used in the
statute in relation to assessment and taxation (1 R. S. 360, §§ 1, 2),
includes such an interest in real estate as will protect the erection or
affixing and possession of buildings and fixtures thereon, though unaccom-
panied by the fee, and such an interest, with the buildings and fixtures,
may be assessed to the owner thereof. (People ex rel. Dunkirk & F. R.
Co. v. Cassity, 46 N. Y. 46.)

One covenanted, upon the grant of water lots by the city of New York,
to build and maintain a public wharf thereon, he to have the wharfage,
cranage, benefits and advantages therefrom. Held, that his interest was
“land” within the statute of taxation. (People ex rel. Smith v. Commrs.,
10 Hun, 207.)

85. “Personal estate” defined. The terms “ personal

estate” and “ personal property,” wherever they occur in this
chapter, shall be construed to include all household furniture ;
moneys; goods; chattels; debts due from solvent debtors,
whether on account, contract, note, bond or mortgage; public
stocks ; and stocks in moneyed corporations. They shall also
be construed to inciude such portion of the capital of incor-
porated companies, liable to taxation on their capital, as shall
not be invested in real estate. (1 R. S. 388, § 3; Birdseye’s
Rev. Stats., etc., 2952.) ‘

Personal estate in possession of agent. The question what shall be deemed
personal estate, in the possession or under the control of an agent, within the
meaning of the statute, was considered in the case of Lord v. Arnold (18
Barb. 104). It was held that, where one is the agent of another for the
sale of real estate in his vicinity, and for making contracts for sales, and
for receiving the consideration agreed to be paid by the purchasers, and as
such agent has in his possession contracts for the lands executed by his
principal who resides in another place, and by the several purchasers of
the land, the amount owing by the purchasers on such contracts is not
subject to taxation against the agent, as personal estate in his possession or
under hig control as such agent.

Court funds and securities. Funds and securities held by the courts
are personal property of the persons owning them, and should be assessed
48 Property oF Inpivipvuats Liasite To TaxaTION.

to such persons as part of their personal property, at their respective
places of residence. (Matter of Kellinger, 9 Paige, 62.)

86. Debts and obligations within the state deemed per-
sonal estate. Laws of 1883, chapter 392, section 1, enacts as
follows: All debts and obligations for the payment of money
due or owing to persons residing within this state, however
secured or wherever such securities shall be held, shall be
deemed for the purpose of taxation personal estate within the
state, and shall be assessed as such to the owner or owners
thereof in the town, village or ward in which such owner or
owners shall reside at the time such assessment shall be made
(but nothing herein contained shall in any manner authorize
the assessment of the same property in more than one place in -
this state in any one year), nor shall any personal property or
estate exempt from taxation under the laws of the United
States be liable to assessment under the provisions of this act.
(Laws of 1883, p. 568; Birdseye’s Rev. Stats., etc., 2962.)

Shares in national banks. In assessing personal property for taxation
the owner of shares of the capital stock of a national bank is entitled to
have deducted from their taxable value the amount of a promissory note
for money borrowed to buy United States bonds, which are pledged as
collateral security for the note, although the transaction was a device to
escape assessment and taxation. (People ex rel. Thurman vy. Ryan, 88
N. Y. 142.) But see amendment to subdivision 4 of section 9, 1 Revised
Statutes, 390, by chapter 202 of Laws of 1892, page 447, cited on page 87,
post.

Personal securities in another state. The statute relating to personal
property was not intended to subject to taxation personal securities actu-
ally in another state, held, managed and controlled, and liable to taxation
there. (People ex rel. Jefferson v. Smith, 88 N. Y. 576.)

“Owners” does not include trustees under act of 1883. The provision
above cited of the act of 1883 (Ch. 392) refers to debts or obligations
which are solely due or owing to residents of this state; it does not
include as owners persons who are trustees only, and, while under the old
law, if a trustee residing here has possession of such securities he may be
assessed for them as a trustee in possession, even if there be other trustees
non-residents, the resident trustee may not be assessed for securities not
held by him and not within this state, but which are in the possession of
one of the non-resident trustees. (People ex rel. Darrow v. Coleman, 119
N. Y. 187.)

Accordingly held, where two of three co-trustees resided in this state,
and the other resided in another state, the beneficiaries also being non-
residents, that an assessment of securities in the hands of the non-resident
trustee was void. (Id.)
Property Exempt rrom TAXATION. 49

This statute was passed the year subsequent to the decision of the case
of People ex rel. Jefferson v. Smith (supra), and the inference is not a
labored one, which concludes that the law was enacted to meet that decis-
ion. (Id., per PEcKkHAM, J., p. 139.)

Where securities belonging to a trust fund were in possession of three
trustees, jointly in another state, two of the trustees being residents of
that state, and the other of this state, held, that they were not taxable in
this state under the said act of 1883. (People ex rel. Day v. Barker, 135
N. Y. 656.)

Also held, that the question was not affected by the fact that such secu-
rities were bonds secured by mortgages upon lands in this state. (Id.)

Statutes of 1850 and 1851 unrepealed. The provisions of Laws of 1850,
chapter 92, Laws of 1851, chapter 176, relating to the assessment of per-
sonal property, in the case of a resident of different towns, were not
repealed by Laws of 1883, chapter 392. (Bowe v. Jenkins, 69 Hun, 458.)

Where a person’s principal place of business is in a city, and he has a
residence there as well as another on a farm in another town, he is prop-
erly taxable for personalty in the city ward in which he resides. (Id.)

A person who lived in a hired house in New York city during the win-
ter, but lived the rest of the year in a house he owned out of the state,
where he voted and was taxed, and who was not engaged in business in
New York, held, not to be a resident thereof under said act of 1883, and
not liable there to personal tax. (People ex rel. Lorillard v. Barker, 70
Hun, 397.)

See, also, People ex rel. Lawrence v. Barker (44 State Rep. 695; 17 N.
Y. Supp. 834).

TITLE VI.

OF PROPERTY EXEMPT FROM TAXATION,

87. Exemption under general statute.

88. Property of soldiers’ monument agsociation.
89. Lands sold by the state.

90. Assessments upon certain unappropriated lands,
91. Owner of stock.

92. Poorhouses.

93. Lands of agricultural societies.

94, Demands sent to this state for collection,

95. Turnpike and plank-road corporations,

96. Indian reservations.

97. Property of rural cemetery associations.

98. Foreign capital.

99. Deposits in savings banks, etc.

it
50 Property Exempt From TaxaTION,

100. Foreign marine insurance company, what premiums of, exempted.

101. Military exemption.

102. Vessels in foreign trade.

108. Railroad aid bonds.

104. Real and personal property of religious, charitable and educational
corporations and associations.

105. Provisions of chapter 191 of Laws of 1889, as amended,

106. Dividend on stock exempted from taxation.

107. Accumulations of co-operative savings and loan associations,

108. Life and casualty insurance corporations.

109. Fire companies organized under chapter 397 of Laws of 1873 in
villages.

110. Gas-light companies.

111. Property of social, literary, etc., societies.

112. Hospital, etc., corporations, property of.

113. List and statement of exempt property to be made for supervisors,

87. Exemption under general statute. The provisions
of the New York Revised Statutes (1 R. 8. 388, § 5) in regard
to such exemption are as follows: The following property
shall be exempt from taxation:

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

Money continuously invested in cotton grown in the United States and
" cleared at the custom house, and on shipboard for exportation to a foreign
state or country, held, not exempt under the Federal Constitution, which
prohibits states from levying imports, taxes and duties on imports or
exports. (People ex rel. Haneman v. Tax Commrs. of New York, 10
Hun, 254; affd. upon opinion at General Term, 73 N. Y. 607.)

United States securities. It was held by the Court of Appeals of this
state that stock in the public debt of the United States, whether owned
by individuals or by corporations, issued without an express enactment
exempting it from taxation, is taxable under the laws of this state (People
ex rel. Bank of Commonwealth v. Commrs. of Taxes, etc., of New York,
23 N. Y. 192); but that case was taken by writ of error to the Supreme
Court of the United States, and there the judgment was reversed (2 Black,
620), the court holding that that portion of the capital of a bank invested
in the stocks, bonds or other securities of the United States was not liable
to taxation by state authority. (See People ex rel. Otsego Co. Bank v.
Supervisors of Otsego Co., 51 N. Y. 401, 404.) See, also, section 3701 of
the United States Revised Statutes, by which it is provided that all stocks,
bonds, treasury notes and other obligations of the United States shall be
exempt from taxation by or under state or municipal or local authority. By
section 5413 of the same statutes it is provided that the words ‘‘ obligation
or other security of the United States” shall be held to mean all bonds, cer-
tificates of indebtedness, national bank currency, coupons, United States
Property Exempt rrom Taxation. 51

notes, treasury notes, fractional notes, certificates of deposit, bills, checks
or drafts for money drawn by or upon authorized officers of the United
States, stamps and other representatives of value, of whatever denomina-
tion, which have been, or may be, issued under any act of congress. This
exemption is not for the benefit of the holder of the securities, but for
that of the national government. States cannot control the national
government within its constitutional powers, for there it is supreme; nor
can they tax its obligations for the payment of money issued for purposes
within that range of powers, because such taxation necessarily implies
the assertion of the right to exercise such control. (People v. Donnelly,
36 How. Pr. 258.)

Bequest to United States. Under the provision of the Collateral Inherit-
ance Tax Act of 1892 (§ 1, ch. 399, Laws of 1892), which imposes a tax
upon the transfer ‘‘ by will or intestate law” of any property of the value
of $500 ‘‘to persons or corporations not exempt by law from taxation,” a
bequest to the United States is subject to the tax so imposed. The tax is
not assessed upon the property, but on the right of succession under the
will, and the property that vests under it in the United States is the net
amount of the bequest after the succession tax is paid. (Matter of Mer-
riam, 141 N. Y. 479.)

2. All lands belonging to this state or the United States.*

State lands are liable to assessment for improvements of a local
character under special laws, if such assessment is authorized by the
Aegislature. (Hassan v. City of Rochester, 67 N. Y. 528.)

3. Every building erected for the use of a college, incor-
porated academy or other seminary of learning, and in actual
use for either of such purposes, every building for public
worship, every school house, court house and jail used for
either of such purposes, and the several lots’ whereon such
buildings so used are situated, and the furniture belonging to
each of them. (As amended by Laws of 1883, ch. 397, by
inserting words in italics.)

Meaning of term ‘‘lot.” By the term ‘‘lot” is meant the whole lot upon
which the buildings are situated, without regard to size or value. In this
case about fifty acres were thus exempted. (People v. Commissioners, etc.,
6 Hun, 109.) See, also, People ex rel. Academy of the Sacred Heart v. Bar-
ber et al., Assessors (42 Hun, 27; affd., S. C., without opinion, 106 N. Y.
€69).

Cai divided by a highway. College grounds which have been divided.
by the construction of a highway into two lots, on one of which stand the
college buildings, and the other of which is used for a garden and walks

 

* This subdivision was amended so as to read as specified by Laws of
1878, chapter 191, but that act was repealed by Laws of 1879, chapter 140,
thus probably repealing the subdivision. (See People ex rel, Canajoharie
Nat. Bank v. Supervisors, 67 N. Y. 109.)
52 Property Exempt rrom TaxatIon.

for the college, the same as before the division, are still exempt. (People
ex rel. St. John’s College v. Commissioners of Taxes, etc., of N. Y., 10
Hun, 246.)

Exclusive property of a religious society, When a religious society, within
the meaning of the act, is the owner of a leasehold interest in land for a
term of years, with the privilege of renewal, and the absolute owner of
the building thereon, and the property is used as a school house, the
society being bound to pay the taxes and assessments, the property is the
“exclusive property” of the society within the meaning of the act, and
isexempt from taxation. (Hebrew Free School Association v. Mayor, 4
Hun, 446.)

When exemption not waived by leasing. The exemption isnot waived by
an incorporated academy or seminary of learning by leasing the buildings
and premises used by it asa boarding house duritg the usual summer
vacation. (Temple Grove Seminary v. Cramer, 98 N. Y. 121, affg. 8. C.,
26 Hun, 309.) But the buildings erected by the lessees upon lands of a
benevolent association, exempt by its charter, are liable to taxation when
leased for the term of eight years, the lessees being required to erect
buildings upon the land and pay a stipulated rent and all ordinary taxes
which might be imposed upon the premises, the lease providing for a
renewal thereof upon the expiration of the term, and for a further renewal
unless the lessors should take and pay for the buildings at their appraised
value. (People ex rel. Otto v. Board of Assessors, 27 Hun, 559.)

Private boarding school not exempt. A building erected for the use of
and occupied as a private boarding school, is not exempt from taxation
under the above statute. (Chegaray v. Mayor, 18 N. Y. 220.) The
school houses referred to in the statute are those used for the public com-
mon schools. Buildings erected and used for private unincorporated
seminaries of learning are not exempt from taxation. The dictum of
Rueexss, J.,in Chegaray v. Jenkins (1 Seld. 876), overruled. (Id.) The
words ‘school house ” refer only to such buildings, with the sites upon
which they are situated, as the district would have been compelled to pay
a tax upon as owner, if it had not been for the exemption created by the
statute. (People ex rel. Rorke v. Board of Assessors, 32 Hun, 457; affd.,
8. C., 97 N. Y. 648; Church of St. Monica v. Mayor, etc., 119 id. 91, 94.)

NV. Y. Medical College. The land and the buildings of the New York
Medical College and Hospital for Women are not exempt. (People ex
rel. N. Y. Medical College, etc., v. Allan Campbell, as Comptroller, 93 N.
Y. 196.)

Conveyance to religious corporation before tax became lien. A religious
corporation created under the laws of this state received, on June 15, 1883,
a deed of real estate situated in the city of New York, and commenced, on
the twenty-eighth of that month, to erect a church upon it. On August
29, 1883, a tax against the property was confirmed by the board of alder-
men. Held, as the tax was not a lien upon the property at the time when
title to it was received by the corporation, that the tax was unlawful.
(St. James’ Church v. Mayor, etc., of N. Y., 41 Hun, 399.) See, also, Wash-
ington Heights M. E. Church v. Mayor, etc., of N. Y, (20 Hun, 297).
Property Exempt rrom TAXxAtIon. 53

Y. M. 0. A. of New York not exempt. The Young Men’s Christian
Association of the city of New York, incorporated under the act of 1866
(Ch. 350), is not a seminary of learning within the meaning of the above
statute. (Y.M.C. A. of N. Y. v. Mayor, etc., of New York, 118 N. Y.
187, reversing S.C.,44 Hun, 103.) Such association erected on lots owned
by it a building, the basement of which contained a gymnasium, bowling
alley and bath room; above were twenty-two rooms, one of which only
was devoted to purposes of public worship, and that was also used as a
lecture hall. Held, that the premises were not exempted from taxation
under the general act (supra), exempting ‘‘every building for public wor-
ship,” as the same is modified in its application to the city of New York
by the ‘‘ Consolidation Act,” as they were not exclusively used for such
purpose. (Id.)

Schoot house. Certain premises in New York city were purchased by D.
and conveyed to him individually, prior to the imposition of a tax there-
upon. D. purchased for the plaintiff, a Roman Catholic church, unincorpo-
rated when the tax was imposed. Some years after the tax had been
laid, plaintiff was incorporated as a church but not asa school, and said
premises were conveyed to it by D. Prior to said conveyance to D., and
ever since, said premises were used exclusively for school purposes under
the management of D. as pastor, all branches of common school education
being taught. Held, that said premises were not a ‘“‘school house” within
the meaning of the above provisions of the Revised Statutes, and were not
exempt from taxation under said provisions. (Church of St. Monica v.
Mayor, etc., of N. Y., 119 N. Y. 94.)

Church to be built. Lands set apart as a situation for a church to be
built are not exempt, nor do lots used as a cemetery become exempt
by the erection upon them of a burial chapel. (Trinity Church v. Mayor
of New York, 10 How. Pr. 138.)

Term ‘‘local.” The term ‘‘local,” as used in the provisions of the act
incorporating the Pratt Institute (§ 10, ch. 398, Laws of 1887), which
exempts from “local taxation” property of the institute in the city of
Brooklyn occupied and used for its corporate purposes, was intended to
distinguish the taxation referred to from that which is general and for the
whole state, and so the provision exempts the property from all taxation
except for state purposes.

Accordingly held, that the corporation was exempted from taxation
upon such property for county as well as for city purposes. (People
ex rel. Pratt Institute v. Assessors of Brooklyn, 141 N. Y. 476.)

4, Every poorhouse, almshouse, house of industry and
every house belonging to a company incorporated for the
reformation of offenders, or to improve the moral condition of
seamen, and the real and personal property used for such pur-
poses belonging to or connected with the same. Provided,
however, that no private company or incorporated institution
or almshouse shall be entitled to such exemption whose gross
54 Property Exempt FRoM TAXATION.

annual income from its real and personal property shall exceed
$200,000. (As amd. by ch. 713, Laws of 1892, by adding
the proviso.)

Almshouse. A benevolent association incorporated by chapter 170 of
Laws of 1851, for the ‘‘ purpose of affording pecuniary and other relief to
such persons, natives of Switzerland, or of Swiss origin, as may be in the
United States, and in need of assistance,” purchased in 1883 certain real
estate, and had ever since owned and possessed the same exclusively ‘to
give a temporary home, asylum and relief to the sick, necessitous and
otheis who may be proper objects of its bounty in accordance with its
charter,” deriving no income from the premises, and constantly relieving
persons who would otherwise be likely to become a charge upon the city
and county of New York.

Held, that the premises were exempt from taxation as an ‘‘almshouse”
under subdivision 4 of section 4, 1 Revised Statutes, 388, above cited.
(People ex rel. Swiss Benevolent Society v. Commissioners of Taxes, 36
Hun, 311.)

A corporation incorporated by chapter 232 of Laws of 1838, the object
of which was to ‘‘ provide and maintain a place of refuge for colored
orphans, where they shall be boarded and suitably educated,” purchased
real estate in New York city, which with the buildings thereon were used
for the purposes of its incorporation. Held, that the building upon the
land in question was an ‘‘almshouse,” within said provision, and as such
it and the land were exempt from taxation, (Association for Colored
Orphans v. Mayor, etc., of New York, 104 N. Y. 581, affirming, upon a
different ground, the judgment in same case, 38 Hun, 593.)

A corporation named ‘‘The Home for Aged Men” was incorporated
under the general act for charitable purposes. Its certificate of incorpora-
tion provided that its object should be ‘‘the support of respectable, aged,
indigent Protestant men who are unable to support themselves, and who
have been actual residents of the city of P. for five years next preceding
the application for such support.” Under its by-laws, an entrance fee is
charged to those seeking its benefits. Held, that said home was an alms-
house within the meaning of the Revised Statutes (1 R. S. 888, § 4), and
so exempt from taxation ; that the charges authorized to be made by the
by-laws did not operate to deprive it of the exemption to which it other-
wise would be entitled. (Matter of Will of Vassar, 127 N. Y. 1, revers-
ing 8. C., 58 Hun, 378.)

The plaintiff was a charitable corporation created by special acts for the
purpose of taking charge of foundlings and other infants, and providing
for their support and moral, physical, intellectual and industrial education,
and of providing, also, such lying-in wards and such methods of care and
guidance as should tend to prevent the maternal abandonment of homeless
infants, and diminish the moral dangers and personal sufferings to which
homeless mothers are exposed. It was also authorized to establish and
maintain schools. Certain real estate acquired and held by the corpora-
tion for the purposes for which it was created was assessed by the town
Property Exempt rrom Taxation. ‘55

assessor and returned to the board of supervisors, A tax having been
levied upon it and a warrant issued to the collector this action was brought
to have the assessment vacated and the collection of the tax enjoined.
Before an answer was served a temporary injunction was granted restrain-
ing the collection of the tax, but the same was subsequently vacated upon
the defendant’s application.

Held, that the purposes for which the plaintiff was created were sub-
stantially the same as those for which poorhouses and almshouses are
instituted, and that-it was entitled to the exemption from taxation con-
ferred upon the latter by section 4 of 1 Revised Statutes, 388.

That its property, being exempt from taxation, was beyond the jurisdic-
tion of the assessing officers, and that the assessment and levy were void.

That the court erred in vacating the temporary injunction. (New York
Infant Asylum v. Supervisors, 31 Hun, 116.)

5. The real and personal property of every public library.

Pudlic library. A corporation located in New York city was incorpo-
rated, among other purposes, for the encouragement and advancement of
geographical science, and for ‘‘the permanent establishment in the city
of New York of an institution in which shall be collected, classified and
arranged geographical and scientific works, voyages, etc., having especial
reference to that kind of information which should be collected, preserved,
and be at all times accessible for public uses in a great maritime and com-
mercial city.” A public library has always been, and at the time of the
application still was, kept by such corporation free and open to all.
Held, that said corporation, the relator, was entitled to exemption from
taxation as a ‘‘ public library” by virtue of 1 Revised Statutes, 388, sec-
tion 4, subdivision 5. (People ex rel. American Geographical Society v.
Commissioners of Taxes, 11 Hun, 505.)

6. All stocks owned by the state or by literary or charitable

institutions.

Section 326 of chapter 409 of Laws of 1882 enacts that the provisions
of this subdivision (6) are thereby declared to be for the benefit of the state
or the institutions owning such stocks, and not for the benefit of the
moneyed or stock corporation by whom the dividend is declared. (Birds-
eye’s Rev. Stats., etc., 234.)

7. The personal estate of every incorporated company not
made liable to taxation on its capital in the fourth title of this
chapter.*

8. The personal property of every minister of the gospel,
or priest of any denomination, or every such minister or priest
who is permanently disabled by impaired health from per-
forming the active duties of the ministry, and every such
minister or priest who has reached the age of seventy-five
years ; and the real estate of such minister or priest, or such

 

*Title 4 of chapter 13,1 R. S. 414, is here referred to.
56 Property Exempt From TaxXatTION.

disabled or aged minister or priest, when occupied by him, pro-
vided such real and personal estate do not exceed the value of
one thousand five hundred dollars; and, (As amended by ch,
537, Laws of 1884, by inserting the words in italics)

If the real and personal estate, or either of them, of any
minister or priest, exceed the value of one thousand five hun-
dred dollars, that sum shall be deducted from the valuation
of his property, and the residue shall be liable to taxation.
(1 R. S. 388, § 5; Birdseye’s Rev. Stats., etc., 2953.)

Minister or priest, exemption of. Ina proceeding under chapter 269 of
Laws of 1880, taken before the amendment of 1884 to 1 Revised Statutes,
388, subdivision 8, the petitioner claimed to be entitled to the exemption
of $1,500 given by the statute to ministers of the gospel. Itappeared that
at the time of his application he was, and since 1830 had been, a minister
of the Reformed Church in America, in good standing; that by reason of
old age and the loss of his sight he had for the last fifteen years withdrawn
from the active.duties of his profession, although he had, during that
period, performed its functions occasionally as opportunities presented
themselves. He was engaged in no secular occupation. Held, that he
was entitled to the exemption. That asthe value of the real estate for
which alone he was assessed exceeded the sum of $1,500, he was entitled,
under section 5, 1 Revised Statutes, 388, above cited, to have the sum of
$1,500 deducted from its assessed value, although the said real estate was
not then occupied by him. That as the assessors acted in good faith in
refusing to allow the exemption, and not with gross negligence or with
malice, they should not be charged with the costs of the proceedings,
(People ex rel. Mann v. Peterson, 31 Hun, 421.)

Ministers or priests ought not to be exempt, as above provided, unless
they are engaged in religious teaching as a business; those who have
abandoned or retired from the calling are not to be exempted, even though
they occasionally teach or exhort. We find no decision to that effect, but
such must be the evident intention of the law. Says Mr. Justice GREEN,
in Vail v. Owen (19 Barb. 22): ‘‘The proposition that ‘once a priest
always a priest,’ may be well enough as an ecclesiastical maxim, but it will
hardly be claimed, I take it, that one who abandons that calling and
takes up another is still entitled to the statute exemption from taxation.”
The question did not, however, arise in the case, and no controlling
opinion was rendered.

A priest or minister, to sustain an action against the assessors for assess-
ing him, must show not only that he was such, but that the value of both
his real and personal property did not exceed $1,500. He is liable to be
taxed for the excess over that sum. (Prosser v. Secor, 5 Barb. 607.)

9. All property exempted by law from execution.

What personal property is exempt, when owned by a house-
holder. The following personal property, when owned by 4
Property Exemeprt rrom Taxation. 51

householder, is exempt from levy and sale by virtue of an
execution ; and each movable article thereof continues to be
so exempt, while the family, or any of them, are removing
from one residence to another:

1, All spinning wheels, weaving looms, and stoves, put up,
or kept for use, in a dwelling house; and one sewing machine,
with its appurtenances.

2. The family Bible, family pictures, and school books, used
by or in the family; and other books not exceeding in value
fifty dollars, kept and used as part of the family library.

3. A seat or pew, occupied by the judgment debtor, or the
family in a place of public worship.

4, Ten sheep, with their fleeces, and the yarn or cloth
manufactured therefrom; one cow; two swine; the neces-
sary food for those animals; all necessary meat, fish, flour,
groceries and vegetables, actually provided for family use
(whether gathered or growing, 25 Wend. 870); and neces-
sary fuel, oil and candles, for the use of the family for sixty
days.

5. All wearing apparel, beds, bedsteads, and bedding, nec-
essary for the judgment debtor and the family; all necessary
cooking utensils; one table; six chairs; six knives; six forks;
six spoons; six plates; six tea cups; six saucers; one sugar
dish ; one milk pot; one tea pot; one crane and its append-
ages; one pair of andirons; one coal scuttle ; one shovel; one
pair of tongs; one lamp; and one candlestick.

6. The tools and implements of a mechanic, necessary to
the carrying on of his trade, not exceeding in value twenty-
‘five dollars. (Code Civ. Pro. § 1390.)

A ‘householder ” is the head, master or person who has charge of and
“provides fora family, It has been held that one who rents a house and
‘keeps boarders and servants is a householder, even though he has no wife
or child for whom he provides, (Hutchinson v. Chamberlain, 11 N. Y.
Leg. Obs. 248; Van Vechten v. Hall, 14 How. Pr 436.) See, also, Cham-
berlain v. Darrow (46 Hun, 48, 51), and cases there cited.

And when a husband has left the state, leaving wife and children together,
the wife will be deemed a householder A householder does not lose the
character of a housekeeper by ceasing temporarily to keep house and stor-
‘ing his goods with a view to retake them again and renew housekeeping,
(Woodward v. Murray, 18 Johns. 400; Griffin v. Sutherland, 14 Barb.
-456.)

8
58 Property Exempt FRoM TAXATION.

Additional personal property exempt in certain cases. In
addition to the exemptions allowed by the last section, neees-
sary household furniture, working tools and team, professional
instruments, furniture and library, not exceeding in value two
hundred and fifty dollars, together with the necessary food for
the team, for ninety days, are exempt from levy and sale by
virtue of an execution, when owned by a person being a
householder, or having a family for which he provides, except
where the execution is issued upon a judgment, recovered
wholly upon one or more demands, either for work performed
in the family as a domestic, or for the purchase money, of one
or more articles, except* as prescribed in this or the last sec-
tion. (Code Civ. Pro. § 1391.)

Professional books, tools, ete. The professional books necessary to a pro-
fessional man who supports a family-by the practice of a profession are
exempt from execution as a part of the family library; also the surgical
instruments of a physician are exempt as his ‘‘tools.” (Robinson’s Case,
2 Abb. Pr. 466.) So the horses of a country physician, whose patients.
reside at so great a distance as to prevent his visiting them on foot, are
entitled to the exemption as a necessary team. (Wheeler v. Cropley, 5
How. Pr. 288.) Also the wagon used in his professional business. (Van
Buren v. Loper, 29 Barb. 388.) But a threshing machine is not exempt
asa ‘‘tool.” (Ford v. Johnson, 34 Barb. 366.) Nor a printing press or
type. (13 Mass. 82; 10 Pick. 423.) An article otherwise exempt is not
the less so because it is new and has never been used, (Fields v. Moore,
15 Abb. Pr. 6.)

Woman entitled to exemption. Where the judgment debtor
is a woman she is entitled to the same exemptions from levy
and sale by virtue of an execution, subject to the same excep-
tions, as prescribed, in the last two sections, in the case of a
householder. (Code Civ. Pro. § 1392.)

Military pay, rewards, etc., exempt. The pay and bounty
of a non-commissioned officer, musician, or private, in the
military or naval service of the United States; a land war-
rant, pension, or other reward, heretofore or hereafter granted
by the United States, or by a state, for military or naval
services; a sword, horse, medal, emblem, or device of any
kind, presented, as a testimonial, for services rendered in
the military or naval service of the United States; and the
uniform, arms, and equipments, which were used by a person

 

* Error in engrossing for ‘‘ exempt.”
Property Exempt rrom Taxation. 59

in that service, are also exempt from levy and sale, by virtue
of an execution, and from seizure for non-payment of taxes,
or in any other legal proceeding. (Id. § 1393.)

Under the above provision, where the receipts from a pension can be
directly traced to the purchase of property necessary or convenient for
the support of the pensioner or his family such property is exempt.
(Yates Co. Nat. Bank v. Carpenter, 119 N. Y. 550; revg. S. C., 49
Hun, 40.)

Where, therefore, a pensioner who had a wife and family purchased a
house and lot for a home, paying a certain portion of the purchase price
out of the proceeds of a pension certificate, and giving a mortgage on the
premises to secure the balance, held, that the premises were exempt from
levy and sale on execution. (Id.)

Wygant v. Smith (2 Lans. 185), distinguished and limited. (Id.)

It seems that where pension moneys have been embarked in business
and mingled with other funds soas to be incapable of identification or
separation, the pensioner looses the benefit of his exemption. (Id.)

Burying ground, when exempted. Land set apart as a
family or private burying ground, and heretofore designated,
as prescribed by law, in order to exempt the same, or hereafter
designated for that purpose, as prescribed in the next section,
is exempt from sale, by virtue of an execution, upon the fol-
lowing conditions only:

1. A portion of it must have been actually used for that
purpose.

2. It must not exceed in extent one-fourth of an acre.

3. It must not contain, at the time of its designation, or at
any time afterwards, any building or structure, except one or
more vaults, or other places of deposit for the dead, or mortu-
ary monuments. (Id. § 1395.)

How exempt burying ground designated. In order to des-
ignate land to be exempted as prescribed in the last section, a
notice containing a full description of the land to be exempted
and stating that it has been set apart for a family or private
burying ground, must be subscribed by the owner; acknowl-
edged or proved, and certified, in like manner as a deed to be
recorded in the county where the land is situated; and
recorded in the office of the clerk or register of that county,
in the proper book for recording deeds, at least three days
before the sale of the land, by virtue of the execution. (Id.
§ 1396.)

Homestead not exempt. By an amendment to section 1397
60 Property Exempr FroM TAXATION.

of the Code of Civil Procedure, made in the year 1883 (Ch.
156), no property, theretofore or thereafter designated as an
exempt homestead, as prescribed by law, or by the next section
(1398), shall be exempt from taxation, or from sale for non-
payment of taxes or assessments.

10. Real property owned by any incorporated association
of present or former volunteer firemen, actually and exclu-
sively used and occupied by such corporation, and not exceed-
ing in assessed value the sum of fifteen thousand dollars.
(Added by Laws of 1891, ch. 163.)

11. A dwelling house owned by any religious corporation
and the land upon which the same stands, while and during
only the time actually used by the officiating clergyman of
such religious corporation, shall be exempt to an amount not
exceeding two thousand dollars, but not more than one dwell-
ing actually used by any one religious corporation shall be
so exempt. (Added by Laws of 1892, ch. 565.)

88. Property of soldiers’ monument association. The
property of any soldiers’ monument association formed pur-
suant to the act, chapter 273 of Laws of 1866, is exempted by
section 5 of that chapter, as amended by chapter 299 of Laws
of 1888, from levy and sale on execution, and from all public
taxes, rates and assessments. By section 6 of that chapter, as
amended by chapter 299 of Laws of 1888, a tax may be
imposed, levied and collected on the taxable property in any
town or city in which such monument or monuments may
be erected for the purpose of repairing or improving the same
and the grounds thereof; such tax shall be imposed in the
manner prescribed by law for imposing general taxes in such
town or city as are now authorized to be imposed. (Laws of
1888, p. 521; Birdseye’s Rev. Stats., etc., 2730.)

89. 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. (1 R. 8.388, § 6; Birdseye’s
Rev. Stats., ete., 2953.)

go. Assessments upon certain unappropriated lands.
No unappropriated lands, in the fourth senate district, com-
prising Saratoga, Montgomery, Hamilton, Washington, War-
ren, Clinton, Essex, Franklin and St. Lawrence counties, sold
Proverty Exemer rrom TAXxArtIon. 61

by the commissioners of the land office upon the application
of any person, for five years after the sale, shall be assessed
by the assessors of the town in which they shall lie, at any
higher valuation than the estimate upon which they were
sold, unless improvements shall within that time have been
made thereon; in which case the value of such improve-
ments shall be added to the estimate. (1 R. S. 206, § 64;
Birdseye’s Rev. Stats., etc., 1788.)

git. Owner of stock. The owner or holder of stock in
any incorporated company liable to taxation on its capital,
shall not be taxed as an individual for such stock. (1 R. S.
388, § 7; Birdseye’s Rev. Stats., etc., 2953.)

92. Poorhouses. Every poorhouse, .almshouse, or other
place provided by any city, town or county, for the reception
and support of the poor, and all real and personal property
whatever, belonging to or connected with the same, shall be
exempt from all assessment and taxation, levied either by the
state, or by any county, city, town or village ; and the keeper
of every poorhouse, almshouse, or other place provided as
aforesaid, shall be exempt from all service in the militia, from
serving on juries, and from all assessments for labor on the high-
ways. (1 R. 8. 631, § 72; Birdseye’s Rev. Stats., etc., 2267.)

See People ex rel. Swiss Benevolent Society v. Commissioners of Taxes,
etc. (86 Hun, 311); and Association for Colored Orphans v. Mayor, etc.
(104 N. Y. 581), cited, ante, p. 54, under subd. 4 of § 4,1 R. 8. 388, as to:
what constitutes an almshouse.

93. Lands of agricultural societies. All lands now held,
or which may hereafter be held, by any agricultural society in
this state, and permanently used for show grounds by any such
society, shall be exempt from taxation during the time so
used. (Laws of 1856, ch. 183, § 1, p. 804; Birdseye’s Rev.
Stats., etc., 2960.)

94. Demands sent to this state for collection. When any
bond, mortgage, note, contract, account or other demand,
belonging to any person not being a resident of this state,
shall be sent to this state for collection, or shall be deposited
in this state for the same purpose, such property shall be exempt
from taxation ; and nothing contained in this chapter * shall

 

*R. 8. part 1, ch. 13.
62 Proverty Exempt rrom Taxation.

be construed to render any agent of such owner liable to be
assessed or taxed for such property; but every such agent
shall be entitled to have any such property deducted from his
assessment upon making affidavit before the assessors at the
time appointed by them for reviewing their assessments, that
such property belongs to a non-resident owner, and therein
specifying his name and residence. (1 R. 8. 419, § 3; Birds-
eye’s Rev. Stats., etc., 3024.)

95. Turnpike and plank-road corporations. The Trans-
portation Corporations Law provides as follows: Toll-houses
and other fixtures, and all property belonging to any plank-road
or turnpike corporation shall be exempt from assessment and
taxation for any purpose until the surplus annual receipts of
tolls on its road over necessary repairs and a suitable reserve
fund for repairs or relaying of plank, shall exceed seven per
cent per annum on the first cost of the road. If the assessors
of any town, village or city and the corporation disagree con-
cerning any exemption claim, the corporation may appeal to
the county judge of the county in which such assessment is
proposed to be made, who shall, after due notice to both par-
ties, examine the books and vouchers of the corporation, and
take such further proof as he shall deem proper, and decide
whether such corporation is liable to taxation under this sec-
tion, and his decision shall be final. (Laws of 1890, ch. 566,
§ 140, p. 1161, by which ch. 87 of Laws of 1854, as amended,
is repealed.)

Construction of above statute. The provisions of section 4 of chapter 87
of Laws of 1854, as amended by chapter 546 of Laws of 1855, section 5,
exempting property belonging to any plank or turnpike road company
from assessment and taxation ‘until the surplus annual receipts of tolls
upon their respective roads, over necessary repairs and a suitable reserve
fund for repairs and relaying of plank, shall exceed seven per cent per
annum on the first cost of such road,” were held to refer to the road which
the corporation has and operates, at the time the assessment is made, and
the cost of that road. (People v. Freeman, 3 Lans, 148.) The liability of
the property of a plank-road company, which had abandoned a part of the
road constructed by it, to assessment, was held to depend upon the ques-
tion whether the annual surplus receipts of tolls exceed seven per cent

on the first cost of the road retained by it, and not on the whole original
road. (Id.)

96. Indian reservations. It is provided by section 6 of
the Indian Law that no taxes shall be assessed, for any pur-
Prorerty Exempt rrom Taxation. 63

pose whatever, upon any Indian reservation in this state, so
long as the land of such reservation shall remain the property
of the nation, tribe or band occupying the same. (Laws of
1892, ch. 679, p. 1575.)

Above statute construed. It was held in regard to a provision, contained
in section 4 of chapter 45 of Laws of 1857, repealed by chapter 679 of
1892, which exempted property of the Seneca nation of Indians so long as
their reservation remained the property of that nation, that that act was
not intended to affect any of the provisions of the general law declaring
what property shall be liable to taxation, but merely exempted such
reservations from taxation so long as they remained the property of that
nation. (People ex rel. Erie R. Co. v. Beardsley, 52 Barb. 105; affd., 41
N. Y. 619.)

It was held by the same case that land belonging to such reservation,
which a railroad company had acquired a right to occupy for the con-
struction, occupancy and maintenance of its road by contract with the
chief of the nation to which it belongs, not limited as to time, was owned
by the company within the meaning of the statutes relating to taxation.
Although the fee of the land could not legally pass under such contract,
yet, to the extent specified therein, such land has ceased to be the prop-
erty of the Indian nation, and is no longer exempt from taxation as
such. (Id.)

97. Property of rural cemetery associations. The ceme-
tery lands and property of any association formed pursuant
to the act of 1847 (Ch. 133), and any property held in trust
by it for any of the purposes mentioned in section 9 of that.
act, are exempted from all public taxes, rates and assessments,
and are not liable to be sold on execution, or be applied
in payment of debts due from any individual proprietor. But
the proprietors of lots or plots in such cemeteries, their heirs
or devisees, may hold the same exempt therefrom, so long as
the same shall remain dedicated to the purposes of a cemetery,
and during that time no street, road, avenue or thoroughfare
shall be laid out through such cemetery, or any part of the
lands held by such association, or any part of the lands held
by such association for the purposes aforesaid, without the
consent of the trustees of such association, except by special
permission of the legislature of the state. (Laws of 1847, ch.
133, § 10, as amended by Laws 1877, ch. 31; Birdseye’s Rev.
Stats., ete., 435.)

No land actually used and occupied for cemetery purposes
shall be sold under execution or for any tax or assessment nor
64 Property Exempt From TAXATION.

shall such tax or assessment be levied, collected or imposed,.
nor shall it be lawful to mortgage such land, or to apply it in
payment of debts, so long as it shall continue to be used for
such cemetery purposes. (Laws 1879, ch. 310, $15; Birdseye’s
Rev. Stats., etc., 482.)

Whenever any such land shall cease to be used for cemetery
purposes, any judgment, tax or assessment which, but for the
provisions of this act, would have been levied, collected, or
imposed, shall thereupon forthwith, together with interest
thereon, become and be a lien and charge upon such land and
collectible out of the same. (Id. § 2.)

The provisions of this act shall not apply to any lands held
by the city of Rochester. (Id. § 3.)

Construction of above statute. It has been held that the above provision,
exempting cemetery property from ‘‘all public taxes, rates and assess-
ments,” does not apply to a municipal assessment to defray the expenses
of a local improvement. (Buffalo City Cemetery v. City of Buffalo, 46
N. Y. 503.) Statutes conferring exemptions from taxation are to be
strictly construed. (Id.)

The lands of a cemetery association, organized under the above act of
1847, by virtue of the provisions of said section 10 thereof, are exempt
from the moment they are acquired by the association, and continue
exempt so long as the corporation exists, although no dead body is buried
therein, and although by a valid ordinance, passed after its incorporation,
by a municipality within whose limits its lands lie, the burial of the dead
therein is forbidden. (People ex rel. Oak Hill Cemetery Association v.
Pratt et al., Assessors, 129 N. Y. 68.)

Such exemption is not affected by the act chapter 310 of Laws of 1879,
in relation to lands used for cemetery purposes, cited above; that act
relates to cemeteries other than those established under the act of 1847.
dd.)

See, also, Buffalo Cemetery Association v. City of Buffalo (43 Hun,
127; affd., 8. C., 118 N. Y. 61).

By subdivisions 22 and 24 of section 1 of chapter 482 of Laws of 1875,
power is given to the board of supervisors to authorize the sale and con-
veyance of cemetery lands in certain cases, and said subdivision 24 pro-
vides that in case of such a sale and conveyance the lands sold shall no
longer be exempt from taxation as cemetery grounds, (Laws of 1875,
pp. 560, 561 ; Birdseye’s Rev. Stats., etc., 2878.)

98. Foreign capital. Capital sent to agents in this state for
purposes of investment is not taxable. (Laws of 1851, ch. 176,
amending § 5, 1 R. S. 389; Birdseye’s Rev. Stat., ete., 2961.)
But foreign banks loaning money through permanent local

agencies in this state, on call or for specific times, are not
Prorrerty Exempr rrom Taxation. 65

exempt (Laws of 1855, ch. 37; People v. Commrs., 1 T. &
C. 630), and foreign corporations are included under the
terms of that act. (People ex rel. Thurber, Whyland Co. v.
Barker, 141 N. Y. 118.) A person or corporation liable to
assessment and taxation under that act is not entitled to an
allowance for debts. (Id.) Foreign banks or bankers doing
business here pay to the state a tax. (Laws of 1882, ch. 409,
§§ 821-823, as amended by ch. 196 of Laws of 1894, p. 356.)

When a corporation presents to the taxing officers having jurisdiction
of it for the purpose of assessment, evidence as to the value of its asscts,
which is so fulland complete as to establish the basic facts upon which
its claim for reduction rests, and it is not contradicted by other facts
within their knowledge, and no good reason appears for doubting its truth,
a refusal of such officers to decide in accordance with the evidence thus
presented constitutes legal error. (People ex rel. German, etc., Co. v.
Barker, 75 Hun, 6.)

‘When a party has obtained from the taxing officers a reduction of his
original assessment upon a verified statement seasonably made, he is pre-
cluded from thereafter obtaining from the courts, in a proceeding by
certiorari to review the final assessment, a further reduction upon an
allegation, then interposed for the first time, that the statement was
erroneous. (Id.)

99. 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 benefit 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. (Laws of 1857, ch.
456, § 4; Birdseye’s Rev. Stats., etc., 2955.)

100. Foreign marine insurance company, what premiums
of, exempted. A foreign marine insurance company trans-
acting business in this state, is entitled by virtue of section 22
of the Insurance Law (Ch. 690 of the Laws of 1892), which
act applies to all corporations authorized by law to make
insurance, to exemption from taxation upon premiums paid
by it for reinsurance in companies authorized to issue policies
in this state after October 1, 1892, the date at which that act
took effect; but the act is not retroactive, and does not relate
to premiums paid for reinsurance prior to that date. (People
v. Reliance Marine Insurance Co., 70 Hun, 554.)

9
66 Prorerry Exempt rrom TAXATION.

tor. Military exemption. By Laws of 1887, chapter 525,
section 9, which act was not repealed by the Military Code
(Ch. 559, of Laws of 1893), it is provided that every person
who enlisted or served in the army or navy of the United
States,’and who has been honorably discharged therefrom,
shall be exempt from taxation under provisions of that act.
(Birdseye’s Rev. Stats., ete., 1973.)

There is now no further military exemption from taxation in this state.
As to former military exemption see People v. Assessors of Brooklyn (84
N. Y. 610); § 58, ch. 299, Laws of 1883; Birdseye’s Rev. Stats., etc.,
1948.

102. Vessels in foreign trade. By Laws of 1881, chapter
433, as amended by Laws of 1892, chapter 661, all vessels
registered at any port in this state and owned by any Ameri-
can citizen, or association, or by any corporation, incorporated
under the laws of the state of New York, engaged in ocean
commerce between any port in the United States and any
foreign port, are exempted from all taxation in this state, for
state and local purposes; and all such corporations, all of
whose vessels are employed between foreign ports and ports
in the United States, are exempted from all taxation in this
state for state and local purposes upon their capital stock,
franchises and earnings for the period of thirty years. (Laws
of 1892, p. 1217.)

103. Railroad aid bonds. All new bonds issued by any
village, city, town or county in this state, under the provisions
of the act, chapter 522 of Laws of 1881, are made by section
3 of that act exempt from taxation for town, county, munici-
pal or state purposes until the period when they are made
payable. (Laws of 1881, p. 700; Birdseye’s Rev. Stats., etc.,
319.)

104. Real and personal property of religious, charitable
and educational corporations and associations. Chapter
498 of Laws of 1893 provides as follows: The real property
of a corporation or association organized exclusively for the
moral and mental improvement of men and women or for
religious, charitable, missionary, hospital, educational, patri-
otic, historical or cemetery purposes, or for two or more of
such purposes, and used exclusively for carrying out there-
upon one or more of such purposes shall be exempt from:
Property Exempt rrom TAxATIon. 67

taxation. But no such corporation or association shall be
entitled to any such exemption, if any officer, member or
employe thereof shall receive or may be lawfully entitled to
receive any pecuniary profit from the operations thereof,
except reasonable compensation for services in affecting * one
or more of such purposes, or as proper beneficiaries of its
strictly charitable purposes; or if the organization thereof,
for any of such avowed purposes, be a guise or pretense for
directly or indirectly making any other pecuniary profit for
such corporation or association or for any of its members or.
employes, or if it be not in good faith organized or con-
ducted exclusively for one or more of such purposes. The
real property of any such corporation or association entitled
to such exemption held by it exclusively for one or more of.
such purposes, and from which no rents, profits or income are.
derived, shall be so exempt, though not in actual use therefor,
by.reason of the absence of suitable buildings or improve-
ments thereon, if the construction of such buildings or
improvements is in progress, or is-in good faith contemplated
by such corporation or association. The real property of any
such corporation: not so used exclusively for carrying. out
thereupon one or more of. such purposes, but:leased or other-
wise used for other purposes shail not be so.exempt; but if a
portion only of any lot or building of any such corporation or
association is used exclusively for carrying out thereupon one
ormore of such purposes of any such corporation or associa-
tion, then such lot’or building shall beso exempt only to the
extent of the value of the portion so used, and the remaining
portion of such lot or building to the extent of the value of
such remaining portion shall be subject to taxation. Property
held by an officer of a religious denomination, shall be entitled
to the same exemptions, subject to the same conditions and.
exceptions as property held by a religious corporation. (Laws
of 1893, p. 1077.)

Buildings owned by associations formed under chapter. 51
of Laws-of 1870, or chapter '319-of Laws of 1848; for the
promotion of the well-being of: young men, women or boys,
and entirely occupied by such associations. and’ in: actual’ use

 

* Error in engrossing for “‘ effecting.”
68 Proprerty EXEMPT FROM TAXATION.

by them, for their proper corporate uses only, including use
as a free school or library, and not used as residences or for
general business purposes are, together with the lots on which
such buildings stand, exempted from taxation by Laws of 1890,
chapter 518, page 928, section 2, amending Laws of 1870,
chapter 51, section 5.

105. Provisions of chapter 191 of Laws of 1889, as
amended. The personal property of any religious, educa-
tional, bible, missionary, tract, literary, scientific, benevolent
or charitable corporation, or corporations organized for the
enforcement of laws relating to children or animals or for
hospital, infirmary, or other than business purposes is exempted
from taxation, by the act aforesaid (the amount of property
which may be held by such corporations in their own right
or in trust for them, being limited thereby in value to
3,000,000 dollars, or producing an income of 250,000 dollars).
Such exemptions are not to apply to any moneyed or stock °
corporation deriving an income or profit from the capital
or otherwise, or to any corporation which has the right to
make dividends, or to distribute profits or assets among its
members. The statute does not affect any statute by which
the real estate of such a corporation is exempt from taxa-
tion. (Laws of 1889, ch. 191, as amd. by chapter 553 of Laws
of 1890.)

106. Dividend on stock exempted from taxation. Any
moneyed or stock corporation deriving profit or income
from its capital or otherwise shall add to the dividend
which shall be declared upon any stock owned by the state
or by any literary or charitable society or institution, a sum
equal to the assessment for taxes paid upon an equal amount
of the stock of such corporation, not exempt from taxa-
tion. (Laws of 1882, ch. 409, § 325; Birdseye’s Rev. Stats.,
etc., 234.)

107- Accumulations of co-operative savings and loan
associations. By section 191 of the Banking Law all accu-
mulations upon shares in those associations held by any per-
son are made exempt from execution and proceedings supple-
Property Exempt rrom Taxation. 69

mentary thereto to the amount of $600; and the corporation
shall be deemed an institution for savings and not taxable
under any corporation tax law, which shall exempt savings
banks or institutions for savings from taxation, and no such
corporation shall be liable to pay any tax upon its organization
or asa condition thereof. (Laws of 1892, ch. 689, p. 1921.)

108. Life and casualty insurance corporations. All
money, benefits, charity, relief or aid received or collected by
any corporation, association or society doing a life or casualty
insurance business or both, upon the co-operative or assessment
plan, pursuant to the provisions of an act entitled “ An act to
provide for the incorporation and regulation of co-operative
or assessment life or casualty insurance associations and socie-
ties,’ passed April 2, 1883; and which money, benefits,
charity, relief or aid are derived from admission fees, dues and
assessments, or any interests or other accretions thereon, and
which are to be used for the payment of assessments, or for
death losses, or for benefits to disabled members, shall be
exempt from assessment and taxation.* (Laws of 1884, ch.
353, § 1; Birdseye’s Rev. Stats., etc., 1628.)

109. Fire companies organized under chapter 397 of
Laws of 1873 invillages. The members of any fire company
organized under the provisions of chapter 397 of the Laws of
1878, as amended by Laws of 1879, chapter 250, and situated
within any incorporated village, may be exempted from tax-
ation to the amount of five hundred dollars, on any village
assessment for village purposes, and from highway poll tax
in addition to the exemptions now enumerated by law, and
the real and personal property of any such company may be
exempted from like village taxation, by vote at any general
election or at any special election, called for that purpose, held
in the same manner and by the same officers as at a general
election in said village. (Laws of 1879, p. 327; Birdseye’s
Rev. Stats., ete., 1177.)

See, also, on page 60, supra, subdivision 10, added to sec-
tion 4 of title 1 of chapter 13 of the Revised Statutes by chap-
ter 163 of Laws of 1891.

110. Gas-light companies. Section 18 of chapter 37 of
Laws of 1848, amended by Laws of 1871, chapter 95, section 2,

* As to mutual life insurance companies, see addenda, following forms.

 
70 Prorerty Exempt From TAXATION.

authorized the municipal authorities of cities, villages and towns
to exempt any corporation formed under the provisions of that
act from taxation on their personal property for a period not
exceeding three years from the organization of said corpora-
tions, but those acts were repealed by the Transportation
Corporations Law (Ch. 566 of Laws of 1890), and no cor-
responding provision appears to have been enacted.

111. Property of social, literary, etc., societies. By
section 7 of chapter 118 of Laws of 1890, entitled “ An act
for the incorporation of social, literary, charitable and_his-
torical societies among union veterans or their descendants,”
the estate, property and funds of said corporations shall be
owned, held for and devoted solely to the patriotic, historical
and charitable uses and purposes and objects of union veterans
honorably discharged from the army or navy of the United
States of America, and the descendants of such union
veterans of the United States and the colonies which formed
the same, and while so owned, held and devoted, shall be free
from all taxation by the laws of this state. (Laws of 1890,
p. 296.)

112. Hospital, etc., corporations, property of. By section
4 of chapter 95 of Laws of 1889 the property of corporations
formed under that act, both real and personal, shall be exempt
from taxation, to the extent that, and so long as, the same
shall be used exclusively for the care, reception, maintenance,
medical and surgical advice, aid and treatment of persons
needing such medical and surgical advice, aid and treatment, or
the care and maintenance of infirm, aged and indigent per-
sons, and provided that it shall and do actually render medical
and surgical aid, advice and treatment to poor persons in need
of such treatment without charge therefor, or care for and
“ maintain infirm, aged and indigent persons without charge.
(Laws of 1889, p. 94; Birdseye’s Rev. Stats., etc., 1393.)

What not to be considered income. The charge made by a hospital for
treating some patients, the sums to be received to be applied to the use of
other poor patients, held, not to be income within similar provisions of
chapter 462, Laws of 1889, so as to deprive the institution of exemption
from taxation. (People ex rel. Soc. of N. Y. Hospital v. Purdy, 58 Hun,
886; affd., without opinion, 126 N. Y. 679.)

Nor could the products of a farm which were used forthe purposes of
Prorerty Exempt rrom TAXATION. val

the hospital, except some insignificant quantities thereof, which were

sold and the proceeds applied to the support of the inmates, be deemed a

source of income, depriving the institution of such exemption. (d.)
Also held, that such farm was exempt from taxation. (Id.)

113. List and statement of exempt property to be made
for supervisors. Chapter 525 of Laws of 1893 provides as
follows:

Section 1. It shall be the duty of the board of assessors of
the several towns of this state, and the boards or official
charged with the duty of assessing property for the purposes
of taxation in the several cities of the state, to furnish to the
clerk of the board of supervisors of their respective counties,
on or before September 1, 1893, a full and complete list and
‘statement of all property situated within their respective dis-
tricts exempt from taxation under the laws of this state. Such
list and statement to be made and furnished upon blanks fur-
nished by the state comptroller, and in such form and to con-
tain and set forth all the information relative to such property
and the situation and value thereof, as may be required by the
comptroller, and to be verified in the same manner as assess-
ments of property for the purposes of taxation. The comp-
troller shall prepare and transmit to the clerk of the board of
supervisors of each county a sufficient number of such blanks,
on or before the Ist day of June, 1893, and the clerks of the
boards of supervisors shall forthwith, upon the receipt thereof,
distribute the same among the boards of assessors for use in
preparing the statement herein required. And it shall be the
duty of the clerk of the board of supervisors of each county
to transmit such completed lists or statements to the state
comptroller, on or before the Ist day of October, 1893. (Laws
of 1893, p. 1122.)

General rules for construction of exemption statutes. In determining
whether a given case is within a clause in a statute exempting certain
property or interests from taxation, the policy of the law in making the
exemption must be considered, and should have great weight. (People ex
rel. Brush Electric Mfg. Co. v. Wemple, 129 N. Y. 543; 8. C., 42 State
Rep. 272.)

When the legislature takes certain property for the purposes of taxation
out of an exemption clause by name, the question arises whether there is
not a presumption in such a case that it was within it before. (Id.)

Where, in pursuance of statutes (Ch. 387, Laws of 1872; ch. 363,
Laws of 1875) imposing upon the city of Rochester a system of water
72 Wuere Anp To Wuom Property To BE ASSESSED.

works, ‘‘ for the use of its inhabitants and the extinguishment of fires,”
lands were purchased and a reservoir constructed in the town of Rush,
held, that the work was to be regarded as executed for the public benefit,
and the property, therefore, as held for public purposes ; and so, that in
the absence of an express legislative declaration authorizing it, it was not
subject to taxation, and that a tax imposed thereon in said town was ille-
gal and void. (The City of Rochester v. Town of Rush, 80 N. Y. 302.)
The property of a municipality, acquired and held for governmental and
public uses, and used for public purposes, is not a taxable subject within
the purview of the tax laws, unless specially included. (People ex rel.
Mayor, etc., of N. Y. v. Assessors of Brooklyn, 111 N. Y. 505.)

An intent to exempt any property, or any portion of the value of any
property, may not be presumed, but must be found plainly expressed in
the statutes. (People ex rel. Twenty-third Street R. R. Co. v. Commis-
sioners of Taxes, 96 N. Y. 554.)

Where the legislature could have originally exempted property from
taxation, and it has been omitted from the assessment roll, a statute ratify-
ing and confirming the assessment as made, is valid. (Vandeventer v,
Long Island City, 139 N. Y. 133.)

The general policy of this state in regard to taxation is to tax all prop-
erty which is within it and which receives protection from its laws and
their enforcement. This policy has been declared in set terms by that sec-
tion of the Revised Statutes which provides that ‘‘all lands and all per-
sonal estate within this state, whether owned by individuals or by corpora-
tions, shall be liable to taxation, subject to the exceptions” specified, (Part
1, ch. 13, tit. lof R.S.; 1 R. 8. 387,§1.) The rule is taxation for property
within the state, and exemption is the exception. (People ex rel. Youn gy.
Willis, 1383 N. Y. 383, revg. 8. C., 35 State Rep. 176; 12 N. Y. Supp. 385.)

The provision of the act “to provide for raising taxes for the use of the
state upon certain corporations, joint-stock companies and associations ”
(§ 8, ch. 542, Laws of 1880), exempting from assessment and taxation, save
as provided for in the act, the capital stock and personal property of the
corporations, companies and associations specified, applies only to state
taxation; it does not affect the right of municipal authorities to assess and
tax such property for other purposes. (People ex rel. Westchester Fire
Ins. Co. v. Davenport, 91 N. Y. 574.)

See, also, the cases before cited under the different statutes allowing
exemptions.

TITLE VII.

WHERE AND TO WHOM PROPERTY TO BE ASSESSED.

114. Lands, where taxed.

115. Lands not occupied by owner, how assessed; non-resident lands
defined.

116. When property divided by town line,

117. Bridges and roads.
WHerE AND TO WuHom Property To BE ASSESSED. 73

118. Personal property, where taxed.

119. Certain assessments of personal property of deceased persons, made in
1893, declared valid.

120. Consignments to agents.

121. Debts owing for purchase of real estate.

122. Taxes on non-resident bankers, etc.

114. 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 occupied by him, or wholly unoccupied. (1 R. 8S.
389, § 1; Birdseye’s Rev. Stats., ete., 2961.)

The words of the section, the time ‘“‘ when the assessment is made,” relate
to the binding and conclusive act of the board of assessors which designates
the taxpayers and the taxable property. This timeis 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 twenty-fifth day 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. Washburn, 15 N. Y. 316.)

The assessment is regarded inlaw as made 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 thereis any change of residence or ownership after the first day
of July, it does not affect the assessment roll. Any changes which the
assessors are authorized to make after that time are simply such as may
be required to correct mistakes. (Boyd v. Gray, 34 How. Pr. 323.)

Assessments must be made by the first of July, and of property and
persons in respect to the liability as it exists on that day. An individual
not liable upon that day cannot be placed upon the assessment roll there-
after; nor can a person whose name is properly upon the roll be assessed
for property subsequently acquired. (Clark v. Norton, 47 N. Y. 243.)

115. Lands not occupied by owner, how assessed; non-
resident lands defined. Lands occupied by a person other
than the owner, may be assessed to the occupant, as lands of
non-residents, or, if the owner resides in the county in which
such lands are located, to such owner. (1 R. S. 389, § 1, as
amended by ch. 152, Laws of 1878, p. 160; Birdseye’s Rev.
Stats., etc., 2961.)

Unoccupied lands, not owned by a person residing in the
-ward or town where the same are situated, shall be denominated
“ands of non-residents,” and shall be assessed as hereinafter
provided. (Id. § 3.)

Lessee owning buildings. Where a lessee is the owner of the buildings
upon the demised premises the fact that the lessor has, by the lease, a

10
74 Wuere AND To WHom Property To BE ASSESSED.

right of re-entry in case of non-performance by the lessee, does not affect
his present right in the buildings, or the right to assess them to him.
(People ex rel. Muller v. Assessors of Brooklyn, 93 N. Y. 308.)

Conveyance after assessment. An owner of real estate at the time of its
assessment for taxes is primarily liable for their payment, although he
conveys his interest after the assessment and before the levy. (Everson
v. City of Syracuse, 29 Hun, 485, reversed, conceding this point, 8. C.,
100 N. Y. 577.) See, also, Teale v. City of Syracuse (120 id. 184).

Resident and non-resident owner. Tf 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 occu-
pant. If the owner does not reside in the town or ward, and the lands are
unoccupied, they must be assessed as non-resident lands. These provis-
ions are imperative, and there is no authority for making the assessment.
otherwise. (Whitney v. Thomas, 23 N. Y. 281; Collins v. Long Island
City, 132 id. 324.)

Under section 2 of title 2 of chapter 13 of part 1 of the Revised Statutes,
as amended by chapter 152 of 1878, real property cannot in any case be
assessed to a non-resident. (Butler v. City of Oswego, 56 Hun, 358,
citing Buffalo & State Line Railroad Co. v. Supervisors of Erie, 48 N,
Y. 101; Hilton v. Fonda, 86 id. 347; Stewart v. Chrysler, 100 id. 382,
and disapproving Johnson v. Learn, 30 Barb. 616, as to effect of the

amendment of 1851 to that section.)

"Name must be given. When assessed to the occupant the name of the
occupant must be given, and so, if the assessment is made to the owner, his
name must be given. (Dubois v. Webster, 7 Hun, 371.)

116. When property divided by town line. When the
line between two towns, wards or counties divides a farm or
lot, the same shall be taxed, if occupied, in the town, ward or
county where the occupant resides; if unoccupied, each part
shall be assessed in the town, ward, village or county where
the same shall lie. (1 R.S. 389, § 4, added by Laws of 1886,
ch. 315, §1; Birdseye’s Rev. Stats., etc., 2961.)

Rules of construction. The words ‘‘farm” or ‘‘ lot,” as used in this section,
are synonymous, and where a person owns one entire farm, and a town
line passes through the same, it must be assessed to the town where the
owner or occupant resides, although the farm comprises portions of dis-
tinct lots, and each lot lies in a different town. (Saunders v. Springsteen,
4 Wend. 429.)

The original provision of the statutes was amended by chapter 287 of
the Laws of 1871, so as to read as follows: ‘‘ 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 where the occupant resides; except when such town
line shall be also a county line, in which case each part shall be-assessed
in the town in which the same shall be situated, in the same manner as.
unoccupied lands are now assessed.” By chapter 355 of Laws of 1872,
WHERE AND TO WHom PROPERTY To BE ASSESSED. 735

the foregoing amendatory act was repealed. The effect of this was not to
‘restore the original statute, but to cause that as well as the amendatory
act to fall. (People ex rel. Canajoharie Nat. Bank v. Supervisors, 67 N.
Y. 109; People v. Wilmerding, 136 id. 363, 368.) In 1886 the above sec-
tion 4 was added.

Where a farm, the whole of which is occupied, and which is partly in each
of two adjoining towns, is assessed by the assessors of the town in which
the owner and occupant does not reside, the assessment and tax are void.
(Dorn v. Backer, 61 N. Y. 261.) In an action of trespass brought against
town assessors personally to recover damages for the seizure of the plain-
tiff’s property for the collection of an alleged illegal tax assessed upon
land of the plaintiff situated in the assessors’ town, which adjoined a farm
of the plaintiff in an adjoining town in which he claimed that he resided,
there was a conflict of evidence as to which town the plaintiff resided in.
Held, that such conflict must be settled by the jury ; that the decision of
the assessors upon the question of residence, and their consequent claim
of jurisdiction, were not conclusive. (Gordon v. Becker, 71 Hun, 282.)

The Laws of 1888, chapter 342, section 1, as amended by Laws of 1886,
chapter 59, enact as follows (the amendments of 1886 being indicated by
italics): Section 1. In all cases where the boundary line of a town or city,
or the boundary line between two towns in the same or in different counties,
passes through any dwelling house or building, which, together with the
Jand on which it stands and owned in connection therewith, shall be assessed
at the same time in both said town and city, or in both said towns in the
same or in different counties, and taxes levied thereon, which shall remain
unpaid by the owner or occupant in both said town and city, or in both
said towns in the same or in different counties, at the time of the passage
of this act, it shall be lawful for the occupant of such house or building to
elect as his place of residence either said town or city, or etther of said
towns tn the same or in different counties, and said house or butiding, and
‘the adjacent land owned and occupied in connection therewith, shall be
assessed and taxed only in the town or city which the occupant elects as
his place of residence, and such residence shall remain as fixed by said
election. (Laws of 1886, p. 69; Birdseye’s Rev. Stats., etc., 2962.)

'§ 2. The occupant shall cause to be served upon the assessors, or upon
one of them in both said town and city, or in both said towns in the same
or in different counties, at least thirty days prior to the day fixed by law for
the date of assessment, a written notice of his said election, together with a
copy of this act, or his said election shall be invalid. Sadd election shall be
final and conclusive upon said owner and occupant. (Id. § 2.)

§ 8. In all cases where taxes have been heretofore levied in more than
one place, town or city, upon the same real property which was or is
intersected by the boundary line of a town or city, or the boundary line
between two towns in the same or in different counties, and remain unpaid by
the owner or occupant at the time of the passage of this.act, payment of
said taxes shall be enforced by that place, city or town only which the
occupant shall elect as his place of residence pursuant to sections 1 and 2
of this act. (Id. § 3.)
76 Wuere anp to WHom Property To BE ASSESSED.

117. Bridges and roads. By section 140 of the Transpor-
tation Corporations Law, taking effect May 1, 1891, and
repealing chapter 87 of 1854, so much of any bridge or toll-
house of any bridge corporation as may be within any town,
city or village shall be liable to taxation therein as real estate,
(Laws of 1890, ch. 566, p. 1161.)

As to exemptions by same section of tollhouses and other
property of a plankroad or turnpike company, and as to pro-
ceedings in case of disagreement between the assessors of a
town, city or village and the corporation concerning any
exemption claim, see page 62, ante.

Real estate of a tollbridge company is liable to taxation in the town
where it is situated. (Hudson R. Bridge Co. v. Patterson, 74 N. Y. 365.)

118. Personal property, where taxed. 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 personal estate in his possession or under his con-
trol 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 pos-
sessed 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 products 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 sec-
tion, for any moneys in their possession or under their control
transmitted to them for the purposes of investment or other-
wise. (1 R.S. 389, § 5, as amended by Laws of 1851, ch. 176,
p- 332; Birdseye’s Rev. Stats., etc., 2961.)

Structures, minerals, etc., owner taxable as Sor real estate. One person
may be taxed as owner of the fee of lands, and another for the structures
thereon, or the minerals or quarries therein, but such structures, etc., are
taxable as real estate, and notas personal property. (S-nith v. Mayor, 68
N.Y. 552.)

Personal estate never treated as non-resident. Personal estate, unlike real
estate, is never treated as ‘‘ non-resident.” The owner may reside in one
WHERE AND TO WHom Property To BE ASSESSED. 77

part of the state and his goods and chattels be situated in another part,
still they are assessed to him, and not as non-resident, unless in the pos-
session or control of an agent, trustee, guardian, etc., at the place of their
actual location, in which case they must be assessed to such agent, trus-
tee, etc.

The above section only contemplates personalty situated within this.
state. But the fact that the owner is a non-resident does not affect the
case. The possession of chattels is never vacant, and the agent or trustee
having it in charge in this state is assessed in the owner’s stead. (People
ex rel. Hoyt v. Commissioners of Taxes, 23 N. Y. 224.)

Where at the time of the making out of an assessment roll the agent of a.
non-resident has moneys belonging to his principal on deposit in a bank, it.
is liable to be assessed and taxed, although, prior to the time appointed for
correction of the roll, it has been withdrawn and used. (People ex rel.
Westbrook v. Trustees of Ogdensburgh, 48 N. Y. 390.) Money due upon
a contract for the sale of lands is personal property, and where such a.
contract, belonging to a non-resident, isin the hands of an agent, who is-
a resident of an incorporated village, it may, for the purposes of munici-
pal taxation, be assessed to the agent and taxed. (Id.)

Debts due to non-residents. The provisions of the act ‘‘to subject cer-
tain debts due to non-residents to taxation” (Laws of 1851, ch. 371), pro-
viding that debts due from inhabitants of this state to non-residents, for
the purchase of real estate, shall be assessed in the name of the creditor
and taxed in the town or county where the debtor resides, is applicable
only to taxation in towns; and as to taxation in villages, the general law
authorizing assessments to agents (1 R. 8. ch. 18, tit. 1,§ 5, as amended in
1851), remains in force. (Id.) See, also, People ex rel. Young v. Willis.
(183 N. Y. 888), cited heretofore on page 72.

A resident cannot be taxed for personal property actually situated out.
of the state. (People ex rel. Hoyt v. Commissioners of Taxes, 23 N. Y.
224.)

Definition of personal property, etc. See, also, as to definition of ‘ per-
sonal property ” and ‘‘ personal estate,” where these terms occur in chapter
18 of the Revised Statutes, 1 Revised Statutes, 388, section 1, cited on page.
47, ante, and the decisions there cited.

When assessment is made. The words of this section, ‘‘ when the assess-
ment is made,” relate to the binding and conclusive act of the board of
assessors which designate the taxpayer and the amount of personal prop-
erty. This time is the first of July. By the statutes hereafter cited it
will be seen that the assessors are to proceed between the first days of
May and July in each year, ‘‘to ascertain by diligent inquiry the names
of the taxable inhabitants” in their town or ward. They are then allowed,
between the first days of July and August, to complete and copy the
assessment roll, The courts have, with great unanimity, decided that
the inquiry between the first days of May and July is merely preliminary,
and that the assessment is in Jaw made on the first day of July, and is to
include only those who reside in the town or ward on that day. There-
fore, where a person removes from a town at any time before the first day
78 Wuers AND To Wuom Property To BE ASSESSED.

of July, his personal property is not taxable in such town. So, wherea
person becomes a resident of a town at any time prior to that day, he
should properly be assessed as to his personalty in such town. (People
ex rel. Mygatt v. Supervisors of Chenango County, 11 N. Y. 563; Mygatt
y. Washburn, 15 id. 316, and cases cited; Wilcox v. City of Rochester,
129 id. 247.)

If there is any change of residence or ownership of property after the
first day of July, it does not affect the assessment roll. Any changes
which the assessors are authorized to make, after that time, are simply
such as may be required to correct mistakes. (Boyd v. Gray, 34 How.
Pr. 323.)

So, a person cannot, after the first day of July, shift his property and
convert it into other property not liable to taxation, and on the day fixed
for reviewing the assessment by the assessors, apply and have his name
and the amount assessed against him stricken from the assessment roll.
The condition of affairs on the first day of July is conclusive. (Id.)

Notice to executors. Where a testator died before an assessment upon his
personal property was made, but his executors named in the will were not
appointed until after such assessment, and after it would have been too
late to make such assessment, and the executors were served, prior to their
appointment as such, with legal notice of the fact and amount of the
assessment, and that the same, if erroneous, must be corrected on or before
a day subsequent to their appointment named in such notice, held, that
as the relators were by virtue of the will vested with the power necessary
for the protection of the estate they represented, prior to the issuing of
letters testamentary thereon, the notice was properly served upon them.
(People ex rel. Coudert v. Commissioners of Taxes, 31 Hun, 285:)

Residence. Where a person resides in two or more counties, towns or
wards, his residence, for the purposes of taxation, is deemed to be in the
county, town or ward in which his principal business shall have been
transacted. (1 R. S. 389, § 5, as amended, Laws 1851, ch. 176, § 2; Birds-
eye’s Rev. Stats., etc., 2961.) The residence of an individual banker doing
business under the General Banking Law is, for the purpose of the taxation
of his banking capital, in the town or ward specified as the location of his
banking office in the certificate required by statute. (Miner v. Village
of Fredonia, 27 N. Y. 155.)

For the purposes of taxation the residence of one liable to assessment for’
personal property will be deemed to continue where it has been until a
change is affirmatively shown, or at least until there is satisfactory evi-
dence of the abandonment of that place as aresidence. (Matter of Nichols,
54 N. Y. 62.) It is provided by section 2 of chapter 342 of Laws of 1883,
page 568; Birdseye’s Revised Statutes, etc., 2968, that when a person shall
have acquired a residence in any town, village or ward in this state, and
shall have been taxed therein, such residence shall be presumed to con-
tinue for the purposes of taxation until he shall have acquired another resi-
dence in said state or shall have removed therefrom.

Where one, before the act, chapter 92 of 1850, amending section 5, title
2, article 1, chapter 13, part 1 of the Revised Statutes, went into effect,
WHERE AND TO Wuom Property To BE ASSESSED. 79

resided in a hired house in the city during the winter, and at his country
seat in another county in the summer, and was assessed for personal prop-
erty as a resident of the city first, and afterwards as a resident at his
country seat, it was held that the first assessment was proper, and that his
remedy was to have objected to the second assessment. (Douglas v.
Mayor, etc., of New York, 2 Duer, 110.)

The provisions of chapter 92 of Laws of 1850, re-enacted in section 2 of
chapter 176 of Laws of 1851 above cited, were not repealed or superseded
by chapter 392 of Laws of 1883. (Bowe v. Jenkins, 76 Hun, 458.) The
provision of said acts of 1850 and 1851 in reference to residences in dif-
ferent towns during the tax year, does not intend only “successive”
residences. (Id.) When a person has two residences in the same county,
one in a town, and the other in a city in which his principal business is
carried on, he is properly taxed in the city ward in which he resided when
the assessment was made. (Id.)

Assessment against trustee, ete. Every taxable person is to be taxed, not
only for his own personalty, but for the personal property in his posses-
sion or under his control as agent, trustee, guardian, executor or adminis-
trator, and in no case is property so held under either of these trusts to
be assessed against any other person. (1 R. 8. 389, as amended, Laws
1851, ch. 176, § 2; Birdseye’s Rev. Stats., etc., 2961.) If any such trustee
omits to avail himself of the provisions.of the statute for correcting assess-
ments, he is concluded from questioning the assessment in any manner,
and in the absence of trust property sufficient to satisfy the tax, his individ-
ual property may be taken. (Williams v. Holden, 4 Wend. 223.)

Residents of this state who are trustees of a sinking fund, raised and
owned by a foreign corporation, but invested and controlled by the trus-
tees, may properly be assessed as such trustees at the place of their resi-
dence to the full value of the fund. (People v. Assessors of Albany, 40
N. Y. 154.) In assessing a trust fund against a trustee for taxation, the
debts owing and chargeable upon such fund should be deducted from its
full value and the balance only assessed. (Id.)

See, also, People ex rel. Hoyt v. Commissioners of Taxes (23 N. Y. 224);
People ex rel. Westbrook v. Trustees of Ogdensburgh (48 id. 390), cited on.
page 77, ante, and chapter 312 of Laws of 1894, cited on page 80, post,
upon this subject. ,

A will was proved in 1877 and letters testamentary thereupon issued to
four executors named in the will. Prior to January, 1878, one of the
executors ceased to take any part in the settlement of the estate except to
give his opinion and advice when asked by his co-executors ; at the time
of an assessment made against him and another person not an executor of
the will, as executors, he had no personal property of the estate in his pos-
session or control. Held, that the assessment was erroneous.and should
be vacated. (People ex rel. Caswell v. Commissioner.of Taxes, 17 Hun,
294.)

Vessels, where taxable, The place of sea-going vessels for the purposes
of taxation, is the port where they are registered under the laws of the
United States as their home port. This is not lost by mere absence and
80  Wuere axp to WHom PropErty To BE ASSESSED.

employment elsewhere, but continues until a new place is acquired,
(People ex rel. P. M. Steamship Co. v. Commissioners, 58 N. Y. 242;
Same v. Same, 64 id. 541.)

But a corporation owning vessels navigating inland waters must be
assessed at its principal office, though that is not the place where the ves-
sels come or where the greater amount of the business of the corporation
is transacted. (Union Steamboat Co. v. City of Buffalo, 82 N. Y. 232.)

Property in vessel in construction. Certain steamers were building in
Delaware for relator, a domestic corporation, having its principal office in
the city of New York, under contracts which provided that the relator
should have a lien on and ownership in the vessels as the building pro-
gressed, up to the amount paid upon the contract, the same to attach simul-
taneously with the payments. Held, that the interest of the relator in
such vessels was not an absolute ownership, but was in the nature of a
lien, and that until it ripened into a title the moneys paid upon the con-
tract were taxable in New York. (Id. 58 N. Y. 242.)

See chapter 433 of Laws of 1881, section 1, as amended by chapter
661 of Laws of 1892, cited on page 66, ante, as to exemption from taxa-
tion of vessels engaged in foreign trade.

119. Certain assessments of personal property of
deceased persons, made in 1893, declared valid. It is pro-
vided by chapter 312 of Laws of 1894, entitled “ An act to
provide for collection of taxes assessed in the name of deceased
persons,” as follows:

Section 1. Allassessments of personal property in the name
of persons deceased, made in the year 1893 by town or ward
assessors within any county in this state having over 300,000
but less than 600,000 inhabitants, as appears by the last state
enumeration of its inhabitants, where such deceased person at
the time of his death was a resident of such town or ward,
where he left a last will or testament which was not admit-
ted to probate, or letters granted thereon at the time the
assessment was made, and the decedent was the owner of the
personal property assessed at the time of his death, and where
the same was not assessed or taxes paid thereon in any other
town or ward for 1893, are hereby declared legal and valid,
and the surrogate of the county shall cause the taxes assessed
against such personal property in the name of such deceased
person, to be paid from his estate, upon petition of the super-
visor of the town or ward, and after notice of the application
to the executor or administrator of the estate.

120. Consignments to agents. The products of any state
of the United States, consigned to agents in any town or ward
WHERE AND TO Wuom Property To BE AssEssED. 81

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 tax-
ation 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, part of § 5, as
amd. by Laws of 1851, ch. 176, § 2; Birdseye’s Rev. Stats.,
etc., 2961.) See this section cited on page 76, ante.

121. Debts owing for the purchase of real estate. 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 of 1851, ch. 371, § 1;
Birdseye’s Rev. Stats., etc., 2953.) See, also, page 77, ante,
and page 82, post, on this subject.

122. Taxes on non-resident bankers, etc. All persons
and associations doing business in the state of New York, as
merchants, bankers, 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 resi-
dents of this state; and said taxes shall be collected from the
property of the firms, persons or associations to which they
severally belong. (Laws of 1855, ch. 37, p. 44; Birdseye’s
Rev. Stats., ete., 2960.)

What funds are exempt, Certain Canadian banks did business in New
York city through agencies permanently located there. These agencies
held funds of the banks which were loaned on call or for specified times to
borrowers. Held, that these banks were not liable to taxation upon the
amounts invested in their business in this state, under the above statute
of 1855, but were exempted from such taxation under chapter 371 of Laws
of 1851, above cited, which act is not repealed by the act of 1855. (People
ex rel, Bank of Montreal v. Commissioners of Taxes, 59 N. Y. 40, revers-
ing 8. C.,1T. & C. 680.)

Foreign incorporations included. Foreign corporations are included under
the terms of the act, chapter 87, Laws of 1855, subjecting non-residents
doing business in this state to assessment and taxation on allsums invested
in such business. (People ex rel. Thurber Whyland Co. v. Barker, 141

N. Y. 118.)
82 Wuere anp To Wom Property To BE ASSESSED.

A person or corporation liable to assessment and taxation under the act
is not entitled to a deduction of debts. (Id.)

Goods sent for sale. Under the above section goods belonging to a non-
resident and sent to this state for sale, without intending to reinvest here
the proceeds, are not liable to taxation. (People ex rel. Parker Mills v.
Commissioners of Taxes, 23 N. Y. 242.)

That act is designed to reach the capital of non-residents employed in
this state in a continuous business, and not property sent here only as to
a market for sale. (Id.)

Agency not sufficient. To justify an assessment under the act it is indis-
pensable that the person assessed shall in fact have money invested ina
business carried on by him in this state, either as sole principal or asa
partner ; it is not sufficient that he is doing business as agent, and solely
with the property of his principal. (McLean v. Jephson, 123 N. Y. 142.)

Non-resident peddlers. Non-residents, who are peddlers of goods within
this state, are liable to taxation upon the money invested in their business
4n each town where they peddle; and, if they are assessed in more than
-one town, their remedy is to appear before the assessors and swear off the
tax. (Hitt v. Crosby, 26 How. Pr. 413.)

Resident’s capttat invested in other states, A resident of this state could
not prior to the statute of 1883 (Ch. 392) be assessed here for capital
invested in loans in other states upon securities held by his agents in those
states. (People ex rel. Jefferson v. Gardner, 51 Barb. 352.) This latter
case was followed in People ex rel. Jefferson v. Smith (24 Hun, 492),
where the same rules were again invoked by the same relator, and the
latter determination has since been affirmed by the Court of Appeals.
(Sce Warner v. Jaffray, 30 Hun, 328, and People ex rel. Jefferson v. Smith,
88 N. Y. 576.)

By section 1 of the above-mentioned‘statute of 1883 it is provided as
follows: All debts and obligations for the payment of money due or owing
to'persons residing within this state, however secured or wherever such
securities shall be held, shall be deemed for the purposes of taxation per-
sonal estate within the state, and shall be assessed as such to the owner or
owners thereof in the town, village or ward in which such owner or
owners shall reside at the time such assessment shall be made (but nothing
herein contained shall in any manner authorize the assessment of the same
property in more than one place in this state in any one year), nor shall
any personal property or estate exempt from taxation under the laws of the
United States be liable to assessment under the provisions of this act.
(Laws of 1883, p. 568; Birdseye’s Rev. Stats., etc., 2962.)

Statute construed, as to trustees. In regard to this statute the court,
PrcsuamM, J., say in People ex rel. Darrow v. Coleman (119 N. Y. 187, at
page 139): ‘‘ This statute was passed the year subsequent to the decision
of the case of People ex rel. Jefferson v. Smith (88 N. Y. 576), and the
inference is not a labored one which concludes that the law was enacted
to meet that decision.” The court holds in that case (119 N. Y. 1387,
reversing §, C., 53 Hun, 482) that the act of 1883 refers to, debts and
obligations which are solely due or owing to residents of this state; that
WHERE AND TO WHom Proverty To BE AssEssED. 83

it does not include as owners persons who are trustees only, and that while,
under the oid law, if a trustee residing here has possession of such
securities he may be assessed for them as a trustee in possession, even if
there be other trustees non-residents, yet the resident trustee may not be
assessed for securities not held by him and not within this state, but which
are in the possession of one of the non-resident trustees. See, also, People
ex rel. Day v. Barker (185 N. Y. 656).

Personal property of resident in hands of resident agent, Personal prop-
erty belonging to a resident of this state in the hands of an agent, also a
resident, but living in another county, which is subject to the order
and control of the owner, is taxable to him at his place of residence and
not to the agent. (Boardman v. Supervisors of Tompkins Co., 85
N. Y. 359.)

The amendment of 1851 (Laws of 1851, ch. 176, § 2) adding ‘‘agent” to
those holding personal property in a representative capacity named in the
provision of the Revised Statutes (1 R. 8. 389, § 5) who are to be assessed
for such property, in no respect changed the rule by which assessments to
residents of the state are regulated ; its scope is limited to the assessment
and taxation of property within the state owned by non-residents of the
state. (Id.)

It seems, that the plan of taxation is to reach all personal property in
the state, save as excepted, by assessing the owner at his homeif in the
state, the beneficial owner in the person of his trustee and the non-resident
through his agent. (Id.) —

Committee of lunatic. A committee of the estate of a lunatic is not an
agent or trustee within the meaning of 1 Revised Statutes, 389, section 5,
as amended by said act of 1851. The committee discharges a trust, but
such trust is in the court whose officer he is, and the lunatic is not ‘divested
of his estate, the control and “management of which only are taken
from him. (The-People ex rel. Smith v. Commissioners of Taxes, 100 N.
Y. 215.) ,

Where, therefore, S., who resided in the city of New York, was
appointed committee of the estate of a lunatic, who resided in Madison
county, and the board of tax commissioners of the city assessed to 8. ‘as
committee,” etc., the personal estate of the lunatic, held, that the assess-
ment was erroneous, and was properly vacated. (Id.)

It seems that the personalty should have been assessed to the lunatic at
his place of residence. (Id.) ,

Resident stockholders of corporation, Resident owners of stock of domestic
or foreign corporations are not personally taxable therefor. (People ex
rel, Trowbridge vy. Commissioners of Taxes, 4 Hun, 595; affd., 8, C., 62
N. Y. 680.)
84

123.
124.
125.
126.
127.
128.
129,
180.
131.
182.
183.
134.
185.
1386.
187.
138.
189.

140.
141.
142.
143.
144.
145,
146.
147.
148.
149.
150.
151.

152.

153.

How AssEssMENTS ARE TO BE Mane.

TITLE VIII.

HOW ASSESSMENTS ARE TO BE MADE.

Assessment districts.

Inquiry to be made.

Preparation of assessment roll.

Trustee, guardian, etc., how assessed.

Lands of non-resident, how designated.

Proceedings of assessors when tract divided into lots.

Same when tract not subdivided, etc.

Survey may be made of non-resident lands.

Rule of valuation.

Roll, when to be completed; notice.

Contents of notice.

Penalty for neglect to meet; appeal.

Inspection of roll.

Reduction of valuation.

Assessors may administer oath.

Assessment roll to be sworn to; form of oath.

Delivery of complete assessment roll to clerks, for inspection; notice
thereof.

Roll to be delivered to supervisor.

Assessors to follow instructions transmitted by comptroller.

Penalty for neglect to perform duties.

Proceeding when assessor omits, etc., to act.

Duties of town and city clerks.

Duty of supervisor as to town clerks and assessors neglecting duties.

Comptroller to transmit blank forms and instructions.

Same; distribution thereof.

What cities deemed towns.

Correction of errors in assessments by board of supervisors.

Taxation of forest preserve.

Notice of assessed valuation of property owned by the mayor, etc.,
of the city of New York.

Powers of town board in towns in counties containing 600,000 or more
inhabitants to hire suitable office room for assessment, etc., of taxes.

Certain official acts of assessors legalized.

123. Assessment districts. The Revised Statutes provide
that the assessors chosen in each town or ward, may divide
the same by mutual agreement, into convenient assessment
districts, not exceeding the number of assessors in such town
orward. (1 R.S.390,§ 7; Birdseye’s Rev. Stats., etc., 2963.)

124. Inquiry to be made. Between the first days of May
and July, in each year, they are directed to proceed to
How AssEssMENTS ARE To BE Manz. 85

ascertain, by diligent inquiry, the names of all the taxable
inhabitants in their respective towns or wards, and also all
the taxable property, real or personal, within the same. (1
R. 8. 390, § 8; Birdseye’s Rev. Stats., ete., 2963.)

How assessors are to act, and nature of action. The assessment of prop-
erty which regulates the amount of tax must be the joint act of all the
assessors or of a majority of them at a meeting of all. The statute con-
templates the exercise of their common judgment and discretion. The
power given them to divide the town or ward, by mutual agreement, is
given them for the purpose of facilitating inquiry and the obtaining of
reliable data on which to base an assessment. (People ex rel. Mygatt v.
Supervisors of Chenango Co., 11 N. Y. 563; People ex rel. President,
etc., of The D. & H. Canal Co. v. Parker, 117 id. 86.)

An assessment is not shown to be illegal by proof that it was made up
and notice thereof published by a majority of less than a full board of
assessors. It must be proved that all were not present, or that the one
absent did not have notice of the meeting, or that a vacancy occasioned
by death had not been filled. (Matter of Merriam, 84 N. Y. 596.)

The assessors in making the assessment act judicially, and it is a well-
settled principle of law that, when several persons are appointed to act
judicially in a public matter, they must all confer, though a majority
may decide. (Ex parte Rogers, 7 Cow. 526; Downing v. Rugar, 21
Wend. 178.)

Legal presumption. However, when an assessment is signed by two of
the three persons authorized, the legal presumption is that the third one
was present and acted in the business ; but it may, nevertheless, be shown
that one was not consulted and did not act. (Doughty v. Hope, 1N. Y. 79.)

Upon what evidence they may act. Assessors must act upon legal proof
when the statute under which they act gives them the means of obtaining
it. But when they are required to act upon evidence, that is not what is
known as legal evidence, their action is valid, however the evidence may
be obtained. (People ex rel. Akin v. Morgan, 65 Barb. 473; 8. C., 1 T.
& C. 101.) After assessors have considered and decided the question
whether the required number of taxpayers have signed consents to the
bonding of a town, such determination is so far final that a certiorari may
issue to bring the proceedings up for review. (Id.) The case of People
ex rel. Akin v. Morgan, above cited, was reversed by the Court of Appeals
(55 N. Y. 587), the court not considering the above points. See further
upon this subject People ex rel. N. Y. & Canada Railroad Co. (18 Hun,
116) and cases there cited.

Assessors having jurisdiction, no action lies. When assessors have juris-
diction of the person and subject-matter, for the purpose of an assessment
of property for taxation, they act judicially; and while the assessment
remains in force no action will lie against the municipality for the recovery
of the tax so paid, although the property was not, by law, the subject of
taxation. (Bank of Commonwealth v. Mayor, etc., of New York, 43 N.
Y. 184; McLean v. Jephson, 123 id. 142.)
86 How ASssESSMENTS ARE TO BE Manpr.

In People ex rel. Oswego Canal Co. v. City of Oswego (6 T. & C. 678;
mem. of S. C., 5 Hun, 117) the following rule was laid down:

1. As to matters relied upon to exempt a person or his property from
taxation, which, from their nature, are only known to him or the witness
he may produce, where there is no evidence impairing materially the
force of it known or proved to the assessors, the evidence on the part of
the person assessed concludes the assessors, and they must assume the
matters sworn to to be true, and correct the roll accordingly.

2. If the assessors know of facts, or they are proved before them,
tebutting or essentially qualifying the evidence on the part of the person
assessed, and he does not, on being informed of the facts which are known
to the assessors, satisfactorily rebut or explain them, they are not con-
cluded by his evidence.

3. The assessors are not in any case concluded by the opinion of wit-
nesses as to the value of either real or personal property, unless the evi-
dence on the part of persons assessed is the only evidence before them,
and they have no information or evidence that leads them to different or
higher estimates. (People ex rel. Oswego Canal Co. v. City of Oswego,
6T. & C. 673; mem., S. C., 5 Hun, 117.)

Statute must be complied with substantially. A substantial compliance
with the statute, in the measures preliminary to the taxation of persons
and property, in all matters which are of the substance of the procedure,
and designed for the protection of the taxpayer, is a condition precedent
to the legality and validity of the tax. (Westfall v. Preston, 49 N. Y. 349;
Sanders v. Downs, 141 id. 422; Stebbins v. Kay, 123 id. 31.)

No power to determine what property is taxable. Assessors have no power
to determine what property is taxable; that is the province of the Legis-
lature, and for an erroneous decision on the part of the assessors, as to
what is taxable property, they are liable, the same as for an erroneous
decision as to who is a taxable inhabitant, and an assessment founded
thereon is void. (National Bank of Chemung v. City of Elmira, 53 N. Y.
49, reversing S. C., 6 Lans. 116.)

A decision of assessors, in these cases, may be attacked collaterally.
Accordingly held, that an assessment upon the capital stock and a tax
against a bank, in violation of the provisions of the act authorizing the
taxation of stockholders of banks, etc. (Laws of 1866, ch, 761), which
prohibits the assessment of a tax upon such capital stock, were void, and
that an action would lie, on behalf of the bank, against a municipal cor-
poration, to recover theamount collected by it, upon such assessment, for
municipal taxes. (Id.) The remedy by certiorari is not adequate in such
case, That is appropriate to review erroneous assessments, not when
property has been taken in violation of law, under an illegal assessment.
(Id.)

Determination as to jurisdictional fact does not establish jurisdiction,
Although an assessment may be erroneous, it is not illegal if made with
jurisdiction of person and subject. (Williams v. Weaver, 75 N. Y. 30.)
But the determination by assessors as to the existence of a fact upon which
their jurisdiction depends is not conclusive, and if the jurisdictional fact
How AssEssMENTS ARE TO BE Mane. 87

did not exist, their determination does not establish jurisdiction in them.
(Matter of N. Y. Catholic Directory, 77 N. Y. 342, affg. S. C., 8 Hun, 91;
McLean v. Jephson, 123 N. Y. 142.)

Where a town board of assessors had performed certain duties of a
judicial character, in pursuance of a statute, held, that a delay of over
two years in applying for a writ of certiorari to review the same was a
sufficient reason for dismissing the writ. (People ex rel. Davis v. Hill,
1T. &C. 154.) See, also, People ex rel. Ackerly v. City of Brooklyn (8
Hun, 56); People ex rel. Davis v. Hill (56 N. Y. 547).

125. Preparation of assessment roll. The Revised Stat-
utes require the assessors, after having made all requisite
inquiries and acquired all needful information, to proceed as
follows :

They shall prepare an assessment roll in which they shall
set down in four separate columns, and according to the best
information in their power.

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

2. In the second column the quantity of land to be taxed
to each person.

3. In the third column the full value of such land accord-
ing to the definition of the term land as given in the first
title of this chapter. (R. 8. ch. 13, tit. 1, pt. 1.)

4, In the fourth column the full value of all the taxable per-
sonal property owned by such person after deducting the just
debts owing by him, but no deduction shall be made or allowed
for or on account of any debt or Viability contracted or incurred
in the purchase of non-tawable property or securities owned by
him or held for his benefit nor for or on account of any
indirect liability as surety, guarantor, indorser, or otherwise ;
nor for or on account of any debt or liability contracted or
incurred for the purpose of evading taxation. (1 R. S.
390, § 9, as amended by ch. 202, Laws of 1892, p. 447, by
adding words in italics.)

See form No, 38 for form of assessment roll.

(Section 9, above set forth, is repealed as to towns in Kings and Erie
counties by section 19 of chapter 411 of Laws of 1885.)

126. Trustee, guardian, etc., how assessed. Where a
person is assessed as trustee, guardian, executor, or administra-
tor, he shall be assessed as such, with the addition to his name
of his representative character, and such assessment shall be
88 How AssESsSMENTS ARE TO BE Mane.

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 personal prop-
erty the just debts due from him in such representative char-
acter. (1 R.S. 391, § 10; Birdseye’s Rev. Stats., etc., 2963.)

Construction of above statute. Where lands are owned by a person as
trustee they must be assessed to him with the addition to his name of his
representative character. It is irregular and unauthorized to make an
assessment to an estate (Trowbridge v. Horan, 78 N. Y. 489), and this is
so in the case of either resident or non-resident lands. The assessment in
either case is invalid. (Cromwell v. McLean, 123 N. Y. 474, 487.)

Trustees of sinking fund. Where the trustees of a sinking fund raised
and owned by a foreign corporation are taxable inhabitants of this state,
they are properly assessed as such trustees, to the full value of the fund,
in the place of their residence. (People ex rel. The Western Railroad Co.
v. The Board of Assessors of Albany, 40 N. Y. 154.)

Deduction of debts of estate. To entitle an estate to the benefit of the
provision of the statute authorizing a deduction from an assessment for
personal property held by an executor, because of just debts due from
him in such representative character (1 R. 8. 391, § 10), he must show the
existence of legal, valid and incontestible obligations against the estate,
(People ex rel. Osgood v. Commissioners of Taxes of New York, 99 N. Y.
154, affe. 8. C., 34 Hun, 506.)

Where, therefore, upon application of executors to strike out an assess-
ment, it was conceded that they had in their hands an amount to which
the assessment was reduced, which was retained by them on settlement of
their accounts, by order of the surrogate, ‘‘for the payment of disputed
and other claims and the further expenses of administration,” and the
applicants’ affidavit showed that there were unpaid claims against the
estate exceeding the amount of assets in their hands, which claims, how-
ever, were contested by the executors, and it did not appear that their
validity had been established, held, that the application was properly
denied by the assessors. (Id.)

Committee of lunatic. A committee of the estate of a lunatic is not an
agent or trustee within the meaning of the provision of the Revised Stat-
utes (1 R. 8. 389, § 5, as amended by § 2, ch. 176, Laws of 1851) which
provides that every person shall be assessed in the town or ward where he
resides for ‘‘all personal estate in his possession or under his control as
agent, trustee, etc.” (People ex rel. Smith v. Commissioners of Taxes of
New York, 100 N. Y. 215, revg. 8. C., 86 Hun, 359.) The committee
takes no title to the lunatic’s estate; he is a mere bailiff to take care of it
and administer it under the direction of the court. (Matter of Strasburger,
132 N. Y. 182.)

The entry in the record of assessment for personal taxes, of the name
of a lunatic, with the addition of the name and address of his committee
How AssEssMENTS ARE TO BE Maps. 89

made in the place in the list where the entry would properly be if no com-
mission of lunacy had been issued, held, sufficient to show an assessment
upon the lunatic and not upon the committee, and that it was not invali-
dated by the additional name and address. (People ex rel. U. 8. Trust Co.
v. Barker, 50 State Rep. 741; 8. C., 21 N. Y. Supp. 704; affd., without
opinion, 137 N. Y. 631.)

Construction of chapter 392 of Laws of 1888. The provision of the act
of 1883 (Ch. 392) declaring that ‘‘all debts and obligations for the
payment of money due or owing to persons residing within this state
* * * wherever said securities shall be held, shall be deemed, for
the purpose of taxation, personal property within the state, and shall be
assessed as such to the owner or owners,” refers to debts or obligations
which are solely due or owing to residents of this state; it does not include
as owners persons who are trustees only, and while under the old law if a
trustee residing here has possession of such securities, he may be assessed
for them as a trustee in possession, even if there are other trustees, non-
residents, the resident trustee may not be assessed for securities not held
by him and not within this state, but which are in possession of one of the
non-resident trustees. (People ex rel. Darrow v. Coleman, 119 N. Y. 187,
revg. 8.C., 53 Hun, 482.) See, also, People exrel. Day v. Barker (1385 N.
Y. 656) to same effect, and holding also that the fact that such securities
were bonds secured by mortgages upon lands in this state, did not affect
the question.

Accordingly held, where two of three co-trustees resided in this state,
and the other resided in another state, the beneficiaries also being non-
residents, that an assessment of securitiesin the hands of the non-resident
trustee was void. (Id.)

Agent, how assessed. Personal estate in the hands of an agent must be
assessed against the agent, in his own name, and without the addition of
words indicating his representative character. (Peopleex rel. Hoffman v.
Bug, 18 Abb. N. C. 169.)

Ancillary administrator. An administrator under ancillary letters of
administration, appointed in 1882, instituted proceedings by certiorari to
vacate an assessment made in 1890 by the tax assessors upon the assets in
his hands, in which it appeared that the decedent had been a resident of
Scotland, that his property here consisted principally of debts due on bond
and mortgage from residents in this state, and that the residuary legatees
wereall residents here. Held, that the assessment was proper; that relator
was not entitled to exemption under 1 Revised Statutes, 389, section 5, as
an agent holding funds for investment, nor under 1 Revised Statutes, 419,
section 8, as an agent to whom demands were sent for collection; that a
sufficient time had elapsed to change the character of the funds if they
had been originally sent for investment ; that it was his duty to distribute
the assets, and that the resident distributees couid not, by leaving the
funds in his hands, obtain exemption from taxation, (People ex rel.
Cochrane v. Coleman, 128 N. Y. 524, affg, 8. C., 88 State Rep. 118, 14 N.
Y. Supp. 565.)
90 How AssESSMENTS ARE TO BE Mapk.

The statute must be followed strictly. The only warrant for the imposi-
tion of a tax or burden upon the citizen or his property, without his con-
sent, must be found in some positive law, and it cannot be enforced unless
imposed in the manner pointed out by the statute. The duties and powers
of assessors in making up the assessment roll of the town, which is to be
the basis of taxation, are clearly pointed out by statute and must be fol-
lowed. (2 R. S. [8th ed.] p. 1097; Birdseye’s Rev. Stats., etc., 2963.)
They have jurisdiction of both the person and the property of every resi-
dent of the town, and in such cases the entry of the name in the first col-
umn of the roll, in legal effect, signifies that the person and the property
have been charged. They have also jurisdiction of the real property
within their town of non-residents, but in such cases the statute forbids
the insertion of the name of the owner in the first column among the tax-
able inhabitants of the town for the reason that the tax does not constitute:
a personal charge. The statute requires that a description of the lands
be entered in the second column and the value in the next, and assessments.
against non-residents must he separated from the other assessments, though
in the same roll. (§§ 12, 18.) (Sanders v. Downs, 141 N. Y. 422, 425;
May v. Traphagen, 139 id. 478.)

Omission of taxable property does not invalidate the entire assessment, If
the assessors, who are acting judicially, should by accident or design omit.
any property liable to taxation from the assessment roll, the entire assess-
ment is not thereby rendered invalid, and a property owner whose prop-
erty has been assessed and taxed cannot, because of such omission, main-
tain an action to have his tax adjudged invalid. (Vandeventer v. Long
Island City, 189 N. Y. 133.)

Statutes are applicable to infants, ete. Statutes providing the procedure
for assessing and collecting taxes, for the sale of land for their non-pay-
ment, and for the redemption of lands sold for unpaid taxes, are applicable:
to infants and persons under disabilities, unless they are excepted from
the operation of the act. (Levy v. Newman, 180 N. Y. 11.)

Residence of person assessed necessary to jurisdiction. Residence of the
person assessed within the assessment district is essential to give jurisdic-
tion to the assessors to make a valid assessment of personal property, and
the fact that the assessors act for the whole city and have jurisdiction of
all the taxable inhabitants will not validate an assessment made in a wrong
ward or render it irregular only. (Wilcox v. City of Rochester, 129 N, Y.
247.)

Where a person has two residences. If a person has two residences, the
place where his family lives, where he stays the greater part of the time,
where he votes and is assessed for personal taxes, is his residence for the
purpose of taxation. (People ex rel. Lawrence v. Barker, 44 State Rep.
695, 698; S. C., 17 N. Y. Supp. 788, 789.)

The mere fact that such a person happened to be in New York on the
second Monday of January, the day upon which by statute the tax becomes.
assessable, did not make him liable to personal taxation there. (Id.)

A person who occasionally sold real estate and who was a director of a
corporation, the meetings of which he attended, held, not to do business.
How AssessMENTS ARE TO BE Manz. 91

within the meaning of the statute, for the purpose of fixing his residence
for the purpose of taxation. (Id.)

See, also, cases cited on page 49, ante.

Provision as to general powers. A provision in the charter of a village,
giving to its assessors the same powers within their village as those exer-
cised by town assessors, does not clothe the village assessors with powers
given to town assessors by a special law relating to one species of personal
property, the provisions of which, as to the manner of making the assess-
ment and collecting the tax, are not applicable to taxation in villages, and
are incapable of being carried out in village taxation without amendment
of the charter. (People ex rel. Young v. Willis, 183 N. Y. 383.)

The same rule applies to the similar provision in the general act for the
incorporation of villages. (§ 18, tit. 8, ch. 291, Laws of 1870, as amended
by ch. 90, Laws of 1883; see, also, ch. 808, Laws of 1884.) (Id.)

What renders non-resident taxable. To render a non-resident subject to
taxation upon his personal property in this state, under Laws of 1855,
chapter 37, it is essential that he shall in fact have money invested ina
business carried on by him either as a principal or partner. The fact that
_ he transacts business here only as the agent of a foreign corporation is not
sufficient. (McLean v. Jephson, 123 N. Y. 142; S. C., 33 St. Rep. 490,
revg. 8. C., 41 Hun, 479.)

Patent right, when taxable. A patent is a personal right conferred by
the sovereign power upon and belonging to the patentee, and like other
personal rights attends his person and exists where he is or where he puts
it in use. (People ex rel. Edison E. L. Co. v. Campbell, 188 N. Y. 548.)

127. Lands of non-resident, how designated. 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 prescribed in the two following sections.

(1 R. S. 391, § 11; Birdseye’s Rev. Stats., ete., 2963.)

This section is repealed as to towns in Kings and Erie counties by sec-
tion 19 of chapter 411 of Laws of 1885.

Proceedings under act of 1855, chapter 427. Since the act of 1855, chap-
ter 427, upon return by the town collector of a tax laid upon real estate,
uncollected for want of goods and chattels of which to make the same, the
land is to be classed as non-resident as to such unpaid tax, and all proceed-
ings for the collection thereof must thereafter be had as if it was the land
of a non-resident, pursuant tothat act. (Newman v. Board of Supervisors
of Livingston Co., 45 N. Y. 676; People ex rel. Barnard v. Wemple, 117
id. 77.)

Insertion of owner's name, in assessment of non-resident lands. The
insertion of the owner’s name in an assessment of unoccupied lands
owned by a non-resident, which assessment was inserted in the proper
place in the assessment roll, under the provisions of a special act, to wit,
the city charter (Laws of 1871, ch. 461), held, not to render the assessment
void; that such insertion was surplusage which did not affect the validity
of the assessment. (Collins v. Long Island City, 182 N. Y. 821, dis-
92 How ASSESSMENTS ARE TO BE MADE.

tinguishing Hilton v. Fonda, 86 id. 339, hereafter cited, and Stewart vy,
Chrysler, 100 id. 378.) The case of Collins v. Long Island City, above
cited, may be regarded as an exceptional one, the general rule being as
Jaid down in Hilton v. Fonda, hereafter referred to. See Sanders y,
Downs (141 N. Y. 422).

It seems, that if the statement of the owner’s name had the effect to
initiate a personal charge against him, his remedy is by proper proceed-
ings to set aside the tax as against him, to restrain its collection, or to
recover damages in case it has been enforced. (Id.)

Defective description of parcel, An assessment of non-resident land is
fatally defective and void if it contain such a falsity in the designation or
description of the parcel assessed as might probably mislead the owner and
prevent him from ascertaining by the notice that his land was to be sold
or redeemed. (Tallman v. White, 2 N. Y. 66.)

Where a lot of land intended to be assessed is part of a tract which has
a known name, and the assessment describes the lot as situated in a differ-
ent tract, a comptroller’s deed given upon a sale for non-payment of the
tax is void; although there be other matter of description which, if the
name of the tract were rejected, would sufficiently identify the lot. (Id.)

Jurisdiction of person of non-resident. The assessors of a town have no
jurisdiction of the person of a non-resident of the county, whereby they
can lawfully initiate a charge against him personally for a tax because of
lands owned, but not occupied by him, in their town; they have jurisdic-
tion to value the lands, but not to assess them to him, and their jurisdic-
tion so to value them does not draw to it such further or other power, as
that an assessment to the owner can be excused as an erroneous exercise
of power. (Hilton v. Fonda, 86 N. Y. 339, distinguished in 132 N. Y.
821, above cited.) See, also, Sanders v. Downs (141 N. Y. 422) as to the
general rule.

Where, therefore, town assessors, with knowledge of the facts, assessed
the lands of a non-resident to the owner personally, as a resident, and
among the lands of residents, instead of assessing them in the mode pre-
scribed by the statute, held, that the act was an unofficial one, for which
the assessors were personally liable. (Id.)

An appearance before a board of assessors and examination of the assess-
ment roll without objecting that lands were illegally entered against the
name of the party, and making no complaint except as to valuation, held,
a waiver of the statutory requirement and an assent to the mode of
assessment. (Id.; Matter of McLean, 138 N. Y. 158, 163.)

Lands of non-resident, occupied by resident. Where lands owned by &
non-resident of the county are occupied by a resident of the town, an
assessment thereof to the owner in the part of the roll devoted to non-
resident lands is illegal and invalid; the lands should be assessed to the
resident occupant. (People ex rel. Barnard v. Wemple, 117 N. Y. 77.)

Construction of act, chapter 152 of Laws of 1878. The act, chapter 152
of 1878, amending chapter 427 of 1855, in reference to the collection of
taxes on lands of non-residents, was designed to accomplish two things
only: First, to make lands occupied by persons other than the owner
How AssEssMENTS ARE To BE Mane. 93.

assessable against such owner if he resided in the county but not in the
town or ward; second, to provide for the case of occupied lands of a non-
resident where the occupants were also non-residents; it did not authorize
Jands of a non-resident in the possession of a resident occupant to be
assessed and returned as non-resident lands. (Id.)

An assessment of lands of a non-resident, occupied by residents of the
town, to the non-resident owner and placed in the non-resident column is
void and the tax cannot be re-levied by the comptroller under the pro-
visions of chapter 453 of 1855, against the occupants. (Id.)

It seems, that if such act should be considered as authorizing a re-levy-
ing of such a tax by the comptroller, it is in that respect unconstitutional,
as no provision is made therein for giving the occupants notice and the
right to be heard. (Id.)

Assessment of real estate of railroad company. A railroad corporation
should be regarded as a resident of the several towns and wards through
which the road extends, within the meaning of the tax laws, and assessed
therein for its real estate, the same as taxable inhabitants are assessed for
their real estate situated therein. 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.” (People ex rel. Buffalo, etc.,
Railroad Co. v. Fredericks, 48 Barb. 178; affd., 8. C., 48 N. Y. 70.)

Assessment to occupant, how made. Lands occupied by persons other
than the owner may-be properly assessed in the name of the occupant,
without the addition of words indicating that the lands are thus assessed
as the lands of non-resident owners. (People ex rel. Hoffman v Bug, 13
Abb. N. C. 169.)

128. Proceedings of assessors where tract is divided in
lots. If the land to be assessed, be a tract which is subdi-
vided into lots, or be part of a tract which is so subdivided,
the assessors shall proceed as follows:

1. They shall designate it by its name, if known 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
names of the owners, beginning at the lowest number and
proceeding in numerical order to the highest ; but the entry on
the assessment-roll of the name of the owner, or of any per-
son hawing a claim on, or interest, in such land, shali not, in
any case, affect the validity of such assessment tf the same is
otherwise correct. (As amended by ch. 174 of Laws of 1890,

by inserting the words in italics.)
94 How AssESsMENTS ARE TO BE Maps,

3. In a second column, and opposite to the number of each
lot, they shall set down the quantity of land therein, liable to
taxation 5

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. 8. 391, § 12; Birdseye’s Rev. Stats,

ete., 2963.)

Section 12, above quoted, is repealed by Laws of 1885, chapter 411, sec-
tion 19, as to towns within counties containing upwards of 300,000
inhabitants.

Construction of above section. Where a lot of land intended to be
assessed is part of a tract which has a known name, and the assessment
describes the lot as situated in a different tract, a comptroller’s deed given
upon a sale for non-payment of the tax is void, although there may be
other matter of description which, if the name of the tract were rejected,
would sufficiently identify the lot. (Tallman v. White, 2.N. Y. 66.)

,Under the provisions of the Revised Statutes (1 R. 8. 301, § 12, subd. 5)
requiring that when land to be assessed is part of a lot the part ‘‘ must be
designated by boundaries, or in some other way by which it may be
known,” a reasonably accurate designation and description of land assessed
and sold for non-payment of taxes is necessary in order to give validity
and effect to a conveyance upon such sale. (Zink v. McManus, 121 N.Y.
259, affg. 8. C., 49 Hun, 553.)

Where, therefore, in the description in an assessment roll, advertisement
for sale, notice to redeem and conveyance by the comptroller of the city of
Buffalo for lands in said city sold for taxes, which were described as part of
a farm, but two boundary lines were given, which were street lines, and
did not actually inclose any land, and it was impossible to ascertain from
the description the form or shape of the lot, held, that the description, was
insufficient and the deed was void for uncertainty. (Id.)

Where a township which has not been subdivided into lots is non-resi-
dent land, and has been assessed as such, it is the duty of the assessors to
assess it by its number as one lot: they have no right to subdivide it into
lots and to assess them at different valuations. (Thompson v, Burhans,
61-N. Y. 52.)

Where assessors, in making an assessment upon an undivided township
for one year assessed it in twenty-four separate lots, with a different valu-
ation and tax for each, and for another year assessed it in quarters, held,
that a sale made by the comptroller in quarters for the taxes of the two
years was irregular and unauthorized. (Id.)

‘In an assessment roll it is a sufficient description to give the known
name of a tract of land, and the number of the town, range and lot
therein. (Colman v. Shattuck, 62 N. Y. 348, affg. 8. C., 2 Hun, 497.)
How AssressMENTS ARE To BE Manz. 95

129. Same when tract not subdivided, etc. If the land
so to be assessed be a tract which is not subdivided, or if its
subdivisions cannot 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 cannot obtain correct infor-
mation of the subdivisions, as the case may be ;

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

3. If the quantity to be eceen 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 nate 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; and if they cannot
otherwise designate such parts, they shall notify the super-
visor of the town, who shall cause a survey and two manu-
script maps 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
ASSESSOTS 5

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
making such survey 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, distinguish-
ing it from the ordinary tax. (1 R. 8. 391, § 13; Birdseye’s
‘Rev..Stats., ete., 2964.)

Said section 18 was repealed as to towns within counties having
upwards of 300,000 inhabitants by section 19 of chapter 411 of Laws of
1885.

See Tallman v. White (2:N. Y..69);::Thomson v.: Burhans (61 id. 52);
Colman v. Shattuck (62 id. .348, affg. S. C.,.2 Hun, 497; 5,T. & C. 34);
Hilton v. Fonda (86 N. Y. 339, affg. S. C., 19 Hun, 191); Butler v. City,
96 How AssESSMENTS ARE TO BE Mapr.

of Oswego (56 id. 358); People ex rel. Hoffman v. Bug (13 Abb. N.C.
171), and other cases cited in notes under preceding sections.

In a deed executed by the comptroller to a purchaser of lands at a sale
for non-payment of taxes, the premises were described as ‘‘in the county
of Sullivan, Minisink Patent, division one (1), lot twenty-eight (28), four
hundred and fifty-five (455) acres, more or less, bounded north and south
by the lot lines, east by resident land, and west by the town of Forest-
burgh.” Held, that the description was defective in that the east boundary
was too vaguely defined. (Oakley v. Healey, 88 Hun, 244.)

Under the statute, section 18, above cited, the assessors are bound to des-
ignate the several parcels of land by their names, if they have names, or
bound them by the lands surrounding them. (People ex rel. Clark v. Oli-
ver, 1 T. & C, 570, 572.)

130. Survey may be made of non-resident lands. When-
ever 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-resident lands which is divided by the
town line, they shall notify the supervisors, who shall cause
the necessary surveys to be made at the expense of the town.
(1 R. 8. 392, § 14; Birdseye’s Rev. Stats, etc., 2964.)

131. Rule of valuation. All 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 froma solvent debtor. (1 R. 8. 393,
§ 17, as amd. by Laws of 1851, ch. 176, § 3; Birdseye’s Rev.
Stats., ete., 2694.)

The preceding section shall be followed in all assessments
made under this chapter (Part 1, chapter 13), except where

the assessors shall be specially required by law to observe a
different rule. (Id. § 18.)

Effect of amendment of 1851. Previous to the amendment by Laws of
1851, above mentioned, section 17, above cited, contained the words ‘‘the
value of which shall not have been specified by the affidavit of the person
taxed,” following the word “taxation,” and the amendment consisted in
striking out those words and inserting the words ‘‘and true” before the
word ‘“‘value.” See as to original statutes relating to valuation of real
estate prior to 1851, People ex rel. Buffalo, etc., R. R. Co. v. Barker (48
N. Y. 70, 74, 75, affirming S. C., 48 Barb. 173), that case holding that since
the act, chapter 176 of Laws of 1851, assessors are not bound by the affi-
davit presented by an owner of property taxed, upon complaint in relation
to the assessment thereof. The affidavit is no longer conclusive, but is
evidence to be considered by them, with other means of information in
their power, and upon the whole their own judgment is to be formed asto
the value of the property.
How AssEessMENTS ARE TO BE Maps. 97

Assessments against stockholders of banks. Under the provisions of the
act, chapter 761 of the Laws of 1866, ‘‘ authorizing the taxation of the
stockholders of banks,” etc. (since repealed, and similar provisions enacted
by chapter 409 of Laws of 1882), the actual, and not the par value of the
shares of the capital stock of national banks is the basis of assessment and.
taxation. It is the duty of assessors to ascertain the actual value of the.
shares held by a stockholder, and after deducting their proportion of the
value of the real estate owned by the bank, the balance is the proper sum.
to be assessed. (People ex rel. Gallatin Nat, Bank v. Commissioners of
Taxes, 67 N. Y. 516; affd., 94 U. S. 415.)

Assessment of property of railroad corporation. Itis the duty of assess-
ors to estimate and assess that section of a railroad which lies within their
town at its full and true value. In ascertaining this value the super-
structure and fixtures and everything annexed to the land is to be taken
into the account. So long as the assessors confine themselves within the
above rule, however grossly they may err in their estimate, their valuation
is conclusive. Like the verdict of a jury the amount is not to be ques-
tioned. The tax based upon the assessment is like a judicial sentence,
and can only be attacked for fraud or an excess of jurisdiction. (Albany
& West Stockbridge Railroad Co. v. Town of Canaan, 16 Barb. 244.) Each
piece of property of the railroad is to be estimated in connection with its
position, its incidents, and the business and profits to be derived there-
from. (People ex rel. Buffalo, etc., Railroad Co. v. Barker, 48 N. Y. 70,
affg. 8. C., 48 Barb. 173.)

Where the property assessed is a railroad, the omission of the assessors.
to state the number of acres of land assessed to the company in their
town is not such a defect in their proceedings as to deprive them of juris-
diction. (Albany & West Stockbridge R. R. Co, v. Town of Canaan, above
cited.)

In such a case, it seems, the requirement of the statute will be complied
with by stating the number of miles of road, without adding the quantity
of land. (Id.)

The real estate of railroad companies should be assessed at its value for
the purpose to which it has been adapted, and not as mere farming
Jands, and in estimating the 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 rea! estate within their jurisdiction which contributes to make up a
complete and uscful railroad extending beyond the town they represent.
What may be properly considered in estimating that value discussed.
(People ex rel. Buffalo & State Line Railroad Co. v. Fredericks, 48 Barb.
173; affd., 8. C., 48 N. Y. 70.) See, also, People ex rei. Ogdensburgh,
etc., R. R. Co. v. Pond (18 Abb. N. C. 1).

It is proper for assessors in valuing the property of a railroad corpora-
tion in their town lable to assessment, to take into consideration the veri-
fied reports of the company as to earnings made as required by law.
(People ex rel. Rome, W. & O. R. R. Co. v. Hicks, 105 N. Y¥. 199; 8. C.,

13
98 How AssEssMENTS ARE TO BE MapE.

40 Hun, 598.) It seems, that they are not required toapply the rigid rules
of evidence in investigations before them when assessments are contested,
{id.)

Assessment of telegraph line. Under the provisions of the act, chapter
659 of Laws of 1886, providing that the portion ofa telegraph line jn
any town or ward shall be assessed ‘‘in the manner provided by law for
the assessment of lands of resident owners,” and that the word “lines”
shall include ‘‘the interest in the lands on which the poles stand, the right
or license to erect such poles, all poles, arms, insulators, wires, instru-
ments or other things connected with or used as part of each line,” the
property specified is to be assessed ‘‘at its true and full value.” (People
ex rel. Western Union Telegraph Co. v. Dolan, 126 N. Y. 166.)

It is not to be regarded as part of a whole or as a complete telegraph
line in operation, and its value for telegraph purposes, its position, con-
nections and productive capacity may not properly be taken into con-
sideration, as these considerations enter into the question of the value of
the business and franchises of the company, provision for the taxation of
which is otherwise made by chapter 361 of Laws of 1881. (Id.)

The measure of the value of the ‘‘ poles, arms, insulators, apparatus,
instruments and wires,” as they are capable of indefinite reproduction at
a known cost, is this cost, including the requisite expenditure for labor to
set them up ready for use, and when the value is thus shown by uncon-
tradicted evidence it must be taken. (Id.)

In arriving at the value of the interest in the land upon which the poles
stand and of the right or license to erect such poles, it is to be considered
that so far as the line is erected upon a highway the only interest the tele-
graph company has is a mere license revocable at the pleasure of the
Legislature, of which license any other similar company may avail itself.
The cost which the company incurred in obtaining the interest is the cor-
rect criterion by which to judge of its value. (Id.)

It seems, that where the poles are placed on the land of an individual
the price paid or the amount of any liability incurred therefor will be
good evidence of the value of the right. (Id.)

The distinction between such a case and that of the assessment for
taxation of the property of a railroad or bridge company pointed out. (Id.)

Assessing property of natural gas company. In a proceeding to review
an assessment made by the assessors of a village upon the property of
the relator, a foreign corporation doing business in the said village, it was
shown that its property, within this state, consisted of mains, pipes and
tanks for the reception and distribution of natural gas, laid or located
beneath or upon the streets of the village, under a grant from it, and that
its business was the sale and distribution to consumers of natural gas for
fuel and light, the company itself producing no gas of its own, but
receiving, under a contract with another company, its supply of gas from
the pipe line of the latter company into its own mainsat the village limits.

From the return made by the assessors it appeared that the method
adopted by the assessors, in arriving at the valuation in question, involved
some estimate of the value of the relator’s franchise from the village, of
How AssEssMENTS ARE TO BE Map. 99

its contract with the company furnishing the gas, and of its income and
the profits of its business resulting from that contract, if not as parts of
its property at least as elements of the value of that property.

Held, that the assessment was erroneous. That the system of mains,
tanks and service pipes, as well as a small lot on which the tanks stood,
were required by chapter 293 of 1881, to be assessed as real estate, ‘“‘at its
full and true value,” and that the value of the rights and privileges
granted by the village to the company, and of the contract with the other
company, could not be considered in determining that value. (People ex
rel. Keystone Gas Co. v. Martin, 48 Hun, 193.)

The referee appointed in said proceeding, before whom the hearing was
had, acting pursuant to the provisions of chapter 37 of Laws of 1855,
based his valuation upon the cost of furnishing and laying the gas mains
and pipes, considered as an investment. Held, that it was error to apply
the rule prescribed by that act to the valuation of real estate, as that rule
applied only to personal property. (Id.)

Valuation of real estate used for business purposes, Althoughin determin-
ing the value of real estate used for business purposes, for the purpose
of taxation, the cost of creating it may be considered, yet the more con-
trolling consideration is its earning capacity. (People ex rel. Albany &
Greenbush Bridge Co. v. Weaver, 34 Hun, 321; appeal dismissed, §. C.,
99 N. Y. 821.) See, also, People ex rel. Walkill Valley Railroad Co. v.
Keator (86 Hun, 592); People ex rel. Ogdensburgh, etc., R. R. Co. v.
Pond (13 Abb. N. C. 1).

Rule as to value, under statute. In estimating and assessing the value of
property for the purpose of taxation, the rate is to be determined by the
amount of debt against a solvent debtor, that the property is the equiva-
lent of, i. e., the sum it would sell for at a fair, free and well-advertised
sale. (People ex rel. Ogdensburgh & L. C, R. R. Co. v. Pond, 13 Abb.
N.C. 1.)

Questions of law only to be reviewed on appeal, Onappeal to the Court of
Appeals in proceedings under the act of 1880, chapter 269, to review an
assessment, only questions of law can be reviewed; the determination of
the court below upon the question of value is final and conclusive where
that question was fairly in dispute, unless it appears that elements proper
to be considered were excluded, or improper ones considered, or that some
legal errors vitiated the conclusion, (People ex rel. Rome, W & O. R.R.
Co. v. Hicks, 105 N. Y. 198.)

Opinions below may not be resorted to. Where the orders of the court
below show only a valuation fixed and determined, the opinions may not
be resorted to for the purpose of showing that an erroneous basis was
adopted, upon which the valuation made. (Id.)

Omission of assessors to give notice The omission of the assessors to give
notice, as required by the statute (§ 9, ch. 269, Laws of 1880), of the com-
pletion of their roll and its delivery to the proper officer, prevents the run-
ning of the fifteen days, during which application may be made for a writ
of certiorari to review an assessment, and leaves the writ to be sued out at
any time. (Id.)
100 How AssESSMENTS ARE TO BE Maps,

132, Roll, when to be completed; notice. The assessors
shall complete 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 forth-
with cause notices thereof to be left with one of their num-
ber; they shall forthwith cause notices thereof to be put up
at three or more public places in their town or ward. (1R.8.
392, § 19, as amended sub nom. $17; Laws of 1857, ch. 536,
§ 2; Birdseye’s Rev. Stats., etc., 2965.)

See, also, chapter 110 of Laws of 1858, page 209, repealing that part of
said section 2, as amended by chapter 586 of Laws of 1857, which requires
special notice to be given in case an assessment roll includes property
belonging to a railroad corporation.

Compliance with the statute required. A substantial compliance with
the statute, in the measures preliminary to the taxation of persons or prop-
erty in all matters which are of the substance of the procedure, and
designed for the protection of the taxpayer, is a condition precedent to
the legality and validity of the tax. (Westfall v. Preston, 49 N. Y. 349.)
For the purpose of deposit for inspection the assessment roll is to be com-
pleted on or before the first day of August, and after that time the assess-
ors have no jurisdiction over the persons of taxpayers, the roll or the
subject-matter of the assessment for the current year, save for the purpose
of reviewing the assessment already made and verifying the roll after such
review. (Id.) But if the roll is completed and the notice given before
the first of August, the notice may, it seems, be countermanded and the
roll corrected, or altered and completed, and a new notice given before
the first of August. (Overing v. Foote, 65 N. Y. 268.) The roll must,
however, be made upon the basis of the facts of residence and of property
as they existed on the first day of July. (1d.; People ex rel. Twenty-
third Street R. R. Co. v. Commissioners of Taxes, 91 N. Y. 593, 602;
Sexton v. Pepper, 28 Hun, 31; Marsh v. Bowen, 12 Abb. N. C. 1.)

Wrongful placing of name on roll. The assessors of the town of Floyd,
after the Ist day of July, 1878, wrongfully placed upon their rolls the
name of the plaintiff and assessed him for a farm then occupied by him.
Subsequently the plaintiff voluntarily paid the tux to the collector of the
town. Held, in an action brought by him against two of the assessors to
recover the amount of the tax so paid, that although the assessors had no
right to place the plaintiff’s name upon the roll after J uly first, yet that
the action could not be maintained as the assessment had never been
reversed or set aside, and the tax had been voluntarily paid, (Sexton v.
Pepper, 28 Hun, 31.) The assessors may add names, etc., up to and
including July first. (Marsh v. Bowen, 12 Abb. N. C. 1.)

When jurisdiction of assessors ceases. After the completion of the assess-
ment roll and formal notice thereof given, the assessors have no jurisdic-
tion to change either the persons or property assessed, or the adjudged
How AssEssMENTS ARE TO BE Mave. 101

valuations, except upon complaint of the party aggrieved. (People ex
rel. Chamberlain v. Forrest, 96 N. Y. 544, affg. 8. C., 30 Hun, 240.)

Held, accordingly, that they could not increase an assessment mistakenly
made by them at $4,000, which should have been $40,000, to that amount
after the roll was completed and certified to by them as complete and
formal notice thereof given, but before the day ‘for review, the relator
having for the first time been notified on that day of the change having
been made, and thereupon demanded to have the assessment stricken out
or restored to $4,000, which was denied; that relator was entitled upon
certiorari to have the amount of the assessment reduced to its original
amount, (Id.)

Held, further, it appearing that the mistake had been discovered by the
assessors before the completion of the roll, and not then corrected by them,
this could not be considered as a clerical error but as one of pure negli-
gence which concerned the very substance and extent of the assess-
ment, but it seems that even a clerical error, if it affects the substantial
rights of a party, will not be corrected by the courts without notice to
him, and that for such a full and regular period as the law prescribes.
dd.)

Notice essential to validity of tax. The notice required by section 19,
above cited, and the opportunity thus afforded to taxpayers of having
errors in the roll corrected, is essential to the validity of the tax, it being
one of the things to be done by the assessors to obtain jurisdiction over
the subject. (Wheeler v. Mills, 40 Barb. 644; People v. Turner, 117 N.
Y. 227, 235.)

When it appeared that notices were posted only five days before the
time specified therein for the review of the roll, instead of the twenty
days specified in the statute, held, that the assessment was unauthorized
.and void, and that a sale of land for an unpaid tax conferred no title upon
the purchaser. (Wheeler v. Mills, supra.)

The omission of the assessors to give notice, as required by the statute,
chapter 269 of Laws of 1880, of the completion of their roll and its deliv-
ery to the proper officer, prevents the running of the fifteen days during
which application may be made under that statute for a writ of certiorari
to review an assessment, and leaves the writ to be sued out at any time.
{People ex rel. Rome, W. & O. R. R. Co., 105 N. Y. 198.)

133. Contents of notices. Such notices shall set forth that
the assessors have completed their assessment roll, and that a
copy thereof is left with one of their number at a place to be
specified 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 assess-
ments. On the 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
102 How AssESsMENTS ARE TO BE Maps.

examine all complaints in relation to such assessments 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 (Ch. 18, part
1, R. S.), 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 regulating 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 R. S. 393, § 20, as
amended by Laws of 1851, ch. 176, § 4, and, sub. nom., § 18,
by Laws of 1857, ch. 536, § 4; Birdseye’s Rev. Stats., etc.,
2965.)

For form of notice see form No. 34.

By chapter 536 of Laws of 1857, repealed by the Statutory
Construction Law (Ch. 677 of Laws of 1892), the term
“person or persons” in the above section was made to include
corporations. By section 5 of the Statutory Construction Law,
it is provided that the term “ person” shall include a corpora-
tion and a joint-stock association.

Purpose of publication of notice; upon whom binding. The published
notices of the completion of assessment rolls required by the statute are
intended for the information of the taxpayers within the jurisdiction of
the particular assessment officers, and can have no operation upon non-
residents of such locality, who have no property liable to taxation therein.
(McLean v. Jephson, 123 N. Y. 142, revg. 8. C., 41 Hun, 479.)

While a person subject to taxation in a particular place, may be held
liable for an erroneous assessment, if he neglects to examine the rolls and
obtain correction of errors therein, a non-resident having no taxable prop-
erty in such locality, and no just reason to suppose he has been taxed, is
under no such obligation. (Id.)

Effect of failure to appear on grievance day. A person whose property
is assessable and has been assessed in a town, who fails to appear, pursu-
ant to the notice, before the board of assessors on what is known as
‘*grievance day,” is guilty of laches that will warrant a refusal to grant
him any relief in a subsequent application to reduce such assessment.
(People ex rel. Western Union T. Co. v. Dolan, 126 N. Y. 166.)

Completion of roll. After the deposit of an assessment roll for examina-
tion, the assessors cannot add names thereto, nor add to the assessments of
individuals other property, nor change the character of the property
assessed. When the roll is completed, the duty of the assessors is fully
performed, except in the matter of a review of the assessment as made,
How AssEssMENTS ARE TO BE Maps. 103

and as permitted by statute. Although a person purchasing property,
after the completion of the roll, agrees to pay the tax thereon, this confers
no jurisdiction upon the assessors to change the assessment; nor does it
operate as a waiver of the legal rights of the purchaser. It is a matter
resting in contract between the parties, and is to be enforced in the usual
way. (Clark v. Norton, 49 N. Y. 248; 8. C., 58 Barb. 434; People ex rel.
Chamberlain v. Forrest, 96 N. Y. 544.)

Inspection by agent. Where the assessors had opened their roll for
inspection, in pursuance of notice given by them, and opposite the name
of the plaintiff had left a blank which was to be filled up with a descrip-
tion of lands leased by him as soon as they could discover whether any
had been released within the year, and where, after the roll was opened,
the plaintiff's agent examined the same, and was informed of the assessors’
intention, and he afterwards furnished the assessors with a list of plain-
tiff’s property, which was inserted in the roll about the middle of July,
held, that the assessment was regular, and a tax levied thereunder was
valid. (Overing v. Foote, 43 N. Y. 290.)

See, also, the cases cited in note to last section.

134. Penalty for neglect to meet; appeal. If the assess-
ors 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 dollars, to be sued for and recovered
before any court having jurisdiction 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, any person aggrieved
by the assessment of the assessors may appeal to the board of
supervisors, at their next meeting, who shall have power to
review and correct such assessment. (Laws of 1851, ch. 176,
§ 5, p. 8333; Birdseye’s Rev. Stats., etc., 2965.)

135. Inspection of roll. The assessor with whom such
assessment roll is left, shall submit the same, during the
twenty days specified in such notice, to the inspection of all
persons who shall apply for that purpose. (1 R. 8. 393,
§ 21.)

136. Reduction of 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 assess-
ment roll, it shall be the duty of such assessors to examine
such person 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 pre-
104 How ASSESSMENTS ARE TO BE MADE.

sented 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 per-
son shall refuse to answer any question as to the value of
his real or personal estate, or the amount thereof, or present
sufficient supplementary evidence, under oath, to justify a
reduction, the said assessors shall not reduce the value of such
real or personal estate. The examination so taken shall be
written, and shall be subscribed 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 wilfully swear false on such examination before the
assessors, shall be deemed guilty of wilful and corrupt per-
jury. It shall also be the duty of the assessors, whenever the
valuation fixed tot them, after such examination, shall exceed
that sworn to by the aggrieved party or person, to endorse on
the written examination, the words “ Disagreed to by the
undersigned assessors, under the rule prescribed 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 written examination,
together with the endorsement of disagreement aforesaid, duly
signed. (Laws of 1851, ch. 176, § 6, as amended by Laws of
1857, ch. 536, § 5, vol. 2, p. 123; Birdseye’s Rev. Stats, etc.,
2966.) .

Effect of failure to subscribe examination, etc. Under the above pro-
vision of the statute requiring that whenever any person shall apply to
the assessors of any town or ward to reduce the value of his real or per-
sonal estate, as set down in the assessment roll, he shall be examined on
oath by the assessors, touching the value of his property, and his examina-
tion shall be reduced to writing, and shall be subscribed by him, one who
fails to subscribe a written examination has no right to have the reduction
claimed by him made, even though his examination shows him clearly
entitled to it. (Vose v. Willard, 47 Barb. 320.)

** Soin the original, referring to section 17 of title 2 of chapter 13 of
part 1st of Revised Statutes.
+ So in the original.
How AssEssMENTS ARE TO BE MAnpE. 105

Where a person applied to the assessors to have an assessment against
him for personal property stricken from the roll, upon the ground that
he was justly indebted to an amount more than equal to the value of
all the personal property owned by him, and upon being examined by the
assessors in respect to the amount he was owing and the persons to whom
he was indebted, stated that he could not remember whom he owed, held,
that the assessors were right in refusing to reduce the assessment, under
the evidence before them, and would have have been guilty of a clear
breach of public duty had they acted otherwise. (Id.)

And that upon such an examination, even if it had been properly
reduced to writing and signed, it would have been the plain and clear
‘duty of the assessors to disregard it altogether and indorse it ‘‘ disagreed
to,” according to the statute. (Id.)

Assessors have jurisdiction to make an assessment, and when it is made,
‘the statute gives them the right to retain it as made, and to disregard and
“disagree to” the written examination of a person applying for a reduc-
tion, if it is not satisfactory to them. This is plainly a judicial duty, and
even if they err in its exercise, no action lies against them for such error.
So held, distinguishing this case from that of Prosser v. Secor (5 Barb.
607, which was the case of a person exempt from taxation by statute.
dd.)

Uncontradicted evidence. Where the evidence adduced before the
assessors of a town shows that the debts of a taxpayer exceed the value
-of his personal property, and is uncontradicted, they must strike out the
assessment, and cannot arbitrarily disregard such proofs because the tax-
payer failed to attend before them. (People ex rel. Douglass v. Dykes
[Supr. Ct. Gen. Term, 2d Dept.], 19 N. Y. Supp. 78; 8. C., 45 State Rep.
622.)

Debt for money borrowed to buy U. S. bonds. A debt owing by the tax-
payer, greater than the value of his taxable property, exonerates him from
assessment, although the debt was contracted for money borrowed to pur-
chase United States bonds which were pledged to the lender as security
for repayment of the loan. (People ex rel. Thurman v. Ryan, 10 Abb.
N. ©. 87; affd., 8. C., 25 Hun, 192; 8. C., 88 N. Y. 142.) See amendment
‘to subdivision 4 of section 9, 1 Revised Statutes, 390, by chapter 202 of
Laws of 1892, cited on page 87, ante.

When the only evidence as to the intent of the relator in incurring such
‘debt was his own testimony before the assessors, that his purpose in pur-
‘chasing the bonds and contracting the debt was not that of escaping
taxation, held, that the assessors had no right arbitrarily to refuse to act
‘upon this evidence, nor had they a right to decline to make the reduction,
even though it was a device to avoid taxation. (Id.) See amendment
above referred to.

The statute requires debts to be deducted, not from all the persona]
‘property, but from the taxable personal property. (Id.)

Action of assessors, judicial. Assessors act in a judicial capacity in
hearing parties aggrieved, and must be governed by the evidence pre-

14
106 How AssEssMENTS ARE TO BE Maps.

sented to them on an application to correct an assessment. (People ex
rel, Am. Linen Thread Co. v. Howland, 61 Barb. 2738; People ex rel,
Glens Falis Ins. Co. v. Ferguson, 38 N. Y. 89.)

Where, upon such an application, there is presented to them no evi-
dence on the subject of the value of the real estate assessed, except the
affidavits produced by the owner, there should be considerable hesitation
in disregarding such evidence. (Id.) They are not concluded, however,
by the statement alone of the applicant; they may, in the exercise of their
general powers, make further inquiries. (People v. Howland, supra;
People ex rel. Buffalo, etc., Railroad Co. v. Fredericks, 48 N. Y. 70, affg.
S. C., 48 Barb. 173; People ex rel. Stephens v. Halsey, 36 How. Pr. 487;
affd., 35 N. Y. 344.)

Fixing value of property. They are not bound to reduce the value of
the property of any party deeming himself aggrieved by their assessment,
to the amount fixed in his own sworn statement and examination before
them, but they are to fix the value after such statement is before them, as
they may deem just, having in view the general duty to assess property
“at its full and true value, as they would appraise the same in payment
of a just debt due from a solvent debtor.” (People ex rel. Buffalo, etc.,
Railroad Co. v. Fredericks, supra.)

The affidavit is no ionger conclusive since the act, chapter 176 of Laws
of 1851, but is evidence to be considered by them, with other means of
information in their power, and upon the whole their own judgment is to
be formed as to the value of the property. (Id., 48 N. Y. 70.)

Powers of ussessors on day of review. Assessors have no power or juris-
diction, on the day appointed for the review of their completed roll, to
assess persons and property not previously assessed and entered on the
roll. The power to review or modify assessments on that day extends
only to those against which complaints are made. As to non-complain-
ants, the roll, as completed on the first of August is final as to persons,
property and valuation. (Clark v. Norton, 58 Barb. 4384; 8. C., 3 Lans,
484; affd., 49 N. Y. 248; People ex rel. Chamberlain v. Forrest, 96 id.
544.) The statute requires the assessors to ascertain the persons and
property, within their respective towns, liable to assessment, between the
first days of May and July in each year, and to complete their roll by the
first day of August, except as authorized on the day of review. (Id.)

Jurisdictional defect, not to notify. In the absence of a curative act, an
omission by the assessors to hold meetings for the review of their assess-
ments, and to give notice thereof as required by statute, is a jurisdictional
defect, which in a proceeding between the owner and any one claiming
right to such property under a tax sale, renders such sale irregular and
void. (People v. Turner, 117 N. Y. 227, 234, and cases cited.)

Should reduce, if proper, upon application to strike from roll. Although
an application to assessors for the correction of an assessment merely asks
to have it stricken from the roll, yet if the facts disclosed show that it
ought not to be stricken off, but should be reduced, it is the duty of the
assessors to make the reduction. (People ex rel. Western Railroad Cor-
poration v. Assessors of Albany, 40 N. Y. 154.) Where the assessors make
How AssEssMENTS ARE TO BE Mane. 107

no objection to the form of an application to correct an assessment, but
act upon it as being the proper statutory evidence, and decide that it does
not show sufficient cause for the correction, they cannot raise any objec-
tion to its form on a certiorari to review their proceedings. (Id.)

Assessors have no power, on the day appointed for the review of their
rolls, to transfer an assessment for real property against the person who
owned it when assessed, to another who has purchased the property after
the first of July, and then assess the vendor on the same roll for personal
property in the same amount as the valuation of such real property.
(Clark v. Norton, supra.)

See, also, the rules laid down in People v. Oswego (6 T. & C. 673; 8. C.,
5 Hun, 11%), cited on page 86, ante. y

By the statutes of this state assessors are made the judges of the value
of property for the purpose of taxation. They are not bound by proof
produced before them, but are required to exercise their own judgment
notwithstanding such proof; and the case must be an extraordinary one
which will authorize the Supreme Court to review their judgment upon
certiorari. (People ex rel. Westbrook v. Trustees of Ogdensburgh, 48 N.
Y. 890.) If, however, the assessors place upon the roll property not
liable to taxation, and they refuse upon the application of the person
aggrieved to strike it off, their action can be reviewed upon certiorari.
(Id.) ,

Assessment of corporate real estate. Where the assessors assessed the
real estate of a corporation at $125,000, and, on application, refused to
correct the assessment, although the highest valuation fixed for such real
estate, by the uncontradicted evidence before them, was but $45,000, held,
that they should have corrected the assessment by striking out the sum of
$125,000 as the valuation of the real estate, and inserting the sum of
$45,000 in its place. (People ex rel. Am. Linen Thread Co. v. Howland,
61 Barb. 273; 8. C., 6 Lans. 105.) Held, also, that after having deducted
Irom the amount of capital paid in, or secured, such sum of $45,000 for
the value of the real estate, it was proper for the assessors to assess the
remaining capital as personal estate, at its actual value as shown by the
evidence before them. (Id.)

Assessors have jurisdiction to make an assessment, and when it is made,
the statute gives them the right to retain it as made and to disregard and
“disagree to” the written examination of a person applying for a reduc-
tion, if it is not satisfactory to them. (Id.)

In hearing and determining an application to reduce an assessment, all
the assessors should be present and take part, but the voice of the major-
ity will be sufficient. (See Statutory Construction Act, ch. 677 of Laws
of 1892, § 19, p. 1489.) ,

Estimate of contingent Wability of insurance company. In estimating the
contingent liability of an insurance company upon outstanding policies of
insurance in force, it is the duty of assessors to make such estimate by the
usual rules for determining such liability from authentic tables and by
such evidence as long-established insurance companies can readily furnish,
and to deduct the assessment so found, in making their assessment of the
108 How AssESSMENTS ARE TO BE Mane.

company, for the purpose of taxation. (People ex rel. Glens Falls Insur.
ance Co. v. Ferguson, 38 N. Y. 89.)

Power of assessors to make corrections. Assessors have the power to cor-
rect assessments, except to increase them or to add new names to the roll,
at any time before their roll is delivered to the supervisor. (People ex rel.
Lorillard v. Supervisors of Westchester Co., 15 Barb. 607.)

They have no authority to add names to the roll after the first day of
July. (Sexton v. Pepper, 28 Hun, 31.) They may add names, etc., up
to and including July first. (Marsh v. Bowen, 12 Abb. N. C. 1.)

137. Assessors may administer oaths. The assessors of
the several towns and wards of this state, may administer oaths
to any person applying to them under section 6 of chapter 176
of Laws of 1851 last above cited. (Laws of 1851, ch. 176,
§ 7; Birdseye’s Rev. Stats., etc., 2966.)

138. Assessment roll to be sworn to; form of oath,
When the assessors, or a majority of them, shall have com-
pleted their roll, they shall severally appear before any officer
of their county authorized by law to administer oaths, and
shall severally make and subscribe before such officer 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 situated 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 pro-
duced 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 value thereof; and, also, that the said
assessment-roll contains a true statement of the aggregate
amount of the taxable personal estate of each and every per-
son 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 law from taxation, at the full value thereof, according to
our best judgment and belief; which oath shall be written or
printed on said roll, signed by the assessors and certified by
the officer, and shall be in the place of the official  certiticate
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 of 1851, ch. 176, § 8, as amd. by Laws of
How AssEssMENTS ARE To BE Mapr. 109

1884, ch. 57, and Laws of 1885, ch. 201; Birdseye’s Rev.
Stats, etc., 2966.) See form No. 35.

The words above given in italics were inserted in 1884 in place of others
omitted; also, the words ‘‘and true” were inserted in 1851 and 1884 twice
before ‘‘ value,” and omitted in 1885; also, the words ‘‘and at which they
would appraise the same in payment of a just debt due from a solvent
debtor” were inserted after the word ‘‘thereof,” where it first occurs, in
1851 and 1884, and omitted in 1885.

Oaths and other acts of assessors legalized. By chapter 83, page 80 of Laws.
of 1884, all oaths, otherwise regular, to assessment rolls theretofore taken
before notaries public or other officers duly authorized to administer
oaths in the county where the assessors resided when such oaths were
made, are legalized. (See, also, ch. 200 of 1886, p. 868; Birdseye’s Rev.
Stats., etc., 2972, legalizing certain acts of assessors, cited hereafter on
page 119.)

Statutory form of oath to be substantially followed. Where a statute pre-
scribes the form of a certificate to be signed by the assessors and attached
to their assessment roll, a substantial compliance with its terms is neces-
sary to give jurisdiction to the board of supervisors to impose a tax and.
issue their warrant to the collector thereon. (Van Rensselaer v. Whitbeck,
WN. Y. 517.)

The warrant to the collector consisting in part of the assessment roll,
of which the proper certificate is a necessary element, the want of the lat-
ter is a defect apparent on its face, and renders the process no protection
to the officer. (Id.)

The above case was distinguished in Parish v. Golden (35 N. Y. 462), the
court holding that its principle should not be extended, and that where it.
did not appear affirmatively that the assessors neglected any duty which.
was necessary to the protection of the rights of the taxpayers, the defects
may be disregarded.

In Westfall v. Preston (49 N. Y. 349) it was held, the court commenting
on the decision in Parish v. Golden (supra), that a substantial compliance
with the statute in the measures preliminary to the taxation of persons
and property, in all matters which are of the substance of the procedure,
and designed for the protection of the taxpayer, is a condition precedent
to the legality and validity of the tax. That an affidavit of the assessors.
to the assessment roll, made prior to the third Tuesday in August, the
time fixed by statute for its final review and correction, is a nullity, and
that when the defect appears upon the face of the paper by the date of
the jurat, it confers no jurisdiction upon the board of supervisors to-
impose a tax upon persons or property named therein, or to sign a war-
rant to the collector; that as the affidavit is made part of the assessment
roll delivered to the collector, and the want of jurisdiction in the board of
supervisors is thus disclosed upon the face of the papers, the warrant fur-
nishes no protection to the collector.

This doctrine is sustained by People v. Turner (117 N. Y. at p. 284),
by Stebbins v. Kay (128 id. 31), and May v. Traphagen (189 id. 478). See,
also, Shattuck v. Bascom (105 id. 39), cited infra; Hinckley v. Cooper (2
110 How ASSESSMENTS ARE TO BE Mane.

Hun, 253); O*’Donnell v. McIntyre (87 id. 615); Inman v. Coleman (37 id,
170).

It is not necessary that the affidavits of the assessors, attached to the
roll, should comply literally with the statute. A substantial compliance is
sufficient. (Buffalo & State Line Railroad Co. v. Supervisors of Erie, 48
N. Y. 93.)

Verification by two assessors. Anassessment roll was verified by but two
of the assessors, and did not contain a certificate stating the name of the
delinquent assessor, and the cause of the omission. Held, that the certifi-
cate to that effect required by the statute (1 R. 8. 394, § 30), cited infra, p.
115, was not a portion of the official oath, but a separate and distinct state-
ment not required to be verified, and not forming a necessary part of the
roll; that the two assessors had full power to act, and their oath was all
that was required to complete the roll; and that, therefore, its validity was
not affected by the absence of or an omission to make the certificate. (Col-
man v. Shattuck, 62 N. Y. 348, distinguishing Bellinger v. Gray, 51 id.
610.)

Oath out of place on roll; effect of. In an assessment roll, after the entry
of assessments upon residents of the town, was entered the oath of the
assessors in the form prescribed by the statute, chapter 176, Laws of 1851,
section 8, stating, among other things, that they had ‘set down in the
foregoing assessment roll all the real estate situated in the town;” upon the
other side of the same leaf were entered the assessments upon non-resident
lands, including the land in question; it was claimed that the non-resident
part of the roll was not verified. Held, that as the statute simply required
the oath to be written on the roll, in the absence of proof that the roll as
made out and sworn to did not contain the non-resident assessments, it
would not be presumed that the assessors swore falsely, but the presump-
tion was that the verification was of the entire roll. (Id.)

Want of venue to oath. The want of a venue to the oath of the assess-
ors, and it not appearing that the justice before whom it was verified
was a justice of the peace of the town, held, not to constitute defects in
the roll, as there is nothing in the statute requiring a venue to be stated,
and in the absence of proof to the contrary, it was to be presumed that
the justice by whom the oath was administered was a justice of the peace
of the town. (Id.)

Substantial variation making assessment void. Lands were sold for
arrears of taxes for the year 1856 and for two other years. The law in
force in 1856 (Ch. 176 of Laws of 1851) required that the oath of the
assessors to the assessment roll should state that they had estimated the
value of the real estate in accordance with the judgment of a majority of
them, ‘‘ with the exception of those cases in which the value of said real
estate has been’ changed by reason of proof produced before us.” It
appeared that in the oath to the assessment roll of that year, instead of the
words ‘‘ of proof,” the word “hereof” was inserted. Held, that this was
a fatal variance, rendering the assessment void; and as the tax sale was
for the aggregate of the three years, the entire sale and the deed given in
pursuance thereof were void. (Shattuck v. Bascom, 105 N. Y. 39.)
How AssEssMENTS ARE To BE Manz. 111

Assessors cannot be compelled to make false oath to roll, A mandamus
will not lie to compel assessors to make an oath to an assessment roll as
prescribed by the statute, chapter 176 of 1851, section 8, to wit, that they
bad estimated the value of the real estate ‘at the sums which a majority
of the assessors have decided to be the true and full value thereof, and at
which they would appraise the same in payment of a just debt due from
a solvent debtor,” where it appears that, in fact, they have only estimated
it at a fraction of its full value. Whatever duty the assessors may have
omitted, they owe no duty, and are not required to commit a crime; and
courts will not compel them to do so. (People ex rel. Supervisors of
Westchester Co. v. Fowler, 55 N. Y. 252.)

Time of verification. Where the assessors’ oath, sworn to and attached
to an assessment roll, after the passage of the act, chapter 207 of Laws of
1885, prescribing the form of such oath, instead of following that form,
was drawn in conformity to the statute in existence when that act was
passed, and the roll so verified was delivered to the supervisor of the
town, but before it had been in any way produced before or acted upon
by the board of supervisors a new oath in proper form was attached to
the roll, held, that the verification was valid; that in this respect and to
this extent the provision of the statute as to the time of the verification is
directory only. (People ex rel. Rome, W. & O. Railroad Co. v. Jones,
106 N. Y. 330, affg. S. C., 43 Hun, 181.) See, also, R., W. & O. Railroad
Co. v. Smith (89 Hun, 332; affd., 101 N. Y. 684).

Signature to roll. Since the amendment to the statute by chapter 176 of
Laws of 1851, it does not appear to be necessary for the assessors to sign
the roll in any other place than at the end of the oath written thereon.
{Chamberlain v. Taylor, 36 Hun, 24, 31.)

Lack of proper verification invalidates subsequent proceedings. In an
action to recover possession of a quantity of logs alleged to have been
wrongfully cut and converted by defendant, plaintiff claimed title to and
constructive possession of the premises under a comptroller’s deed upon
sale for taxes of the years 1852, 1853 and 1854. Defendant produced
papers identified as the original assessment rolls of the town for those
years, to which were appended certificates in the form prescribed by law
prior to the act of 1851 (Ch. 176), but no affidavit in the form prescribed
by that act, Held, that the lack of verification made all the subsequent
proceedings a nullity; that plaintiff acquired nothing by his deed, and
could not maintain his action. (Johnson v. Elwood, 53 N. Y. 481.)

Oath, before whom to be taken, prior to act of 1884. Before the amend-
ment by chapter 57 of Laws of 1884, to the statute, chapter 176 of Laws
of 1851, the oath of assessors to the affidavit attached to their assessment
roll was required to be taken before a justice of the peace, and a deputy
county clerk had no authority to administer the same. (National Bank of
Chemung v. City of Elmira, 53 N. Y. 49.) ,

139. Delivery of complete assessment rolls to clerks, for
inspection; notice thereof. It is provided by chapter 269 of
the Laws of 1880, that all assessment rolls, when finally com-
112 How AssEssMENTS ARE TO BE Mape.

pleted and veritied by the assessors, shall, in towns, on or before
the first day of September, and in incorporated villages and
cities at the time prescribed by their respective charters or laws
applicable to them, be delivered to the town, village or city
clerk, or other officer, to whom such rolls are or may be required
by law to be delivered, and there to remain with such clerk or
other officer for a period of fifteen days for public inspection.
The assessors or other officers who complete and verify the
assessment roll shall, after they have delivered the same to the
said town, village or city clerk or other officer, forthwith give
public notice by posting the same in at least three of the most
public places in said town, village or city, or by publishing the
same in one or more newspapers published therein, that such
assessment roll has been finally completed, the officer to whom
the same has been delivered, and the place where the same
will be open to public inspection. The fifteen days from
which to complete the time within which the application for
the writ of certiorari can be made under that act shall be the
time when said public notice is first given. (Laws of 1880,
ch. 269, § 9; Birdseye’s Rev. Stats., ete., 2968.)

For form of notice see form No, 36.

Construction of above statute. The act, chapter 269 of Laws of 1880,
does not permit a party complaining of an assessment, who has omitted
to avail himself of the opportunity provided by statute to remedy his
grievance, after the assessment has been confirmed by lapse of time, to
arrest the collection of the tax by a proceeding under said act. (People
ex rel. Mutual Telegraph Co. v. Commissioners of Taxes, etc., of New
York, 99 N. Y. 254.)

The provision of section 9 of the act, chapter 269 of 1880, above cited,
which requires completed and verified assessment rolls of a town to be
filed with the town clerk ‘‘on or before the first day of September,” is
directory merely, and when the roll is completed and verified, a delay in
filing it does not vitiate the assessment. (People ex rel. Rome, W. & O.
Railroad Co. v. Haupt, 104 N. Y. 377.)

Where, upon certiorari, it appeared that the relator had fifteen days
after delivery of the assessment roll to the town clerk within which to
sue out his writ, held, that he might not complain, as he had suffered no
prejudice. (Id.)

The object of the requirement of said section 9, that the assessors shall
give public notice of the completion of the roll, is simply to set running
the fifteen days within which parties aggrieved may sue out a writ of cer-
tiorari, under section 2 of the act; an omission to give the notice does not
affect the validity of the assessment; it simply leaves the right to review,
How AssEssMENTS ARE To BE Mane. 113

by certiorari, unlimited as to time. (Id.; Same relator v. Hicks, 105
N. Y. 198.)

The statement in a notice given under this statute by town assessors,
dated October twenty-third and posted and published on that day, that
the roll would remain with the supervisor for the period of fifteen
days ‘‘from the first day of September,” was not a necessary part thereof,
and should be rejected as surplusage, unless it did harm to the relator by
misleading it, of which there was no evidence. (People ex rel. Rome, W.
& O. Railroad Co. v. James, 43 Hun, 131; affd., 8. C., 106 N. Y. 380,
without passing upon this point.)

The act, chapter 269 of Laws of 1880, providing for the review of
assessments by certiorari, regulates that subject and renders inapplicable
to such cases the provisions of sections 2120, etc., of the Code of Civil Pro-
cedure, in reference to the writ of certiorari. (People ex rel. Church of
Holy Communion v. Assessors of Greenburgh, 106 N. Y. 671, affg. S. C.,
26 N. Y. Wkly. Dig. 89; In re Corwin, 185 N. Y. 245.)

Before a taxpayer whose property has not been assessed for more than
its value can be said to be aggrieved, and so entitled to a review of his
assessment under the said act of 1880, he must establish that his property is
assessed at a higher proportionate rate than property generally in the
town; proof that some property is assessed at a lower rate of valuation
is not sufficient, if upon the whole the average rate of assessment is no
lower. (People ex rel. Allen v. Badgley, 138 N. Y. 314.)

That act is not applicable to a case where the whole assessment roll is
claimed to be illegal and void; it applies only where there is a valid
assessment roll in which some person has been legally assessed, or where
the assessment is excessive and unjust. (Van Deventer v. Long Island
City, 189 N. Y. 183.)

Assessors in making assessments for the imposition of taxes for gov-
ernmental purposes act judicially, and if, by mistake or design, they omit
any property liable to taxation from the assessment roll, the entire’ assess-
ment is not thereby rendered invalid, and a person whose property has
been assessed and taxed cannot, because of such omission, maintain an
action to have his tax adjudged invalid. The distinction, in this respect,
between taxation for governmental purposes and assessments for local
improvements pointed out. (Id.)

Under that act, if a case is brought within it, the granting of the writ
of certiorari is not discretionary, but the petitioner is entitled to it as a
matter of right. (In re Corwin, 185 N. Y. 245, revg. 8. C., 64 Hun, 167.)

The time allowed by section 9 of said act within which a party seeking
to review an assessment may apply for a writ of certiorari, i. e., fifteen
days after notice of the final completion, verification and delivery of the
oll, may not be abridged by any action or omission to act upon the part
of the assessors or the common council of a city, e. g., by the adoption of
a resolution of the common council confirming the assessment roll. (Id.)

Where the writ was quashed by the General Term on the ground that
the relator appeared, on the day appointed for hearing of grievances, by

15
114 How AssEssMENTS ARE To BE Maps

attorney and not in person, no such objection having been made by the
assessors, who received and filed the attorney’s affidavits, interrogated him
in reference to the grievance complained of, took an admission from him
which rendered the examination of the relator unnecessary, and gave the
attorney notice of their final action, held, error. (Id.) See, also, People
ex rel. N. Y. Hotel, etc., Co. v. Barker (140 N. Y. 437).

The grievance complained of was that the assessment of the relator’s
personal property was unequal; the petition alleged that all the other
assessments upon the roll were made at a lower proportionate valuation
than that of the relator’s property; that his assessment was wholly out of
proportion to the basis of valuation adopted by the assessors in making
other assessments, and did not conform to the valuations and assessments
applied by them to other personal property. The relief sought was that
the assessment be corrected so as to conform to the valuations of other
personal property, and so as to secure equality of assessment, Held, that
the petition was sufficient. (Id.)

People ex rel. Porter v. Tompkins (40 Hun, 228), so far as it may be
construed to hold that the writ cannot issue in any case after the assessors
have parted with the roll, disapproved. (Id.)

The conclusions of the assessors upon conflicting evidence as to the
value of property assessed are not reviewable by the Court of Appeals,
{People ex rel. Rome, etc., Railroad Co. v. Haupt, 104 N. Y. 377.)

By section 10 of said act, chapter 269 of 1880, said act shall not be con-
strued to repeal or abridge any other right or remedy given to review an
assessment by any law applicable to any city or incorporated village, or
by the charters thereof.

140. Roll to be delivered to supervisor. The Revised
Statutes provide that the roll certified as required shall, on or
before the first day of September in every year, be delivered
by the assessors of each ward, 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 supervisors at their next meeting. (1 R. S. 394,
§ 27; Birdseye’s Rev. Stats., ete., 2965.)

Assessors’ powers after such delivery. After the delivery of the roll to the
supervisors, the assessors cannot add names, nor in any way change the
roll, so far as the assessments are concerned. (Clark v. Norton, 49 N. Y.
243.

rab the verification of the roll by them after its delivery to the super-
visor, and before it has been in any way produced by him before or acted
upon by the board of supervisors, is a compliance with the statute, and in
this respect and to this extent the provisions of the statute as to the time

of verification are directory only. (People ex rel. Rome, W. & O. Railroad
Co. v. Jones, 106 N. Y. 380, affg. 8S. C., 43 Hun, 131.)

A provision of the charter of Rochester required that ‘‘the assessors
shall make and certify to a correct copy of said assessment book, to be
How AssEssMENTS ARE To BE MAvE. 115

delivered to the supervisors of the several wards or election districts
respectively, for the use of the board of supervisors of Monroe county, on
or before the first day of October in each year, to be by them presented
to the board of supervisors of Monroe county as the ward rolls of the city.”
Held, that such provision as to the delivery of such books was directory
only, and that a delivery of the books after that time would be sufficient.
{O’Donnell v. McIntyre, 37 Hun, 615.)

141. Assessors to follow instructions transmitted by
comptroller. The assessors, in the execution of their duties,
shall use the forms, and pursue the instructions, which shall
from time to time be transmitted to them by the comptroller.
(1 RB. S. 394, § 28; Birdseye’s Rev. Stats., etc., 2965.)

142. Penalty for neglect to perform duties. If any
assessor shall wilfully refuse or neglect to perform any of the
duties required of him by this chapter (Ch. 13 of part 1, R.
8.), he shall forfeit to the people of this state the sum of fifty
dollars. (Id. § 29.)

The penalty prescribed by the 5th edition of 2 R. L. 512, similar to the
above section, did not extend to the defective performance or omission of
a particular act by an assessor, but only to a general non-performance of
the duties of his office equivalent to a refusal to take upon himself the
office. (Per Sutherland, J., Spafford v. Hood, 6 Cow. 478.) But see
Parish v. Golden (85 N. Y. 466), where it is said by Morgan, J., that ‘‘in
case of the willful neglect of any assessor to make the necessary verifi-
cation to the assessment roll, he will incura penalty of fifty dollars. (1 R.
8. [Edm. ed.] 366, § 29.) The object of the verification is to insure fidelity
on the part of the officers, and this may be enforced by a prosecution for the
penalty.” It is held also in People v. Campbell (18 Wkly. Dig. 156) that
for a willful refusal or neglect, not corrupt, by an assessor to perform his
duties as such, he is only liable to a penalty of fifty dollars.

There is now no penalty prescribed for a refusal to accept the office of
an assessor. See page 5, ante.

143. Proceeding when an assessor omits, etc., to act.
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.) ;

For form of certificate see form No. 37.

The certificate required by the above statute is not a portion of the
official oath, but a separate and distinct statement, not required to be
verified and not forming a necessary part ofthe roll. T'wo of the assessors
having verified the roll, the other assessor not having joined in the verifi-
116 How ASSESSMENTS ARE TO BE Mana,

cation and there being no such certificate, held, that these two had full
power to act, and their oath was all that was required to complete the roll;
and that, therefore, its validity was not affected by the absence of, or of
an omission to make, the certificate. (Colman v. Shattuck, 65 N. Y. 348,
affg. S. C., 2 Hun, 348, and distinguishing Bellinger v. Gray, 51 N. Y.
610.)

144. Duties 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 supervisors of their respective towns, the names 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. (1 R. 8.418,§ 1; Birdseye’s Rev. Stats.,
etc., 3024.)

145. Duty ofsupervisors as to town clerks and assessors
neglecting duties. The boards of supervisors of the several
counties, at every annual meeting, shall transmit to the comp-
troller the names and places of abode of the town clerks and
assessors, in their respective counties, who shall have wilfully
refused or neglected to perform the duties required of them
in this chapter (Ch. 13 of part 1, R. 8.), and the comptroller
shall thereupon give notice to the district attorneys of the
proper counties, to the end that they may prosecute such delin-
quent town clerks and assessors, for the penalties incurred by
them. (1 R. 8. 419, § 2; Birdseye’s Rev. Stats., etc., 3024.)

The object of the provision contained in section 30 (1 R. 8. 394), hereto-
fore cited on page 115, requiring the assessors to certify to the board of
supervisors any omission of an assessor to perform his duties, appears by
section 2, above cited. It is to enable the supervisors to transmit to the
comptroller the name and place of abode of the delinquent, so that the
comptroller may give notice to the district attorney, to the end that the
penalty, if incurred, may be enforced. (Colman v. Shattuck, 2 Hun, 503.)

146. Comptroller to transmit blank forms and instruc-
tions. The comptroller shall, from time to time, at his dis-
cretion, transmit blank forms of assessment rolls, and of
returns of unpaid taxes, to the several county treasurers in this
state; together with such instructions as he shall think useful,
for the purpose of enforcing the uniform and proper execu-
tion of this chapter. (1 R. 8. 419, § 12; Birdseye’s Rev.
Stats., ete., 3025.)
How AssEssMENTS ARE To BE Maps. 117

147. Same; distribution thereof. The county treasurers
shali distribute such of the said forms and instructions, as
shall have been intended for the use of assessors, among the
town clerks, in their respective counties, who shall deliver the
same to the assessors in their respective towns. The county
treasurer shall also transmit or deliver a copy of such forms
and instructions to each of the assessors in any city in his
county. (Id. § 13.)

148. What cities deemed towns. Every city not divided
into wards, for the purpose of choosing supervisors or assess-
ors, shail be deemed to be a town within the provisions of
this chapter. (1 R. S. 422, § 8; Birdseye’s Rev. Stats., etc.,
3026.)

149. Correction of errors in assessments by the board of
‘supervisors. The board of supervisors of any county may, by
a two-thirds vote of all its members, legalize the informal acts
of any town meeting or village election within such county,
and the regular acts of any one or more town or village
officers, performed in good faith, and within the scope of their
authority, and also correct any manifest clerical or other error
in any assessment or returns made by any one or more town
officers to such board, or which may or shall have properly
come before such board for its action, confirmation or review ;
and it may cause to be refunded to any person the amount
collected from him of any tax illegally or improperly assessed
or levied, and upon the order of the county court it shall
refund any such tax. (Laws of 1892, ch. 686, §§ 15, 16.)

Construction of above section. The above provisions were held to be
prospective only and not to have a retroactive effect so as to include taxes
assessed prior to its passage. (People ex rel. Pitts v. Supervisors of Ulster,
63 Barb. 84.) See, also, Matter of Ulster County Savings Bank (20 Hun,
481); Harris v. Supervisors of Niagara Co. (83 id. 279); Matter of Douglass
(48 id. 818); Matter of New York Catholic Protectory (77 N. Y. 342); Wil-
liams v. Supervisors of Wayne Co. (78 id. 561); Harris v. Supervisors of
Niagara (15 Abb. N. C. 282).

The Laws of 1885, chapter 326, struck out the words contained in the
former section, ‘‘ provided such legislation shall be recommended by the
County Court of such county,” and the supervisors had the powers given
them by such section without such recommendation, but under the above
provisions of the County Law the county may require them to refund
the tax.

150. Taxation of forest preserve. All wild or forest
land within the forest preserve shall be assessed and taxed at
118 How ASSESSMENTS ARE TO BE Mane.

a like valuation and rate as similar lands of individuals within
the counties where situated. On or before August first in
every year, the assessors of the town within which the lands so
belonging to the state are situated shall file in the office of
the comptroller and of the forest commission, a copy of the
assessment-roll of the town which in addition to the other
matter now required by law shall state and specify which and
how much, if any, of the lands assessed are forest lands, and
which and how much, if any, are lands belonging to the state ;
such statements and specifications to be verified by the oaths
of a majority of the assessors. The comptroller shall there-
upon and before the first day of September following, and
after hearing the assessors and forest commission if they or
any of them so desire, correct or reduce any assessment of
state land which may be in his judgment an unfair proportion
to the remaining assessment of land within the town, and
shall in other respects approve the assessment and communi-
cate such approval to the assessors. No such assessment of
state lands shall be valid for any purpose until the amount of
assessment is approved by the comptroller, and such approval
attached to and deposited with the assessment roll of the town
and therewith delivered by the assessors of the town to the
supervisor thereof or other officer authorized to receive the
same from the assessors. No tax for the erection of a school-
house or opening of a road shall be imposed on the state lands
unless such erection or opening shall have been first approved
in writing by the forest commission. Payment of the lawful
and just amount of the taxes imposed under this section on
lands so belonging to the state shall in every year be made by
the treasurer of the state, on the certificate of the comptroller,
by allowing to the treasurer of the county in which such lands
are situated a credit of the amount of such taxes due on such
lands payable by such county treasurer in such year to the
state for state taxes; but no fees shall be allowed by the comp-
troller to the county treasurers in adjusting their accounts for
such portion of the state tax so paid. (Laws of 1893, ch. 332,
§ 106, p. 636.) :

151. Notice of assessed valuation of property owned by
the mayor, etc., of the city of New York. The board of
How AssEssMENTS ARE To BE Mane. 119

assessors of any town, village, city or school district in which
lands and property owned by the mayor, aldermen and com-
monalty of the city of New York, and liable to taxation, are
situated, shall give written notice to the comptroller of the
city of New York, at least two weeks prior to the date fixed
for hearing objections to assessments made by them, of the
valuation of such property assessed against said city, in the
assessment list then to be reviewed, and of the amount of any
increase of valuation proposed to be assessed against said city
for or on account of said property above the last assessed
valuation thereof. (Laws of 1893, ch. 185, p. 313, § 1.)

For form of such notice see form No. 38.

152,. Power of town board in towns in counties contain-
ing 600,000 or more inhabitants to hire suitable office room
for assessment, etc., of taxes. The town board of each
said towns, consisting of the supervisor, town clerk and justice
of the peace, shall have power to hire, occupy and use suitable
office room within the county for the transaction of business
in connection with the levying and collection of the taxes and
assessments of such town, and to adopt measures for the
preparation and purchase, from time to time and the care and
preservation of the necessary books, maps, assessment-rolls
and other papers connected therewith, and to prescribe and
regulate the powers and duties of the assessors of such town
so far as may not be inconsistent with existing laws, and to
employ such persons as may be required to assist in securing
correct and equitable valuations and assessments of property
and for the effectual collection of the taxes therein. The com-
pensation to be paid to the assessors for their services shall be
fixed by the board of supervisors at rates not less than those
now paid, and the expenses incurred under this section shall
be a town charge, and raised and paid as other town expenses.
(Laws of 1893, ch. 387, § 235, p. 789, amending article 10 of
the Town Law, and taking effect January 1, 1894.)

153. Certain official acts of assessors legalized. The
official acts of the assessors of the several cities, villages and
towns respectively of this state, or any of said cities, villages
and towns, so far as such official acts may be affected, impaired
or questioned by reason of the failure of any of said assessors
120 Persona Liapiuity or AssEssors.

to make and subscribe the oath upon their assessment-rolls,
respectively, in form prescribed by chapter two hundred and
one of the laws of eighteen hundred and eighty-five, where the
oath actually made and subscribed by said assessors to their
respective rolls was substantially in the form prescribed by law
previous to the passage of said act, are hereby legalized, rati-
fied and confirmed ; and said assessors may make and subscribe
the oath upon their said several assessment-rolls as required
by chapter two hundred and one of the laws of eighteen hun-
dred and eighty-five, within twenty days after the passage of
this act, and the same shall have all the force, effect and validity
as if such oath had been made and subscribed in the form
prescribed by law. Provided, however, that where proceed-
ings have been instituted to review an assessment appearing
upon any such assessment-roll, verified as aforesaid, and such
defective verification has been set forth as one of the grounds
upon which said assessment should be corrected, set aside,
vacated or annulled, this act shall be inoperative unless all
costs and disbursements taxable therein the same as in an
action to be adjusted upon notice by either party, shall have
been paid or tendered to the relator or his attorney; and the
relator in any such proceedings may thereupon, if he shall so
elect, discontinue the saine without costs. (Laws of 1886,
ch, 200, § 1, p. 368; Birdseye’s Rev. Stats., ete., 2972.)

TITLE IX.

OF THE PERSONAL LIABILITY OF ASSESSORS.

154, General principles of such liability.

155. Action by a taxpayer against a public officer.

156, Action may be maintained against officers to prevent illegal act; pro-
ceedings thereupon.

154. General principles of such liability. Assessors, so
long as they confine themselves within the statute rule, act ina
judicial manner and are not liable personally, however grossly
they may err; but if they act outside of their statutory jurisdic-
tion, as where they assess a non-resident for personal property,
their acts become void, and they themselves become liable to
Persona LiaBiniry or Assessors. 121

pay all damages arising from their illegal acts. (See Mygatt
v. Washburn, 15 N. Y. 316; People ex rel. Mygatt v. Super-
visors of Chenango Co., 11 id. 563; Palmer v. Lawrence, 6
Lans. 282; National Bank of Chemung v. City of Elmira, 53
N. Y. 49; McLean v. Jephson, 123 id. 142, and cases cited
at pages 148-150.)

Liability for assessing non-resident for personal property. If assessors
undertake to assess a person for personal property who is not a resident of
their town, they render themselves liable in an action brought by such
person for the damages he has sustained in consequence of such illegal
assessment. (Bailey v. Buell, 59 Barb. 158; revd., on other grounds, 50 N.
Y. 662, and cases cited.) The plaintiff in such an action is not bound to
show that he is a taxable inhabitant of some other town or place, in order
to maintain it ; nor can the contrary be shown by way of defense.

It is enough foi Lim to show in such a case that he was not a resident,
and that the aysessors had no jurisdiction over him. (Id.; Palmer v.
Lawrence, 6 Lans. 282.) :

Their powers when they have jurisdiction. In cases where assessors
have jurisdiction, they are to decide all questions of law as well as of fact.
It is for them to determine, where there are facts calling for the exercise
of their judgment, whether land is to be assessed as resident or non-
resident Jand. Whatever may be their decision, they have the immunity
of judicial officers. Both they and all persons who act upon their assess-
ment in enforcing the tax are protected ; and the tax, after it has reached
the treasury of the county, cannot be collected back. The decision of the
assessors cannot be attacked collaterally. (Buffalo & State Line R. R.
Oo. v. Supervisors of Erie, 48 N. Y. 93.) When, however, they have
determined that lands within their jurisdiction are non-resident, and pro-
ceed to assess them, they must carry out and conform to the provisions
of the statute in relation to such assessments. (1 R. 8. 391,811.) The
failure to do so renders the assessment void, and a sale founded thereon
conveys no title. (Cromwell v. McLean, 123 N. Y. 474, 496.)

A flagrant disregard of the facts, or assessing in opposition to the clear
and undisputed facts, when the application of the statute could not be
doubtful, might present a case where the assessors would be without
jurisdiction. (Buffalo, etc., R. R. Co. v. Supervisors, supra.)

Assessors quasi judicial officers. Assessors are quasi judicial officers.
Their assessments are in the nature of judgments. They are not subject
to an action to review, modify or reverse their judgments, nor to hold
them to personal liability when acting within their jurisdiction. (Western
Railroad Co. v. Nolan, 48 N. Y. 513.)

Not liable for errors or mistakes in assessment. They are not personally
liable for errors or mistakes in an assessment, where they have jurisdic-
dion, and act within the scope of their authority ; but if they exceed their
powers, and act without authority and in contravention of the statute pre-

16
122 Persona Liasitiry or ASSESSORS.

scribing and regulating their duties, they are civilly liable to a person
injured by their action. (Clark v. Norton, 49 N. Y. 243.)

In case of bonding towns. The decision of assessors, under the statutis
relative to the bonding of towns in aid of railroads, that the consents of
the required number of taxpayers have been obtained, and that they rep-
resent the requisite amount of property, has been held to be a judicial
decision: and that being so the officer or body making it is not liable for
any errors committed. (People ex rel. Akin v. Morgan, 65 Barb, 478; 8,
C.,1T. &C. 101.) This case was reversed by the Court of Appeals (see
55 N. Y. 587, as to the ground of such reversal), the court not disposing of
the above point, but saying, at page 592: ‘‘ The conclusion which we have:
reached is sufficient to dispose of the case, and renders it unnecessary to
pass upon the other serious points raised by the relator.”

Residence in two places, The plaintiff owned a residence and lived with
his family in the city of Buffalo, and the only business in which he was
engaged was transacted in that city. He also owned a house and grounds
in the town of W., where his family spent the summer. During that
time he attended to his business in Buffalo, sleeping at his house there
one or two nights ina week. The other nights he spent with his family,
His wife went occasionally to Buffalo, staying over night. On the twen-
tieth of June the plaintiff’s family went to W.,as usual. The defendants,
as assessors of the town of W., assessed the plaintiff's personal property,
and a tax was imposed upon him, levied and collected. The defendants
had no knowledge, before the delivery of the roll to the supervisor, that
the plaintiff had or claimed any residence, except in W. Held, that the
plaintiff was, for the purposes of taxation and within the meaning of the
act of 1850, amending the Revised Statutes in regard to the assessment of
taxes upon personal property (Laws of 1850, ch. 92, see page 76, ante), a
resident of the town of W.; that the assessors had jurisdiction to include
his personal property in the assessment roll, and to determine where his.
principal business was transacted, and were not liable for an erroneous
decision; that the plaintiff, therefore, had no cause of action. (Bell v.
Pierce, 51 N. Y. 12.)

The relator, on June 1, 1866, rented a house at W., and took up her
residence init. Her principal business had been carried on at W. for a
year preceding July 1, 1886, and she was actually assessed at W. Held,
that for the purpose of taxation her residence on July 1, 1886, must be
deemed to be at W., although she was the owner of a house at C., in which.
she had resided for several years prior to going to W., and a part of which.
she had leased, together with a portion of the furniture. (People ex rel.
Gilbert v. Moore, 52 Hun, 13; 8. C.,4 N. Y. Supp. 778; 22 State Rep.
281.)

Assessment of non-resident ; damages for. Assessors who have assessed
a non-resident of their town for personal property are individually liable
to him for damages arising on account of a sale of his property for collec-
tion of the tax levied pursuant to the assessment. (Wade v. Matheson, 4
Lans. 158; 8. C., affd., without opinion, 47 N. Y. 658.)

Just previous to the time for making the assessment rolls, the plaintiff
Persona Liasitity or ASSESSORS. 123

moved his family and domicile from O., but continued his business there,
returning at intervals, and stopping at his hotel, where he registered his
name, though without the assessors’ knowledge, as from O. The assessors
of O. entered his name upon their rolls, as liable for personal taxation.
Held, that he might sustain an action against them to recover the value of
property sold under a warrant issued for collection of a tax imposed pur-
suant to the assessment. (Id.)

In the case of The People ex rel. Mygatt v. Supervisors of Chenango
(11 N. Y. 568) it appeared that one of the assessors of the town of Oxford
in Chenango county, while engaged as such assessor in ascertaining by
diligent inquiry the names of the taxable inhabitants, and the taxable
property in the district assigned to him on the division of the town into
districts by the assessors, called on the twenty-second day of May at the
dwelling house of Mygatt, the relator, situated in said district, where he
and his family were then residing, and informed him that he had come to
make an assessment of his real and personal property. Mygatt at first
replied that he had nothing to say on the subject; but after the assessor
had noted down his real property and requested information concerning
his personal estate, he stated that he had intended to remove and was .
about to remove to Oswego, in the county of Oswego, and objected to ~
being assessed for his personal property in Oxford. The assessor then
said that he was assessing that part of his district, and as he found him
residing there and an inhabitant thereof, it was his duty to assess him,
and proceeded to assess his personal property at $10,000. Soon after this,
and during the same month of May, Mygatt removed to Oswego, where
he was subsequently, the same year, assessed on the same property, and
paid the assessment. Mygatt refused to pay the tax assessed in the town
of Oxford, and his property was seized to satisfy the amount. Mygatt
applied for a writ of mandamus to compel the supervisors of Chenango
county to refund to him the amount of the tax and costs. The Court of
Appeals denied the mandamus, on the ground that it was not the proper
remedy, but decided that the assessment in the town of Oxford was illegal
and void. The court held that the assessment could only be made by all
of the asseessors, or a majority of them after consultation, and that it could
only be made after the first day of July. That all that is done by the
assessor, in taking down names and entering descriptions and amounts
previous to the first day of July, is merely the obtaining of information
preliminary to the assessment to be made when all the assessors meet in
July, and examine and correct and alter such memoranda, when they
make out the assessment roll. The court, by Parker, J., added: ‘But
had not the relator a remedy against the assessors? I think they acted
without jurisdiction, and that their proceedings were void. In assessing
personal property they had jurisdiction only over residents. I concede
that assessors act judicially. If Mygatt had been a resident when assessed,
and they had erred as to the amount, they would not have been liable for
error. But if they had no jurisdiction to act at all, they are liable. It is
only when acting within their limited jurisdiction that they can be pro-
tected as acting judicially. If this is so they are liable and might have
124 Persona Lianriity or ASSESSORS.

‘been prosecuted for their act in subjecting the relator to the payment of
‘an unfounded and illegal tax. The relator had, therefore, a legal remedy
by action.” Mygatt having failed to get a mandamus against the super-
visors, brought an action against Washburn, the assessor, who claimed
to make the assessment, to recover the damages sustained. The case was
carried to the Court of Appeals. (Mygatt v. Washburn, 15 N. Y. 316.)
That court held, as before, that the assessment was not made till the first
day of July, and that if a person removed from the town before that day
he was not an inhabitant when the assessment was made and could not be
assessed. That if there is any change of residence or ownership after that
day, it does not affect the assessment roll. The inquiries are then com-
plete. Any changes which the assessors are authorized to make after that
time are only such as may be required to correct mistakes. Dentro, Ch. J.,
who delivered the opinion of the court, said: ‘‘ When the statute speaks
of the time when the assessment is made, it refers to the binding and con-
clusive act which designates the taxpayer and the amount of taxable
property. If Iam correct in what has been said, it follows that the time
teferred to in the statute is the first day of July.” The assessor was held
personally liable as having acted without jurisdiction.

The principles laid down in the two foregoing cases have been repeant-
edly sustained by’subsequent decisions. See the cases referred to and com-
mented upon in McLean v. Jephson (123 N. Y. 148-150); Wilcox v. City
of Rochester (129 id. 247); Clark v. Norton (49 id. 248); Bell v. Pierce
(51 id. 12); Nat. Bank of Chemung v. City of Elmira (53 id. 49); Dorwin
vy. Strickland (57 id. 492) ; Overing v. Foote (65 id. 268).

Decision on doubtful question, as to jurisdiction. Assessors have no
jurisdiction to assess a non-resident for personal property, and for a mis-
take in determining the question of residence they are personally liable,
although at the time of the assessment, the question from the facts brought
to the knowledge of the assessors was fairly one of doubt. (Dorwin v.
Strickland, 57 N. Y. 492.) Where a farm, the whole of which is occupied
and which is partly in each of two adjoining towns, is assessed by the
assessor of the town in which the owner and occupant does not reside, the
assessment is void and the assessors are personally liable. (Dorn v.
Backer, 61 N. Y. 261.)

In an action of trespass brought against town assessors personally, to
recover damages for the seizure of the plaintiff’s property for the collec-
tion of an alleged illegal tax assessed upon the land of the plaintiff in an
adjoining town in which he claimed that he resided, there was a conflict
of evidence as to which town the plaintiff resided in. Held, that such
a conflict must be settled by the jury; that the decision of the assessors
and their consequent claims of jurisdiction were not conclusive. (Gordon
v. Becker, 71 Hun, 282.)

Action by taxpayer. An action will not lie in favor of a taxpayer
against assessors for wrongfully and maliciously assessing property at less
than its value. A judicial act is none the less judicial when maliciously
done. The entry on the assessment roll is judicial. (Youmans y. Sim-
mons, 7 Hun, 466.)
Persona Liapitiry or Assessors. 125.

Determination as to exemption. The office of assessor in determining
what property is subject to, and what is exempt from taxation, is judicial;
and the assessor in determining such questions acts judicially, and is not.
liable for errors committed in arriving at his conclusions upon that sub-
ject. (Barhyte v. Shepherd, 35 N. Y. 288, overruling Prosser v. Secor,
5 Barb. 607.)

Tax assessors having jurisdiction of the person and the subject-matter,
that is, taxation of property, and invested by the statute with authority
to decide what property is taxable and what exempt, act judiciaily in so-
deciding; and an assessment, though clearly erroneous in overruling a
claim of exemption, is not void. (Foster v. Van Wyck, 4 Abb. Pr. [N. 8.]
469; S. C., 2 Abb. Ct. App. Dec. 167; 41 How. Pr. 493.)

The case of Barhyte v. Shepherd, above cited, in which the plaintiff
sued the assessors for damages sustained by him in being placed by them
upon the assessment roll, and by their refusing to allow him the exemp-
tion from taxation, he being a minister of the gospel, was distinguished
and limited in The National Bank of Chemung v. City of Elmira (53 N.
Y. 49), it being held in that case that assessors have no power to determine:
what property is taxable, and that that is the province of the Legislature,
and for an erroneous decision on their part as to what is taxable property,
they are liable the same as for an erroneous decision as to whois a taxable
inhabitant, and an assessment founded thereon is void. A decision of the
assessors in those cases may be attacked collaterally, and it was held
accordingly, that an assessment upon the capital stock and a tax against.
a bank, in violation of the provisions of the act ‘‘ Authorizing the taxa-
tion of stockholders of banks,” etc. (Chap. 761, Laws of 1866), which
prohibits the assessment of a tax upon such capital stock, were void, and
that an action would lie on behalf of the bank against a municipal corpo-
ration to recover the amount collected by it upon such an assessment for-
municipal taxes.

When assessors have no power to act at all in a given case, either as to
persons or property, their acts are void. So, when their right to act
depends upon the existence of some fact which they erroneously determine:
to exist, their acts are void. (Nat. Bank of Chemung v. City of Elmira,
above cited.)

The duty of the assessors in determining the questions of exemption is one
of considerable embarrassment, and should be performed with great caution.

Where plaintiff was assessed for taxes as the guardian of his daughter,
and failed to appear before the assessors on the grievance day and have his.
assessment correeted, if erroneous, held, that the assessors were not liable
for error in making the assessment, they having in good faith used all
proper means in their power to ascertain whether he was liable to such
assessment. (Yates v. Hughson, 14 Wkly. Dig. 271.)

As an assessment is in the nature of a judgment, it is presumed to be
correct until the contrary isshown. But if it appears that it was based.
upon an erroneous principle, like a wrong application of the law, the assess-
ors’ determination cannot be upheld. (People ex rel. Thompson v. McCom--
ber, 24 State Rep. 902; 8. C., 7 N. Y. Supp. 71.)
126 Persona Lrasitity or AssEssors.

An assessment for personal property against the ‘‘heirs” of a deceased
person without naming them is void. (Village of Sandy Hill v. Akin,
77 Hun, 537.)

155. Action by a taxpayer against a public officer,
An action to cbtain a judgment, preventing waste of, or injury
to, the estate, funds, or other property of a county, town, city,
or incorporated village of the state, may be maintained against
any officer thereof, or any agent, commissioner, or other per-
son, acting in its behalf, edther by a citizen, resident therein, or
by a corporation, who is assessed for and is liable to pay, or,
within oue year before the commencement of the action, has
paid, a tax therein. This section does not affect any right of
action in favor of a county, city, town, or incorporated village,
or any public officer. (Code Civ. Pro. § 1925, as amd. 1892,
ch. 524, by inserting words in italics.)

156. Action may be maintained against officers to pre-
vent illegal act ; proceedings thereupon. By chapter 531 of
the Laws of 1881, as amended by chapter 673 of Laws of 1887,
it is provided that all officers, agents, commissioners and other
persons acting, or who have acted, for and on behalf of any
county, town, village or municipal corporation in this state,
and each and every one of them, may be prosecuted, and an
action or actions may be maintained against them to prevent
any illegal official act on the part of any such officers, agents,
commissioners or other persons, or to prevent waste or injury
to, or to restore and make good, any property, funds or estate
of such county, town, village or municipal corporation by any
person whose assessment, or by any number of persons jointly
the sum of whose assessments shall amount to one thousand
dollars, and who shall be liable to pay taxes upon such assess-
ment or assessments in the county, town, village or municipal
corporation to prevent the waste or injury of whose property
the action is brought, or who have been assessed or paid taxes
therein upon any assessment or assessments of the above-named
amount within one year previous to the commencement of any
such action or actions. Such person * or persons, upon the com-
mencement of such action, shall furnish a bond to the defend-
ant therein, to be approved by a justice of the Supreme Court

 

* Printed ‘‘peron” in the original.
Personat Lrasriiry or Assessors. 127

or the county judge of the county in which the action is
brought, in such penalty as the justice or judge approving the
same shall direct, but not less than two hundred and fifty dol-
lars, and to be executed by any two of the plaintiffs, if there
be more than one party plaintiff, provided said two parties
plaintiff shall severally justify in the sum of five thousand
dollars. Said bond shall be approved by said justice or judge
and be conditioned to pay all costs that may be awarded the
defendant in such action if the court shall finally determine
the same in favor of the defendant.
The court shall require, when the plaintiffs shall not justify
as above mentioned, and in any case may require two more
sufficient sureties to execute the bond above provided for.
Such bond shall be filed in the office of the county clerk of
the county in which the action is brought, and a copy shall be
served with the summons in such action. If an injunction is
obtained as herein provided for, the same bond may also pro-
vide for the payment of the damages arising therefrom to the
party entitled to the money, the auditing, allowing or paying
of which was enjoined, if the court shall finally determine that
the plaintiff is not entitled to such injunction. In case the
waste or injury complained of consists in any board, officer or
agent of any county, town, village or municipal corporation,
by collusion or otherwise, contracting, auditing, allowing or
paying, or conniving at the contracting, audit, allowance or
payment of any fraudulent, illegal, unjust or inequitable claims,
demands or expenses, or any item or part thereof against or
by such county, town, village or municipal corporation, or by
permitting a judgment or judgments to be recovered against
such county, town, village or municipal corporation, or against
himself in his official capacity, either by default or without
the interposition and proper presentation of any existing legal
or equitable defenses, or by any such officer or agent, retain-
ing or failing to pay over to the proper authorities any funds
or property of any county, town, village or municipal cor-
poration, after he shall have ceased to be such officer or agent,
the court may, in its discretion, prohibit the payment or collec-
tion of any such claims, demands, expenses or judgments, in
whole or in part, and shall enforce the restitution and recov- *
128 Persona Liasitiry oF ASSESSORS.

ery thereof, if heretofore or hereafter paid, collected or
retained by the person or party heretofore or hereafter receiy-
ing or retaining the same, and also may, in its discretion,
adjudge and declare the colluding or defaulting official per-
sonally responsible therefor, and out of lis property, and that
of his bondsmen, of any, provide for the collection or repay-
ment thereof, so as to indemnify and save harmless the said
county, town, village or municipal corporation from a part or
the whole thereof; and in case of a judgment, the court may,
in its discretion, vacate, set aside and open said judgment,
with leave and direction for the defendant therein to interpose
and enforce any existing legal or equitable defense therein,
under the direction of such person as the court may, in its
judgment or order, designate and appoint.

All books of minutes, entry or account, and the books, bills,
vouchers, checks, contracts or other papers connected with or
used or filed in the office of, or with any officer, board or com-
mission acting for or on behalf of any county, town, village or
municipal corporation in this state are hereby declared to be
public records, and shall be open, subject to reasonable regu-
lations to be prescribed by the officer having the custody
thereof, to the inspection of any taxpayer. This section shall
not be so construed as to take away any right of action from
any county, town, village or municipal corporation, or from
any public officer, but any right of action now existing, or
which may hereafter exist in favor of any county, town, vil-
lage or municipal corporation, or in favor of any officer
thereof, may be enforced by action or otherwise, by the persons
hereinbefore authorized to prosecute and maintain actions ;
and whenever by the provisions of this section an action may
be prosecuted or maintained against any officer or other per-
son, his bondsmen, if any, may be joined in such action or
proceeding and their liabilitees as such enforced by the proper
judgment or direction of the court ; but any recovery under
the provisions of this act shall be for the benefit of and shall
be paid to the officer entitled by law to hold and disburse
the public moneys of such county, town, village or municipal
corporation, and shali, to the amount thereof, be credited

«the defendant in determining his liability in the action by
Personau Liasitiry or ASsESssoRs. 129

the county, town, village, municipal corporation or public
officer.

The provisions of this act shall apply as well to those cases
in which the body, board, officer, agent, commissioner or other
person above named has not, as to those in which it or he has
jurisdiction over the subject-matter of its action. This act
shall take effect immediately. (Laws of 1881, ch. 531, § 1, as
amended by Laws of 1887, ch. 673, p. 885; Birdseye’s Rev.
Stats., etc., 3027. The amendments of 1887 are indicated by
italics.)

Action by taapayer, in case of reaudit. The jurisdiction of the board
of town auditors only extends to the audit and settlement of unaudited
and open town charges, and such board has no authority to reopen and
decide a case which has already been decided upon its merits by its pred-
ecessor, (Osterhoudt v. Hyland, 27 Hun, 167; affd., 98 N. Y. 222, 687.)

As the reaudit of such a claim was void for want of jurisdiction, a tax-
payer of the town was entitled to bring an action under chapter 161 of
1872, as amended by chapter 526 of 1879, against the owner of the claim,
the supervisor of the town and the board of supervisors to restrain the
payment of the claim. (Id.; affd., S. C., 98 N. Y. 222.)

The payment of a claim might be so restrained when it appeared that
there was included in the audit the whole or a portion of an old bill
which had been previously presented and disallowed, though the exact
amount so included could not be determined. (Id.; affd., 5. C., 98 N. Y.
222.)

It seems, that the rule forbidding the reopening of a matter once judicially
determined upon the merits by a competent jurisdiction, applies as well to
the decisions of special and subordinate tribunals as to the decisions of
courts exercising general judicial powers. (Osterhoudt v. Rigney, 98 N.
YY. 222.) Itseems, however, that when a proper claim has been disallowed
because not presented in proper form, or not properly verified or
accompanied by proper vouchers, or for any reason not involving the
merits, it may be presented to and audited by a subsequent board. (Id.)

To what cases remedy confined. The provision of the Code of Civil Pro-
cedure (§ 1925) authorizing an action by a taxpayer to prevent ‘‘ waste of,
or injury to,” the property of a municipality, as suppiemented by the acts,
chapter 531 of Laws of 1881, and chapter 673 of Laws of 1887, is confined
to cases where the acts complained of are without power, or where cor.
ruption, fraud or bad faith amounting to fraud is charged; the words
“waste” and “injury” include only illegal, wrongful or dishonest official
action. (Talcott v. City of Buffalo, 125 N. Y. 280.)

17
130 Rents Dus anp Desrs Ow1ne to Non-Reswwents.

TITLE X.

OF RENTS DUE AND DEBTS OWING TO NON-RESIDENTS,

157. Rents on leases in fee, etc.; against whom assessed.

158. Supervisors may review assessments against non-residents,

159. Debts due non-residents of United States for purchase of lands taxable,
160. Agent of non-resident creditor to report to county treasurer,

161. Same; penalty for neglect to report.

162. County treasurer to transmit abstract to assessors.

163. Names of non-resident creditors to be entered on roll,

157. Rents on leases in fee, etc.; against whom assessed.
It shall be the duty of the assessors of each town and ward,
while engaged in ascertaining the taxable property therein,
by diligent inquiry, to ascertain the amount of rents reserved
in any leases in fee, or for one or more lives, or for a term of
years exceeding twenty-one years, and chargeable upon lands
within such town or ward, which rent 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 interest 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. And in case the name
or names of the person or persons entitled to receive the rent
reserved upon any lot or parcel of land on which any rent is
reserved, as provided in this section, cannot be ascertained by
the assessors, then the same shall be assessed against the tenant
or tenants in possession of said lot as rents reserved. (Laws
of 1846, ch. 327, § 1, as amended by Laws of 1873, ch. 809,
§ 1, p. 1213; Birdseye’s Rev. Stats., ete., 2974.)

Construction of statute. An assessment under the above statute, as
amended in 1858 (Ch. 357), which is, in the aggregate, of all rents reserved
by the various leases upon the whole of a certain patent of land, without
specifying the amount reserved upon each lease or any of the leases, and
is assessed against ‘‘ J. K., and other legal heirs of the late J. K., deceased,
or their heirs or assigns,” the J. K. first named being dead at the time of
the assessment, is void; and a sale for non-payment of a tax levied upon
such assessment conveys no title to the purchaser. (Cruger v. Dougherty,
43 N. Y. 107, affg. 8S. C., 1 Lans. 464.)

It is fatally defective in not complying with the original statute, direct-
Rents Dus anp Dxezts Ow1ne to Non-Resiwents. 131

ing that the assessment should be “upon the person or persons entitled to
receive the rents in the same manner and to the same extent as any personal
estate.” It is also defective in not specifying ‘‘each rent assessed,” as
required by the amendment of 1858. That act is to be regarded as impera-
tive and not directory merely. (Id.)

The fact that taxes levied upon assessments made in this manner in pre-
vious years, had been paid by the owners of the rent, creates no estoppel
upon their objecting to the validity of the assessment in question. (Id.)

It is a well-established rule of law that one claiming to have acquired
title to the property of another under statutory proceedings, must show
that every material provision designed for the security and protection of
the owners has been substantially complied with. (Id.)

The statute, chapter 327 of Laws of 1846, making rents reserved by
leases in fee, or for a life or lives, or for more than twenty-one years,
taxable as personal estate, makes no discrimination between agricultural
or city lands, nor in the taxation of city rents thus reserved is any made
between taxes for county and state, and those for city purposes. (City of
Buffalo v. Le Couteulx, 15 N. Y. 451.)

Such rents are taxable, although less than twenty-one years of the
original term remains unexpired at the time of the assessment. Nor can
the landlord avail himself of an agreement between him and his tenant,
that a new lease can be executed for the unexpired term. (Id.; Livingston
v. Hollenbeck, 4 Barb. 9.)

A lease for a term of thirty years, executed before the act, chapter 327 of
1846, took effect, is within the provision of the act, and the rents reserved
therein are liable to taxation, although, at the passage of the act, the lease
had less than twenty-one years to run. (Le Couteulx v. Supervisors of
Erie Co., 7 Barb. 249.)

Rents not due on leases for years are not taxable as personal property.
(People ex rel. Thompson v. McComber, 24 State Rep. 902; 8. C., 7 N. Y.
Supp. 71.)

The provisions of section 1 of the act, chapter 357 of Laws of 1858,
authorizing boards of supervisors to make corrections in assessments
against non-residents upon rents reserved, in certain cases, simply confers
the same power of correction in the case of a non-resident taxpayer,
which the assessors have in the case of a resident of the town. It does
not authorize a variation from the rule prescribed by the statute for the
assessment of such rents (§ 1 above cited), although it be made to
appear that the assessors have, in violation of their duty, assessed other
descriptions of taxable property at less than their just and full value,
thus making the owner of the rents bear more than his just proportion of
the taxes. (People ex rel. Youmams v. Supervisors of Delaware Co., 60
N. Y. 381, revg. 8. C., 2 Hun, 102, revg. 8. C., 47 How. Pr. 24.)

Assessment for rents, how made. An assessment for'rents reserved in
leases in fee, under the above statute, must be made in accordance with
the requirements of the Revised Statutes regulating the assessments of
personal property. (Cruger v. Dougherty, 1 Lans. 464; affd., 8. C., 48
N. Y. 107.)

Statute added new subject for taxation. The law of 1846, above cited, did
132 Rents Dur anp Desrs Ow1ne to Non-Resipents.

not repeal previously existing laws regulating the assessment and collec-
tion of taxes, but merely added a new subject for taxation. (Livingston
v. Hollenbeck, 4 Barb. 9; approved by Comsrocg, J.,15N. Y. 451.) The
amendment of that law by chapter 357 of the Laws of 1358 did not affect
the rule laid down in Livingston v. Hollenbeck. (Cruger v. Dougherty,
1 Lans. 464.)

Person taxed may make affidavit to correct. A person entitled to receive
rents subjected to taxation has a right to avail himself of his own affidavit
as to the value of his property, under the provisions of the Revised Stat-
utes, for the purpose of correcting an assessment upon such rents, (Liv-
ingston v. Hollenbeck, supra.)

Duty of assessors. When an affidavit is presented to the assessors by the
owner of rents subjected to taxation, for the purpose of reducing the
amount of the tax, it is their duty to correct the assessment in accordance
with such affidavit. They should pursue strictly the directions contained
in the fifteenth section of the article of the Revised Statutes. The assessors
have no discretion to reject such an affidavit when tendered by the person
assessed. They are bound to receive it. (Id.)

It is the settled policy of the law that all valuation assessments may be
corrected by the affidavit of the person assessed. Either of the affidavits
required by the fifteenth section of the article of the Revised Statutes
relative to the assessment and collection of taxes would be sufficient to
correct an error in the valuation of rents. But the Legislature having, by
the act of 1846, declared such property personal estate, they have, by so
doing, directed which affidavit is to be adopted. (Id.) See, as to the
extent to which the statements of the affidavit are binding upon the
assessors since the act of 1851, chapter 176, People v. Barker (cited infra).

Since the act of 1851, chapter 176, assessors are not bound by the affi-
davit presented by an owner of property taxed, upon complaint in relation
to the assessment thereof. The affidavit is no longer conclusive, but is
evidence to be considered by them, with other means of information in
their power, and upon the whole their own judgment is to be formed as
to the value of the property. (People ex rel. Buffalo, etc., Railroad Co.
v. Barker, 48 N. Y. 70.)

158. Supervisors may review assessments against non-
residents. The assessors shall, in all cases of assessments
under chapter three hundred and twenty-seven of the Laws
of 1846, 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
Rents Dur anp Dexsts Ow1ne to Non-Resivents. 133

have as to a resident of the town; and such board of super-
visors may reduce the amount of such assessments in the
respective towns or wards of the county, in proportion or
otherwise, as the nature of the corrections require, to make
such assessments just. (Laws of 1858, ch. 357, § 1, p. 600;
Birdseye’s Rev. Stats., ete., 2975.)

See People ex rel. Youmans v. Supervisors of Delaware Co. (60 N. Y.
381); Cruger v. Dougherty (i Lans. 464; affd., S. C., 48 N. Y. 10%), cited
in note to section 1 of chapter 327 of Laws of 1846, on page 181, ante.

159. Debts due non-residents of United States for pur-
chase of lands 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 prop-
erty, 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 of 1851, ch. 871, § 1, p. 721; Birdseye’s Rev. Stats.,
etc., 2953.)

160. Agent 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 description mentioned in the first section of this
act, he shall on or before the twenty-fifth day of July in such
year, furnish to the county treasurer of each county where such
debtor resides, the true and accurate 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 of such county, which
shall be verified by the oath of such agent taken before any
officer authorized to administer oaths. (Id. § 2.)

161. Same; penalty for neglect to report. Any such
agent who shall refuse or neglect, without good or 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.)
134 Rents Dre anp Desrs Ow1ne to Noy-Resipents.

162. County treasurer to transmit abstract 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 of such statement as relates to
the town of such assessor, with the name of such creditor.
(Id. § 4.)

163. Names of non-resident creditors to be entered on
roll. The assessors on receiving such abstract or statement
from the county treasurer, shall, within the time in which
they are required by law to complete their assessment roll,
enter thereon the name of such non-resident debtor ; * and the
ageregate amount due him in such town, on the first day of
January preceding, in the same manner other personal prop-
erty is entered on the roll. (Id. § 5.)

Construction of statute. The above provisions of the act of 1851 are
applicable only to taxation in towns. As to taxation in villages, the
general law authorizing taxation to agents (1 R. 8. ch. 18, title 1, § 5)
remains in force. (People v. Trustees of Ogdensburgh, 48 N. Y. 390.)
Money due upon a contract for the sale of lands is personal property; and
where such a contract belonging to a non-resident is in the hands of an
agent who is a resident of an unincorporated village, it may, for the pur-
poses of municipal taxation, be assessed to the agent, and taxed. (Id.)

As the assessors are to have their assessment roll completed on or before
the first day of August, there are but six days within which the treasurer is
to forward to the assessors and the assessors to insert in the roll the abstract.

What debts assessors shall enter. The agent is to furnish a statement of
all debts owing for the purchase of any real estate, but the assessors are
only to enter those which are due and taxable, according to the general
provisions of law, that is, as ‘‘debts due from solvent debtors.” (People
ex rel. Stephens v. Halsey, 36 How. Pr. 502; S. C., 58 Barb. 547; affd.,
387 N. Y. 344.)

Not concluded by agent’s statement. The assessors are not concluded by the
verified statement of the agent, made in the prescribed form, but if they do
not give full credit to such statement they may go farther and make diligent
inquiry for themselves, from the debtors and other sources, and thus ascer-
tain the amount of such indebtedness from solvent debtors. And having
jurisdiction to make further inquiries and investigations upon that point,
their errors and mistakes, whatever they may have been, cannot be brought
in question and reviewed on application for a mandamus. Jurisdiction
being established, a tax founded upon the assessment has all the force and
vigor of a judicial sentence, imparting absolute verity, notwithstanding
such mistakes and errors. (Id.)

 

*So in original.
Taxation oF CorPoRATIONs. 135

Agent may apply for reduction. The agent may, however, apply in the
same manner as other persons for a reduction of the assessment. (Id.)

Not applicable to bonds and mortgages. It was held under the act of 1833,
chapter 250, which was somewhat similar to the above, that where a resi-
dent purchased of a non-resident land company bonds and mortgages which
the company had taken from persons to whom it had sold lands, and the
agreement was that the land company should remain the owner until the
consideration was paid, the consideration due was not a debt for the pur-
chase of land. (Redfield v. Supervisors of Genesee Co., Clarke 42; affd.,

- 8 Ch, Sent. 92.)

TITLE XI.

OF THE TAXATION OF CORPORATIONS.

164. Property liable to taxation.

165. Exemptions.

166. Stockholder not liable to be taxed, when company liable to taxation
on capital.

167. What corporations liable to taxation.

168. Property of corporations, where taxed.

169. President, etc., to deliver annual statement to assessors.

170, Same to comptroller.

171. Penalty for omission to make statement ; how collected.

172. When suit may be discontinued.

173. How corporations to be assessed.

174, Manner of assessment.

175. Assessments of bank and bank stock.

176. Shares taxable where bank is situated; deductions; notice of
assessments.

177. List of stockholders to be kept, subject to inspection of assessors.

178. Shares in state banks taxable at same rates as shares in national
banks; deductions.

179. Intent of last section.

180. Assessment of individual bankers.

181. Deposits in savings banks, etc.

182, Assessment of foreign bankers, etc.

188. Assessors to apportion valuation of property among school districts,

184, Same; form of.

185. Same; when supervisors to apportion.

186. Town clerk to furnish report of apportionment.

187. Change of valuation when school districts altered.

188. Assessment of real estate of consolidated railroad companies.

189. Place of assessment of telegraph line, etc.

190, ‘‘ Lines” defined.
136 TaxaTION OF CoRPORATIONS.

The statutes regulating the taxation of corporations are
somewhat complicated if not conflicting. Provisions are
made for taxation by the state, directly, as well as for local
taxation, and in several instances enactments substantially the
same in many respects exist, the latter not in words repealing
the earlier, but being apparently a substitute for them. We
here give, as nearly as it is possible, the law regulating the
subject so far as it appertains to local taxation and the duties
of assessors and other town and county officers in relation
thereto.

164. Property liable to taxation. All lands and all per-
sonal estate within this state, whether owned by individuals
or by corporations, shall be liable to taxation, subject to the
exemptions hereinafter specified. (1 R. 8. 388, §15 Birdseye’s
Rev. Stats., ete., 2951.)

165. Exemptions. The exemptions have been heretofore
given. (See p. 49 et seq.)

Corporations are entitled to the same exemptions asindividuals. (People
ex rel. Bank of the Commonwealth v. Commissioners of Taxes, etc., of
N. Y., 23 N. Y. 192, 195.)

The statute has included in its definition of “ personal estate ”
the following : “Stocks in moneyed corporations :” also, such
portion of the capital of incorporated companies, liable to
taxation on their capital, as shall not be invested in real estate.
(1 R. S. 388, § 3; Birdseye’s Rev. Stats., ete., 2952.)

166. Stockholder not liable to be taxed, when com-
pany liable to taxation on capital, The owner or holder
of stock in any incorporated company liable to taxation on
its capital, shall not be taxed as an individual, for such stock.
(Id. ; Birdseye’s Rev. Stats., etc., 2953.)

167. What corporations liable to taxation. All moneyed
or stock corporations deriving an income or profit from their
capital, or otherwise, shall be liable to taxation on their capital,
in the manner hereinafter prescribed. (1 R. 8. 414, §1;
Birdseye’s Rev. Stats., ete., 3008.)

Such was the provision of the Revised Statutes. It has
been somewhat modified, however, by recent legislation.

Chapter 761 of the Laws of 1866 provided that no tax
shall hereafter be assessed upon the capital of any bank or
Taxation or CoRPoRATIONS. 137

banking association, organized under the authority of this state
or of the United States, but provided for the assessment of
stockholders.

Chapter 477 of the Laws of 1881 provided also for the
assessment of stockholders, and in that respect took the place
of the earlier acts.

By chapter 402 of the Laws of 1882 both of the last men-
tioned acts were repealed, and in that year, by chapter 409,
entitled “An act to revise the statutes of this state relating to
banks, banking and trust companies,” provision was made by
sections 312 to 328 for the assessment of the stockholders in
every bank or banking association, organized under the author-
ity of this state or of the United States, upon the value of
their shares of stock therein. Said chapter 402 was repealed
by chapter 689 of 1892, known as the Banking Law, excepting
certain specified sections, among which were sections 312 to
328, above mentioned. Amendments were made to sections
313, 314 and 315 of said chapter 689 of 1892 by chapter 714
of the Laws of 1892, and to sections 321, 322 and 323 thereof
by chapter 196 of the Laws of 1894, and thus amended said
sections 812 to 828 are now in force and constitute the
statutory provisions of this state on the subject of such assess-
ment and taxation. These provisions are given hereafter.

168. Property of corporations, where taxed. The real
estate of all incorporated companies liable to taxation, shall 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 per-
sonal estate of every incorporated company liable to taxation
on its capital, shall be assessed in the town or ward where the
principal office, or place for transacting the financial concerns
of the company, shall be; or if such company have no princi-
pal office, or place for transacting its financiai 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 collected in several
towns or wards, the company shall be assessed in the town or

18
138 TAXATION OF CoRPORATIONS.

ward, in which the treasurer or other officer authorized to pay
the last preceding dividend, resides. (1 R.S. 389, § 6; Birds.
eye’s Rev. Stats., ete., 2962.)

The above section was made inapplicable to railroad com-
panies by Laws of 1857, chapter 536, section 2; but the latter
provision was repealed by Laws of 1858, chapter 110,

Construction of statute. The place named in the certificate of incorpora-
tion of a manufacturing corporation organized under the general act, as
the place where the operations of the company are to be carried on, and
where the manufactory is situated, determines the location of the corpo-
ration 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; Union Steamboat Co. v. City of Buffalo, 82 id. 351.)

Real estate of toll-bridge company. Under the foregoing section (§ 6) the
real estate of a toll-bridge company is assessable in the town or ward in
which it lies; the qualification in respect to such a corporation directing
that it shall be assessed in the town or ward in which the tolls are col-
lected, applies to its personal estate only. Accordingly, it was held that.
the real estate of such a corporation situate in a school district was prop-
erly assessed and taxed in that district. Also, that a toll-bridge over a.
navigable river was properly assessed and taxed as real estate, (Hudson
River Bridge Co. v. Patterson, 74 N. Y. 305.)

169. President, etc., to deliver annual statement to
assessors. The following is the manner of taxing corpora
tions generally, as referred to above. Special provisions, as
will be seen hereafter, are made for certain kinds of
corporations.

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 such 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 the
amount of such capital stock held by the state, and by any
incorporated literary or charitable institution; and,
TAXATION OF CorPoRATIONS. - 139

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. 8.
414, § 2; Birdseye’s Rev. Stats., ete., 3008.)

170. Same 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 writ-
ten statement, containing the same matters required by the
foregoing section, to be specified in the statement to be deliv-
ered to theassessors. Thestatements required by this and the
preceding 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. (1 R. S. 415, § 3; Birdseye’s Rev.
Stats., etc., 3008.)

A corporation may be assessed, although no statement, such as is
required by the statute, has been made by it. The statement is not con-
clusive upon the assessors. (People ex rel. Manhattan Fire Ins. Co. v.
Board of Commissioners of Taxes, etc., of N. Y., 76 N. Y. 64.)

171. Penalty for omission to make statement; how
collected. 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
each statement omitted to be furnished, the sum of two hun-
dred and fifty dollars; and it shall be the duty of the comp-
troller to furnish the attorney-general with an account of all
companies that shall neglect to render such lists, that he may
prosecute for the penalties hereby imposed. (Id. § 4.)

172. When suit may be discontinued. 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
wilful, may, in his discretion, discontinue such suit. (Id. § 5.)

173.,How corporations to be assessed. The assessors
shall enter all incorporated companies from which such state-
ments shall have been received by them, and the property of
such companies, and the property of all other incorporated
140 TaxaTION oF CoRPORATIONS.

companies, liable to taxation in their respective towns, in their
assessment rolls, in the following 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, belong-
ing 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, estimated 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 such surplus profits or reserved
funds as aforesaid, after deducting the sums paid out for all
the real estate of such 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 by

Laws of 1853, ch. 654, § 1.)

See form No. 33.

Statute construed. The effect of the provisions of the statute above
cited is to require the assessors to put the real estate of the corporation
into the assessment roll at the price paid for it, and no duty is imposed
upon them at all in regard to assessing the real estate except that specified
in the second subdivision of the sixth section, which requires them to
enter ‘‘in the second column the quantity of real estate owned by such
company, and situated within their town or ward, and in the third col-
umn the actual value thereof estimated as in other cases.” There is nothing
in the statute that requires the assessors to carry into the assessment roll
the quantity of real estate owned generally by a corporation, ox to assess
its value. They are to set down in the first column, among other things,
the ‘‘amount paid by such company for real estate then belonging to such
company wherever the same may be situated.” In the second column they
are to enter the “quantity of real estate owned by such company, and
TAXATION OF CoRPORATIONS. 141

situated within their town or ward, and in the third column the actual value
thereof, estimated as in other cases.” (People ex rel. Citizens’ Gas-light.
Co. v. Board of Assessors of Brooklyn, 39 N. Y. 81.)

The scheme of the statute is to have placed in the assessment roll 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, and these are to be made the basis of the assessment, and as.
there is no provision for carrying into the assessment roll any general
assessment of real estate wherever situated, it follows that the assessed
value of the real estate generally, so far as it is to be taken into account.
in ascertaining what assessment shall be made upon its capital, is the price
paid for such real estate, and the price paid is to be deducted from its,
estimated capital. The real estate is to be assessed as other real estate of
individuals in the town or ward where the same is situated, at its value,
whether more or less than the price paid. (People ex rel., etc. v. Board.
of Assessors, supra, p. 84.)

174. Manner of assessment. The entries being made in
the assessment roll as above provided, the statute provides the
following manner of making the assessment :

Capital stock of corporation tamable. 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 actually 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 of 1857, ch. 456, § 3, p. 2; Birdseye’s Rev.
Stats., etc., 2954.)

The assessed value of the real estate spoken of in this section is con-
strued to mean the amount paid for it.

From the foregoing we may deduce the following rule of taxation: The
assessment is to be based upon the amount of capital paid in, and secured
to be paid in, after deducting the amount actually paid out for real estate
and the amount belonging to the state and to incorporated literary and
charitable institutions, to assess the remaining capital at its actual value,
leaving the real estate, as the law leaves it, to be assessed, like other real.
estate, upon individuals in the town or ward where situated.
142 TAXATION OF CoRPORATIONS.

Prior to the year 1857 moneyed corporations were assessed upon the
amount of the nominal capital, whether its value in fact was more or less
than its nominal amount. In that year the statute was amended by the
above section, so that the assessment was made upon the capital stock and
its surplus profits exceeding ten per cent ‘‘ at its actual value.” The prin-
ciple of assessing upon the actual value of the stock instead of its
nominal amount was then introduced. (People ex rel. Cagger v. Dolan,
36 N. Y. 59: People ex rel. Glens Falls Ins. Co. v. Ferguson, 38 id. 91.)
See, also, People v. Coleman (126 id. 483), cited infra in this note.

Capital to be assessed at its actual value, Under the statute of 1857, above
cited, the assessors can no longer take the nominal capital as, under all
circumstances, the amount of the assessment. When the nominal value
does not represent its actual value, it is their duty to look to its market
price and to ascertain the character and worth of the securities in which
its funds have been invested. They are also to inquire whether any of
this property into which the capital has been converted is exempt by law
from taxation. Prima facie its nominal capital may be considered its
actual value, but when there is any ground for supposing otherwise it is
their duty to investigate. The market price of its shares would ordinarily
furnish a practical test, but the assessors have a right to examine and have
an estimate made of the value of the securities. (People ex rel. Bank of
The Commonwealth v. Commissioners of Taxes of N. Y., 23 N. Y. 194)
See, also, People ex rel. W. T. Co. v. Coleman (126 id. 483); People v.
Barber (139 id. 55), cited hereafter in this note.

Form of roll, The foregoing provisions of the Revised Statutes, pre-
scribing what shall beset downin the assessment roll, directs the assessors
to set down in the first column the amount of the capital stock, etc. The
act of 1857, which changed the rule of assessment soas to make the actual
value the basis, made no provision for a change in the assessment roll;
but, as the intent is clear, the assessors should change the form of the roll
to comply with that act. See Oswego Starch Co. v. Dolloway (21 N.
Y. 449).

Surplus to be deducted, in certain cases, In assessing taxes upon 4 cor-
poration its stock is to be assessed at its actual value whether this is 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 surplus was considered as embraced in the valuation.
(Oswego Starch Co. v. Dolloway, 21 N. Y. 449; People ex rel. Panama
R. R. Co. v. Commrs. of Taxes of N. Y., 64 How. Pr. 405.) See, as to
meaning of the words ‘ capital stock” as used in the statute, chapter 456
of Laws of 1847; People v. Coleman (126 N. Y. 433), cited hereafter in
this note.

General principles of taxation of corporations. The principle of the
Revised Statutes, 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
Taxation oF CorrPoRATIONS. 143

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 Manuf. Co. v. Supervisors of Oneida, 1 Barb. Ch. 432.)

In assessing the property of corporations, it is proper for the assessors,
after having deducted from the amount of capital paid in or secured a
specified sum for the value of its real estate, to assess the remaining capital
as personal estate, at its actual value, as shown by the evidence before
them. . (People ex rel. Am. Linen Thread Co. v. Howland, 61 Barb. 273.)

A portion of the property of « steamship company, incorporated under
the laws of New York, was permanently located in the business of the
company beyond the limits of this state. Held, that such property was,
under the statute, exempt from taxation here. (People ex rel. Pacific M.
8. Co. v. Commissioners of Taxation, 1 N. Y. Sup. Ct. Rep. 611.) The
provision of chapter 456 of the Laws of 1857, that the stock of every com-
pany liable to taxation shall be assessed at its actual value, etc., was not
intended to include property, real or personal, located without the state.
Such property is not subject to taxation, and is not, therefore, within
the statute. (id.; People ex rel. Edison E. L. Co. v. Campbell, 138 N.
Y. 548.)

The property of a corporation resident in this state need not be
physically within the state to be taxable. It is enough that its legal situs
and ownership are here. Under the Laws of 1857, chapter 456, the actual
capital of a resident corporation is taxable, although a portion of it may be
invested in property temporarily situated outside the state. (People ex
rel. Pacific M. 8. Co. v. Commissioners of Taxes, 3 N. Y. Sup. Ct. Rep.
€78 ; affd., 8. C., 58 N. Y. 242.)

Application for reduction. Corporations and joint-stock associations
may make application for a reduction of the assessment in the same man-
ner as individuals. (Laws of 1892, ch. 677, § 5, repealing Laws of 1857,
ch. 536, § 3.)

Of what the property of stock company consists. The property of every stock
company consists of three things: Its capital, existing in money or prop-
erty, its surplus, if any, and its franchise. Those which are several in the
ownership of the company are united in the ownership of the shareholders,
and the share stock or capital stock as owned by the shareholders covers all
three. (People ex rel. The Union Trust Co. v. Coleman, 126 N. Y. 483.)

The phrase “‘ capital stock” in the above section, which declares that
‘the capital stock of every company liable to taxation,” etc., means not
the share stock, but the capital owned by the corporation, the fund
required to be paid in and kept intact, as the basis of the business
enterprise. (Id.)

In taxing corporations, therefore, under the said act, chapter 456 of
Laws of 1857, the subject of valuation and assessment is never the share
stock, but always the company’s capital and surplus, which should be
assessed at ite actual value when that is known or can be ascertained,
(Id.)
144 TaxaTION oF CoRPORATIONS.

Accordingly, held, that it was error on the part of the assessors who, in
assessing a corporation under said act, took the market value of its shares
as the “actual value” of its capital stock and based their assessment there-
upon, although the corporation presented to them a sworn statement of
its assets and liabilities, the truth of which was not questioned, and which
showed that there was nothing subject to assessment. (Id.)

It seems, however, when the amount of capital and surplus are undis-
closed and unknown, the assessors may consider the market value of the
share stock and the general condition of the company, not as the thing to
be valued and assessed, but as an aid in discovering the value of that
which is to be assessed. (Id.) :

It seems, also, that further resort may also be had to such means of
information when the amount of capital and surplus is stated, but the
assessors have sufficient reason, founded on facts established by competent
proof, to disbelieve the statement. (Id.)

Where in the case of a corporation liable to taxation under the pro-
visions of the Revised Statutes (1 R. 8. 417, § 15), providing for taxing
corporations, as amended in 1857 by chapter 456, the evidence as to the
actual value of the capital stock and surplus of the corporation is uncon-
tradicted and is full and complete, so that all the necessary facts are estab-
lished beyond any fair dispute, and there is no reason appearing for
doubting the truth of such evidence, a refusal of the commissioners to
decide in accordance with it amounts to legal error and may be reviewed
and corrected on certiorari. (People ex rel. The Edison Electric Ilumina-
ting Co. v. Barker, 1389 N. Y. 55, revg. 8. C. 68 Hun, 513; People ex rel.
German Looking Glass Plate Co. v. Barker, 75 id. 6.)

In the assessment of taxes upon a corporation under the act, chapter
456 of 1857, it is entitled to have its indebtedness deducted from the value
of its corporate assets. (People ex rel. Second Avenue Railroad Co. v.
Barker, 141 N. Y. 196; 5. C., 49 Alb. L. J. 162.)

Error in an assessment of property of a corporation for the purpose of
taxation is not justified by the fact that the treasurer of the corporation
refused to answer questions put to him by the commissioners, where the
record does not disclose what the questions were or to what subject they
related. (People ex rel. Sloane v. Barker, 76 Hun, 454.)

In making an assessment of the personal property of a corporation it is
error to deduct the non-assessable property from its indebtedness. (Id.)

The Legislature may release property which has been assessed for taxa-
tion, and its power to do so may be exercised in any way and at any time
during the proceedings for taxation. (People ex rel. Am. Bible Society v.
Comrs. of Taxes, 142 N. Y. 348, affg. S. C., 76 Hun, 491.)

Where an act exempting certain property of religious corporations is
passed while the assessment books remain open for correction, and is made
to take effect immediately, the assessing officers are authorized and
required to remove the assessment against such property from the books,
and a mandamus will lie to compel them to do so. (Id.)

175. Assessments of banks and bank stock. Banks

were formerly taxed upon their capital stock, paid or secured
TAXATION oF CoRPORATIONS. 145

in the same manner as other corporations; but recent laws
have materially changed the method of taxing them. As is
well known, there are two classes of banking corporations,
namely, those formed under the federal law and those formed
under the state law. The statutes of this state provide that no
discrimination shall be made between state and national banks
in the manner of assessing taxes. (Laws of 1882, ch. 409, p. 703,
§§ 818, 319; Birdseye’s Rev. Stats., etce., 232.) Consequently
the same rules ought to apply to both. By the federal stat-
utes it is provided that nothing therein shall prevent all the
shares of any national banking association from being
included in the valuation of the personal property of the
owner or holder of such shares, in assessing taxes imposed by
the authority of the state within which the association is
located ; but the Legislature of each state may determine and
direct the manner and place of taxing all the shares of
national banking associations located within the state, sub-
ject only to the two restrictions, that the taxation shall not be
at a greater rate than is assessed upon other moneyed capital
in the hands of individual citizens of such state, and that the
shares of any national banking association, owned by non-
residents of any state shall be taxed in the city or town where
the bank is located, and not elsewhere. It is also provided
that nothing in the statute shall be construed to exempt the
real property of associations from either state, county, or
municipal taxes, to the same extent, according to its value, as
other real property is taxed. (U.S. R. S. § 5219.)

176. Shares taxable where bank is situated ; deductions ;
notice of assessments. By Laws of 1882, chapter 409, it is
thus provided: The stockholders in every bank or banking
association organized under the authority of this state, or
of the United States, 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 stockholders in
the assessment of taxes at the place, city, town or ward where
such bank or banking association is located, and not elsewhere,
whether the said stockholders reside in said place, city, town
or ward or not; but in the assessment of said shares, each

19
146 ’ Taxation oF CoRPORATIONS.

stockholder shall be allowed all the deductions and exceptions
allowed by law in assessing the value of other taxable personal
property owned by individual citizens of this state, and the
assessment and taxation shall not be at a greater rate than is
made or assessed upon other moneyed capital in the hands of
individual citizens of this state. In making such assessment
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 association, 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. Nothing herein contained
shall be held or construed to exempt the real estate of banks
or banking associations from either state, county or municipal
taxes, but the same shall be subject to state, county, municipal
and other taxation to the same extent and rate, and in the
same manner according to its value as other real estate is
taxed. The local authorities charged by law with the assess-
ment of the said shares shall, within ten days after they have
completed such assessment, give written notice to each bank
or banking association of such assessment of the shares of its
respective shareholders, and no personal or other notice to such
shareholders of such assessment shall be necessary for the pur-
pose of this act. (Laws of 1882, ch. 409, p. 701, § 312;
Birdseye’s Rev. Stats., ete., 231.)

For form of notice to bank by assessors see form No. 39.

177. List of stockholders to be kept, subject to inspec-
tion of assessors. There shall be kept at all times in the
office where the business of each 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, and in cities the residences and street number
thereof, of all the stockholders therein and of the number 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, [and it shall be the duty of the managing officer or
officers of such bank or banking association to furnish to the
officers authorized to assess taxes in the town or ward where
i TAXATION oF CORPORATIONS. 147

such bank or banking association is located, when requested
to do so by such officers, and, in the city of New York, on or
before the first day of December in each year, alist of the
names and residences of such shareholders and the number of
shares held by each, together with a statement of the nominal
capital and the number of shares and par value of shares of
such bank or banking association, and the location and assessed
value of all real estate owned by such bank or banking associa-
tion and in which any portion of its capital is invested, such
list and statement to be certified under oath by the managing
officer or officers of such bank or banking association, and the
names of the holders of such shares appearing upon such list
shall be deemed the names of the owners of such shares as are
set opposite them respectively for the purposes of assessment
and taxation, as provided for in this chapter.] (Id. § 313, as
amended by ch. 714, p. 1468, of Laws of 1892. The italics
and brackets indicate the words inserted by the amendment
of 1892.)

The laws of this and other states relating to the taxation of national
bank shares have led to considerable litigation, both in the state and fed-
eral courts; and, consequently, a large amount of legal learning will
be found in the publications of the past twenty years and more in relation
thereto. We will refer only to the leading authoritative decisions here,
which, in connection with the statutes above given, will sufficiently indi-
cate the duty of the taxing officers in this matter.

State may tax shares although capital invested in United States stocks, ete.
In Van Allen v. Assessors of Albany (3 Wall. 578) it was held that a state
may authorize the taxation of the shares of stock of a national bank in
the hands of stockholders, although the capital of such bank be wholly
invested in stocks and bonds of the United States. This decision was fol-
lowed in People v. Commissioners of New York (4 Wall. 244); Bradley v.
People (Id. 459) and National Bank v. Commonwealth (9 id. 353). If the
capital stock of the bank were taxed as it was under the earlier statutes
the part invested in federal securities would be exempt.

Method of valuing shares. In respect to the method of valuing shares to
be adopted by assessors it was said, in Hepburn v. Schoo! Directors of
Carlisle (23 Wall. 480), that shares of stock in national banks may be taxed
at their market value. To the same effect is the case of People v. Com-
missioners of New York (94 U. S. 415; 8. C., Thomp. Nat. BankjCas.
180, affg. 8. C., 67 N. Y. 516). But assessors must make no discrimination
between national bank shares and other property in their estimate of value.

In Merchants’ Nat. Bank of Toledo v. Cumming (Thomp. Nat Bank
Cas. 926; S. C., 17 Alb. L. J. 345) the shares of stock of a national bank
were taxed at their full value, while other property was assessed at from
148 TAXATION OF CoRPORATIONS.

thirty to forty per cent of its real value. The United States Circuit Court
held that the discrimination was unjust, and that the bank was a proper
party to maintain a bill to restrain the collection of the tax beyond the
proportion assessed on other property. The court granted an injunction
restraining the collection of a greater amount than what was the true
share of tax due from the bank, and its decision was sustained on appeal
by the United States Supreme Court in Cummings v. Merchants’ National
Bank (21 Alb. L. J. 228; S. C., 101 U. S. 158).

The latter court also held, in Pelton v. Commercial National Bank (id.
282; S. C., 101 U. S. 143), that although the statutes of a state provide
for the valuation of all moneyed capital for purposes of taxation, at its
true cash value, including shares of the national banks, the systematic
and intentional valuation of all other moneyed capital by the taxing
officers far below its true value, while national bank shares are assessed at
their full value, is a violation of the act of congress, which prescribes
the rules by which those shares shall be taxed by state authority.

In such case, on the payment or tender of the sum which the bank
shares ought to pay under the rule established by the act of congress, a court
of equity will enjoin the state authorities from collecting the remainder.

In respect to the deduction of the value of the real estate it was held in
People v. Commrs. of Taxes (Thomp. Nat. Bank Cas, 752; 8. C., 69N.
Y. 91, revg. 8. C., 9 Hun, 650), by the New York Court of Appeals, that
in assessing shares of stock in national banks in New York, the assessors
must determine the actual value of the shares, taking into consideration
all the capital of the bank, whether surplus or in real estate or otherwise,
and then deduct from such value such sum as represents the proportion
which the assessed value of the real estate bears to the assessed value of
the entire capital. Thus, the capital of a national bank was $1,000,000,
and was represented by 25,000 shares of forty dollars each. The assessors
assessed the shares at fifty-six dollars each, making in the aggregate
$1,400,000, and the real estate at $200,000.

Held, that they should deduct from the assessed value of each share
eight dollars, being one-seventh, or the proportion which the real estate
bore to the aggregate assessed value of the shares.

From what has been said above it will be seen that in assessing bank
stock the course to be pursued is plain. The statutes and decisions estab-
lish these rules :

1, The assessment must be upon the stockholders on the value of their
shares of stock.

2. It must be at the place where the bank is located.

3. It must not be at a greater rate than other moneyed capital either by
a discrimination in the estimate of value or otherwise.

4, A deduction must be made from the assessed value of each share of
an amount in proportion to such share equal to the proportion the assessed
value of the real estate of the bank bears to its capital stock.

5. All deductions allowed by law in assessing other taxable personal
property, including a deduction on account of the owner’s indebtedness,
must be allowed.
Taxation or CoRPORATIONS. 149

6. A deduction need not be made on account of the investment of the
capital stock of the bank in federal securities.

A sum divided among stockholders of a corporation, in contemplation of
the expiration of its charter, from the accumulated profits of several years,
and in addition to regular dividends from earnings, is not a dividend for
the purposes of taxation. (People v. Albany Ins. Co., 92 N. Y. 458.)

The only relief from an assessment made upon the owners of bank
shares under the above provisions is to be had by writ of certiorari,
prosecuted by the shareholders. Neither the receiver of a bank nor the
bank itself have any interest in the question, and the failure of the stock-
holders to appear at the time appointed before the assessors to establish
the true value of the stock, or show other good reasons for a reduction of
the assessment, concludes them from subsequently reviewing their action
by certiorari or otherwise. (People v. Wall Street Bank, 39 Hun, 525.)

178. Shares in state banks taxable at same rates as
shares in national banks; deductions. The shareholders
of any bank, banking association or corporation doing a bank-
ing business under the General Banking Law or a special
charter of this state shall be assessed and taxed with respect
to their shares of stock, only at the same rate and place, to the
same extent, and in the same manner, as shareholders of
national banks may be liable at the same time to be assessed
and taxed by authority of the state of New York; provided
however, that no debts shall be deducted from any such
assessment of any person applying for the benefit of this act,
which have been deducted from the assessment of other per-
sonal property of such person ; and in making application for
such deduction, every person making the application shall
make oath that he has not applied to have such debts deducted
from any other assessment against him, and that no such
deduction has been made. (Laws of 1882, ch. 409, p. 581;
Birdseye’s Rev. Stats., etc., 232.)

For form of affidavit, see form No. 40.
179. Intent of last section. It is hereby declared that the

true intent and meaning of the last preceding section of this
act is to place and maintain shareholders of banks, associations
and corporations aforesaid upon an equality, in the particular
in this act referred to, with the shareholders of national banks
organized under the act of congress entitled “ An act to
provide a national currency, secured by a pledge of United
States bonds, and to provide for the circulation and redemp-
tion thereof, approved June third, eighteen hundred and
150 Taxation or CorPoRATIONS.

sixty-four ;” and all acts and parts of acts inconsistent with the
provisions hereof are hereby repealed. (Id. § 319.)

The judgment in the case of The City of Utica v. Churchill (83 N. Y,
161) was, it seems, reversed by the Supreme Court of the United States
in same case under the title of Van Allen v. Assessors (8 Wall. 578), on
the ground that the Enabling Act of this state, passed March 9, 1865, did
not contain the above provision, and, therefore, did not conform to the
limitation embraced in one of the provisos to the 41st section of the act
of congress, requiring that the tax so imposed, under the laws of any
state, upon the shares of associations authorized by that act should not
exceed the rate imposed upon the shares of any of the banks organized
under the authority of the state where such association is located. See
People ex rel. Kennedy v. Commissioners of Taxes (35 N. Y. 424, opinion
of Davies, Ch. J.).

180. Assessment of individual bankers. Every indi-
vidual banker doing business under the laws of this state is
hereby required to declare upon oath before the assessor the
amount of capital invested in such banking business, and each
one hundred doilars 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 tax-
able property in the assessment 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 busi-
ness of banking, and the same shall be included in the valua-
tion of his personal property in the assessment of all taxes
levied in the town, school district or ward where his business
is located, and not elsewhere. (Laws of 1882, ch. 409, $320;
Birdseye’s Rev. Stats., etc., 232.)

181. Deposits in savings banks, etc. The deposits in any
bank for savings which are due to depositors, and the accumu-
lations in any life insurance company organized under the
laws of this state, so far as the said accumulations are held for
Taxation oF CoRPORATIONS. 151

the exclusive benefit 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. (Laws of 1857, ch. 456,
§ 4; Birdseye’s Rev. Stats., ete., 2955.)

182, Assessment of foreign bankers, etc. All persons and
associations doing business in the state of New York, as
merchants, bankers, or otherwise, either as principals or part-
ners, 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 prop-
erty of the firms, persons or associations to which they sever-
ally belong. (Laws of 1855, ch. 37, $1; Birdseye’s Rev.

Stats., etc., 2960.)

Act of 1851 not repealed. The provisions of section 2 of the act, chapter
176 of Laws of 1851, by exempting from taxation foreign capital trans-
mitted to agents here for the purposes of investment or otherwise, was not
repealed by the act, chapter 37 of 1855, which subjects non-residents doing
business in this state to taxation of moneys employed in such business.
(People ex rel. Bank of Montreal v. Commissioners of Taxes, etc., of N.
Y., 59 N. Y. 40, revg. S. C., 1 T. & C. 630.)

Accordingly held, where a foreign banking corporation had an agency
permanently established in the city of New York, to which it transmitted
its surplus funds to be employed in temporary loans, subject at all times to
its control and drafts, that such bank was not liable to taxation on the
funds so employed. (Id.)

Foreign corporations included. Foreign corporations are included within
the terms of the said act of 1855, subjecting non-residents doing business
in this state to assessment and taxation on all sums invested in such
business. (People ex rel. Thurber, Whyland Co. v. Barker, 141 N. Y. 118.)

A person or corporation liable to assessment and taxation under the act
is not entitled to a deduction of debts. (Id.)

Jurisdiction of assessors. Under the provision of said act of 1855, which
provides that ‘all persons, etc., shall be assessed and taxed on all sums
invested in any manner in said business, the same as if they were residents,”
etc., the jurisdiction of the assessors depends upon the existence of the
facts stated in the statute; they cannot acquire jurisdiction by determin-
ing that they have it. (McLean v. Jephson, 123 N. Y. 142, revg. 8. C., 41
Hun, 479.)

To justify an assessment, therefore, under the act, it is indispensable
that the person assessed shall in fact have money invested in a business
carried on by him in this state, either as sole principal or as partner; it is
not sufficient that he is doing business as agent, and solely with the prop-

erty of his principal. (Id.)
152 TAXATION OF CORPORATIONS.

Personal securities deposited with comptroller. A foreign corporation,
doing business in this state, is to be regarded as non-resident; and it is to
be assessed and taxed upon all moneys in any manner invested in this
state, and the securities deposited with the comptroller are personal prop-
erty liable to taxation. (Smyth v. International Life Ins. Co., 85 How,
126; British Life Ins. Co. v. Commissioner of Taxes, 1 Keyes, 303.)

A foreign life insurance company doing business in this state is properly
taxable in the city where the principal place of business or office of the
company is situated. (Id.)

Assessment of railroads, Railroads are to be taxed on the same principle
as other corporations, as heretofore given. The real estate 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 principal business office is situated.

The officers of the corporation are required to deliver on or before the

first of July, in each year, 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, its cost, the capital stock paid, or secured to be paid,
and the proportion, if any, held by the state, or any incorporated literary
or charitable institution, and the town or ward where their principal busi-
ness is transacted.

In the town where their principal office is located the assessment is to be
made as prescribed heretofore for corporations in general. In the other
towns where there is nothing but the real estate to assess, it is sufficient to
enter the name of the corporation, describe the property and estimate its
value.

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 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 contributes to make up a
complete and useful railroad extending beyond the town they represent,
(People ex rel. Buffalo & 8. L. R. R. Co. v. Fredericks, 48 Barb. 178;
affd., S. C..48 N. Y. 70; People ex rel. W. U. T. Co. v. Dolan, 126 N. Y.
178.)

In making the assessment each piece of property is to be estimated in
connection with its position, its incidents and the business and profits to be
derived therefrom. (People v. Barker, 48 N. Y. 70.) Its productive
capacity and its earnings are all to be considered, and the cost of the
whole road is to be taken into account. (People v. Dolan, supra. p. 178;
People v. Hicks, 40 Hun, 600; People ex rel. Albany & Greenbush
Bridge Co. v. Weaver, 34 id, 822.)

The provisions of the Revised Statutes for the assessment of taxes upon
incorporated companies (1 R. 8. 414, et seq.) furnish a sufficient basis for
the assessment and taxation of the lands of railroad corporations in those
towns and counties remote from their principal place of business. (Id.)
The assessors in those towns are not required to make the entries upon
their roll required for the purpose of fixing a basis of a tax upon the
TAXATION oF CoRPORATIONS. 153

capital of the corporation, (1 R.S. 415, § 6, subds. 1, 2.) Those direc-
tions are appropriate tothe assessors of the town or ward where the prin-
cipal place of business is located, upon whom the duty of assessing the
capital is devolved. Where the duty is not devolved the directions are
not applicable. (People v. Barker, supra.)

A railroad corporation should be regarded asa 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.” (People v. Barker,
48 N. Y. 70; Buffalo & State Line R. R. Co. v. Supervisors of Erie,
Id. 93.)

All real estate owned, possessed or appropriated for use by railroad
companies is subject to assessment and taxation as their property.
(People v. Beardsley, 52 Barb. 105; affd., 41 N. Y. 617.) Land belonging
to the Allegany Indian reservation which a railroad company has acquired
to occupy for the construction, occupancy and maintenance of its road by
contract with the chiefs of the nation to which it belongs, not limited as to
time, is owned by the company within the meaning of the statutes relating
totaxation, Although the fee of the land cannot legally pass under such
‘contract, yet, to the extent specified therein, such land has ceased to be
the property of the Indian nation, and is no longer exempt from taxation
assuch. (Id.)

Horse railway company. A horse railway company which has acquired
a right of way for its track, in highways and streets, by grants from
owners of the fee, or by proceedings under the General Railroad Act, and
has constructed and is operating such road under astatute giving it a right
so to do for fifty years, has acquired an interest in the land which, with
the superstructure annexed thereto, is assessable as real estate. (People
ex rel. Dunkirk & Fredonia R. R. Co. v. Cassity, 2 Lans. 294; 8. C., affd.,
46 N. Y. 46.) The bed, sleepers and rails of a horse railroad company in
acity street, held liable to assessment for local improvements. (Troy &
Lansingburgh R. R. Co. v. Kane, 9 Hun, 506; affd., 8. C., 72 N Y, 614,
without passing upon this question.)

The rolling stock, owned and used upon its tracks by a railroad com-
pany, is personal property, and as such js liable to be seized and sold for
the collection of a tax against the company. (Randall v. Elwell, 52 N.Y.
521.)

The commissioners of taxes, etc., in making an assessment upon the
capital stock of a street railroad company, valued such stock at the actual
‘value, deducted therefrom the cost price of the real estate of the com-
pany, and returned the balance as the sum in which the company should
be assessed, refusing to deduct the amount of the indebtedness of the com-
pany from such valuation. Held, that the rule of assessment adopted was
correct; that in ascertaining the value of the capital stock the commis-
sioners could not disregard the indebtedness of the company, which must
enter into the estimate; but after the stock was valued the amount of

57
154 TaXATION oF CoRPORATIONS.

indebtedness could not be deducted from the valuation. (People ex rel,
Broadway, etc., R. R. Co. v. Commissioners of Taxation, 1 T. & C. 635.)

Error in an assessment of property of a corporation for the purpose of
taxation is not justified by the fact that the treasurer of the corporation
refused to answer questions put to him by the commissioners, where the
record does not disclose what the questions were or te what subject they
related. (People ex rel. Sloane v, Barker, 76 Hun, 454; S. C., 58 State
Rep. 495; 27 N. Y. Supp. 1052.)

In making an assessment of the personal property of a corporation it is.
error to deduct the non-assessable property from its indebtedness. (Id.)

183. Assessors to apportion valuation of property
among school districts. The Laws of 1867, chapter 694, as
amended by Laws of 1884, chapter 414, and by Laws of 1885,
chapter 340, enact as follows: It shall be the duty of the town
assessors, within fifteen days after the completion of their annual
assessment list, to apportion the valuation of the property of
each and every railroad, telegraph, telephone and pipe-line com-
pany as appears on such assessment lists, among the several
school districts in their town, in which any portion of said
property is situated, giving to each of said districts their
proper portion, according to the proportion that the value of.
said property in each of such districts bears to the value of
the whole thereof in said town. (Laws of 1867, ch. 694, § 1,
as amended by Laws of 1884, ch. 414, § 1; Birdseye’s Rev.
Stats., ete., 3017.)

184. Same, form of. Such apportionment shall be in writ-
ing and shall be signed by said assessors, or a majority of them,
and shall set forth the number of each district and the amount
of the valuation of the property of each railroad, telegraph,
telephone and pipe-line companies apportioned to each of said
districts ; and such apportionment shall be filed with the town
clerk, by said assessors or one of them, within five days after
being made; and the amounts so apportioned to each district
shall be the valuation of the property of each of said compa-
nies, on which all taxes against said companies in and for said
districts shall be levied and assessed, until the next annual
apportionment. (Id. § 2,as amended by same chapter.)

185. Same; when supervisors to apportion. In case
the assessors shall neglect to make such apportionment, it shall
be the duty of the supervisor of the town, on the application
of the trustees or board of education of any district, or of any
TAXATION or CoRPORATIONS. 155

railroad, telegraph, telephone or pipe-line company, to make
such apportionment, in the same manner and with the like
effect as if made by said assessors. (Id. § 3, as amended by
Laws of 1885, ch. 340, § 12.)

186. Town clerk to furnish report of apportionment.
The town clerk shall, whenever requested, furnish to the
trustees or board of education of each district, a certified state-
ment of the amounts apportioned to such district, and the
name of the company to which the same relates. (Id. § 4.)

187. Change of valuation when school districts altered.
In case any alteration shall be made in any schoo) district
affecting the property of any railroad, telegraph, telephone or
pipe-line company, the officer making such alteration shall, at
the same time, determine what change in the valuation of
said property in such district would be just, on account of the
alteration of district, and the valuation shall be accordingly
changed. (Id. § 5, as amended by Laws of 1885, ch. 340, § 12.)

188, Assessment of real estate of consolidated railroad
companies, The real estate of such new corporations, situate
within this state, shall be assessed and taxed in the several
towns and cities where the same shall be situated in like man-
ner as the real estate of other railroad corporations is or may
be taxed and assessed, and such proportion of the capital stock
and personal property of such new corporation shall in like
manner be assessed and taxed in this state as the number of
miles of its railroad situate in this state, bears to the number
of miles of its railroad situate in the other state or states.
(Laws of 1890, ch. 565, § 74, p. 1105.)

189. Place of assessment of telegraph line, etc. The
portion of any telegraph, telephone, or electric light line in
any town or ward in this state shall be assessed in such town
or ward to the owner or person or corporation, or association
in control thereof, in the manner provided by law for the
assessment of lands of resident owners and the same proceedings
may be had upon. such assessment, and for the collection of
any tax levied thereon. (Laws of 1886, ch. 659, § 1, p. 950;
Birdseye’s Rev. Stats., etc., 3020.)

190. “Lines” defined. The word “lines” shall include
the interest in the land on which the poles stand, the right of
156 TAXATION OF CorPoRATIONS,

license to erect such poles on land, all poles, arms, insulators,
wires and apparatus, instruments, or other thing connected
with, or used as a part of such line in such town or ward, and
belonging either to the owner of such line or the person, cor.

poration, or association in control thereof. (Id. § 2.)

By section 7 of said chapter 659, chapter 597 of the Laws of 1881, relat-
ing to the same subject, is repealed.

Construction of act of 1886. The act, chapter 659 of Laws of 1886, is to
be construed in connection with the act, chapter 361 of Laws of 1881, pro-
viding for taxing telegraph and other companies for state purposes,
(People ex rel. Western Union T, Co. v. Dolan, 126 N. Y. 166.)

Under the provisions of the said act of 1886, providing that the portion of a
telegraph line in any town or ward shali be assessed ‘‘in the manner pro-
vided by law for the assessment of lands of resident owners,” and that the
word ‘‘lines” shall ‘include the interest in the lands on which the poles
stand, the right or license to erect such poles, all poles, arms, insulators,
wires, instruments or other things connected with or used as part of each
line,” the property specified is to be assessed at its full and true value. (1
R. 8. 892, § 17.) (Id.)

It is not to be regarded as part of a whole or as a complete telegraph
line in operation, and its value for telegraph purposes, its position, con-
nections and productive capacity may not properly be taken into con-
sideration, as those considerations enter into the question of the value of
the business and franchises of the company, provision for the taxation of
which is otherwise made. (Chap. 361 of 1881.) (Id.)

The measure of the value of the ‘‘ poles, arms, insulators, apparatus,
instruments and wires,” as they are capable of indefinite reproduction, at
a known cost, is this cost, including the requisite expenditure for labor
to set them up ready for use, and when the value is thus shown by uncon-
tradicted evidence it must be taken. (Id.)

In arriving at the value of the interest in the land on which the poles
stand, and of the right or license to erect such poles, it is to be considered
that so far as the line is erected upon a highway the only interest the tele-
graph company has is a mere license revocable at the pleasure of the
Legislature, of which license any other similar company may avail itself.
The cost which the company incurred in obtaining the interest is the cor-
rect criterion by which to judge of its value. (Id.)

It seems, that where poles are placed on the land of an individual the
price paid or the amount of any liability incurred therefor will be good
evidence of the value of the right. (Id.)

The distinction between such a case and that of the assessment for taxa-
tion of the property of a railroad or bridge company pointed out. (Id.,
revg., in part, People ex rel. W. U. T. Co. v. Tierney, 57 Hun, 357.)
191.
192.

198.
194,
195.
196.
197.
198.
199.
200.
201.
202.
208.
204,
205.
206.

207.

208.

209,

210,

211.

212,

218,
214,
215,
216.
217,

MiscerLanzous Dutizs or AssEssors. 157

TITLE XT.

OF THE MISCELLANEOUS DUTIES OF ASSESSORS.

Statistics of insane,

Duty of supervisors as to town clerks and assessors neglecting
duties.

Comptroller may require correct returns.

Same; duty of supervisors thereupon,

Same; duty of assessors, etc.

Payment of tax, how enforced by assessors on refusal.

Punishment if payment cannot be enforced.

Fine for misconduct.

Tax on dogs.

Rate of such taxation when not fixed by the board.

Owner to deliver description.

Tax, how collected.

‘Who deemed owner of dog.

Examination of assessment rolls and poll lists.

Military roll.

Notice of assessed valuation of property owned by the mayor, ete.,
of New York city.

Power of town board to hire suitable offices for assessment, etc., of
taxes in towns in counties having upwards of 600,000 inhabitants,

Annual tax for highways.

Making road district of turnpike, etc., whose charter has expired, ete.

Erection of lock-ups; assessment for.

Tax for buying bonds or sinking fund.

Fixing amount of same.

Tax for destruction of garbage, etc.

Towns in Queens county; preparation of roll.

Compensation of assessors in Queens county.

Assessment and taxation in Richmond county.

Lands previously omitted to be taxed.

IgI. Statistics of insane. It shall be the duty of the
assessors in each town and ward in the state, every year, to
make diligent inquiry, and ascertain with accuracy the num-
ber and names of all insane persons in said town or ward, and
to make alist of the same with the best account they can get, in
each case, of the patient’s age, general health, habits and occupa-
tion, kind, degree and duration of insanity, and pecuniary
ability of self and relatives liable for his support. They shall
send this list, with all the facts brought down to the latest
period, to the clerk of the county, by the first day of August;
158 MisceLitaneous Dutizs or AssEssors.

who shall carefully condense the facts exhibited, and mail the
same to the treasurer of the asylum at Utica, without delay,
No county clerk shall receive any compensation for any serv-
ices performed under this act. (Laws of 1842, ch. 135,
§ 44; Birdseye’s Rev. Stats., ete., 1521.)

192. Duty of supervisors as to town clerks and assess-
ors neglecting duties. The boards of supervisors of the
several counties, at every annual meeting, shall transmit to
the comptroller the names and places of abode of the town
clerks and assessors, in their respective counties, who shall
have wilfully refused or neglected to perform the duties
required of 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, § 2; Birdseye’s Rev. Stats., etc., 8024.)

193. 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 apprehend that irregular or imperfect returns
may again be received, he may give notice of such apprehen-
sion to the board of supervisors of the proper county, at their
annual meeting, specifying the several towns in such county,
the returns from which will probably require correction. (Id.
§ 7; Birdseye’s Rev. Stats., etc., 3025.)

"194. Same; duty of supervisors thereupon. It shall be
the duty of such board of supervisors to require the assessors
and the collector of such town, specified in such notice of the
comptroller, to meet in such town at such place as shall be
designated by the supervisors, within thirty days of the expira-
tion of the time, when the collectors are to make their returns
to the county treasurers. (1 R. 8. 420, § 8.)

195. Same; duty of assessors, etc. It shall be the duty
of the assessors and collectors to meet pursuant to such
requisition. The collectors shall specify to the assessors, the
several lots to be returned as non-resident property, by reason
of the non-payment of the taxes; and the assessors shall
arrange the same according to the provisions of this chapter,

 

* Chapter 13, part 1, Revised Statutes.
Miscetianrous Durizs or Assessors. 159

and shall examine the descriptions of the lots; and in case
any of them are found erroneous and imperfect, they shall
correct the same, conformable to such instructions as may
have been received from the comptroller, and the collector
shall thereupon return the lots as arranged and described by
the assessors, to the county treasurer. (Id. § 9.)

196. Payment of tax, how enforced by assessors on
refusal. In case of the refusal or neglect of any person to
pay any tax imposed on him for personal property, if there be
no goods or chattels in his possession upon which the same
may be levied by distress and sale according to law, and if the
property assessed shall exceed the sum of one thousand dol-
lars, the collector of the town or ward, if he has reason to
believe that the person taxed has debts, credits, choses in
action, or other personal property not taxed elsewhere in this
state, and upon which levy cannot be made according to law,
shall report the same to the assessors of the town or ward.
And any assessor may thereupon in his discretion make applica-
tion within one year to the court of common pleas of the
county, or to the supreme court, to enforce the payment of
such tax. (Laws of 1842, ch. 318,§ 1; Birdseye’s Rev. Stats.,
ete., 2983.)

197. Punishment if payment cannot be enforced. The
neglect or refusal to pay such tax according to law, shall be
held and deemed to be a negiect or violation of duty or mis-
conduct within the provisions of title thirteen of chapter eight
of the third part of the Revised Statates; and the court upon
application of an assessor as herein provided, and due proof,
may proceed to enforce the payment or punish the miscon-
duct in the same manner, and with the like authority, as is
provided in the above-mentioned title of the Revised Statutes
in regard to offenses therein made punishable, or to the enforc-
ing the payment of money by fine or imprisonment, or either
of them. (Id. § 2.)

198. Fine for misconduct. The court may impose a fine
for the misconduct mentioned in the next preceding section,
sufficient in amount, for the payment of the tax assessed, and of
the costs and expenses of the proceedings authorized by this
act to enforce such payment, or to punish such misconduct;
160 MiscELLANEous Duties oF AssEssors.

and the amount of such tax shall be paid out of such fine, to
the county treasurer of the county, who shall apply the same
in like manner as the tax was required to be applied, if the
same had been collected by the collector; and the costs and
expenses of such proceedings shall be paid out of such fine to
the assessor, who made the application to enforce the payment
of the tax. (Id. § 3; Birdseye’s Rev. Stats., etc., 2984.)
Statutory forms, when waived. In proceedings under the above act, to
compel the payment of a tax, the assessor gave notice of a motion for an
attachment, or for such other or further relief as the court might grant.
On the hearing the defendant appeared by counsel, and presented his affi-
. davit controverting the fact of his residence in the town. The court there-
upon directed a reference to a referee, to take and report the evidence, the
motion meanwhile to stand over. Evidence, on both sides, upon the ques-
tion of residence, was taken and reported, and, upon the adjourned day,
the court adjudged the defendant to be guilty of misconduct, imposed a
fine, and directed his imprisonment until the fine should be paid. Held,
that the motion having been made without objection by the defendant as
to the form in which he was called upon to appear, it came up, upon the
final hearing, as upon an order to show cause why he should not be com-
pelled to pay the tax ; that an order to show cause had only the effect of a
notice, and after a litigation upon the merits, it was too late to raise the
question as to such defect in form; and that, therefore, it was not error in
the court to proceed to determine upon the merits of the application, with-
out first issuing an attachment. (Matter of Nichols, 54 N. Y. 62. Held,
also, that in imposing the fine, the adding of five per cent to the amount
of the tax, besides the costs and expenses of the proceedings, was not
error, inasmuch as, by chapter 455 of the Laws of 1847, it is provided that
the town collector, in making return of unpaid taxes, shall add five per
cent, which shall be collected with the unpaid taxes. (Id.)

199. Tax ondogs. Each board of supervisors may impose
a tax on dogs within the several towns in its county, for the
purpose of providing means to pay damages done to sheep by
dogs, and make proper provision for the collection of such
taxes. If they do not exercise the powers herein conferred,
the following provisions, so far as they relate to the taxation of
dogs and the manner of collecting the same, shall apply to
such county and the towns therein. (The County Law, Laws
of 1892, ch. 686, § 110, p. 1769.)

200. Rate of such taxation when not fixed by the board.
Except in the city of Albany, the county of Kings, the county
of Westchester and the city of Buffalo, there shall be annually
levied and collected the following tax upon dogs over four
Miscettaneovs Duties or AssEssors. 161

months old: Upon every bitch owned or harbored by any.one
or more persons, or by any family, three dollars; upon every
additional bitch owned or harbored by the same person or
persons or family 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 harbored by the same person or persons or
family, two dollars. (Id. § 111.)

201. Owner to deliver description. The owner and pos-
sessor of every dog liable to such tax, shall, whenever
required by any assessor, deliver to him a written description
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 recovered by the supervisor of the town. (Id. § 112.)

202. Tax, how collected. The assessors of every town,
city or ward, shall annex to the assessment-roll of real and
personal estate therein, made by them annually, the name of
each and every person liable to the tax imposed thereby,
together with the number of bitches and dogs for which such
person is assessed, and return the same to the supervisors of
their respective towns, cities or wards, to be laid by each
supervisor before the board of supervisors, to be assessed and
collected in the same manner as other state, county and town
taxes are collected; and if any person duly assessed, shall
refuse or neglect to pay the tax so assessed, within five days
after demand thereof, it shall be lawful for any person, and it
shall be the duty of the collector to kill the dog so taxed.
(Id. § 113.)

203. Who deemed owner of dog. Every person in pos-
session of any dog, or who shall suffer any dog to remain
about his house for the space of twenty days, previous to the
assessment of a tax or previous to any injury, chasing or wor-
rying of sheep, or any such attack made by a dog, shall be
deemed the owner of the dog, for all the purposes of this arti-
ele. (Id. § 126.)

Huarboring dog. One who affords protection or shelter to a dog harbors
him within the meaning of the statute. (Robinson v. Rowland, 26 Hun,
501.)

a1
162 MiscetLaneous Duties or Assessors.

204. Examination of assessment-rolls and_poll-lists.
Section 5 of the Military Code provides as follows: The
assessors in each city, village, town or ward, in this state
shall allow persons appointed to make such enrollment (pro-
vided for by sections 8 and 4 of that act), at all: proper
times, to examine their assessment-rolls and take copies
thereof, and the clerks of all counties, towns and cities shall
in like manner, at all proper times, allow such persons to
examine and copy the poll-lists on file in their offices. All
persons shall, upon the application of any person making such
enrollment, give the name of and all other proper information
concerning any person within their knowledge liable to be
enrolled, under penalty of ten dollars for every concealment
-or false information, or refusal to give the information
requested, to be recovered in the name of the people in any
‘court, with costs. The officer making the enrollment shall,
‘within ten days, report all persons who shall fail or neglect to
give information to the adjutant-general of the state. (Laws
of 1893, ch. 559, § 5, p. 1202.)

205. Military roll. The act of 1854 and the act of 1868,
requiring assessors to include in their assessment-rolls a list of
the persons liable to do military duty, have been repealed.
{Laws of 1862, ch. 477; Laws of 1869, ch. 778.)

206. Notice of assessed valuation of property owned by
the mayor, etc., of New York city. See section 1 of chap-
ter 185 of Laws of 1893, cited on page 118, ante.

207. Power of town board to hire suitable offices for
assessment, etc., of taxes in towns in counties having
upwards of 600,000 inhabitants. See section 235 of chapter
387 of Laws of 1893, cited on page 119, ante.

208. Annual tax for highways. It is provided by sections
49 to 58 of the Highway Law (Ch. 568 of Laws of 1890),
as amended by subsequent statutes, as follows :

§ 49. System of taxation defined. The system of taxation
for working and repairing highways, as hereinbefore pro-
vided, shall be known as “ the Labor System of Taxation,” and
the system of taxation hereinafter provided, shall be known
as “the Money System of Taxation.”

§ 50. Town may change its system. Any town may change
Miscetitangous Duties or Assessors, 163

its system of taxation for working and repairing its highways,
by complying with the following provisions relating thereto.

§ 51. Vote thereon. Upon the written request of twenty-
five taxpayers of any town, the electors thereof may, at each
annual town meeting, vote by ballot upon ‘the question of
changing the system of taxation for working the highways;
but no person residing in an incorporated village or city,
exempted from the jurisdiction of commissioners of highways
of the town, shall sign such request, or vote upon such
question.

§ 52. When change to take effect. When a town shall have
voted to change the system of working and repairing the
highways, as herein provided, such change shall not take effect
until the next annual meeting of the board of supervisors,
after the town-meeting at which it was decided to make the
change; and until such annual meeting of the board of super-
visors the former system of repairing highways shall remain
in force in such town.

$53. (As amended by Laws of 1893, ch. 412, p. 832.)
Tax hereunder. Any town voting in favor of the money
system, shall annually raise by tax, to be levied and collected
the same as other town taxes, for the repair of the highways,
an annual sum of money, which shall be equal to at least one-
half the value at the commutation rates, of the highway labor
which should be assessable under the labor system; but in any
town in which there may be an incorporated village, which
formsa separate road district, and wherein the roads and streets
are maintained at the expense of such village, all property
within such village shall be exempt from the levy and col-
lection of such tax for the repair of highways of such town;
and the assessors of such town are hereby required to indicate
on the assessment-roll the property included in such incor-
porated village, in a column separate from that containing a
list of the property in the town not included in such village ;
and shall also place on the assessment-roll the names of all
persons liable to poll tax who are not residents of such village,
and the board of supervisors are directed to levy a tax of one
dollar on each person liable to poll tax as thus indicated; but
this act shall not apply to assessments made for damages and
164 MisceLLtaneous Duties or AssEssors.

charges for laying out or altering any road, or for erecting or
repairing any bridge in such town. The amount of such tax
shall be determined by the commissioners of highways and
the town board who shall certify the same to the board of
supervisors, the same as any other town charge.

209. Making road district of turnpike, etc., whose
charter has expired. By chapter 373 of the Laws of 1876,
as amended, it is provided, that whenever a majority of the
owners of real estate lying along the line of any highway which
shall have been occupied by any plank-road or turnpike com-
pany, whose charter has expired, and no proceedings have been
taken for the renewal thereof for one year, for a distance of not
less than one-half mile continuously, and not included within
the limits of any incorporated city or village, shall apply in
writing to the county court of the county in which such road
shall be situated, and shall present to such court the assent in
writing of the supervisor and commissioners of highways of
the town or towns in which such road is situated, the said court
at any session thereof shall constitute that portion of such road
described in said application a separate road district to be
exempt from the jurisdiction of the commissioners of high-
ways of the town or towns in which such district may be
situated. (Laws of 1876, ch. 373, § 1, as amended by Laws of
1881, ch. 464, § 1, and by Laws of 1882, ch. 289, § 1; Birdseye’s
Rey. Stats., etc. 1374.) It is provided that commissioners
shall be appointed by the court, who shall take charge of the
matter of improving such road, and who are authorized to
levy a tax therefor. The commissioners are directed to levy
the tax on the property liable for the same, and, where any
of the property abuts on other streets or roads the assessment
is to be made against the town in which such streets or roads
are situated, for such proportion of the total expense of such
improvement as the number of feet width of such roads or
streets bears to the whole number of such improved road.
The tax is to be in a separate item in the town tax-roll, to be
collected and its collection enforced in the same manner as
other taxes. The avails of such tax, when collected, are to be
paid to such commissioners and are to be by them applied to
the purposes only for which such tax was raised. The com-
Miscettanzous Duties or Assessors. 165

missioners are to file a map with the town clerk, and a state-
ment of their expenditures. (Id. §§ 9, ete.)

210. Erection of lock-ups; assessment for. The electors
of each town, upon the application of ten freeholders of the
town, may, by ballot at their annual town meeting, direct the
erection of one or more houses of detention or lock-ups, for
the detention of persons committed by the magistrates thereof,
and direct such ‘sums to be raised in their town by tax, for the
expense of building, or of maintaining the same, as they may
deem necessary. Such houses of detention, or lock-ups, may be
used for the purpose of temporarily keeping and confining all
persons arrested by any constable or officer in the town prior
to trial or examination, or committed by any magistrate of the
town pending trial or examination before such magistrate, or
after commitment to a county jail by a magistrate, when
immediate removal to the county jail cannot be made, and
only until he can be conveniently removed to such jail.
(Town Law, ch. 569 of Laws of 1890, § 192, p. 1238, repeal-
ing ch. 513 of 1872.)

211. Tax for buying bonds or sinking fund. Any town
or incorporated village in the state of New York, having issued
its bonds, or that may hereafter issue its bonds under the pro-
visions of law, and said bonds being a valid debt of said town
or village to mature or become due in a specified period of
time, may by a vote of a majority of the electors present, and
voting at any annual town meeting or charter election of said
village, raise by tax levied upon the taxable property
of said town or village, such sum as may be specified by said
vote in the manner hereinafter provided, for the purpose of
buying and eanceling said bonds, or the purpose of providing
a sinking fund for the ultimate payment of said bonds.
(Laws of 1874, ch. 410, § 1; Birdseye’s Rev. Stats., etc.,
3802.)

212. Fixing amount of same. By section 2 of the same
chapter, the town board shall meet at least twenty days before
the annual town meeting or the annual village election, and
shall determine by a majority of said board what amount shall
be annually raised for the purpose as described in section one of
this act, and the form of the ballot and the manner of voting,
166 Misce,LANneovus Durizs or ASsEssoRs.

and shall give notice of such voting by posting at least five
notices in public places in said town or village setting forth
the time of such voting, the amount to be raised, and the
purpose for which the same is raised, and the result of such
vote shall be operative until the same shall be changed by a
vote of said electors taken in a similar manner at a subse-
quent election. (Id. § 2; Birdseye’s Rev. Stats., ete., 303.)

213. Tax for destruction of garbage, etc. Chapter 666
of Laws of 1894, page 1677, provides by section 1 for the
destruction by fire or heat of all animal and vegetable refuse
or garbage in towns and villages having over 10,000 inhab-
itants. By section 3 of that act, it is provided that any
expense incurred in any town, or any district in any town,
pursuant to the provisions of that act, shall be levied, assessed
and collected upon the taxable property in the town or district
as to which the same is incurred in the same manner at the
same time and by the same officers as the town taxes, charges
or expenses of such town are assessed, levied and collected,
and shall be paid over to the supervisor of such town, and by
him applied to the payment of such expense.

214. Towns in Queens county; preparation of roll. By
section 1 of chapter 629 of Laws of 1893, it is provided that
the time in which the assessors of the several towns in the
county of Queens shall, for the purpose of preparing the assess-
ment roll of said town proceed to ascertain by diligent inquiry
the names of all taxable inhabitants in the said town, and also
all the taxable property, real and personal, within the same,
shall extend from the first day of March to the first day of
July in each year. (Laws of 1893, p. 1424.)

215. Compensation of assessors in Queens county. By
section 2 of the same chapter each of said assessors shall receive,
as compensation for each day of actual service in the discharge
of the duties of his office as such assessor, the sum of three
dollars to be audited and paid in the manner now provided by
law. (Id. p. 1425.)

216. Assessment and taxation in Richmond county. See
chapter 489 of 1892 and chapter 669 of 1894, as to assessment
and taxation in Richmond county.

217. Lands previously omitted to be taxed. Whenever
Miscetianzous Duties or AssEssors. 167

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 taxpayers in said
town, city or ward who shall consider themselves aggrieved,
to enter said land or property in the assessment roll of the cur-
rent year, at the valuation of the year in which said tax was
omitted, or, if not then valued, at the valuation of the pre-
ceding year, in a separate line from the valution of the cur-
rent year. (Laws of 1865, ch. 453, § 1; Birdseye’s Rev. Stats.,
etc., 2976.)

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 at 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 petition of
the assessors of any town, city or ward that any land or prop-
erty 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. § 2.)

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 current 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. § 3.)

Whenever it is ascertained that property has been omitted in the assess-
ment roll of the next preceding year, and application has been made ag
prescribed by the above statute, the duty of the assessors is ministerial
and they have no discretion. They must enter the property at the valu-
ation of the year preceding, if it was valued upon the assessment roll of
that year, if not, of the year preceding that. They cannot change the
valuation. (People ex rel. Oswald v. Goff, 52 N. Y. 484.) If the prop-
erty was not valued in one of those years the assessors have no power to
enter it upon the‘assessment roll. (Id.)
168 Taxation iv Counties oF 300,000 Innasirants,

The re-assessment cannot be made without notice nor after the assessors
have lost all power to add names and property to the assessment roll; it
must be done before the final completion of the roll and giving of notice,
(Overing v. Foote, 65 N. Y. 263.)

Where property is omitted under erroneous impression that it is exempt,
it is properly assessed in the following year under Laws of 1865, chapter
453. (People ex rel. Brooklyn City R. R. Co. v. Assessors of Brooklyn,
92 N. Y. 480.)

The act of a board of supervisors in adding omitted property to the roll
at the valuation of the preceding year is purely ministerial and they can-
not increase it. (Marsh v. Bowen, 12 Abb. N, C. 1.)

 

TITLE XIII.

{TAXATION WITHIN COUNTIES CONTAINING UPWARDS OF 300,000
INHABITANTS,

218. Certain taxes confirmed.

219. Form of assessment roll, etc.

220. Lands to be assessed, not owners, etc.

221. Full value of personal property taxed, after just debts deducted;
debts excepted.

222. How assessment shall proceed.

223. Unnecessary to keep lists of residents and non-residents separate.

224. Property to be divided into districts.

225. Construction of certain words,

Chapter 411 of the Laws of 1885, entitled “An act relative
to the assessment and collection of taxes, the disposition to be
made of certain moneys collected, to legalize certain unpaid
taxes and to authorize the redemption of certain lands in
towns within counties containing upwards of three hundred
thousand inhabitants,” as amended in 1892 by chapter 202,
provides, in part, as follows:

218. Certain taxes confirmed. All taxes heretofore
admitted by the comptroller, and which have not been
paid or cancelled, on lands of non-residents, in towns
within counties containing upwards of three hundred thou-
sand inhabitants, and all unpaid general and_ school
taxes heretofore assessed on lands of non-residents in
said towns, which shall hereafter be returned to and
admitted by the comptroller, whether said lands were entered
Taxation in Countizs or 300,000 Innazitants. 169

in the several assessment-rolls separately as the lands of
non-residents, or otherwise, shall be and the same are in all
respects hereby legalized and confirmed. (Laws of 1885, ch.
411, § 1; Birdseye’s Rev. Stats., etc., 2969.)

219. Form of assessment roll, etc. The assessors chosen
in each of said towns shall hereafter, in the preparation of
their assessment roll, prefix to the same a column, which shall
form part thereof containing the names of all persons and cor-
porations liable to taxation on personal property therein, and
shall also, in said column, enter the names, so far as known to
them, of the owners of all the lands of residents, non-residents
and corporations which are liable to taxation, opposite to the
several tracts, lots and subdivisions of lands of such several
owners, as the same are hereinafter required to be entered in
said roll, and if the name of any owner shall not be known to
them, they shall enter in place thereof, in said first-mentioned
‘column, the word “unknown.” (Id. § 2.)

220. Lands to be assessed, not owners, etc. The taxes
on all lands in said towns liable to taxation shall be deemed to
be assessed upon such lands exclusively, and not upon the
owners or occupants, or other persons; and no such taxes
hereafter assessed shall be invalid because the name of the
-owner of the land may be omitted or incorrectly stated in said
roll. (Id. § 3.)

221. Full value of personal property taxed, after just
debts deducted; debts excepted. The said assessors shall
set down in a separate column in said assessment-roll, oppo-
‘site the names of the several persons and corporations liable to
taxation on personal property and according to the best
information in their power the full value of all such taxable
personal property, after deducting the just debts owing by the
persons and corporations so assessed, respectively, [but no
deduction shall be made or allowed for or on account of any
-debt or liability contracted or incurred in the purchase of non-
taxable property or securities owned by him or held for his
benefit, nor for or on account of any indirect liability, as
surety, guarantor, indorser or otherwise; nor for or on
account of any debt or liability contracted or incurred for the

22
170 Taxation 1n Counties or 300,000 Innasrranrts.

purpose of evading taxation]. (Id. § 4, as amended by ch.
202 of Laws of 1892, by which amendment the words con-
tained in brackets were added.)

222. How assessment shall proceed. In assessing all
lands liable to taxation in said towns, the assessors shall pro-
ceed as follows:

1. If the land to be assessed be a tract which is subdivided
into lots, ora part of a tract so subdivided, they shall designate
it by its name, if known 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 enter the same by their numbers, beginning at the
lowest number and proceeding in numerical orde1 to the high-
est, stating the full valuation of each; and if the quantity of
such subdivision, liable to taxation be part of a full lot, the
part must be designated by boundaries, or in some way by
which it may be known, and the quantity of land and the full
valuation thereof stated.

3. If the land to be assessed be a tract which is not sub-
divided, or if its subdivisions cannot be ascertained by the
assessors, they shall set down the name, or boundaries, together
with the quantity and full valuation as above directed, with-
out reference to any subdivisions thereof. If the quantity
liable to taxation be part of the full tract, that part, or the part
not liable, must be particularly described, and the quantity and
valuation of the taxable part stated.

4, If they cannot otherwise designate or describe any tract
of land, or part thereof, liable to taxation, as herein required,
they shall notify the supervisor of the town, who shall cause
a survey and two manuscript maps to be made, for the pur-
pose of ascertaining the situation and quantity thereon.

5. One of such maps shall be delivered by the supervisor to
the county treasurer, and 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 such
land, and shall deposit the map in the town clerk’s office for
the information of future assessors ; and the expense of mak-
Taxation in Counties or 300,000 Innasitants. 17]

ing such survey and maps shall be immediately repaid to the
supervisor out of the county treasury, and it shall be added
by the board of supervisors to the tax on such tract, or part of
tract, distinguishing it from the ordinary tax. (Id. § 5.)

223. Unnecessary to keep lists of residents and non-
residents separate. It shall not be necessary to keep the
lists of lands of residents and non-residents separate, nor shall
any distinction be made between the same ; but in the prep-
aration of the assessment-roll, and in assessing, levying, col-
lecting and returning taxes on lands in said towns, and in
sales of lands for unpaid taxes hereafter assessed therein, and
the redemption thereof, and in all matters in any wise pertain-
ing thereto, all such lands shall be taken and considered alike
as the lands of non-residents. (Id. § 6.)

224. Property to be divided into districts. The said
assessors shall divide the property contained in the assessment-
roll of the town into districts, or parts of districts, correspond-
ing in number, location and boundaries, with the several school
districts and union free school districts, or parts thereof,
designating the same in said roll by suitable headings; and
every person liable to be taxed for personal property shall be
assessed therefor in the school district where he resides. (Id.
87)

225. Construction of certain words. The terms land,
real estate, real property, personal estate and personal prop-
erty, as employed in this act, and for all purposes of taxation
in such towns, shall be construed as now provided by law, and
nothing herein contained shall be construed as requiring or
authorizing any real or personal property to be assessed or
taxed in any other town, city or village than as provided by
existing laws. (Id. § 8.)

The remaining sections of said act,so far as they relate to
the duties of tax collectors, will be found hereafter in chapter
2 of this manual. By section 19 of the said act, sections 9,
11, 12 and 13 of article 2, title 2, chapter 13, part 1 of the
Revised Statutes, so far as applicable to the taxes thereafter
to be assessed in said towns, are repealed, and by section 20 of
said act, all acts or parts of acts inconsistent with the pro-
visions thereof are repealed.
226.
227,
228.
229.
230.
281.
282.
233.
234,
235.
236.
237,
238.
239.
240.
241.
242.
243.
244.
245.
246.
247,
. Payment of tax, how enforced on refusal or neglect to pay.
249,
250.
261.
252.
253,
254.

255.
256.
257.
258.
259.
260.
261.
262,
263.
264.
265.

CHAPTER II.

COLLECTORS.

ELECTION OF AND DUTIES IN COLLECTION OF TAXES.

How chosen.

Oath of office.

Undertaking.

Form of same and liability thereon.

Filing and lien of collector's undertaking.

Filling vacancies.

County clerk to report omissions of town officers.
When tax warrant, etc., may be given to the sheriff.
Corrected assessment roll; when to be delivered,
Warrant to be annexed to same ; its contents.
Account to be transmitted to county treasurer,
Collector to call for taxes.

Duty of town collector on receiving warrant to collect taxes; fees,
Same; fees when paid within thirty days.

Collector to proceed to collect after thirty days,

Collector’s fees, how collected.

Additional fees of collector.

Proceedings in case of apportionment.

Order in such proceeding ; duty of collector on receipt of order,
Duty of collector receiving the amount of tax apportioned.
Proceedings in case of refusal or neglect to pay.

Collector may receive tax on a part of a lot.

Punishment if payment cannot be enforced.

Fine for misconduct.

Prosecution of bond for appearance,

Sale and notice.

Surplus, how disposed of.

How tax collected in case of removal of person taxed out of town or
ward.

Warrant where taxpayer has removed to another county.

Taking testimony as to such removal, etc.

Execution of such warrant.

Tax on rents, how collected.

Payment of taxes by railroad companies.

Railroad companies may pay such tax to county treasurer,

Same ; to be collected by collector.

County treasurer to credit tax to towns, etc.

Company may pay tax to collector.

Tax on corporations, how collected.

Duty of collector to demand payment of president, etc.
266.
267.

268.
269.
270.
271.
272.
278,
274.
275.
276.
277.
278.
279,
280.
281.
282.
283,
284.
285,
286.
287.
288.
289.
290.
291.
292.
293.
294.
295.
296.
297.

298.

299.

3800.
801.

Exzction or anp Durizs in Cottection or TAXES. 173

Proceedings if taxes cannot be collected.

Tax on non-resident shareholders of bank, etc., how collected; same.
a lien on stock.

Collector to pay over moneys to county treasurer,

Municipal taxes of railroads payable to county treasurer, \

County treasurer may extend time for collection of taxes.' .

When collector is stayed by injunction.

Over-tax.

Duty as to unpaid taxes.

Deposit of assessment roll with county treasurer,

Affidavit in return of resident lands.

Proceedings if collector neglects to pay over moneys,

Warrant against defaulting collector; form of.

Sheriff’s fees thereon.

Duty of sheriff on warrant against collector.

Sheriff’s return. 7

Collector’s bond, when to be sued ; disposition of moneys collected.

Proceedings against sheriffs on neglect to return warrant or pay. .

Proceedings on failure to collect by attachment.

Attorney-general to prosecute sheriff.

Satisfaction of collector’s bond.

Same, when discharged.

Fees of officers entering satisfaction, etc.

Losses by default of collectors, how chargeable,

Penalty for neglect of duty.

Comptroller may require correct returns,

Same; duty of supervisors thereupon.

Same; duty of assessors, etc.

Tax on dogs, how coilected.

Application of proceeds of tax.

Collector’s fees.

Receivers of taxes and assessments.

Duties of collectors under statute relating to towns within counties
containing upwards of 300,000 inhabitants.

Demand of payment unnecessary in such towns; no distress of goods
therein.

Collector in such towns unable to collect, to deliver to county treas-
urer account of unpaid taxes.

Penalty of bond of collector of such towns.

Further provisions as to extension of time for collection of taxes,

226. How chosen. There shall be elected, at the annual
town meeting in each town, by ballot, one collector, ete.
(Laws of 1890, ch. 569, § 12, as amended by ch. 344 of Laws
of 1893.) Such officer is to hold his office until another is
elected in his place and has qualified. (Id.) By section 221
of same chapter, as amended by chapter 387 of 1893, in coun-
174 Exzction or anp Duties 1n Cotiection or Taxgs,

ties containing more than 600,000 inhabitants, collectors are to
be elected by ballot by the electors of said towns respectively,
at the annual town meeting held next following the general
election at which they would have been elected under the
existing laws, and their terms of office are to be three years
from the first day of May next succeeding their election.
(Laws of 1893, p. 785. See p. 347, post.) Every elector of
the town is eligible to any town office, except inspectors of
election must also be able to read and write. But, etc. (Laws
of 1890, ch. 569, § 50, p. 1219.)

227. Oath of office. Every person elected or appointed to
any town office, except justice of the peace, shall, before he
enters on the duties of his office, and within ten days after he
shall be notified of his election or appointment, take and sub-
scribe before some officer authorized by law to administer
oaths in his county, the constitutional oath of office, and such
other oath as may be required by law, which shall be adminis-
tered and certified by the officer taking the same without
reward, and shall within eight days be filed in the office of the
town clerk, which shall be deemed an acceptance of the office ;
and a neglect or omission to take and file such oath, or a
neglect to execute and file, within the time required by law,
any official bond or undertaking, shall be deemed a refusal to
serve, and the office may be filled as in case of vacancy. (Id.
§ 51.)

See form No. 1, and see section 10 of chapter 681 of 1892, as amended
by chapter 318 of 1893, cited on page 244, post, as to official oaths.

Filing of oath, an acceptance of office. Under the above provisions, where
the oath is taken and filed by one elected to a town office, e. g., that of
supervisor, this is an acceptance of the office, and his predecessor there-
upon ceases to hold it. (Matter of Bradley, 141 N. Y. 527.)

228. Undertaking. Every person elected or appointed to
the office of collector, before he enters upon the duties of his
office, and within eight days after he receives notice of the
amount of taxes to be collected by him, shall execute an
undertaking with two or more sureties, to be approved by the
supervisor, to the effect that he will well and faithfully exe-
cute his duties as collector, pay over all moneys received by
him, and account in the manner and within the time provided
by law for all taxes upon the assessment-roll of his town deliv-
Exection oF AND Dutizs in Conzection or Taxes. 175

ered to him for the ensuing year, and shall deliver such under-
taking to the supervisor of the town. (Id. § 52.)

229. Form of same and liability thereon. Every under-
taking of a town officer, as provided by this chapter or
otherwise, must be executed by such officer and his sure-
ties and acknowledged or proven and certified in like
manner as deeds to be recorded, and the approval endorsed
thereon. The parties executing such undertaking shall be
jointly and severally liable, regardless of its form in that
respect, for the damages to any person or party by reason of a
breach of its terms. (Id. § 66.)

See form No. 41. and see sections 11-18 of chapter 681 of Laws of 1892,
as amended, cited on pages 225, etc., post, as to official undertakings.

230. Filing and lien of collector’s undertaking. The
supervisor shall, within six days thereafter, file the undertak-
ing, with his approval endorsed 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 as judgments
are entered of record; and every such undertaking shall be a
lien on all the real estate held jointly or severally by the col-
lector or his sureties within the county at the time of the filing
thereof, and shall continue to be such lien until its condition,
together with all costs and charges which may accrue by the
prosecution thereof, shall be fully satisfied. (Id. § 53.)

231. Filling of vacancies. When a vacancy shall occur in
any town office the town board or a majority of them may, by
an instrument under their hands and seals, appoint a suitable
person to fill the vacancy, and the person appointed, except
justices of the peace, shall hold the office until the next annual
town meeting. The board making the appointment shall
cause the same to be forthwith filed in the office of the town
clerk, who shall forthwith give notice to the person appointed.
(Id. § 65.)

See form No, 3,

232. County clerk to report omissions of town officers.
The county clerk of each county shall make a report to the
district attorney of the county, of all omissions by any town
officer to make and transmit any returns or certificates, which
by law they are required to make to such clerk, and the dis-
176 Exscrion or anp Duties 1n CoLixction or Taxes.

trict attorney shall enforce the penalty, by law imposed upon
the delinquent officer. (Id. § 67.)

233. When tax warrant, etc., may be given to the
sheriff. 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 author-
ized and empowered to deliver the corrected assessment roll,
or a copy thereof, with a warrant of said board of supervisors,
or a majority of them annexed, to the sheriff of the county,
who shall proceed in the collection of said taxes in like man-
ner 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 such 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 of 1857, ch. 585, § 1, p. 273; Birdseye’s Rev.
Stats., etc., 2986.)

234. Corrected assessment roll; when to be delivered.
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. (1 R. S. 396, § 36;
Birdseye’s Rev. Stats., etc., 2973.)

235. Warrant to be annexed to same; itscontents. To
each assessment roll so delivered to a collector a warrant,
under the hands and seals of the board of supervisors, or of 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 respective 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
Exection or anp Dourres in Cottection or Taxes. 177

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:

4. To the supervisor of the town, all other monies 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. (Id.
§ 37)

See form No. 42.

By section 1 of Laws of 1878, chapter 377, as amended by
Laws of 1879, chapter 67, it is provided as follows: All
moneys raised and collected, upon the taxable property of any
of the towns of this state, for highway and bridge purposes,
shall be paid over by town collectors of taxes to the commis-
sioners of highways of the towns in which said moneys are so
raised and collected, and to no other officer or person whatso-
ever. It shall be the duty of the board of supervisors to issue

warrants to the collectors of towns requiring the paying over _

by them of all moneys raised and collected for highway and
23

ete
178 Exsction or anp Dotres 1n CoLiection or Taxus,

bridge purposes, to the commissioners of highways of towns;
and it shall not be lawful for the board of supervisors of any
county to issue warrants to town collectors directing them to
pay over any moneys raised and collected upon any town for
highway and bridge purposes, to the village authorities of any
incorporated village, situated wholly or partly in any town.
But nothing in this act shall prevent boards of supervisors from
raising money under section two of chapter eight hundred
and fifty-five of the laws of eighteen hundred and sixty-nine
and from issuing warrants to collect the necessary money to
repay the same. And said boards of supervisors may appoint
a commissioner or commissioners to spend and account for any
moneys raised for road or bridge purposes under said chapter
eight hundred and fifty-five of the laws of eighteen hundred
and sixty-nine, under such regulations as said boards shall
deem proper. (Laws of 1879, p. 113; Birdseye’s Rev. Stats.,
ete., 1376.)

Validity of warrant. A warrant issued by the supervisors of a county
for the collection 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.)

Such a warrant is, it seems, a justification tothe collector, without prov-
ing that the persons signing were actually the supervisors, but if other-
wise, it is competent to supply the defect by parol evidence. (Id.)

Issuing of warrant corporate act of county. The action of a board of
supervisors in issuing a warrant for the collection of taxes, is not the act
of the several members, as supervisors of the town respectively, but the
corporate act of the county. (Newman v. Supervisors of Livingston, 45
N. Y. 676.)

Roll must be complete when warrant annexed. An assessment roll must
be completed before the warrant is annexed thereto. Accordingly,
where a board of supervisors determined to increase the valuation
cf the real estate in a town, by adding a certain per cent. thereto, but
attached their warrant to the assessment roll before it was completed,
by inserting the increased valuation and extending the tax, and deliv-
ered it thus incomplete to the supervisor of the town, who, after the
adjournment of the board, filled up the blank columns in the roll and
delivered it, with the warrant, to the collector, with directions to collect
the tax; it was held that the assessment roll and warrant were void,
and the supervisor was liable in trespass for property seized thereunder;
and this, although the roll was completed, in accordance with the deter-
mination of the board. (Bellinger v. Gray, 51 N. Y. 610.)

But an offer to prove that when the warrant was executed the several
amonnts of taxes specified in the roll were not entered therein, but were
ELrEctTion or And Duties rn Cotiection or TAXES. 179

subsequently inserted by one B., was held to have been properly rejected;
that it did not repel the idea that B. inserted such amounts as the board
of supervisors directed, and that the circumstance of signing first and
filling in the amounts afterwards, if done by the board under their direc-
tion at the time, did not invalidate the warrant. (Bradley v. Ward, 58 N.
Y. 401.)

When warrant properly sealed. It has been seen, already, that the stat-
ute requires the warrant to be sealed. Upon a tax warrant issued by the
board of supervisors of Herkimer county, an impression was made with
a die, upon which was engraved the words ‘‘ Seal, Herkimer County’ Board
of Supervisors,” No other seal was attached. Held, by Reynolds, Com-
missioner, that the warrant was imperfectly sealed. (Bellinger v. Gray,
supra.) But the point was not passed upon by the rest of the court.

236. 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
transmit to the treasurer of the county an 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 connty treasurers,
on receiving such account, shall charge to each collector, the
sums to be collected by him. (1 R. 8. 396, § 88; Birdseye’s

Rev. Stats., ete., 2974.)

When warrant protects officer. Yt is well settled that the warrant and
assessment roll to which it is annexed constitute one process, and a fatal
defect appearing upon the face of either renders both void and the col-
lector a trespasser ; but it is equally well settled that if the process be
regular on its face, or ‘‘in due form,” it fully protects the officer executing
it, whether the tax was legally assessed or not. (Chegaray v. Jenkins, 5
N. Y. 376; Van Rensselaer v. Witbeck, 7 id. 517; Patchin v. Ritter, 27
Barb. 384; Johnson v. Learn, 30 id. 616; Doolittle v. Doolittle, 31 id.
312.)

Where it appears upon the face of the assessment roll that it was verified
before the third Tuesday of August, the time fixed for its final review and
correction, the assessment is a nullity and the warrant does not protect the
collector. (Westfall v. Gere, 49 N. Y. 349.)

Where a copy of an assessment roll is delivered to a town collector with
the proper warrant attached, it is not necessary, in order to protect a
collector acting thereunder, that it be accompanied by the affidavit of the
assessors or a copy thereof. The warrant and copy roll constitute the
process; the absence of the affidavit affords no presumption that it was not
made and attached to the original roll delivered to the supervisor, and by
such absence, therefore, no want of jurisdiction is made to appear. (Brad.
ley v. Ward, 58 N. Y. 401.)
180 Exsction or anp Dttizs in CoLLection or Taxes.

The provisions of the statute (1 R. 8. 396, $§ 36, 87) requiring the assess-
ment roll to be delivered to the collector by the fifteenth day of December,
is directory merely. A delay in the delivery until after that time does not
invalidate the warrant. (Id.)

An assessment to ‘‘A. B. or occupant” of lands not owned by A. B. is
void and the warrant affords no protection. When the statute provides
that real estate may be assessed to the owner the name of the owner must
be inserted in the assessment roll, and it is the same with the word ‘‘occu-
pant; ” the occupant must be named or else the tax roll gives no informa-
tion to the collector of whom he may require payment. The roll itself
should show all the facts necessary to justify the action of the collector,
These defects appearing on the face of the roll render it invalid. (Dubois
v. Webster, 7 Hun, 3871.) ~~

The authority given to a tax collector by his warrant is special and
exceptional, and must be pursued according to its terms. (First National
Bank of Sandy Hill v. Fancher, 48 N. Y. 524.)

An affidavit of the assessors to the roll, made prior to the third Tuesday
of August, the time fixed for its final review and correction, is a nullity ;
and where the defect appears upon the face of the paper, by the date of
the jurat, it confers no jurisdiction upon the board of supervisors to
impose a tax upon persons or property named therein, or to signa warrant
to the collector; and the want of jurisdiction being disclosed by the
papers, the warrant furnishes no protection to the collector. (Westfall v.
Preston, 49 N. Y. 349.) .

The plaintiff placed the amount of a tax against him, in a package, upon
his counter, before the collector, but forbade his taking it, claiming that
the warrant was defective, and notified him that he would be held respon-
sible therefor. The collector took the package. Held, that this was not a
voluntary payment, and the plaintiff was not estopped from disputing the
legality of the warrant. (Bellinger v. Gray, 51 N. Y. 610.)

An assessment against an individual for ‘circulation notes and profits”
is illegal; and such an assessment appearing upon the 15ll, the warrant is
void on its face. (Id. per Reynolds, Commissioner.)

Replevin wilt not lie for property levied upon. The collector acquires
a special property in property levied on under his warrant, and an action
of replevin by the owner to recover it will not lie, even if the tax was
illegal. “(Niagara Elevating Co. v. McNamara, 2 Hun, 416.)

Wrongful payment by collector, If a town collector, in obedience to a
wrongful direction in the warrant, pays over moneys collected from a
railroad to the board of supervisors instead of to the railroad commis-
sioners, the supervisor of the town may bring an action to recover it back.
(ridges v. Supervisors of Sullivan, 92 N. Y. 570.)

When to collect. The collector should not attempt to collect a tax after
the expiration of the time limited in the warrant for its return. His juris-
diction is expired so far as collection is concerned. See Stroud v. Butler
(18 Barb. 327). It is, however, the custom of the Legislature to extend,
each year, the time for making the return, and to provide for a renewal
of the warrant. In such case the collector’s jurisdiction would continue
Exection oF AND Durizs rn CottEction or Taxes. 181

during the time limited in the extension. However, if the collector has
made a levy on goods before the expiration of his time, he may sell them
at any time within a week after such expiration. (Sheldon v. Van Buskirk,
2N. Y. 478.)

Restraining collection. A bill in equity to restrain the collection of a
tax or assessment cannot be sustained, if such tax or assessment be void
upon its face, or if the proof necessary to enforce it will show its invalidity.
(Tilden v. Mayor, etc., of New York, 56 Barb. 340.)

237. Collector to call for taxes. Every collector upon
receiving the tax list and warrant, shall proceed to collect the ©
taxes therein mentioned, and for that purpose shall call, at
least once, on the person taxed, or at the place of his usual
residence, if in the town or ward for which such collector has
been chosen, and shall demand payment of the taxes charged
to him on his property. (1 R. 8. 397, § 1; Birdseye’s Rev.
Stats, etc., 2981.)

238. Duty of town collector on receiving warrant to
collect taxes; fees. Whenever any town collector shall have
received any warrant for the collection of taxes, he shall
immediately thereafter cause notices of the reception thereof
to be posted up in five public places in the ward or town, and
so located as will be most likely to give notice to the inhabit-
ants thereof, and shall designate in such notives one or more
convenient places in such town, where he will attend from
‘nine o’clock, forenoon, till four o’clock, afternoon, at least three
days in each week for thirty days, which days shall also be
specified in such notice, for the purpose of receiving payment
of taxes; and it shall be the duty of such collector to attend
accordingly, and any person may pay his taxes to such col-
lector at the time and place so designated, or at any other
time and place, on paying one per cent fees thereon, within
thirty days from the first posting of said notices; and no
collector shall receive over one per cent fees for receiving or
collecting any taxes within said thirty days. But every col-
lector shall be entitled to receive one cent fees on every arnount
of tax under one dollar paid in or collected within said thirty
days, except in cases where it is now otherwise provided by
law. (Laws of 1845, ch. 180, § 29, as amended by Laws of

1876, ch. 96, p. 79; Birdseye’s Rev. Stats., ete., 2981.)
Action within thirty days. During the thirty days mentioned in the
above section the collector acts merely as the receiver of such taxes as
182 Exectrion or anp Duties 1n CoLiecrion or Taxzs,

shall be voluntarily paid tohim. If he should assume to enforce payment
during that time he becomesa trespasser. (Palmer v. Brown, 17 Barb. 45.)

239. Same; fees when tax paid within thirty days. The
twenty-ninth section (referring to the last preceding section)
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,
is hereby amended so as to allow town collectors two per cent
fees on all voluntary payments made to them within the thirty
days as now provided by law in all cases where the aggregate
amount to be collected by warrants, when put into their hands
shall not exceed the sum of two thousand dollars. (Laws of
1847, ch. 482, p. 716; Birdseye’s Rev. Stats., ete., 2982.)

240. Collector to proceed to collect after thirty days.
It shall be the duty of the collector, after the expiration of the
said thirty days, to proceed and collect the unpaid taxes in the
same manner, and shall pay over or account to the county
treasurer, and shall be entitled to charge, collect and receive
the same fees as now provided by law; which said fees shall
be collected with such unpaid taxes from the several and
respective persons named in said tax list. (Laws of 1845, ch.
180, § 30, p. 189, v. 1; Birdseye’s Rev. Stats., etc., 2982.)

241. Collector’s fees, how collected. 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. (Id. § 31; Birdseye’s Rev.
Stats., ete., 2973.)

242. Additional fees of collector. Town collectors shall
be entitled to collect tive per cent fees for all unpaid taxes
under the thirtieth section of the act hereby amended (viz.,
§ 30, ch. 180, Laws of 1845, above cited), and whenever any
such collector shall make return to the county treasurer for
any unpaid taxes, he shall add to the several sums so returned
by him, five per cent, which shall go to the credit of the
county, and be collected with said unpaid taxes; and such
collector shall be entitled to receive from the county treasury,
and be paid by the treasurer, two per cent. as fees for all taxes
so returned by him. The town collectors from the county of
Exzcrion or anp Douties 1n Cottxction or Taxes. 183

Kings, in addition to the percentage and interest authorized
by sections five and six of chapter one hundred and fifty-four
of the laws of eighteen hundred and forty-one, shall add the
amount of their fees which shall go to the credit of the
respective towns. ‘(Laws of 1847, ch. 455, § 16, as amended
by Laws of 1875, ch. 474, § 1; Birdseye’s Rev. Stats., etc.,
2982.)

See form of notice, form No. 48.

By section 2, page 539, of chapter 474 of 1875, the provisions of the
above section 16 are made applicable to the county of Kings, and section
26 of chapter 455 of Laws of 1847 is repealed in so far as it may conflict
with such application.

The collector is entitled to the same compensation on non-resident lands
as on any other. (Colman v. Shattuck, 62 N. Y. 348.)

243. Proceedings in case of apportionment. Chapter
331 of Laws of 1875 provides as follows: When the premises
of one person shall have been wrongfully assessed and taxed
in and with the premises of another, the person aggrieved
thereby may, upon application to the county court of the
county in which the property is situated, on petition duly
verified, and on eight days’ notice to the assessors of the town
in which the premises are situated, and.to the party whose
premises are included in such wrongful assessment, his execu-
tors or administrators, have his taxes or assessments appor-
tioned by such county court, at a regular term thereof, or at
chambers, in such manner as to the said court may seem just
and proper. (Laws of 1875, ch. 331, § 1, p. 321; Birdseye’s
Rev. Stats., etc., 2977.)

244. Order in such proceeding; duty of collector on
receipt of order. The said county court shall ascertain the
boundaries, the premises and the rate of taxation in said town,
and shall fix and specify the amount of said tax or assessment
properly chargeable to the petitioner’s property, and to the
other party chargeable therewith; and the collector or
receiver of taxes of the town in which the premises are situ-
ated, upon receiving a certified copy of said order shall forth-
with, change the tax and assessment books of said town to
conform to the apportionment made by said order. (Id. § 2.)

245. Duty of collector receiving the amount of tax
apportioned. The said collector or receiver shall, upon
184 Exxcrion or anp Dutizs 1x Cotiection or Taxus.

receiving the amount so apportioned upon the premises of said
petitioner, receipt for the same in full discharge of the lien
thereof upon the property of said petitioner. (Id. § 3.)

246. Proceedings in case of refusal or neglect to pay.
In case any person shall refuse or neglect to pay the tax
imposed on him, the collector shall levy the same by distress
and sale of the goods and chattels of the person who ought
to pay the same, or of any goods or chattels in his possession,
wheresoever the same may be found, within the district of
the collector; and no claim of property to be made thereto by
any other person, shall be available to prevent a sale. [Tf title
or possession of property of a person or corporation upon
which the tax is imposed, shall have passed to a receiver of
such person or corporation appointed by a court, or if the tax
be imposed upon such receiver by reason of his ownership or
possession of property as such receiver, in either such case
property owned by or in the possession of the receiver as
such, shall be liable to levy and sale by the collector without
application to or permission of such court, in the same manner
as property owned by or in the possession of a private person
upon whom a tax is imposed] (1 R. 8S. 397, § 2, as
amended by Laws of 1892, ch. 196, § 1, p. 448, the amend-
ment being by the addition of the words in brackets.)

When there is a remedy given against both real and personal property
for the satisfaction of taxes and assessments, as a general rule the remedy
against the personal estate must be first exhausted, unless there is some
specific and controlling equity to make it proper to proceed against the
real estate in the first instance. (Gouveneur v. Mayor of New York, 2
Paige, 434.)

Term ‘*‘ possession” construed. The provision of the above statute refers
to actual, physical, and not merely legal or constructive possession, and
an actual possession by the consent of the owner, although unaccompanied
by any ownership in the possessor, is a possession within the meaning of
the statute. (Hersee v. Porter, 100 N. Y. 403.)

Statute not in conflict with State Constitution. The said provision is not
in conflict with the provision of the State Constitution (art. 1, § 6) declar-
ing that no person shall be deprived of property ‘‘ without due process of
law,” and prohibiting the taking of private property “for public use
without just compensation.” (Id.)

Property mortgaged. Accordingly held, where personal property which
had been mortgaged and which after default in payment of the debt
secured, remained in the possession of the mortgagor, he using it the same
as before, was, while so in his possession, seized and sold by a collector,
 

ELEcTION oF AND DourtEs IN Cotiection or Taxxs. 185

‘by virtue of a tax warrant duly issued for the collection of a tax against
him, that the purchaser acquired a good title. (1d.)

Possession by firm not sufficient. The goods seized must be in the actual
and sole possession of the person taxed, if the property does not belong to
him, or the collector will be a trespasser. A possession by a firm of which
he isa member is not sufficient. The act is to be construed strictly, and
no property which is not actually in possession of the party who is taxed
should be held liable to seizure. (Stockwell v. Veitch, 38 Barb. 650; 8. C.,
15 Abb. Pr. 412; Dubois v.Webster, 7 Hun, 371.) ;

Property transiently on lands. A provision of a city charter that goods
and chattels upon lands for which taxes are assessed shall be deemed to
belong to the person to whom the lands are assessed, does not apply to
property belonging to another person, in no way liable for the tax, which
is transiently upon lands assessed, but in the possession of the owner for his
own purposes; and the collector cannot lawfully, by virtue of his warrant,
‘take such property for the purpose of satisfying thetax. (Lake Shore &
M. 8. Ry. Co. v. Roach, 80 N. Y. 389.) Where such property is so taken,
an action by the owner to recover the possession thereof may be maintained
against the collector. (Id.)

The property in such case cannot properly be said to be taken for a tax
within the meaning of the provision of the Code of Procedure (§ 207;
Code Civ. Proc. § 1695, subd. 4) requiring an affidavit for the claim and
-delivery of property to show that the property has not been taken for a
tax, or of the provision of the Revised Statutes (2 R. 8. 522, § 4; Code
Civ. Proc. § 1690), which provides that ‘‘no replevin shall lie for any
property taken by virtue of any warrant for the collection of any tax,”
-ete. . Id.)

It seems, that where property belonging to A., upon lands assessed to
B., has been properly levied upon by the collector, under said provision of
‘the charter, it cannot be shown against him that B. did not own or occupy
the lands; there being nothing upon the face of the papers to notify the
collector of the alleged illegality, it is his duty to execute his warrant,
-and he will be protected in doing so. (Id.)

Replevin, when maintainable. An action to recover a chattel cannot be
maintained where the chattel was taken by virtue of a warrant against the
plaintiff, for the collection of a tax, assessment or fine, issued in pursuance
-of a statute of the state or of the United States; unless the taking was, or
the detention is, unlawful, as specified in section 1695 of this act. (Code
Civ. Proc. § 1690, subd. 1.)

But the case must clearly fall within the statute. The property seized
must be either the property of the person assessed, or the goods must be
-actually in his possession when taken, Where goods are seized and taken
from the possession of the owner’s servant for a tax against another per-
son, the collector is a trespasser, and the owner may maintain replevin.
So where the levy was made upon goods which the person assessed held’
for sale on commission, and which he had deposited with a warehouse-
‘man for storage when they were seized, the collector was held to be a tres-
passer and that replevin would lie. (Thomp. Pro, Rem 158.)

24
186 Execrion or anp Doutiss in CoLLEcTION oF TAXEs.

For an unlawful seizure replevin will lie. (Lake Shore, etc., R. Co. v.
Roach, 80 N, Y. 389.)

Property of bank cannot be taken wpon assessment against stockholder.
Where, upon an assessment roll, there appears an assessment against a
stockholder in a bank for the amount of his stock, under the usual war-
rant attached, directing the collector to collect from the persons named,
and to levy the same of their goods and chattels, the collector is not
authorized to levy upon and collect the same of the property of the bank,
although the bank holds finds with which the tax should have been paid,
A contract between the bank and its stockholders cannot thus be enforced.
(The First National Bank of Sandy Hill v. Fancher, 48 N. Y. 534, affg.
8. C., 52 Barb. 188.) The authority given toa tax collector by his warrant.
is special and exceptional, and must be pursued according toits terms, (Id.)

Interest of tenant in common, The interest of a tenant in common of
personal property can be levied upon under a warrant for the collection
of taxes, but only the interest of the person owing the tax can be sold.
If the collector sells the entire property he will be a trespasser. Thus,
where a tenant had taken a farm to work ‘‘on shares” the entire crop
raised thereon may be seized upon for a tax against him, but only his.
interest thercin can be sold. (Dinehart v. Wilson, 15 Barb. 595.)

A levy by a school district collector on a wagon worth fifty dollars for
a tax of five or six dollars, held not excessive, although there was other
property of less value which he could have taken. (Thorn v. Nott, 1 T.
& C. 22, add.)

Infants and persons under disabilities. Statutes providing the procedure
for the assessment and collection of taxes are applicable to infants and per-
sons under disabilities, unless they are excepted from their operation.
(Levy v. Newman, 130 N. Y. 11; 8. C., 40 State Rep. 489.)

Levy under valid and invalid warrants. Where an officer having several
processes in his hands, some valid and some invalid, levies under all of
them upon the personal property of the party against whom they are
issued, this alone does not constitute the officer a trespasser, although the.
invalidity appeared upon the face of the invalid processes or was known.
to the officer. (Woolsey v. Morris, 86 N. Y. 311.)

247. Collector may receive tax on a part of lot. The
collector shall receive the tax on a part of any lot, piece or
parcel of land, charged with taxes, provided the person paying
such tax shall furnish a particular specification of such part;
and if the tax on the remainder of such lot, piece or parcel of
land, shall remain unpaid, the collector shall enter such speci-
fication, in his return to the county treasurer, to the end that.
the part on which the tax remains unpaid may be clearly
‘known. (1 RK. S. 399, § 8; Birdseye’s Rev. Stats., ete., 2985.):

If the part on which the tax shall be so paid, be an undivided.
share, then the person paying the same, shall state to the col-
Execrion or anp Duties 1x CotiEction or TAXzs. 187

lector who is the owner of such share, that it may be excepted
in case of a sale for the tax on the remainder. And the col-
lector shall enter the name of such owner on his account of
arrears of taxes. (1 R. S. 399, § 9.)

248. Payment of tax, how enforced on refusal or neglect
to pay. In case of the refusal or neglect of any person to
pay any tax imposed on him for personal property, if there be
no goods or chattels in his possession upon which the same may
be levied by distress and sale according to law, and if the prop-
erty assessed shall exceed the sum of one thousand dollars, the
collector of the town or ward, if he has reason to believe that the
person taxed has debts, credits, choses in action, or other per-
sonal property not taxed elsewhere in this state, and upon which
levy cannot be made according to law, shall report the same
to the assessors of the town or ward. And any assessor may
thereupon in his discretion, make application within one year
to the court of common pleas of. the county, or to the
supreme court, to enforce the payment of such tax. (Laws
of 1842, ch. 318, § 1; Birdseye’s Rev. Stats., ete., 2983.)

249. Punishment if payment cannot be enforced. The
neglect or refusal to pay such tax according to law, shall be held
and deemed to be a neglect or violation of duty or misconduct
within the provisions of title thirteen of chapter eight of the
third part of the Revised Statutes ; and the court upon appli-
cation of an assessor as herein provided, and due proof, may
proceed to enforce the payment or punish the misconduct in
the same manner, and with the like authority, as is provided in
the above mentioned title of the Revised Statutes in regard to
offenses therein made punishable, or to the enforcing the pay-
ment of money by fine and imprisonment, or either of them.
(Id. § 2.)

See Matter of Nichols (54 N. Y. 62), cited on p. 160, ante.

250.-Fine for misconduct. The court may impose a fine
for the misconduct mentioned in the next preceding section,
sufficient in amount, for the payment of the tax assessed, and
of the costs and expenses of the proceedings authorized by
this act to enforce such payment, or to punish such miscon-
duct; and the amount of such tax shall be paid out of such
fine, to the county treasurer of the county, who shall apply
188 Exsction or anp Duties in CoLLEcTION oF TAxEs.

the same in like manner as the tax was required to be applied,
if the same had been collected by the collector; and the costs
and expenses of such proceedings shall be paid out of such
fine to the assessor, who made the application to enforce the
payment of the tax. (Id. § 3.)

Neglect to pay, punishable as contempt. A person assessed or taxed by
reason of his personal property, may be committed as for a contempt on

account of his neglect to pay the tax. (Matter of Kahn, 19 How. Pr.
475.)

251. Prosecution of bond for appearance. Whenever
any bond taken under the provisions of this act, for the appear-
ance of the defendant, shall become forfeited and shall be
ordered to be prosecuted, such order shall operate as an assign-
ment of the bond to the county treasurer of the county, who
shall be authorized to prosecute the same in any court of
record in his name, as county treasurer of such county, as the
assignee of the officer to whom the bond was given, in the
same manner as in other actions on bonds, with conditions to
perform covenants, other than for the payment of money, and
the measure of damages in such action shall be the extent of
such tax and the costs and expenses of the proceedings to
enforee the payment thereof, and shall be applied and paid in
like manner as the fine mentioned in the next preceding sec-
tion is therein directed to be applied and paid; and inallsuch
actions, if the plaintiff recovers, he shall recover all costs
against the defendant. (Laws of 1842, ch. 318, § 4; Birds-
eye’s Rev. Stats., ete., 2984.)

252. Sale and notice. The collector shall give public
notice of the time and place of sale, and of the property to be
sold, at least six days previous to the sale, by advertisements
to be posted up, in at least three public places, in the town
where such sale shall be made. The sale shall be by public

auction. (1 R. 8. 398, §3; Birdseye’s Rev. Stats., etc., 2982.)
See form No. 44. i

253. Surplus, how disposed of. If the property distrained
shall be sold for more than the amount of the tax, the sur-
plus shall be returned to the person in whose possession such
property was, when the distress was made, if no claim be made
to such surplus by any other person. If any other person
shall claim such surplus, on the ground that the property sold
Erection or AnD Duties 1n Cotiection or Taxes. 189

belonged to him, and such claim be admitted by the person
for whose tax the same was distrained, the surplus shall be
paid to such owner; but if such claim be contested by the
person for whose tax the property was distrained, the surplus.
moneys shall be paid over by the collector to the supervisor
of the town, who shall retain the same until the rights of the
parties shall be determined by due course of law. (1 R. 8.
398, § 4.)

254. How tax collected in case of removal of person.
taxed out of town or ward. In case, any person upon whom
any tax now is, or hereafter shall be assessed, in any ward of
any of the cities, or in any town within this state, shall have
removed out of such ward or town, after such assessment, and
before such tax ought by law to have been collected ; or if any
person shall neglect or refuse to pay any tax which now is, or
hereafter shall be assessed in any ward of either of the said
cities, or in any town, upon any estate of such person, situated
out of the ward or town in which he shall reside, and within
the county; it shall be lawful, in either of those cases, for the
collector of such ward or town, to levy and collect such tax of
the goods and chattels of the person assessed, in any ward
within the said cities, or in any town within the said county,
to which such person shall have so removed, or in which he shall
reside. (1 R. S. 398, § 5; Birdseye’s Rev. Stats., etc., 4983.)

255. Warrant where taxpayer has removed to another
county. Whenever it shall satisfactorily appear to the
treasurer of any county in the state, that any state or county
tax legally assessed within his county (not assessments on real
estate of non-residents) cannot be collected by reason of the
removal of the person so assessed to any other county of this
state, it shall be lawful for the said treasurer to issue a war-
rant under his hand and seal, and certified by the clerk of the
county, that he is such treasurer, to any constable or sheriff of
the county where such person resides, to collect the same out
of the personal property of such person. (Laws of 1836, ch.
461, §1; Birdseye’s Rev. Stats., ete., 2983.)

256. Taking testimony as to such removal, etc. Tt shall
be lawful for such treasurer to issue subpcenas for witnesses, and
take testimony in relation to such assessment and removal, and
190 Exection or anp Duties 1n CoLLEcTION oF Taxes.

to administer oaths to such witnesses. (Laws of 1836, ch. 461,
§ 2)

257. Execution of such warrant. Any sheriff or constable
receiving such warrant, shall execute the same, and make the
like returns, and be entitled to the same fees, and subject to
the same liabilities and penalties for neglect, as upon execu-
tions from any court. (Id. § 3.)

258. Tax on rents, how collected. It is the duty of the
assessors, as before stated (ante, p. 130), to assess taxes upon
rents reserved in any lease in fee, or for one or more lives,
or for a term of years exceeding twenty-one years. The stat-
ute provides that if such tax shall not be paid the collector
shall levy the same by distress and sale of the goods and chat-
tels of the person against whom the same is assessed within the
town or ward of such co!lector, in the same manner as if such
person was an inhabitant of such town or ward. And if no
sufficient goods or chattels belonging to the person against
whom the same is assessed can be found in said town or ward,
then in that case it shall be the duty of the cotlector to levy
and collect the same by distress and sale of the goods and
chattels of the tenant or lessee in possession of the demised
premises on which said rent is reserved. (Laws of 1846, ch.
327, § 3, as amended by Laws of 1873, ch. 809, § 3; Birds-
eye’s Rev. Stats., ete., 2974.) Should the collector not be
able to collect such tax, he should return the same to the
county treasurer, as in other cases.

259. Payment of taxes 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
treasurer a statement showing the title of all railroad corpora-
tions in such county, as appears on the last assessment roll of
the towns or cities in such county, the valuation of the prop-
erty, real and personal, of such corporation in each town or
city, and the amount of tax assessed or levied on such valua-
tion in each town or city in their county. (Laws of 1870, ch.
506, § 1; Birdseye’s Rev. Stats., etc., 3018.)
 

Exxction of AnD Dutizs In Cotiection or Taxes. 19]

260, Railroad companies may pay such tax to county
treasurer. 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.
(Id. § 2.)

261. Same; to be collected by collector. 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. (Id. § 3.)

262. County treasurer to credit tax to towns, etc. The
several amounts of tax so received by the county treasurer, 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 appro- _
priated 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 super-
visor of said town or city, who shall receive, hold and dis-
burse the same as if received from the collector of said town
or.city. (Id. § 4.)

263. Company may pay tax to collector. Nothing in
this act shall be construed to prevent any railroad 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 pro-
192 Exerction or ann Duties In CoLLection oF Taxes.

visions of chapter nine hundred and seven of the Session
Laws of eighteen hundred and sixty-nine. (Id. § 5.)

264. Tax on corporations, how collected. The statute
provides the following rule for the collection of taxes from
corporations:

265. Duty of collector to demand payment of presi-
dent, etc. The collector shall demand payment of all taxes
assessed on incorporated companies, from the president, or
other proper officer, of such companies, and if not paid, shall
proceed in the collection and payment thereof, in the same
manner as in other cases, and shall be liable to the same penal-
ties for the non-payment of moneys collected by him. And the
collector’s receipt shall be evidence of the payment of such
tax. (1 R.S. 417, § 17; Birdseye’s Rev. Stats, ete., 3009.)

266. Proceedings, if taxes cannot be collected. If the
collector shall not be able to collect any tax assessed upon an
incorporated company, he shall return the same to the county
treasurer, and at the same time, make aftidavit before the
county treasurer, or some other officer authorized to administer
oaths, that he had demanded payment thereof from the presi-
dent or other proper officer of the company, and that such
officer had refused to pay the same, or that he had not been
able to make such demand, as the case may be; and that such
company had no personal property from which he could levy
such tax. (Id. § 19.)

See affidavit of demand on corporations, form No.46.

267. Tax on non-resident shareholders of bank, etc.,
‘how collected; same a lien on stock. When the owner of
stock in any bank or banking association organized under the
laws of this state, or of the United States, shall not reside at
the same place where the bank or banking association is
located, the collector and county treasurer shall, respectively,
have the same powers as to collecting the tax to be assessed by
this act as they have by law when the person assessed has
removed from the town, ward or county in ‘which the assess-
ment was made, and the county treasurer, receiver of taxes or
other officer authorized to receive such tax from the collector
may, all or either of them, have an action to collect the tax
from the avails of the sale of his, her or their shares of stock,
Exectrion oF AND Durizs 1x CoLtection oF Taxxs. 193

and the tax on the shares of said stock shall be and remain a
lien thereon from the day when the property is by law
assessed, till the payment of said tax, and if transferred after
such day, the transfer shall be subject to such lien. Zhe
county treasurer, receiver of tawes or other officer authorized
to receive such tax on default or neglect to pay the same, may
by action in any court of record foreclose said constructive
and statutory lien, and may also pursue the same remedies
as now provided by law for enforcing payment of personal
taxes against residents. (Laws of 1882, ch. 409, § 314, as
amended by Laws of 1892, ch. 714, p. 1469, by adding words
in italics.)

268. Collector to pay over moneys to county treasurer,
Every collector shafl, within one week after the time men-
tioned in his warrant, for paying the moneys directed to be
paid to the town officers of his town and to the county treas-
urer, pay to such town officers and county treasurer, the sums
required in such warrant to be paid to them respectively, first
retaining the compensation to which he may be legally enti-
tled. The town officers to whom any such monies shall be
paid, shall deliver to the collector duplicate receipts therefor,
one of which duplicates shall be filed by the collector with the
county treasurer, and shall entitle him to a credit, in the books
of the county treasurer, for the amount therein stated to have
been received; and no other evidence of such payment shall
be received by the county treasurer. (1 R.S. 398, § 6; Birds-
eye’s Rev. Stats., etc., 2985.)

269. Municipal taxes of railroads payable to county
treasurer. Section 12 of the General Municipal Law provides
in part as follows: If a town, village or city has outstanding
unpaid bonds, issued or substituted for bonds issued, to aid in
the construction of a railroad therein, so much of all taxes as
shall be necessary to take up such bonds, except school dis-
trict and highway taxes, collected until May 18, 1899, on the
assessed valuation of such railroad in such municipal corpora-
tion, shall be paid over to the treasurer of the county in which
the municipal corporation is located. Such treasurer shall
purchase with such moneys of any town, village or city, such
bonds, when they can be purchased at or below par, and shall

25
194 Exxction or anp Durttes 1n CoLLection oF Taxzs.

immediately cancel them in the presence of the county judge.
(Laws of 1892, ch. 685, p. 1736, part of § 12.)

Liability for amount stolen from collector, In an action against a town
collector and his sureties, on the official bond executed tothe supervisor,
brought for the default of the collector in not paying to the county
treasurer the money required to be collected, by the annual tax list and
warrant issued by the board of supervisors, tt is no defense that the col-
lector bad collected the money, and that the same had been stolen from
his dwelling house ‘‘ without any fault, want of care or omission of duty,”
on his part. (Muzzy v. Shattuck, 1 Denio, 233.) See, also, People ex
rel. Nash v. Faulkner (107 N. Y. 475, etc.).

The provisions of the Revised Statutes impose a definite liability on the
collector and his sureties, for the omission to collect and pay over the
taxes, and they are responsible whether the omission is the result of mis-
feasance, unavoidable accident ora felony committed by another. (Muzzy
v. Shattuck, supra, per JEwErr, J.)

Manner of discharge of collectors indebtedness to county. The collector
of taxes, upon the receipt of his warrant as collector, becomes debtor to
the county in the sum which he is authorized to collect, which indebted-
ness can be discharged in one of two modes only: (1) By producing to
the treasurer of the county a duplicate receipt of the officer to whom the
collector is directed to pay the moneys collected, or (2) by making his
affidavit that certain taxes remain unpaid, and that, upon diligent
inquiry he has been unable to discover any property belonging to the
person charged with such taxes, whereof he could levy the same. (Fake
v. Whipple, 39 N. Y. 394, affg. 8. C., 39 Barb. 339.)

Defense by sureties, when inadequate. In an action against the sureties
of such collector upon his official bond, it is no defense to show that the
warrant was not delivered to the collector in season to enable him to give
the requisite notice before he could enforce the collection of taxes upon
such warrant, without going further and showing that the collector had
not actually received the moncy for such taxes. (Id.)

Sureties liable, upon what proof. Where the county treasurer has issued
his warrant to the sheriff of the county for the collection of the amount
of the collector’s defalcation, which warrant has been duly returned
indorsed ‘‘ unsatisfied for want of goods, etc., whereon to levy,” in an
action on his official bond, these facts being made to appear, and no other
facts being established, the defendants, as such sureties, are liable for the
amount thus sought to be collected. (Id.)

Payment by county treasurer to state. Payment to the state, by a county
treasurer, of the amount due to him from a collector, will not enure to
the benefit of the latter, but an action may still be maintained on his bond,
(Jansen v. Ostrander, 1 Cow. 670.) ;

Collector must follow directions of warrant as to tax moneys. A collector
must follow fully the direction of the warrant in distributing the tax
moneys. He cannot pay with them audited claims against the county.
(Matter of Boyce, 2 Cow. 444.)
 

Exsction or AnD Durtes ry Cotiecrion or Taxgs. 195

270. County treasurer may extend time for the collection
of taxes. By section 149 of the County Law the county treas-
urer may extend the time for the collection of taxes in any town
or ward, but no extension shall be permitted until the collector
-of taxes of the town, city or ward in which such extension
shall be asked shall pay over to the county treasurer all the
taxes collected by him, and renew his undertaking as the super-
visor of his town shall approve, and furnish evidence by his
oath, and other competent testimony, if any, as such treasurer
shall require, that he has been unable, for cause stated, to col-
lect all the taxes within the time required by his warrant; but
such extension shall not in any case be made beyond the first
day of April in any year, unless ninety per cent of such taxes
shall have been collected and paid over to him. (Laws of
1892, ch. 686, p. 1777, repealing Laws of 1875, ch. 482, p.
559; Birdseye’s Rev. Stats., etc., 2877.)

271. When collector is stayed by injunction. In all
cases where proceedings for the collection of taxes are
by injunction or order, or other proceeding of a court of
record, stayed or suspended before the time allowed by law
for the collector’s return, or in case such collection shall be so
stayed by several or successive orders, injunctions or proceed-
ings, the collector shall make his return at the time appointed
by law of such portion of such taxes as have been collected
by him, if any, and set forth the facts of such stay or suspen-
sion, and the collector or other officer having a warrant or pro-
cess for the collection thereof, if the stay or suspension com-
menced within thirty days from the time of the receiving of
the warrant by him, may, within sixty days or if the stay or
suspension shall not have commenced within thirty days from
the time of the receiving of the warrant by him, may, within
thirty days after such stay or suspension of proceedings is
terminated or removed, or in case of several or successive stays
or suspensions, then after the termination or removal of the
last thereof, and notwithstanding the period for the collection
of such taxes under such warrant or process may have expired,
and notwithstanding the term of office of such collector hold-
ing such warrant may haye expired, proceed in the same man-
ner and with the same effect to collect the same as if his war-
196 Exxcrion or anp Duties 1n CoLLectIon or Taxes.

rant or process were still in force, and the same shall be
deemed in full force and effect for such purposes. (Laws of
1853, ch. 69, § 1, as amended by Laws of 1879, ch. 492, § 1, p.
587; Birdseye’s Rev. Stats., etc., 2988.)

See, also, Laws of 1857, chapter 7, section 1, and Laws of 1885, chapter
10, section 1, as amended by Laws of 1885, chapter 82, cited below on
pages 203, 204, further as to extension of time to collectors.

272. Overtax. Whenever any greater amount of taxes shall
be assessed in any town than the town charges thereof, and its
proportion of the state tax, and county charges, the surplus
shall be paid by the collector to the county treasurer, who
shall place it to the credit of such town, and the same shall go
to the reduction of the tax of the succeeding year. (1 R. S$.
399, § 7; Birdseye’s Rev. Stats., etc., 2985.)

273. Duty as to unpaid taxes. If any of the taxes men-
tioned in the tax-list annexed to his warrant shall remain
unpaid, and the collector shall not be able to collect the same,
he shall deliver to the county treasurer an account of the taxes
so remaining due, and upon making oath before the county
treasurer (or in case of his absence) before any judge of a
court of record, any justice of the peace, notary public, or any
other officer authorized to administer oaths, that the sums
mentioned in such account remain unpaid, and that he has not,
upon diligent inquiry, been able to discover any goods or chat-
tels belonging to or in the possession of the persons charged
with, or liable to pay such sums, whereon he could levy the
same, he shall be credited by the county treasurer with the
amount thereof. (1 R. S. 399, § 10, as amended by Laws of
1890, ch. 145, p. 353.)

On making the above return, the collector is to copy all the unpaid
items in that part of his list appropriated to non-resident taxes, in a sepa-
rate statement from the items charged against resident. (Thompson v.
Burhans, 61 N. Y. 52.)

See form of oath No. 47,

274. Deposit of assessment roll with county treasurer.
The collector is required to deposit the original assessment
roll with the county treasurer at the time of making his return.
(Laws of 1855, ch. 427, part of §4; Birdseye’s Rev. Stats.,
etc., 2990.)

A fidavit without venue a nullity ; what return must state. An affidavit
by a collector to his return to the county treasurer, without a venue, is a
Ewecrion oF AND Doutres in CoLtection ofr Taxes. 197

nullity. The return must state that the account isa transcript of the
assessment roll and that the figures are taken therefrom, and that the sums
claimed to be due are for unpaid taxes against the property described.
(Thompson v. Burhans, 61 N. Y. 52.)

275. Affidavit in return of resident lands. Whenever the
taxes upon resident lands shall be returned for non-payment,
the collector shall annex to such return an affidavit, stating
the reasons why such tax was not collected. (Laws of 1855,
¢ , § 6; Birdseye’s Rev. Stats., ete., 2991.)

276. Proceedings if collector neglects to pay over
moneys. If any collector shall refuse or neglect to pay to
the several town officers of his town or to the county treas-
urer, the sums required by his warrant to be paid to them
respectively, for either of them, or to account for the same as
unpaid Jthe county treasurer shall, within twenty days after
the tifme 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 coynty treasurer, and return such 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 the oath of such town officers, of the refusal
or neglect of the collector to pay the same, or account there-
for as above provided. (1 R. 8. 400, § 13; Birdseye’s Rev.
Stats., etc., 2986.)

The act above cited is directory merely as regards the time of issue of
the warrant; its issue after the expiration of the twenty days is valid as
the foundation of an action against the collector’s sureties. (Looney v.
Hughes, 26 N. Y. 514.)

It seems, that the issue and return of such a warrant by the treasurer is
a condition precedent to the maintaining a suit by the supervisor against
the collector or his sureties upon his official bond. (Id.)

It furnishes no defense to the sureties of the collector that if the war-
rant against their principal had been issued within the time prescribed by
law, the amount due might have been collected of him. The provision is
for the benefit of the public, and forms no part of the contract of the
sureties, (Id.)

277. Warrant against defaulting collector; form of. In
198 Execrion or anp Doties in CoLLEcTIon or Taxes.

all cases where any county treasurer shall issue his warrant
against a defaulting collector, the said warrant shall direct the
sheriff to collect of the said collector, in addition to the amount
in which the said collector shall be in default, all costs and
fees for collecting. (Laws of 1862, ch. 194, § 1; Birdseye’s
Rey. Stats., ete., 2987.)

278. Sheriff’ fees thereon. The said sheriff shall receive
the same fees as on executions issued out of the supreme
court. (Id. § 2.)

279. Duty of sheriff on warrant against collector. The
sheriff to whom such warrant is directed, shall immediately
cause the same to be executed, and shall make return thereof
to the county treasurer, within the time therein specified, and
shall pay to him the money levied by virtue thereof, deduct-
ing for his fees the same compensation that the collector would
have been entitled to retain. Such part of the monies col-
lected, if any, as ought to have been paid by the collector to
town officers, shall be paid by the county treasurer to the offi-
cers to whom the collector was directed to pay the same: but
if the whole amount of monies due from the collector, shall
not be collected in such warrant, the county treasurer shall
first retain the amount which ought to have been paid to him,
before making any payment to the town officers. (1 R. S.
400, § 14; Birdseye’s Rev. Stats., etc., 2986.)

280. Sheriff’s return. If the whole sum due from the
collector shall be collected, the sheriff shall so state in his
return ; but if a part only, or if no part of such sum shall be
collected, the sheriff shall state in his return the amount levied,
if any, exclusive of his fees, and shall also certify that such
collector has no goods or chattels, lands or tenements, in his
county, from which the monies, or the residue thereof, as the
case may be, could be levied; and in either case, the county
treasurer shall forthwith give notice to the supervisor of the
—o or ward, of the amount due from such collector. (1 R.

0, § 15; Birdseye’s Rev. Stats., etc., 2987.)

got Collector’ s bond, when to 'b ued ; disposj Hon ahh
moneys collected. The supervisor Ser yor fiwith é 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
ELEoTIon oF AND Duties in CoLLEcTION oF TaxEs. 199

suit ; and the monies 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. (1 R. 8.
401, § 16; Birdseye’s Rev. Stats., etc., 2987.)

282. Proceedings against sheriffs on neglect to return
warrant or pay. If any sheriff shall neglect to return any
such warrant, or to pay the money levied thereon, within the
time limited for the return of such warrant; or shall make
any other return than such as is above mentioned, the county
treasurer shall forthwith proceed to collect, by attachment, the
whole sum directed to be levied by such warrant. (Id. § 17.)

As to the mode of proceeding in such cases see 2 Revised Statutes, 555,
section 82; Birdseye’s Revised Statutes, etc., 28.

283. Proceedings on failure to collect by attachment.
In ease the county treasurer shall fail to collect such monies
by attachment, he shall certify to the comptroller, that he has
issued such warrant, stating its contents, that the sheriff has
neglected to return the same, in the manner required by law,
or to pay the money levied thereon, as the case may be, and
that he has pursued the remedy, by attachment, without effect.
(1 BR. 8. 401, § 18.)

284. Attorney-general to prosecute sheriff. The comp-
troller shall give notice thereof to the attorney-general, who
shall immediately prosecute such sheriff, and his sureties, for
the sum due on such warrant; which sum, when collected,
shall be paid to the treasurer of this state, and by him, on the

comptroller’s warrant, to the county treasurer. (Id. § 19.)

At common law the action would not lie against the executors of the
sheriff, but the rule appears to be different under the existing statutes of
the state. See People v. Gibbs (9 Wend. 29); Heinmuller v. Gray (18
Abb. Pr. [N. S.] 299, 803; 8. C., 44 How. Pr. 260, and cases there
cited); Bond v. Smith (4 Hun, 48); Dimming v. Fay (88 Barb. 18) ; Heg-
erich v, Keddie (99 N. Y. 258).

In an action by a supervisor, against a tax collector and his sureties, on
a bond-given in pursuance of a statute extending the time for the collec-
tion of taxes, to recover the balance of the amount named in the warrant,
which the collector had neither paid over nor relieved himself from liability
for in the manner provided by law, the defense was, that the assessment
roll and warrant were not delivered to the collector at the time required by
law; that the warrant did not contain any return day; that the warrant
was only partially filled out when executed by the board of supervisors ;
and that the collector paid over all moneys collected. Held, that these
200 Exection or anp Dutres in Cottzotion or Taxes. '

facts did not constitute a defense. (Bradley v. Ward,1T. &C. 413; affd.,
8. C., 58 N. Y. 401.)

A tax collector who has become legally liable to account forand pay to the
public treasury a tax which he failed to collect from the person assessed,
and who has been accordingly compelled to pay it, may recover it from the
latter as money paid to his use. (Ward v. Richardson, 1 Abb. N. C. 449.)

285. Satisfaction of collector’s bond. Upon the settle-
ment of the amount of taxes, directed to be collected by any col-
lector, in any of the towns or wards in this state (the city of New
York excepted), the county treasurer shall, if requested, give
to such collector, or to any of his sureties, a satisfaction piece
in writing, and shall acknowledge the same, before some per-
son authorized to take acknowledgments of the satisfaction of
judgments in courts of record. (1 R.S. 401, § 20; Birdseye’s
Rev. Stats., etc., 2987.)

286. Same, when discharged. Upon the production of
such satisfaction piece, acknowledged as aforesaid, the clerk of
the county shall enter satisfaction of record of the collector’s
bond, which shall thereby be discharged. (Id. § 21.)

287. Fees of officer entering satisfaction, etc. The
officers taking and entering such acknowledgment of satis-
faction, shall be entitled to the same fees as for taking and
entering acknowledgment of satisfaction of a judgment in
the courts of common pleas. (Id. § 22.)

288. Losses by default of collectors, how chargeable.
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.
(Laws of 1855, ch. 427, § 25, as amended by Laws of 1866, ch.
528 ; see, also, 1 R. 8S. 419, § 5; Birdseye’s Rev. Stats., etc.,
3025~)-
289. Penalty for neglect of duty. If any of the officers

ineluding collectors) concerned in the execution of this chap-

ter, shall wilfully neglect or refuse to perform the duties
assigned them, such officers shall be deemed guilty of a mis-
demeanor, and on conviction shall be punished by fine or
imprisonment, or both, in the discretion of the court. (1 R.
8. 421, § 15; Birdseye’s Rev. Stats., etc., 3026.)

290. Comptroller may require correct returns. If, in
consequence of having received irregular and imperfect descrip-
ELEcTION OF AND Doutizs 1n CotLEcTion or Taxes. 201

tions of the lands of non-residents in any town, the comp-
troller shall apprehend that irregular or imperfect returns
may again be received, he may give notice of such apprehen-
sion to the board of supervisors 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. 419, § 7; Birdseye’s Rev. Stats., etc., 3025.)

291. Same; duty of supervisors thereupon. It shall be
the duty of such board of supervisors to require the assessors
and the collector of such town, specified in the notice of the
comptroller, to meet in such town at such place as shall be
designated by the supervisors, within thirty days of the
expiration of the time, when the collectors are to make their
returns to the county treasurers. (1 R. S. 420, § 8; Birds-
eye’s Rev. Stats., etc., 3025.)

292. Same ; duty of assessors, etc. It shall be the duty
of the assessors and collectors to meet pursuant to such
requisition. The collectors shall specify to the assessors, the
several lots to be returned as non-resident property, by reason
of the non-payment of the taxes; and the assessors shall
arrange the same according to the provisions of this chapter,
and shall examine the descriptions of the lots; and in case any
of them are found erroneous and imperfect, they shall correct
the same, conformable to such instructions as may have been
received from the comptroller, and the collector shall there-
upon return the lots as arranged and described by the assess-
ors, to the county treasurer. (Id. § 9.)

293. Tax on dogs, how collected. The assessors of every
town, city or ward, shall annex to the assessment-roll of real
and personal estate therein, made by them annually, the name
of each and every person liable to the tax imposed thereby,
together with the number of bitches and dogs for which such
person is assessed, and return the same to the supervisors of
their respective towns, cities or wards, to be laid by each super-
visor before the board of supervisors, to be assessed and col-
lected in the same manner as other state, county and town
taxes are collected; and if any person duly assessed, shall
refuse or neglect to pay the tax so assessed, within five days
after demand thereof, it shall be lawful for any person, and it

26
202 Exxcrion or anp Duties 1n CoLiEction or Taxss,

shall be the duty of the collector, to kill the dog so taxed.
(Laws of 1892, ch. 686, § 113, p. 1770.)

294. Application of proceeds of tax. The collector of
each town shall pay over the taxes so collected to the super-
visor of the town, and the moneys so collected and paid over
shall, in each town, constitute a town fund for paying the
damages arising in such town, from dogs killed * 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 the majority of the
electors of any town, at any town meeting, be appropriated
for the purpose of building and repairing highways and
bridges, or for the payment of the contingent expenses of
such town. (Id. § 114.)

295. Collector’s fees. Each 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 pur-
suant to this article, and upon filing his affidavit of the fact.
with the supervisor, be entitled to retain, as a further com-
pensation from the moneys collected by him, the sum of one
dollar for every dog or bitch killed by him under the provis-
ions of this article. (Id. § 115.)

{oe Receivers of taxes and assessments. In several of
the towns and villages of the state receivers of taxes and
assessments are, by special statutes, authorized to be elected
at the annual town meetings instead of collectors, and in these
towns and villages the offices of collector and treasurer are
abolished, and the powers and duties of these officers conferred
upon the receivers so elected; and the warrants for the collec-
tion of taxes and assessments are directed to the receivers. In
executing such warrants the receivers are, in general, to be
governed by the laws applicable to collectors, where not.
repugnant to the acts creating the office of receiver.

297. Duties of collectors under statute relating to towns
within counties containing upwards of 300,000 inhabitants.
The following sections of chapter 411 of Laws of 1885, enti-
tled “ An act relative to the assessment and collection of taxes,.
the disposition to be made of certain moneys collected, to

* So jn original.

 
Exxction or anp Duties in Coniection or Taxes. 203

legalize certain unpaid taxes and to authorize the redemption
of certain lands in towns within counties containing upwards
of three hundred thousand inhabitants,” relate to the duties of
collectors of taxes in such towns:

298. Demand of payment* unnecessary in such towns ;
no distress of goods therein. It shall not be necessary for
the collector to call upon the persons or corporations taxed in
the assessment-roll, or at their places of business, or residence,
and demand payment of the taxes hereafter assessed, where
such taxes are for real estate, nor shall it be lawful to levy
any such tax upon real estate by distress and sale of the goods
and chattels of the persons who ought to pay the same, or of
any goods or chattels in their possession. (Laws of 1885, ch.
411, § 9; Birdseye’s Rev. Stats., etc., 2970.)

299. Collector in such towns, unable to collect, to deliver
to county treasurer account of unpaid taxes. If any of
the taxes mentioned in the tax list annexed to the warrant of
the collector hereafter issued shall remain unpaid at the expi-
ration of said warrant, and the collector shall not have been
able to collect the same, he shall deliver to the county treas-
urer an account of the taxes so remaining due, omitting from
such account the names of the owners of the lands; and upon
making oath before the county treasurer, or, in case of his
absence, before any justice of the peace, that the sums men-
tioned in such account remain unpaid, and that he has not,
upon diligent inquiry, been able to discover any goods or chat-
tels belonging to or in the possession of the persons charged
with or liable to pay the personal taxes therein mentioned,
whereon he could levy the amount of such personal taxes, he
shall be credited by the county treasurer with amount of the
taxes thus returned as unpaid. (Id. § 10.)

300. Penalty of bond of collector of such towns. The
board of supervisors is hereby authorized to determine the
amount of the penalty to be specified in the bond of the col-
lector, not less than the amount of the taxes to be collected by
him, nor more than double that amount. (Id. § 11.)

301. Further provisions as to extension of time for col-
lection of taxes. If any collector of taxes in any of the
towns or cities of this state, shall, within the time which is
204 Exsction or anp Duties In CoLLection or Taxes,

now; or shall hereafter be provided by law, pay over all the
moneys collected by him, and shall within ten days thereafter,
renew his bond with sureties, to the satisfaction in towns, of
the supervisor, or in case of his absence or disability, of the
town clerk; and in any city, in the manner in which collect-
or’s bonds are now approved, in a penalty not less than double
the amount remaining uncollected, by virtue of his warrant,
such approval to be expressed in writing upon or attached to
said bond, and which bond shall be filed and have the effect
of a collector’s bond as provided by law, and shall also within
the time aforesaid, deliver to the county treasurer of his county,
if a collector of the taxes in any town, and to the city treas-
urer of his city, if a collector of the taxes in any city, a copy
of such bond and approval, duly certified or authenticated by
the officer or board taking and approving the same, then the
time for collecting the taxes and making the returns thereof
may be extended to a period not later than the first Monday
of March, then next, which period shall in the towns be fixed
and limited by the supervisor of such town, or in ease of his
absence or inability, by the town clerk and in the cities by the
common council. (Laws of 1857, ch. 7, § 1; Birdseye’s Rev.
Stats., ete., 2988.)

This act shall not extend to the cities of New York, Albany,
Brooklyn, Troy, Buffalo and Rochester, or any other city of
this state wherein the taxes are collected under a special law.
(Id. § 2.)

If any collector or receiver of taxes, in any town of this
state, shall pay over all moneys collected by him, and shall
make his return to the treasurer of his county, as now required
by law, of all unpaid taxes on lands on non-residents, and shall
renew his bond as herein provided, the said treasurer, upon
the written application of the supervisor of said town, shall
hereafter be empowered to extend the time for the collection
of all other taxes, and for making return thereof in his dis-
cretion, but not later than the first day of May in each year.
Such bond shall be renewed with such sureties as in any town
shall be approved by the supervisor thereof, or, in case of his
absence or inability to act, by the town clerk thereof. The
penalty thereof, in any case, shall be double the amount of
Exxection or anv Duties in Cottection or Taxrs. 205

taxes in that case remaining uncollected. The bond shall be
approved in writing, and filed in the same manner as the
original bond is required by law to be filed, and to have all
the effect of the collector’s or receiver’s bond. A copy of
the bond and the approval thereof shall, before or at the time
of making such extension, be delivered to the county treasurer
of the county in which said town is; but nothing herein con-
tained shall be construed as extending the time for the pay-
ment of the state tax, or any part thereof, by the county
treasurer of said county to the comptroller as now provided
by law. Receivers of taxes, who have filed their bond in
accordance with the statutes authorizing the election of such
receivers of taxes, shall not be required to renew their bonds.
(Laws of 1885, ch. 32, p. 99; Birdseye’s Rev. Stats., etc., 2988.)

It shall be the duty of the secretary of state, immediately
after the passage of this act, to cause to be printed on slips
of paper, and delivered to each county treasurer, a sutticient
number thereof to supply one copy to each collector or receiver
of taxes in said county, and it shall be the duty of the said
county treasurer to deliver one copy thereof to each collector
or receiver of taxes in his county. (Id. § 2.)
302.
303.
304,
305.
306.
307.
308.
309.
310.
311.
312.
313.
314.
315.
316.
317.

318.
319.
320.
321.
822.
323.
324.
325.

326.
327.

328.

329.
330.
331.
332.
333.

CHAPTER 111.

TOWN CLERKS.

TITLE I.

ELECTION AND GENERAL DUTIES OF TOWN CLERKS.

Election of town clerks.

Term of office.

Eligibility to office.

Oath of office; taking and filing same ; effect of neglect. >

Town clerk or other town officer may administer oaths.

Resignation of town clerk or other town officer.

Filling of vacancies in town offices.

General duties of town clerk.

Delivery of books and papers by outgoing officer to successor,

Furniture and blank books for clerk’s office.

Sign for clerk’s office.

Certified copies of papers filed with, when evidence.

To deliver names of assessors and collectors to supervisors,

To be clerk of town meeting.

Minutes of proceedings of such meeting, filing of.

Transaction of business at such meeting not requiring a ballot,
between what hours.

Votes to expend $500 or over.

Notices of town meetings.

Duration of town meetings.

Challenges of votes at town meetings.

Notice of propositions to be determined at such meetings by ballot,

Proclamation of opening and closing polls at town meeting.

Balloting at town meeting ; clerk to keep poll list.

Canvass of votes at town meeting ; clerk to read and enter result in
the minutes and to notify.

Special town meetings.

Town meetings in election districts; delivery of statement of result
to town clerk, etc.

Transaction of business in separate election districts not requiring a
ballot; duties of town clerk.

Certificate of election of justices.

Town officers may administer oaths.

Application for authority to towns to borrow money for bridges, ete.

Approval of constable’s undertaking.

Form of such undertaking and liability thereon.
334.
335,
336.
337.
338.
339.
340.
341.
342.
343,
344,
345,
346.
347,
348,
349,
350.
351.
352.
353.
354.
355.
356.
357.
358.
359.
360.
361.

362,
363.
364.
365.
366.
367.
368,
369.
370.

371.

372.

373.

374.

375.

Execrion anp Genera Duties or Town CLerxs. 207

Approval of justice’s undertaking.

Further provisions as to official oaths.

Further provisions as to official undertakings.

Force and effect of official undertakings.

Notice of neglect to file oath or undertaking.

Validation of official acts before filing official oath or undertaking.

Justices of the peace, how elected and how classified.

Justices in new towns,

‘When more than four justices may hold office.

Confirmation of official acts of justices of the peace..

Strays and beasts doing damage.

Notice to town clerk thereof.

Formation of water works corporations.

Must supply water; officials to contract for the same; tax therefor.

Floating timbers and wrecks, etc.

Deposit of books and papers by justice with town or city clerk.

Certificate in docket book so deposited.

Town or city clerk to demand books, etc., upon death, etc., of justice.

Delivery, how compelled.

Entries to be evidence.

Account for support of the poor.

Town house.

Erection and control of town house.

Lock-ups.

Filing and registration of chattel mortgages; fees.

Making of jury lists.

As to disputed town boundaries.

To record marriage certificates; filing marriage certificate given by
magistrate.

Filing marriage certificate given by minister.

Entry of such certificate, what to specify.

Clerk's fees for filing and entering certificate of marriage.

Such certificate and entry as evidence.

Delivery by clerk of books, papers and money to his successor,

Such delivery, how compelled.

Slips of session laws to be forwarded to clerks.

Compensation of town clerk where no fee is allowed for the service.

Compensation of town clerk for attending meetings of town board
in towns containing 20,000 inhabitants and upwards.

Clerk’s fees for other duties.

Must account for moneys received and disbursed by them, at first
meeting of town board.

Deputy town clerks, appointment, etc., of; compensation; wife or
daughter may be appointed.

Delivery to justices of the peace by clerk of certified copy of jury
list; clerk’s fees therefor; penalty for failure to deliver same.

Notice of proposed appropriation at town meeting; ballot boxes and
ballots for same.

375a. Notice of tax sale.
908 Execrion anp Genera Dortizs or Town CLEREs.

302. Election of town clerks. Section 12 of the Town
Law provides that there shall be elected at the annual town
meeting in each town, by ballot, one justice of the peace, one
assessor, one collector, one commissioner of excise, one or two
overseers of the poor, except in the counties of Richmond and
Kings, one, two or three commissioners of highways, not more
than five constables, and two inspectors of election for each
election district in the town; and at each alternate annual
town meeting, one supervisor and one town clerk, except in
the county of Kings. If there shall be any vacancies in the
office of supervisor, town clerk, justice of the peace, assessor,
commissioners of excise, commissioners of highways, or over-
seers of the poor, of any town at the time of holding its
annual town meeting, persons shall then also be chosen to fill
such vacancies, who shall hold their offices for the residue of the
unexpired term for which they are respectively elected. All
such officers, except justice of the peace, shall hold their
respective offices until others are elected in their place and
have qualified. (Laws of 1890, ch. 569, § 12, as amended by
Laws of 1898, ch. 344, p. 684, § 1.)

303. Term of office. Inspectors of election and constables,
when elected, shall hold their respective offices for one year,
and supervisors and town clerks for two years, except in the
county of Kings. But whenever there is or shall be a change
in the time of holding town meetings in any town, persons
elected to such offices at the next annual town meeting after
such change shall take effect, shall enter upon the discharge of
their duties at the expiration of the term of their predeces-
scrs, and serve until the next annual town meeting thereafter
or until their successors are elected and have qualified. (Laws
of 1590, ch. 569, § 13, as amended by Laws of 1893, ch. 344,
p- 684, § 1.)

The election of town officers is had on the day that the votes are cast and
canvassed by the election officers, and not upon the day when the result
is announced by the canvassing board. (Matter of Foley, 8 Misc. Rep. 57.)

Unless there is something in a statute plainly indicating that it is
intended to relate to and affect acts in process of being performed at the
time of its passage, it cannot be held to relate to them. (Id.)

One L. was elected town clerk of the town of Watervliet in 1898, the
election being held on April tenth, and the result declared at the town
Exection anp GENERAL Deties or Town Cierxs. 209

meeting on the eleventh. On the eleventh the governor signed the act,
chapter 344, Laws of 1893, extending the term of office of town clerks to
two years. Held, that said act did not apply to such election and that L,
was elected for but one year. (Id.)

304. Eligibility to office. Every elector of the town shall
be eligible to any town office, except inspectors of election
shall also be able to read or write. But no county treasurer,
superintendent of the poor, school commissioner, trustee of a
school district, or United States loan commissioner, shall be
eligible to the office of supervisor of any town or ward in this
state. (Laws of 1890, ch. 569, § 50, p. 1219; Laws of 1892,
p- 2239.)

305. Oath of office; taking and filing same; effect of
neglect. Every person elected or appointed to any town
office, except justice of the peace, shall before he enters on
the duties of his office, and within ten days after he shall be
notified of his election or appointment, take and subscribe
before some officer authorized by law to administer oaths in
his county, the constitutional oath of office, and such other
oath as may be required by law, which shall be administered
and certified by three officers taking the same without reward,
and shall within eight days be filed in the office of the town
clerk, which shall be deemed an acceptance of the office; and
a neglect or omission to take and file such oath, or a neglect.
to execute and file, within the time required by law, any official
bond or undertaking, shall be deemed a refusal to serve, and
the office may be filled as in case of vacancy. (Id. § 51, p.
1219; Laws of 1892, p. 2239.)

See form No. 48,

Attempt to file oath a compliance. The attempt to file an oath of office
within the time prescribed by law, is a sufficient compliance with the stat-
ute. (Matter of Foley, 8 Misc. Rep. 196.)

306. Town clerk or other town officer may administer
oaths. Any town officer may administer any necessary oath
in any matter or proceeding lawfully before him, or to any
paper filed in his office. (Id. § 56; Laws of 1890, p. 1220;
Laws of 1892, p. 2241.)

307. Resignation of town clerk or other town officer.
Any three justices of the peace of a town may, for sufficient

27
910 Exection anp GeneraL Dories or Town CLERKS.

cause shown to them accept the resignation of any town
officer of their town ; and whenever they shall accept any such
resignation, they shall forthwith give notice thereof to the
town clerk of the town. (Id. § 64, p. 1221; Laws of 1892,
p. 2243.)

For form of notice see form No. 49.

308. Filling of vacancies in town offices. When a
vacancy shall cecur or exist in any town office, the town board
ora majority of them may, by an instrument under their
hands and seals, appoint a suitable person to fill the vacancy,
and the person appointed, except justices of the peace, shall
hold the office until the next annual town meeting. A person
so appointed to the office of justice of the peace shall hold
the office until the next annual town meeting, unless the
appointment shall be made to fill the vacancy of an officer
whose term shall expire on the thirty-first day of December
next thereafter, in which case the term of office of the person
so appointed shall expire on the thirty-first day of December
next succeeding his appointment. The board making the
appointment shall cause the same to be forthwith filed in the
office of the town clerk, who shall forthwith give notice to
the person appointed. A copy of the appointment of a jus-
tice of the peace shall also be filed in the office of the county
clerk, before the person appointed shall be authorized to act.
(Id. § 65, p. 1222 ; Laws of 1892, p. 2243.)

For form of instrument and of notice see forms Nos. 50, 51.

309. General duties of town clerk. The town clerk of
each town shall have the custody of all the records, books and
papers of the town ; and he shall duly file all certificates of
oaths and other papers required by law to be filed in his office.
He shall transcribe in the books of records of his town the
minutes of the proceedings of every town meeting held therein,
and shall enter in such book every order or direction and all
rules and regulations made by any such town meeting. He
shall deliver to the supervisor, before the annual meeting of
the board of supervisors of the county in each year, certitied
copies of all entries of votes for raising money made since the
last meeting of the board of supervisors, and recorded in the
town book. Immediately after the qualifying of any constable
ELection anD GENERAL Dotigs or Town Cierxs. 211

elected or appointed in his town, he shall return to the clerk
of the county the name of such constable. If any town clerk
shall willfully omit to make such return, he shall forfeit the
sum of ten dollars, to be recovered by the supervisor in the
name of, and for the use of the town. (Id. § 83, p. 1223; Laws
of 1892, p. 2245.) See form No. 91; and see, also, §§ 70 and
72 of County Law, pages 330, 332, post.

310. Delivery of books and papers by outgoing officer
to successor. Whenever the term of office of any super-
visor, town clerk, commissioner of highways or overseer of
the poor shall expire or when either of such officers shall
resign, and another person shall be elected or appointed to
the office, the succeeding officer shall, immediately after he
shall have entered on the duties of his office, demand of his
predecessor all the records, books and papers under his control
belonging to such office. Every person so going out of office,
whenever so required, shall deliver upon oath to his successor
all the records, books and papers in his possession or under
his control belonging to the office held by him, which oath
may be administered by the officer to whom such delivery
shall be made, and shall, at the same time pay over to his
successor the moneys belonging to the town remaining in his
hands. If any such officers shall have died, the successors or
successor of such officer shall make such demand of the exec-
utors or administrators of such deceased officer, and such
executors or administrators shall deliver, upon the like oath,
all records, books and papers in their possession, or under
their control, belonging to the office held by their testator or
intestate. If any person so going out of office, or his execu-
tors or administrators, shall refuse or neglect, when lawfully
required, to deliver such records, books or papers, he shall
forfeit to the town, for every such refusal or neglect, the sum
of two hundred and fifty dollars; and officers entitled to
demand such records, books and papers may compel the
delivery thereof in the manner prescribed by law. (Id. § 84,
p. 1223; Laws of 1892, p. ‘9945.) See forms Nos. 92. 93.

311. Furniture and blank books for clerk’s office. The
town clerk of any town may, with the consent of the town
board of his town, purchase or furnish for the town clerk’s
office all necessary bound blank books for the entering and
212 Exxscrion anp GeneraL Duties or Town CLEREs.

keeping of the records of his town, and also necessary book
and office cases, tables and other furniture for the use and
convenience of the office and the safe-keeping of the books
and papers of the town, and the expense thereof shall be a
town charge, to be audited and paid as other town charges.
(Id. § 85, p. 1224; Laws of 1899, p. 2246.)

312. Sign for clerk’s office. There shall also in like man-
ner be furnished and kept for every town clerk’s office a sign
with the name of the town followed by the words, “town
clerk’s office” in plain characters thereon, with sufficient
board space immediately below for posting thereon the legal
notices of the town, which sign and board-space shall be
placed and kept on or at the outside front door of every town
clerk’s office, which board shall always be one of the public
places upon which any legal notice in the town may be posted.
(Id. § 86, p. 1224; Laws of 1892, p. 2246.)

313. Certified copies of papers filed with clerk, when
evidence. A copy of a paper filed, pursuant to law, in the
office of a town clerk, or a transcript from a record kept therein,
pursuant to law, certified by the town clerk, is evidence, with
like effect as the original. (Code Civ. Pro. § 934.)

Certificate, how far evidence. Upon the trial of an action of trover, the
plaintiff, who claimed title to the property under a chattel mortgage given
by a former owner, put in evidence a paper certified by the town clerk to
be a copy of the paper on file in his office. The paper, the certified copy
of which was received in evidence, purported to be a copy of the chattel
mortgage and of a certificate of acknowledgment of its due execution.
An objection of the defendant that the certificate of the town clerk did not
prove the existence and execution of the original mortgage was overruled
by the court. Held, that it erred in so ruling. (Maxwell v. Inman, 42
Hun, 265.) The statute of 1833, chapter 279, is in force and provides of
what, in such case, the certificate shall be evidence, i. e., only of the fact
that such instrument or copy was received and filed according to the
indorsement of the clerk thereon, and of no other fact. (1d.)

The certificate of a town clerk showing that particular persons were
declared duly elected inspectors of elections, and that no others have been
elected in their stead, and that no appointment of any others has been filed
in his office, is not evidence for any purpose, as no warrant can be found
in the statute for any such certificate. (People v, Cook, 14 Barb. 259, 288;
affd., 8. C., 8 N. Y. 67.)

314. To deliver names of assessors and collectors to
supervisors. The clerks of the cities of New York, Albany,
 

ELEcTIon AND GENERAL Duties or Town Cuierks. 213

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 supervisors of their
respective towns, the names 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.
(1 R. S. 418, § 1; Birdseye’s Rev. Stats., ete., 3024.)

315. To be clerk of town meeting. The town clerk last
before elected or appointed, or, if he be absent, such person as
shall be chosen by the electors present, shall be the clerk of
the town meeting, and shall keep faithful minutes of its pro-
ceedings, in which he shall enter at length every order or
direction, and all rules and regulations made by such meeting ;
such person chosen by the electors present shall take the con-
stitutional oath of office before entering upon his duties as
such clerk. (Laws of 1890, ch. 569, § 28, p. 1217; Laws of
1892, p. 2236.)

Form of oath, see form No. 52.

316. Minutes of proceedings of such meeting, etc., filing
of. The poll-list and minutes of the proceedings of every town
meeting, subscribed by the clerk of such meeting, and by the
officers presiding, shall be filed in the office of the town clerk
within two days after such meeting and there preserved. (Id.
§ 31, p. 1217; Laws of 1892, p. 2236.)

317. Transaction of business not requiring a ballot.
The business of the towns which requires a vote of the people
otherwise than by ballot shall be commenced at twelve o’clock
noon of the day of the annual town meeting and completed
without adjournment. No question involving the expenditure
of money shall be introduced after two o’clock in the after-
noon of the same day. All questions upon motion made at
town meetings shall be determined by the majority of the
electors voting, and the officers presiding at such meeting shall
ascertain and declare the result of the votes upon each ques-
tion. (Id. § 32, p. 1217; Laws of 1892, p. 2236.)

318. Votes to expend $500 or over. All votes in town
meetings upon any proposition to raise or appropriate money
or incur any town liability exceeding five hundred dollars shall
be by ballot; if five hundred dollars or less may be viva voce,
214 Ensction anp GENERAL Duties or Town CLERKs.

unless ballot is required by the law authorizing the expendi-
ture. (Id. § 33, p. 1217; Laws of 1892, p. 2236.)

319. Notice of town meetings. No previous notice need
be given of the annual town meetings; but the town clerk
shall, at least ten days before the holding of any special town
meeting cause notice thereof under his hand, to be posted
conspicuously in at least four of the most public places in the
town; which notices shall specify the time, place and purposes
of the meeting. (Id. § 26, p. 1216; Laws of 1892, p. 2235.)

See form No. 53,

320. Duration of town meeting. Town meetings shall be
kept open for the purposes of voting in the day-time only,
between the rising and setting of the sun, and, if neces-
sary, may be continued by a vote of the meeting during the
next day, and no longer, and be adjourned to another place not
more than one-fourth of a mile from the place where it was
appointed. (Id. § 29, p. 1217; Laws of 1892, p. 2236.)

321. Challenges of votes at town meeting. If any per-
son offering to vote at any town meeting or upon any question
arising at such town meeting shall be challenged as unquali-
fied, the presiding officers shall proceed thereupon in the
manner prescribed in the general election law when challenges
are made, which law, with its penalties, is made applicable
thereto, and no person whose vote shall have been received
upon such challenge shall be again challenged upon any other
question arising at the same town meeting. (Id. § 30, p. 1217;
Laws of 1892, p. 2236.)

Challenge, preliminary oath and examination, Sections 110, etc., of the
Election Law provide as follows: A person may be challenged either
when he applies to the ballot clerks for official ballots, or when he offers to
an inspector the ballot he intends to vote, or previously by notice to that
effect to an inspector, by any elector. The name of the person challeng-
ing shall not be disclosed by an election officer unless required by a court
or a judicial officer. It shall be the duty of each inspector to challenge
every person offering to vote, whom he shall know or suspect not to be
duly qualified asan elector. If any person offering to vote at any elec-
tion shall be challenged in relation to his right to vote thereat, one of the
inspectors shali tender to him the following preliminary oath: ‘‘ You do
swear (or affirm) that you will fully and truly answer all such questions
as shall be put to you touching your place of residence and qualifications
as an elector.” The inspectors or one of them shall then question the
person challenged in relation to his name; his place of residence before he
Exection anD GrnEeraL Dorties or Town OLERKS. 215

came into that election district; his then place of residence; his citizen-
ship; whether he be a native or naturalized citizen, and if the latter, when,
where, and in what court, or before what officer he was naturalized;
whether he came into the election district for the purpose of voting at
that election; how long he contemplates residing in the election district;
and all other matters which may tend to test his qualifications as a resi-
dent of the election district, citizenship and the right to vote at such elec-
tion at such polling place. If any person shall refuse to take such pre-
liminary oath when so tendered, or to answer fully any such question
which shall be put to him, his vote shall be rejected. After receiving the
answer of the person so challenged, the board of inspectors shall point
out to him the qualifications, if any, in respect to which he shall appear
to them deficient. (Laws of 1892, ch. 680, p. 1640.)

General oath on challenge. If the person so offering to vote, shall per-
sist in his claim to vote, and the challenge shall not be withdrawn, one of
the inspectors shall then administer to him the following oath: ‘“‘ You do
swear (or affirm) that you are twenty-one years of age, that you have been
a citizen of the United States for ten days, and an inhabitant of this state
for one year next preceding this election, and for the last four months a
resident of this county, and for thirty days a resident of this election dis-
trict, and that you have not voted at this election.”

If the person so offering to vote shall be challenged for causes stated in
section two of article two of the constitution of this state the following
additional oath shall be administered by one of the inspectors: ‘“ You do
swear (or affirm) that you have not received or offered, do not expect to
receive, have not paid, offered or promised to pay, contributed, offered or
promised to contribute to another, to be paid or used, any money or other
valuable thing as a compensation or reward for the giving or withholding
a vote at this election, and have not made any promise to influence the
giving or withholding of any such vote; and that you have not made, or
become directly or indirectly interested in any bet or wager depending
upon the result of this election.”

If the person so offering shall be challenged on the ground of having”
been convicted of bribery or any infamous crime, the following additional
oath shall be administered to him by one of the inspectors: ‘‘ You do swear
(or affirm) that you have not been convicted of bribery or any infamous
crime, or if so convicted, that you have been pardoned and restored to all
the rights of a citizen.” If any person shall refuse to take either oath so
tendered, his vote shall be rejected. (Id. § 111.)

Minutes respecting persons challenged. The inspectors of election shall
keep a minute of their proceedings in respect to the challenging and
administering oaths to persons offering to vote, in which shall be entered,
by one of them, the name of every person who shall be challenged or take
either of such oaths, specifying in each case whether the preliminary oath
or the general oath, or both were taken. At the close of the election, at
each polling place, the inspectors thereat shall add to such minutes a cer-
tificate to the effect that the same are all such minutes as to all persons
challenged at such election. (Id. § 112.)
216 Execrion anp GENERAL Dotises or Town CLERKS.

322. Notice of propositions to be determined at such
meetings by ballot. No proposition or other matter than the
election of officers, shall be voted upon by ballot at any town
meeting, unless the town officers or other persons entitled to
demand a vote of the electors of the town thereon, shall, at
least twenty days before the town meeting, file with the town
clerk a written application, plainly stating the question they
desire to have voted upon, and requesting a vote thereon at
such town meeting. When town officers, as such, make the
application for a vote to raise money for purposes pertaining
to their duties, they shall file with their application a state-
ment of their account to date, with the facts and circum-
stances which, in their opinion, make the appropriation applied
for necessary, and their estimation of the sum necessary for
the purpose stated, which statement may be examined by
any elector of the town, and shall be publicly read by the
town clerk at the meeting when and where the vote is taken,
at the request of any elector. The town clerk shall, at the
expense of his town, give at least ten days’ notice, posted con-
spicuously in at least four of the most public places in town,
of any such proposed question, and that a vote will be taken
by ballot at the town meeting mentioned. He shall also, at
the expense of his town, provide a ballot-box properly labeled,
briefly indicating the question to be voted upon, into which
all ballots voted upon the question indicated shall be deposited.
He shall also prepare and have at the town meeting a suffi-
cient number of written or printed ballots, both for and against
the question to be voted upon, for the use of the electors.
The vote shall be canvassed, the result determined and entered
upon the minutes of the meeting, the same as votes given for
town officers. (Id. § 34, p. 1217; Laws of 1892, p. 2237.)

323. Proclamation of opening and closing polls at town
meeting. Before the electors shall proceed to elect any town
officer, proclamation shall be made of the opening of the polls,
and proclamation shall in like manner be made at each adjourn-
ment and of the opening and closing of the polls until the
election be ended. (Id. § 35, p. 1217; Laws of 1892, p. 2237.)

324. Balloting at town meeting; clerk to keep poll-list.
When the electors vote by ballot, all the officers voted for,
ELsectTion AND GENERAL Durtizs or Town CLERKS. 217

except commissioners of excise, shall be named in one ballot,
which shall contain written or printed, or partly written and
partly printed, the names of the persons voted for, and the
offices to which such persons are intended to be elected, and
shall be delivered to the presiding officers so folded as to con-
ceal the contents, and shall be deposited by such officers in a
box, to be constructed, kept and disposed of, as near as may
be, in the manner prescribed in the general election law.
(See § 13, ch. 680, Laws of 1892, cited on page 30, ante.)
Commissioners of excise shall be voted for upon a separate
ballot, which shall be deposited in a separate box marked
“Excise.” A poll-list shall be kept by the clerk of the meet-
ing on which shall be entered the name of each person voting
by ballot. (Laws of 1890, ch. 569, § 38, p. 1217; Laws of
1892, p. 2238.)

325. Canvass of votes; clerk to read and enter result
in the minutes, and to notify. At the close of the polls of
any town meeting, the canvassers shall proceed to canvass the
votes publicly at the place where the meeting was held.
Before the ballots are opened they shall be counted and com-
pared with the poll-list, and the like proceedings shall be had
as to ballots folded together, and difference in number as are
prescribed in the general election law. (See ch. 680, Laws
of 1892, § 114, cited in note to this section.) The result of
the canvass shall be read by the clerk to the persons there
assembled, which shall be notice of the election to all voters
upon the poll-list. The clerk shall also enter the result at
length in the minutes of the proceedings of the meeting kept
by him, and shall, within ten days thereafter, transmit to any
person elected to a town office, whose name is not on the poll-
list as a voter, a notice of his election. (Id. § 39, p. 1218;
Laws of 1892, p. 2238.)

Canvass of votes by inspectors. Section 114 of the Election Law, chapter
680 of Laws of 1892, provides as follows as to the canvass of the votes by the
inspectors : As soon as the polls of an election are closed, if in the city of
Brooklyn, the board of canvassers and if elsewhere, the inspectors of
election thereat, shall publicly canvass and estimate the votes and not
adjourn or postpone the canvass until it shall be fully completed.

They shall commence by comparing the two poll-lists’ with each other,
correcting any mistake therein and by counting the ballots found in the

28
218 Exxction anp Grnxerat Dotizs or Town CLEREs.

ballot-boxes without unfolding them, except so far as to ascertain that
each ballot is single, and by comparing the ballots found in each box with
the number shown by the poll-lists to have been deposited therein. If the
ballots found in any box shall be more than the number of ballots so shown
to have been deposited therein, such ballots shall all be replaced, without
being unfolded in the box from which they were taken and one of the
inspectors or canvassers shall, without seeing the same, publicly draw out
as many ballots as shall be equal to such excess and without unfolding
them deposit them in the box for unvoted ballots.

If two or more ballots shall be found in a ballot-box so folded together
as to present the appearance of a single ballot, they shall be destroyed, if
the whole number of ballots in such ballot-box exceeds the whole number
of ballots shown by the poll-lists to have been deposited therein and not
otherwise. If there lawfully be more than one ballot-box for the recep-
tion of ballots voted at any one polling place, no ballot, properly indorsed,
found in the wrong ballot-box shall be rejected but shall be counted in
the same manner as if found in the proper ballot-box, if such ballot shall
not together with the ballots found in the proper ballot-box make a total
of more ballots than are shown by the poll-lists to have been deposited in
the proper box.

No ballot that has not the official indorsement shall be counted except.
such as are voted in accordance with the provisions of this chapter relat-
ing to unofficial ballots.

If requested by any watcher the inspectors or canvassers shall, during
the canvass, exhibit any and all ballots cast at such election or town meet-
ing to such watcher fully opened, and in such a condition that he may
fully and carefully read and examine the same, but such inspector or
canvasser shall not allow any such ballot to be taken from his hands.

When an inspector of election or other election officer or duly author-
ized watcher shall, during a canvass of the votes, or immediately after the
completion thereof, declare his belief that any particular ballot, paster or
paster ballot affixed thereto, has been written upon or marked in any way
for the purpose of identification, the inspectors or canvassers shall write
on the back of such ballot the words ‘‘objected to because marked for
identification,” or words in substance to that effect, and sign their names
thereto, and attach each such ballot to their written statement of the
result of the canvass. Each such ballot shall be counted by them the

same as if not so objected to. (Laws of 1892, ch. 680, p. 1642.)
See form No. 96.

326. Special town meetings. Special town meetings shall
also be held whenever twenty-five taxpayers upon the last
town assessment-roll shall, by written application addressed to
the town clerk require a special town meeting to be called,
for the purpose of raising money for the support of the poor ;
or to vote upon the question of raising and appropriating
money for the construction and maintenance of any bridges
which the town may be authorized by law to erect or main-
ELsction anp GeneraL Duties or Town Currgs. 219

tain; or for the purpose of determining in regard to the
prosecution or defense of actions, or the raising of money
therefor ; or to vote upon any proposition which might have
been determined by the electors of the town at the last annual
town meeting, but was not acted upon thereat; or to vote
upon or determine any question, proposition or resolution
which may lawfully be voted upon or determined at a special
town meeting. Special town meetings may also be held upon
the like application of the supervisor, commissioners of high-
ways, or overseers of the poor, to determine questions per-
taining to their respective duties as such officers, and which
the electors of a town have aright to determine. An applica-
tion and notice heretofore made and given for a special town
meeting to be hereafter held for a purpose not heretofore
authorized by law, but now authorized by law, shall be as
valid and of the same force and effect as if such purpose had
been authorized by law at the time of such application and

notice. (Id. § 25, as amended by Laws of 1894, ch. 280, p.
508.)

See as to notice to be given by the clerk of such meetings, section 26,
id., above cited, p. 214. See form No. 55 for form of application.

327. Town meetings in election districts; delivery of
statement of result to town clerk, etc, The electors of a
town may determine by ballot at an annual or special town
meeting on the written application of twenty-five electors, that
town meetings shall thereafter be held in the several election
districts of their town, to be therein conducted by the inspect-
ors of election thereof, instead of the justices of the peace of
the town; or may authorize the town board to divide such
town into two or more joint election districts, as provided in
this section. The town board of any town which has been so
authorized may divide such town into two or more joint elec-
tion districts, for the purpose of holding town meetings
therein, but such districts shall be constituted by combining
the election districts in such town. If the town board of any
town shall divide such town into joint election districts in pur-
suance of this section, such board shall select from the inspect-
ors of election for such town three inspectors residing therein,
not more than two of whom shall belong to the same political
990) Exection anp GENERAL Dvutises oF Town CLERKs.

party, for each of such election districts as so constituted,
Such inspectors shali act at the first town meeting held in such
districts thereafter. At the first town meeting held in such
districts and annually thereafter, there shall be elected in each
of such districts in the same manner, and with the same quali-
fications as inspectors are elected for a general election, three
inspectors of election for such district. Ifa town shall hold
its town meeting in more than one district, the inspectors of
each of such districts shall appoint one poll clerk, and in the
conduct of such meetings they shall have the same powers
and duties as the justices of the peace and town clerk have at
the annual town meetings presided over by them. No town
officer shall be required to make or render any report, state-
ment or abstract at a town meeting when held in separate or
joint election districts. At the close of the polls, the inspect-
ors shall forthwith publicly canvass the ballots cast, and, with-
out postponement or adjournment, make a full and true state-
ment of the whole number so cast for each and every candidate
for an office balloted for, and of the whole number of votes
for and against every question or proposition voted upon at
such town meeting ; and thereupon immediately destroy the
ballots cast. Such statement shall be made in the same form
as statements by such inspectors of the votes cast at general
elections, and shall be signed by the inspectors and delivered
by one of their number, selected by them, for that purpose, to
the justices of the peace and town clerk of the town, who
shall convene and receive the same at the office of the town
clerk, on the day next following the town meeting, at ten
o’clock in the forenoon. Such justices and clerk shall then
and there recanvass such votes from the statements of the
inspectors of the several separate or joint election districts so
delivered to them, and thereupon appoint in writing additional
inspectors of election, and read and enter the result in the
same manner as required of them at the close of the canvass
of a town meeting presided over by them. When the electors
of a town have determined to hold their town meetings in
separate or joint districts, they may again, upon the written
application of twenty-five electors, at an annual town meet-
ing, determine by ballot to return to the former system of
 

ELEcTION AND GENERAL Duties or Town CLerKs. 22]

holding but one poll at their town meetings, and thereupon
their town meetings shall be held at but one polling place in
said town, but such changes shall not be made oftener than
once in five years. (Id. § 40, added by Laws of 1893, ch. 82,
and amended by ch. 456 of 1892, p. 943.)

328. Transaction of business in separate election dis-
tricts not requiring a ballot; duties of town clerk. Any
proposition to be submitted to and voted upon by the electors
of a town at any town meeting, which is not required to be
voted upon by ballot, may be submitted to the electors of the
town voting in separate or joint election districts of the town
meeting, but the vote upon any such proposition shall be taken
by a division of the electors present and voting thereon; and
the inspectors shall count the number of electors so voting in
favor of such proposition, and the number so voting against
the same, and shall enter in the statement of the result of the
town meeting held iu such district a statement of the proposi-
tion so voted upon, and the number of votes so cast in favor
of and against the same and certify with the statement that
they are required to certify and return to the justices of the
peace and town clerk of the town. No such proposition shall
be so voted upon unless notice that such vote will be taken has.
been published by the town clerk at least one week before the
town meeting, in a newspaper published in the town, if any
such is published therein, and such notice shall also be posted
for the same length of time at the place where the poll of the
town meeting is to be held, in each separate or joint election
district, and shall be publicly read by the inspectors to the
voters present before any such vote is taken. Any elector of
the town may, by a written application filed with the town
clerk at least ten days before the town meeting is to be held,
require such notice to be given by the town clerk. Every
such proposition shall be submitted to a vote, commencing at
the hour of twelve, noon, and continuing until all such propo-
sitions have been voted upon, and every such proposition shall
be submitted to the vote of the electors of the town at the
poll of every separate or joint election district in the town.
(Id. § 41, added by Laws of 1893, ch. 82, and amended by
ch. 456 of Laws of 1893.)
922 Exection AND GENERAL Doutiss oF Town CLERKs.

329. Certificate of election of justices. The clerk of
every town meeting, at which an election for justice of the
peace shall have been had, shall, within ten days thereafter,
transmit to the clerk of his county a certificate of the result
of such election under his hand, which shall be presumptive
evidence of the facts therein specified. (Laws of 1890, ch,
569, § 57, p. 1220; Laws of 1892, p. 2241.)

Form of certificate, form No. 54.

330. Town officers may administer oaths. Any town
officer may administer any necessary oath in any matter or
proceeding lawfully before him, or to any paper to be filed
with him as such officer. (Id. § 56, p. 1220.)

331. Application for authority to towns to borrow money
for bridges, etc. Section 69 of the County Law, as amended
by the Laws of 1894, chapter 163, provides that the board of
supervisors may upon the application of any town or towns
liable to taxation for constructing, building or repairing any
highway or bridge therein or upon its border, pursuant to a
majority vote of the electors of such town or towns, at an annual
town meeting or special town meeting called for that purpose
upon the written request of the commissioners of highways,
and town board of such town or towns authorize such town or
towns, to construct, build or repair, such highway or bridge
and to borrow such sums of money for and on the credit of
the town or towns as may be necessary for that purpose, and
to lay out, widen, grade or macadamize such highway, or to
purchase for public use any plank-road, turnpike, toll road or
toll bridge in such town or towns, and may authorize the com-
pany owning the same to sell the same or any part thereof or
the franchises thereof or to pay any debt incurred in good
faith by or in behalf of such town or towns for such purpose.
If such highway or bridge shall be situated in two or more
towns in the same county, the board shall apportion the
expenses among such towns in such proportion as shall be just.
(Laws of 1894, ch. 163, p. 320.)

Construction of previous statutes, similar to above. The above statute
authorizes boards of supervisors, upon the application of one town, to
legally enact a Jaw requiring a stream forming the boundary between two
towns to be bridged at the joint expense of said towns, and compelling
each town to raise money to pay its share of the expenses by the issue of
Exxcrion anp Generar Dotizs or Town Cierxs. 223

bonds. (Town of Kirkwood v. Newburg, 45 Hun, 323; affd., 8. C., 122
N. Y. 571.) So held under the similar provisions of chapter 482 of Laws
of 1875, as amended by chapter 451 of Laws of 1885, which acts were
repealed by the County Law, chapter 686 of Laws of 1892. (Id.)

And this is so although the officers of one of the towns and a majority
of its taxpayers are opposed and have expressed their dissent by vote at a
regular town meeting. (Id.)

A board of supervisors has no authority under the above provision,
unless the town meeting, at which the resolution is passed requesting
such action upon the part of such board, shall be a regular town meeting,
or a special town meeting called for the particular purpose, and a special
town meeting, called in pursuance of section 7 of article 1 of chapter 11
of part 1 of the Revised Statutes (repealed, see provisions of section 25 of
Town Law of 1890, as amended by chapter 280, Laws of 1894, cited above),
is not called for that particular purpose, and is not authorized to act in
the premises. (Berlin Iron Bridge Co. v. Wagner, 57 Hun, 346.) The
vote upon such a question at the town meeting must, under chapter 122
of the Laws of 1883, be by ballot. (Id.) That act is now repealed by
chapter 569 of 1890. See sections 33 and 34 of that chapter, above cited,
and see also sections 70 to 72 of County Law, cited on pages 330-332, post.

332. Approval of constable’s undertaking. Every person
elected or appointed to the office of constable shall, before he
enters on the duties of his office, and within ten days after he
shall be notified of his election or appointment, execute in the
presence of the supervisor or town clerk of the town, with at
least two sufficient sureties, to be approved by such supervisor
or town clerk, an undertaking to the effect that such constable
and his sureties will pay to each and every person, who may
be entitled thereto, all such sums of money as the constable
may become liable to pay on account of any execution which
shall be delivered to him for collection; and also pay each
and every person for any damages which he may sustain from
or by any act or thing done by such constable by virtue of his
office. The supervisor or town clerk shall indorse on the
undertaking his approval of the sureties therein named, and
shall cause the same to be filed in the office of the town clerk
within ten days thereafter. (Laws of 1890, ch. 569, § 54, p.
1220; Laws of 1892, p. 2240.)

See form No. 56; and see provisions of sections 11 and 12 of Public
Officers Law, chapter 681 of 1892, cited on page 225, post, as to official
undertakings.

333. Form of such undertaking and liability thereon.
Every undertaking of a town officer, as provided by this chap-
ter or otherwise, must be executed by such officer and his
224 Exrction AnD GENERAL Dotizs or Town CLERKs.

sureties and acknowledged or proven and certified in like
manner as deeds to be recorded, and the approval indorsed
thereon. The parties executing such undertaking shall be
jointly and severally liable, regardless of its form in that
respect, for the damages to any person or party by reason of
a breach of its terms. (Laws of 1890, ch. 569, § 66, p. 1222;
Laws of 1892, p. 2243.)

See note to last section.

334. Approval of justice’s undertaking. Every justice of
the peace elected or appointed in any of the towns or cities of
this state, except the city of New York, and any city whose
charter requires such officer to give a bond or undertaking,
shall, before he enters upon the duties of his office, execute an
undertaking with two sureties to be approved by the super-
visor of the town, or the town clerk thereof where the justice
of the peace is also supervisor of the town, or the common
council of the city in which the justice shall reside, to the
effect that he will pay over on demand, to the officer, person
or persons entitled to the same, all moneys received by him
by virtue of his office, and file the undertaking in the office
of the clerk of the city or town in which he resides. Every
justice shall also, on or before the fifteenth day of January
next succeeding his election, file with the county clerk a cer-
tificate of the clerk of the city or town in which he resides,
that he has filed such undertaking, and thereupon take before
the county clerk his oath of office; but, if elected or appointed
to fill a vacancy, at the time existing or in any new town, he
shall file such undertaking and certificate and take the oath of
office, and enter upon the duties thereof, within fifteen days
after notice of his election orappointment. No justice of the
peace shall take his oath of office until he shall have filed such
certificate with the county clerk. (Id. § 58, p. 1220; Laws of
1892, p. 2241.)

See forms Nos. 57, 58; and see also section 66, id., above cited, and note
thereto.

335. Further provisions as to official oaths. Section 10
of the Public Officers Law provides as follows, as to official
oaths: Every officer shall take and file the oath of office
required by law before he shall be entitled to enter upon the
 

Evection anp GENERAL Dutiss or Town CLERKs. 225

discharge of any of his official duties. An oath of office may
be administered by any officer authorized to take, within the
state, the acknowledgment of the execution of a deed of real
property, or by an officer in whose office the oath is required
to be filed, or may be administered to any member of a body
of officers, by a presiding officer or clerk, thereof, who shall
have taken an oath of office. The oath of office of a notary
public or commissioner of deeds shall be filed in the office of
the clerk of the county in which he shall reside. The oath of
office of every state officer shall be filed in the office of the
secretary of state; of every office of a municipal corporation,
with the clerk thereof; and of every other officer, in the office
of the clerk of the county in which he shall reside, if no place:
be otherwise provided by law for the filing thereof. (Laws of
1892, ch. 681, § 10, as amended by Laws of 1893, ch. 318,,
p- 614.)

336. Further provisions as to official undertakings,
Section 11 of the same law provides as follows in regard to.
official undertakings :

Every official undertaking, when required by or in pursu-
ance of law to be hereafter executed or filed by any officer,
shall be to the effect that he will faithfully discharge the
duties of his office and promptly account for and pay over all
moneys or property received by him as such officer, in accord-
ance with law, or in default thereof, that the parties execut-
ing such undertaking will pay all damages, costs and expenses
resulting from such default, not exceeding a sum, if any, speci-
fied in such undertaking. The undertaking of a state officer
shall be approved by the comptroller both as to its form and
as to the sufficiency of the sureties, and be filed in the comp-
troller’s office. The undertaking of a municipal officer shall,
if not otherwise provided by law, be approved as to its form
and the sufficiency of the sureties by the chief executive
officer or by the governing body of the municipality and be

filed with the clerk thereof. The approval by such governing
' body may be by resolution, a certified copy of which shall be
attached to the undertaking. The sum specified in an official
undertaking shall be the sum for which such undertaking
shall be required by or in pursuance of law to be given. If

29
296 Exxzction anp GENERAL Duties or Town CLEREs.

no sum, ora different sum from that required by or in pursuance
of law, be specified in the undertaking, it shall be deemed to
be an undertaking for the amount so required. If no sum
be required by or in pursuance of law, to be so specified, and
asum be specified in the undertaking, the sum so specified
shall not limit the liability of the sureties therein. Every
official undertaking shall be executed and duly acknowledged
by at least two sureties, each of whom shall add thereto his
affidavit that he is a freeholder or householder within the
state, stating his occupation and residence and the street num-
ber of his residence and place of business if in a city, and a
sum which he is worth over and above his just debts and lia-
bilities and property exempt from execution. The aggregate
of the sums so stated in such affidavits must be at least double
the amount specified in the undertaking. The failure to
execute any * official undertaking in the form or by the number
of sureties required by or in pursuance of law,‘or of a surety
thereto to make an aftidavit required by or in pursuance of
law, or in the form so required, or the omission from such an
undertaking of the approval required by or in pursuance of
law, shall not affect the liability of the sureties therein. (Laws
of 1892, ch. 681, p. 1660, § 11.) See form No. 85.

337. Forcé and effect of official undertaking. An
officer of whom an official undertaking is required, shall not
receive any money or property as such officer, or do any act
affecting the disposition of any money or property which such
officer is entitled to receive or have the custody of, before he
shall have filed such undertaking ; and any person having the
eustody or control of any such money or property shall not
deliver the same to any officer of whom an undertaking is
’ yequired until such undertaking shall have been given. If a
public officer required to give an official undertaking, enters
upon the discharge of any of his official duties before giving
such undertaking, the sureties upon his’ undertaking subse-
quently given for or during his official term shall be liable for
all his acts and defaults done or suffered and for all moneys
and property received during such term prior to the execu-
tion of such undertaking, or if a new undertaking is given,

 

* Printed ‘‘and” in original.
Exxcrion anp Generar Duties or Town Ciergs. 227

from the time notice to give such new undertaking is served
upon him. Every official undertaking shall be obligatory and
in force so long as the officer shall continue to act as such and
until his successor shall be appointed and duly qualified, and
until the conditions of the undertaking shall have been fully
performed. When an official undertaking is renewed pursu-
ant to law the sureties upon the former undertaking shall not
be liable for any official act done or moneys received after the
due execution, approval and filing of the new undertaking.
(Id. § 12, p. 1660.)

338. Notice of neglect to file oath or undertaking. The
officer or body making the appointment or certificate of elec-
tion of a public officer shall, if the officer be required to give
an official undertaking to be filed in an office other than that
in which the written appointment or certificate of election is
to be filed, forthwith give written notice of such appointment
or électin to the officer in whose office the undertaking is to
be filed. If any officer shall neglect, within the time réquired
by law, to take and file an official oath, or execute and file an
official undertaking, the officer, with whom or in whose office
such oath or undertaking is required to be filed, shall forth-
with give notice of such neglect, if of an appointive officer, to
the authority appointing such officer ; if of an elective officer,
to the officer, board or body authorized to fill a vacancy in such
office, if any, or if none and a vacaney in the office may be
filled by a special election, to the officer, board or body author-
ized to call or give ne of a special election to fill such
vacancy ; except that the notice of failure of a justice of the
peace to file his official oath, shall be given to the town clerk
of the town for which the justice was elected: (Id. § 13,
p. 1661.)

330. Validation of official acts performed before filing
official oath or undertaking. Ifa public officer, duly chosen,*
has heretofore entered, or shall hereafter enter on the per-
formance of the duties of his office, without taking or filing
an official oath, or executing or filing an official undertaking,
as required by the constitution, or by any general or special
law, his acts as such officer, so performed, shall be as valid

 

* Printed “chosed” in original.
9928 Exsction AND GENERAL Dvutizs or Town CLerxs.

and of as full force and effect as if such oath had been duly
taken and filed, and as if such undertaking had been duly
executed and filed, notwithstanding the provisions of any
general or special law declaring any such office vacant, or
authorizing it to be declared vacant, or to be filled as in case
of vacancy, or imposing any other forfeiture or penalty for
omission to take or file any such oath, or to execute or file
any such undertaking; but this section shall not otherwise
affect any provision of any general or special law, declaring
any such office vacant, or authorizing it to be declared vacant,
or to be filled as in case of vacancy, or imposing any other
forfeiture or penalty by reason of the failure to take or file
any such oath or to execute or file any such undertaking; and
this section shall not relieve any such officer from the criminal
liability imposed by section forty-two of the penal code, for
entering on the discharge of his official duties without taking
or filing such oath or executing or filing such undertaking.
(Id. § 15, added by Laws of 1894, ch. 403, p. 841.)

340. Justices of the peace, how elected and how classi-
fied. There shall be four justices of the peace in each town,
divided into four classes, one of whom shall be annually
elected and hold his oftice four years, commencing on the first
day of January next succeeding his election. (Laws of 1890,
ch. 569, § 14, p. 1214.)

341. Justices in new towns. If there be one or more jus-
tices of the peace residing in a new town, when erected, they
shall be deemed justices of the peace thereof, and shall hold
their offices according to their respective classes ; and only so
many shall be elected as shall be necessary to complete the
number of four for the town. (Id. § 21, p. 1215.)

342. When more than four justices may hold office. If
by the erection of a new town, or the annexation of a part of
one town to another, there shall at any time be more than four
justices of the peace residing in any town, they shall hold and
exercise their offices in the town in which they reside, accord-
ing to their classes respectively ; but on the expiration of the
term of office of two or more justices, being in the same class,
only one person shall be elected to fill the vacancy in that
class. Whenever by the erection of a new town, or the
ELEction AnD Geyzrat Duties or Town Oxerxs. 229

annexation of a part of one town to another, any town shall
be deprived of one or more justices of the peace, by their resi-
dence being within the part set off, the inhabitants of such
town shall, at its next annual town meeting, supply the vacancy
so produced in the classes to which such justices belong. (Id.
§ 22, p. 1215.)

343. Confirmation of official acts of justices of the
peace. By chapter 277 of Laws of 1893, passed April 4, 1893,
the ofticial acts of every justice of the peace theretofore done
and performed, duly elected or appointed to office, so far as
such official acts may be affected, impaired or questioned, by
reason of the failure of any such justice to take and subscribe
the official oath, or to give an official bond as required by law,
are legalized, ratified and confirmed, and any justice of the
peace theretofore elected or appointed to the office, who had
neglected to take the oath of office or file an official bond
within the time prescribed by law, may take such oath and file
such bond within twenty days from and after the passage of
that act, and the same shall have all the force, effect and validity
as if the same had been done within the time required by law.
(Laws of 1893, p. 277, § 1.) Nothing in that act contained is
to affect any suit or proceeding then pending. (Id. § 2.)

344. Strays and beasts doing damage. Whenever any
person shall have any strayed horses, cattle, sheep, swine or
other beasts upon his inclosed land, or shall find any such
beast on land owned or occupied by him doing damage, and
such beast shall not have come upon such lands from adjoin-
ing lands, where they are lawfully kept, by reason of his
refusal or neglect to make or maintain a division fence
required of him by law, such person may have a lien upon
such beasts for the damage sustained by reason of their so
coming upon his lands and doing damage, for his reasonable
charges for keeping them, and all fees and costs made thereon,
and he may keep such beasts until such damages, charges,
fees and costs are paid, or such lien is foreclosed, upon com-
plying with the provisions of this article relating thereto.
(Laws of 1890, ch. 569, § 120, p. 1227.)

345. Notice to town clerk. If such beasts are not
redeemed within five days after coming upon such lands, the
230 Exzcrion AnD GENERAL Duties or Town CLerxs.

person entitled to such lien, shall deliver to the town clerk of
the town, within which such lands or some part thereof shall
be, a written notice subscribed by him, containing his resi-
dence, and a description of the beasts so strayed or coming
upon his lands, as near as may be, and that he claims a lien on
such beasts for such damages, charges, fees and costs. The
town clerk shall record the notice in a book to be kept by
him for that purpose, for which he shall receive ten cents for
each beast, to be paid by the person delivering the notice,
Such book shall always be kept open for inspection, and no
fees shall be taken by the clerk therefor. (Id. § 121, p. 1227.)

See further upon the subject, ante, page 15.

346. Formation of water works corporations. Seven or
more persons may become a corporation for the purpose of
supplying water to any of the cities, towns or villages and the
inhabitants thereof in this state, by executing, acknowledging
and filing a certificate stating the name of the corporation,
the amount of its capital stock, the number of shares into
which it is to be divided, the location of its principal office, the
number of its directors, not less than seven, the names and
places of residence of the directors for the first year, the name
of the cities, towns and villages which it is proposed to supply
with water; that the permit of the authorities of such cities,
towns and villages herein required has been granted ; the post-
office address of each subscriber, and the number of shares he
agrees to take in such corporation, the aggregate of which shall
be at least one-tenth of the capital stock, and ten per centum
of which shall be paid in cash to the directors. At the time
of filing there shall be annexed to the certificate and as a part
thereof, a permit, signed and acknowledged by a majority of
the board of trustees of the village, in case an incorporated
village is to be supplied with water, and in case a town, or
any part thereof, not within an incorporated village, is to be
so supplied, by the supervisor, justice of the peace, town clerk
and highway commissioners thereof or a majority of them,
and in case a city is to be supplied with water by the board of
water commissioners of said city, or by such other board or
set of officials as perform the duties of water commissioners
and have charge of the water supply for said city, authorizing
Exection anp Generat Dorizs or Town Crerxs. 231

the formation of such corporation for the purpose of supply-
ing such city, village or town with water, and an affidavit of
at least three of the directors that the amount of capital stock
herein required has been subscribed and paid in cash. (Laws
of 1890, ch. 566, § 80, as amended by Laws of 1892, ch. 617,
p. 1170.)

347. Must supply water ; officials to contract for same ;
tax therefor. Every such corporation shall supply the
authorities or any of the inhabitants of any city, town or vil-
lage through which the conduits or mains of such corporations
may pass, or wherein such corporations may have organized,
with pure and wholesome water at reasonable rates and cost,
and the town board of any town, and the board of trustees of
any incorporated village, and the water commissioners, or
other board or officials performing the duties of water com-
missioners, and having charge of the water supplies of any
city of this state, shall have the power to contract in the name
and behalf of the municipal corporation of which they are
officers, for the term of one year or more, for the delivery by
such company to the town, village or city, of water, through
hydrants or otherwise, for the extinguishment of fires, and for
sanitary and other public purposes; and the amount of such
contract agreed to be paid shall be annually. raised as a part
of the expenses of such town, village or city, and shall be
levied, assessed and collected in the same manner as other
expenses of the town, village or city are raised, and when col-
lected shall be kept separate from other funds of the town,
village or city, and be paid over to such corporation by the
supervisor of the town, such trustees or city officials, accord-
ing to the terms and conditions of any such contract ; and any
such contract entered into by any town board, or by ‘the board
of trustees of any village, or by water commissioners or other
board performing the duties of water commissioners, and hav-
ing charge of the water supply of any city, shall be valid and
binding upon such town, village or city, but no such contract
shall be made for a longer period than ten years, nor for a sum
exceeding, in the aggregate two and one-half mills for every
dollar of the taxable property of such town, village or city,
per annum, except upon a petition of a majority of the tax-
s
932 Exrcrion anpD GENERAL Dortizes or Town CLERKs.

able inhabitants of any such town, village or city, or portion
thereof which it is proposed to supply with pure and whole-
some water, unless a resolution authorizing the same has been
submitted to a vote of the electors of the town, village or city,
in the manner provided by the town law, village law or city
charter, and approved by a majority of the voters entitled to
vote, and voting on such question at any annual election or
special election duly called; and any town board or board of
trustees, or board of water commissioners, or other city officials,
when so authorized, may make such contract for a term not
exceeding thirty years, and the amount of such contract shall
be paid in semi-annual installments; provided that in towns
where there shall be at the time of making any such contract,
an incorporated village, constituting a part only of such town,
no tax shall be assessed, levied or collected upon property
within the limits of such village for such purpose, except in
pursuance of an agreement with the board of trustees of such
village ; and in any town where it is proposed to supply with
water only a portion of such town, or the inhabitants of a
portion of the town (such portion not being an incorporated
village), the town board may contract, as hereinbefore pre-
scribed, for a supply of water as aforesaid for such portion of
the town, or for the inhabitants of such portion, and the whole
town shall be bound by such contract when duly made; but
the entire annual rental or expense, or such portion thereof as
they may deem just, may be directed by said town board to
be assessed and levied upon, and collected from the taxable
property of that portion of the town which will be benefited
by such supply of water; provided always that such expense
shall in no case exceed per year three mills upon each dollar
of the taxable property of that portion of the town. (Laws
of 1890, ch. 566, § 81, as amended by Laws of 1894, ch. 230,
p. 403.)

348. Floating timber and wrecks, etc. By section 135 of
chapter 569 of the Laws of 1890, it is provided that when any
person shall be authorized to distrain inanimate goods or chat-
tels doing damage, or whenever any logs, timbers, boards or
planks, in rafts or otherwise, or other personal property shall
have drifted upon his lands, he shall be entitled to the same
.
ELECTION AND GENERAL Doutizs or Town OLERKs. 233

remedies, and shall proceed therein in the same manner and
with the same powers as therein provided with respect to
beasts found doing damage, so far as such provisions are
applicable. He may at any time deliver his notice of lien to
the town clerk, describing the property, and he shall keep the
same in some convenient place without removal to a pound,
until the property is sold or reclaimed. The same officers
shall conduct proceedings therein, as in proceedings where
beasts are found doing damage, and all proceeds of sale shall
be, in like manner, paid over and applied, subject to the same
penalties and liabilities, and with the same force and effect.
(Laws of 1890, p. 1229.) See as to such proceedings sections
120, ete., of same act on pages 15, 19, ante, and sections there
referred to.

349. Deposit of books and papers by justice with town
or city clerk. If a justice of the peace, either before or after
the expiration of his term of office, removes from the town or
city wherein he was elected, he must forthwith deposit, with
the clerk of that town or city, his docket-book, and all other
books and papers, in his custody, relating to an action or a
special proceeding, which has been heard by him, or com-
menced before him. A justice, who is removed from office,
must make a like deposit, within ten days after receiving notice
of his removal, or afterwards, upon the demand of the clerk
of the town or city. But the omission of the justice to make
the deposit, does not affect the validity of any book or paper,
so required to be deposited, or of any proceeding to which
it relates. (Code Civ. Pro. § 3144.)

350. Certificate in docket-book deposited. A justice of
the peace must make, in each docket-book deposited by him,
as prescribed in the last section, a certificate under his hand,
to the effect that each judgment or order, entered therein, was
duly rendered or made, as therein stated; and that the sum,
appearing by the book to be due thereupon, has not been paid,
to his knowledge. (Id. § 3145.)

351. Town or city clerk to demand books, etc., upon
death, etc., of justice. Ifa justice of the peace dies, or his
office becomes otherwise vacant, the town or city clerk must

30
934 Exrétion anp GENERAL Duties or Town CLEREs.

demand and receive all books and papers, which belonged to
the justice in his official capacity, from any person having
them in his possession. (Id. § 3146.)

352. Delivery; how compelled. If any book or paper,
required to be deposited with the town or city clerk, as pre-
scribed in this title, is withheld, the like proceedings may be
had, at the instance of the town or city clerk, to compel the
deposit thereof, as are prescribed by law, where an ofticer
refuses or neglects to deliver a book or paper in his custody
as such officer, to his successor in office. (Id. § 3147.)

353. Entries to be evidence. An entry made, as prescribed
by law, in the docket-book kept by a justice of the peace, and
deposited with the town or city clerk, as prescribed in this
title, is presumptive evidence of the matters of fact stated
therein; but the presumption may be repelled by proof.
(Id. § 3148.)

The manner of compelling the delivery of books and papers will be
given hereafter. See page 240, post. See forms Nos. 60-64,

The statute requiring a justice of the peace, when removing from the
town in which he was elected, to deposit his docket-book with the town
clerk, is merely directory; and his omission to do so will not operate to the
prejudice of a party, or prevent the docket from being received in evi-
dence. (Carshore v. Huyck, 6 Barb. 583.) ,

A judgment having been recovered before a justice of the peace, an
execution was issued thereon to a constable. Before the return day of
the execution the justice filed his docket with the town clerk, together with
the certificate required by section 3144 of the Code of Civil Procedure,
and removed from the county. Within sixty-five days from the day the
execution was issued, the constable duly made his return upon the execu-
tion and filed the same with the town clerk. Held, in an action brought
against the constable and the sureties on his bond, to recover the amount
of the execution upon the ground that the constable had failed to
return the execution tothe justice within the time prescribed by law, that,
as the justice had, by removing from the county, surrendered his office,
the town clerk became entitled, under the provisions of sections 3144 and
3146 of the Code of Civil Procedure, to demand and receive the execution
as one of the papers in the custody of the justice relating to an action
which had been heard by him. (Hampton v. Boylan, 46 Hun, 151.)

354. Account for support of the poor. In those coun-
ties where the respective towns are made liable for the
support of their poor, it shall be the duty of the town clerk
to exhibit at the annual town meetings, the accounts for the

support of the poor therein, the preceding year, as the same
 

ELEcTIon anD GENERAL Dutizs or Town Crergs. 235

shall have been allowed and passed by the board of town
auditors, which accounts shall be openly and distinctly read by
the clerk of the meeting; and the overseers of the poor shall
also present an estimate of the sum which they shall deem
necessary to supply any deficiency of the preceding year, and
to provide for the support of the poor for the ensuing year.
(1 R. 8S. 627, § 54; Birdseye’s Rev. Stats., etc., 2264.)

Where the board of supervisors of a county have adopted
the act of 1845, chapter 334, in relation to the poor “in the
county of Livingston and such other counties as may adopt the
provisions of the act,” the accounts of overseers of the poor as
audited shall be filed with the town clerk; and at every annual
meeting, the town clerk shall produce such poor accounts for
the then preceding year, and read the same if required by the
meeting. (Laws of 1845, ch. 334, § 4; Birdseye’ 8 Rev. Stats.,
etc., 2274.)

355. Town-house. The electors of any town in which
there shall not be a town-house, at any annual town meeting,
or at a special town meeting lawfully called by the town clerk,
may vote by ballot a sum of money not exceeding in dollars
four times the number of electors in the town, for the pur-
chase of a site and the building of a town-house, or for the
purpose of contributing to the erection of a building for the
joint use of the town and of an incorporated village within
its limits. The board of supervisors of the county may cause
the sum so voted to be collected with the other expenses of
the town. (Laws of 1890, ch. 569, § 190, p. 1238.)

356. Erection and control of town-house. Sites shall be
purchased and houses erected by the town board in the name
of the town, and shall be controlled by the town board ; and
the electors may, from time to time, vote such sum of money
as may be necessary to keep any town-house in repair and
insured, except where the building is to be erected within the
limits of an incorporated village and the town is to contribute
but a part of the expense of erecting the building, in which
case the town board and the board of trustees of the village
shall agree upon the terms and conditions of the use, manage-
ment, control and repair of the portions of the town-house for
town and village purposes respectively. (Id. § 191.)
236 Execrion anp GENERAL Duties or Town CLERks.

357. Lock-ups. The electors of each town, upon the appli-
cation of ten freeholders of the town, may, by ballot, at their
annual town meeting, direct the erection of one or more houses of
detention, or lock-ups, for the detention of persons committed
by the magistrates thereof, and direct such sums to be raised
in their town by tax, for the expense of building, or of main-
taining the same, as they may deem necessary. Such houses
of detention or lock-ups, may be used for the purpose of tem-
porarily keeping and confining all persons arrested by any
constable or officer in the town prior to trial or examination, or
committed by any magistrate, of the town pending trial or
examination before such magistrate, or after commitment to a
county jail by a magistrate, when immediate removal to the
county jail cannot be made, and only until he can be conven-
iently removed to such jail. (Id. § 192.)

358. Filing and registration and discharge of chattel
mortgages. Town clerks are required to file all chattel
mortgages presented to them for that purpose, and to indorse
thereon the time of receiving the same, and shall deposit the
same in their respective oftices, to be kept there for the inspec-
tion of all persons interested. (Laws of 1833, ch. 279, § 2;
Birdseye’s Rev. Stats., ete., 479.)

It shall be the duty of the clerks of the several towns and
counties in this state, in whose offices chattel mortgages are by
law required to be filed, to provide proper books, at the
expense of their respective towns in which the names of all
parties to every mortgage, or instrument intended to operate
as a mortgage, of goods and chattels, hereafter filed by them,
or either of them, shall be entered in alphabetical order, under
the head of mortgagors and mortgagees, in each of such books
respectively. (Laws of 1849, ch. 69, §1; Birdseye’s Rev.
Stats., ete., 480.)

It shall be the duty of the said several clerks to number
every such mortgage or copy so filed in said office, by indors-
ing the number on the back thereof, and to enter such num-
ber in a separate column in the books in which such mortgages
shall be entered, opposite to the name of every party thereto,
also the date, the amount secured thereby, when due, and the
date of the filing of every such mortgage. (Id. § 2.)
Exzction AND GENERAL Dutiss or Town CLERKS. 237

The said several clerks, for services under this act, shall be
entitled to receive therefor the following fees: For filing

every such mortgage or copy, six cents; for entering the same
in books, as aforesaid, six cents. (Id. § 3.)

Whenever any mortgagor, or any person obtaining title to
mortgaged property, shall present to any recorder, county or
town clerk, in whose office a chattel mortgage executed by said
mortgagor on such property may be filed, a certificate from
the mortgagee therein named, or the holder or owner thereof,
that such mortgage is paid or satisfied, it shall be the duty of
such recorder or either of the clerks above mentioned, to file
such certificate in his office and discharge such mortgage, by
writing in the book kept by such recorder or either of such
clerks, and opposite the entry therein of such mortgage, the
word “discharged” with the date thereof. (Laws of 1879,
ch. 171, § 1)

Clerk need not file, except on payment of fees. The clerkis not required
to file a mortgage without the payment of his fees. (People ex rel. Stev-
ens v. Hoyt, 66 N. Y. 607.)

Who may file in case of a vacancy in office. When the office of the town
clerk is vacant, one having charge of his office may file a mortgage.
(Bishop v. Cook, 18 Barb. 826.) So a town clerk’s clerk may, during the
absence of the town clerk, file a mortgage. (Dodge v. Potter, 18 id. 198 )

Cannot be removed after filing. Whena chattel mortgage is once filed
with the town clerk it cannot again be removed, even though it has
expired by lapse of time or otherwise. Once filed it becomes a public
record and must so remain.

In an action of replevin, where the question in regard to the title to the
property in question arose between the holders of a certain chattel mort-
gage and a sheriff and a constable, who had respectively made levies on
the property, it appeared that the levies were made in the afternoon of
March eleventh ; that on the morning of that day, G. B., the agent of the
mortgagee, had gone to the office of the town clerk and found it closed ;
that he returned in the afternoon, found it open, but no one present; that
he placed the mortgage on a desk in the office with the fee for filing
it, and wrote on the face of the paper: ‘‘File for G. B.” The town clerk
did not see the mortgage until March twelfth, when he filed it. Held,
that the mortgage was not filed until March twelfth, and that leaving it in
the office, under the circumstances stated, was ineffectual as a filing on
March eleventh. (Crouse v. Johnson, 65 Hun, 337.)

Not sufficient to deliver to the clerk except at office. It is not a sufficient
filing of a chattel mortgage to deliver it to the town clerk when absent
from his office, although he indorsed it as filed when he received it.
(Hathaway v. Howell, 54 N. Y. 97.)
938 Exection anp GENERAL Duties or Town CLEREs.

359. Making of jury lists. See pages 21-27, ante, where
the duties of the town clerk, supervisor and assessors in
respect to making jury lists are fully pointed out.

360. As to disputed town boundaries. Section 36 of the
County Law provides that the board of supervisors of the
county may establish and define the boundary line between
the several towns of the county. A notice of intention to
apply to the board to establish and define such boundary line,
particularly describing the same, and the line as proposed to
be acted upon by such board, signed by a majority of the
members of the town board of some one of the towns to be
affected thereby, shall be published for four consecutive
weeks next preceding the meeting of the board at which the
application is to be presented, in three newspapers published
in the county in, or nearest to such towns, if so many, other-
wise in all the newspapers published in the county as often as
once a week. A copy of such notice shall also be served per-
sonally, at least fifteen days before the meeting of such board,
on the supervisor and town clerk of each of the other towns
to be affected thereby. A copy of the resolution, as adopted
by the board, which shall contain the courses, distances and
fixed monuments specified in such boundary line or lines,
together with a map of the survey thereof, with the courses,
distances and fixed monuments referred to therein, plainly and
distinctly marked and indicated thereon, shall be filed in the
office of the secretary of state within thirty days after the
adoption of such resolution, who shall cause the same to be
printed and published with the laws of the next legislature 4 after
the adoption thereof. (Laws of 1892, ch. 686, § 36, p. 1754.)

361. To file and record marriage certificates ; filing ¢cer-
tificate given by magistrate. Every such marriage certificate
signed by a magistrate, if presented to the clerk of the city
or town where the marriage was solemnized, or to the clerk of
the city or town where either of the parties reside, within six
months after such marriage, shall be filed by such clerk, and
shall be entered in a book to be provided by him, in the alpha-
betical order of the names of both the parties, and in the
order of time in which such certificate shall be filed. (2R.S.
140, § 14; Birdseye’s Rev. Stats., etce., 1402.)
Exzction anp Genera Duties or Town Cierxs. 239

362. Filing marriage certificate given by minister.
Every such certificate signed by a minister, may also be filed
and recorded in like manner, if there be indorsed thereon or
annexed thereto, a certificate of any magistrate residing in the
same county with such clerk, setting forth that the minister by
whom such certificate is signed, is personally known to such
magistrate, and has acknowledged the execution of the certifi-
cate in his presence; or that the execution of such certificate,
by a minister or priest of some religious denomination, was
proved to such magistrate by the oath of a person known to
him, and who saw the certificate executed. (Id. 141, § 15;
Birdseye’s Rev. Stats., etc., 1403.)

363. Entry of such certificate, what to specify, The
entry of every such certificate shall specify,

1. The names and places of residence of the persons
married.

2. The time and place of marriage.

3. The name and official station of the person signing the
certificate ; and

4, The time when the certificate was filed. (Id. § 16, as
amended by Laws of 1830, ch. 320, § 28; Birdseye’s Rev.
Stats. . ete., 1403.)

364. Clerk’s fees for filing and entering certificate of
marriage, éetc.; copies. There shall be allowed to every clerk
of a city or town, for filing and entering a certificate of mar-
riagé, twenty-five cents ; and ten cénts for a copy of such cer-
tificate, or of the entry thereof. (Id. § 18.)

368. Such certificate and entry as evidence. Every such
original certificate, the original entry thereof made as above
dirécted, and a copy of such certificate, or of such entry, duly
certified, shall be received in all courts and places, as pre-
sumptive evidence of the fact of such marriage. (Id. § 17.)

366. Delivery of books, papers and money to successor.
See as to the duty of the town clerk or his executors or admin-
istrators in case of his death to make delivery on oath of
books, eté., belonging to his office to his successor upon his
demand therefor and of the penalty in case of a refusal to make
such delivery, section 84 of Town Law, cited on page 211, ante.

367. Such delivery, how compelled: The officers entitled
940 Execrion anp GrenERAL Dories or Town CLerxs.

to demand such books, records and papers in case of refusal to
deliver the same may compel such delivery in the manner pre-
scribed by law. (Town Law, ch. 569 of 1890, § 84, above
referred to.)

The provisions of the Code of Civil Procedure upon this
subject are contained in title 13 of chapter 17 of that statute,
added in 1893 by chapter 179, and are as follows:

A public officer may demand from any person in whose pos-
session they may be, a delivery to such officer of the books
and papers belonging or appertaining to such office. If such
demand is refused, such officer may make complaint thereof
to any justice of the supreme court of the district, or to the
county judge of the county in which the person refusing
resides. If such justice or judge be satisfied that such books
or papers are withheld, he shall grant an order directing the
person refusing to show cause before him at a time specified
therein, why he should not deliver the same. At such time,
or at any time to which the matter may be adjourned, on
proof of the due service of the order, such justice or judge
shall proceed to inquire into the circumstances. If the person
charged with withholding such books or papers makes affidavit
before such justice or judge that he has delivered to the officer
all books and papers in his custody which, within his knowl-
edge, or to his belief belong or appertain thereto, such proceed-
ings before such justice or judge shall cease, and such person
be discharged. If the person complained against shall not
make such oath, and it appears that any such books or papers
are withheld by him, such justice or judge shall commit him
to the county jail until he delivers such books and papers, or
is otherwise discharged according to law. On such commit-
ment, such justice or judge, if required by the complainant,
shall also issue his warrant directed to any sheriff or constable,
commanding him to search, in the daytime, the places desig-
nated therein, for such books and papers, and to bring them
before such justice or judge. If any such books and papers
are brought before him by virtue of such warrant, he shall
determine whether they appertain to such office, and if so
shall cause them to be delivered to the complainant. (Code
Civ. Pro. § 2471a.) See forms Nos. 60-64.
Exxction anp GenEeRAL Duties or Town OLERKs. 241

368. Slips of session laws to be forwarded to clerks,
how filed. The county clerk of each county shall, on or
before the first day of January of each year, notify the secre-
tary of state of the total number of town, village and city
clerks within such county. The secretary of state, as soon as
practicable, after the receipt of the slips of session laws from
the printer, shall send to the county clerk of each county a
sufficient number of each printed slip of each law and con-
current resolution of the legislature to supply each town,
village, city and county clerk within such county with one
copy of each of such slips. The county clerk of each county,
as soon as practicable after the receipt thereof, shall send one
of each such slips to each town, village and city clerk within
such county, and shall retain one of each such slips on file in
his office. Such distribution by the county clerk shall be by
mail and shall be a county charge. Such slips shall be kept
on file in the offices of such clerks, arranged in the order in
which they were passed. Such clerks shall not be entitled to
any fee or compensation for filing such slips or keeping the
same on file in their respective offices. (Laws of 1892, ch.
682, § 49, as amended by ch. 132 of 1893, and by ch. 138 of
1894, p. 279.)

369. Compensation of town clerk when no fee is
allowed for the service. The following town officers shall
be entitled to compensation at the following rates for each day
actually and necessarily devoted by them to the service of the
town, in the duties of their respective offices, when no fee is
allowed by law for the service. The supervisor except when
attending the board of supervisors, town clerks, assessors,
commissioners of highways, justices of the peace, overseers of
the poor, inspectors of election and clerks of the polls, two
dollars per day each of them. (Laws of 1890, ch. 569, § 178,
as amended by Laws of 1893, ch. 297, p. 583.)

370. Compensation for attending meetings of town
board, in towns containing 20,000 inhabitants and upwards,
The town clerk of each town containing a population of
twenty thousand or upwards except the counties of Kings and
Richmond shall be entitled to receive the same compensation
for attending all meetings of town boards in his town as each

31
242 Exxction anp GeneraL Duties or Town CLerks,

other member of such board in addition to all compensation,
salary and fees to which he is now entitled by law for the per-
formance of all the other duties of said office. (Laws of 1893,
ch. 344, § 3, p. 685.)

371. Clerks’ fees for other duties. Their fees for the dis-
charge of their other duties are given in connection with their
duties.

No town officer shall be allowed any per diem compensa-
tion for his services unless expressly provided by law. (Laws
of 1890, ch. 569, § 166, p. 1234.)

372. Must account for moneys received and disbursed
by them at first meeting of town board. Section 161 of
the Town Law provides that at the first meeting of the town
board, all town officers who receive and disburse any moneys of
the town, shall account with the board for all such moneys
received and disbursed by them, by virtue of their offices;
but no member of the board shall sit as a member of the
board when any account in which he is interested, is being
audited by the board. The board shall make a statement of
such accounts, and append thereto a certificate signed by at least
amajority of them, showing the state of the accounts of each
officer at the date of the certificate, which statement and cer-
tificate shall be filed with the town clerk of the town and be
by him produced at the next annual town meeting, and pub-
jicly read, if requested by any elector. (Laws of 1890, ch. 569,
p. 1238.)

373. Deputy town clerks, appointment, etc., of; com-
pensation ; wife or daughter may be appointed. Every
person hereafter elected or appointed, to the office of town
clerk, in any town in this state, immediately after taking the
oath of office, may appoint a deputy town clerk for such
town. Such appointment shall be in writing and shall be
recorded in the record book of said town. Such deputy must
be eligible for election to town office, shall take and subscribe
the constitutional oath of office, and in the absence or inability
to serve of the town clerk, is hereby authorized to perform
any official act devolving upon town clerks, and shall hold
office during the pleasure of the town clerk. Said deputy
shall be paid for his services by the town clerk, but no charge
'
Exzorion AND GENERAL Dotizs or Town Cuzrks. 243

shall be made against the town for the services of said deputy.
Nothing contained in this act shall prevent any town clerk
from appointing his wife or daughter as such deputy. (Laws
of 1892, ch. 658, § 1, p. 1215.)

By section 2 of the same act all acts or parts of acts incon-
sistent therewith are repealed.

374. Delivery to justices of the peace by clerk of certi-
fied copy of jury list ; clerk’s fees; penalty for failure to
deliver same. Section 2990 of the Code of Civil Procedure,
as amended by Laws of 1889, chapter 505, provides as fol-
lows: At the time when an issue of fact is joined either party
may demand a trial by jury, and unless so demanded at the
joining of issue a jury trial is waived. And (for the purpose
of obtaining such a jury) the town clerk of every town in
this state shall, within ten days after this act shall take effect,
deliver to each of the justices of the peace in his town a cer-
tified copy of the list filed with him; in pursuance of section
one thousand and thirty-seven of this Code, and he shall also
deliver to each of said justices a certified copy of any such
list hereafter filed with him, within ten days after the same
shall be so filed. The town clerk is entitled to a fee of one
dollar for each copy of said list so delivered. Any town clerk
who shall neglect to deliver a copy of the list to each of the
justices of the town within the time above prescribed, shall
forfeit ten dollars for each failure, to be sued for and recovered
by the overseers of the poor of said town for the use of the
poor of said town. (Code Civ. Pro. § 2990.)

375. Notice of proposed appropriation at town meeting ;
ballot boxes and ballots. Section 2 of chapter 122 of
Laws of 1883, as amended by chapter 341 of Laws of 1890,
provides as follows: The town clerk, at the expense of the
town, shall give five days’ notice posted in five conspicuous
places in town, of any proposed appropriation or tax for rais-
ing or borrowing of money, and shall provide a ballot box, or
boxes, labeled “appropriations,” and furnish for the use of
electors, ballots on which shall be written or printed a heading
“appropriation” and on the inside of the ballot shall be
written or printed the amounts and purposes of each specific
appropriation separately, and opposite each specific appropria-
244 Dories or Town CLERK UNDER Exxction Law.

tion shall be written or printed the words “no” and “ yes,” so

that any elector can erase either the affirmative or negative

words as he may choose, and the number of affirmative or

negative words appearing opposite any specific appropriation

shall determine the result of the ballot. (Laws of 1890, p. 674.)
See form No. 65.

875a. Notice of tax sale. By section 40 of chapter 427 of Laws of
1855, the town clerk to whom copies of the comptroller’s list of lands
charged with unpaid tax and interest are delivered is required to give
notice, at the opening of every town meeting for the election of town
officers, that lists of all lands advertised for sale for taxes by the comp-
troller are deposited in his office, and that they may be there seen and
examined, at all reasonable hours free of expense. That the omission of the
town clerk to do so will not render void a title obtained under a tax sale,
See Pierce v, Hall (41 Barb. 142).

TITLE II.

DUTIES OF TOWN CLERK UNDER THE ELECTION LAW, OTHER
THAN AS A MEMBER OF THE TOWN BOARD.

376. Transmission of election laws to clerks and election officers by
secretary of state.

377. Delivery of previous poll lists and registers to inspectors by clerk,

878. Times of filing certificates of nomination,

879. Posting town and village nominations.

380. Lists of town clerks and aldermen.

381. Declination of nomination.

882. Objections to nomination certificates and determination thereof.

383. Filling vacancies in nominations.

384, Elections for which official ballots shall be provided.

385. Form of official ballots for candidates for office.

386. Names of offices and candidates on official ballots.

387. Form of official ballot for constitutional amendments or other
propositions.

388. Sample ballots and instruction cards,

889. Number of officiai ballots for each polling place.

390. Designation of officers to provide ballots and instruction cards.

391. Distribution of ballots and instruction cards to polling places.

892. Corrections of errors and omissions in ballots.

393. Official distribution to polling places of substitutes for missing
official ballots.

394. Delivery and filing by the inspectors of papers relating to the
election.

376. Transmission of election laws to clerks and elec-
tion officers by secretary of state. Section 19 of the Elec-
tion Law provides as follows: The secretary of state shall, at
least sixty days before the first general election held after this
chapter takes effect, transmit to the county clerk of each
county a sufficient number of copies of this chapter, as
 

Dortres or Town Cierk unpER Exection Law. 245

amended at the time of the preparation thereof, to furnish
one such copy to the county clerk, and one to each town,
village and city clerk and to each inspector of election in
such county. He shall annually, within sixty days before
each general election thereafter, transmit a like number of
copies of the statutes amending or repealing any portion of
this chapter, and of such other statutes relating to elections
passed during each next preceding year, or such new com-
pilations made by him of the statutes relating to elections, as
he shall deem advisable, to the county clerk of each county.

The county clerk of each county shall forthwith transmit
one of each such copies to each such officer in such county.
Each copy so received by each such officer shall belong to the
office of the person receiving it. Every incumbent of the
office shall preserve such copy during his term of office, and
upon the expiration of his term, deliver it to his successor.
(Laws of 1892, ch. 680, p. 1612.)

377. Delivery of previous poll-lists and registers to
inspectors. Section 34 of the Election Law provides as fol-
lows: Each clerk with whom the poll-list of the last preced-
ing general election in any election district elsewhere than in
a city, shall have been filed, shall cause one of such poll-lists
to be delivered to the board of inspectors of such district at
the opening of its first meeting for registry for any election ;
and any such clerk within a city, except New York and
Brooklyn, shall cause the register of voters on file in his office
to be delivered to the board of inspectors of each election dis-
trict in such city at the opening of its first meeting for registry
for a special election.

If a new election district shall have been formed in a town
since such general election, the clerk of such town shall, before
the first meeting for registry thereafter in such new election
district, make a certified copy of each poll-list for such general
election of each election district out of which such new district
shall have been formed, and shall cause such certified copies to
be delivered to the board of inspectors of such new election dis-
trict at the opening of such meeting for registry. Such board
at such meeting shall place upon the list of voters all persons
whose names are upon such copies who are qualified to vote
246 Dortries or Town CLerK unDER Exection Law.

in such election district at the election for which such meet-
ing is held.

If a new election district shall have been formed in a city,
except New York or Brooklyn, since such general election,
the clerk with whom the registers of voters for such previous
general election shall have been filed, shall, before the first
meeting of the inspectors of such new district for registry for
a special election, make a certified copy of each register of
voters for such previous general election of each election dis-
trict out of which such new election district is formed, and
the inspectors of such new election district shall at such first
meeting for registry for such special election place upon the
list of voters the names of all persons upon such copies who
are qualified to vote in such election district at the special
election for which such meeting is held. (Laws of 1892, ch.
680, § 34, p. 1615.)

378. The times of filing certificates of nomination. The
different certificates of nominations shall be filed within the
following periods before the election for which the nomina-
tions are made, to wit: those required to be filed with the
secretary of state, if party nominations, at least twenty-five
and not more than forty days; if independent nominations, at
least twenty and not more than forty days; those required to
be filed with a county clerk or the board of police commis-
sioners of the city of New York, or the board of elections of
the city of Brooklyn, if party nominations, at least twenty and
not more than thirty days; if independent nominations, at
least fifteen and not more than thirty days; those required to
be filed with the city clerk of any other city, if party nomina-
tions, at least ten and not more than twenty days; if inde-
pendent nominations, at least eight and not more than twenty
days; those required to be filed with a town clerk or village
clerk, if party nominations, at least six and not more than
twenty days; if independent nominations at least five and not
more than twenty days. (Id. § 59, p. 1622.)

379. Posting town and village nominations. Each town
and village clerk shall cause at least ten copies of a like list of
all nominations to office filed with him to be conspicuously
posted in ten public places in the town or village, at least one
Dotiszs or Town Cierk unpEer Exzction Law. 247

day before the town meeting or village election, one of which
copies shall be so posted at each polling place of such town
meeting or village election. (Id. § 62, p. 1624.) See form No. 59.

380. Lists for town clerks and aldermen. The county
clerk of each county, except New York, shall, at least six days
before election day, send to the town clerk of each town, and
to an alderman of each ward in any city in the county, except
Brooklyn, at least five and not more than ten printed lists for
each election district in such town or ward, containing the name
and residence, and if in a city, the street number of residence,
and place of business, if any, and party or other designation
of each candidate nominated to be voted for by the voters of
the respective towns and wards. Such lists shall, at least three
days before the day of election, be conspicuously posted by
such town clerk or alderman in one or more public places in
each election district of each town or ward, one of which shall
be at each polling place. (Id. § 63, p. 1624.) See form No. 59.

381. Declination of nomination. The name of a person
nominated for a town or villagéo ce, shall not be printed on
the official ballots, if he shall before the ballots are printed,
given written notice that he declines such nomination to the
town or village clerk. The name of a person nominated for
any other office shall not be printed on the official ballots if he
notifies the officer with whom the original certificate of his
nomination is filed, in a writing signed by him and duly
acknowledged, that he declines the nomination. If a party
nomination, such notification shall be given at least twelve
days, and if an independent nomination at least ten days before
the election. The officer to whom such notification is given
shall forthwith inform, by mail or otherwise, one or more per-
sons whose names are attached to the original certificates of
nomination, that such nomination has been declined. (Id.
§ 64, p. 1624.)

382. Objections :to nomination certificates and determi-
nation thereof. A certificate of nomination which is in appar-
ent conformity with the provisions of this article shall be
valid, unless written objection thereto shall be filed in the
office in which the certificate is filed within three days after
the filing of the certificate. If such objection be filed, notice
248 Dorttes or Town CLERK UNDER ELection Law.

thereof shall be forthwith mailed to all candidates who may
be affected thereby, addressed to them at their respective
places of residence, as given in the certificate.

The officer with whom the certificate is tiled, shall, in the
first instance, pass upon the validity of such objection, and
his decision shall be final, unless an order shall be made in the
matter by a court of competent jurisdiction, or by a justice of
the supreme court at chambers, on or before the Wednesday
preceding the election. Such order may be made summarily
upon application of any party interested, and upon such notice
of not less than twenty-four hours, as the court or judge may
require. (Id. § 65, p. 1624.)

383. Filling vacancies in nominations. If a nomination
is duly declined or a nominee dies before election day, or if
any certificate of nomination is insufficient or inoperative, any
vacancy thus occasioned, may be filled in the manner required
for original nominations, or, if it be an independent nomina-
tion, in the manner required for filling vacancies in the origi-
nal certificate. If it be a party nomination and the primary or
convention making it has delegated to a committee the power
to fill vacancies, such committee may fill the same. The chair-
man and secretary of such committee shall thereupon make
and file with the proper officer a certificate setting forth the
cause of the vacancy, the name of the new nominee, the office
for which he is nominated, the name of the original nominee,
the fact that the committee was authorized to fill vacancies,
and such further information as is required to be given in an
original certificate of nomination. The certificate so made
shall be executed and sworn to in the manner prescribed for
the original certificate of nomination, and shall be filed in the
office in which the original certificate is filed, at least two days
before the election, if filed in the office of a town or village
clerk, and at least eight days before the election if filed else-
where, and upon being so filed shall have the same force and
effect as an original certificate of nomination. When such cer-
tificate shall be tiled with the secretary of state he shall, in cer-
tifying the nomination to the various county clerks, and city
boards, insert the name of the person who has thus been nomi-
nated to fill a vacancy in place of that of the original nomi-
Dotizs or Town CLERK unpEr Exzction Law. 249

nee; or if he has already sent forward his certificate, he shall
forthwith certify to the proper clerks and boards the name
and description of the person so nominated to fill a vacancy,
the office he is nominated for, together with other details men-
tioned in the certificate of nomination so filed with the secre-
tary of state, and the name of the person for whom such
nominee is substituted. (Id. § 66, p. 1625.)

384. Elections for which official ballots shall be provided.
Official ballots shall be provided at public expense at each
polling place for every election at which public officers are to
be elected directly by the people, except an election of school
district officers or school officers of a city or village at which
no other public officer is to be elected. (Id. § 80, p. 1626.)

385. Form of official ballots for candidates for office.
Each official ballot for candidates for public office shall be six
inches wide; shall have a perforated line running across it,
parallel with and one inch distant from the top thereof; and
shall be of such length that below such perforated line there
shall be one-fourth of an inch in the length of the ballot for
the name of each office and the same space for the name of
each candidate to be printed thereon. The space above the
perforated line shall be known as the stub.

The stubs of such ballots of each kind, for each election dis-
trict, shall be numbered consecutively, by printed numbers on
the backs thereof, and nothing else shall be printed on the
backs of the stubs. On the face of each stub shall be printed
in uniform type the words “ official ballots for,” and after the
word “for” shall follow the designation of the polling place
for which the ballot is prepared.

On the back of each official ballot below the stub shall be
printed in great primer Roman condensed capitals, the indorse-
ment “ official ballot for ,” and after the word “ for ” shall
follow the date of the election and a fac-simile of the signa-
ture of the officer, or clerk of the board providing the ballots,
except that ballots containing the names of candidates for
commissioners of excise of towns, shall be indorsed “ excise”
only, and other ballots for town meetings, not held at the same
time with a general election, shall be indorsed “town” only.

Each official ballot shall be of such form, and so printed,

32

 
950  Dories or Town CLERK UNDER ExeEction Law.

that when the ballot is properly folded for voting, the whole
of the indorsement and the printed number on the back of the
stub shall be visible, and so that the stub can be removed
without unfolding the ballot, or exposing or removing any
portion of the face thereof below the perforated line. All
official ballots prepared by the same officer or board for the
same election district and the same election, containing the
names of the same offices, shall be of precisely the same quality
and tint of paper, kind of type and quality and tint of plain
black ink, and of uniform length. (Id. § 81, p. 1626.)

386. Names of offices and candidates on official ballots.
There shall be as many different kinds of official ballots for
candidates for public office at each polling place, at which
official ballots are required to be provided as there are differ-
ent political parties or political or other names represented
upon duly filed certificates of nomination of candidates to be
voted for thereat. The names of all the offices to be filled
thereat shall be printed below the perforated line, upon the
face of each such ballot of each kind, in brevier lower case
type within the spaces respectively allowed therefor. Under
the name of each office thereon, the name of each candidate
nominated therefor by or by virtue of the kind of certificates
to which such kind of ballot corresponds, shall be printed in
brevier capitals, within the spaces respectively allowed there-
for. The names on each ballot shall be in a single column
except that the names of candidates for presidential electors,
and the names of inspectors of election, if ten or more, shall
be in two columns. No ballot shall contain the names of
more candidates for one office than may be voted for at such
election by one voter.

If the full number of candidates for the offices specified on
any one kind of ballots shall not have been nominated by or
in pursuance of the certiticates from which such kind of bal-
lots is prepared, blank spaces shall be left on each ballot of
such kind where the names of candidates would appear, except
for such failure to nominate. The name of a person having a
party nomination shall not be placed upon an official ballot
of independent nomination, if such person shall have given
notice at least fifteen days before the election for which the
 

Dotizs or Town Cierx unperR Exzcrion Law. 251

ballot is prepared, to the officer with whom his party certifi-
cate of nomination is filed, by a writing signed and acknowl-
edged by him, that he does not wish his name placed upon
any ballot of independent nomination, or upon such particular
ballot of independent nomination.

The names of offices to be filled and of candidates to be
voted for by the voters of a particular district or municipality
only, shall not be printed on any other ballots than those pre-
pared for such district or municipality.

If two or more officers are to be elected to the same office
for different terms, the term for which each is nominated shall
be designated on the ballot asa part of the name of the office.

If a general election, in any congressional district, one con-
gressman is to be elected for a full term, and another to fill a
vacancy, the ballots containing the names of the two can-
didates therefor shall designate the congress for which each is
nominated. (Id. § 82, p. 1627.)

387. Form of official ballot for constitutional amend-
ments or other propositions. Each official ballot upon a
proposed constitutional amendment, or other proposition or
question, shall comply with the requirements for official bal-
lots for candidates for public office, except that there shall be
plainly and clearly printed on the face thereof, below the per-
forated line, upon each of one kind of such official ballots the
_proper language for designating a vote for, and upon each of
the other kind of such ballots the proper language for desig-
nating a vote against such amendment, proposition or
question. Each such ballot shall be of the same length, and
the only indorsement on the back shall appropriately indicate
the proposed amendment or other proposition or question to
which the ballot relates, but without any indication on the
back of the ballot of whether it is for or against the amend-
ment, proposition or question. (Id. § 83, p. 1628.)

388. Sample ballots and instruction cards. Twelve
sample ballots of each kind, shall also be provided for every
polling place for which official ballots are required to be pro-
vided. Such sample ballots shall be printed on paper of a
different color from the official ballots and without numbers on
the stubs, but shall not otherwise differ from the official ballots.
252. Duties or Town CLerk UNDER Execrion Law.

Twelve instruction cards printed in English, and twelve
printed in each of some other languages as the officer or offi-
cers charged with providing them shall deem necessary, shall
be provided for each such polling place, containing, in clear,
large type, full instructions for the guidance of voters in
obtaining ballots for voting, in preparing their ballots for
deposit in the boxes, in returning their ballots to the ballot
clerks, and in obtaining new ballots in place of those returned,
and a copy of each of the sections of the penal code relating
to crimes against the elective franchise. (Id. § 84, p. 1628.)

389. Number of official ballots for each polling place.
The number of official ballots of each kind to be provided for
each polling place for each election to be held thereat, except
a town meeting or a village election held at a different time
from a general election, shall be twice the number of the
names of voters upon the register of voters of such district
for such election at the close of the last meeting for such
registry. The number of official ballots of each kind to be
provided for each polling place of a town meeting or village
election held at a different time from the general election,
shall be at least twice the number of persons who will be
entitled to vote thereat, as nearly as can be estimated by the
officer charged with the duty of providing such ballots. (Id.
§ 85, p. 1629.)

390. Designation of officers to provide ballots and
instruction cards. The county clerk of each county except
New York shall provide the requisite number of printed offi-
cial ballots, sample ballots and instruction cards for each poll-
ing place in the county, for each election to be held thereat,
except town meetings and city and village elections, and elec-
tions of school officers not held at the same time as a general
election, and except that the county clerk of the county of
Kings shall provide such ballots for only such election dis-
tricts of such county as are outside the city of Brooklyn.

The board of police commissioners of the city of New
York, and the board of elections of the city of Brooklyn
shall provide the requisite number of such ballots and instruc-
tion cards for each polling place, in each such city respec-
tively, for each election to be held thereat.
Doriss or Town CLerx unper Erection Law. 253

If a city or village election or a town meeting, for the elec-
tion of public officers, shall be held upon a different day from
a general election, the clerk of such city, village or town
respectively, shall provide the requisite number of such bal-
lots and cards of instruction for each polling place of such
election or town meeting.

Each officer or board charged with providing official ballots
for any polling place, shall have the official ballots and sample
ballots provided and in the possession of such officer, board
or clerk thereof, and open to public inspection as follows: The
official ballots four days before the election, and the sample
ballots seven days before the election for which they are pre-
pared, unless prepared for a village election, or town meeting
held at a different time from a general election, in which cases
the official ballots shall be so printed and in possession at
least one day and the sample ballots at least two days before
such election or town meeting. (Id. § 86, p. 1629.)

391. Distribution of ballots and instruction cards to
polling places. The county clerk of each county charged
with providing official ballots, shall on the Saturday before
the election at which they may be voted, deliver to the clerk
of each town and to the city clerk of each city in such county
the official ballots, sample ballots and instruction cards required
to be provided for each polling place in such town or city
election. Each kind of official ballots, all the sample ballots
and all the instruction cards for each election district shall be
so delivered, in separate sealed packages. The official ballots
in each package shall be unfolded and arranged in the order
of the printed numbers on the stubs thereof. Each such
package shall be clearly marked on the outside thereof
with the number and kind of ballots or instruction cards
inclosed therein respectively, and the designation of the
election district for which it is provided.

Receipts for the packages so delivered, specifying the num-
ber and kind of packages, shall be given by each town and
city clerk receiving them, and filed with such county clerk
who shall keep a record of the time and manner of the
delivery thereof.

Each town and city clerk receiving such packages shall
954 Doties or Town CLERK UNDER Exection Law.

cause all such packages so received and marked for any election
district to be delivered unopened and with the seals thereof
unbroken to the inspectors of election of such election dis-
trict, at the opening of the polls of such election therein, and
cause a receipt to be then taken from such inspectors for such
packages, specifying the number and kind thereof, which
receipt shall be filed in the office of such clerk.

Town, city and village clerks required to provide ballots
for town meetings, city and village elections held at different
times from a general election, and the boards of the cities of
New York and Brooklyn required to provide the ballots for
elections held therein, respectively, shall in like manner,
deliver to the inspectors or presiding officers of the election
at each polling place at which such meetings and elections
are held, respectively, the official ballots, sample ballots and
instruction cards required to be provided therefor, respec-
tively, in like sealed packages marked on the outside in like
manner, and shall take and file receipts therefor in like man-
ner, in their respective offices. (Id. § 87, p. 1630.)

392. Correction of errors and omissions in ballots.
Upon affidavit, presented by any voter, that an error or
omission has occurred in the publication of the names or
description of the candidates nominated for office, or in the
printing of the sample or official ballots, the supreme court,
or a justice thereof, may make an order, requiring the county
clerk, or other officer or board charged with the duty in
respect to which such error or omission occurs, to correct such
error, or show cause why such error should not be corrected.
The county clerks or such other officers or boards, shall, upon
their own motion, correct without delay, any patent error in
the ballots which they may discover, or which shall be brought
to their attention, and which can be corrected without interfer-
ing with the timely distribution of the ballots to the inspectors
of election in the election districts. (Id. § 88, p. 1630.)

393. Official distribution to polling places of substitutes
for missing official ballots. If the official ballots required to
be furnished to any town or city clerk, shall not be delivered
at the time required, or if after delivery shall be lost, destroyed
or stolen, the clerk of such town or city shall cause other bal-
Dortizs or Town CLERK unvER Exzcrion Law. 255

lots to be prepared as nearly in the form of the official ballots
as practicable, but without the indorsement, and upon the
receipt of ballots so prepared from such clerk, accompanied by
his statement under oath that the same have been so prepared
and furnished by him, and that the official ballots have not
been so delivered, or have been so lost, destroyed or stolen, the
inspectors of election shall cause the ballots so substituted to
be used at the election, in the same manner as near as may be
as the official ballots. Such ballots so substituted shall be
known as unofficial ballots. (Id. § 89, p. 1631.)

394. Delivery and filing by the inspectors of papers
relating to the election. If the election be other than an
election of town, city, village or school officers held at a dif-
ferent time from a general election, the inspectors of each
election district except in the cities of New York and Brook-
lyn, shall forthwith upon the completion of such certified
statement of the result, deliver such certified statement to the
supervisor of the town in which the election district, if outside
of a city, is situated and if in a city, to one of the supervisors
of such city. If there be no such supervisor or he be absent
or unable to attend the meeting of the county board of can-
vassers, such certified statement shall be forthwith delivered to
an assessor of such town or city. One certified copy of such
certified statement of the result of the canvass, the poll-lists of
such election and the register and two certified copies thereof
checked by such inspectors at such election shall be forthwith
filed by such inspectors or by one of them deputed for that
purpose, with the town clerk of such town or the city clerk of
such city as the case may be. One certified copy of such cer-
tified statement of the result of the canvass, the minutes as to
challenges certified by such inspectors and the sealed packages
of detached stubs and unvoted ballets prepared and delivered
to the chairman of the inspectors by the ballot clerks, shall
within twenty-four hours after the completion of such canvass,
be filed by such inspectors or by one of them deputed for that
purpose with the county clerk of the county in which the
election district is situated.

If the election be an election of town, city or village officers,
held at a different time from a general election, elsewhere
256 Dotiss or Town CLERK as To Higuwarys.

than in the cities of New York and Brooklyn, such certified
statement of the result of the canvass, the certified minutes as
to challenges, the poll-lists of the election, the packages of
detached stubs and unvoted ballots, and if it be an election at
which any registered voters can vote, the register and two cer-
titied copies thereof used and checked at the election shall,
forthwith upon the completion of the canvass, be filed by the
inspectors with the clerk of the town, village or city as the
case may be.

Such packages of detached stubs and ballots not voted, pre-
pared by the ballot clerks, shall be filed by inspectors of elec-
tion in the city of New York, with the board of police com-
missioners, and by the board of canvassers, in the city of
Brooklyn, with the board of election. Such packages shall be
preserved in the offices in which they are so filed for one
year from the time of the filing thereof, may be opened and
examined upon the order of a court or judge, or by any board
of canvassers of the returns of election district canvassers, and
at the expiration of such year, may be destroyed. (Id. § 117,
p. 1644.)

TITLE III.

DUTIES OF TOWN CLERK AS TO HIGHWAYS, INCLUDING SUCH DUTIES
AS A MEMBER OF THE TOWN BOARD.

395. Entry by clerk of order of commissioners of highways dividing town
into highway districts.

396. Entry by clerk of order of commissioners of highways ascertaining
and describing an old highway.

397. Notification to overseers of highways of their appointment,

898. Extraordinary repairs of highways and bridges,

399. Auditing expenses thereof.

400. Accounts, how made out. |

401. Audit of damages without action, for damages by reason of defective
highway or bridges.

402. Annual highway tax in town voting in favor of money system.

403. Lists of inhabitants liable to work on highways.

404. Commissioners’ duties as to lists; filing of same.

405. Copies of such lists to be made by town clerks and delivered to
overseers,

406. Borrowing money for building or repairs to roads and bridges.
Dutirs or Town CrerK as to Highways. 257

407. Special town meeting for raising money for construction, etc., of
bridges.

408. Final determination in procceding for laying out, etc., a highway,
how carried out.

409, Papers to be recorded in the town clerk’s office on laying out private
road.

410. Highways by dedication.

411. Survey, on laying out highway, filing and recording of.

395. Entry by clerk of order of commissioners of high-
ways dividing town into highway districts. The com-
missioners of highways in the several towns, from time to
time, not oftener than once a year, are to divide the town into
so many highway districts as they shall judge convenient, by
writing, under their hands, to be filed with the town clerk,
and by him to be entered in the town book at least ten days
before an annual town meeting. (Laws of 1890, ch. 568, § 4,
subd. 3, p. 1178.)

396. Entry by clerk of order of commissioners of high-
ways ascertaining and describing old highway. The com-
missioners of highways in the several towns are to cause such
highways as shall have been laid out, but not sufficiently
described, and such as shall have been used for twenty years,
but not recorded, to be ascertained, described and entered of
record in the town clerk’s office. (Id. § 4, subd. 2.)

397. Notification to overseers of highways of their
appointment. By subdivision 5 of section 4 of the Highway
Law, the commissioners of highways in the several towns are
required to make and file with the town clerk, within one
week after each annual town meeting, a written appointment
of a resident of each district to be overseer of highways
therein. (Laws of 1890, ch. 568, p. 1178.)

The town clerk is required to notify each overseer of his
appointment, within ten days after the filing thereof; and the
person so appointed and notified, shall thereupon become and
be the overseer of highways within his district for one year,
and until his successor shall be appointed. If any person so
appointed overseer, shall refuse to serve, or his office shall
become vacant, the commissioners shall in like manner appoint

some other person to be overseer. (Id.)
For form of notice see form No. 97.

33
258 Dotres or Town Cierxk as To Hicuways.

398. Extraordinary repairs of highways or bridges.
If any highway or bridge shall at any time be damaged or
destroyed by the elements or otherwise, the commissioners of
highways of the town in which such highway or bridge may
be situated, may, with the consent of the town board, cause
the same to be immediately repaired or rebuilt, although the
expenditure of money required may exceed the sum raised, or
authorized to be raised, for such purposes as hereinbefore pro-
vided ; and the commissioners of highways shall present the
proper vouchers for the expenses thereof, to the town board,
at their next annual meeting, and the same shall be audited by
them and collected in the same manner as amounts voted at
town meetings. (Id. § 10, p. 1179.) See 79 N. Y. 207.

399. Auditing expense thereof. The town board may be
convened in special sessions by the supervisor, or in his
absence, by the town clerk, upon the written request of any
commissioners of highways, and the bills and expenses
incurred in the erection or repairs of any such highways or
bridges, may then be presented to, and audited by the town
board ; and the supervisor and town clerk shall issue a certifi-
cate, to be subscribed by them, setting forth the amount so
audited or 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. (Id. § 11, p. 1180.) See forms 82, 83.

400. Accounts, how made out. No account for services
rendered, or material furnished according to the provisions of
this chapter, shall be allowed by such board unless the same
shall be verified in the same manner as town accounts are
required by law to be verified, nor unless the commissioners
of highways shall certify that the service has been actually
performed, and the material was actually furnished, and that
the same was so performed or furnished by the request of
such commissioners; and the town board may require and
take such other proof as they may deem proper, to establish
any claim for such labor and material, and the value thereof.
(Id. § 12, p. 1180.)

401. Audit of damages without action, for damages by
Duties or Town CiEerK as To Higuways. 959

reason of defective highways or bridges. The town board
of any town may audit as a town charge, in the same manner
as other town charges are audited, any one claim not exceed-
ing five hundred dollars, for damages to person or property,
heretofore or hereafter sustained by reason of defective high-
ways or bridges in the town, if in their judgment it be for
the interest of the town so to do; but no claim shall be so
audited, unless it shall have been presented to the supervisor
of the town, within six months after it accrued, nor if an
action thereon shall be barred by the statute of limitations.
The town board may also audit any unpaid judgment hereto-
fore or hereafter recovered against a commissioner of high-
ways for any such damages, if such town board shall be satis-
fied that he acted in good faith, and the defect causing such
damage did not exist because of the negligence or misconduct
of the commissioner, against whom such judgment shall have
been recovered. (Id. § 18, p. 1181.)

402. Annual highway tax in town voting in favor of
money system, Any town voting in favor of the money
system, shall annually raise by tax, to be levied and collected
the same as other town taxes, for the repair of the highways,
an annual sum of money, which shall be equal to at least one-
half the value at the commutation rates, of the highway labor
which should be assessable under the labor system; but in
‘any town in which there may be an incorporated village,
which forms a separate road district, and wherein the roads
and streets are maintained at the expense of such village, all
property within such village shall be exempt from the levy
and collection of such tax for the repair of highways of such
town ; and the assessors of such town are hereby required to
indicate on the assessment-roll the property included in such
incorporated village, in a column separate from that contain-
ing a list of the property in the town not included in such
village; and shall also place on the assessment-roll the names
of all persons liable to poll tax who are not residents of such
village, and the board of supervisors are directed to levy a tax
of one dollar on each person liable to poll-tax as thus indi-
cated; but this act shall not apply to assessments made for

‘damages and charges for laying out or altering any road, or
260 Dorties or Town CierK as To Higuways.

for erecting or repairing any bridge in such town. The
amount of such tax shall be determined by the commissioners
of highways and the town board who shall certify the same to
the board of supervisors, the same as any other town charge.
(Laws of 1890, ch. 568, § 53, as amended by ch. 412 of 1893,
p. 832.) :

403. Lists of inhabitants liable to work on highways.
Each of the overseers of highways shall deliver to the clerk
of the town, within sixteen days after his appointment, a list
subscribed by him, of the names of all the inhabitants in his
highway district, who are liable to work on the highways;
and the town clerk shall deliver such lists to the commis-
sioners of highways. (Id. § 31, p. 118+.)

404. Commissioners’ duty as to lists; filing of same.
The commissioners of highways shall affix to the name of each
person named in the lists furnished by the overseers, and of
assessable corporations, and to the description of each tract or
parcel contained in the list prepared by them of non-resident
lands, the number of days which such person or tract shall be
assessed for highway labor, as herein directed, and the com-
missioners shall subscribe such lists, and file them with the
town clerk. (Id. § 33, subd. 4, p. 118+.)

405. Copies of such lists to be made by town clerk and
delivered to overseers. The commissioners of highways
shall direct the clerk of the town to make copies of such lists,
and shall subscribe such copies, after which they shall cause
the several copies to be delivered to the respective overseers
of highways of the several districts in which the highway
labor is assessed, and the acceptance of the list by any over-
seer to whom the same may be delivered, shall be deemed
conclusive evidence of his acceptance of the office of overseer.
(Id. § 34, p. 1185.)

406, Borrowing money for building or repairs to roads
and bridges. See sections 69-72 of the County Law (ch. 686
of Laws of 1892), as amended by chapter 163 of Laws of 1894,
section 1, cited on page 222, ante.

407. Special town meeting for raising money for con-
struction, etc., of bridges. As to special town meetings for
the purpose of raising money for the construction or main-
Dorizs or Town Cierx as to Highways. 261

tenance of any bridges which the town may be authorized by
law to erect or maintain, see section 25 of chapter 569 of Laws
of 1890, cited on page 218, ante.

408, Final determination in proceeding for laying out,
etc., a highway, how carried out. The final determination
of commissioners appointed by any court, relating to the lay-
ing out, altering or discontinuing a highway, and all orders
and other papers filed or entered in the proceedings, or certi-
fied copies thereof from the court where such determination,
order and papers are filed and entered, shall be forthwith filed
and recorded in the town clerk’s office of the town where the
highway is located ; and every such decision shall be carried
out by the commissioners of highways of the town, the same
as if they had made an order to that effect. (Laws of 1890,
ch. 568, § 98, p. 1197.)

409. Papers to be recorded in the town clerk’s office on
laying out private roads. The commissioners shall annex
to such verdict the application, and their certificate that the
road is laid out, and the same shall be filed and recorded in
the town clerk’s office. (Laws of 1890, ch. 568, § 116, p.
1200.) :

410. Highways by dedication. Whenever land is dedi-
cated to a town for highway purposes therein, the commis-
sioners of highways of such town may, either with or without
a written application therefor, and without expense to the
town, make an order laying out such highway, upon filing and
recording in the town clerk’s office, with such order, a release
of the land from the owner thereof. Such commissioners of
highways, may also, upon written application, and with the
written consent of the town board, make an order laying out
or altering a highway in their town, upon filing and record-
ing in the town clerk’s office, with such application, consent
and order a release of all damages from the owners of lands
taken or affected thereby, when the consideration for such
release, as agreed upon between such commissioners and
owners, shall not, in any one case, from any one claimant,
exceed one hundred dollars, and from all claimants, five hun-
dred dollars. An order of the commissioners, as herein pro-
vided, shall be final. (Laws of 1890, ch. 568, § 80, p. 1192.)
962. Dorties or Town CLERK UNDER ScHoor Law.

411. Survey on laying out highway, filing and recording
of. Whenever the commissioners of highways shall lay out
any highway, either upon application to them or otherwise,
they shall cause a survey thereof to be made, and shall incor-
porate the survey in an order to be signed by them, and to be
tiled and recorded in the office of the town clerk, who shall
note the time of recording the same. (Id. § 81, p. 1193.)

Ceerk acts ministerially in recording the order and survey. The clerk
in recording the order and survey acts as a ministerial officer, and he can-
not refuse to record them because of some supposed omission or mistake,
or because the commissioners have not taken and recorded the oath; the
clerk may be compelled by mandamus to make the record. (People ex
rel. Bush vy. Collins, 7 Johns. 549.)

TITLE IY.

DUTIES OF TOWN CLERK UNDER THE CONSOLIDATED SCHOOL LAW,
CHAPTER 556 oF LAws OF 1894.

412, Duties of town clerk under such law enumerated.

418, Preservation of records,

414. Record of apportionment.

415. Notice to trustees.

416. Obtaining reports, and furnishing names of district officers to com-
missioner.

417. Distribution of blanks, etc.

418. Record of annual accounts ; transmission of same to superintendent.

419, Final accounts.

420. Filing of treasurer’s certificates.

421. Records of districts.

422. Erection, etc., of districts.

423, Preservation of records of dissolved districts.

424, General duties

425, Expenses and disbursements.

426. Ordering of alteration to school district, upon refusal of consent by
trustees.

427. Notice of hearing of objections to alterations; supervisor and clerk
associated with commissioner; hearing, decision and filing of
same.

428. Fees of supervisors and town clerk.

412. Duties of town clerk under such law enumerated.
It is provided by section 1 of title 4 of the Consolidated Schodl
Doties or Town Cierx UNDER Scoot Law. 263

Law as follows: It shall be the duty of the town clerk of each
town :

413. Preservation of records. 1. Carefully to keep all
books, maps, papers and records of his office touching com-
mon schools, and forthwith to report to the supervisor any loss
or injury to the same.

414. Record of apportionment. 2. To receive from the
supervisors the certificates of apportionment of school moneys
to the town, and to record them in a book to be kept for that
purpose.

415. Notice to trustees. 3. Forthwith to notify the trus-
tees of the several school districts of the filing of each such
certificate.

416. Obtaining reports and furnishing names of district
officers to commissioner. 4. To see that the trustees of
the school districts make and deposit with him their annual
reports within the time prescribed by law, and to deliver them
to the school commissioner on demand; and to furnish to the
school commissioner of the school commissioner district in which
his town is situated the names and post-office addresses of the
school district officers reported to him by the district clerks.

417. Distribution of blanks, etc. 5. To distribute to the
trustees of the school districts all books, blanks and circulars
which shall be delivered or forwarded to him by the state
superintendent or school commissioner for that purpose.

418. Record of annual accounts; transmission of same
to superintendent. 6. To receive from the supervisor, and
record in a book kept for that purpose, 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 of the account
and of the action thereon, by mail, to the superintendent of
public instruction, whenever required by him, and to file and
preserve the vouchers accompanying the account.

419. Final accounts. 7. To receive and to record, in the
same book, the supervisor’s final account of the school moneys
received and disbursed by him, and deliver a copy thereof to

such supervisor’s successor in FCC se,

- charges, a 8. To receive from
eBay Te Se B84 fos

 
264 Duties or Town CLerK unper Scuoont Law.

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.

421. Records of districts. 9. To receive, file and record
the descriptions of the school districts, and all papers and pro-
ceedings delivered to him by the school commissioner pursu-
ant to the provisions of this act.

422. Erection, etc., of districts. 10. To act, when thereto
legally required, in the erection or alteration of a school dis-
trict, as in title six of this act provided.

423. Preservation of records of dissolved districts. 11.
To receive and preserve the books, papers and records of any
dissolved school district, which shall be ordered, as hereinafter
provided, to be deposited in his office.

424. General duties. 12. To perform any other duty
which may be devolved upon him by this act, or by any other
act touching common schools. (Laws of 1894, ch. 556, p.
1108.)

Section 2 of the same title provides as follows:

425. Expenses anddisbursements. The necessary expen-
ses and disbursements of the town clerk in the performance of
his said duties, are a town charge, and shall be audited and
paid as such. (Id. p. 1200.)

426. Ordering of alterations to school district, upon
refusal of consent by trustees. Section 3 of title 6 of the
same law provides as follows: If the trustees of any such dis-
trict refuse to consent, the school 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
date of such order. (Id. p. 1207.)

427. Notice of hearing of objections to alterations;
supervisor and clerk associated with commissioner ; hear-
ing, decision and filing of same. Section 4 of title 6 of
same law provides as follows: 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 (ction 1 of title 4 of the Consolidated Sch2d
Town Boarp, Dvurttzs or, as Boarp or Aunit, ETc. 265

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 trus-
tees 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 the district or districts to be affected shall lie.
(Id. § 4, p. 1207.)

See form No. 95.

428. Fees of supervisor and town clerk. Section 5 of
title 6 of same law provides as follows: 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. (Id. p. 1208.)

TITLE V.

‘THE TOWN BOARD, COMPOSED OF THE SUPERVISOR, TOWN CLERK
AND JUSTICES OF THE PEACE, OR ANY TWO OF SUCH JUSTICES.

ARTICLE 1.

Duties of the town board under article 7 of the Town Law
and other statutes as a board of audit, and other miscella-
neous duties of such board.

429. Constitution and regular meetings of the town board.

430, First meeting of town board, accounts to be audited at.

431. Second meeting of town board, accounts to be audited at.

-432. Appeal from audit of town board to board of supervisors.

438, Accounts of justices in criminal matters rendered to board, what to
contain.

434, Fees of officers in .criminal proceedings, when town or county
charges.

84
266 Town Boarp, Dotres or, as Boarp or Avnit, ETo.

435. Pay of town officers, not to be allowed unless expressly provided by
law.

436. Accounts for audit to be made out in items.

437. Saving clause.

488. Traveling fees for traveling to subpcena witnesses, what to be
allowed.

439. Abstracts to be made by board for board of supervisors,

440. Town fire companies, appointment of and filling of vacancies in.

441, Election of board of town auditors, to be determined by electors,

442. Board to be elected.

443. Powers conferred upon town auditors.

444. Town board to appoint temporary board of auditors.

445, Compensation of board of town auditors; vacancies in, how filled.

446. Town meeting may vote to discontinue such board.

447. Compensation of town officers, amount of.

448. Poundmaster’s fees.

449. What to be deemed town charges.

450. Excise moneys, how disposed of.

451. How town to sue and be suedand make contracts.

452. Actions for trespass on town lands.

453. Erection and control of town house.

454. Tax on dogs.

455. Duties and powers of fence viewers in case of sheep or lambs killed
or injured by dogs.

456. Certificate to be evidence.

457. Duties of town board on presentation of such certificate.

458. Accounts of overseers of the poor in certain counties,

459. Same, how audited and settled.

460. Penalty for not producing books, etc.

461. Allowance to overseer of the poor for costs.

462. Same, how credited.

463. Same, when to become town charges.

464. Names, etc., to be entered in book kept by overseers of the poor in
certain counties.

465. Books to be laid before town auditors.

466. Such accounts, how audited.

467. Certificate of town auditors, what to contain.

468. Estimates by town auditors for ensuing year of sum required for
temporary relief and support of poor.

469. Reports of commissioners of highways.

470. Commissioners of improvements in certain towns of this state.

471. Same; powers of.

472, Same; to file bond; term of office; vacancies, how filled.

473. Nature of such improvements to be certified by commissioners; elec-
tion to determine the question as to expenditures for improvements,

474, Powers of said commissioners to contract for and take land, ete.

475. Town bonds to pay for such improvements.

476. Same; amount of; interest.
Town Boarp, Duriss or, as Boarp or Avprt, ETc. 267

477. Same; interest, how paid.

478. Such commissioners to make annual report.

479. Application ‘of said act, chapter 453 of 1889.

480. Other acts relating to such comimissioners,

481. Notices of meetings of town board.

482. Expenses of school books for indigent pupils a town charge.

483, Compensation of commissioners of excise.

484, Filling of vacancies in town offices.

485. Destruction of garbage, etc., by fire in towns or villages.

486. Purification of water and sewage; contracts therefor,

487. Construction of drains and sewers in towns.

488, Establishment of lamp or street lighting districts.

489. Extraordinary repairs of highways or bridges.

490. Auditing expense thereof.

491. Accounts therefor, how made out.

492. Audit of damages, without action, for damages by reason of defective
highways or bridges.

493, Annual highway tax in town voting in favor of money system.

494. Application for authority to town to borrow money for bridges, etc.

495. Highways by dedication.

496, Expenditure of surplus money of towns.

497. Provisions of act, chapter 420 of Laws of 1890, as to accounts of
overseers of the poor, and action to be taken upon such accounts
by board of town auditors.

498. Provisions of act, chapter 309 of 1891, in regard to acquiring gravel
for highway purposes.

499. Authority to license hacks, vehicles, etc., in towns.

500. Town auditors to report as to gospel and school lots.

500a.A pproval of supervisor’s undertaking.

429. Constitution and regular meetings of the town
board. The Town Law provides by article 7, section 160,
that the supervisor, town clerk, and the justices of the peace, or
any two of such justices, shall constitute the town board in
each town, and shall hold at least two meetings annually, at
the office of the town clerk, one on the Tuesday next preced-
ing the annual town meeting, termed the first meeting; and
the other on the Thursday next preceding the annual meeting
of the board of supervisors, termed the second meeting of
the town board. (Laws of 1890, ch. 569, § 160, p. 1233;
Laws of 1892, p. 2258.)

430. First meéeting of town board, accounts to be
audited at. At the first meeting of the town board, all town
officers who receive or disburse any moneys of the town,
shall account with the board for all such moneys received and
disbursed by them, by virtue of their offices; but no member
268 Town Boarp, Detiss or, as Boarp or AvpIt, Eto.

of the board shall sit as a member of the board when any
account in which he is interested, is being audited by the board.
The board shall make a statement of such accounts and append
thereto a certificate signed by at least a majority of them, show-
ing the state of the accounts of each officer at the date of the
certificate, which statement and certificate shall be filed with
the town clerk of the town and be by him produced at the
next annual town meeting, and publicly read, if requested by
any elector. (Id. § 161; Laws of 1892, p. 2259.)

See form of account, form No. 66; form of certificate, form No, 67.
See the cases referred to hereafter on page 270, as to powers of town
board as a board of auditors.

431. Second meeting of town board, accounts to be
audited at. The second meeting of the town board shall be
for the purpose of auditing accounts and allowing or rejecting
all charges, claims and demands against the town. If any
account is wholly rejected, the board shall make a certificate
to that effect, signed by at least a majority of them, and file
the same in the office of the town clerk. If the account is
allowed, wholly or in part, the board shall make a certificate to
that effect, signed by at least a majority of them, and if
allowed only in part, they shall state in the certificate the
items or parts of items allowed, and the items or parts
of items rejected, and shall cause a duplicate of every
certificate allowing an account, wholly or in part, to be made,
one of which duplicates shall be delivered to the town clerk
of the 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 the town, to be by him laid
before the board of supervisors of his county, at their annual
meeting. The board of supervisors shall cause to be levied
and raised upon the town the amount specified in the certifi-
cate, in the same manner as they are directed to levy and raise

other town charges. (Id. § 162; Laws of 1892, p. 2259.)
See forms Nos. 68, 69, and note to section 167 of the Town Law, cited
hereafter on page 271.

432. Appeal from audit of town board to board of super-
visors. If any account of a justice of the peace, or town
constable, for fees in criminal proceedings, is audited by a
town board of any town, any taxpayer of the town may appeal
Town Boarp, Durtzs or, as Boarp or Aupit, etc. 269

from the auditing and allowance to the board of supervisors
of the county, and the board of supervisors may audit and
allow such account. If the account shall be disallowed, or the
amount thereof reduced, the party presenting the same shall
have the same right of appeal as above provided. The appeal
shall be taken within fifteen days atter filing the certificate of
allowance, or disallowance of an account by the town board,
in whole or in part, by the service of a notice of appeal in
writing on the town clerk and the clerk of the board of super-
visors ; and the town clerk shall forthwith thereafter transmit
the account to the board of supervisors of the county, to be
audited and allowed by them; and the town board shall have
no further jurisdiction over the account after the service of
the notice of appeal. Such part of such accounts as the board
of supervisors shall allow, shall be assessed and collected the:
same as other town charges. (Id. § 163; Laws of 1892,
p. 2259.)

See form No. 70.

433. Accounts of justices in criminal matters rendered.
to board, what to contain. The accounts rendered by jus-
tices 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 com-
plaint, the constable or officer to whom any warrant on such
complaint was delivered, 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. (Id..
§ 164; Laws of 1892, p. 2260.) See form No. 71.

434. Fees of officers in criminal proceedings, when
town or county charge. The fees of magistrates and other:
officers for services in criminal proceedings, for or on account
of an offense which a court of special sessions has not jurisdic-
tion to try shall be a county charge, if the magistrate had.
jurisdiction of the proceedings in which the services were ren-
dered. The fees of magistrates and other officers in other
criminal proceedings, or in criminal actions tried before a
magistrate of the town where the offense is charged to have
been committed shall be a charge against such town. The
270 Town Boarp, Durtizs or, 4s Boarp or AuDIT, ETC.

fees of a magistrate or officer in issuing or serving process for
an offense committed in a town other than that in which such
magistrate resides, and of which a court of special sessions has
jurisdiction to try, or which a magistrate has jurisdiction to
hear and determine, and the fees of a, magistrate in the trial
or examination of a person brought before him by reason of
the absence or inability to act of the magistrate before whom
he is directed by the warrant to be brought, charged with
such an offense committed in a town other than that in which
the magistrate before whom such person is brought resides,
shall, in either case, be a charge against the town in which
such offense was committed. Except as provided in this sec-
tion no fees shall be allowed either as a town or county charge
to a magistrate or other officer, for services in a criminal action
or proceeding, before a magistrate of one town for or on
account of an offense charged to have been committed in
another town, and which a court of special sessions has juris-
diction to try, or which a magistrate has jurisdiction to hear
and determine. (Id. § 165, as amended by Laws of 1893, ch.
458, p. 948, taking effect September 1, 1893.)

435. Pay of town officers not to be allowed, unless
expressly provided by law. No town officer shall be allowed
any per diem compensation for his services unless expressly
provided by law. (Id. § 166; Laws of 1892, p. 2260.)

Fees illegally allowed may be recovered back. Charges allowed to a super-
visor by the board of supervisors in excess of the compensation allowed

by law may be recovered back. (Supervisors of Richmond v. Van Clief,
3 T. & C. 458.)

- 436. Accounts for audit to be made out in items, No
account shall be audited by any board of town auditors or
supervisors or superintendent of the poor for any services or
disbursements unless such account shall be made out in items
and accompanied with an affidavit attached thereto, 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 are 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 the
board or either of the superintendents may administer any
Town Boarp, Durtins or, as Boarp or Aupit, etc. 271

oath required under this section. (Id. § 167; Laws of 1892,
p. 2260.)

For form of affidavit, see form No. 72.

Duty of board to pass upon each item specifically. It is the duty of a
board of town auditors to pass specifically upon each separate item of a
claim presented for audit. (People ex rel. Thurston v. Town Auditors of
Elmira, 82 N. Y. 80.)

Arbitrary deduction not allowed. An arbitrary deduction from the gross
amount of a bill for various items of services, the compensation for which
is regulated by statute, without passing upon and disallowing any specific
item, is not an audit. (Id.)

The relator presented to defendant a bill, duly verified, for twenty-seven
days’ service as commissioner of highways, specifying by date each day and
the particular service or duty performed, and charging two dollars per
day, the statutory fee. Without allowing or disallowing any particular
item of the account, the board allowed a gross sum of thirty-four dollars.
Held, that this was not an auditing of the account, and that a mandamus
to compel such an audit was properly awarded. (Id.)

Meaning of term ‘‘ audit.” The term ‘‘audit,” as applied to the action
of a board of town auditors, means to hear and examine; it includes both
the adjustment or allowance and the disallowance or rejection of an
account. (People ex rel. Myers v. Barnes et al., 114 N. Y. 317.)

Decision of board conclusive unless reversed. Asa general rule no claim
against a town is obligatory or enforceable against it until it has been
allowed and audited by such board. Its jurisdiction over such claims is
not only original but its decision is conclusive until reversed or modified
by another court in the manner prescribed by law, i. e., a proceeding by
certiorari. (1d.)

Former rejection by board conclusive until reversal. In proceedings by
mandamus, instituted by a commissioner of highways to compel the board
of town auditors to audit certain claims against the town for costs awarded
against the relator and paid by him in actions brought by him as such
commissioner, and for moneys expended by him in that capacity, it was
admitted that the claims had been presented to former boards, and rejected
by them on the ground that the town was not legally liable to pay them.
Held, that the former adjudications were conclusive, and that until
reversal they formed a bar to the re-auditing of the bills and to the appli-
cation for a mandamus to compel it. (Id.)

Statutes do not impose absolute liability upon a town. Neither the Revised
Statutes (1 R. 8. 357, § 8) nor the Code of Civil Procedure (§ 1931) impose
an absolute liability upon towns for all judgments recovered against a sole
commissioner of highways in actions prosecuted by him in his official
name. (Id.) Section 8, above referred to, was repealed by chapter 569 of
Laws of 1890,

Powers of board ; tts action judicial, The board of town auditors have
power to examine and determine whether the action was one the commis-
sioner had the right to prosecute in his official character and whether it
‘was carriod on in good or bad faith. (Id.)
272 Town Boarp, Dortzs or, as Boarp or AvpIt, Evo.

In determining as to the liability of the town the board acts judicially,
and its action cannot be reviewed or controlled by the court through a
writ of mandamus. (Id.)

See, also, Osterhoudt v. Rigney (98 N. Y. 222), and other cases cited on
page 129, ante. —

Jurisdiction of board of town auditors. A board of town auditors is a
tribunal created by statute to allow or reject claims presented against the
town. Its jurisdiction is original, and in determining as to the liability of
the town it acts judicially. All claims against the town must be pre-
sented to and audited by the board, and none can be collected until
audited and allowed by it. (People ex rel. Cochrane v. Town Auditors, 74
Hun, 83.)

The auditing of a claim signifies a hearing or examination, and includes
its adjustment or allowance, disallowance or rejection. (Id.)

While the board isa court organized for the auditing of claims presented
against the town, there is yet no mode of procedure prescribed by which
it is to take proof or obtain knowledge respecting the validity of any claim
presented for audit. (Id.)

It is the habit of such bodies to seek information from any quarter
where it is obtainable, and it is to be presumed that the practice is legiti-
mate; they must acquire knowledge to enable them to act with wisdom in
subservience to established rules. They may act upon their own knowl-
edge acquired by observation in the same manner as town assessors act
respecting the valuation of property to be assessed. (Id.)

The verification of a claim has no obligatory force and may be disre-
garded. (Id.)

A claimant is entitled to the judgment of the board upon each item of
his claim, (Id.)

Each of three persons presented a bill of services as a commissioner of
highways of a town to the board of auditors thereof. These bills specified
the date when the services were claimed to have been rendered and the
charge for each day, but did not specify the particular services or duties
performed and such persons refused to give more specific information
than that such services were rendered upon the highways of the town.
Such bills charged for services rendered upon every week day in December
after the seventh, and substantially on every weck day in January and
February. The board of town auditors audited such bills, and every
item thereof, disallowing each one of said items. Held, that the board
was justified in disallowing the claims. (Id.)

A certiorari to review the action of a board of town auditors must be
obtained before the abstract of accounts has been delivered to the clerk
of the board of supervisors, as that is the last act of the board of auditors.
(Id.)

Where the auditing board of a town rejects a claim as not being a town
charge, and refuses to consider it on its merits, and the claimant has a
clear legal right to have it audited, a mandamus will lie to compel the
board to do its duty. (Matter of Ryan, 6 Misc. Rep. 478; 57 N. Y. St.
Repr. 794; 27 N. Y. Supp. 1691.)
Town Boarp, Dutiks or, as BoARp or Avupit, eto. 273

A town board of excise may employ an attorney, and services performed
by him in defending proceedings to remove its members for official mis-
conduct in refusing to grant licenses on the ground that they were elected
as ho-license commissioners are reasonably necessary within the meaning
of the statute, and his compensation is a town charge. (Id.)

On November 7, 1873, a claim of the plaintiff for $450 was presented to
and audited by defendant. On the tenth of the same month, at another
meeting of the board, the same members being present, it was unanimously
voted that the bill be reduced to $200. On the same day the board
adjourned, after making and signing a summary of accounts and certifi-

certificate were, on November 12, 1878, recorded in the town clerk’s office
and delivered to the supervisors. Held, that the resolution of the board
allowing the relator’s claim at $200, with their action in making and sign-
ing the certificate required by law, in which the claim was included at
that amount, must be taken as their allowance of the claim. (People ex
rel, Smith v. Board of Town Auditors, 5 Hun, 647.) It is the final action
of the board, which consists in making and signing 4 certificate, that
terminates their right to re-consider and re-examine accounts. (Id.)

The certificate of town auditors allowing accounts, regular on its face,
is a siifficient authority for the board of supervisors to proceed and cause
the amount certified to be levied on the town. (People ex rel. Onderdonk
vy. Supervisors of Queens County, 1 Hill, 195.)

It seems such a certificate precludes the supervisors from inquiring as
to the merits of particular items allowed ; and, if laid before them at their
annual meeting, they are bound to act upon it without modification as to
its ammount. (Id.)

A certificate of this nature, purporting in the body of it to have been
made by ‘‘the board of auditors of the town of N. H.,” is sufficient,
though the officers have merely signed their names without adding their
official titles. 1d.)

It need not appear on the face of the certificate that the auditors met at
the proper time and place ; it will suffice if, in point of fact, their meeting
was regular in these respects. (Id.)

Where all the officers constituting the board of town auditors have met,
a majority of them may decide, and their certificate will be valid, though
the supervisor has refused to sign it. (Id.)

437, Saving clause. Nothing in the preceding section,
shall be construed to ptevent any 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 proptiety thereof, as such board may think proper. (Id.
8 168; Laws of 1892, p. 2261.)

Discretion of board. Where no fixed and definite sum is prescribed as a
compensation for services, the board have a discretion and may allow such
sum as they may deem just. (Chase v. County of Saratoga, 33 Barb. 603.)
When, however, the claim to be audited ig for any matter the price of

35
274 Town Boarp, Duties or, as Boarp or Avnpit, Etc.

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 has no dis.
cretion, but must settle or declare the amount according to such law, cus-
tom, authority or contract. (People ex rel. Sherman v. Supervisors of St.
Lawrence, 30 How. Pr. 173.)

See, also, People ex rel. Bliss v. Supervisors of Cortland Co. (15 N. Y.
Supp. 748, and cases there cited).

438. Traveling fees for traveling to subpena witnesses,
what to be allowed. No traveling fees shall be allowed for
traveling to subpcena a witness, beyond the limits of the
county in which the subpcena was issued, or of an adjoining
county, unless the board auditing the account, shall be satis-
tied, by proof, that such witness, could not be subpeenaed with-
out additional travel; nor shall any traveling fees for sub-
poenaing witnesses be allowed, except such as the board audit-
ing the account, shall be satistied were indispensably necessary.
(Id. § 169; Laws of 1892, p. 2261.)

439. Abstract to be made by board for board of super-
visors. Boards of town auditors shall annually make brief
abstracts of the names ,of all persons who have presented to
them, accounts to be audited, the amounts claimed by each of
such persons, and the amounts finally audited by them respec-
tively, and shall deliver such abstracts to the clerk of the board
of supervisors, and the clerk shall cause the same to be printed,
with the statements required to be printed by him. (Id.
§ 170; Laws of 1892, p. 2261.) See form No. 73.

Delivery of abstract final act of board. The delivery of such abstract of
accounts to the clerk of the board of supervisors is the last act of the
board of auditors, and a certiorari to review the action of such board must
be obtained before such delivery. (People ex rel, Cochrane v. Town
Auditors, 74 Hun, 83.) See, also, People ex rel. Smith v. Board of Town
Auditors (5 id. 647), before cited on page 273.

440. Town fire companies, appointment of and filling
of vacancies in. The town board of any town may appoint
in writing, any number of inhabitants of their town, which
they may deem necessary, to be a fire company for the
extinguishment of fires in their town; but no such company,
as herein provided, shall be formed in any incorporated city
or village. Each fire company, thus formed, shall choose a
captain and clerk thereof, and may establish such by-laws and
regulations as may be necessary to enforce the performance,
Towy Boarp, Durtius or, as Boarp or Aupit, ETC. 275

by such firemen, of their duty, and may impose such penalties,
not exceeding five dollars for each offense, as may be neces-
sary for that purpose. Such penalties may be collected by
and in the name of the captains, in any court having cog-
nizance thereof, and, when collected, shall be expended by
the companies for the repair and preservation of their engines
and apparatus. All vacancies which may, at any time, hap-
pen in such companies by death, resignation or otherwise,
shall, from time to time, be filled by the town board. The
electors of any highway district, in which any town fire com-
pany shall have their headquarters, at a special meeting law-
fully called by the town clerk, who is hereby authorized to
call such special meeting may vote, by ballot, a sum of money,
not exceeding four thousand dollars, for the purchase of a fire
engine and apparatus, and for the purchase or lease of suit-
able buildings and grounds for keeping and storing such fire
engine and apparatus and other property of said high-
way district. And whenever said electors shall so vote
said money for the purchase of a fire engine and apparatus
and for the purchase and lease of suitable buildings and
grounds for keeping and storing such fire engine and
apparatus and other property of said highway district,
the commissioners of highways may, with the written con-
sent and approval of the town board, contract for and
purchase for such district a good and sufficient fire-
engine and apparatus, and may contract for and purchase
or lease for such district, suitable buildings and grounds
for keeping and storing such fire engine and apparatus
and other property of said district, at a price uot to exceed
the sum so voted, which engine and apparatus and buildings
and grounds shall be the property of said highway district,
but may be used and cared for by such fire company. The
purchase-price of said fire engine and apparatus and buildings
and grounds shall be assessed and levied upon the property
of said district and collected in the same manner as other
town charges are assessed, levied and collected, except that the
amount thereof shall be put in a separate column upon the
tax-roll, and the board of supervisors of the county shall
cause the sum, as certified by the town board, to be levied
276 Town Boarp, Dutizs or, 4s Boarp or AvpIT, ETO,

upon the taxable property of such highway district. (Id.
§ 171, as amended by Laws of 1894, ch. 201, p. 363.)

See form No. 74.

441. Election of board of town auditors to be deter.
mined by electors. The electors in each of the towns may,
on the application of twenty freeholders residing therein, at
any annual town meeting, determine by ballot whether there
shall be elected, at the next succeeding annual town meeting,
held in the town, a board of town auditors, in and for the
town, independent of the town board in the manner, and
under the restrictions, hereinafter prescribed. (Id. § 172;
Laws of 1892, p. 2262.)

442. Board to be elected. If a majority of the ballots
so cast, shall be in favor of electing a board of town auditors,
there shall be elected, at the next succeeding annual town
meeting, three town auditors, who shall form the board of
town auditors of the town, one of whom shall be elected for
one year, one for two years and one for three years; and
annually thereafter, unless otherwise determined, as provided
in this article, one town auditor, to serve three years. (Id.
§ 173; Laws of 1892, p. 2262.)

443. Powers conferred upon town auditors. Upon the
election or appointment and qualification of any such board
of town auditors in any town, the powers of the town board
of that town, with respect to auditing, allowing or rejecting
all accounts, charges, claims or demands against the town, and
with respect to the examination, audit and certification of
accounts of town officers, and the authorization of town
expenditures, shall devolve upon, and thereafter be exercised
by such board of town auditors, during the continuance of
such board; and with respect to the powers so conferred, and
the duties so imposed, they shall be the town board of the
town during their continuance. No person so elected or
appointed shall hold any other office in the town during the
term for which he is elected or appointed; and if he shall
accept an election or appointment to any other office in the
town, he shall immediately cease to be a town auditor, and
the vacancy in his office shall be supplied in the manner

hereinafter provided. (Id. § 174; Laws of 1892, p. 2263.)
See note to section 167 of Town Law, ante, page 271.
Town Boarp, Dutizs or, as Boarp or Auprt, Etc. 277

444. Town board to appoint temporary board of town
auditors in certain cases. The town board of the town in
which the electors shall determine to elect a board of town
auditors, or a majority of them, shall, within sixty days after
the town meeting where it was so determined, convene at
some suitable place in the town, at the hour of ten o’clock in
the forenoon, and appoint, in writing under their hands and
seals, three persons having the qualifications herein prescribed,
to be town auditors of the town, and shall immediately cause
such appointment to be filed with the town clerk. The per-
sons so appointed shall, within ten days after receiving notice
of their appointment, take, subscribe and file in the office of
the town clerk the oath of office; and thereupon they shall
be the board of town auditors of the town, and shall possess
and exercise all the powers and duties of town auditors, and
shall hold and discharge the duties of the office until the
next annual town meeting to be held in the town after their

appointment. (Id. $175; Laws of 1892, p. 2263.)
See form No. 75.

445. Compensation of such board of town auditors;
vacancies in, how filled. Each of such town auditors shall
be entitled to receive for his services three dollars for each
day, not exceeding ten days in any one year. The supervisor
of the town shall appoint some suitable and competent person
to fill any vacancy occurring in the board of town auditors
until the next annual town meeting. (Id. § 176; Laws of
1892, p. 2263.) See form No. 76.

446. Town meeting may vote to discontinue such
board. At any subsequent town meeting, after the expira-
tion of five years from the determination to elect a board of
town auditors, the electors of the town may determine by
ballot to abolish such board in the same manner as they deter-
mined to establish such board; and thereupon such board
shall be abolished. (Id. § 177; Laws of 1892, p. 2263.)

447. Compensation of town officers, amount of. The
following town officers shall be entitled to compensation at
the following rates for each day actually and necessarily
devoted: by them to the service of the town, in the duties of
their respective offices, when no fee is allowed by law for the
service. The supervisor except when attending the board of
278 Town Boarp, Duttiss or, as Boarp or Avnrt, Etc.

supervisors, town clerks, assessors, commissioners of highways,
justices of the peace, overseers of the poor, inspectors of elec-
tion and clerks of the polls, two dollars per day, each of them,
(Id. § 178, as amended by Laws of 1893, ch. 297, p. 583.)

See, also, as to compensation of town clerks of towns containing a popu-
lation of 20,000 or upwards, except in the counties of Kings and Richmond,
for attending meetings of the board, section 3 of chapter 344 of Laws of
1893, page 241, ante.

448. Poundmasters’ fees. The poundmasters shall be
allowed the following fees for their services, to wit: For tak-
ing into the pound and discharging therefrom every horse,
mule and head of cattle, fifteen cents; for every other beast
ten cents. (Id. § 179; Laws of 1892, p. 2264.)

449. What deemed 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 money authorized to be raised by the vote of a town
meeting for any town purpose.

4. Every sum directed by law to be raised for any town
purpose.

5. All judgments duly recovered against a town.

6. All damages recovered against a town officer for any act
done pursuant to a direction or resolution, duly adopted by the
town board, or at a town meeting duly held; and all damages
against any such officer for any act done in good faith, in his
official capacity, without any such direction or resolution, may
be made a towp charge, by a vote of the town, at a town
meeting duly held.

7. The costs and expenses, lawfully incurred by any town
officer in prosecuting or defending any action or proceeding
brought by or against the town or such officer for any official
act done, shall be a town charge in all cases where the officer
is required by law to so prosecute or defend, or to do such act,
or is instructed to so prosecute or defend, or do such act, by
resolution duly adopted by the town board, or at a town meet-
ing duly held. All town charges specified in this section shall
be presented to the town board for audit, and the moneys
Town Boarp, Durtrss or. as Boar oF AUDIT, ETo. 279

necessary to defray such charges shall be levied on the taxable
property in such town by the board of supervisors. (Id.
§ 180; Laws of 1892, p. 2264.)

What the board must determine. The board must determine the legality
of the claim and whether it is a town charge. Oftentimes the legality and
not the amount of the claim is the main, if not the only, question for
examination. (People ex rel. Myers v. Barnes, 114 N. Y. p. 824, citing
Tenney v. Mautner, 24 Hun, 340; People ex rel. Everett v. Board of
Supervisors, 93 N. Y. 403.) See the above case and other cases cited here-
tofore on pages 271, etc.

450. Excise moneys, how disposed of. All excise moneys
shall be disposed of as directed by the town board of the town
in which such moneys are paid, except in those counties where
the support of the poor is a county charge, in which case such
moneys shall be paid into the county treasury, subject to the
control of the board of supervisors. (Id. § 181; Laws of
1892, p. 2265.)

451. How towns to sue and be sued and to make con-
tracts. Any action or special proceeding for the benefit of a
town, upon a contract lawfully made with any of its town offi-
cers, to enforce any liability created or duly imposed upon
those officers, or the town represented by them, or to recover
any penalty or forfeiture given to such officers, or the town
represented by them, or to recover damages for injury to the
property or rights of such officers, or the town represented by
them, shall be in the name of the town. Any action or spe-
cial proceeding to enforce the liability of the town upon any
such contract, or for any liability of the town for any act or
omission of its town officers, shall be in the name of the town ;
and all contracts made by such officers for and in behalf of
their towns shall be in the name of the town. When such
contracts are otherwise lawfully made, they shall be deemed
the contracts of the town, notwithstanding it is omitted to be
stated therein that they are in the name of the town. (Id.
§ 182; Laws of 1892, p. 2265.)

452. Actions for trespass on town lands. Whenever an
action is brought by a town to recover a penalty for a tres-
pass committed upon its land, and it shall appear upon the
trial that the damages from the trespass exceed ten dollars,
the town shall recover the damages and costs in lieu of the
280 Town Boarp, Duttzs or, as Boarp or AUDIT, ETO.

penalty, and such recovery shall be a bar to any subsequent
civil action for the same trespass. (Id. § 183; Laws of 1899,
p. 2265.)

453. Erection and control of town houses. Sites shall
be purchased and houses erected by the town board in the
name of the town, and shall be controlled by the town board;
and the electors may, from time to time, vote such sum of
money as may be necessary to keep any town-house in repair
and insured, except where the building is to be erected within
the limits of an incorporated village and the town is to con-
tribute but a part of the expense of erecting the building, in
which case the town board and the board of trustees of the
village shall agree upon the terms and conditions of the use,
management, control and repair of the portions of the town-
house for town and village purposes respectively. (Id. § 191;
Laws of 1892, p. 2266.) See, also, provisions of section 190
of same law, cited heretofore on page 235.

454. Tax on dogs. The County Law provides as follows:
Each board of supervisors may impose a tax on dogs within
the several towns in its county, for the purpose of providing
means to pay damages done to sheep by dogs, and make proper
provision for the collection of such taxes. If they do not
exercise the powers herein conferred, the following provis-
ions, so far as they relate to the taxation of dogs and the man-
ner of collecting the same, shall apply to the county and the
towns therein. (Laws of 1892, ch. 686, § 110, p. 1769.) See,
also, sections 111, 112, 113, 126 of same law, cited on pages
160, 161, ante.

455. Duties and powers of fence viewers in case of
sheep or lambs killed or injured by dogs. The County Law
further provides as follows: The owner of any sheep or lambs
that may be killed or injured by dogs, may apply to any two
fence viewers of the town, village or city, where such sheep
or lambs were killed or injured, who shall inquire into the
matter and examine witnesses in relation thereto, 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 sheep
killed, and the number injured, the value of the sheep killed
or injured immediately previous to such killing or injury, the
Towy Boarp, Durtiss or, as Boarp or Avpit, Etc. 281

value of the sheep after being so killed or injured, together
with the amount of their fees. (Laws of 1892, ch. 686, § 118,
p. 1771.)

456. Certificate of fence viewers to be evidence. Such
certificate shall be presumptive evidence of the facts therein
contained, in any civil action or proceeding. (Id. § 119,
p- 1771.)

457. Duties of town board on presentation of such
certificate. Such certificate shall be presented to the town
board at its second annual meeting for audit; and if such
board shall be satisfied by the oath of the person claiming
such damages that he 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, it shall give an order on the supervisor of
the town for the amount which it shall allow, who shall pay
such order out of the funds arising from the provisions of this
article. (Id. § 120, p. 1771.)

&2e form No. 19.

458. Accounts of overseers of the poor in certain coun-
ties. 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 provided at the expense of
the towns, an account of all matters transacted by them,
relating to their official duties; of all monies 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 persons applying for
relief, and ordered to be relieved as aforesaid ; the day and
year when they were admitted to have relief; the weekly or
other sums of money allowed for that purpose, and the cause
of giving such relief. (1 R. S. 627, § 51; Birdseye’s Rev.
Stats., etc., 2264.)

See, also, the provisions of chapter 420 of Laws of 1890, cited here-
after on page 300.

459. Same, how audited and settled. On the Tuesday
next preceding the annual town-meeting of every town, the
overseers of the poor shall lay the said original books before

36
282 Town Boarp, Dotiss or, 4s Boarp or AvpIT, ETo.

the board of town auditors, together with a just and true
account of all monies 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 overseers for monies
paid, unless it shall appear that such payment was made
pursuant to a legal order. (Id. § 52.)

See, also, provisions of chapter 420 of Laws of 1890, above referred to.

Omission to produce books does not render audit invalid, The omission of
an overseer of the poor to bring the overseer’s book before the town
board, and an audit of his account without a comparison of the items in,
the account with those in the book, are irregularities merely, and do not
render the audit invalid. (Osterhoudt v. Rigney, 98 N. Y. 222.)

Action of board within its jurisdiction conclusive. It seems that the act
of 1872, chapter 161, ‘‘for the protection of taxpayers,” has not abrogated
the rule that the acts of a board of audit within its jurisdiction, in the
absence of fraud or collusion, are final and conclusive, and cannot be
questioned in a collateral proceeding. (Id.)

An excessive allowance, or an erroneous conclusion by the board, upon
the facts, does not constitute waste or injury to the property of the town
within the meaning of the act. (Id.)

No power to audit claims previously rejected. A town board of audit
has no power to audit and allow claims which have been passed upon and
rejected by a former board. (Id.)

Rejection must have been on the merits, It seems, however, that where a
prior claim has been disallowed because not presented in proper form, or
not properly verified or accompanied with proper vouchers, or for any
reason not involving a determination on the merits, it may be presented to
and audited by a subsequent board. (Id.)

What overseer may properly charge in account. If an overseer of the
poor, having money for the support of the poor in his hands, makes a
contract with another for the support of a pauper, that is within the
amount which he has a right to furnish, he may properly charge it in
account, and retain it in his settlement with the board of town auditors,
(Robbins v. Woolcott, 66 Barb. 63.)

If he becomes personally liable upon such contract, by reason of his not
having obtained an order for the support of the pauper, it is not fraudulent
for him to protect himself against such personal liability upon his con-
tract by retaining the amount thereof out of money in his hands. (Id.)
Town Boarp, Dutixzs or, as Boarp or Avpit, etc. 283

460. Penalty for not producing books, etc. Every per-
son 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 two hundred and fifty dollars,
to be recovered by and in the name of the overseer of the
poor of such town. (Id. § 53.)

461. Allowance to overseers of poor for costs, etc. In
auditing the accounts of the overseers of the poor, by the board
of town auditors, allowance shall be made to them, for all costs
to which they may have been subjected, or which shall have
been recovered against them, in any suit brought by them pur-
suant to law; and they shall also be allowed the same daily
pay, for attending to any such suit, as is allowed them for
the performance of their official duties. (1 R.S. 6380, § 67;
Birdseye’s Rev. Stats., etc., 2266.)

462. Same, how credited. Such allowance may be cred-
ited to them, in their accounts for monies collected for penal-
ties, and may be deducted from such monies; and the balance
of such penalties shall be paid to their successors in office, or
to the county treasurer, as directed by law, in respect to such
penalties. (Id. § 68.)

463. Same, when to become town charges. If there be
not sufficient monies in their hands to satisfy such allowances,
the same shall be paid as other town charges. (Id. § 69.)

464, Names, etc., to be entered in books kept by over-
seers of the poor in certain counties. In these counties the
board of supervisors of which have adopted the act of 1845,
“relative to the temporary relief of the poor in the county of
Livingston, and such other counties as may adopt the pro-
visions of this act,’ the overseers of the poor shall keep a
book, to be procured at the expense of the town, in which
they shall enter the name, age, sex and native country of
every poor person who shall be relieved or supported by them,
together with a statement of the causes, either direct or indi-
rect, which shall have operated to render such person a pauper,
so far as the same can be ascertained. They shall also enter
in such book a statement of all moneys received by them,
when, and for whom, and on what account received, and of all
284 Town Boarp, Dourrzs or, as Boarp or AvpIt, ETc.

moneys paid out by them, when, and to whom paid, and on
what authority. (Laws of 1845, ch. 334, § 3; Birdseye’s
Rev. Stats., ete., 2274.)

465. Books to be laid before town auditors. On the
Tuesday next preceding the annual town meeting, in every
year, and also on the Thursday next preceding the annual
meeting of the board of supervisors of such county in every
year, the overseers of the poor shall lay the said book before
the board of town auditors, together with a just and true
account of all moneys received and expended by them for the
use of the poor since the last preceding meeting of the said
board of town auditors. The said board of auditors shall com-
pare said account with the entries in the poor book aforesaid,
and shall examine the vouchers in support thereof, and audit
and settle the same, and state the balance due from the overseers,
or to them, as the case may be. The said account shall be filed
with the town clerk, and at every annual town meeting the
town clerk shall produce such poor accounts for the then pre-
ceding year, and read the same if required by the meeting.
(Id. § 4; Birdseye’s Rev. Stats., etc., 2274.)

466. Such accounts, how audited. The accounts of
overseers of the poor for their services in affording the relief
and support mentioned in this act, shall be audited, certified,
levied, and collected and paid in the manner now provided by
law in respect to other town accounts. (Id. § 5; Birdseye’s
Rev. Stats., etc., 2274.)

467. Certificate of town auditors, what to contain. At
the annual meeting of the board of town auditors on the
Thursday preceding the annual meeting of the board of super-
visors, the said board of town auditors shall make a certificate to
besigned by a majority of the board, specifying the name, age,
sex and native country of every person who shall have been
relieved or supported by the overseers of the poor, during the
then preceding year, and stating the causes, either direct or indi-
rect, which shall have operated to render such person a pauper,
and the amount of money expended for the use of each and
every person so relieved or supported as allowed by the board
of auditors, together with the amount allowed to each over-
seer for services rendered in relation to the temporary relief
Town Boarp, Durtzs or, 4s Boarp or Avpit, Etc. 285,

of the poor as aforesaid; which certificate the said board of
auditors shall cause to be delivered to the superintendents of
the poor of such county, or one of them, on or before the first
day of December then next. (Id. § 6; Birdseye’s Rev. Stats.,
etc., 2274.) See form No. 77%.

468. Estimates by town auditors, for ensuing year, of
sum required for temporary relief and support of poor.
The board of town auditors shall also at their annual meeting
mentioned in the last preceding section, 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
preceding 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 super-
visors 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 charges, and to be paid to the overseers of the
poor of such town. (Id. §7; Birdseye’s Rev. Stats., etc., 2275.):

469. Reports of commissioners of highways. The com-
missioners of highways of each town shall make to the town
board, at its first meeting in each year, a written report:
stating,

1. The labor assessed and performed ;

2. The sum received by them for penalties, commutations
and all other sources, and an itemized account of all moneys.
paid out during the year, with receipts in full by the respec-
tive parties to whom such money was paid ;

3. The improvements which have been made on the high-
ways and bridges, during the year immediately preceding
such report, and the state of such highway and bridges; they
shall also make at the second meeting of said board in each
year, a statement of the improvements necessary to be made
on such highways and bridges, and an estimate of the proba-
ble expense thereof, beyond what the labor to be assessed in
that year will accomplish ; a duplicate of which shall be deliv-
ered by the commissioners to the supervisor of the town, who-
shall present such duplicate statement to the board of super-
286 Town Boarp, Douttiss or, as Boarp or AvDIT, ETC.

visors, who shall cause the amount so estimated, not exceeding
five hundred dollars in any one year, to be assessed, levied and
collected, in such town, in the same manner as other town
charges. (Laws of 1890, ch. 568, § 19; Laws of 1892, p.
2186.) See forms Nos. 79, 80.

470. Commissioners of improvements in certain towns
of this state. In any town in this state having a total popu-
lation of over four thousand inhabitants, exclusive of those
residing within the corporate limits of any incorporated city
or village in said town, and adjoining a city having a popula-
tion of more than one million inhabitants, the supervisor is
hereby authorized to appoint five commissioners of local
improvements, by a writing signed by him and filed in the
town clerk’s office of said town. The commissioners so
appointed shall be residents, freeholders, and electors in such
town, and shall hold no other office therein. The said per-
sons so appointed shall be a body corporate and shall be known
as the “commissioners of improvements” of such town, in
which name they may sue and be sued in any court of com-
petent jurisdiction. (Laws of 1889, ch. 453, § 1; Birds-
eye’s Rev. Stats., ete., 3096.)

471. Same, powers of. The said commissioners of
improvements shall have power to examine into and consider all
matters relative to supplying such town, or any portion thereof
outside the corporate limits of any incorporated village, with
pure and wholesome water, and to the opening, working,
repairing, improving, and lighting of highways, roads, streets,
and public places therein, and for that purpose they shall have
power to employ engineers, surveyors, and such other persons
as may be necessary, and, from time to time, adopt such plans
for such purposes as shall be deemed most feasible, advan-
tageous, and beneficial to said town, and they shall have power
and authority over any and all highways, roads, street, and
public places in such town outside the corporate limits of any
incorporated city or village, and may change the grade
thereof, and lay water pipes through or under any of the same
and erect street lamps or other instruments for lighting the
same thereon. (Id. § 2, as amended by Laws of 1893, ch.
417, p. 878.)
Town Boarp, Dortrs or, 4s Boarp or Avunit, Etc. 287

472. Same; to file bond; term of office; vacancies, how
filled. Each of the commissioners appointed as aforesaid
shall, within twenty days after receiving notice of his appoint-
ment, and before entering upon the discharge of duties of his
office, execute and deliver to the supervisor of the said town
a bond, in the penalty of ten thousand dollars, with sutticient
sureties, to be approved by the board of town officers, con-
ditioned for the faithful performance of his duties, and,
within thirty days after the such appointment, the said com-
missioners shall meet and organize by the election of one of
their number as president of said commissioners of improve-
ments, one of their number secretary thereof, and one of their
number treasurer. The said officers shall hold their respec-
tive offices for one year, and until their successors shall be
chosen. Whenever a vacancy shall occur in the said commis-
sioners through the death, resignation, or refusal to act of any
of said commissioners the remaining commissioners shall be
empowered to appoint a suitable person or persons, to fill any
place vacated as aforesaid, and in case the said remaining com-
missioners shall fail or neglect to fill any such vacancy for
a space of sixty days, the supervisor of said town shall have
the power to fill the same by appointing some suitable person
or persons; in every case the person or persons appointed to fill
any such vacancy or vacancies shall be an elector and freeholder
of said town, and before entering upon his duties shall exe-
cute and deliver the bond hereinbefore provided; and there-
upon shall have vested in him or in them, the same powers
and authority as if originally appointed under this act. No
commissioner shall receive any compensation for his services
under this act, nor shall be interested in any contract entered
into by said commissioners. (Id. § 3.)

473. Nature of such improvements to be certified by
commissioners; election to determine the question as to
expenditures for improvements. Within three months
after the appointment of said commissioners, and at any time
thereafter not to exceed twice in any one year, they shall cer-
tify in writing the nature of the improvements to be made
and the estimated cost thereof, which said certificate shall be
tiled in the office of the town clerk, of such town. Within
288 Town Boarp, Dutixzs or, as Boarp or AvnIT, Eto.

ten days after the said certificate shall be filed, the town clerk
shall give notice of a special election to vote upon the ques-
tion of expending said sum of money for such improvements.
Said notice of such election shall be given by posting not less
than twelve printed notices in conspicuous places in said town,
not less than ten days nor more than twenty days prior to the
time of holding the same, and by publishing the same notice
in a newspaper printed in the said town, if any, and if none,
then in two or more newspapers published in the county in
which said town is situated. Said election shall be held in
said town at the town hall or in case there shall be no town
hall in said town at such place as shall be designated by the
said town clerk in said notices, and the polls shall be open
from two o’clock in the afternoon until sunset. At such elec-
tion no person shall be permitted or entitled to vote unless he
shall be a qualified elector of the said town residing outside
of the corporate limits of any incorporated city or village in
said town, and he shall have been assessed for real or personal
property upon the last preceding assessment-roll of said town,
and he is still the owner thereof, or he shall have subsequently
acquired title to real estate in said town outside of the cor-
porate limits of any incorporated city or village, and, if such
real estate shall have been acquired by purchase, that his con-
veyance thereof shall have been duly recorded, or the husband
of a woman who is the owner of and assessed for real or per-
sonal estate as aforesaid. At such election the inspectors shall
be the supervisor, town clerk, and one of the justices of the
peace of said town, to be designated by the aforesaid commis-
sioners. The ballots to be voted at said election shall contain
the words “For raising money for local improvements,” or
“ Against raising money for local improvements.” The said
inspectors of such election shall certify the result thereof in
writing, and the same shall be entered at large in the records
of said town by said town clerk, and a copy of said record
shall be delivered to said commissioners. In case the majority
of the ballots cast shall contain the words “ For raising money
for local improvements,” the said commissioners shall be
authorized to expend said money for said purpose specified
in said certificate, and the same shall be obtained from the

1
Town Boarp, Durizs or, As Boarp or AvDIT, ETc. 289

sale of the bonds of such town as hereinafter provided. (Id.
§ 4, as amended by Laws of 1893, ch. 417, p. 879.)

474. Powers of said commissioners to contract for and
take land, etc. The said commissioners of improvements
shall have power to contract for, and purchase, and take by
deed or other instrument, in the name of such town, all lands,
tenements, hereditaments, rights or privileges whatever, which
may be required for any of the purposes of this act, and to
contract for the execution of the work or any portion thereof,
and the supply of necessary materials, or of any portion
thereof ; and the commissioners and their agents and employees
are authorized to enter upon any land or water for the purpose
of making surveys, and to agree with the owner or owners of
property, real or personal, as to the amount of compensation
to be paid such owner, and in case said commissioners shall
be unable to agree with any person or corporation owning or
having an interest in any property, real or personal, or any rights
or interests therein, required for any of the purposes of this
act, the said commissioners may, in their eorporate name,
acquire such lands, rights, interests, or easements, in the man-
ner and by the same proceedings provided in and by chapter
one hundred and forty of the laws of one thousand eight hun-
dred and fifty, so far as the same may be applicable. All
property, rights, or easements thus acquired, shall vest in and
become the property of such town. (Id. § 5.)

475. Town bonds to pay for suchimprovements. All
moneys that may be required to make such improvements and
to perform such work, and the expenses of the said commis-
sioners in connection therewith, shall be borrowed upon the
credit of the said town upon the bonds thereof, and for that
purpose, the supervisor of said town shall, upon the requisi-
tion of the said commissioners of improvements, issue bonds
of said town, which shall be signed by him as such supervisor
and countersigned by the town clerk and by the chairman of
said commissioners, and deliver the same to the treasurer of
said commissioners, from time to time, to the amount that it
shall be certified by said commissioner of improvements, has
become due for work done or materials furnished upon said

37
290 Town Boarp, Dutixs or, as Boarp or Avni, Ero.

work and imprevements, and to the amount that it shall like-
wise be certified that contracts for such work or materials have
been entered into by said commissioners, but the amount to
be borrowed by any such town for such improvement, shall
not exceed in the aggregate the sum of three hundred and fifty
thousand dollars. The said commissioners shall sell the bonds
received by the said treasurer, at not less than the par value
thereof and apply the proceeds thereof to the payment of
expenses incurred by them under this act for the purposes
herein provided for. (Id. § 6, as amended by Laws of 1893,
ch. 417, p. 880.)

476. Same; amount of; interest. The bonds issued for
the payment of the expenses as aforesaid shall be in amounts
not less than five hundred dollars each and shall bear interest
not to exceed four per centum per annum, and the first five
thousand dollars secured by said bonds shall become due and
payable not later than on the first day of May ten years after
the date of said bonds, and not less than five thousand dollars
secured by said bonds shall become due on the first day of
May in each and every year thereafter, until the whole amount
thereof shall have become due, and the interest on said bonds
shall become due and payable on the first days of November
and May in each year, until the principal of said bonds shall
become due and payable, respectively ; and a record of all
such bonds so issued shall be kept by the town clerk of said
town, in a book especially provided for that purpose, showing
the number, date, and amount of each bond, the rate of inter-
est and the date when the same is due and payable, the
amounts of principal and interest paid and unpaid thereon,
and all details relating to the issue, sale, and redemption
thereof. (Id. § 7.)

477. Same; interest, how paid. There shall be annually
levied and assessed upon the taxable property of the said town
outside of the corporate limits of any incorporated city or vil-
lage, by the board of supervisors of the county in which it is
located, and collected, in the same manner that other town
charges are levied, assessed, and collected, such sums of money
as may be necessary to pay the interest on the said bonds, and
the principal thereof, as the same becomes due, and the said
Town Boarp, Durizs or, 4s Boarp or Auprr, Ero. 291

moneys when collected shall be paid by the receiver of taxes
or collector of said town to the supervisor thereof, and by the
said supervisor applied to the payment of the interest due on
said bonds and the principal thereof as the same becomes due ;
and the said supervisor shall, at the time of making his annual
account to the board of town auditors of said town, make a
true and full account of all moneys received by him for the
purpose aforesaid, and deliver to said board of auditors vouch-
ers for all moneys expended by him for the payment of the
principal and interest of the aforesaid bonds, and a copy
of the said report of the said supervisor shall be entered at
length upon the records of the town by the town clerk
thereof. (Id. § 8.)

478. Such commissioners to make annual report. The
said commissioners of improvements shall annually make and
deliver to the board of town auditors a full and detailed
account of all moneys received by them from the sale of the
bonds as aforesaid, and the manner in which it has been
expended, with vouchers for the payment thereof, which said
account shall be verified by two of the officers of said corpora-
tion, and, upon the completion of their work, or the expiration
of their term of office, the said commissioners shall make and
deliver a final account in the same manner, and deliver to the
said board of town auditors any moneys or property that may
be in the possession of the said commissioners belonging to the
said town. The accounts presented by the commissioners
shall be entered upon the minutes of the town by the town
elerk thereof, and if, at the final accounting the said accounts
shall be correct, the board of town auditors may, by resolu-
tion, authorize the supervisor to cancel the bonds given by the
said commissioners. (Id. § 9.)

479. Application of said act, chapter 453 of Laws of 1889.
This act shall apply to any of the towns in this state men-
tioned in section one, notwithstanding the provisions of any
private or local act affecting any such town. (Id. § 10.)

480. Other acts relating to such commissioners. The
Laws of 1893, chapter 442, entitled “ An act to authorize the
payment of debts in certain towns” provides by section one that
in the towns in which the said commissioners have been
292 Town Boarp, Dortizs or, 4s Boarp or Avnit, ETe.

appointed, as provided by said chapter 453 of Laws of 1889, in
which the proceeds of the sale of the bonds issued under the
provisions of that act, have been insufficient to pay in full the
debts contracted by such commissioners in making and continu-
ing the improvements authorized by any election held in such
town as provided in said act, the said debts so contracted
shall be paid by said town. (Laws of 1893, p. 927.)

When the commissioners have determined the total amount
owing by them, they are required to certify in writing to the
supervisor of the town the amount due each claimant and the
nature of each claim. (Id. § 2.)

The supervisor is directed to borrow upon the credit of the
town the amount necessary to pay such debts, not exceeding,
in the aggregate, $15,000, and for that purpose to issue bonds
of such town which are to be signed by him and countersigned
by the town clerk, and by the chairman of the commissioners
and he shall deliver the same to the treasurer of such commis-
sioners. The said commissioners are to sell such bonds at not
less than the par value thereof and to apply the proceeds
thereof to the payment of the debts owing by such commis-
sioners. (Id. § 3.)

Such bonds are to be in amounts not less than five hundred
dollars each, and are to bear interest not to exceed four per
rentum per annum. The first five thousand dollars secured
by said bonds shall become due and payable not later than on
the first day of May, in the year next succeeding the time of
the payment of the last bond already issued by said commis-
sioners for the payment of the improvements made by them,
and not less than five thousand dollars secured by said bonds
shall become due on the first day of May, in each and every
year thereafter, until the whole amount thereof have become
due, and the interest on said bonds shall become due and pay-
able on the first days of November and May in each year,
until the principal of said bonds shall become due and payable,
respectively ; and a record of all such bonds so issued shall be
kept by the town clerk of said town, in a book especially pro-
vided for that purpose, showing the number, date, and amount
of each bond, the rate of interest and the date when the same
is due and payable, the amounts of principal and interest paid
Town Boarp, Durtzs or, as Boarp or Avuprt, rc. 293

and unpaid thereon, and all details relating to the issue, sale,
and redemption thereof. (Id. § 4.)

There shall be annually levied and assessed upon the tax-
able property of said town outside of the corporate limits of
any incorporated city or village by the board of supervisors of
the county in which it is located, and collected, in the same
manner that other town charges are levied, assessed, and col-
lected, such sums of money as may be necessary to pay the
interest on the said bonds, and the principal thereof, as the same
becomes due, and said moneys when collected shall be paid by
the receiver of taxes or collector of said town to the super-
visor thereof and by said supervisor applied to the payment
of the interest due on said bonds and the principal thereof as
the same becomes due; and the said supervisor shall, at the
time of making his annual account to the board of town audi-
tors of said town, make a true and full account of all moneys
received by him for the purpose aforesaid, and deliver to said
board of auditors vouchers for all moneys expended by him
for the payment of the principal and interest of the aforesaid
bonds, and a copy of the said report of the said supervisor
shall be entered at length upon the records of the town by the
town clerk thereof. (Id. § 5.)

481. Notice of meetings of the town board. It appears
to have been the practice heretofore for the clerk of the board
of supervisors to send a notice to the supervisor of each town,
informing him of the annual meeting of the board, inclosing
a blank for the use of the members to be filled up by them.
It will be well for the supervisors, or some member of the
town board, at least ten days before the meeting, to put up or
publish notice of the time and place of those meetings so that
persons having claims to present may be present with their
claims properly verified. See as to times of meeting of such

board, page 267, ante.

Majority may act. 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 ex rel. Onderdonk v. Supervisors of Queens Co., 1 Hill, 195.)

482, Expenses of school books for indigent pupils a
town charge. It is provided by section 6 of chapter 421 of

Laws of 1874 that in every case arising under that act where
294 Town Boarp, Duties or, as Boarp or Avnit, ET.

the parent, guardian or other person having the control of
any child between the said ages of eight and fifteen* years, is
unable to provide such child for said fourteen weeks with the
text-books required to be furnished to enable such child to
attend school for said period, and shall so state in writing to
the said trustee, the said trustee shall provide said text-books
for said fourteen weeks at the public school for the use of
such child, and the expense of the same shall be paid by the
treasurer of said city or the supervisor of said town on the
certificate of the said trustee, specifying the items furnished
for the use of such child. (Laws of 1874, p. 534; Birdseye’s
Rev. Stats., ete., 594.)

By chapter 671 of Laws of 1894, entitled “ An act to pro-
vide for the compulsory education of children,” which act
takes effect January 1, 1895, and is to be known as title 16 of
the “ Consolidated School Law,” provisions are made similar to
those contained in said chapter +21 of the Laws of 1874, which
has been known also as the Compulsory Education Law ; said act
of 1894 does not in terms repeal the act of 1874, but repeals
all acts or parts of acts inconsistent therewith. There is no
provision contained in the act of 1894 for furnishing text-books
to children whose parents, etc., are unable to provide them.

483. Compensation of commissioners of excise. By
section 1 of chapter 271 of Laws of 1893, amending section
8 of chapter 401 of Laws of 1892, each commissioner of
excise of a town shall receive compensation at the rate of three
dollars for each day of actual attendance upon the meetings
of the board of excise of the town, which shall be a town charge.
A commissioner of excise shall not demand or receive for his
services any other compensation, fee or reward than the salary
or compensation provided for in that section. (Laws of 1893,
p. 548.)

484. Filling of vacancies in town offices. See section 65
of the Town Law, cited on page 210, ante, as to the duties of
the town board in the appointment of persons to fill such
vacancies, and forms there referred to.

485. Destruction of garbage, etc., by fire in towns or
villages. Chapter 666 of Laws of 1894 provides as follows:

* So in original, but probably intended for ‘‘ fourteen.”

 
Town Boarp, Duriss or, as Boarp or Avpir, ETc. 295

Within any village having over ten thousand inhabitants it
shall be lawful for the trustees of such village, and within
any town having over ten thousand inhabitants, or within any
district in any such town established by the town board of
such town, it shall be lawful for the town board of such town,
to provide for the collection of and to cause to be consumed
by fire or heat and to prohibit the throwing, casting or deposit
in any body or stream of water, or upon any ash heap or other
place than such as may be provided by them within such vil-
lage, town or district, any animal or vegetable refuse, dead
animal, carrion, offal, swill or garbage. And it shall be lawful
for the town board of any such town, or the trustees of any
such village, to contract for the collection and for the con-
sumption by heat or fire of any such refuse or other aforesaid
matter, or for the purchase, maintenance and operation of any
appliances for the collection and consumption thereof. (Laws
of 1894, ch. 666, § 1, p. 1677.)

Any person offending against any such provision as afore-
said made by any such town board or trustees for the collec-
tion, or for the prohibition of the throwing, casting or deposit
of any such refuse or other aforesaid matter shall be deemed
guilty of a misdemeanor. (Id. § 2.)

Any expense incurred in any town, or any district in any
town, pursuant to the provisions of this act shall he levied,
assessed and collected upon the taxable property in the town
or district as to which the same is incurred in the same man-
ner at the same time and by the same officers as the town
taxes, charges or expenses of such town are assessed, levied
and collected, and shall be paid over to the supervisor of such
town, and by him applied to the payment of such expense.
Any expense incurred in any village, pursuant to the provis-
ions of this act, shall be annually raised as a part of the
expenses of such village, and shall be levied, assessed and col-
lected in the same manner that other expenses of such village
are raised and shall be kept separate from the other funds of
such village and shall be applied by the trustees thereof to the
payment of such expense. (Id. § 3.)

This act shall take effect immediately. (Id. § 4.)

486. Purification of water and sewage ; contracts there-
296 Town Boarp, Duties or, ss Boarp or Avni, ET.

for. Chapter 667 of Laws of 1894 provides-as follows: The
loeal authorities of the several cities, towns and villages of the
state having charge of the supply of water and the care of
sewerage in their respective localities, are hereby authorized,
on behalf of their cities, towns and villages, respectively, to
enter into contracts with the owners of any process or appa-
ratus for the purification of water and sewerage whether pro-
tected by patents or not, and either contract for the use of
apparatus and process for a term of years or for the purchase
of the same as to them shall seem advisable. (Laws of 1894,
ch. 667, § 1, p. 1678.)

487. Construction of drains and sewers in towns, By
section 6 of chapter 545 of Laws of 1893, entitled * An act to
provide for the construction of drains, sewers and culverts in
towns, unincorporated villages and hamlets,” as amended by
chapter 328 of Laws of 1894, the following duties are
imposed upon the town board and town clerk, relating to
the apportionment of the expenses incurred by the com-
missioners appointed under the provisions of that act: The
town board shall consider, and if necessary, modify and
correct such apportionment, after notice of the fact of its
having been received by such board, and that for a period of
not less than three weeks it will be open for examination by
any party interested or affected thereby, at the town clerk’s
oftice, shall have been published for not less than three weeks
in two newspapers published in the county in which the town
is situated, twice in each week, and shall have been posted in
at least five public places in said town, and after the said board
shall at a time and place to be specified in such notice, have
heard any and all objections which may be made thereto.
The amount which shall be so determined by the town board
as being properly chargeable to the respective owners and
upon the several pieces of land benefited by such work, shall
be reported to the board of supervisors of the county and be
included in the tax which shall be next levied and imposed by
the board of supervisors of the county upon the property of
said town embraced in such apportionment, and shall be raised
in the same manner as the other taxes of the town, and when
so raised and collected shall be paid over to the supervisor,
Town Boarp, Duttss or, as Boarp or Avpit, Eto. 297

whose duty it shall be to pay the same to the contractor and
superintendent employed in the execution of the work, and
to any other parties who are entitled to receive compensation
for services rendered or materials furnished in the premises.
The town board, if it deem it for the best interests of the
town, may cause bonds to be issued in payment for such work.
Such bonds shall be a town charge and shall be signed by the
supervisor and town clerk of the town and may be made pay-
able at such times not exceeding ten years from the issue
thereof as the board may deem advisable and shall bear interest
at arate not exceeding five per centum per annum. Such
bonds shall be sold by the supervisor at not less than par and
the proceeds shall be paid by the supervisor to the persons
who are entitled to compensation for services rendered or
materials furnished pursuant to this act. Where bonds are
issued by the town, payment on such work may be made in
installments not exceeding three-fourths of the contract price
of the work then completed, with the written approval of the
superintendent of such work and the supervisor of the town.
No bonds shall be issued in excess of three-fourths of the con-
tract price of the work completed at the time of such issue until
the whole work has been completed and an order of the supreme
court has been made fixing the sum to be paid as required by
this act. Upon the completion of the work and before the
issuance of bonds for the balance of the contract price remain-
ing due, the same proceedings shall be had as are provided by
section five of this act, except that if the work is not approved
by the court the balance remaining due shall not be paid until
such approval is obtained. The amount of the principal and
interest of such bonds, when due, shall be levied by the board
of supervisors of the county on the property benefited by such
improvement in the proportion fixed by the assessors and
approved by the town board pursuant to this act, and shall be
collected as other town taxes, and when collected shall be
applied by the supervisor of the town in payment of the prin-
cipal and interest of such bonds. If the persons owning lands in
a portion of a town outside of an incorporated village or city
have heretofore determined to construct a sewer system in
pursuance of this act, or have constructed such system and the
38
298 Town Boarp, Dourizs or, as Boarp or AupIt, ETO,

expense therefor has not been paid, the town board of such
town may cause bonds to be issued to raise the amount of
such expense in the manner provided hereby. (Laws of 1894,
ch, 528, § 6, p. 605.)

Section $8 of said chapter 545 of Laws of 1893 provides as
follows: The affidavits of the publication of the notice that
an apportionment has been made and of the posting of such
notice, shall be filed in the county clerk’s office with a dupli-
cate original apportionment made by the town assessors, and
shall be attached to the contract theretofore filed in that
office. The validity of any assessment or tax imposed here-
under shall not be affected or impaired by the fact that the
affidavits of publication and of posting required by this act
shall not have been filed with the county clerk, or by the fact
that any of the notices required by this act shall not have
been posted in the form and manner by this act required.
The payments to be made under this act shall be entitled to
preference over other charges payable out of the money col-
lected for town purposes. The care and preservation of the
drain, sewer or culvert when completed shall be attended to
by the highway commissioner and shall be a town charge.
(Laws of 1893, p. 1172.)

488. Establishment of lamp or street lighting districts,
The provisions of chapter 255 of Laws of 1892, entitled “ An
act to authorize the several towns of this state to establish
lamp or lighting districts outside the limits of any incorpo-
rated village or villages therein, and to provide for the light-
ing of the public buildings, streets, avenues, highways and
public places in said districts” are as follows:

It shall be lawful for the town board of any town in this state
to establish, outside the limits of any incorporated village or
villages therein, lamp or lighting districts, and to contract for
the lighting of the streets, avenues, highways, public places.
and public buildings in said districts, upon such terms, and for
such time or period, not exceeding three years, as the town
board may deem proper or expedient. (Laws of 1892, ch.
255, p. 518, § 1.)

No contract for the lighting of the streets, avenues, high-
ways, public places or buildings in any lamp or lighting dis-
Town Boarp, Duties or, 4s Boarp or Avni, Etc. 299

trict established under this act shall be made, unless a petition
for such lighting, signed by not less than twenty-five of the
taxable inhabitants of said district, or a majority of the tax-
payers thereof, shall have been filed with the town clerk at
least thirty days before entering into any such contract. (Id.
§ 2.)

The town board, upon the filing of such petition, shall cause
notice of the same to be published for two weeks in one or
more of the newspapers published in such town, or if no news-
papers be published therein, then by posting said notice in at
least six public or conspicuous places in said district of the
filing of said petition, and of the time and place when the
same will be acted upon by said town board. Said notice to
be published or posted shall, in addition to the requirements
above mentioned, contain a description of the lighting or lamp
districts. (Id. § 3.) See form No. 81.

The amount of any contract that may be entered into pur-
suant to the provisions of this act, shall be assessed, levied and
collected upon the taxable property in said district in the same
manner, at the same time, and by the same officers as the town
taxes, charges or expenses of the town in which said district
is located are now assessed, levied and collected, and shall be
paid over by the supervisor to the corporation, company, per-
son or persons furnishing or supplying said light. (Id. § 4.)

This act shall take effect immediately. (Id. § 5.)

489. Extraordinary repairs of highways and bridges.
See section 10 of the Highway Law, cited on page 258, ante, as
to the duties of the town board in regard to such repairs.

490. Auditing expense thereof. See section 11 of the
Highway Law, cited on page 258, ante, as to the duties of the
town board in auditing expenses of such repairs.

491. Accounts therefor, how made out. See provisions
of section 12 of the Highway Law, cited on page 258, ante, as
to such accounts, their verification, etc.

492. Audit of damages, without action for damages by
reason of defective highways or bridges. See section 18
of the Highway Law, cited heretofore on page 258, as to the
cases in which these damages may be audited by the town
board and their duties in regard thereto.
300 Town Boarp, Duties or, as Boarp or Aunt, Ete.

493. Annual highway tax in town voting in favor of
money system. See section 53 of the Highway Law, as
amended by chapter $12 of the Laws of 1893, cited hereto-
fore on page 259, as to duties of the town board in regard to
this tax.

494. Application for authority to towns to borrow
money for bridges, etc. See section 69 of the County Lav, as
amended by the Laws of 1894, chapter 163, cited heretofore on
page 222, for the duties of the town board under its provisions.

495. Highways by dedication. See section 80 of the High-
way Law, cited heretofore on page 261, as to consent of town
board to laying out or altering a highway in their town.

496. Expenditure of surplus moneys of towns. Chap-
ter 164 of Laws of 1891, entitled “An act to extend the
powers of town boards,” provides as follows: The supervisor,
town clerk and justices of the peace, or a majority thereof, in
any town in this state, may refund the surplus moneys for
which no provision for expenditure is made, belonging to said
town, for the purposes of redemption of outstanding bonds
or for improvements in said town. (Laws of 1891, p. 346,
ch. 164, § 1.)

By section 2 of the same act, all acts or parts of acts incon-
sistent therewith are thereby repealed.

497. Provisions of act, chapter 420 of Laws of 1890, as
to accounts of overseers of the poor, and action to be
taken upon such accounts by boards of town auditors.
Chapter 420 of Laws of 1890, entitled “An act relating to
accounts of overseers of the poor, and the action to be taken
upon such accounts by the boards of town auditors in the
various towns of the state,” provides as follows :

The overseers of the poor in the various towns of the state
who receive and expend money for the relief and support of
the indigent poor in their respective towns shall keep books
to be procured at town expense in which they enter the name,
age, sex and native country of every poor person who shall
be relieved or supported by them, together with a statement
of the causes, either direct or indirect, which shall have oper-
ated to render such person a pauper so far as the same can be
ascertained. They shall also enter upon such books a state-
Town Boarp, Duttzs or, As Boarp or Avpit, ETc. 301

ment of all moneys received by them, when and from whom
and on what account received, and of all moneys paid out by
them, when and to whom paid and on what authority; also a.
statement of all debts contracted by them as such overseers,
the names of the persons with whom such debts were con-
tracted, the amount and consideration of each item, the names.
of the persons for whose benefit the debts were contracted,
and if the same have been paid, the time and manner of such
payments. (Laws of 1890, ch. 420, § 1, p. 778.)

On the Tuesday next preceding the annual town meeting in.
every year the overseers of the poor shall lay the said books.
before the board of town auditors in their town together with
a just and true itemized account of all moneys received and.
expended by them for the use of the poor since the last pre-
ceding meeting of the said board of town auditors. The said
board of town auditors shall compare said account with the
entries in the books aforesaid, and shall examine the vouchers.
in support thereof, and may examine the overseers of the
poor, under oath, with reference to said account. They shall
thereupon audit and settle the same, and state the balance due
from the overseers or to them, as the case may be. The said.
account shall be filed with the town clerk, and at every annual
town meeting the town clerk shall produce such account for
the next preceding year, and read the same, if required by the
meeting. The overseers of the poor shall have said books.
present each year, at the annual town meeting, subject to
inspection by voters of the town, and the entries thereon for
the preceding year shall be there read publicly, at the time
reports of other town officers are presented, if required by a
resolution adopted at such meeting. (Id. § 2.)

Any overseer of the poor who shall neglect or refuse to
comply with any provision of this act shall be guilty of a mis-
demeanor. (Id. § 3.)

-This act shall take effect immediately. (Id. § 4.)

498. Provisions of act, chapter 309 of Laws of 1891, in
regard to acquiring gravel for highway purposes. Chap-
ter 309 of Laws of 1891, entitled “An act to authorize over-
seers of highways to acquire gravel for highway purposes,”
provides as follows :
302 Town Boarp, Drtiss or, as Boarp or Avprt, ET.

The overseers of highways of any road district of the state,
with the consent of the commissioners of highways of the
town, and the approval of the town board, shall have power
to purchase of the owner of any gravel bed or pit within the
town, gravel for the purpose of grading, repairing or other-
wise improving the highways of the town at a price per cubic
yard approved by said commissioners and the town board. If
such overseer cannot agree with any such owner for the pur-
chase of such gravel, the overseer, with the consent of such
commissioners and the approval of such town board, shall have
power to acquire by condemnation the right to take and use
such gravel, provided, no gravel shall be so condemned within
one thousand feet of any house or barn, or taken from any
lawn, orchard or vineyard, and to remove the same from such
bed or pit for the purpose of grading, repairing or otherwise
improving such highways, together with the right of way to
and from such bed or pit to be used for the purpose of such
removal. The right.to use such gravel or to take the same
from any such bed or pit may be acquired under this section
for two or more or al] of the road districts of the town, in
common; and if acquired for two or more or all of the dis-
tricts, the commissioners of highways, with the approval of the
town board, must make the purchase or acquire such right by
condemnation. The amount agreed to be paid upon any such
purchase, and the amount adjudged to be paid upon any such
condemnation shall be paid by the districts in which such
gravel shall be used, but the costs and expenses of the pro-
ceedings for the condemnation incurred by the overseer, shall
be a charge upon the town, and shall be audited by the town
board, and paid the same as other town charges. (Laws of
1891, ch. 309, § 1, p. 638.)

If the town shall abandon for the period of three years any
right so acquired to use any gravel bed or pit or to take gravel
therefrom, or if the overseer of highways of any such district
wherein any such right shall have been so acquired, or the
commissioners of highways of the town shall cease to use the
same for the purposes for which it was acquired, the right of
the town and of such overseer and commissioners thereto shall
cease, and the ownership thereof shall revert to and become
Town Boarp, Durtzs or, as Boarp or Auprt, Eto. 303

vested in the owner of such bed or pit at the time such
right was acquired, or his heirs or assigns. (Id. § 2.)

This act shall take effect immediately. (Id. § 3.)

499. Authority to license hacks, vehicles, etc., in certain
towns. The supervisor, justices of the peace and town clerk of
any town having a population as shown by the last federal or
state enumeration, of more than three thousand inhabitants
residing outside of an incorporated city or village, are hereby
authorized and empowered to license and regulate all public
hacks, vehicles, venders, shows, concerts and public amusements
in such town, outsid * of an incorporated city or village, and to
fix the fee to be paid for the persons so licensed to said
officers, which moneys so collected shall be paid over to the
supervisor of such town within thirty days after the receipt
of the same, and the said supervisor shall pay the same over
to the commissioners of highways of such town, to be applied
to the necessary repairs of the roads and highways of such
town, after deducting the necessary expenses for carrying out
the provisions of this act. (Laws of 1890, ch. 332, § 1, p.
666.) See form No. 84.

The said officers shall have power to make and establish
such rules, regulations and ordinances not inconsistent with
the laws of this state, as they may deem necessary for the
proper regulation of such hacks, vehicles, venders, shows,
concerts and public amusements. Such rules, regulations and
ordinances shall be posted in at least ten public places in such
town. (Id. § 2.)

Said officers shall have power to and may prescribe the
penalty for a violation of any rule, regulation or ordinance
which they may establish, which penalty shall be recovered
in the manner hereinafter prescribed, and when recovered
shall be paid over to the supervisor of such town within
thirty days after the receipt of the same and said supervisor
shall pay over such moneys so received to the same parties as
the fees received from licenses are hereinbefore provided for.
Such penalty shall in no case exceed the sum of twenty-five
dollars. (Id. § 3.)

 

* So in original.
304 Town Boarp, Dutizs or, as Boarp or Avpit, ET.

All persons violating any rule, regulation or ordinance
established by said officers may be proceeded against sum-
marily before any justice of the peace of such town, such pro-
ceedings to be commenced by warrant upon proper proof and
shall be continued and conducted in the same manner as
criminal proceedings are now conducted in cases triable before
such justices or either of them as a court of special sessions,
bat all persons charged with such offense shall have the right
to waive an examination or to elect to go before any higher
court or tribunal. (Id. § 4.)

Such justices shall have authority to fine any person offend-
ing as aforesaid, a sum equal to the penalty prescribed by the
ordinances and may sentence such person, in default of pay-
ment, to be confined in the county jail for a period not exceed-
ing ten days and not exceeding the penalty prescribed as afore-
said, and all laws relating to trials by courts of special sessions
in the such town not inconsistent herewith in the proceedings
hereby authorized, the offense shall be deemed to be suf-
ficiently described by stating the ordinance and the section
thereof claimed to be violated.* (Id. § 5.)

This act shall take effect immediately. (1d. § 6.)

500. To report as to gospel and school lots. By 1
Revised Statutes, 498, section 3, subdivision 8, it is enacted,
that the trustees of the gospel and school lots in every town
shall 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. It is further
provided by section 4 of the same statute that the board of
auditors in each town, shall 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.
(Birdseye’s Rev. Stats., etc., 1259.)

By chapter 186 of Laws of 1846, as modified by chapter 179
of Laws of 1856, it was enacted that the office of trustees of
the gospel and school lots in the several towns in this state is

 

* Printed as in the original law.
Town Boaxp, Durtss or, unper Exxction Laws. 305

hereby abolished ; and the powers and duties now by law con-
ferred and imposed upon said trustees, shall hereafter be
exercised by the supervisor, the amendment being by substitut-
ing the word “supervisor” for the words “town superintend-
ent of common schools.” (Id. 1258.)

By the Consolidated School Law (Chap. 506, p. 1181 of
Laws of 1894) chapter 179 of Laws of 1856 is repealed, and by
section 1 of title 3 of said school law it is provided as follows:
The several supervisors 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 and
imposed upon town superintendents of common schools by
chapter 186 of the Laws of 1846.

500a. Approval of supervisor’s undertaking. See section
60 of Town Law, cited on page 408, post.

ARTICLE 2.

Duties of town board under the Election Law, chapter 680
of Laws of 1892, and of suid board and the town clerk
under chapters 764 and 765 of Laws of 1894.

501. General duty as to election districts.

502. When division into such districts may be made; appointment of
inspectors of election.

503. Certificates of boundaries of election districts.

504. Designation of places for registry and voting.

505. Poll clerks and ballot clerks.

506. Ballot boxes.

507. Voting booths and guard rails.

508. Payment of election expenses.

509. Election districts in towns including cities.

510. Transmission of election laws to clerks and election officers.

511. Disqualification of voters.

512. Myers automatic ballot machine in towns; use of.

518. Definitions of terms used in chapter 764 of Laws of 1894.

514. Provisions of that chapter for equipment of polling place.

515. Arrangement of the polling place under that chapter.

516. Providing ballots under that chapter.

517. Descriptions of ballot captions, ballots, counter labels and instruction
cards under provisions of that chapter.

518. Number of ballot captions, ballots, counter labels and instruction
cards under such provisions.

39
306 Town Boarp, Duties or, uNDER Exxrction Laws.

519. Correction of mistakes under such provisions.

520. Distribution of ballots under such provisions.

521. Provisions of that chapter as to lost ballots.

522. No ballot clerks required under that law.

523. Provisions of election law, when applicable.

524, Additional ballot machines may be used.

525. Mistakes and omissions, when they may be disregarded; construction
of statute.

526. Counties of New York and Kings excepted from such provisions,

527. Act to take effect, when.

528. Towns or villages may purchase and order use of cabinets at elec-
tions of town or village officers; provisions of chapter 765 of Laws
of 1894 in regard thereto.

501. General duty as to election districts. See section
8 of Election Law, cited heretofore on page 28, as to their
duty in the division of town containing more than 400 voters,
into election districts.

502. When and how division into such districts may be
made; appointment of inspectors of election. See section
8 of the Election Law, cited heretofore on page 28, as to such
time and manner of division, and see note thereto.

503. Certificates of boundaries of election districts. See
part of section 9 of the Election Law, cited heretofore on page
29, as to such certificates.

504. Designation of places for registry and voting ; pro-
vision of furniture therefor. See section 10 of the Election
Law, cited heretofore on page 29, as to such designation, etc.

505. Poll clerks and ballot clerks. By section 12 of the
Election Law, amended by chapter 233 of the Laws of 1898,
it is provided as follows: There shall be two poll clerks and
two ballot clerks in each election district, who shall be voters
therein, save and except that in the city of Brooklyn the said
ballot clerks and poll clerks shall possess all the qualifications
for appointment, provided they be voters and residents of the
ward containing the election district for which they may be
appointed ; and such clerks must be able to read and write the
English language. One of such poll clerks and one of such
ballot clerks shall belong to the political party polling the high-
est number of votes for state officers at the next preceding
general election at which state officers were elected; and one
poll clerk and one ballot clerk shall belong to the political
Town Boarp, Dutizs or, unpEr Exection Laws. 3(7

party polling the next highest number of votes for such officers
tuereat. At the first meeting of the inspectors of election in
every district in which the law provides for the election of
inspectors, the inspectors elected shall appoint one of the poll
clerks and one of the ballot clerks ; and the inspector appointed
shall appoint the other poll clerk and ballot clerk. Such appoint-
ments shall be in writing, signed by the inspectors making the
appointments respectively, and shall be filed by them with the
town clerk of the town, or the city clerk of the city in which such
election district is situated. The poll clerks and ballot clerks
so appointed shall hold their offices during the terms of office
of the inspectors appointing them. The term inspectors
elected, as used in this section, shall include inspectors

- appointed to fill vacancies in the offices of inspectors author-
ized to be elected. If the law provides for the appointment
of all the inspectors of any election district, the authority
appointing such inspectors shall appoint the poll clerks and
ballot clerks of such district, for the same terms of office as the
inspectors. If at the time of any election at which poll clerks
and ballot clerks are required to be present at the polling place
in any election district, the office of a poll clerk or of a ballot
clerk of such district shall be vacant, or a poll clerk or a ballot
clerk of the district shall be absent, the inspectors of election
of such district shall forthwith appoint a person to fill such
vacancy; or designate a person to act in the place of such
absent poll clerk or ballot clerk, until he shall appear. Each
person so appointed or designated shall, before he-acts as such .
poll clerk or ballot clerk, take the constitutional oath of office.
(Laws of 1893, p. 440.)

506. Ballot boxes. See provisions of section 18 of the
Election Law, cited heretofore on page 30, as to requirements
of law in this respect.

507. Voting booths and guard rails. See provisions of
section 14 of the Election Law, cited heretofore on page 30, as
to such booths and rails.

508. Payment of election expenses. See provisions of
section 17 of the Election Law, cited heretofore on page 31, as °
to powers and duties of town boards in regard to payment of
such expenses.
308 Town Boarp, Durizs or, UNDER Exection Laws.

509. Election districts in towns including cities. See
provisions of section 18 of the Election Law, ot heretofore
on page 32, as to such districts.

510. Transmission of election laws to clerks and election
officers. See provisions of section 19 of the Election Law,
cited heretofore on page 32, as to the duties of the secretary
of state and of county clerks in regard tu such transmission.

511. Disqualification of voters. No person convicted of
bribery, or of an infamous crime punishable by imprisonment
in a state prison, shall vote at an election or town meeting,
unless sentenced upon such conviction to a reformatory, or
unless he shall have been pardoned before or after the expira-
tion of his term of imprisonment, and restored by the pardon
to all the rights of a citizen. (Laws of 1892, ch. 680, § 30, p.
1613.)

512. Myers automatic ballot machine in towns; use of.
The following are the provisions of chapter 76+ of Laws of 1894,
entitled “ An act to enable the towns and cities of this state to
use the Myers automatic ballot machine at all elections
therein ;” so far as these provisions relate to the duties of the
town clerks or of the town boards.

The board of supervisors of any county within this state
in which one-half or more of the towns therein shall have
adopted the Myers automatic ballot machine, as authorized by
section forty-two of the town law, may at any annual ses-
sion or special meeting called for that purpose, provide for the
use of the Myers automatic ballot machine in such towns and
in those thereafter so adopting the same, at all elections held
therein ; and it shall also be lawful for the common council
of any city other than the cities of New York and Brooklyn,
by a two-thirds vote, to determine upon the use of said Myers
automatic ballot machines at all elections to be held within
such city ; and therenpon such ballot machines shall be used
for the purpose of voting for all public officers, to be elected
by the voters of such towns or city, or any part thereof, and
upon all constitutional amendments, or propositions, or ques-
tions which may lawfully be submitted to such voters, and for
registering and counting the ballots cast at such elections.
But nothing in this section contained shall be construed as
Town Boarp, Durtss or, unper Exxction Laws. 309

compelling the use of such ballot machines at an election of
school officers of a city or village at which no other public
officer is to be elected. (Laws of 1894, ch. 764, p. 1916, § 1.)

513. Definitions of terms used in chapter 764 of Laws
of 1894. The following terms as used within this act sball
be construed to mean as follows:

Cabinet.— The Myers automatic ballot machine as a whole.

Voters’ compartment.— That part of the ballot machine
occupied by the voter in voting.

Counted * compartment.— The closed portion of the ballot
machine containing the automatic mechanical counters.

Counters.— The registering dials in the counter compart-
ment.

Public counter.— The exposed dial at the front of the
ballot machine which registers the total number of electors
voting.

Partition plate— The metal partition dividing the voters’
compartment from the counter compartment.

Push knobs.— The knobs projecting from the partition plate
into the voters’ compartment and by which the elector regis-
ters his vote.

Keyboard.— The face of the partition plate within the voters’
compartment. .

Ballot frames.—The metallic frames within which the ballots
are secured upon the keyboard.

Ballots.— The tabulated lists of officers and nominees respec-
tively, therefor, or succinct statements of the constitutional
amendments or other questions or propositions submitted,
arranged vertically in pairs, successively captioned “for” and
“against” printed on cardboard or heavy paper and of dimen-
sions, colors and type as herein specified to be placed within
the ballot frames, posted at the polls and given. to the inspect-
ors as in this act prescribed.

Ballot captions.— The headings upon which are printed the
name or other appropriate designation of the party or other
nominees, constitutional amendments, questions or propositions
submitted to be placed in a frame provided therefor, upon the
key-board above each vertical column of nominees, constitu-

 

* So in the original.
310 Town Boarp, Detizs or, unpER Exection Laws.

tional amendments, questions or propositions, and to corre-
spond therewith in material and color.

Diagram poster.— A complete set of ballots and ballot cap-
tions forming a fac-simile of those upon the keyboard and to
be posted at the polls.

Counter labels.— The cards or labels placed in receptacles
upon the face of the respective counters attached to the back
of the partition plate within the counter compartment, having
printed thereon the name of the nominee, or a statement ot
the amendment, question or proposition submitted, success-
ively, following the words “for’ and “against” placed
directly opposite the corresponding name, amendment, ques-
tion or proposition as it appears upon the face of the parti-
tion plate, within the voters’ compartment and being of the
same material and color as its said opposite.

Instruction cards.— The directions as to method and man-
ner of voting and statement of the penal provisions relating
to the election code, and to be posted at the polls.

The word nominee, is to be construed to mean, any persons
for whom an elector may vote at the election.

Town.— The word *“ town” as herein used shall be con-
strned to mean such town as shall have adopted the Myers’
ballot machine as prescribed in section one.

City.-— The word “city ” as herein used shall be construed
to mean such city as shall have adopted the said ballot
machine as prescribed in section one. (Id. § 2.)

514. Provisions of that chapter for equipment of polling
place. The town board of each town, and the common
council of each city shall provide for each polling place, at
each election, the necessary ballot machines in complete work-
ing order, with ballots, ballot captions, and counter labels in
their proper places therein, and with the dials of the counters
set nine thousand nine hundred and ninety-nine, guard-rails,
inspectors’ table, and other furniture and equipment of such
polling place necessary for the lawful conduct of the election
thereat and shall have in readiness each such polling place ;
put the inspectors of election in possession thereof, and
deliver to them the keys of the ballot machine therein, at
least thirty minutes before the opening of the polls at, the
Town Boarp, Dutizs or, unpER Exection Laws. 311

election. The said board of each town and the common
council of each city shall care for the ballot machine, furni-
ture and equipment of the polling places when not in use at
the elections. (Id. § 3.)

515. Arrangement of the polling place under that chap-
ter. The ballot machines at each polling place shall be so
placed as to be at least three feet from the wall of the room and
at least three feet from the outer guard-rail. There shall be
two guard-rails, called the outer and inner rails. The outer
rail shall be so placed as to bar access to within three feet or
more of the ballot machine, with openings or gateways
therein leading to and from the inspectors’ table, which shall
be at least four feet from the ballot machines. The inner
guard-rail shall extend to a point at or near the inspectors’
table from a fixture on the ballot-machine placed between the
entrance and exit doors. Such other guard-rails may be used
as shall seem necessary or convenient. The ballot-machine
and every part of the polling place, except the interior of the
ballot machine, shall be in plain view of the election officers
and persons just outside the guard-rails. (Id. § 4.)

516. Providing ballots under that chapter. The county
clerk of the county shall provide, at the county’s expense, the
requisite number of ballots, ballot captions, counter labels and
instruction cards for each polling place in such town and city
for each election to be held thereat, except town meetings and
city and village elections and elections of school officers not
held at the same time as the general election. If a city or
village election or a town meeting for the election of public
ofticers shall be held upon a different day from a general elec-
tion, the clerk of such city, village or town shall provide, at
the expense of such city, village or town, the requisite num-
ber of ballots, ballot captions, counter labels and instruction
cards for each polling place. The ballots, ballot captions,
counter labels and instruction cards shall be printed and in
possession of the clerk charged with providing them and
open to the public inspection four days before the election,
except those for a village election or a town meeting held at a
different day from the general election, shall be so printed, in
312 Town Boarp, Duties or, unpER Erection Laws.

possession and open to public inspection two days before such
village election or town meeting. (Id. § 5.)

517. Description of ballot captions, ballots, counter
labels, and instruction cards under provisions of that
chapter. Ballot captions shall be of cardboard or heavy
paper, four inches long by three and three-fourths inches wide
and shall have printed thereon, in plain clear type as large as
the space will reasonably permit, the party or other appropri-
ate designation of the nominees, amendments, questions or
other propositions submitted. Ballots shall be of as many
kinds as there are political parties or titles represented by cer-
tificates of nominations duly filed, or constitutional amend-
ments, questions or other propositions submitted, and shall be
of cardboard or heavy paper, three and five-eighths inches
wide, spaced by cross lines one and eleven-sixteenths inches
apart, between centers of lines, excep# the upper one should
be thus spaced, four inches from the top and upon the ballot
shall be printed in plain, clear type, not smaller than pica, the
name of the office and under it the name of the candidate or
nominee therefor in plain, clear type, known as great primer
ionic, as large asthe width of the ballot will permit, or a plain,
concise statement of the amendment, question or proposition
submitted under successive captions “ for” and “ against” with
or without an index hand pointing (when placed in the ballot-
frame) to the push knob used when voting by that ballot. Coun-
ter labels shall be of cardboard, or heavy paper, three-eighths of
an inch wide by three inches long, upon which shall be printed
the name or other suitable designation of the nominee, amend-
ment, question or other proposition submitted. Should any
party fail to make a nomination for an office, the ballot in
that party’s column upon the key-board on the horizontal line
devoted to that office, shall be left blank and its push-knob to
the right and opposite thereto shall be capped so as to be
inoperative. Should two or more parties nominate the same
person for the same office, his name shall be printed upon the
ballot of the party which shall first nominate him, provided
such nominee within two days after his second nomination,
may by a written instrument acknowledged as deeds are
required to be acknowledged for record, and filed with the
Town Boarp, Durtss or, uNDER Erection Laws. 313

county clerk of the county, designate which one of such
political parties in whose column he desires his name to
appear, and the county clerk shall prepare his ballot for that
party, and the ballots of the other party or parties which shall
have nominated him, shall be left blank for that office, and
the corresponding push-knob or push-knobs to the right of
and opposite thereto shall be capped so as to be inoperative.
If two or more officers are to be elected to the same office for
different terms, the term for which each is nominated shall be
designated on the ballot. If, in any congressional district,
one congressman is to be elected for a full term and another
to fill a vacancy, the ballot containing the name of each
nominee shall designate the congress for which he is nom-
inated. The ballot captions, ballots and counter labels of the
several political parties or other nominating bodies, and the
ballots for and against constitutional amendments or other
propositions or questions, shall be distinguished from each
other by distinctive colors; and, so far as is possible, the
colors to be used to distinguish the candidates of the different
political parties or other nominating bodies shall be those
prescribed by the present usage of those towns in which such
ballot machines have heretofore been used. The instruction
cards shall state the prescribed colors of the party ballots and
other ballots, and ballot captions, and give a summary of the
laws punishing violations of the election law, with such other
information as shall seem pertinent and advisable. (Id. § 6.)

518. Number of ballot captions, ballots, counter labels,
and instruction cards under such provisions. Four ballots
of each kind shall be provided for each polling place. Four
instruction cards printed in English and four printed in such
other language or languages as shall be prescribed by the board
of supervisors of the county, shall be provided for each polling
place. They shall be printed in clear type so as to be easily
read. Four complete sets of ballot captions and two complete
sets of counter labels shall also be provided for each polling
place. (Id. § 7.)

519. Correction of mistakes under such provisions.
Upon affidavit presented by any voter that an error or an

40
314 Town Boarp, Dvties or, unpEr Exection Laws.

omission has occurred in the printing of the ballots, ballot
captions or counter labels the supreme court or a justice
thereof, may make an order requiring the county clerk or
other officer or board charged with the duty in respect to
which such error or omission occurred, to correct such error
or show cause why it should not be corrected. The county
clerk or other officer or board shall, on their own motion, cor-
rect any palpable error in the ballots, ballot captions, counter
labels or instruction ecards which can be corrected without
interfering with their timely distribution. (Id. § 8.)

520. Distribution of ballots under such provisions.
The county clerk charged with the duty of providing ballots,
ballot captions, counter labels, and instruction cards, shall on
Saturday before the election in which they are to be used,
deliver to the clerk of each town and to the city clerk of each
city in the county, the ballots, ballot captions, counter labels,
and instruction cards required for each polling place in such
town or city. They shall be so delivered in two equal and
similar sealed packages for each election district, each marked
upon the outside thereof with the designation of the election
district for which it is intended. Receipts, specifying the
number and kind of packages, shall be given by each town
and city clerk, and filed with the county clerk, who shall keep
a record thereof, specifying the time and manner of the
delivery. Each town and city clerk receiving such packages
shall cause one of them to be delivered unopened and with
its seals unbroken, tu the inspectors of the election district
marked thereon, at least thirty minutes before the opening
of the polls, and shall take a receipt from such inspectors,
specifying and describing the package, which receipt shall be
filed in the office of such clerk; from the contents of the
other package he shall, not later than the day preceding the
election, place, or cause to be placed, in the proper receptacles
in each ballot-machine the ballot captions, ballot and counter’
labels in the order as officially published, and shall post instruc-
tion cards and diagram posters within the polling-room,
accessible to voters, and set all labeled counters at ninety-nine
hundred and ninety-nine. City and town clerks, charged
with the duty of providing ballots, ballot vaptions, counter
Town Boarp, Durtzs or, unDER Exxotion Laws. 315

labels and instruction cards shall, in like manner, distribute
them and take receipts therefor within their respective cities
and towns. Such receipts shall be filed in the respective
offices of the city and town clerks. (Id. § 9.)

521. Provisions of that chapter as to lost ballots. If
the ballots, ballot captions, counter labels or instruction cards
shall not be furnished to the town or city clerk as required
herein, or if after being furnished and delivered they, or any
of them, shall be lost, destroyed or stolen, the clerk of such
town or city shall cause other ballots, as nearly in the form as
those lost, destroyed or stolen, as possible, captions, counter
labels or instruction cards to be prepared, and deliver them to
the ‘inspectors of election in their several election districts,
and the substituted ballots, ballot captions, counter labels or
instruction cards shall be used at the election in the same
manner, as near as may be, as those lost, destroyed or stolen.
The inspectors may correct palpable errors therein and shall,
in their statement of the election, specify such corrections as
made by them. (Id. § 10.)

522. No ballot clerks required under that law. No bal-
lot clerks shall be elected or appointed in any town or city
that shall have adopted the use of the ballot machine. (Id.
§ 19.)

523. Provisions of election law, when applicable. The
provisions of the election law not inconsistent with this chap-
ter shall apply with full force to all towns and cities adopting
the use of the ballot machine. (Id. § 20.)

524. Additional ballot machines may be used. Nothing
herein contained shall prevent the use of more than one bal-
lot machine in any polling place during an election. (Id. § 21.)

525. Mistakes and omissions, when they may be disre-
garded ; construction of statute. A departure in matters of
form or method from.those prescribed herein not tending to
prejudice the substantial rights of the voter, shall be disre-
garded, and the provisions of this chapter shall be liberally
construed to effect the objects of the law. (Id. § 22.)

526. Counties of New York and Kings excepted from
such provisions. The counties of New York and Kings are
excepted from the provisions of this act. (Id. § 23.)
316 Towy Boarp, Dutizs or, unpER Erection Law.

527. Act to take effect, when. This act shall take effect
immediately. (Id. § 24.)

528. Town or villages may purchase and order use of
cabinets at election of town or village officers; provisions
of chapter 765 of Laws of 1894 in regard thereto. The
following are the provisions of chapter 765 of the Laws of
1894, entitled “An act to secure independence of voters at
town meetings, secrecy of the ballot, and providing for the use
of automatic ballot-cabinets :”

Hereafter within this state any town or incorporated village
may, by a majority vote of the town board, or board of
trustees of such village at a meeting thereof, held not less than
ten days before the time of the annual town meeting, or vil-
lage election thereof is to be held, determine upon, purchase
and order the use of one or more automatic ballot-cabinets at
elections of town or village officers; and thereafter at all
elections of town officers in said town, or officers of such vil-
lage, until otherwise determined by said town board or
board of trustees of such village said automatic ballot cabinets
shall be used for the purpose of voting for the officers to be
elected at such elections and for registering and counting the
ballots cast thereat. (Laws of 1894, ch. 765, § 1, p. 1926.)

The ballot by which the elector chooses or votes in said
automatic ballot-cabinets shall be in secret, and shall be a card
board or paper ticket, or emblem, which shall contain written
or printed, or partly written or partly printed, the names of the
persons for whom the elector intends to vote, and shall desig-
nate the office to which each person so named is intended by
him to be chosen, and shall not contain any other printed or
written device or distinguishing mark, excepting a heading or
caption of its political or party designation, of not exceeding
five words, and may be of different colors, and if there shall be
found in the ballot-boxes more ballotsof the respective polit-
ical parties than were indicated by the automatie registers,
such excess of ballots of the respective parties shall be
rejected ; and the canvassers shall also make a true canvass of
split tickets, and make an accurate return of the votes cast for
the respective candidates. The town board or board of trustees
of such village may make regulations for the use of such bal-
Town Boarp, Dorizs or, unpER Municrpat Law. 317

lot cabinets, but such regulations shall require all actions and
proceedings of the election officers to be in public in the.
presence of watchers who may be appointed by the different
political parties or candidates thereof, and shall not be incon-
sistent with law further than may be necessary by reason
of the use of such ballot cabinets for the purpose of hold-
ing elections, counting and canvassing the ballots thereof..
(Id. § 2.)

All election officers are hereby charged with the proper car-
rying out of necessary regulations for the use of any automatic:
voting machine provided in their respective towns or villages.
(Id. § 3.)

Any violation of the provisions of this act or any willful
attempt to injure or render ineffectual any such automatic
voting machine provided in accordance with the provisions of
this act shall be deemed a misdemeanor. (Id. § 4.)

This act shall take effect immediately. (Id. § 5.)

ARTICLE 38.

Powers and duties of town board and of the town clerk
under the general municipal law, and under statutes relat-
ing to town bonds and other municipal securities.

529. Term municipal corporation, as used in General Municipal Law,
what to include.

580. Limitation of indebtedness of certain counties and cities.

581. Investigation of expenditures of towns and villages.

582, Temporary loans to towns, etc.

538. Funded debt of towns, etc., how contracted.

584, Payment of municipal bonds.

535. Funded and bonded debts of municipal corporations, provisions as to.

536. Issuance of municipal bonds.

537. Registry of municipal bonds,

538. Conversion of coupon bonds into registered bonds.

589. Defects not invalidating municipal bonds.

540. Municipal taxes of railroads payable to county treasurer.

541. Abolition of office of railroad commisssioners.

542, Appointment of railroad commissioners in certain counties,

548, Oath and undertaking of such commissioners.
318 Town Boarp, Doutizs or, uNDER Mounicreat Law,

544. Exchange or sale of railroad stock and bonds.

545. Annual report of such commissioners and payment of bonds.

546. Accounts and loans by such commissioners.

547. Re-issue of lost or destroyed municipal railroad bonds.

548. Payment of judgments against municipal corporations.

549. Liability of such corporations for damages by mobs or riots.

550. Condemnation of real property by municipal corporation.

551. Insurance of property of municipal corporation.

552. Establishment in towns, etc., of free public libraries.

558, Acquisition of lands by town or other municipal corporation for
erection of monuments.

554. Leases of public buildings of town or other municipal corporation to
Grand Army posts.

555. Restrictions or regulations of business in towns, etc.; limitations of,
prescribed; discrimination against non-residents.

556. When General Municipal Law to take effect.

557. Legalization of regular acts of town board by supervisors.

558. Authority to towns to borrow money for construction or repairs of
highway or bridge, how obtained.

559. Raising and expenditure of such moneys; record of obligations issued
therefor.

560. Streets outside of city limits.

561. Survey and record of highways.

561a.Cancellation of town bonds.

The provisions of the General Municipal Law are as follows:

529. Term municipal corporation, as used in General
Municipal Law, what to include. This chapter shall be
known as the general municipal law.

The term municipal corporation, as used in this chapter,
includes only a county, town, city and village. The term,
governing board, includes the board of supervisors of a county,
the town board of a town, the common council of a city, and
the board of trustees of a village. (Laws of 1892, ch. 685,
§ 1, p. 1782.)

530. Limitation of indebtedness of certain counties and
cities. No county containing a city of more than one hun-
dred thousand inhabitants, nor any such city shall contract
any debt, the amount of which, exclusive’ of its outstanding
debt shall exceed a sum equal to five per centum of the aggre-
gate valuation of the real property within its bounds, as
assessed for state and county purposes upon the then last cor-
rected assessment-roll, nor shall it contract any such debt if
the amount thereof inclusive of its outstanding debts shall
exceed a sum equal to ten per centum of such valuation. This
‘Town Boarp, Dutiss or, unpER Monicipat Law. 319

section shall not be construed to prevent the issuing of certifi-
cates of indebtedness or revenue bonds issued in anticipation
of the collection of taxes of amounts actually contained or to
be contained in the taxes for the year when such certificates
or revenue bonds are issued and payable out of such taxes.
Nor shall this section be construed to prevent the issuing of
bonds to provide for the supply of water but the term of the
bonds issued to provide for the supply of water shall not
exceed twenty years, and the sinking fund shall be created on
the issuing of said bonds for their redemption by raising
annually a sum which will produce an amount equal to the
amount of the principal of said sum and interest of said bonds
at their maturity. This section shall not apply to debts con-
tracted for the purpose of retiring or paying any existing
indebtedness pursuant to the provisions of this chapter. (Id.
§ 9, as amended by ch. 349 of Laws of 1893, p. 693, repealing
all inconsistent acts.)

531. Investigation of expenditures of towns and vil-
lages. If twenty-five freeholders in any town or village shall
present to a justice of the supreme court of the judicial dis-
trict in which such town or village is situated, an affidavit,
stating that they are freeholders and have paid taxes on real
property within such town or village within one year, that
they have reason to believe that the moneys of such town or
village are being unlawfully or corruptly expended, and the
grounds of their belief, such justice, upon ten days’ notice to
the supervisor, and the officers of the town disbursing the
funds to which such moneys belong, or the trustees and treas-
urer of the village, shall make a summary investigation into
the financial affairs of such town or village, and the accounts of
such officers, and, in his discretion, may appoint experts to
make guch investigation, and may cause the result thereof to
be published in such manner as he may deem proper.

The costs incurred in such investigation shall be taxed by
the justice, and paid, upon his order, by the officers whose
expenditures are investigated, if the facts in such affidavit
be substantially proved, and otherwise, by the freeholders
making such affidavit. If such justice shall be satisfied that
any of the moneys of such town or village are being unlaw-
320 Town Boarp, Dorizs or, uNDER Municipat Law.

fully or corruptly expended, or are being appropriated for
purposes to which they are not properly applicable, or are
improvidently squandered or wasted, he shall forthwith grant
an order restraining such unlawful or corrupt expenditure,
or such other improper use of such moneys. (Id. § 3.)

532, Temporary loans to towns, etc. Moneys shall not
be borrowed by a municipal corporation on temporary loan,
except in anticipation of the taxes of the current fiscal year,
and for the purposes for which such taxes are levied, and shall
not be in excess of the amount of such taxes. Such loans
shall always be made payable within eight months, and in no
case shall interest run on any such loan after such taxes are
paid into the treasury of the corporation. (Id. § 4.)

533. Funded debt of towns, etc., how contracted. A
funded debt shall not be contracted by a municipal corpora-
tion, except for a specific object, expressly stated in the ordi-
nance or resolution proposing it; nor unless such ordinance or
resolution shall be passed by a two-third vote of all the mem-
bers elected to the board or council adopting it, or submitted to,
and approved by the electors of the town or county, or tax-
payers of the village or city when required by law. Such ordi-
nance or resolution shall provide for raising annually, by tax,
asum sufficient to pay the interest and the principal, as the
same shall become due. (Id. § 5.)

534. Payment of municipal bonds. Where the bonds of
a municipal corporation have been lawfully issued, and the
payment of the principal or interest thereof shall not have
been otherwise paid or provided for, the same shall be a
charge upon such corporation, and shall be levied and assessed,
collected and paid the same as other debts and charges.
When for any reasonany portion of the principal or interest
due upon such bonds shall not have been paid, the same shall
be assessed, levied and collected at the first assessment and
collection of taxes by such corporation after such omission.
(Id. § 6.)

535. Funded and bonded debts of municipal corporations,
general provisionsasto. The bonded indebtedness of a munic-
ipal corporation, including interest due or unpaid, or any part
thereof, may be paid up or retired by the issue of new substituted
Town Boarp, Duties or, unpER Muntcrpan Law. 321

bonds for like amounts by the board of supervisors or super-
visor, board, council or officers having in charge the payment
of such bonds. Such new bonds shall only be issued when
the existing bonds can be retired by the substitution of the
new bonds therefor, or can be paid up by money realized by
the sale of such new bonds. Where such bonded indebtedness
shall become due within two years from the issue of such new
bonds, such new bonds may be issued and sold to provide
money in advance to pay up such existing bonds when they
shall become due. Such new bonds shall contain a recital that
they are issued pursuant to this section, which recital* shall be
conclusive evidence of their validity and of the regularity of the
issue ; shall be made payable not less than one or more than
thirty years from their date; shall bear date and draw interest
from the date of the payment of the existing bonds, or the receipt
of the money to pay the same, at not exceeding the rate of
four per centum per annum, payable quarterly, semi-annually
or annually; and an amount equal to not less than two per
centum of the whole amount of such new bonds shall be pay-
able each year after the issue thereof. Such new bonds shall
be sold and negotiated at the best price obtainable, not less
than their par value; shall be valid and binding on the munic-
ipal corporation issuing them; and until payable shall be
exempt from taxation for town, county, municipal or state
purposes. All bonds and coupons retired or paid shall be
immediately canceled. A certificate shall be issued by the
officer, board or body issuing such new bonds, stating the
amount of existing bonds, and of the new bonds so issued,
which shall be forthwith filed in the office of the county
clerk. Except as provided in this section, new bonds shall not
be issued in pursuance thereof, for bonds of a municipal cor-
poration adjudged invalid by the final judgment of a compe-
tent court. A majority of the taxpayers of a town, voting at
a general town meeting, or special town meeting duly called,
may authorize the issue in pursuance of this section of new
bonds for such invalid bonds, and each new bond so issued
shall contain substantially the following recital: “The issue

 

* Spelled ‘ rectial” in original.
322 Town Boarp, Dorizs or, unpER Municipat Law.

of this bond is duly authorized by a vote of the taxpayers of
the said town;” which shall be conclusive evidence of such
fact. The payment, adjustment or compromise of a part of the
bonded indebtedness of a municipal corporation shall not be
deemed an admission of the validity or a recognition of any
part of the bonded indebtedness of such municipal corpora-
tion not paid, adjusted or compromised. (Id. § 7, as amended
by ch. 466 of Laws of 1893, p. 961, repealing ch. 330 of Laws
of 1892.)

536. Issuance of municipal bonds. Each bond issued by
a municipal corporation shall be signed by each ofticer issuing
the same, with the designation of his office ; and the interest
coupons attached thereto, if any, shall be signed by one of
their number. Each such bond shall state the place of pay-
ment and, if no coupons are attached thereto, the name of
the payee. (Id. § 8.)

537. Registry of municipal bonds. Each municipal cor.
poration shall keep in the office of its clerk suitable books, in
which shall be entered a full description of the amount, rate
of interest, class, number, date of issue, pursuant to what law,
and maturity of all bonds issued by any of its officers, and, if
such statement is not already entered, of all bonds con-
verted from coupon into registered bonds. A bond to which
no coupons are attached may be registered, at the request of
the payee, in the booksso kept in the office of such clerk, and
a certificate of such registry shall be indorsed upon the bond
by such clerk, and attested by his seal, if he has one. The
clerk shall be entitled to a fee of twenty-five cents for each
bond so registered. The principal and interest of a regis-
tered municipal bond shall be payable only to the payee,
his legal representatives, successors or assigns, and shall be
transferable only upon presentation to such clerk, with a
written assignment duly acknowledged or approved. The
name of the assignee shall be entered upon such bond s0
transferred and the books so kept in the office of the
clerk. (Id. 8 9.)

538. Conversion of coupon bonds into registered bonds.
When the owner of coupon bonds of a municipal corporation
shall present any such bonds to the officers who issued the same,
Town Boarp, Durizs or, unper Mumtorpat Law. 323

or their successors, with a written request for their conversion
into registered bonds, such officer shall cut off and destroy the
coupons and stamp print or write upon each of the bonds a
statement, properly dated, of the amount and value of such
coupons, and that the interest, at the rate and on the date, as
was provided by the coupons, as well as the principal, is to be
paid to such owner, his legal representatives, successors or
assigns, ata place therein stated, which shall be the place stated
in the coupons, unless changed with the written consent of the
owner ; and thereupon such bonds may be registered in the
office of the clerk of the municipal corporation. This section
shall not apply where provision is otherwise made by law or
local ordinance, for the conversion or exchange of coupons for
registered bonds. (Id. § 10.)

539. Defects not invalidating municipal bonds. When
the bonds of a municipal corporation have been issued and sold
by the proper authorities, and the time fixed for their maturity
shall be for a longer period than provided by the law under
which they were issued, a variance of not exceeding sixty days
shall not affect their validity. (Id. § 11.)

540. Municipal taxes of railroads payable to the county
treasurer. If a town, village or city has outstanding unpaid
bonds, issued, or substituted for bonds issued, to aid in the
cotstruction of a railroad therein, so much of all taxes as shall
be necessary to take up such bonds, except school district and
highway taxes, collected on the assessed valuation of such rail-
road in such municipal corporation, shall be paid over to the
treasurer of the county in which the municipal corporation is
located. Such treasurer shall purchase with such moneys of
any town, village or city, such bonds, when they can be pur-
chased at or below par, and shall immediately cancel them in
the presence of the county judge. If such bonds can not be
purchased at or below par, such treasurer shall invest such
money in the bonds of the United States, of the state of New
York, or of any town or village or city of such state, issued
pursuant to law; and shall hold such bonds as a sinking fund
for the redemption and payment of such outstanding railroad
aid bonds. If a county treasurer shall unreasonably neglect
to comply with this section, any taxpayer of the town, village
324 Town Boarp, Dutizs or, unpeR Municipat Law.

or city having so issued its bonds may apply to the county
judge of the county in which such municipal corporation is
situated, for an order compelling such treasurer to execute the
provisions of this section. The county treasurer of any county
in which one or more towns therein shall have issued bonds
for railroad purposes, shall when directed by the board of
supervisors or county judge of the county, execute and file in
the office of the county clerk an undertaking, with not less
than two sureties, approved by such board or judge, to the
effect that he will faithfully perform his duties pursuant to
this section. The annual report of a county treasurer shall
fully state, under the head of “railroad sinking fund,” the
name and character of all such investments made by him or
his predecessors and the condition of such fund. (Id. § 12,
as amended by ch. 466 of Laws of 1893, p. 963.)

541. Abolition of office of railroad commissioners. The
board of supervisors of any county may, upon the application
of the auditing board of any municipal corporation therein, by
resolution, abolish the office of railroad commissioners of such
municipal corporation, and direct the manner of the transfer
of their duties to the supervisor of the town, or the treasurer
of the municipal corporation other than a town, and upon his
compliance with such directions, such transferee shall be
vested with all the powers conferred upon such railroad com-
missioners and subject to all the duties imposed upon them.
(Id. § 13.)

542. Appointment of railroad commissioners in certain
counties. The county judge of any county within which is a
municipal corporation having or being entitled to have rail-
road commissioners, when this chapter shall take effect, and
in which the duties imposed upon such commissioners are not
fully performed, shall continue to appoint and commission,
upon the application of twenty freeholders within such corpo-
ration, three persons, who shall be freeholders and resident
taxpayers therein, commissioners for the purpose of perform-
ing the duties and completing the business required of them
pursuant to this chapter or any law. Such commissioners
shall hold their office for five years, and until others are
appointed by the county judge, unless their duties shall be
Town Boarp, Duties or, unpER Municipat Law. 325

sooner performed, or the office shall be abolished, who shall
also, in like manner, fill any vacancies that may exist therein.
Such commissioners shall each receive the sum of three dol-
lars per day for each day actually engaged in the discharge of
their duties, and the necessary disbursements to be audited
and paid by the usual auditing and disbursing officers of such
municipal corporation. A majority of such commissioners, at
a meeting of which all have notice, shall constitute a quorum.
(Id. § 14.)

543. Oath and undertaking of commissioners. Before
entering upon their duties such commissioners shall take the
constitutional oath of office, and make and file with the county
clerk of their county, their joint and several undertaking,
with two or more sureties to be approved by the county judge
of their county, to the effect that they will faithfully dis-
charge their duties as such commissioners, and truly keep, pay
over and account for all moneys belonging to such corporation
coming into their hands. (Id. § 15.)

544. Exchange or sale of railroad stock and bonds.
The commissioners or officers of a municipal corporation, hav-
ing the lawful charge and control of any railroad stock or
bonds, for or in payment of which the bonds of such munic-
ipal corporation have been lawfully issued in aid of such
railroad corporation, may exchange the stock or bonds of such
railroad corporation for and in payment of such bonds, or the
new substituted bonds of such municipal corporation, when
such exchange can be made for not less than the par value of
the stocks or bonds so held by them. If they can not make
such exchange they may sell such stocks or bonds at not less
than par; but they may, on the application and with the
approval of the governing board of the municipat corpora-
tion, owning such stock and bonds, exchange, sell or dispose
of such stock or bonds, at the best price and upon the best
terms obtainable, for the municipal corporation they repre-
sent, and shall execute to the purchaser the necessary trans-
fers therefor. All moneys received for any stock or bonds
shall only be applied to the payment and extinguishment of
the bonds of the municipal corporation, lawfully issued in aid
of any such railroad, or substituted therefor; except that if
326 Town Boarp, Dotizs or, unpER Municrpau Law.

the bonds so issued or substituted have all been paid, or the
moneys so realized shall be more than suflicient to pay them
in full, and all the costs and expenses of the sale, such pro-
ceeds or balance thereof shall be paid by the officers making
the sale, to the supervisor. of the town, or the treasurer of the
municipal corporation, and applied to such lawful uses as the
governing board of the municipal corporation, entitled to the
same, may direct. The provisions of this section shall apply
to all such commissioners or officers of a municipal corpora-
tion elected or appointed or acting under the provisions of any
special act, and the authority hereby conferred shall not be
limited by the provisions of any such special act. (Id. § 16,
as amended by ch. 490 of Laws of 1893, p. 1070.)

545. Annual report of such commissioners and payment
of bonds. The commissioners of a municipal corporation,
having in charge the moneys received and collected, and who
are responsible for the payment of the interest of the bonds
lawfully issued by such municipal corporation, in aid of rail-
roads, shall annually report to the governing board of the
municipal corporation, the total amount of the municipal
indebtedness of the municipal corporation they represent, upon
such bonds or such new bonds substituted therefor, the date
of the bonds and when payable, the rate of interest thereon,
the acts under which they were issued, the amount of prin-
cipal and interest that will become due thereon before the
next annual tax levy and collection of taxes for the next suc-
ceeding year, and the amount in their hands applicable to the
payment of the principal or interest thereon. Each year such
governing board shall levy and collect of the municipal cor-
poration sufficient money to pay such principal and interest,
as the same shall become due and payable. When collected,
such moneys, with the unpaid sums on hand, shall be forth-
with paid over to such commissioners, and applied by them to
the purposes for which collected or held. When paid, such
bonds shall be presented by such commissioners to the gov-
erning board of the municipal corporation, at least five
days before the annual town meeting, village or city election,
or meeting of the board of supervisors, next thereafter held,
who shall cancel the same, and make and file a record thereof
Town Boarp, Doris or, unper Municrpan Law. 327

in the clerk’s office of the municipal corporation, whose bonds
were so paid or canceled. (Id. § 17, as amended by ch. 466
of Laws of 1893, p. 963.)

546. Accounts and loans by such commissioners. Such
commissioners shall present to the auditing board of the
municipal corporation they represent, at each annual meeting
of such board, a written statement or report, showing all their
receipts and expenditures, with vouchers. They shall also
loan on proper security or collaterals, or deposit in some
solvent bank, or banking institutions, at the best rate of inter-
est they can obtain, or invest in the bonds of the municipal
corporation they represent, or in the bonds of the state, or of
any town, village, city or county therein, issued pursuant to
law, or in the bonds of the United States, all moneys that shall
come into their hands by virtue of their office, and not needed
for current liabilities; and all earnings, profits or interest
accruing from such loans, deposits or investments, shall be
credited to the municipal corporation they represent, and
accounted for in their annual settlement with the governing
board thereof. (Id. § 18.)

547. Reissue of lost or destroyed municipal railroad
bonds. When any bonds lawfully issued by a municipal cor-
poration in aid of any railroad, or in substitution for bonds so
issued, shall be lost or destroyed, such commissioners may
issue new bonds in the place of the ones so lost or destroyed,
at the same rate of interest, and to become payable at the
same time, upon the owner furnishing satisfactory proof, by
affidavit, of such ownership, and loss or destruction, and a
written indemnity, with at least two sureties, approved as to
form and sufficiency by the county judge of the county in
which such municipal corporation is situated. Every new
bond so issued shall state upon its face the number and denomi-
nation of the bond for which it is issued, that it is issued in
the place of such bond claimed to have been lost or destroyed,
that it is issued as a duplicate thereof, and that but one is to
paid. Such affidavit and indemnity, duly indorsed, shall be
immediately filed in the county clerk’s office. (Id. § 19.)

548. Payment of judgments against municipal corpora-
tion. When a final judgment for a sum of money shall be
328 Town Boarp, Dorttss or, unDER Municrpat Law.

recovered against a municipal corporation, and the execution
thereof shall not be stayed pursuant to law, or the time for
such stay shall have expired, the treasurer or other financial
officer of such corporation having sufficient moneys in his
hands belonging to the corporation not otherwise specifically
appropriated, shall pay such judgment upon the production of
a certified copy of the docket thereof. (Id. § 20.)

549. Liability for damages by mobs and riots. A city
or county shall be liable to a person whose property is destroyed
or injured therein by a mob or riot, for the damages sustained
thereby, if the consent or negligence of such person did not
contribute to such destruction or injury, and such person shall
have used all reasonable diligence to prevent such damage,
shall have notified the mayor of the city, or sheriff of the
county, of a threat or attempt to destroy or injure his prop-
erty by a mob or riot, immediately upon acquiring such
knowledge, and shall bring an action therefor within three
months after such damages were sustained. A mayor or
sheriff receiving notification of a threat or attempt to destroy
or injure property by a mob or riot shall take all lawful means
to protect such property ; and if he shall neglect or refuse, the
person whose property shall be destroyed or injured, may elect
to bring his action for damages against such officer instead of
the city or county. (Id. § 21.)

550. Condemnation of real property by municipal corpo-
ration. A municipal corporation authorized by law to take
and hold real property for the uses and purposes of the corpo-
ration, may, if it is unable to agree with the owners for the
purchase thereof, acquire title to such property by condemna-
tion. (Id. § 22.)

551. Insurance of property of municipal corporation.
Public officers having by law the care and custody of the pub-
lic buildings and other property of a municipal corporation,
may insure the same at the expense and for the benefit of such
corporation. (Id. § 23.)

552. Establishment of free public libraries. A majority
of the taxable inhabitants of a town, city or village, as shown
by the last preceding assessment-roll thereof, may petition the
governing board of such municipal corporation for the estab-
Town Boarp, Dotrss or, unpER Municrpat Law. 329

lishment of a free public library therein ; which petition shall
be approved as to its sufficiency by the county judge of the
county in which such municipal corporation is located, by his
indorsement thereon, and shall be filed by the clerk of such
municipal corporation, in the clerk’s office of the county in
which such corporation is situated. Upon such petition being
made and approved, the governing board of such municipal
corporation may, by a resolution, establish and maintain a free
public library or reading-room therein, with or without
branches, under such regulations as such board may prescribe,
and the town, village or city may appropriate for suitable
buildings or rooms, and for the foundation of such library or
reading-room a sum not exceeding one dollar for each elector
residing therein, at the time such appropriation is made, who
voted at the last preceding general election therein ; and may
also appropriate annually, for the maintenance and increase
thereof, or of any public library or reading-room organized
pursuant to law, in such town, village or city, a sum not
exceeding seventy cents for each such elector therein; and
may receive, hold and manage any devise, bequest or dona-
tion, for the establishment, increase or maintenance of a free
library or reading-room in such municipal corporation. The
money so appropriated shall be audited, assessed, levied and
collected the same as other town, village or city charges.
When a village shall establish a free public library or reading-
room, it shall be exempt from any charge for the establishment
or maintenance of a library or reading-room in the town in
which it is situated. (Id. § 24.)

553. Acquisition of lands by town or other municipal
corporation for erection of monuments. The governing
board of a village or town, or the trustees of a monument asso-
ciation, may acquire not to exceed three acres of land, for the
erection of a soldiers’ monument, or a monument or other
structure as a memorial of some distinguishing or important
event in the history of the state or nation, and for laying out
such lands as a public park or square, if such lands are vacant
or have buildings thereon not exceeding two thousand five
hundred dollars in value, and if a judge of the county, or a
justice of the supreme court of the district, in which such

42
330 Town Boarp, Duties or, unDER Monictpat Law.

memorial is to be erected, shall give his written approval of
the acquisition of such lands for such purpose. (Id. § 25.)

554. Leases of public buildings of town or other municipal
corporation to Grand Army posts. A municipal corporation
may lease, for not exceeding five years, to a post or posts of
the Grand Army of the Republic, or other veteran organiza-
tion of honorably discharged union soldiers, sailors or marines,
a public building or part thereof, belonging to such municipal
corporation, except school-honses in actual use as such, with-
out expense, or at a nominal rent, fixed by the board or coun-
cil having charge of such buildings. (Id. § 26.)

555. Restrictions or regulations of business in towns,
etc.; limitations of, prescribed; discrimination against
non-residents. Any restriction or regulation imposed by the
governing board of a municipal corporation upon the inhabit-
ants of any other municipal corporation within this state, car-
rying on or desiring to carry on any lawful business or calling
within the limits thereof, which shall not be necessary for the
proper regulation of such trade, business or calling, and shall
not apply to citizens of all parts of the state alike, except
ordinances or regulations in reference to traveling circuses,
shows and exhibitions, shall be void. (Id. § 27.)

556. When general municipal law to take effect. This
chapter shall take effect on October 1, 1892. (Id. § 29.)

557. Legalization of regular acts of town board by super-
visors. By section 15 of the County Law it is provided that
any board of supervisors may, by a two-thirds vote of all its
members, legalize the informal acts of any town meeting or
village election within such county, and the regular acts of
any one or more town or village officers, performed in good
faith and within the scope of their authority. (Laws of 1892,
ch. 686, § 15, p. 1747.)

558. Authority to towns to borrow money for construc-
tion or repairs of highways or bridges, how obtained.
See section 69 of same chapter, as amended by Laws of 1894,
chapter 163, cited heretofore on page 222, as to such authority.

559. Raising and expenditure of such moneys; record of
obligations issued therefor. The board of supervisors shall,
from time to time, impose upon the taxable property of such
Town Boarp, Dorizs or, unper Monicrpan Law. 331

towns sufficient tax to pay such obligations as they shall
become due. The supervisor and town clerk shall each keep
a record, showing the date and amount of the obligations
issued, the time and place of their payment, and the rate of
interest thereon. The obligations shall be delivered to the
supervisor of the town, who shall dispose of the same for not
less than par, and pay the proceeds thereof to the commission-
ers of highways of the town, or to such other officer as shall
be designated by the board of supervisors, to be used by them
for the purposes for which the same were appropriated ; but
not more than five hundred dollars of such proceeds shall be
expended upon any highway or bridge, except in pursuance of
a coutract made by a contractor with the commissioners of
highways of the town, or other officer designated by the board
of supervisors, and approved by the town board, no member of
which shall be interested therein. If such highway or bridge
shall be wholly or partly within the limits of an incorporated
village, the consent of a majority of the trustees of such village
shall be necessary for the action of the board of supervisors
as herein provided. (Laws of 1892, ch. 686, § 70, p. 1762.)
560. Streets outside of city limits. When any territory
in a county containing an incorporated city of one hundred
thousand inhabitants, excepting the towns of Flatbush and
New Lots in the county of Kings, has been mapped into
streets and avenues pursuant to law, the board of supervisors
may authorize the establishment of a plan for the grade of
such streets and avenues, laying out, opening, grading, con-
structing, closing and change of line of any one or more of
them, and provide for the assessment on property intended to
be benefited thereby, and fixing assessment districts therefor,
and for the levy, collection and payment of the amount of
damages sustained and the charges and expenses incurred, or
which may be necessary to incur in carrying out such pro-
visions, but such last named power in regard to laying out,
opening, grading, constructing and change of line, of such
streets or avenues or defraying the expenses thereof, shall
only be exercised on the petition of the property owners, who
own more than one-half of the frontage on any such street or
avenue, or on a certificate of the town board and commission-
332 Town Boarp, Duties or, unpDER Montcrpat Law.

ers of highways of the town, that the same is, in their judg-
ment, proper and necessary for the public interest. If the
streets and avenues, in respect to which such action is pro-
posed to be taken, shall lie in two or more towns, a like certiti-
cate shall be required of the town board and commissioners of
highways of each town. Before making such certificate, such
town board, or boards and commissioners of highways, shall
give ten days’ notice by publication in one of the daily papers
of the county, and by conspicuously posting in five public
places of each of such towns, of the time and place at which
they will meet to consider the same, at which meeting the
public, and all persons interested, may appear and be heard in
relation thereto. No such street or avenue shall be laid ont,
opened or constructed, upon or across any lands acquired by
the right of eminent domain, and held in fee for depot pur-
‘poses by any railroad corporation, or upon or across any lands

now held by a corporation formed for the purpose of improv-
ing the breed of horses, without the consent of such corpora-
tions. No town officer shall charge anything for his services
under this section, nor shall any charge be made against any
such town or the property therein, for the expense of the
publication of the notice herein required. (Id. § 71.)

See forms of certificates and notices, forms Nos. 86, 87.

561. Survey and record of highways. The board of
supervisors may authorize and direct the commissioners of
highways of any town, to cause a survey to be made, at the
expense of the town, of* any or all of the highways therein,
and to make or complete a systematic record thereof, or to
revise, collate and rearrange existing records of highways, and
correct and verify the same by new surveys and to establish
the location of highways by suitable monuments. Such records
so made, or revised, corrected or verified, shall be deposited
with the town clerk of the town, and shall thereafter be the
lawful records of the highways which they describe; but
shall not affect rights pending in any judicial proceeding com-
menced before the deposit of pa revised records by the
town clerk. (Id. § 72.)

561a. Cancellation of town bonds. All town bonds and
coupons thereof paid, are to be cancelled by the town board
of the town, at a meeting thereof to be held for that purpose,
within ten days previous to the annual town meeting ; and a
record thereof shall be filed, signed by the board, in its office
of the town clerk of the town. (Town Law, § 214.)

* Printed “or” in original.

 
Town Boarp, Durtzs or, 4s Mempers or Hearts Boarp. 333

ARTICLE 4.

Duties of town board as members of local boards of health.

562. Local boards of health, how constituted and appointed.

563. General powers and duties of local boards of health.

564, Vital statistics, duties as to.

565. Burial and burial permits, duties as to.

566. Contagious and infectious diseases, powers and duties as to.

567. Nuisances, exaraination into complaints as to; powers upon such
examination.

568. Removal of nuisances on failure to comply with order of board.

569. Expense of abatement of nuisances to be a lien upon premises.

570, Manufactures regulated in tenement houses and dwellings.

571, Jurisdiction of town and village boards of health.

572, Expenses incurred by such board, how paid.

573, Mandamus against local board of health at instance of state board of
health, etc., when granted. :

574, Exceptions and limitations of article as to cities of New ti
Brooklyn, Buffalo, Albany and Yonkers.

562. Local boards of health, how constituted and
appointed. There shall continue to be local boards of health
and health officers in the several cities, villages and towns of the
state. In the cities, except New York, Brooklyn, Buffalo,
Albany and Yonkers, the board shall consist of the mayor of
the city, who shall be its president, and at least six other per-
sons, one of whom shall be a competent physician, who shall
be appointed by the common council, upon the nomination of
the mayor, and shall hold office for three years. Appoint-
ments of the members of such boards shall be made for such
shorter terms as at any time may be necessary, in order that the
terms of two appointed members shall expire annually. The
board shall appoint a competent physician, not one of its mem-
bers, to be the health officer of the city. In villages the board
shall consist of not less than three nor more than seven persons,
not trustees of the village, who shall be appointed by such trus-
tees annually and hold office for one year. Every such village
board shall elect a president, and appoint a competent physician, -
not amember of the board, to be the health officer of the village.
In towns the board of health shall consist of the town board and
another citizen of the town of full age, annually appointed by the
334 Town Boarp, Duties or, 4s Members or Hearty Boarp.

town board at a meeting to be held by it within thirty days after
the annual town meeting. Such board of health shall annually
appoint a competent physician, resident of the town, to be the
health officer of the town; or in case there be no competent phy-
sician residing in the town or no competent physician residing
in the town who will accept such office, such board of health
shall annually appoint a competent physician residing in a neigh-
boring town or city to be the health officer of the town. If the
proper authorities shall not fill any vacancies occurring in any
local board within thirty days after the happening of such
vacancy, the county judge of the county shall appoint a com-
petent person to fill the vacancy for the unexpired term, which
appointment shall be immediately filed in the office of the
county clerk. Notice of the membership and organization of
every local board of health shall be forthwith given by such
board to the state board of health. The term “ municipality,”
when used in this article, means the city, village or town for
which any such board may be or is appointed. (Laws of 1893,
ch. 661, § 20, as amended by Laws of 1894, ch. 268, p. 485.)

563. General powers and duties of local boards of
health. Every such local board of health shall meet at stated
intervals to be fixed by it, in the municipality. The presiding
officer of every such board may call -special meetings thereof
when in his judgment the protection of the public health of
the municipality requires it, and he shall call such meeting
upon the petition of at least twenty-five residents thereof, of
full age, setting forth the necessity of such meeting. Every
such local board shall prescribe the duties and powers of the
local health officer, who shall be its chief executive officer, and
direct him in the performance of his duties, and fix his com-
pensation. Every such local board shall make and publish
from time to time all such orders and regulations as they may
deem necessary and proper for the preservation of life and
health, and the execution and enforcement of the public health
law in the municipality. It shall make without publication
thereof such orders and regulations for the suppression of
nuisances, and concerning all other matters in their judgment
detrimental to the public health in special or individual cases,
not of general application, and serve copies thereof upon the
Town Boarp, Duttss or, as Mempers or Heatru Boarp. 335

owner or occupant of any premises whereon such nuisances
or other matters may exist or post the same in some conspic-
uous place thereon. It may employ such persons as shall be
necessary to enable it to carry into effect its orders and regu-
lations, and fix their compensation. It may issue subpoenas,
compel the attendance of witnesses, administer oaths to wit-
nesses and compel them to testify, and for such purposes it
shall have the same powers as a justice of the peace of the
state in a civil action of which he has jurisdiction. It may
designate by resolution one of its members to sign and issue
such subpcenas. No subpcena shall be served outside the
jurisdiction of the board issuing it, and no witness shall be
interrogated or compelled to testify upon matters not related
to the public health. It may issue warrants to any constable
or policeman of the municipality to apprehend and remove
such persons as cannot otherwise be subjected to its orders or
regulations, and a warrant to the sheriff of the county to
bring to their aid the power of the county whenever it shall
be necessary to do so. Every warrant shall be forthwith exe-
cuted by the officer to whom directed, who shall have the
same powers and be subject to the same duties in the execu-
tion thereof, as if it had been duly issued out of a court of
record of the state. Every such local board may prescribe
and impose penalties for the violation of or failure to comply
with any of its orders or regulations not exceeding one hun-
dred dollars for a single violation or failure, to be sued for and
recovered by it in the name and for the benefit of the munici-
pality. (Id. § 21.)

See People v. Wood, cited hereafter on page 341.

564. Vital statistics, duties as to. Every such local
board shall supervise and make complete the registration
of all births, marriages and deaths occurring within the
municipality, and the cause of death and the findings
of coroners’ juries, in accordance with the methods and
forms prescribed by the state board of health, and, after
registration, promptly forward the certificate of such births,
marriages and deaths to the state bureau of vital statis-
ties. Every parent or custodian of a child born, and the
physician or midwife who attended at the birth of such
336 Town Boarp, Duties or, 4s Mempers or Heatta Boarp.

child, and every groom, officiating clergyman or magistrate at
every marriage, shall cause a certificate of such birth or
marriage to be returned within thirty days thereafter to the
local board of health or person designated by it to receive the
same, which shall be attested, if a birth, by the physician or
midwife, if any in attendance, and, if a marriage, by the
officiating clergyman or magistrate. The cost of such regis-
tration, not exceeding twenty-five cents for the complete regis-
tered record of a birth, marriage or death, shall be a charge
upon the municipality. The charge for a copy thereof shall
be fixed by the board, not exceeding the same sum for a com-
plete copy of a single registered record and the additional
sum of twenty-five cents if certified to. Such copies shall be
furnished upon request of any person, and when certified to
be correct by the president or secretary of the board or local
registering officer designated by it shall be presumptive evi-
dence in all courts and places of the facts therein stated. (Id.
§ 22, as amended by Laws of 1894, ch. 679, p. 1698.)

565. Burial and burial permits, duties as to. Every such
local board shall prescribe sanitary regulations for the burial
and removal of corpses, and shall designate the persons who
shall grant permits for such burial, and permits for the trans-
portation of any corpse which is to be carried for burial
beyond the county where the death occurred. Every under-
taker, sexton or other person having charge of any corpse,
shall procure a certificate of the death and the probable cause
duly certified by the physician in attendance upon the deceased
during his last illness, or by the coroner where an inquisition
is required by law, and if no physician was in attendance, and
no inquest has been held or required by law, an affidavit stat-
ing the circumstances, time and cause of death, and sworn to
by some credible person known to the officer granting the per-
mit, and there shall be no burial or removal of a corpse until
such certificate or affidavit has been presented to the local
board or to the person designated by it, and thereupon a per-
mit for such burial or removal has been obtained. When
application is made for a permit to transport a corpse over any
railroad or upon any passenger steamboat within the state, the
board of health, or the officers to whom such application is
Town Boarp, Duties or, As Mempers or Hearty Boarp. 337

made, shall require such corpse to be inclosed in a hermeti-
cally sealed casket of metal or other indestructible material,
if the cause of death shall have been from a contagious or
infectious disease. (Id. § 23.)

566. Contagious and infectious diseases, powers and
duties as to. Every such local board of health shall guard
against the introduction of contagious and infectious diseases
by the exercise of proper and vigilant medical inspection and
control of all persons and things arriving in the municipality
from infected places, or which from any cause are liable to
communicate contagion. It shall require the isolation of all
persons and things infected with or exposed to such diseases,
and provide suitable places for the treatment and care of sick
persons who cannot otherwise be provided for. It shall pro-
hibit and prevent all intercourse and communication with or
use of infected premises, places and things, and require, and,
if necessary, provide the means for the thorough purification
and cleansing of the same before general intercourse with the
same or use thereof shall be allowed. It shall report to the
state board of health, promptly, the facts relating to conta-
gious and infectious diseases, and every case of small-pox or
varioloid within the municipality. Health officers of villages
and towns shall report in writing once a month to the state
board of health all cases of such infectious and contagious
diseases as may be required by the state board of health, and
for such reporting the health officer shall be paid by the
municipality employing him, upon the certification of the
state board of health, a sum not to exceed twenty cents for
each case so reported; and the health officer shall report
annually on or about the first day of January in each year the
number of cases of consumption which have existed in his
jurisdiction during that year, and for each case thus reported
he shall receive a sum not to exceed ten cents, to be paid
in the same manner as the other like charges are paid. It
shall provide, at stated intervals, a suitable supply of vac-
eine virus, of a quality and from a source approved by
the state board of health, and during an actual epidemic of
small-pox obtain fresh supplies of such virus at intervals not

43
338 Town Boarp, Dutizs or, 4s Mempers or Heatta Boarp.

exceeding one week, and at all times provide thorough and
safe vaccination for all persons in need of the same. If a
pestilential, infectious or contagious disease exists in any
county almshouse or its vicinity, and the physician thereof
shall certify that such disease is likely to endanger the health
of its inmates, the county superintendent of the poor may
cause such inmates or any of them to be removed to such
other suitable place in the county as the local board of health
of the municipality where the almshouse is situated may des-
ignate there to be maintained and provided for at the expense
of the county, with all necessary medical care and attendance
until they shall be safely returned to such almshouse or other-
wise discharged. The boards of health of the cities of New
‘York, Brooklyn, Buffalo, Albany and Yonkers, shall report
‘promptly to the state board all cases of small-pox, typhus and
yellow fever and cholera and the facts relating thereto. (Id.
§ 24.)

567. Nuisances, examination into complaints as to;
powers upon such examination. Every such local board
shall receive and examine into all complaints made by any
inhabitant concerning nuisances, or causes of danger or injury
to life and health within the municipality, and may enter upon
or within any place or premises where nuisances or conditions
dangerous to life and health are known or believed to exist,
and by its members or other persons designated for that pur-
pose, inspect and examine the same. The owners, agents and
occupants of any such premises shall permit such sanitary
examinations to be made, and the board shall furnish such
owners, agents and occupants with a written statement of the
results and conclusions of any such exainination. Every such
loeal board shall order the suppression and removal of all
nuisances and conditions detrimental to life and health found
to exist within the municipality. Whenever the state board
of health or its president and secretary shall by notice to the
presiding officer of any local board of health, request him to
convene such local board to take certain detinite proceedings
concerning which the state board of health or its president and
secretary shall be satisfied that the action recommended by
them is necessary for the public good, and is within the juris-
Town Boarp, Durtixs or, as Memprrs or Heattu Boarp. 339

diction of such board of health, such presiding officer shall
convene such local board, which shall take the action recom-
mended. (Id. § 25.)

Abatement of nuisance, liability for. Whoever abates an alleged nui-
sance, and in doing so destroys or injures private property, or interferes
with private rights, whether he acts as an official, or an individual, save
when he acts under the judgment or order of a court having jurisdiction,
does so at his peril, and is liable for the damages sustained, unless it is
shown that the thing abated was a nuisance in fact. This rule applies to
boards of health acting under the authority of the general act, chapter
270, Laws of 1885, for the preservation of the public health. (People ex
rel. Copcutt v. Board of Health of Yonkers, 140 N. Y. 1; S. C., 85 N. E.
Rep. 320; 55 St. Rep. 416, affirming S. C., 71 Hun, 84.)

Determination of board of health as to nuisance not conclusive. The
determination of a board of health acting under that statute, as to the
existence of a nuisance, is not final or conclusive upon the owner of prem-
ises upon which it is alleged to exist. (Id.)

Such determination not reviewable by certiorari. A board of health may
act upon its own inspection and knowledge, and its determination is not
reviewable by certiorari. (Id.)

Notice to owner. An ordinance of a board of health directing the abate-
ment of an alleged nuisance is not invalid because of the fact that the
property owner was not given an opportunity to be heard before the
determination of the board was made. (People ex rel. Copcutt v. Board
of Health of Yonkers, supra; Board of Health of Yonkers v. Copcutt,
140 N. Y. 12; 85 N. E. Rep. 443; 55 St. Rep. 422, affirming 8. C., 71
Hun, 149.)

City of Yonkers not excepted from general act of 1885. The city of Yon-
kers was not exempted from the general act for the preservation of health,
chapter 270 of Laws of 1885, except as to the composition of its board of
health, and under that act and the charter of the city the board of health
had power to pass a general ordinance against the maintenance of public
nuisances, and impose a penalty for violations thereof, to be collected by
action brought by the board. (Board of Health of Yonkers v. Copcutt,
‘supra.)

Recovery of penalty. Where defendant’s dam has been condemned as a
nuisance and partially torn down, but defendant threatened to rebuild and
placed obstructions in the stream for that purpose, which he refused to
remove, held, that this would justify a recovery of the penalty. (Id.)

Injunction, when granted. An injunction to restrain the rebuilding of
‘the dam is properly granted in such a case, where it appears that the
defendant participated to some extent in the acts creating a nuisance, and
had neglected and refused to clean the pond for a year after receiving an
order to do so. (Id.)

Finding that dam is public nuisance, when justified, Proof that the
pond created by defendant’s dam is stagnant and filled with decomposed
vegetable matter, and that when the water is drawn down and the sides
340 Town Boarp, Duties or, as Mempers or Heat Boarp.

and bed of the pond exposed there arise noxious and poisonous exhalations,
dangerous to life and health, is sufficient to justify a finding that the pond
and dam constitute a public nuisance. (Id.)

Order of board of health, validity of. An order of a town board of
health declaring defendant’s rendering works a nuisance, and directing
them to abate the same, held, invalid because no notice was given to the
proprietors in order that they might be heard before the board. (Schoepflin
v. Calkins, 5 Misc. Rep. 159.) But see, to the contrary, People ex rel.
Copcutt v. Board of Health of Yonkers, above cited.

The absence of the citizen member of the board, he not having been
notified to attend the meeting at which the order was made, held, also
to make it invalid. (Id.)

Effect of repeal of act chapter 270 of Laws of 1885. The repeal of chapter
270 of Laws of 1885 by chapter 661 of Laws of 1893, held, to do away
with the remedy provided by the former statute and so to require the
dismissal of an action commenced under it. (Id.)

Health officer of New York, powers of. The health officer of the port of
New York has power to land, for temporary purposes, persons suspected
to have cholera, upon the territory of another county, notwithstanding the
prohibition thereof by the local board of health. (Young v. Flower, 3
Mise. Rep. 34; S. C., 538 St. Rep.48; 22 N. Y. Supp. 382.)

Jurisdiction of board, how far local. Under the act chapter 324 of
Laws of 1850, providing for the organization of boards of health, as
amended by chapter 351 of Laws of 1882, while the board of health of a
town might not summarily execute its orders as to the abatement of a
nuisance by going outside of the boundaries of a town for that purpose;
it might invoke the aid of the court to restrain a violation of its order
and to enforce the abatement of the nuisance, although the cause thereof
arose in an adjoining municipality. (Gould v. City of Rochester, 105 N.
Y. 46, reversing S. C., 39 Hun, 79.) Both of the above acts were repealed
by chapter 270 of Laws of 1885, section 9, which chapter was also repealed by
chapter 661 of Laws of 1893. See, also, Bell v. City of Rochester (33 St.
Rep. 560; S. C., 11 N. Y. Supp. 403).

It is not essential to the validity of the service of a special order made
by a board of health, requiring the abatement of a nuisance, that it be
served on the occupant of the premises whereon a nuisance exists, within
the territorial jurisdiction of the board; a service outside the jurisdiction
is sufficient. (Id.)

Notice, when required by statute. The board of health of a town made
an order under chapter 270 of the Laws of 1885, as amended by chapter
309 of Laws of 1888, without notice to a railroad company, requiring such
company to make two openings of one hundred feet each, in an embank-
ment extending from the west shore of Cayuga lake, upon which said
company operated a railroad, so as to permit the free flow of the waters of
that lake through them northwardly, and that in case the company should
fail to comply with the orders the work should be done under the direc-
tion of the board, and the expense thereof assessed upon the company’s
property. Held, that the omission by such board to give notice of the
action proposed to be taken by it to such company, rendered their pro-
Town Boarp, Dutiss or, as Members or Huatru Boarp. 341

ceedings and order void. (People ex rel. N. Y. Central & H. R. R. R. Co.
v. Board of Health of Seneca Falls, 58 Hun, 595.)

That the power given to the board of health by subdivision 4 of section
3 of the said act ‘‘to receive and examine into the nature of complaints
made by any of the inhabitants concerning nuisances,” etc., by necessary
implication required the board to give a reasonable notice to the person
who was charged with the maintenance of a nuisance that complaint had
been made, or that such fact existed, so that he might be heard in his own
behalf, in refutation of the charge made against him. (Id.)

Length of notice; to be w reasonable one. In the absence of any pre-
scribed length of notice a reasonable opportunity is implied, and it should
be afforded to the party charged with maintaining a nuisance to defend
his conduct. (Id.)

See, however, as to the general rule in regard to notice, People ex rel.
Copcutt v. Board of Health of Yonkers, above cited.

Misdemeanor under section 4 of act, chapter 270 of Laws of 1885. Section
4of chapter 270 of the Laws of 1885 provided that every person who
shall willfully violate or refuse to obey any order or regulation of a board
of health, or any order made by it, should be guilty of a misdemeanor.
A city board of health, without notice to the alleged owner of certain
premises, made an order which, in effect, determined him to be the owner

‘thereof, and that a nuisance existed upon his premises and required him
to remove it. Held, that such order affected a substantial right of the
owner, and that the board of health had no power to conclude him
thereby without notice. (People v. Wood, 62 Hun, 181.)

That the refusal of such owner to obey such order did not constitute a
misdemeanor under that subdivision. (Id.)

That the power given to the board by that subdivision to receive and
examine into the nature of complaints made by inhabitants concerning
nuisances, impliedly required said board to give the owner a reasonable
notice, to the end that he might be heard in his own behalf. (Id.)

It seems that the owner could not in an inferior criminal court, where
he was prosecuted for a misdemeanor, bring up for review the order and
determination of said board. (Id.)

Power to enter premises, abate a nuisance, etc. A board of health may,
under that section, enter upon premises of its own motion, abate a nui-
sance and charge the owner by action with the expense; but this power
should be exercised only in extreme cases and after a party has had an
opportunity to be heard. (Id.)

See, however, People ex rel. Copeutt v. Board of Health of Yonkers,
cited above, as to necessity of notice.

A definite amount of penalty must be prescribed by board for violation of
its regulations, A definite penalty for violation of their regulations should
be fixed by town boards of health, and this should be the amount of
recovery therefor and not a sum to be fixed at the trial for the offense.
(McNall v. Kales, 61 Hun, 231; 8. C., 40 St. Rep. 719; 16 N. Y. Supp.
7.) So held under chapter 270 of Laws of 1885 in the case of an action
brought upon a regulation adopted by the board, under the provisions
342 Town Boarp, Doties or, as Memsers or Hearts Boarp,

of that act, for a failure by a physician to report a case of diphtheria.
(Id.)

Lhability of owner of premises, The rule that the owner of the premises
is liable, by reason of the defective construction and dangerous condi-
tion of premises, notwithstanding they are at the time in possession of a
tenant, if the defect existed at the time the owner leased the property,
applied, sustaining an action by the board of health fora penalty fora
nuisance caused by offensive matter running through the premises,
(Board of Health v. Valentine, 82 St. Rep. 919.)

Action under gencral sanitary regulations. Where the nuisance com-
plained of comes under the general sanitary regulations it is not necessary
to serve the order upon the occupants and owner of the premises. So
held under chapter 270 of Laws of 1885, section 3, subdivision 6. (Id.)

Tenant prima facie liable for nuisances in cases where they arise from
want of repair. Generally and prima facie where lands are in the occupa-
tion of a tenant he alone is responsible for any nuisance thereon arising
from their being out of repair. The landlord is only liable where he
demised the premises with the nuisance thereon, or covenanted to repair.
(Ahern v. Steele, 115 N. Y. 203, reversing 8. C., 48 Hun, 517.)

Liability of grantee or devisee of premises. A grantee or devisee of prem-
ises, upon which there is u nuisance at the time the title passes, is not
responsible therefor until he has had notice thereof. (Id.)

Nuisances which are under control of board of health. A board of health
has no authority to abate mill dams on a river on the ground that the pond
is injurious to the public health. The nuisances which are intended to be
under the control of boards of health are such as are nuisances of them-
selves and become so from intrinsic and inherent qualities of their owrt.
So held under Laws of 1850, chapter 324, section 3. (Rogers v. Barker, 31
Barb. 447.)

Requisites of an order of «a board of health declaring a nuisance
prescribed. (Id.)

By-laws made under authority of legislature have force of enactments.
By-laws of corporations and boards, made under the authority of the
legislature, in conformity to the powers delegated, have the same force
as legislative enactments. (McDermott v. Board of Police, 25 Barb.
635.)

568. Removal of nuisances on failure to comply with

order of board. If the owner or occupant of any premises
fails to comply with any order or regulation of any such local
board for the suppression and removal of any nuisance or
other matter, in the judgment of the board detrimental to the
public health, made, served or posted as required in this article,
such boards or their servants or employes may enter upon the
premises to which such order or regulation relates, and sup-
press or remove such nuisance or other matter. The expense
of such suppression or removal shall be paid by the owner or
Town Boaxp, Durtss or, 4s Memsers or Heatra Boarp. 343

oceupant of such premises, or by the person who caused or
maintained such nuisance or other matters, and the board may
maintain an action in the name of the municipality to recover
such expense, and the same when recovered shall be paid to
the treasurer of the municipality, or if it has no treasurer to
its chief fiscal officer, to be held and used as the funds of the
municipality. (Id. § 26.)

As to constitutionality of provisions of sections 26 and 27, above and

next hereafter cited, see page 300 of volume 48 of Albany Law Journal,
and see cases cited in note to section 25, before cited on pages 339-342,

569. Expense of abatement of nuisances to be a lien
upon the premises. If execution upon a judgment for the
recovery of the expense of the suppression or removal of a
nuisance or other matter, pursuant to an order or regulation
of any such local board, is returned wholly or in part unsatis-
fied, such judgment, if docketed in the place and manner
required by law to make a judgment of a court of record a
lien upon real property, shall be a first lien upon such premises,
having preference over all other liens and incumbrances what-
ever. The board may cause such premises to be sold for a
term of time for the payment and satisfaction of such lien
and the expenses of the sale. Notice of such sale shall be
published for twelve weeks successively, at least once in each
week, in a newspaper of the city, village or town, or if no
newspaper is published therein, in the newspaper published
nearest to such premises. If the owner or occupant of the
premises, or his agent, is known, a copy of such notice shall
be served upon him, either personally, at least fourteen days
previous to the sale, or by mail at least twenty-eight days prior
thereto. The premises shall be sold to the person offering to
take them for the shortest time, paying the amount unpaid on
such judgment and interest and the expenses of such notice
and sale. A certificate of the sale, signed and acknowledged
by the president and secretary of the board, shall be made
and delivered to the purchaser, and may be recorded as a con-
veyance of real property, and the purchaser shall thereupon
be entitled to the immediate possession of such premises, and,
if occupied, may maintain an action or proceeding to recover
the possession thereof against the occupant, as against a tenant
of real property holding over after the expiration of his term 5
344 Town Boarp, Duties or, as Members or Ileatta Boarp,

and the costs of any such action or proceeding, if not paid by
the occupant, shall also be a lien upon such premises, having
the same preference as the lien of such judgment, and the
right of the purchaser to such premises shall be extended for
a longer term, which shall bear the same proportion to the
original term as the amount of such costs bears to the amount
paid by the purchaser, on such sale. The term of the pur-
chaser at any such sale shall commence when he shall have
acquired possession of the premises sold. At any time within
six months after recording such certificate, the owner of the
premises or any lessee, mortgagee or incumbrancer thereof,
or of any part of the same, may redeem the premises or
any such part from such sale by paying to the purchaser
the amount paid by him on the sale, and all costs and
expenses incurred by him in any action or proceeding to
recover possession with interest at the rate of ten per cent per
annum thereon. If redemption is made by the owner, the’
right of the purchaser shall be extinguished; if by a lessee,
the amount paid shall be applied as a payment upon any rent
due or which may acerue upon his lease; if by a mortgagee
or an incumbrancer, the amount paid shall be added to his
mortgage, incumbrance or other lien, or if he have more than
one to the oldest, and shall thereafter be a part of such mort-
gage, lien or ineumbrance, and enforceable as such. (Id. § 99.)

See note to last above section.

570. Manufactures regulated in tenement houses and
dwellings. No room or apartment in a tenement or dwelling
house, used for eating or sleeping purposes, shall be used for
the manufacture, wholly or partly, of coats, vests, trousers,
knee-pants, overalls, cloaks, shirts, purses, feathers, artificial
flowers or cigars, except by the members of the family living
therein, which shall include a husband and a wife and their
children, or the children of either. A family occupying or
controlling such a workshop shall, within fourteen days from
the time of beginning work therein, notify the board of health
of the city, village or town, where such workshop is located,
or a special inspector appointed by such board, of the location
of such workshops, the nature of the work carried on, and
the number of persons employed therein; and thereupon such
‘Town Boarp, Durttus or, As Mempers or Hearts Boarp. 345

board shall, if it deems advisable, cause a permit to be issued
to such family to carry on the manufacture specified in the
notice. Such board may appoint as many persons as it deems
advisable to act as special inspectors. Such special inspectors
shall receive no compensation, but may be paid by the board
their reasonable and necessary expenses. If a board of health
or such inspector shall find evidence of infectious or contagious
diseases present in any workshop, on in goods manufactured
or in process of manufacture therein the board shall issue such
orders as the public health may require, and shall condemn
and destroy such infectious and contagious articles, and may,
if necessary to protect the public health, revoke any permit
granted by it for manufacturing goods in such workshop. If
a board of health or any such inspector shall discover that any
such goods are being brought into the state, having been
manufactured, in whole or in part, under unhealthy condi-
tions, such board or inspector shall examine such goods, and
‘if they are found to contain vermin, or to have been made in
improper places or under unhealthy conditions, the board may
make such orders as the public health may require, and may
condemn and destroy such goods. (Id. § 28.)

571. Jurisdiction of town and village boards. A town
board of health shall not have jurisdiction over any city or
incorporated village or part of such city or village in such
town, if such city or village has an organized board of health.
The boards of health of any town and the incorporated villages
therein, or any two or more towns and the incorporated
villages therein, may unite, with the written approval of the
state board of health, in a combined sanitary and registration
district, and appoint for such district one heaith officer and
registering officer, whose authority in all matters of general
application shall be derived from the boards of health
appointing him; and in special cases not of general applica-
tion arising within the jurisdiction of but one board shall be
derived from such board alone. (Id. § 29.)

572. Expenses incurred by local board, how paid. All
expenses incurred by any local board of health in the perform.
ance of the duties imposed upon it or its members by law
shall be a charge upon the municipality, and shall be audited,

44
346 Town Business 1n Count1xs oF ovER 600,000 InnAzitants,

levied, collected and paid in the same manner as the other
charges of, or upon, the municipality are audited, levied, col-
lected and paid. The taxable property of any village main-
taining its own board of health shall not be subject to taxa-
tion for maintaining any town board of health, or for any
expenditure authorized by the town board of health, but the
costs and expenditures of the town board shall be assessed and
collected exclusively on the property of the town outside of
any such village. (Id. § 30.)

573. Mandamus against local board of health at
instance of state board of health, etc., when granted.
The performance of any duty or the doing of any act enjoined,
prescribed or required by this article, may be enforced by
mandamus at the instance of the state board of health, or of its
president or secretary, or of any citizen of full age resident of
the municipality where the duty should be performed or the
act done. (Id. § 31.)

574. Exceptions and limitations of article as to cities of
New York, Brooklyn, Buffalo, Albany and Yonkers.
This article shall not be construed to affect, alter or repeal
laws now in force relating to the boards of health of the cities
of New York, Brooklyn, Buffalo, Albany and Yonkers, nor
the sanitary codes duly adopted and now in force in such
cities. (Id. § 32.)

TITLE VI.

TOWN BUSINESS IN COUNTIES OF MORE THAN SIX HUNDRED
THOUSAND INHABITANTS.

(Laws of 1890, ch. 569, art. 10, as amended by Laws of 1893, ch. 387,
taking effect January 1, 1894.)

575. Town officers.

576. Election of officers.

577. Term of office.

578, Town meetings.

579. Ballots of town meetings.

580. Full terms and vacancies.

581. Designations; full term or vacancy.
582. Town meeting, business of.
Town Businzss in Counties or oVER 600,000 Ingazirants. 347

583. Fiscal year; meeting of town board.
584, Canvass; inspectors.

585. Canvass in case no justice present.
586. Registry of town meetings,

587. Resignations.

588. Vacancies.

589. Official oath and undertaking.

590. Taxes and assessments.

591. Excise moneys.

575. Town officers. The town officers of each town in
counties containing six hundred thousand or more inhabitants,
as determined by the last preceding federal or state enumera-
tion of the inhabitants taken prior to any election of town
officers, shall be one supervisor, one town clerk, four justices
of the peace, three assessors, one or three commissioners of
highways, three commissioners of excise, three town auditors,
one collector and five constables; also three inspectors of
election for each election district, and such other officers as
are or may be provided by or in pursuance of law. (Laws of
1890, ch. 569, § 220, as amended by Laws 1893, ch. 387,
p. 785.)

576. Election of officers. The said town officers shall be
elected by ballot by the electors of each town at the annual
town meeting held next preceding the general election at
which they would have been elected under the present exist-
ing laws, with the exception of the collector, who shall be
elected at the annual town meeting next following such gen-
eral election. (Id. § 221, as amended by same chapter.)

577. Term of office. The supervisor shall hold office for
the term of two years ; the town clerk, assessors, commissioners
of highways, commissioners of excise and town auditors, each
for the term of three years; the justices of the peace four
years ; constables, five years; inspectors of election, one year,
all from the first day of January, and the collector three years
from the first day of May, next succeeding their elections,
respectively. When three or more incumbents are required
for any one of said offices, the term of which is three or more
years, one candidate shall be elected for the regular or full
term in each year. (Id. § 222, as amended by same chapter.)

578. Town meetings. The annual and special meetings
348 Town Busiyess ty CounTiEs or oVER 600,000 InnaAzrrants,

in each of said towns shall be held in the several election
districts thereof, under the direction of the inspectors of
election, as the presiding officers, beginning at the hour
appointed for the opening of the polls at the next preceding
general election. The town clerk shall provide the requisite
number of printed official ballots, which shall be the same for
each district, and the elections at such meetings shall be con-
ducted, with the aid of ballot clerks and poll clerks, in the
same manner as the general elections, so far as practicable.
Upon the completion of the canvass, the certified result,
together with the books, papers and records, shall forthwith
be filed by the inspectors with the town clerk. (Id. § 223, as
amended by same chapter.) :

579. Ballots at town meetings. The names of all the
town officers to be voted for by any elector at such town meet-
ing shall be placed upon one ballot, which shall be indorsed
with the word “town;” such ballot to contain the names of
not more than two candidates for inspectors of election for
each of the election districts in the town, designating in con-
nection with such names the districts for which the several
candidates are to be chosen, and if said designation is omitted,
or more than two names for inspectors shall appear, the vote
for such inspector shall not be counted. (Id. § 224, as amended
by same chapter.)

580. Full terms and vacancies. When more than one
justice of the peace, assessor, commissioner of excise, com-
missioner of highways, town auditor or constable are to be chosen
in any of said towns, each elector shall designate upon his ballot
the person intended for the full term and for a vacancy, and if
there are two or more vacancies they shall be designated as the
longer and the shorter, or the longer, shorter and shortest
vacancy, as the case may be, and each person having the
greatest number of votes with reference to each designation
shall be deemed duly elected for the term or vacancy desig-
nated. (Id. § 225, as amended by same chapter.)

581. Designations; full term or vacancy. A ballot con-
taining the name of one candidate only, without designation,
shall be counted as for the full term. A ballot voted with
the names of two or more candidates for such office, but with-
Town Busivess 1x Countizs oF ovER 600,000 Innasrrants. 349.

out such designation, one of said candidates being at the time
an incumbent of the office for a term not then expired, shall
be counted as a vote for said candidate for the regular ‘term ;
and if there be but one vacancy to be filled, and the name of.
only one other candidate on such ballot, without such designa-
tion, the same shall be counted for such other candidate for
such vacancy. In all other cases a ballot containing the.
names of two or more candidates for any one of said offices,
without designating the term, shall not be counted. (Id.
§ 226, as amended by same chapter.)

582. Town meeting, business of. The town business.
which requires a vote of the people otherwise than by ballot
shall be commenced at twelve o’clock noon of the day of the:
annual town meeting, and completed without adjournment.
All questions upon motion made at town meetings not required.
by law to be by ballot, shall be determined by the majority of
the electors of the town voting, and the inspectors of each dis-
trict shall ascertain the result by counting, in such manner as.
they may deem most expedient and practicable, and certify the
same, to the board of town canvassers at the time of making
their return of the votes cast for town officers. (Id. § 227, as
amended by same chapter.)

583. Fiscal year; meeting of town boards. The fiscal
year in such towns shall begin on the first day of January and
terminate on the thirty-first day of December. The board of
town auditors shall meet annually for the purpose of auditing
the accounts of town officers at the office of the town clerk
on the thirtieth day of December at two o’clock in the after-
noon, except: when the same shall occur on Sunday, in which
case such meeting shall be held on the twenty-ninth; and all
town officers or boards of town officers who receive or dis-
burse any moneys belonging to the town shall account for the
same, under oath, to said board, annually at such meeting.
(Id. § 228, as amended by same chapter.)

584. Canvass; inspectors. It shall be the duty of the
justices of the peace to attend at the office of the town clerk
on the second day after each town meeting, at ten o’clock in
the forenoon, as a board of town canvassers, and canvass the
votes of the several election districts, and the town clerk shall
350 Town Bustyxss iv CountiEs oF oVER 600,000 IngaBitants,

act as clerk in such canvass, and shall enter in his record a
statement of the same, and of the number of votes for each
candidate in the several districts, and of the officers elected,
which record shall be signed by him and by the justice or jus-
tices acting as such canvassers. From the two persons who
shall have the highest number of votes next to the two
inspectors elected for each election district, the said justice or
justices shall thereupon select the third inspector for such dis-
trict, which shall also be entered in such record. (Id. § 229,
as amended by same chapter.)

585. Canvass in case no justice present. The justice or
justices of the peace present at the time and place so appointed
shall proceed with the canvass, and if none shall be present,
the town clerk shall appoint some suitable person, who shall be
sworn by him faithfully to perform such duty ; and if the town
clerk be absent, the justice or justices present shall appoint a
suitable person in his place, who shall be sworn in like man-
ner, and the persons so appointed shall possess all the powers
and be subject to all the duties and responsibilities of the
officers in whose place they are appointed. If any of the
returns shall not have been received, or shall be required to be
returned to the inspectors for correction, an adjournment may
be taken for the purpose of procuring the proper returns.
(Id. § 230, as amended by same chapter.)

586. Registry at town meeting. The registry of the last
preceding general election shall be the registry for such town
meeting, and the board of registry in each district shall meet
on one day, from nine o’clock in the forenoon until nine
o’clock in the evening, not less than three nor more than
fifteen days preceding each annual or special town meeting,
of which meeting they shall give ten days’ notice, by posting
in ten or more public places in the district, for the purpose of
completing the same, and at said meetings they shall place
upon the registry the names of the voters of such district
whose names do not appear thereon. (Id. § 231, as amended
by same chapter.)

587. Resignations. The supervisor and justices of the
peace of each town or a majority of them may accept the
resignation of any town officer, and make appointments to fill
 

Town Business 1n Countixs oF ovER 600,000 Innazitants. 351

vacancies that may be occasioned thereby, or by death, removal
from town, refusal to serve, failure to qualify or otherwise,
and shall file the certificates thereof in the office of the town
clerk. (Id. § 232, as amended by same chapter.)

See form No. 88.

588. Vacancies. The persons who may be appointed to
fill vacancies in town offices shall serve until the second day fol-
lowing the next annual town meeting, or until their successors
shall be duly elected and qualified ; but no person appointed.
as justice of the peace to fill the vacancy of an officer whose
term will expire on the thirty-first day of December next there-
after shall hold office by virtue of such appointment after such
last mentioned day. Persons who may be elected to fill
vacancies in town offices shall serve during the remainder
of..the unexpired term. (Id. § 233, as added by same
chapter.)

589. Official oath and undertaking. Each of said town
officers, except justices of the peace and inspectors of election,
shall, before the commencement of the term for which they
were elected or appointed, or if appointed to fill vacancies,
within ten days after their appointment, severally take the
constitutional oath of office, and file the same in the office of
the town clerk, and also, within the same time, file therein the
undertakings, if any, which are required to be given by them
for the faithful discharge of their duties. The undertaking of
collectors shall be given in the manner and within the time
required in other towns of this state. If the collector or any
other of such officers shall fail, neglect, refuse or omit to com-
ply with the provisions of this section, a vacancy shall there-
upon be created, which shall be filled by appointment in the
manner prescribed by this article ; but none of the provisions
of this section shall be deemed to extend to the bonds or
undertakings of supervisor for school moneys, or other
special purposes, which bonds or undertakings may be given
by him after entering upon the duties of his office, in the
manner now provided by law. (Id. § 234, as added by
same chapter.)

590. Taxes and assessments. The town board of each
of said towns, consisting of the supervisor, town clerk and
justice of the peace, shall have power to hire, occupy and use
352 Duties or Town CLERK AND OTHER Town OFFICERS.

suitable office room within the county for the transaction of
business in connection with the levying and collection of the
taxes and assessments of such town, and to adopt measures for
the preparation and purchase, from time to time and the care
and preservation of the necessary books, maps, assessment-
rolls and other papers connected therewith, and to prescribe
and regulate the powers and duties of the assessors of such
town so far as may not be inconsistent with existing laws, and
to employ such persons as may be required to assist in secur-
ing correct and equitable valuations and assessments of prop-
erty and for the effectual collection of the taxes therein. The
compensation to be paid to the assessors for their services shall
be fixed by the board of supervisors at rates not less than
those now paid, and the expenses incurred under this section
shall be a town charge, and raised and paid as other town
expenses. (Id. § 235, as added by same chapter.)

591. Excise moneys. All excise money shall be applied
to and expended for such town purposes as the said town
board may direct, except such portion thereof, if any, as shall
be required to be paid to any public institution by special or
local laws. (Id. § 286, as added by same chapter.)

TITLE VII.

DUTIES OF TOWN CLERK AND OTHER TOWN OFFICERS UNDER
cHAPTER 310 oF Laws oF 1891, ENTITLED “awn aoT to
ENCOURAGE AND FACILITATE THE DRAINING OF AGRICULTURAL
LANDS.”

592. Drainage of agricultural lands under agreements by owners; enlarge-
ment of highway ditches and courses.

593. Submission of difference to fence viewers; view of premises and
hearing; legality of agreements.

594. Conclusions and findings of fence viewers; compensation of fence
viewers.

595. Drainage, when not diversion thereof.

596. Duty of fence viewers; application to, what to contain; disqualifica-
tion of fence viewers.

597. When act to take effect.
Doettzs or Town CLERK AND oTHER Town OFFicers. 353

592. Drainage of agricultural lands under agreements
by owners ; enlargement of highway ditches and courses.
‘Whenever any owner or owners of agricultural lands desire
to drain the same, or to reclaim and secure for tillage or other
farming purposes, any low, marshy, or wet lands, by drain-
ing the same, the said owner or as many owners of such lands
as may join for said purpose under any agreement, contract or
writing entered into by them, may, with the consent and
under the supervision of the commissioners of highways of
any town wherein the said lands are located, lay out and con-
struct the necessary drains or ditches for draining such lands,
so as to connect with and follow into the drains, ditches or
other water-courses along or across any public road or high-
way, or through or under any sluice, or under any bridge
upon any public road, or highway, provided that the drain-
ing of any land in such manner shall not endanger any such
road or highway, or impede travel thereon on account of
overflow. In case any additional quantity of water thus
emptied into the highway ditches or other course for carrying
off water be in excess of their usual capacity, the commission-
ers of highways are hereby authorized to so enlarge or cause
to be enlarged, the said highway ditches or other courses that
they can receive the waters thus drained into them, without
damage, or danger of damage or obstruction to the highway.
(Laws of 1891, ch. 310, § 1, p. 639.)

593. Submission of difference to fence viewers; view of
premises and hearing; legality of agreements. In case of
any difference or disagreement arising over the laying out and
construction of drains or ditches by the owners of adjoining
lands, who have previously entered into an agreement for the
drainage of any such lands possessed by them, as in first sec-
tion of this act mentioned, which agreement shall be in writ-
ing, the said owners may make in writing, in which all said
owners interested shall unite, an application to the fence view-
ers of the town wherein the land to be drained is situated, to
hear and determine the matters of difference between said
owners, upon submission to said fence viewers, the said mat-
ters of difference, the same as touching any divisions of lands

45
354 Duries or Town CLERK AND OTHER Town OFFICERS.

or farm lines for the building and maintaining of line fences,
or any other matter which may now be by law submitted to
said fence viewers. And the said fence viewers shall before
making their report, view the premises or lands included within
the area of the proposed drainage, and give opportunity to
any party interested to be heard. And any agreement made
by any of said owners for said submission to the said fence
viewers, shall be held and construed as legal and binding upon
the parties thereto, as any contract or agreement made for any
lawful purpose. (Id. § 2.)

See form No. 89.

594. Conclusions and findings of fence viewers; com-
pensation of fence viewers. The conclusions and findings
of said fence viewers shall be in writing, one copy of which
shall be delivered to the applicants in every such proceeding,
and one copy shall be filed in the office of the clerk of the town
wherein the land proposed to be drained is located. The com-
pensation or fees of said fence viewers in such proceeding,
shall be the same as now allowed by law, in the case of estab-
lishing and maintaining line-fences and shall be paid by the
parties making the application hereinbefore mentioned. (Id.
§ 3.)

See form No. 90.

595. Drainage, when not a diversion thereof. Where
any water or drainage has been carried or directed by owners
of land as in this act provided, across, through or under said
land to a point of intersection with the natural flow, drainage
or outlet of water, upon the surface, along or by the side of
any lands adjoining, but not embraced within the portion or
district of land so drained as by this act provided, the same
shall not be deemed as a diversion of any drainage or flow of
water from the lands included within the area so drained.
(Id. § 4.)

596. Duty of fence viewers ; application to, what to con-
tain; disqualification of fence viewers. Itshall be the duty
of the fence viewers to act when called upon, in the manner
and for the purpose hereinbefore provided, and they shall
meet and proceed upon any application made as provided,
within ten days after receiving the same; and said application
Dovizs or Town Cierx And oTHER Town Orricers. 355

shall contain a particular statement of all the matters and
things upon which their action is requested, within the mean-
ing of this act, by the parties to said application, but no fence
viewer who is an owner of any land or has any personal inter-
est in any matter involved in the proceeding, shall be compe-
tent to act; and in case of such disqualification of any said
officer, his place may be filled by any justice of the peace of
the town who may not be for the same reason disqualified,
and whom the persons uniting in the application for such pro-
ceeding as provided, may agree upon. (Id. § 5.)

See form No. 90,

597. When act to take effect. This act shall take effect
immediately. (Id. § 6.)
APPENDIX OF FORMS.

 

No. 1.

Oath of assessors and other town officers.

Stats or New York, { a
County oF ,

 

I, A. B., do solemnly 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 the office of (*) assessor (or, name other office) of the
town of ——, in said county, according to the best of my
ability.

[And I do further solemnly swear (or, affirm) that I have
not, directly or indirectly, paid, offered or promised to con-
tribute any money or other valuable thing as a consideration
or reward for the giving or withholding a vote at the election
at which I was elected to said office, and have not made any
promise to influence the giving or withholding any such vote.}*

A. Bz
Subscribed and sworn to before me

this day of y 1
M. E. (Title of officer).

 

 

 

1 This clause in brackets is required by article 12 of the New York
State Constitution, as amended by popular vote, which amendment took
effect January 1, 1875, to be inserted in the case of all officers who shall
have been chosen at any election.

See, also, section 51 of the Town Law, chapter 569 of 1890, cited on
page 4, ante, and section 284 of same law, and section 10 of the Public
Officers Law, referred to on page 5, ante.

No. 2.
Notice of acceptance of resignation of town officer.
To the town clerk of the town of ——, in the county of ——:

You are hereby notified, pursuant to law, that we, the under-
signed, justices of the peace of the said town, have, for sufii-
358 ; APPENDIX OF Fors.

cient cause shown to us, accepted the resignation of A. B.
(assessor, etc.) of said town.’
Dated yall

 

Yours, etc.,
EE,
G. H.,

LJ.,
Justices of the Peace of said town.

 

1 See sections 64 and 232 of the Town Law, cited and referred to on
page 6, ante, as to this notice.

No. 3.
Appointment of town officer to fill vacancy.

We, the undersigned, the supervisor, town clerk and (two
of the) justices of the peace of the town of , in the county
of , constituting the town board of said town (or,
name the officers making the appointment, and say, consti-
tuting a majority of the town board of said town), do hereby
appoint M. R. of said town as (assessor) in and for the town
of , to fill the vacancy in that office occasioned by the
resignation (or, death, etc.) of F. M.; said M. R. is to hold his
said office until the next annual town meeting of said town,
and until his successor is elected or appointed in his place and
has qualified, as by law provided.

In witness whereof, we have hereunto set our hands and

 

 

 

 

 

 

seals, at -——, in said town, on the day of , 1——.!
B.F.,, [L. 8.]
Supervisor.
(Add other signatures of board and official descriptions and
seals.)

1 See sections 65, 232 and 233 of Town Law cited and referred to on
page 6, ante, as to such appointments. The above form is to be varied
in the case of appointments of justices of the peace and of those made
under the two last mentioned sections, so as to conform to the statutory
requirements.

No. 4.

Notice to town officer, appointed by town board to fil a
vacancy, of his appointment.
To M. R.: a al
You are hereby notified of your appointment by the town
board of the town of , in the county of ——, as (assessor,

 
Apprnpix or Forms. 359

etc.) in and for the said town, to fill the vacaney in that office
occasioned by the resignation (or, death, etc.) of F. M., by an
instrument under the hands and seals of said board (or, of a
majority of said board), dated ——, 1 , and filed in my
office on the day of yl , such office to be held
by you until the next annual meeting of. said town, and until
your successor is elected or appointed in your place and has
qualified, as by law provided.
Dated , 1—_.

 

 

 

 

 

Yours, etc.,
MN,
Town Clerk of the town of —~.,
1See section 65 of the Town Law, cited on page 6, ante, as to this
notice, which, in cases of appointments of justices of the peace and those

made pursuant to sections 232 and 233 of the Town Law, is to be modified
according to the statutory requirements,

No. 5.

Notice by owner of lands to adjoining owner that he desires

to have them lie open.
To E. D.:

You are hereby notified, pursuant to statute, that I choose
to let the lands owned (and occupied) by me, in the town of
, in the county of , adjoining your lands, lie open
and unfenced.

Dated , 1—. “Yours, ete, ,

A. B.

1 See section 101 of the Town Law, cited on page 9, ante, as to this notice
and its effect. Also note to that section.

 

 

 

No. 6.
Notice by owner of lands to adjoining owner that he desires
to have his lands lying open inclosed.
To E. D.:

You are hereby notified, pursuant to statute, that I intend
to have the lands owned and occupied by me, in the town of
, in the county of , adjoining your lands, and now
lying open, inclosed, and that I will refund to you:a just pro-
portion of the value of the division fence made and main-

 

 
360 APPENDIX OF Forms.

tained by you between said lots! [or will build and maintain
my proportion of a division fence between said lots].?
‘Dated «ik Yours, ete.,
A. B.

1 See section 101 of the Town Law, cited on page 9, ante, as to this notice.
See, also, note to that section.

2 If no fence has been made and maintained, insert this clause in
brackets in place of the previous one.

 

 

No. 7%.
Decision of fence viewers upon subdivision or new appor-
teonment of division fence, by reason of transfer of title.
County or ——, | i
88. }
Town oF ;

 

Whereas A. B. and C. D. have become owners of adjoining
lots, situated in the town of aforesaid, by reason of the
transfer of title to them, respectively, of said lots, by M. N.
and C. F. (or, recite other facts). And whereas the said owners
have disagreed as to the value of the division fence between
said lots, and the proportion thereof to be paid by the said A.
B. (or, as to the proportion of the division fence between their
said lots, to be built and kept in repair by them respectively):

Now, therefore, we, the subscribers, two of the fence view-
ers of said town, do hereby certify, that upon the application
of said owners, we have examined the premises, and have
heard their allegations, after due notice to them, and that due
deliberation having been had thereon, we find and determine
that the value of the division fence between the said lots is the
sum of dollars, and that the proportion thereof to be
paid by said A. B. is the sum of dollars [or, that the
(one-half) part of said fence, at the end thereof, is the
proportion thereof to be built and kept in repair by said A.
B., and that the remainder of said fence is the proportion
thereof to be built and kept in repair by said C. D.]. Said
fence is described as follows, to wit: (describe same).

And we further certify that our fees for said services herein
amount to the sum of —— dollars, to be paid in equal shares
by the said A. B. and C. D. (or, of which the said A. B. shall
pay the part and the said C. D. shall pay the —— part).

 

 

 

 

 
APPENDIX oF Forms. 361

In witness, etc. (as in form No. 3, omitting words “and
seals”’).
1. H.,
J. M.,
Fence Viewers.
1 See section 102 of Town Law, cited on page 10, ante, as to this cer-

tificate. As to fees of fence viewers, see section 104 of the Town Law,
cited on page 12, ante.

No. 8.

Certificate of fence viewers in case of disagreement between
adjoining owners as to division fence.

 

‘County oF ; t
SS.
Town or ——,

Whereas, A. F. and C. B., being owners of adjoining lands
situated in said town, and having disagreed as to the portions
of a division fence to be made (or, kept in repair) by them
respectively between said lands:

Now, therefore, we, the subscribers, two of the fence view-
ers of said town, do hereby ¢ertify that upon the application
of said owners we have examined the premises and have heard
their allegations, after due notice to them, and that due delib-
eration having been had thereon, we do determine that said
division fence be built as follows, viz.: (describe same), and
that the (one-half) part of said fence, at the end thereof,
is the proper proportion thereof to be built (or, to be put and
kept in repair) by the said A. F., and that the remainder of
said fence is the proper proportion thereof to be built (or, to
be put and kept in repair) by the said C. B.

And we further certify that our fees for said services herein
amount to the sum of dollars, to be paid, etc. (as in form
No. 7).

In witness whereof, we have hereunto set our hands this
—— day of ——, 1——.

 

 

I. H.,
J. M.,
Fence Viewers.

1 See section 103 of the Town Law, cited on page 11, ante, as to this

certificate.
46
362 AppEnDIx or Forms,

No. 9.
Subpoena of fence viewers.

The People of the State of New York,
To F.C.:

We (or, I, one of the), fence viewers of the town of ——,
in the county of , command you, that all and singular,
business and excuses being laid aside, you appear and attend
before us (or, before A. P. and F. R., fence viewers of said
town), at the house of J. D., in said town, on the —— day of
, 1——,, at —— o’clock, in the —— noon, to be examined
as a witness, then and there, touching (insert object) ; and for
failure to attend you will be deemed guilty of contempt, and
will be proceeded against in the manner provided by law.!

Dated ——, 1 —. Bes Bag

ti Be)

Fence Viewers.

 

 

 

1 See section 104 of the Town Law, cited heretofore on page 12,:as to:
this subpeena, which may be issued by either of such fence viewers,

No. 10.

Appraisal by fence viewers of damages for neglect to make
or keep in repair diwision fences.

County oF ; sae
Town oF ‘

F. P., the owner of lands situated in said town, having
made application to the undersigned, two of the fence view-
ers of said town, to ascertain and appraise the damages arising
in consequence of the refusal (or, neglect) of M. E., the owner
of land in said town adjoining the land of said F. P., to make
and maintain his proportion of a division fence between the
aforesaid lands (or, to keep in repair; or, in permitting his
proportion of, ete., to be out of repair), we have examined
the premises, and after inquiry and examination made by us,
after due notice to said M. E., we do hereby decide and deter-
mine that the said F. P. has sustained damage to his land,
erops, fruit trees and shrubbery in consequence of ‘the refusal
(or, neglect) of the said M. E. to make and maintain (or, to

 

 
APPENDIX or Forms. 363

keep in repair; or, in permitting to be out of repair) his pro-
portion of the said division fence, as aforesaid, which said
damages we have ascertained and appraised at the sum of
dollars.

And we further certify that our fees for our services herein
amount to dollars, to be paid, ete. (as in form No. 7).

In witness, etc. (as in form No. 8).

 

 

iA. Vey
C. F.,
Fence Viewers.

1 See section 105 of Town Law, cited on page 12, ante, and section 108
of same law, cited on page 13, ante, as to this appraisement.

No. 11.

Request of adjoining property owner to make or repair
division fence.
To M. E.:

You are hereby notified and requested, pursuant to statute,
to make (or, to put in repair) your proportion of the division
fence between the land of the undersigned and your adjoin-
ing land in the town of , in the county of , within
one month after the service upon you of this notice, or in case
of your failure so to do, the undersigned will make (or, repair)
the same at your expense.’

Dated , 1—. Yours, etc.,

F. P.

1 See last clause of section 105 of the Town Law, cited on page 12, ante,

as to this request and effect thereof.

 

 

 

No. 12.
Request, by adjoining owner, to put in repair division fence
injured or destroyed by floods or other casualty.
To M.E.: ‘

You are hereby notified and required, pursuant to law, to
make (or, repair), within ten days after the service of this
notice upon you (your just proportion of) the division fence
between the lands of the undersigned and your adjoining
lands, in.the town of ——, in the county of , which

 
364 APPENDIX oF Forms.

fence has been destroyed (or, injured) by a flood (or, name
other casualty), and that in case of your refusal (or, neglect)
so to do, I, the undersigned, will make and repair the same
at your expense.’
Dated , 1 —. Yours, etc.,
B..P.

 

1 See section 106 of Town Law, cited on page 13, ante, as to this notice
and its effect.

No. 13.

Notice to town clerk of lien upon beasts found upon land
doing damage.

To the town clerk of the town of

You are hereby notified, pursuant to statute, that I, the
undersigned, a resident of (the said town), have taken and
have now in my possession, certain horses, ete., viz. : (describ-
ing them), which were found more than five days since, upon
(inclosed) land situated (in part) in the said town of —,
owned (or, occupied) by me, doing damage (or, having strayed
thereupon), which have not come upon said land from adjoin-
ing lands, where they were lawfully kept, by reason of my
refusal or neglect to make or maintain a division fence
required of me by law, and that I claim a lien upon said
horses, etc., for the damage sustained by me by reason of their
so coming upon my said lands and doing damage, for my
reasonable charges for keeping them, and all fees and costs
made thereon.!

Dated , 1 —_. M. F.

 

, in the county of ——:

 

1 See sections 120 and 121 of the Town Law, cited on page 15, ante, as
to this notice and its recording by town clerk and his fees therefor. See,
also, provisions of section 122 of same law, cited on same page, as to
impounding beasts.

See, also, section 135 of the same chapter, cited on page 19, ante, as
to inanimate goods doing damage, under which this form, also forms
Nos. 14-16, may be used with suitgble changes adapting them to the
circumstances,
APPENDIX oF Forms, 365

No. 14.

Notice to owner of beasts taken doing damage that they are
upon his lands or in pound.
To A. B.:

You are hereby notified, pursuant to statute, that certain
horses, etc., owned by you, to wit: (describing them) have
come and been found within thirty days (doing damage) upon
(inclosed) lands owned (or, occupied) by me, situated (in part)
in the town of ,in the county of , and that said
beasts are now upon my said lands (or, in pound), and are held
by me as strays (or, beasts doing damage).

Dated yl

 

 

 

 

Yours, ete.,
M.F

1 See section 128 of the Town Law, cited on page 16, ante, as to this
notice and service thereof, and section 135 of same law, referred to in note
to form No. 18, and the use of forms under that section mentioned in that
note.

No. 15.

Certificate of fence viewers as to charges, etc., due to owner
for animals taken doing damage.

We, the undersigned, two of the fence viewers of the town
of ——, in the county of ——, do hereby determine and cer-
tify as follows, viz. :

That certain of the horses, etc., belonging to M. N., of said
town, having been found upon the (inclosed) lands in said
town of A. B.,a resident of said town, doing damage (or,
* they having strayed upun his said inclosed land), and having
been taken by said A. B., and due proceedings having been
thereupon had, according to law, and the charges, damages,
costs and fees in such proceedings not having been agreed
upon between said A. B. and said M. F., and the amount
thereof having been submitted to the undersigned for their
determination thereupon, and we having examined the prem-
ises upon due notice to the parties, and heard their allegations :

Now, therefore, we do hereby find and determine that the
said charges, damages, costs and fees amount to the sum of
—— dollars.
366 APPENDIX oF Forms.

And we further certify that our fees for our services herein
amount to the sum of ——— dollars, to be paid, ete. (as in form
No. 7).

Witness our hands this —— day of ——, 1——.!

P. R.,
0. G,
Fence Viewers.

1 See section 124 of the Town Law, cited on page 16, ante, as to this
certificate, and as to fees of fence viewers see section 125 of same law,
cited on same page, See, also, note to form No, 13, supra,

No. 16.

Notice of sale of property by fence viewer in foreclosure of
lien.

Whereas, a notice of lien has been duly delivered by. A. B.,
of the town of , in the county of , the owner of land
situated in the said town, to the town clerk of said town, on
the day of ——, 1——, upon the animals of M. N,,
described as follows, to wit: (describe same), which animals
were taken by said A. B., doing damage upon his said lands
(or, having strayed upon his inclosed land). And whereas, the
said M. N. has not redeemed the said animals, although more
than three months have expired since the délivery of said’
notice to said clerk, now upon the application of the said A.
B. to the undersigned, a fence viewer of said town:

Notice is hereby given, pursuant to law, that the said beasts
will be sold by me at public auction, at (name place of sale),

 

 

 

 

 

 

 

 

 

in the said town of , on the day of , 1,
at —— o’clock in the noon, to the highest bidder, unless
redeemed by the owner.!

Dated ——, 1——. F. R.,

Fence Viewer.

1 See section 127 of the Town Law, cited on page 17, ante, as to this
notice, posting, etc. See, also, section 128 of same law, cited on same
page, as to disposition of proceeds of sale.
APppENDIx oF Fors, 367

No. 17.

Notice to owner of meetings of fence viewers.
To M.N.:

You are hereby notified that a meeting of the undersigned
fence viewers of the town of , in the county of , to
determine the damages done by your (horses, etc.), upon the
land owned (or occupied) by A. B. in said town, and the
charges for keeping the said (horses, etc.), will be held at
{state place) in said town, on the day of 1 :
at —— o’clock in the —— noon!

Dated , 1—. Teale

O. G.,
Fence Viewers.

 

 

 

 

 

 

1 See section 129 of the Town Law, cited on page 17, ante, as to this
notice and the manner of service thereof. For affidavit of service see
next form No. 18.

No. 18..
Affidavit of service of notice, form No. 17.

Stare or New Yor, { se

County oF , sv

E. G., of the town of , in said county, being duly sworn,
says: That on the day of ,in the year 1 , he
served a notice, of which the annexed is a copy, upon M. N., to
whom the same is directed, by (*) delivering said notice to and
leaving the same with him personally at (his residence in) said
town, (or, the town of ,in the county of ) Lor, as
above to (*), and from thence as follows: depositing in the
post office. at ——— in said town a copy of said notice properly
inclosed in a post-paid wrapper, directed to said N. at (stating.
place) his post office address in the town of , in which town
said N. resided at the time of such service and now resides].

(Jurat as in form No. 1.) E. G.

1 See section 129 of the Town Law, cited on page 17, ante, as to manner
of service of such-notice, and in: what cases required.

 

 

 

 

 

 

 

 

 
368 APPENDIX OF Fors.

 

No. 19.
Fence viewers’ certificate of sheep killed by dogs.
Country or ——, } a
Town oF ; sie

W.S., of said town, having applied to us, two fence viewers
of said town, to appraise the value of certain sheep (or lambs)
alleged to have been killed or injured by dogs, and the amount
of damages sustained by him, pursuant to the statute, and we
having this day inquired into the matter and viewed the sheep
(or lambs) killed or injured, and examined witnesses in
relation thereto, we do hereby certify and find, that the said
sheep (or lambs) were (hurt and) killed by dogs only, and in
no other way, and that there were ten sheep, etc., killed (and
sheep, etc., injured), and that the value of said sheep,
etc., killed was immediately previous to such killing (four) dol-
lars each, and that the value of said sheep, etc., killed after
being so killed was the sum of dollars each (and that the
value of said sheep, etc., injured immediately previous to such
injury was the sum of dollars, and that the value of said
sheep, etc., injured, after being so injured was the sum of
dollars), and that the owner, W. S., has sustained dam-
ages to the amount of dollars.

And we further certify that our fees for such services herein
amount to the sum of dollars.

In witness, etc., as in form No. 8.1

 

 

 

 

 

 

I
J. M,,

Fence Viewers.

1 See sections 118-120 of the Town Law, cited on page 20, ante, as to
this certificate, its effect as evidence in a civil action or proceeding, and
the duties of the town board in regard to it.

No. 20.
List of trial jurors.

We, the undersigned, supervisor, town clerk and assessors
of the town of , in the county of ——, do hereby certify
that on the day of , in the year 1 , we assembled
at P., a place within said town appointed by said supervisor,

 

 

 

 
APPENDIX oF Forms. 369

for the purpose of making a list of persons to serve as trial
jurors from said town for the then ensuing three years, and
that the following is a correct list of the persons so selected :*

 

 

NAME. | Occupation. Residence.

 

Charles Ty, "Fuller sisjses00e2 toes badeaeaee Surveyor....| Pittstown.
Nathan Bronson..........0-eesoeseo eeee Carpenter. ...| Pittstown.
Edgar. M: Krum. ssssiis seve 08 o's ancy cies Machinist....| Pittstown.
Israel Wiltze...... cc cece ccc e cence scene Farmer...... Pittstown.

Merriam J. Lester.........c.ccceeeeeeaes Farmer...... Pittstown.

 

 

 

 

Dated ——, 1——. A. B,,
Town Clerk.

8. C.,
Supervisor.

R. F.,

T. W.,

E. G.,
Assessors.

1 See, as to this list, by whom to be made, etc., sections 1035 and other
sections of the Code of Civil Procedure, cited on pages 21-27, ante.

No. 21.
Appointment by town board of inspectors of election.
County or ——, ae
Town or ——,

We, the undersigned, supervisor, town clerk and (two of
the) justices of the peace of said town, constituting the
town board of said town (or, name the officers and say,
constituting a majority of the town board of said town),
do hereby, pursuant to law, appoint A. B., C. D. and E. F,
as inspectors of election in election district No. of said
town, the creation (or, alteration; or, division) of said dis-
trict having been rendered necessary by the creation (or, altera-
tion) of said town, and such inspectors not having been elected

47

 
370 APPENDIX oF Forms.

for said district before September first next after the creation

{or, alteration) of said town.?
Dated this day of yl
(Signatures and official titles.)

 

 

 

1 See section 8 of the Election Law, cited heretofore on page 28, as to
such appointment, and the circumstances under which it may be made.

No. 22.
Certificates of boundaries of election districts.
County or ——, i
88. :
Town oF

 

,

We, the undersigned, supervisor, town clerk and (two of the)
justices of the peace of the said town of . , in the county
of , constituting the town board of said town (or, name the
officers and say, constituting a majority of the town board of
said town), pursuant to law divide said town into (two) elec-
tion districts, which districts shall be known as election dis-
tricts Nos. 1 and 2. Said district No. 1 shall comprise and
consist of all that part of said town lying and being within
the following boundaries, viz.: (describe district carefully by
known boundaries). Said district No. 2 shall comprise, etc.
{as above).

Dated this

 

 

1

 

day of

 

, in the year 1
(Signatures and official titles.)

 

1 See the provisions of sections 8 and 9 of the Election Law, cited here-
tofore on pages 28 and 29, as to this certificate. As to the power of a
majority of the board to act, etc., see People v. Onderdonk (1 Hill, 196),
cited heretofore on page 273.

County oF ‘ a
Town oF ;

We, the undersigned, supervisor, town clerk and (two of
the) justices of the peace of the said town of , constituting
the town board of: said town (or, name the officers and say,
constituting a majority of the town board of said town), do
hereby make and certify, pursuant to statute, the following
alterations in the existing election districts of said town,
viz. :

Election district No. 1, in said town, is hereby altered so as

 

 

 
APPENDIX oF Forms. 371

to: comprehend and include all that part of said town bounded
and described as follows, to wit: (insert boundaries as in form.
No. 21).
Election district No. 2, ete. (as above).
Dated this —— day of , 1—1
(Signatures and official titles.)

 

1 See portion of section 9 of the Election Law, cited on page 29, ante, ag
to this certificate and filing thereof. As to power of a majority of the
board to act, etc., see People v, Onderdonk (1 Hill, 195), cited heretofore
on page 273,

No. 23.
Statements of inspectors of election.

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 ballots received at a general election held in said dis-
trict on the day of November, in the year one thousand
—— hundred and ——, viz.:

 

 

 

 

For electors of president and vice-president.

That the whole number of ballots received in such 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. That the whole number of ballots
for said office objected to because marked for identifica-
tion was (stating number written out at length in words as
above).

For governor.

And we do further certify that the following is a correct
statement of the ballots received in said district for governor
at said election, viz. :

That the whole number of ballots received in such district
for the office of governor was (stating whole ‘number of such
votes, as above); of which F. B. received, etc. (as in above
statement). That the whole number of ballots for said office
372 Appenpix oF Forms.

objected to because marked for identification was (stating
number as above).
(And so on, stating in like manner as to each office.)
Dated , 1—. A. W,,
Tas is
M.N.,
Inspectors of Election.

 

We hereby certify, pursuant to statute, that the foregoing
statement, subscribed by us, is in all respects correct.
Dated yl : (Signatures of inspectors.)
Inspectors of Election.

 

 

[We hereby certify, pursuant to statute, the foregoing to be
a true copy of the certified statement of the result of the
canvass of the ballots cast at the election referred to in said
statement.
Dated ——, 1—. (Signatures of inspectors.)
Inspectors of Election.]?

(Ballots to be attached as follows: )
The |whole number of ballots which were received,

having |the same names for the same offices, as this
one attajched, was (stating number in words).

 

 

 

The [number of ballots cast which were received,
having |the same names for the same otnices, as this
one atta\ched, was (stating number in words).

 

 

 

Add at the end of return all other ballots cast not contain-
ing the names of the same candidates, and also all ballots
“ objected to as marked for identification.”

Attach in like manner each kind of ballot of which two or

more ballots were received.
(Signatures of inspectors.)

Inspectors of Election.

1 See section 115 of Election Law, cited heretofore on page 34, as to this
statement and certificates, and ballots to be annexed thereto.

(1) Samples of the ballots voted must be attached to the copies of, as
well as to the original certificate of canvass. (2) The voted ballots should
be used for the forms of the various kinds of ballots voted to be attached
to the certificate of canvass. (8) One of each kind of split ballots should
APPENDIX or Fors. 373

be attached to the statement of canvass by the inspectors. (4) Ballots
alleged by election officers or watchers to be marked for identification must
indorsed and returned by inspectors, (See Attorney General's opinion.)

2 Add this certificate to copies required to be made and certified by sec-
tion 115 of the Election Law, above referred to.

No. 24.

Oath to be administered to chairman, members and secretary
of county board of canvassers.

As in form No. 1 to (*), and from thence as follows: Chair-
man (or, a member; or, secretary) of the board of county
canvassers of the county of , according to the best of
my ability."

(Jurat as in form No. 1.) A. B.

1 See provisions of section 130 of the Election Law, cited heretofore
on page 135, as to this oath and by whom to be administered.

 

No. 25.

Statement of board of county canvassers, required by para-
graph 1 of section 135 of the Hlection Law.

Statement as to all the votes cast for all the candidates for
each (*) office of elector of president and vice-president of the
United States for which the electors of the county of ——
were entitled to vote at the general election, held on the ——
day of , in the year 1 :

The board of county canvassers of said county having met
at the office of the clerk of the said county, on the day
of November, 1——, to canvass and estimate the votes given
in the several election districts of said county, at said election,
do certify as follows, to wit: That it appears, on such esti-
mate and canvass, that the whole number of votes given for
said candidates for each office of elector of president and vice-
president of the United States, was (stating same as in form
No. ——, in words written out at length); of which P. D.
received ——; J. B. received , ete.

[That the whole number of votes indorsed by the inspect-
ors -(or, canvassers) for all the candidates for each of said
offices to the effect that they were objected to as being marked
for identification was (stating number), and the number of

 

 

 

 
374 APPENDIX oF Forms.

such ballots counted for each candidate was as follows, to wit:

(naming candidates and stating number of such ballots cast

for each)].!
Dated the

 

day of ——, in the year 1 .
A. B.,
Chairman.
C. D., County Clerk of the county and Secretary.
(Certificate as in form No. 26.)

 

1 Insert this clause when required by the provisions of said section 185.
2 See section 135 of the Election Law, cited heretofore on page 87, as
to this statement.
No. 26.
Statement of board of county canvassers, required by para-
graph 2 of section 135 of the Election Law.

As in form No, 25 to (*), and from thence as follows: State
office, and for each office of representative in congress, for

 

 

which the electors of the county of —— were entitled to vote
at the general election, held on the —— day of ——, in the
year 1 :

The board of county canvassers of the county of ——,
having met at the office of the county clerk of said county
on the day of November, 1——, to canvass and estimate

the votes given in the several election districts of said county
at said election, 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 3
of which P. D. received seven thousand and one; A. R.
received one thousand two hundred and seventeen; and J. F.
received eight hundred and seventy-two votes.

That the whole number of votes given for lieutenant-gov-
ernor was fifteen thousand, of which (etc., as before).

That the whole number of votes given for senator (or, sena-
tors, as the case may be) was, etc.

(If more than one judge of the Court of Appeals, justice of
the Supreme Court, canal commissioner or inspector of state
prisons is 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.)
AprENDIx or Forms. 375

That the whole number of votes given for canal commis-
sioner (or, canal commissioners, as the case may be) was, etc.

That the whole number of votes given for a representative
in congress was, etc.

[That, etc., as in form No. 25, last paragraph, when required
by section 135.]

Dated the —— day of ——, in the year 1——}1

A.B,
Chairman.
C. D., County Clerk of the county and Secretary.

We, the undersigned (a majority of the) members of the
county board of canvassers of the county of , do hereby
certify, pursuant to law, that the foregoing statement of can-
vass made by us is in all respects correct.

Dated ——-, 1——.

 

(Signatures of members of board.)

(A majority of) the county board of canvassers of the
county of :

 

1 See section 135 of the Election Law, cited heretofore on page 38, as to
this statement, which is to be filed and recorded in the county clerk’s
office.

No. 2%.

Statement by board of county canvassers of the canvass of
votes cast for and against proposed constitutional amend-
ments, etc.

Statement as to all the votes cast upon every proposed con-
stitutional amendment (or, state other proposition or question
duly submitted to all the electors of the state) at the general
election, held on the day of ——, in the year 1 j

The board of county canvassers of said county having met
at the office of the county clerk of said county, on the day
of November, 1 , to canvass and estimate the votes given in
the several election districts of said county at said election, do
certify as follows, to wit: That it appears, on such estimate
and canvass, that the whole number of votes cast in said
county upon the proposed amendment to the constitution
(describing it) was (stating same written out in words), and

 

 

 

 

 
376 APPENDIX or Forms.

that (stating number, as above) of said votes were cast in favor
of said constitutional amendment, and that (stating number, as
above) of said votes were cast against said constitutional
amendment.
Dated the day of , in the year 1
(Signatures of chairman and clerk as in form No. 26.)
(Add certificate signed as in form No. 26.)

1

 

 

 

1 See section 135 of the Election Law, cited heretofore on page 88, as to
this statement, which is to be filed and recorded in the office of the county
clerk. If the proposition is one submitted to the electors of the county,
proceed as above, making necessary changes.

No. 28.

Statement in relation to county officers and school
commissioners.

The statement may be in the same form as No. 26, 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, etc.

That the whole number of votes given for district attorney,
was, etc.

That the whole number of votes given for sheriff was, ete.

That the whole number of votes given for county clerk was,
etc.

That the whole number of votes given for coroners was,
ete.

That the whole number of votes given for school commis-
sioners was, etc.

(Add as in form No. 26.)

No. 29.
Statement by county canvassers as to members of assembly.
Statement in relation to members of assembly.—The board
of county canvassers, having met at the office of the county
clerk of the county of , on the day of November,
in the year 1 , to canvass and estimate the votes given in
the several election districts in each of the assembly districts

 

 

 
APPENDIX oF Forms. 377

 

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 members of assembly in the first
assembly district of said county was nine thousand four hun-
dred and fifty; of which W. I. 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 members of
assembly in the second assembly district of said county was
nine thousand and fifteen; of which P. N. received five thou
sand 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 this fact.)

(Insert last clause of form No, 26, as may be required.’)

(Add date, signatures, and certificate signed as in form
No. 26.)

1 See section 185 of the Election Law, cited heretofore on page 38, as
to this statement, which is required to be filed and recorded in the county
clerk’s office.

 

No. 30.
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 , in the year 1 , do hereby certify,
determine 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.

That A. B., by the greatest number of votes, was duly elected
sheriff of said county.

That H. W., by the greatest number of votes, was duly
elected county clerk of said county.

48

 

 

 

 
378 AppEnprix oF Forms.

And that N. F., P. Mand E. R., by the greatest number
of votes, were duly elected coroners of the said county.
Dated the day of November in the year 1
[Signatures of (a majority of) the members of the board.]
(A majority of the) Board of County Canvassers.

 

 

1 See section 136 of the Election Law, cited heretofore on page 39, as to.
this certificate, which is to be filed and recorded in the county clerk’s office,
See, also, same section as to publication by such clerk of same, and the
statements upon which it is based.

 

No. 381.
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, at a general election held on the
, do hereby certify, determine and declare, that J. 8., by
the greatest number of votes, was duly elected member of
assembly in and for the first assembly district in said county.

That C. D., by the greatest number of votes, was duly
elected member of assembly in and for the second assembly
district in said county.

Dated the —— day of November, in the year 1——.'

 

      

 

[Signatures of (a majority of) the members of the board.]
(A majority of the) Board of County Canvassers.

1 See section referred to in above note to form No. 80, and said note.

No. 32.
Designation by town board of place of registry and voting.

County oF | ss ;
Town oF ,

We, the undersigned, composing the town board of said
town, do hereby designate, pursuant to the provisions of the
Election Law, the following places in each election district of
said town, at which the meetings for the registry of voters
and the elections shall be held during the year 1——, viz.:
In eiection district number one, at the (house) of W. T.., in said
district ; in election district number two, at the (house) of R..

 

 
APPENDIX oF Forms. 379

P., in said district, and in election district number three, at the
(house) of F. P., in said district.
Dated the —— day of , in the year 1
A. B.,
Supervisor.
Jd. C.,
Town Clerk.
Ry
i. NN.
(E. W.),
Justices of the Peace.

1 See section 10 of the Election Law, cited heretofore on page 29, as
to this designation.

 

 

 

 

 

 

  

No. 33.
Assessment roll.
Assessment roll of town of —— for the year 1——.
: 3 VALUE oF | VALUE oF
aA AMOUNT
oss LAND PERSONAL
amas ye ae Ix- S$ BH TAXED. ESTATE. OF TAS:
A f os
&  |Dollars.|Cts.| Dollars. |Cts.|Dollars.|Cts.
ODN Doe.sccscccevcevee covceces 100 400 | 00 1,000 | 00
Richard Roe......ccsscceccsceees] 50 | 200 | 00 *560 | 00
Richard Roe, trustee, etc . 00

- 200 800 | 00 2,000
George Johnson..... - ‘

The cane of corpor:

 

23,400; Busi-
———_| _ness

$826,600 | house } 22,000 826,600
and lot.

 

 

 

 

 

 

 

 

 

 

Lands of non-residents.

 

 

 

 

 

 

 

No. | No VALUATION.

REO RER CO: | e'| ext. | goo: | town-| ance, | acres
SSeS tion. | ship. | 78°: | Dollars. |Cts.

Holland Company.| 1 2 1 1) 200 500 | 00 | Bounded N.
do ae, 2 2 1 1} 200 500 | 00 | by A. B.,
do 3 2 1 1 200 600 | 00! Ei pyc.D.,
do 4 2 1 1 200 400 | 00| ¢. byE. F.
do 5 2 1 1 100 200 | 00) and w. by
do 6 ee 2 1 1 50 100 | 00 | Ga.

 

 

 

 

 

 

 

 

 

1 See section 9, 1 Revised Statutes, 390, cited heretofore on page 87, as to
form of roll.
380 APpPreNDIx oF Forms.

No. 34.
Notice of completion of assessment.

Notice is hereby given that the assessors of the town of
(or, of the ward of the city of ) have com-
pleted their assessment-roll for the present year, and that a
copy thereof is left with the undersigned, A. B., at his office
(or, dwelling house ; or, as the case may be) in , where the
same may be seen and examined by any person interested therein,
until the third Tuesday of August next; and that the said
assessors will meet at , in said town (or, ward) on the said
third Tuesday of August, at o’clock in the —— noon,
to hear and examine all complaints in relation to such assess-
ments, on the application of any person conceiving himself
aggrieved.
Dated the —— day of ——, 1——.!

 

 

 

 

 

 

b>

« B.,
a Ds,
Eds,
Assessors.

Q 4

1 See sections 19 and 20, 1 Revised Statutes, 392, 393, as amended, cited
heretofore on pages 100, 102, as to this notice and its contents,

No. 35.
Oath to assessment roll.
—— Covunry, ss. :

We, the undersigned, do severally depose and swear that
we have set down in the foregoing assesment roll all the real
“ estate situated in the town of , in said county, according
to our best information ; and that, with the exception of those
cases in which the value of 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 value thereof ; 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

 
APPENDIX or Fors. 381

property as is exempt by law from taxation, at the full value
thereof, according to our best judgment and belief!

Sworn before me this —t} A. B,,

day of ——, 1—_. Cc. D.,

J. T., (Official description.) EB. Ty
Assessors of the town of ——.

1 See section 8 of chapter 176 of Laws of 1851, as amended, cited
heretofore on page 108, as to this oath.

No. 36.
Notice of delivery of completed assessment roll to clerk.

Notice is hereby given, pursuant to statute, that the assess-
ment roll (or, assessment rolls) for the (city) of (or, for
the town of ), in the county of ——, for the year 1—,
has (or, have) been finally completed by the undersigned,
assessors of said city, etc., and that the same have been
delivered to the city (or, town; or, village) clerk of said city,
etc. (or, name other officer to whom such rolls are required by
law to be delivered), and that the same will remain and be

 

 

 

 

 

 

open to public inspection at the office of said clerk at , in
the said (city) of for fifteen days.
Dated , 1—. (Signatures of assessors.)
Assessors of the (town) of ——.

1 See section 9 of chapter 280 of Laws of 1880, cited heretofore on page
111, and note thereto as to this notice and publication and effect thereof.

No. 37.

Certificate of assessors of neglect of one of their number to
perform his duties under chapter 18 of part 1 of Revised
Statutes.

County or ’ } aa

Town or ——,

We, A. B. and C. D., two of the assessors of the said town,
do hereby certify to the supervisors of said county, pursuant
to statute, that E. F., the other assessor of said town, has
neglected (or, omitted) to join with the undersigned in the
verification of the foregoing assessment roll (or, state other

 
382 APPENDIX oF Forms.

neglect or omission), the cause of said neglect (or, omission)
being that (stating same),
Dated , i—-. A. B.,
; C. D.
1 See section 30, 1 Revised Statutes, 394, cited heretofore on page 115,

and the note thereto, as to this certificate; also see section 2, 1 Revised
Statutes, 419, cited heretofore on page 116, and note thereto,

 

No. 38.

Notice to comptroller of the city of New York of assessed
valuation of property owned by the mayor, etc., of that city.
To the comptroller of the city of New York:

You are hereby notified, pursuant to law, that we, the
board of assessors of the town of , in the county of —,
have assessed the following lands and property owned by the
mayor, aldermen and commonalty of the said city, situated in
said town and liable to taxation in the assessments made in
said town for the year 1 , at the valuations stated in the
following list, in which list is also stated, opposite the descrip-
tion of the property valued, the increase of valuation pro-
posed to be assessed against said city on account of said
property above the last assessed valuation thereof."

 

 

 

 

DESCRIPTION OF PROPERTY. Valuation. Increase of valuation.

 

 

 

 

 

Dated ——, 1——. Yours, etc.,
(Signatures of assessors.)
Assessors of the town of “

 

1 See Laws of 1898, chapter 185, section 1, cited heretofore on page 119,
as to this notice and time of giving same.

No. 39.
Notice to bank, etc., of assessment of shareholders.

To the (name of bank):
You are hereby notified, pursuant to statute, that the share-
holders of the above named bank (or, banking association) are
APPENDIX oF Forms. 383

assessed as such shareholders, at the amounts respectively set
forth in the annexed list, opposite their respective names.}

 

 

 

 

 

 

NAME OF SHAREHOLDER. Amount of assessment.
Bx Boowea asia tas's 54 si orawenweald see suey eead $15,000 -
©; Drive nate s 2 va es siavwsta verre cae wae ce Bea REAR State amount as above.
Dated ——, 1——. (Signatures of assessors.)
Assessors of town of ——.

1 See section 312 of chapter 409 of: Laws of 1882, cited heretofore on
page 145, as to this notice.

No. 40.

Affidavit on application for reduction of tax on shareholder
Sor bank shares.
County oF ) 88.

A. M., of ——, being duly sworn, says: That the amount of
the just debts owing by him is at least (stating amount), and
that there is not included in said amount any debt or liability.
contracted or incurred in the purchase of non-taxable prop-
erty or securities owned by him or held for his benefit, nor
for or on account of any indirect liability as surety, guarantor,
indorser, or otherwise ; nor for or on account of any debt or
liability contracted or incurred for the purpose of evading
taxation, and that he has not applied to have such just debts
owing by him as aforesaid deducted from any other assess-
ment against him, and that no such deduction has been
made."

(Jurat as in form No. 1.) A. M.

1 See section 318 of chapter 409 of Laws of 1882, cited heretofore on
page 149. See, also, section 9; 1 Revised Statutes, 390, as amended in
subdivision 4 by chapter 202 of Laws of 1892, cited heretofore on page 87,
as to contents of this affidavit.

 

No. 41.

Ondertaking of town collector of taxes.
Whereas, the undersigned M. N., of ——, has been duly
elected (or, appointed) to the office of collector of the town
384 APPENDIX oF Forms.

of , in the county of , and has received (or, will
receive) the assessment-roll of said town for the year 1—,
for the purpose of collecting the taxes therein named,
amounting to the sum of dollars :

Now, therefore, we, the said M. N. and E. T., of , and
G. H., of , do hereby, jointly and severally, undertake and
acknowledge ourselves bound to and with the said town, pur-
suant to statute, in the sum of dollars, that the said M.
N. will well and faithfully execute his duties as such collector,
pay over all moneys received by him, and accoun: in the man-
ner and within the time provided by law for a. taxes upon
the said assessment roll of said town, delivered to him as afore-
said for the ensuing year.

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated yl M.N,,
In presence of E. F.,
A. F. G. H.
Srate or New Yor,
County oF ; } ape
On this day of , in the year 1 , before me, the

subscriber, personally came M. N., E. F. and G. H., to me
known to be the persons described in and who executed the
within instrument, and severally acknowledged to me that
they executed the said instrument. LJ.,

(Official description.)
Counry, s8.:

E, F. and G. H., being severally duly sworn, each for him-
self deposes and says: That he is one of the sureties named
in the foregoing undertaking; that he is a resident of anda
householder (or, freeholder) within the said county (or,
within the state), and is worth the sum of —— dollars
(twice the sum specified in the undertaking), over all the
debts and liabilities which he owes, or has incurred, and exelu-
sive of property exempt by law from levy and sale under
execution.

 

 

 

 

Sworn to before me, et E. F.,
day of ,1 G. H.
A. B.

(Title of officer.)
APPENDIX oF Forms. 385

 

 

Indorsed :
T approve of the within undertaking as to the form and
sufficiency thereof. LJ.,
, 1 Supervisor of ——.

1 See sections 52, 53 and 66 of Town Law, cited heretofore on pages 174
and 175, as to this undertaking. See, also, note to said section 66. By
section 11 of chapter 411 of Laws of 1885 the boards of supervisors in
counties containing upwards of 300,000 inhabitants are authorized to
determine the amount of the penalty to be specified in the bond of the col-
lector, not less than the amount of the taxes to be collected by him, nor
more than double that amount. See page 208, ante.

The penalty of the former bond of collector under 1 Revised Statutes,
846, section 19, was double the amount of the taxes. No amount is speci-
fied in the Town Law, by which the former provision is repealed.

No. 42.
Warrant to collector.

State or New York,
8S. :
County oF ;

The People of the State of New York, to M.N., 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 column thereof, opposite to their respec-
tive 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 10th, 1845, chapter
180, you are directed to receive and collect, in addition to the
taxes raised 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 taxes 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:

 

 

 

49
386 ApPENDIXx oF Forms.

$ ——. 1. To the commissioners of highways of said town,
the sum of dollars and cents, levied and assessed in
said town, for the support of highways and bridges.

$ ——-. 2. To the overseers of the poor of said town, the
sum of dollars and cents, for moneys levied and
assessed in 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 twenty-ninth and
thirtieth 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
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 county, at ——, the day of
, in the year of our Lord one thousand —— hundred and
eet
(Signatures and seals.)

1 See sections 36 and 37,1 Revised Statutes, 396, cited heretofore on page
176, as to this warrant and its contents.
APPENDIX or Forms. 387

No. 48.
Collector's notice of receipt warrant.

Notice is hereby given to the taxable inhabitants of the town
of (or, of the ward, in the city of ), that I, the
undersigned, collector of taxes in and for said town (or, ward),
have received the warrant for the collection of taxes for the
present year; and that I will attend at in said town, on
(naming three days) of each week, for thirty days from the
date hereof, from nine o’clock in the forenoon until four o’clock
in the afternoon, for the purpose of receiving payment of
taxes!

 

 

 

 

 

Dated the day of ——, 1— A. Gs _
Collector.
1 See section 29 of chapter 180 of Laws of 1845, cited heretofore on page
181, as to this notice and posting thereof. m
No. 44,

Notice of levy and sale by collector.

By virtue of a collector’s warrant, I have levied upon and
taken the following goods and chattels of G. H. (or, in the
possession of G. H., as the case may be), viz.: (insert list of
articles); which I shall sell at public auction at , in said
town of ——, on the —— day of ——, next, at —— o’clock
in the —— noon of that day.’

Dated at , the day of 1

 

 

A. G,

(

Collector. _

1 See section 8, 1 Revised Statutes, 398, cited heretofore on page 188, as to
this notice and posting same. For affidavit of posting notice see next
form, No. 45.

No. 45.
Affidavit that notice of sale has been given.
— Counry, ss. :

A.B., of the town of , in said’ county, being duly
sworn, says: That on the —— day of ——, 1——, he posted
up in the town aforesaid, a notice of sale of the goods and chat-
tels of ‘G. H., at the three following places, viz. : (insert same)

 
388 APPENDIX oF Forms.

 

 

and that said notices continued so posted up until the —— day
of pe. , the day appointed for the sale of said goods
and chattels.! A. B.

(Jurat as in form No. 41.)

1 See last form and note thereto, as to manner of posting notice,

No. 46.
Collector's affidavit of non-payment of taues by an incorpo-
rated company.
—— County, ss. :

A. B., of the town of ,in the county aforesaid, being
duly sworn, saith: That on the day of geal , he
demanded of M. N., the president of the (name of corpora-
tion), the sum of , it being the amount of the tax assessed
upon said corporation ; and that the said M. N. did then and
hath since refused to pay any part of the tax assessed on said
company, and further, that said company has no personal
property from which said tax could be levied.! A. B.

(Jurat as in form No. 41.)

 

 

 

 

 

1 See section 19, 1 Revised Statutes, 417, cited heretofore on page 192,
as to this affidavit.

- No. 47.
Collector’s affidavit of unpaid taxes.
County oF | :
88. :
Town oF ‘

A. B., being duly sworn, says: That he is the collector of
taxes for said town; that the annexed is a true account of the
taxes remaining unpaid upon the assessment roll of said town
for the year 1 ; that the sums mentioned in such account
remain unpaid; and that he has not, upon diligent inquiry,
been able to discover any goods or chattels belonging to, or in
the possession of, the persons charged with, or liable to pay,
such sums, whereon he could levy the same."

(Surat, as in form No. 41.) A. B.,

(Annex statement.) Collector.

 

 

 

1 See section 10, 1 Revised Statutes, 399, as amended, cited heretofore on
page 196, as to this affidavit and effect thereof.
Appenpix or Forms. 389

No. 48.:
Oath of office of town clerk.
Same as form No. 1, ante, substituting therein the words
“town clerk” for “assessor.” See, also, note to that form.
See also page 209, ante.

No. 49.
Notice of acceptance of resignation of town clerk,
Same as form No. 2, ante, which see,

No. 50.
Appointment of town clerk to fill vacancy.
Same as form No. 8, ante, which see.

No. 51.
Notice to town officer appointed by town board to jill a
vacancy, of his appointment.

Same as form No. 4, ante, which see.

No. 52.

Oath of office of clerk of town meeting appointed in absence
of town clerk.

Same as form No. 48, ante, inserting words “clerk of town
meeting held at, etc., on etc.,” in place of “town clerk.”

No. 53.
Notice of special town meeting.

Notice is hereby given, pursuant to statute, that a special
town meeting of the electors and legal voters of the town of
, in the county of , will be held at the town hall in the
said town, on the day of , 1—., at o’clock
in the —— noon, for the following purpose(s), viz.: (stating
same) and for the transaction of such other town business as
shall lawfully be brought before such meeting.’

Dated ——, 1 M. E.,
Town Clerk.

1 See sections 25 and 26 of the Town Law, cited heretofore on pages 214
and 218 as to this notice and the posting thereof. See for application for
such meeting form No. 55, post.

 

 

 

 

 

 
390 APPENDIX oF Forms.

No. 54.

Certificate of town clerk to county clerk of officers elected at
town meeting.

To A. C. N., Esq., county clerk of county :

I, F. G. (town clerk), of the town of , in the county of
, do hereby certify, pursuant to statute, that at the
annual town meeting of said town, held at the town hall of
said town, on the day of , 1——.,, of which I was
clerk, C. N. was duly elected supervisor, P. M. was duly
elected a justice of the peace, and (naming them) were elected
constables in and for such town.!

Dated y1

 

 

 

 

 

 

 

F. G.,
(——) Clerk.

1 See section 57 of chapter 569 of Laws of New York of 1890, cited on
page 222, ante, as to this certificate, which is to be transmitted by the clerk
of each town meeting, at which there has been an election for justice of
the peace, to the clerk of his county. By section 28 of that chapter, the
town clerk last before elected or appointed, or, if he be absent, such per-
son as shall be chosen by the electors present, shall be the clerk of the
town meeting.

No. 55.
Application for special town meeting by taxpayers.

To the town clerk of the town of ,in the county of ——:

We, the undersigned, who are taxpayers upon the last town
assessment roll of said town, do hereby require, pursuant, to
statute, a special town meeting to be called for the purpose of
(raising money for the support of the poor), and for the trans-
action of such other town business as shall be legally brought
before the meeting, such meeting to be held at (the town hall
in said town), on the day of yl y at o’clock
in the noon, and request you to give due notice thereof.’

Dated ——, 1 ?

(Signature of twenty-five taxpayers.)

 

 

 

 

 

 

 

1 See section 25 of chapter 569 of Laws of 1890, cited heretofore on
page 219, as to special town meetings to be held on request of twenty-five
taxpayers upon the last town assessment roll, and the purposes for which
such meetings may be held. They may also be held on request of the
supervisor, commissioners of highways or overseers of the poor, to deter-
mine questions pertaining to their respective duties as such officers, and
APPENDIX oF Forms. 391

which the electors of the town have a right to determine. (Same section.)
The above form may easily be adapted to the latter cases,
For notice of special town Meeting see form No, 53,

No. 56.
Undertaking to be given by constable.

Whereas, the undersigned, M. G., of ——, has been duly
elected (or, appointed) to the office of constable of the town
of , in the county of

Now, therefore, we, the said M. G. and P. E., of , and
J.8., of , do hereby, jointly and severally, undertake and
acknowledge ourselves bound, pursuant to statute, in the sum
of —— dollars, to and with said town, that we will pay to
each and every person who may be entitled thereto, all such
sums of money as the said M. G. may become liable to pay
on account of any execution which shall be delivered to him
for collection, and will also pay each and every person for any
damages which he may sustain from or by any act or thing
done by said M. G. by virtue of his said office.

 

 

 

 

 

Dated ,1—. M. G.,
P. E.,
In presence of J.8.
ey
Supervisor.

(or, E. G., Town Clerk) of the town of ——.

(Acknowledgment, by signers, and affidavits of justification
by sureties, as in form No. 41.)

Indorsed :

I hereby approve of the within undertaking and of the
sureties therein.

Dated , 1—. F. R.,

Supervisor,
(or, E. G., Town Clerk.)

 

1 See section 54 of chapter 569 of Laws of 1890, cited heretofore on
page 224, as to this undertaking. It is required to be executed by the
constable, with at least two sufficient sureties, in the presence of the town
clerk or supervisor of the town. The town clerk or supervisor is to
indorse thereupon his approval of the sureties, and to cause the same to
be filed in the office of such clerk within ten days thereafter.
392 AppENDIX oF Forms.

2 See, also, section 66 of same chapter, cited on page 223, as to general
form of undertaking of town officer, and liability thereon.

No. 57.
Undertaking to be given by justice of the peace.

Whereas, the undersigned, D. G., of , has been duly
elected (or, appointed) to the office of justice of the peace of
the town (or, city) of , in the county of

Now, therefore, we, the said D. G. and E. R., of , and
J.8., of , do hereby jointly and severally undertake and
acknowledge ourselves bound, pursuant to statute, in the sum
of dollars, to and with said town, that the said D. G. will
pay over on demand, to the officer, person or persons entitled
to the same, all moneys received by him by virtue of his said
office.’

 

 

 

 

 

 

 

Dated , 1—.

In presence of D. G.,
I. F. and E. R.,
C. K. J.S.

(Acknowledgment or proof and affidavit of justification by
sureties, as in form No. 41.)

Indorsed :
Thereby approve of the foregoing undertaking and of the
sureties therein.

 

 

 

 

 

Dated ,1—. F. C.,
Supervisor (or, Town
Clerk) of the town
of :
(Or, approved by resolution of common council of the city
of » passed yl A. F.,
Clerk.)

1 See section 58 of chapter 569 of Laws of 1890, cited heretofore on
page 224, as to this undertaking, which is required by that section to be
given by every justice of the peace elected or appointed in any of the
towns or cities of the state, except the city of New York, and any city
whose charter requires such officer to give a bond or undertaking, before
heenters upon the duties of his office. Thesureties are to be approved by
the supervisor of the town, or the town clerk thereof, when the justice of
the peace is also supervisor of the town, or the common council of the

Pod

we
Aprrnpix or Forms. 393

city in which the justice shall reside. See, further, the provisions of that
section, as to filing the undertaking, and taking oath of office, etc.

See, also, section 66 of same chapter, cited heretofore on page 228, as
to general form of undertaking of town officer.

No. 58.
Certificate of town clerk of filing undertaking by justice of

the peace.
County oF
Town (or, Crry) oF ’ ae
I, A. B., town clerk of the said town (or, city clerk of said
city), do hereby certify that on the day of , in the
year 1——, D. G., a justice of the peace of the said town
(or, city), duly elected (or, appointed) on the day of ;
1——,, filed in my office the undertaking as such justice
required by law to be executed and filed by him, the sureties
therein being approved by the supervisor (or, by the town
clerk) of said town (or, by the common council of said city).
In witness whereof, I have hereunto set my hand and
official seal, this day of , 1—!
A.B,
Clerk of the town (or, city) of ——.

 

 

 

 

 

 

 

 

 

 

1 Every justice shall also, on or before the fifteenth day of January next
succeeding his election, file with the county clerk a certificate of the clerk
of the city or town in which he resides, that he has filed such undertaking,
and thereupon take before the county clerk his oath of office; but if
elected or appointed to fill a vacancy, at the time existing or in any new
town, he shall file such undertaking and certificate and take the oath of
office, and enter upon the duties thereof, within fifteen days after notice
of his election or appointment. No justice of the peace shall take his
oath of office until he shall have filed such certificate with the county
clerk, (Laws of 1890, ch. 569, last clause of § 58.) See page 224, ante.

No. 59.
List of nominations to town and village offices.
To the electors of the town (or, village) of ——, in the

 

county of

The following is a true and correct list of all nominations

of candidates for office filed with me pursuant to the provis-
50
394 APPENDIX oF Forms.

ions of the Election Law, chapter 680 of the Laws of 1892,
who may be lawfully voted for at the (general) election (or,
town meeting; or, village election), to be held on the
day of ——, 1 .t

 

 

 

 

 

 

CANDIDATE'S NAME. | Residence of candidate. | Office. | Party.
Ais Bic scostoucaismesated gawarcebsoueiire aatees Supervisor.| Democratic.
Cio Dh ciccd poten gel welds weed || eae Republican.

 

 

M.,
(Town) Clerk.

1 See sections 62 and 63 of the Election Law, cited heretofore on pages-
246 and 247, as to this notice and posting thereof.

No. 60.
Complaint to compel delivery of books.

Strate or New Yors,
88. :
County oF

 

?
To the Hon. D. C. H., justice of the Supreme Court (or, Hon..

J. H. C., county judge of the county of ——):

A. B., of said county, being duly sworn, makes complaint.
against ©. D., late town clerk of the town of ——,, in said
county, and says that the deponent was duly elected town
clerk of said town of , at an annual town meeting of such
town, held on the day of , 1—— ; that he has taken
and filed the oath prescribed by law.

That by virtue of such election he is successor to the said
C. D., late town clerk 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 his control, belonging or appertaining to said office of
town clerk.

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.

 

 

 

 
APrENDIXx oF Forms. 395

appertaining to the said office of town clerk, and that he
unjustly and unlawfully withholds the same from this
deponent.

Sworn, etc. (as in form No. 41). A. B.

1 See section 2471a of the Code of Civil Procedure, cited heretofore on
page 240, as to this proceeding,

No. 61.

Order thereupon granted.

Strate or New York, aa
County oF ae

 

?

(Title of proceeding.)

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
withheld 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 , 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, etc. Signature.

 

1 See form No. 60 and note thereto.

No. 62.
Affidavit of delwery.
State or New Yors,
County oF ‘ \ sia

 

C. D., of said county, being duly sworn, says that he is the
person mentioned and described as late town clerk of the
town of ——, in said county, in a certain affidavit and com-
plaint made by one A. B. before the Hon. —, justice of the
Supreme Court (or, county judge of —— county), on the ——
day of yl , and that he has truly delivered over to his

 

 
396 APPENDIX OF Forms.

successor in said office of town clerk all the books, records

and papers in his custody or appertaining to his office within
his knowledge."

’ Sworn, ete. (as in form No. 41). C. D.

1 See note to form No. 60.
No. 68.

Warrant to commit the person withholding.

The People of the State of New York, to the sheriff of the
county of

Complaint having been made to the undersigned, as follows,
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 OC. 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 omitted 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
C. D., if he may be found in your bailiwick, and commit him
to jail of the said county of ; 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.

 

 

 

 

 

 

 

Witness , Justice of the Supreme Court (or, , County
Judge of —— county), at the (city) of , this day
of ,1—

(Seal.) (Signature.)

1 See note to form No. 60.
AppENDIx or Forms. 397

No. 64.
Search warrant for such books or papers withheld.

The People of the State of New York, to the sheriff of the
county of , or to any constable of any town in said
county :

(As in the form above to [*], and from thence as follows: )
And the undersigned, being required by said complainant,
A. B., to issue this warrant :

Now, therefore, you are commanded in the day-time to
search C. D.’s house, situated (insert a particular designation
or description 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 town clerk as afore-
said, in his official capacity, and which appertained to the said
office of town clerk, and seize and bring them before the

 

 

undersigned.
Witness , Justice of the Supreme Court, at the (city) of
—, this day of ——, 1——.1

 

(Signature and seal.)

1 See note to form No. 60.
No. 65.
Notice by town clerk of proposed appropriation.

 

 

To the electors of the town of , in the county of

You are hereby notified that an appropriation (or, a tax) is
proposed to be made (or, levied) in the said town to the amount
of —— for the purpose of (stating same), and that a vote by
ballot is to be taken upon such proposition at a town meeting
to be held in said town at the town hall thereof, on the ——
day of gb , at —— o’clock, in the noon.!

Dated , 1—. E. G.,

Town Clerk.

 

 

 

 

1 See section 2 of chapter 122 of Laws of 1883, as amended, cited here-
tofore on page 243, as to this notice and posting thereof.
398 Apprnpix oF Forms.

No. 66.
Form of account of supervisor.
A. F., supervisor of the town of ——, in account with said
town :
1890. Dr.

Feby. 2. To amt. reed. of J. F., town collector .... $200 00
Mar. 5. To amt. reed. as penalty collected by C. D.

Of Ei Pesns resus sn cxnew nee soma dee 12 50
Contra.
1890. Cr.
Mar. 3. By amt. paid F. L. fees as counsel in suit of
C. G. agst. town ..ceicie cere oes lee ne $50 00

Mar. 15. By amt. paid C. F., inspector of elections!. 2 75
(Annex oath as in form No. 72.)

1 See section 161 of Town Law, cited heretofore on page 267, as to this
account.

No. 67.

Certificate of examination of supervisor's, etc., account, to
be appended thereto.

We, the undersigned, composing the town board of the
town of , in the county of , do hereby certify, pur-
suant to statute, that we have examined the foregoing (or,
annexed) account of A. F. (supervisor) of said town, and that
we find the same, in all respects, correct, and that the balance
now in the hands of the said supervisor, belonging to said
town, as appears from said account, is the sum of —— dollars.

Dated ——, 1 Ay By

GD.
KF,
Justices of the Peace.
L. M.,
Town Clerk of said town.
(Annex statement of account.)

 

 

 

1 See section 161 of chapter 569 of Laws of 1890, cited heretofore on
page 267, as to this certificate, which is to be filed with the statement with
the town clerk of the town, and to be produced by him at the next annual
town meeting, and publicly read, if requested by any elector.
APPENDIX oF Forms. 399

No. 68.

Certificate of rejection of account against town by town
board.

We, the undersigned (a majority of) the officers composing
the town board of the town of , in the county of , do
hereby certify, pursuant to statute, that the annexed account
of C. B. against the said town has been presented to said
board, and (*) has been wholly rejected by said board, at the
second meeting thereof, held at ——, on the —— day of
1—_!

In witness, etc. (as in form No. 3, omitting words “and
seals”).

 

 

 

 

"9

 

F. G.,
Supervisor.
M.N,,
Town Clerk.
W. P.,
O. R.,
Justices of the Peace.

1 See section 162 of chapter 569 of Laws of 1890, cited heretofore on
page 268, as to this certificate; which is to be filed in the town clerk’s
office.

‘ No. 69.

Certificate of allowance of account against town in whole or
m part.

As in form No. 68 to (*), and from thence as follows: has
been wholly allowed [or, that the following items (and parts of
items) thereof have been allowed, viz.: (stating them)] by said
board, and that the remaining items (and parts of items)
thereof have been wholly rejected by said board at the second
meeting thereof, held at , on the day of yi 2

In witness whereof, etc. (as in form No. 68).

(Signatures, etc., as in form No. 68.)

 

 

 

 

1 See section 162 of chapter 569 of Laws of 1890, cited heretofore on page
268, as to this certificate and filing thereof.
400 APPENDIX oF Forms.

No. 70.

Notice of appeal to board of supervisors from allowance of
account of justice of the peace, etc., for fees in criminal
proceedings.

To the town clerk and board of supervisors of the county of

 

Take notice that the undersigned, a (*) taxpayer of the
town of , in said county, hereby appeals to the said board
of supervisors from the auditing and allowance, by the town
board of said town, at their second meeting, held at , on the
—— day of sl , of the account of M. F., a (justice of
the peace) of said town, for fees in criminal proceedings, the
certificate of which auditing and allowance was filed in the

 

 

 

 

 

 

 

town clerk’s office of said town on the day of i
1 2
Dated ——, 1——. iP.

Or, as above, to (*), and from thence as follows: Justice
of the peace of the town of , in said county, hereby
appeals to, etc. (as above), from the disallowance (or, reduc-
tion) by the town board of said town, at, etc. (as above) of the
account of said M. F. (conclude as above, substituting words
“ disallowance ” or “reduction” for “allowance” therein.)

 

1 See section 163 of chapter 569 of Laws of 1890, cited heretofore on
page 268, as to this notice. The appeal is to be taken within fifteen days
after the filing of certificate of allowance or disallowance.

No. 71.

Account of justice of the peace in criminal mttters, rendered
to town board.

 

I, M. F., a justice of the peace of the town of , in the
county of , do hereby render the annexed account, marked
Schedule A, to the town board of said town, pursuant to stat-
ute, in criminal proceedings, during the year , 1—

Dated afl M. F.

(Annex affidavit as in form No. 72.)

 

 

 

 
APPENDIX oF Forms. 401

ScHEDULE A.

 

 

Name and Action of | Constable, | Whether |wn, A
residence of | Offense justice jetc.,to whom] Person eee Witnesses
complain- | charged. | upon com- |warrant was| WS 40- | was waived| sworn.
ant. plaint. delivered. | ™ eaten or; or had.

 

 

 

 

 

 

 

 

 

1 See section 164 of chapter 569 of Laws of 1890, cited heretofore on page
269, as to this account.

No. 72.

Affidavit to be annexed to account presented for audit to town

board, ete.
— Oounry, ss. :

A. B., of , being duly sworn, says: That he is the
claimant mentioned in (or, the person presenting) the forego-
ing account; that the items of said account are correct, and
that the disbursements and services charged therein have been
in fact made or rendered [or, are necessary to be made or
rendered at the session of the town board (or, board of town
auditors) of the town of , in the county of (or, of
the board of supervisors of the county of , in said county),
to be held at, etc., on, ete.], and that no part thereof has been
paid or satistied.*

(Jurat as in form No. 41.) A. B.

1 See section 167 of chapter 569 of Laws of 1890, cited heretofore on
page 269, as to this affidavit, which is to be attached to and filed with any
account rendered to the board of town auditors or supervisors, or superin-
tendent of the poor for any services and disbursements, and is to be made
by the person presenting or claiming the same. Such account is to be
made outin items. The chairman of the board or either of the superin-
tendents may administer any oath required by that section. See, also,
section 168, id., cited heretofore on page 273.

51

 

 

 

 
402 APPENDIX oF Forms,

No. 73.

Abstract of names of persons who have presented to board of
town auditors accounts to be audited, ete.

To the board of supervisors of the county of ——:

The following abstract of the names of all persons who
have presented to the board of town auditors of the town of
, in said county, accounts to be audited during the year
1——,, the amounts claimed by each of such persons, and the
amounts finally audited by the said board of town auditors, is
herewith submitted, pursuant to statute, to wit :'

 

 

 

 

NAMES. Amounts claimed. {Amounts finally audited.

 

 

 

(Signatures and description.)

1 See section 170 of chapter 569 of Laws of 1890, cited heretofore on
page 274, as to this abstract, which is to be delivered to the clerk of the
board of supervisors. As to election, number, powers, etc., of town
auditors, see sections 172-177 of same chapter, cited heretofore on pages
276, 277.

No. 74.

Appointment by town board of town fire company, or to fil
a vacancy therein.

We, the undersigned, composing the town board of the
town of , in the county of , at a meeting of said
board, held at, ete., on, ete., do hereby appoint (*) P. R., ete.
(naming persons), inhabitants of said town, to be a fire com-
pany, for the extinguishment of fires in said town.

In witness, etc. (as in form No. 68).

(Signatures, as in form No. 68.)

[Or, as above to (*), and from thence as follows: C. M,
an inhabitant of said town, to fill a vacancy in the fire com-
pany heretofore appointed for the extinguishment of fires in
said town, occasioned by the death, etc., of P. R.

In witness, etc. (as above).

 

 

(Signatures, as above.)]
APPENDIX oF Forms. 403

1 See section 171 of chapter 569 of Laws of 1890, cited heretofore on page
274, as to this appointment, and as to filling vacancies by town board in
such companies, occasioned by death, resignation or otherwise.

No. 75.
Appointment of temporary board of town auditors by town
board.

We, the undersigned, constituting (a majority of) the town
board of the town of , in the county of , having con-
vened at (naming place) in said town, at 10 o’clock in the
forenoon, on the day of ——-, 1——, do hereby appoint,
pursuant to statute, A. M., M. N. and P. R. to be town
auditors of said town, until the next annual town meeting to
be held in said town.

In witness whereof, we have hereunto set our hands and
seals this day of ——, 1 a A. B., [1. s.]

Supervisor.
C. D., [z. 8.J
Town Clerk.
E. F., [u. s.]
G. H., (1. s.]
Justices of the Peace.

 

 

 

 

 

1 See section 175 of chapter 569 of Laws of 1890, cited heretofore on page
277, as to this appointment, which is immediately to be filed with the town
clerk. See oath of office of town auditors, form No. 1.

No. 76.
Appointment by supervisor to fill vacancy in the board of
town auditors.

I, F. H., supervisor of the town of ——, in the county of
, do hereby appoint, pursuant to statute, I. L., as town
auditor of said town, to fill the vacancy in the board of town
auditors of said town, occurring by reason of the (death) of
A. M., and to hold said office until the next annual town
meeting of said town."

Dated , 1—. FEL,

Supervisor.

 

 

1 See section 176 of chapter 569 of Laws of 1890, cited heretofore on
page 277, as to this appointment.
404 APPENDIX oF Forms.

No. 77.

Affidavit to be attached to account of overseer of the poor.
County oF > 88.5

E. F., the overseer of the poor in the town of jl
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 is
in all respects just and true.'

(Jurat as in form No. 41.) E. F.

1 See sections 51 and 52, 1 Revised Statutes, 627, cited heretofore on
page 281, as to this account and auditing thereof. :

 

 

No. 78.

Connpioais of town board to be delivered to the superintend-
ent of the poor.

We, the undersigned, composing (a majority of) the town
board of the town of , in the county of , do hereby
certify, pursuant to statute, that the annexed statement marked
A isa full and correct statement as to the matters therein
referred to, specifying the name, age, sex and native country
of every person who has been relieved or supported by the
overseers of the poor during the year 1 , and stating the
causes, either direct or indirect, which have operated to render
such person a pauper, and the amount of money expended
for the use of each and every person so relieved or supported
as allowed by said board, together with the amount allowed
to each overseer for services rendered in relation to the tem-
porary relief of the poor as aforesaid.’

Dated ——, 1

 

 

 

 

(Signatures, etc., as in form No. 75.)

Statement A (above referred to).

 

 

Nati Car dering| Amount ded) ris ane oe tee
ative uuse rendering| Amount expen overseer for
NAME. | Age. | Sex. | country. a pauper. for use of. Coat ae in rela-
ion to.

 

Dacecocelsacoeslevccesisonscsovecen PO meee ren eresereslconreseceoeoeseraerlscooererneeseeesee®

 

 

 

 

 

 

seeenecelsnnccsloveen tleoessevscesslrerenceeneerensielsecseonesenuseenneeleeeeenusonssEsenere

 

 
APPENDIX or Forms. 405

1 See section 6 of chapter 334 of Laws of 1845, cited heretofore on page
284, as to this certificate and its delivery to the superintendent of the poor
of the county.

No. 79.

Annual report of commissioners of highways to town board,
at its first meeting.

We, the undersigned, commissioners of highways of the
town of , in the county of , hereby make, pursuant
to statute, our first annual report to the town board of said
town, as follows: (*)

First. That the labor assessed in said town, during the
year ending on the date hereof, is days, and the amount
thereof performed is days, as appears by the account
rendered to us by the several overseers of highways in said
town.

Second. That the sum received by said commissioners for

 

 

 

 

 

 

 

 

penalties, commutations and all other sources is dollars,
to wit:
DATE. From whom received. On what account. Amount.
Se. es eciers CE Dis iss semanas (The balance of money | $.......
remaining in his hands
as overseer.)

 

 

 

Third. The improvements which have been made on the
highways and bridges in said town during the year preced-
ing the date of this report, are as follows: (state same) and
that the state of such highways and bridges is as follows:
(state whether they are in good repair or not).

All of which is respectfully submitted.

Dated yi

 

 

(Signatures of commissioners.)
Commissioners.

1 See subdivision 3 of section 19 of chapter 568 of Laws of 1890, cited
heretofore on page 285, which act went into effect May 1, 1891, as to this
Teport.
406 APPENDIX oF Fors.

No. 80.

Annual report of commissioners of highways to town board
at its second meeting.

As in last form No. 79, to (*), substituting therein word
“second” for word “ first,” and from thence as follows:

That the improvements necessary to be made on the high-
ways and bridges of said town are as follows: (stating same)
and that the probable expense thereof beyond what the labor
to be assessed during this year will accomplish will be about
the sum of dollars.

All of which, ete., (conclude as in form No. 79).!

(Signatures of commissioners.)
Commissioners.

 

1 See section 19 of chapter 568 of Laws of 1890, cited heretofore on page
285, as to this report, a duplicate of which is to be delivered to the super-
visor of the town, who shall present such duplicate statement to the board
of supervisors, who shall cause the amount so estimated, not exceeding
five hundred dollars in any one year, to be assessed, levied and collected,
in such town, in the same manner as other town charges, See, also, form
No. 79 and note thereto.

No. 81.

Notice of filing of petition for establishment of lamp or
street lighting districts.

Notice is hereby given, pursuant to law, under the provis-
ions of chapter 255 of the Laws of 1892, that a petition signed
by (more than) twenty-five of the taxable inhabitants of the
town of , in the county of ——, to the town board of
said town, has been filed with the town clerk of said town on
the day of ——, 1——, for the lighting of (name street
or streets, etc.) in said town, and that said petition will be
acted upon by said town board, at a meeting thereof to be
held at (naming place) on the day of , 1——, at ——
o’clock in the noon.

The lamp (or, street) lighting districts to which said peti-
tion relates are described as follows, viz.: (insert description).

Dated , 1—.

(Signatures, ete., as in form No. 67.)

 

 

 

 

 

 

1 See chapter 255 of Laws of 1892, cited heretofore on page 298, as to
this notice and publication thereof.
Apprenpix or Forms. 407

No. 82.

Request by commissioners of highways to supervisor or
town clerk to convene town board of auditors in special
session.

 

To A. B., supervisor (or, town clerk) of the town of
the county of

,in.

 

You are hereby requested, pursuant to statute, to convene
the town board of the town of , in special session for the
auditing of the bills and expenses incurred in the erection
(and repairs) [or, repairs] of highways (or, bridges) in said
town which have been damaged (or, destroyed) by the elements
(or, state other methods of destruction).!

Yours, ete.,
A. M.,
M.N., ete.,
Commissioners of Highways of the town
of , in the county of ,

 

 

 

1 See section 11 of chapter 568 of Laws of 1890, cited heretofore on page
258, which took effect May 1, 1891, as to this request.

No. 83.

Certificate of supervisor and town clerk as to amount
audited and allowed by town board for repairs to high-
ways and bridges.

We, the undersigned, A. B., supervisor of the town of :
in the county of , and C. D., town clerk of said town, do
hereby certify, pursuant to law, that at a meeting of the town
board of said town convened in special session by said super-
visor (or, town clerk) upon the written request of the commis-
sioners of highways of said town, which meeting was held at
, on the day of sd. , the bills and expenses
incurred in the erection (or, repairs) of the following high-
ways (or, bridges), to wit: (describing them) were presented
to and audited by the said town board. That the amount
audited and allowed by said board at said meeting was the
sum of dollars; that said award was made in favor
of (stating whom), and that the nature of the work done

 

 

 

 

 

 

 
408 APPENDIX oF Forms.

and material furnished therefor was as follows: (stating

same).
In witness, etc. (as in form No. 68).! A. B.,
Supervisor.
C. D.,

Town Clerk.

1 See section 11 of chapter 568 of the Laws of 1890, cited heretofore on
page 258, which act took effect May 1, 1891, as to this certificate and its
contents. Such certificate bears interest from its date, and the amount
thereof, with interest, is to be levied and collected in the same manner as
other town expenses.

See, also, section 12 of same chapter, cited on same page, as to verifica-
tion of account and manner of auditing same.

No. 84.
License to public hacks, vehicles, etc., in towns of more than
3,000 inhabitants, outside of incorporated city or village.

To A. B,, of

You are hereby authorized and licensed, pursuant to law,
under the provisions of chapter 332 of the Laws of 1890, and
in consideration of the payment of the sum of dollars,
the amount of the fee fixed by us therefor, to provide and
keep and carry passengers and others, and their baggage, by a
public hack (or, by public hacks to the number of ) (or,
state other matters licensed), in the town of , in the county
, from the day of ,in the year 1 , to the
—— day of in said year (or, state other times, etc., as
may be necessary).

In witness whereof, etc. (as in form No. 68).!

(Signatures and description of officers.)

 

 

 

 

 

 

 

 

 

1 See provisions of chapter 332 of Laws of 1890, cited heretofore on
page 303, as to this license, and by whom granted, etc.

No. 85.
Undertaking to be given by supervisor.

Whereas, the undersigned C. D., of , has been duly
elected (or, appointed) to the office of supervisor of the town
of , in the county of

Now, therefore, we, the said C. D. and E. F., of ——, and
G. H., of ,' do hereby, jointly and severally, undertake

 

 

 

 
APPENDIX oF Forms. 409

and acknowledge ourselves bound, pursuant to statute, to and
with said town, in the sum of dollars, that said O. D. (*)
will well and faithfully discharge his duties as such super-
visor, and that he will well and truly keep, pay over and
account for all moneys and property, including the local
school fund, if any, belonging to his said town and coming
into his hands as supervisor.”

 

 

Dated ,» 1——. C. D.,
In presence of E. F.,
A. M. G. H.

(Acknowledgment or proof, as in form No. 41, and justi-
fication of sureties, as in form No. 41.)

Indorsed :

I hereby certify that the within undertaking was approved
by resolution of the town board of the town of , in the

 

 

 

 

 

 

‘county of » passed at a meeting of said board held on
the day of wi , as to its form and the sufficiency
-of the sureties therein.’

Dated ——, 1 : M. P.,

Clerk of Town Board of the town of ——.

1 Such sureties as the town board shall prescribe.

2 See section 60 of chapter 569 of Laws of 1890 as to this undertaking
generally, It isto be made and delivered by the supervisor to the town
clerk of the town, within thirty days after entering upon his office.

3 Such undertaking shall, after its execution, be presented to the town
board for their approval as to its form and the sufficiency of the sureties
therein, and until the same shall have been so approved, none of the
moneys, books, documents, papers or property of the town shall be turned
over or delivered to such supervisor elect. (Section 60, supra.)

See, also, section 66 of Town Law, cited heretofore on page 223, and
note thereto, generally as to undertakings of town officers.

Under the provisions of the Town Law (§ 51) requiring every person
elected to a town office, ‘‘ before he enters on the duties of his office,” and
within ten days after notice of his election, to take the prescribed oath of
office, and to file the same within eight days thereafter, where the oath is
taken and filed by one elected as supervisor, this is an acceptance of the
office, and his predecessor thereupon ceases to hold it, and has no further
standing as a member of the town board. It is for the other members of
the board to pass upon the undertaking of the new member, furnished in
‘compliance with the statutory provision (§ 60) which makes its approval a
condition precedent to his right to receive moneys, books, etc. (Matter of
Bradley, 141 N. Y. 527.)

52
410 Appenvix or Forms.

No. 86.

Certificate of town board and commissioners of highways,
of necessity of streets outside of city limits in county con-
taining incorporated city of 100,000 inhabitants.

To the board of supervisors of the county of

We, the undersigned, the supervisor, town clerk and (two.
of the) justices of the peace of the town of , in said
county, composing the town board of said town, and the com-
missioners of highways thereof, do hereby certify, pursuant to
law, under the provisions of section 70 of the County Law,
chapter 686 of the Laws of 1892, that the establishing of a
plan for the grade of certain streets (or, avenues) in said town,
and the laying out (or, opening, etc.) of certain of said streets,
to wit: (describing same), and the defraying the expenses
thereof, is, in our judgment, proper and necessary for the
public interest, as to which propriety and necessity a public
hearing was had by us, upon notice given, pursuant to said act.

In witness whereof we have hereunto set our hands this
day of yi 2

 

 

 

 

 

A. M.,
Supervisor.
E. R.,
Town Clerk.
¥. Gs
J. I.,
Justices of the Peace.
B. G., ete.,
Commissioners of Highways.

1 See provisions of section 71 of the County Law, cited heretofore on.
page 3382, as to this certificate.

No. 87.

Notice by town board and commissioners of highways of
town, of meeting to consider the matters referred to in the
Soregoing certificate, form No. 86.

Notice is hereby given that a meeting of the town board
and commissioners of highways of the town of ——, in the
county of , under the provisions of the County Law, chap-
ter 686 of the Laws of 1892, to consider as to whether the:

 
APPENDIX oF Forms. 411

establishment of a plan for the grade of certain streets (and
avenues) in said town, and the laying out (and opening, etc.)
of certain of said streets (and avenues), to wit: (describing
same), and the defraying the expenses thereof, will be proper
and necessary for the public interest.
Dated yl 3
(Signatures, etc., as in form No. 86.)

 

 

1 See provisions of section 71 of the County Law, cited heretofore on
page 332, as to this notice and publication and posting thereof.

No. 88.

Appointment to fill vacancy in town office in counties of
more than 600,000 znhabstants.

We, the undersigned, the supervisor and (a majority of the)
justices of the peace of the town of ,in the county of
, do hereby certify, pursuant to statute, that at a meeting
held this day in the town hall of said town, at o'clock a.
a. (*), we have accepted the resignation of M. P. (a justice of
the peace) of said town, and that we have appointed, and do
hereby appoint, A. E. to fill the vacancy occasioned by the

said resignation, and to serve until the first day of (January),
1

 

 

 

1——_.

Witness our hands this

 

 

 

day of
(Signatures, as in form No. 86.)

[Or, as above to (*), and from thence as follows: We have
appointed, and we do hereby appoint, A. E. to fill the vacancy
in the office of (justice of the peace), occasioned by the death
(ete.) of M. P., a (justice of the peace) of said town, to serve
until the first ay of (January), 1

Witness, etc., as above. (Signatures, as above.)]

 

1 See section 232 of chapter 569 of Laws of 1890, as amended by chapter
387 of Laws of 1893, cited heretofore on page 350, as to this appointment.
The certificate of the appointment is to be filed in the town clerk’s office.

For form of oath of office, see form No. 1; for form of undertaking see
form No. 57, and see section 234 of same chapter as to such oath and
undertaking. See, also, section 288 of same chapter, as amended, cited on
page 351, ante.
412 APPENDIX oF Forms.

No. 89.

Application by owners of land to fence viewers, to hear and
determine differences between them under agreement for
drainage.

Whereas, a difference and disagreement between the under-
signed has arisen over the laying out and construction of drains
(or, ditches) by the owners of adjoining agricultural lands pos-
sessed by them, situated in the town of , in the county of
, who have previously entered into an agreement in writ-
ing for the drainage of said lands, pursuant to the provisions
of the act, chapter 310 of the Laws of 1891, entitled ‘‘ An act
to encourage and facilitate the drainage of agricultural lands,”
which agreement bears date on the day of nel :
and a copy of which, marked “ A,” is hereto annexed :

Now, therefore, we, the undersigned, said owners, do hereby
make application pursuant to the provisions of said act, chap-
ter 310 of the Laws of 1891, to the fence viewers of said town
of to hear and determine the said matters of difference
between us, arising under the said agreement, which matters
are as follows, viz. : (stating same).

In witness whereof we have hereunto set our hands this
—— day of yl a

 

 

 

 

 

 

 

 

(Signatures of owners.)
(Annex agreement referred to.)

1 See sections 2 and 5 of chapter 310 of the Laws of 1891, cited hereto-
fore on pages 353, 354, as to this application.

No. 90.

Conclusions and findings of fence viewers upon matters of
difference submitted to them mentioned in form No. 89.

 

In the Matter of the Application of
A. B. and Others. Owners of
Certain Adjoining Agricultural
Lands, situated in the town of

 

 

We, the undersigned, fence viewers of the town of ,in
the county of , do hereby determine, certify and report
as follows in the above matter:

 
APPENDIX or Forms. 413.

That we have viewed the lands and premises included
within the area of the drainage proposed by the agreement:
mentioned and referred to in said application, and have given
due notice and opportunity to be heard to the parties inter-
ested therein, and do hereby find and determine as follows:
That, etc. (stating conclusions of fence viewers as to the mat-
ters in difference).

And we further certify and report that our fees for our
services herein amount to the sum of dollars, to be paid
by (stating by whom payable and in what proportions).

Witness our hands this day of gb -

E. F.,
G. H.,
Leds

Fence Viewers.

 

 

 

 

1 See section 5 of chapter 310 of the Laws cf 1891, cited heretofore on.
page 354, as to this report.

No. 91.
Notice of qualifying of constable by town clerk to county
clerk.

 

To A. C. R., Esq., county clerk of

I hereby certify and return, pursuant to law, that M. R.,
who was duly elected a constable in and for the town of ;
in said county, at the annual town meeting of said town, held
at the town hall of said town on the day of ——, 1
(or, who was duly appointed on the day of ——, 1 .
by the town board of said town, a constable, in and for the

county :

 

 

 

 

 

 

 

 

 

town of , in said county), has duly qualified as such con-
stable, on the day of ——, 1——!
Dated 1. HPs

‘ Town Clerk of the town of ——.

 

1 See section 83 of chapter 569 of Laws of 1890, cited heretofore on.
page 210, as to this certificate, and see section 65 of same chapter, cited
heretofore on same page, as to the appointments of town officers to fill
vacancies by town board.

By the said section 83 any town clerk willfully omitting to make above:
return to the county clerk, forfeits the sum of ten dollars, to be recovered.
by the supervisor in the name of, and for the use of, the town.
414 APPENDIX oF Forms.

No. 92.

Oath to be administered to town clerk, etc., going out of office,
by his successor, on delivery of records, ete.

County oF ;
Town oF , =e

I, M. N., of , do hereby solemnly swear and make
oath, pursuant to statute, that the records, books and papers
herewith delivered, upon his demand, to I. H., my successor
in office as (town clerk) of the said town of , are all the
records, books and papers in my possession, or under my con-
trol, belonging to the said office of (town clerk) of said town,
and that the amount paid by me at the time of such delivery

 

 

 

 

to said I. H., to wit, the sum of —— dollars, is all the money
belonging to said town remaining in my hands.’
(Jurat, as in form No. 1.) M.N.

1 See section 84 of chapter 569 of Laws of 1890, cited heretofore on page
211, as to this oath, and see next form, No. 93, for form of oath of execu-
.tors, etc., of deceased town clerk, etc., upon delivery by them, to his suc-
cessor in office, of such records, etc.

See, also, Matter of Baker (11 How. Pr. 418); Victory v. Blood (25 Hun,
516).

No. 98.

Oath to be administered to executor or administrator of
town clerk, etc., by his successor in office, on delivery of
records, ete.

County oF ;

Town oF ; } a
I (or, we), L. M., of —— (and, O. P., of ——), do (sever-
ally) solemnly swear and make oath, pursuant to statute, that

I am (or, that we are) the executor (or, executors) of the will

for, administrator ; (or, administrators) of the estate] of M. N.,

late of , deceased, who was at the time of his death the

(town clerk) of the said town of ; that the records, books

and papers herewith delivered to I. H., the successor of said

M. N. in the office of (town elerk) of the said town of ——,

are all the records, books and papers in the possession or under

the control of deponent (or, deponents) belonging to the office
of (town clerk) of said town, and which were in the possession

 

 

 

 
APprEeNnDIx or Forms. 415

of said M. N. at the time of his death, belonging to said
office."

(Jurat, as in form No. 1.) L. M.,
©, P.

1 See section 84 of chapter 569 of Laws of 1890, referred to in note to
last form, as to this oath.

No. 94.
Notice by supervisor to collector, of amount of taxes.

To A. B., collector of the town of ,in the county of
You are hereby notified that the amount of taxes to be

 

 

 

 

 

 

collected by you in said town of , for the current year, is
dollars and cents.!
Dated , 1——. Yours, ete.,
M.N.,

Supervisor of the said town.

1 See section 52 of chapter 569 of Laws of 1890, cited heretofore on page
174, as to this notice.

No. 95.
Order altering school district.

We, the undersigned, commissioner of common schools
for the —— district of county, supervisor and town
clerk of the town of , in said county, having met at the
house of A. B. in said town, on the day of
for the purpose of hearing and deciding the matter of the
order made by such commissioner of common schools on the
day of , 1— , altering school district No. —— in
said town, which order is as follows: (insert 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 1 fe
(Signatures and descriptions.)

 

 

 

 

, 1—__,

 

 

 

 

1 See sections 3 and 4 of title 6 of Consolidated School Law, cited
heretofore on pages 264, 265, as to this order.
416 APPENDIX oF Forms.

No. 96.

Notice by town clerk to person elected to town office, of his
election.
To A. G.:

You are hereby notified, pursuant to law, that at an annual
town meeting of the electors and legal voters of the town of
, in the county of , held at the town hall in said
town, on the day of ——, 1 , you were duly elected
as (supervisor) of said town, to hold your said oftice (for one
year and)' until another person has been elected, or appointed,
in your place and has qualified.’

Yours, etc.,

 

 

 

 

M.N.,
Town Clerk of said. town.

1 In case of supervisor, town clerk, inspector of election and constable,
insert these words in brackets. See sections 12 and 13 of chapter 569 of
Laws of New York of 1890, cited heretofore on pages 2 and 208, as to
terms of office of town officers elected at town meetings.

2 The clerk is required by section 39 of Laws of New York of 1890,
cited heretofore on page 219, within ten days after the election, to trans-
mit to any person elected to a town office, whose name is not on the poll
list as a voter, a notice of his election.

No. 97.
Notice by town clerk to overseers of highways of their
ointment.

To A. B.: ae

You are hereby notified, pursuant to law, of your appoint-
ment by the commissioners of highways of the town of .
in the county of , as overseer of highways of the
road district of said town (for one year, and until your suc-
cessor shall be appointed).

Dated yl

 

 

 

 

 

Yours, ete.,
M.N.,
Town Clerk of said town.

1 See subdivision 5 of section 4 of chapter 568 of Laws of New York of
1890, cited heretofore on page 257, which took effect May 1, 1891, as to this
notice, which is to be given within ten days after the filing of the appoint-
ment with the town clerk. If any person so appointed overseer shall refuse
to serve, or his office shall become vacant, the commissioners are in like
manner to appoint some other person to be overseer.
ADDENDA.

Section 1 of chapter 83 of Laws of 1855, provides as fol-
lows, viz.: Any mutual life insurance company incorporated
in this state, previous to the passage of the General Insurance
Law on the tenth day of April, eighteen hundred and forty-
nine, shall be subject to taxation on the sum of one hundred
thousand dollars for personal property, and no more; and it is
hereby declared that such was the intention, and it is the true
construction of said act of June twenty-ninth, eighteen hun-
dred and fifty-three, in regard to any taxes imposed on said
companies after said act took effect. (Birdseye’s Rev. Stats.,

etc., 1613.
, 1613.) 5
INDEX.

(See, also, Table of Contents.]

PAGE,

Abatement of nuisance, by board of health, expense of, to be a lien
UPON PIOMISES . vies aca wiece alesse an esiew Geadecens weedvs 343

Abstract of statement of agents of non-resident creditors, to be trans-
mitted by county treasurer to assesSors............2.e.005 134

to be made by town board for board of supervisors, of names,
ACCOUNES, CLC x cawcaw si Fx Sec seared) eitasearicece ahetbiwie oh. g-¥Eietas vo at4
LOVIN (OF SAME edema Seas eae Rnd ded aici meron Rha eee eoe es VS 402
Account of tax warrant to be sent to county treasurer..............6 179

for moneys received and disbursed by town clerk and other
town officers to be rendered to town board at first meeting. 242

for support Of Poor. .... 2... cece cece eee cece ee eteenees 234, 281
for expenses of extraordinary repairs of highways or bridges,
HOw MAE OWls ics toes yaaa te Gawede vee e aek's oEE6S 258
verification of such accounts..... 10... .. ee eee eee eee rece eee 258
annual, of school moneys, with action of town board thereon,
duty of town clerk as to... 2.0... cee eee eee eee 263
final, of supervisor, of school moneys received and disbursed,
duty of town clerk a8 to... 2... cece eee cee ee eee eee 263
of justices in criminal matters rendered to town board, what to
CODLAIN sariie va oan see § erer aateesoatem mane N dal we aa ees 269, 400
for audit, to be made out in items‘and verified........... 270, 400
town board may still disallow account in whole or in part and
_.. require further evidence as to its propriety............... 273
of overseers of the poor in certain counties, what to comprise. 281
same, how audited and settled. .......... ccs ece ee eee cece eee 281
accounts of in certain counties how audited for temporary
POWMESL, OL, POOK pvc.o spiasksrane sia raonanasuelereisy asgeacradtre gio biases dee ote 2

provisions of act, chapter 420 of Laws of 1890 as to accounts of
overseers of the poor, and action thereupon by town

  

auditors ........ ee eee er eer re enter cree 300
and loans by town railroad commissioners. ...........+esssees 327
forms of accounts. See Forms.
Action by taxpayer against public officer............eeeeeeeee i eeeee
to prevent illegal act........ 6 cece cece eeere eee eeceees
by and against town, how brought .........--..-..--6. Sreatleis
for trespass on town lands.......... ‘
Acts, certain official, of assessors legalized os
regular, of town boards, legalization of, by supervisors
Administrators, assessment against ......... 0. sees eects eee eeeees ~. 76
HOW ASSESSED... eee eee eect eee e ect e nee e eet eennee nes 79, 87
Affidavit to assessment roll 20.2.0... cece cece ee erence eee er ee ee nee 108
in return of resident lards ........... 0.0 sce e wees eee cence 197
Agents, ‘what consignments to, not taxable.........+-.seeeeeee ceee 80
of non-residents, to report debts.......see seer ee et eeeeeenneee 133
how assessed .........00eeeeees pages nee ata aneann RR aeKt 87
Agreements, by owners of agricultural lands, for drainage thereof... 852
proceedings of owners in case of disagreement ........... 352-355
Agricultural lands, drainage of, under agreements by owners; enlarge-
ment of highway ditches and courses .........,+++++- 353-355
submission of differences to fence viewers; view of premises;
hearing. ....... 06. ceee eee eeee Decne nee e een e nena eenee 353
conclusions and findings of fence Viewers .....+ ++ cseerseree 354

compensation of fence Viewers .......sseeeeeeeeeeeee seereses B04
420 InpEx.

 
 
 

PAGE,
Agricultural lands, drainage, when not a diversion of......... soesee B54
duty of fence viewers; application to, what to contain; dis-
qualification of fence Viewers..............:e eee ee erences 352
Agricultural society, lands of, exempt from taxation............ oes 61
Aldermen, lists for, of names, etc., of candidates for office.......... . 247
Almshouses, provided by city, town or county, property of, exempted
from taxation ................. Juibvide., MME eA RERE OR EE 61
keeper of, exempted from service in militia, serving on juries
and assessments for labor on the highways....... nin tiaaianes
Alteration, of election districts, by whom made and when........... 28
Amusements, public, in towns, license of ............ cece ee eee eee 803
Appeal, by person injured to board of supervisors for review and
correction of assessment ....... 0.0... e eect eee neces
from audit of town board to board of supervisors............. 268
Annual statement, to be delivered to assessors by officer of corporation. 1388
Bane: toscomptrollet: si. sci. ss bad aes sau yaaa edaGasioen an scenes 139
penalty for omission to make......... 0c. cece eee e eee ences 139
how such penalty collected. 2.0.2... cece ee cee eee ee eee eee 139
when suit for, to be discontinued..............- Ganieae «ese. 189
Application, forms of. (See Forms.)
Appointment by town board to fill vacancy in assessor’s office...... 6, 357
cannot be questioned collaterally ........... 0... cece eee neces 7
of local boards of health .............. 6 ark fede ytd dtn, a tyasoyyil 333
forms of. (See Forms.)
Apportionment;, Of t&XES8.. 0 cic ste ceded Chew a eae ewe wader 183
OF divisiOn FENCES... 35 ic cists mess eRe kek eae Ss able ame oi 8
duty of collector on receipt of order for apportionment of tax.. 183
same, on receipt of amount apportioned. ............ 00 e eee 183
Appraisal, forms of. (See Forms.)
Approval of supervisor’s undertaking. ..........c. ec cee eee een enone 305
Assessment, what property liable to .......... cee cece eee cence 45
where and to whom made......... 2. ccc c cece eee ee ee neces -- 72
of personal’ property eaic saw. sks a Dee eee Rae ALK ee elon ee . 76
on non-resident bankers, merchants, etC.. .........eeeeeeeees 81
against trustees, ebC... 0.2... cece cee en ee ee cece ene sesenes 87
how made: 46-00: cans apa ead Wage Sane ewes anise ter Seas 87
roll (see Assessment Roll)... 0.0... 0c. cece eee e eee eens teens 87
GUSETICES' ie i ses ahv'a we ncetera inca wn a Sigtso Wein vase Re STD anee “Srelala Marana Leva 84
ODsTENES Ve vide cde auve ny ys eS Sas Soak gE sGews eb wares ao ay See 130
on debts due non-residents...........e.0e ee eeee Sek es aceite stele 133
OD.COMPOTatlOdy sc ste scceg sees os tae ee ae ad Meee MeewOagdes 135-156
on banks and bank stock..........-. esses eee ee eee euler 144
On iNSUTANCE COMPANIES .... 6.6 cece eee cence eee eee 65, 69
OM TALFORAS: 34.5.4,5 sa dens dr wun ceeahereca een hee atcadgehieuaiaimian mat 188, 155
On telegraph ines ccicesg sieieres ings edagseeeessweea eda g eee 155
certain, of personal property of deceased persons, made in 1893,
declared valde sa wesc cine ere a nine aes'bbue'e eases Suds 94 Aas
on certain unappropriated lands ............ 0... e cece ee ee eee 60
TECUCtiON Of) ais essed edesniviaeaveseeens oe tect eeeen eee sey 103
assessors may administer oaths on application for reduction of. 108
correction of errors in, by board of supervisors............... 117
of property of mayor, etc., of New York city, notice of valua-
CON Of... aks yeni sd Oa Soe en aM eOeole RES 118, 162
of rents due and debts owing to non-residents .......-.... 136-134
of rents, etc., of non-residents may be reviewed by supervisors. 132
bank shares taxable where bank is situated................00. 145
deductions from taxation of bank shares.. ............ eevee. 140
notice of assessment of bank shares..............0eeeeeeeeee 145
of individual bankers............ cc eee eee e eee a tape arsusint 150
of foreign bankers, merchants, etc.............. Jibs tie aaa LOL

of real estate of consolidated railroad companies....... Sresitiers 155
Inpex. 421

PAGE
Assessment, place of, of telegraph lines............ asbvinlsswvesalejehorantaatadhrs 155
or erection of lockK-upS ....... 0... cece ceccccecuseuceeuccs oo. 165
and taxation in Richmond county................00.0000000.. 166
of land or property omitted to be taxed.................00... 167
lands, not owners or occupants, to be deemed assessed in towns
in counties of 800,000 inhabitants............0..cceeceues 68
what debts to be deducted in such towns............00ccceeee 168
proceedings of assessors in such towns in making assessments... 169
Assessment roll, contents Of............ ccc ccccecccacceeuccucucs 87, 379
PYCPATatlon OL so ic wad wie xnseas hi sigouns Guiwer ee Sess ak tee 100
names of jurors to be taken from.........0.. 0... cece eceeeeees 22
oath of assessors t0..f... cece cece ees eane neues 108
Completions Of occ wiatite Ausinpchevemete eves add ta ianan sate cannes 100
notice of completion of........... ccc cece cece cceceteeeeeuae 100
INSPECHOM: Of. iaisigcras aie vas aaa ead hee ee capt atten Aba aes 108
delivery of completed, to clerks for inspection................ 111
notice of such delivery .......... cc cece c cece ee cece cee eas 111
delivery of, to superviSOr.............00 cece ec cece eee cence 114
all the assessors to make......... 00.0 .. cece cece eee eee eee eee 84
examination of, for military enrollment....................06 162
preparation of, in Queens county...............00 cece cece eee 166
land or property omitted from, duties of assessors as to....... 166

form of, in counties containing upwards of 300,000 inhabitants. 168
corrected assessment roll, when to be delivered to collector.... 176

deposit by collector of, with county treasurer................ 196
general form of............... Tid wssnaes Menictadatanc can Sots Tite fet tad tae 379
Assessor, election Of. .......0 co.cc cccccccecceveccececseucene tee 1, 2
number and classification Of....... 0... cc eee ec en eee ee ee eeees 2
hernia Of -OffGes ers) ocive suas Pep artsaeumuale ndvere dese gece bes wis 2
ID NCW LOW wi:s ‘sod ennccoe mar mewsimudiaadelds Lee ce ead vaxAe 3
to be chosen by ballot.s 4 cevseesees vaae es fu cde sad ea wea Rene 2
ballots for full term and vacancies............6.2.eeeeee eens 3
who eligible to office of... 20... 0. cece eee eee eee cee eee eee 3
who to act as, in incorporated village...............0. ce eeeee 3
Oth) OF sce wersedaa based sa ttadingnascde-r mab eada yds a8s ea N TNS 4
notice to, of their election. .......... ccc cece cece teen eens 5
no penalty for refusing to serve............. ese eee eee eee 5
FOSI SNAG ONO ois. 2. 25. epiercn clad 2 aid sav vse Ssasie a ayevese busines unis iacee Aaceers 6
vacancy in office of, how filled........... 0... eee eee ee eee 6
when town neglects to elect... 0.00... c cece cee teen cence e neces 2
list of, to be returned to supervisors.............e eee eee eens 7
COM PeNSAtiON Of sad vein, Soak ces Hauer Gib Pe ebwerd aa aca colbaas 7
compensation of, in Villages........... cc ceeee ee eeen teenies 3, 4
general duties as fence Viewers. ...... 0. cece cece tence eee eens 7
powers and fees as fence VIEWETS.......... 0. ee cece eee ee eee 12, 17
duties as to division fenceS......... cc cece eee cece eee e eee etee 7
duties as to strays and beasts doing damage.................. 14
duties as to chattels doing damage, floating timbers, etc....... 19
duties as to sheep killed or wounded by dogs..............-.. 20
duty as to jury’ lists:.......00ic220003 04 seenwuesmaeweranioe sees 21
duties under the Election Law. ..........ce eee cere en eeenees 27
AS COUNTY CANVASSETS. 06... cece cece eee e etre ene ee eeeene 33
what property to ASSESS... 6... cece tenet eee e neta 45
liability for assessing exempt property............+-+ isiete tess 125
where to assess landS........... ce eeee ee eece ee eeee teen eraees 73
to whom to assess landsS.......... eee e eee ee tener nee nee eens
lands assessed in two tOWDS.........csee sere eeeeenes ‘i
where to assess personal property.........+eeeeeeeneeeeeeeee
liability of, for mistakes as to residence..........+.-eseeeeeee
to divide town into districts. ....... ccc e eee cere eee e eens

 

all to act in making assessments. ......-+0- ssc cere eeeeeneaeee
422 Inpex.

  

 

 

PAGE.
Assessor, liability in making assessments...... Us ciedee ete ar kek
correction of assessment.............. a «e+. 108, 108:
to prepare assessment roll... 2... ccc eee eee eee eeees o.
how to assess trustees, guardians, etc.......... pee ahi. cseeuge OF
fOUSE: Preah CATE: 5.5 cs arate shonitsaterng.sresnn dasa wise dawewiets eiauiers 120
liable for assessing non-residents.............0.eeseees Deiat . 121
in estimating value, act judicial............. ier wenalan sinacets . 114
how to assess land of non-residents...........-.eeeeeeeeeeee 91
how to describe non-residents’ lands..........-.....0000- cevsy 98
may cause survey of non-residents’ lands.................005 96
Tule of valuations n.4 sae missdeskaddecanaaeas 26% ele aw ES 96
how to tax property omitted. ... .... cc cece cece cece eee een ees 166
when to complete roll... ..... 0... cece cece e eens satiseecaalt’ 100
to give notice of completion of roll.............. shea caN gals os 100
to submit roll to inspection of all persons ....... Scdhepsupidisiacnre Bae 108
when to reduce valuation. .............. ccc eevee ence eee eens 103.
proceedings on application to reduce valuation ............... 103
power to currect an assessment. 1.1... .. ee eee eee eee ce eee 106, 108
penalty for neglecting tohold meeting for reduction of valuation. 103
to swear to assessment roll... . ic cee eee ee ee eee eeee 10
to deliver roll to supervisor. ......... cece eee teen eee eee eens 114
to follow instructions transmitted by ent Se Gundenenlaeeus 115
penalty for neglect of duty. ...2... kee eee e eee eens 115
proceeding when assessor omits to Hel cou cana tuseameaueneetce 115
may administer oaths on application for reduction of assessment. 108
TOVASSESS TENS sercaicieneca ana rdsed oadviedsnevae Reremediae awed at 130
how such assessment made................600- whawecey 180
to assess debts due non-residents................+.000 veweees 188
such assessment, how made.............ce0ceseeen vaca Ok
to make list of insane personS........... ccc cece een cece eens 157
delinquent, names, etc., of, to be returned to comptroller...... 158
when to correct description... 1... cece cece eee ee eens 158
how to enforce payment of taxes........ 0c. e esse eee eee eee 159
punishment if payment cannot be enforced .................. 159
EO-BSSESS TAXON. MOMS es. steed adatenaiy cers wharves eee eonaaye wale oo 160
not to make military roll... 00... . 0. cele e eee eee eee a beiiy sisters 162
assessment of highway labor. .............. 0. eee eee eee «ee. 162
for erection of lock-ups. .. 165
tax for town bondSs oiciog daae eosin pete oetives omer emmed geese 165:
duty of supervisor as to, neglecting duties.................4. 116
cities not divided into wards deemed towns for purpose of
CHOOSING... 2s eee eee eee eee cence eee eee rennet eees 117
certain official acts of, legalized «0.2.0... 0... cee ccc cee eee 119
to allow examination of assessment-roll for purpose of enroll-
ment of persons subject to military duty............0066
preparation of assessment roll by, in Queens county... 3
compensation of, in Queens COUDLY....... 0... esse eee seen
duties of, in Richmond county ................ 0.00000 wee. 166
as to lands omitted to be taxed ........ sess e eee eeeeee 166
as to assessment roll in towns in counties of over 300, 000
inhabitants) ; ..as62 2 asi silks Ses wrasse mewwtiewieats .. 168
to meet with collectors, pursuant to requisition of supervisors,
to correct descriptions of non-resident lands..............
duties of, as totax on dogs......... cece cece eee eee veeeee 201

Association, soldiers’ iapaninent, property of exempt from taxation.. 60

Attorney- general, to prosecute sheriff for failure to pay over moneys
upon warrant issued against collector or to return same... 199

Authority to towns to borrow money for construction or repairs to
highways or bridges, how obtained....................4. 330

Automatic cabinet, Myers’, provisions of chapters 764 and 765 of Laws
of 1894 as to purchase and use Of ........ cee eeeeeneee 308-317
Inpex. 423

Ballot boxes, to be provided at polling places .......sssccecseeeeeee 30

to be provided by town clerk for vote upon appropriation at
COWD) MECUN G35. niticrdateccidcs au sled sve copeasies sramahiouce 248

 

INDADIANS. 1. /sce oc dina. ves Mua eatisned ia eyed URE EE ee bER Beate 8
to be provided by town clerk for vote upon appropriation at
LOWE: TC CEIN De so ciauatueleg Wale pie due ete yawned s eeene Gules 43,
elections for which official shall be provided...............05- 249
form of official, for candidates for Office.........0.0cccceeeece 249
names of officers on official..... 2... .. ccc cece ccc ee scene eens 250
names of candidates on official............ 0.00 ec ccecaeeeueee 250
form of official, for constitutional amendments or other
POPOSWONS ooc sss awe vaucecemeeiaacdedee ses soateedea ves 251
sample, provision of for polling places.............seceeeeeee 251
number of official, for each polling place.............20. see 252
designation of officers to provide for polling places........... 252
distribution of, to polling places ...........0..cececeeeeeeeee 253
correction of errors and omissions in..............0.0eeceeuee 254
official distribution to polling places of substitutes for missing
OM CIAL ios cine tiaanaieties 4 9 rates s Saeehinabeesa eaeee sds oie 254
unofficial, defined .....0... 000 e cece eee ce ee ececcecvecesaes 255
of town meetings in towns in counties of more than 600,000
TODA DICANUS 5 os os aloe vig osu RoR Renee eee eee tee cers ed
same, for full term and vacancy.............ecceeceeeeenenes
same, designation of full term or vacancy
Bankers, non-resident, taxation Of............cc.cccccccecceeccceces
individual, to make oath........ 0... ccc cc cc cece eeecoeeees vs
Banks, how’ taxed occ cs-2 566526 04 d6.03 0h vSie cndteceveneeeseaact
capital of, not to be taxed.............00 ces eee
shares of stock, to be taxed......... ccc ccc cece cence cunneeeeus
real estate of, to be taxed the same as other real estate ........ 146
individual bankers to make oath as to capital..............085 150
list of stockholders to be kept for inspection................-. 146
savings banks to be taxed ........... cece ce cece ee eee ee eeeeee 150
deposits in savings banks not to be taxed ...........20000 cee 150
taxation of national banks ............... cece cece eee econo 149
Beasts doing damage............. ss cee tees cc ctcesteneeeeeeescaee 229
notice to town clerk a8 t0......... sce eee ee eee ence eee enee 229
Blank books for town clerk’s office ..........2..2e-cceeeee ceeeeees 211
Blanks, books and circulars, to be distributed to trustees of school
districts, by town clerk. .......... 00. cece eee erect eens 263
Board of county canvassers (see County Board of Canvassers)...... 33-45
Boards of health, in towns, constitution and appointment of......... 333
general powers and duties Of......... 000s cece eect ee cere ences 384
penalty for violating orders Of............ 0.00 c cece ec eeeaee 385
may forcibly suppress nuisances...............eeeee sees 334, 342
expense of abatement of nuisances by, to be a lien on premises. 338
examination into complaints as to nuisance........ ....eseeee 348
removal of nuisance on failure to comply with orderof........ 342
sale of premises DY........ cee cee eet e ete t eee eee eeeeeeees 343
expenses of, town Charges........... cece ce eee cere eeeeeecenee 345
removal of poorhouse inmates DY .........:ceeeeeeee etre reece 338
no jurisdiction over Village. ........ 2... cece cence ence eee eees 345
vital statistics, duties of, as to................ Baile avn get aaets 335
burial and burial permits, duties as to............ atnewitswie ease © 336
contagious and infectious diseases, powers and duties as to.387, 345
manufactures regulated in tenement houses and buildings..... 344

mandamus against, at instance of state board of health........ 346
424 InpEx,

PaGE.

Boards of health, expenses of abatement of nuisances by, to be a lien
WPOM: PLEMUSESs si. 20 cake 26 6.4 who's ied + heise tise aM anduuR diate ete 343

as to in cities of New York, Brooklyn, Buffalo, Albany and
MONKEYS yi6-0:s casos as eh ales caine Seam peared e hee anee 346

local, how constituted and appointed, etc. (see Boards of
Health) isaac cuss cers ac gis eee eeurn ue 2¢5aet Hea oes eanee ¢ 333
Board of supervisors, to return delinquent assessors...............0- 116

when to require assessors and collectors to meet to correct
Aescriptionseccc sede recvensagneeahea sek pnege eed eed TRG 158
Board of town auditors (see Town Board)..............0e cece cence 276
Bonds of towns, 08 tO... 0... cece ccc cece ene ce eee ene een eens 317
sent to this state for collection, exempt from taxation......... 61
of collectors (see Undertakings), .......... 0.0. cece cece eee 174

tax for buying of, of town or village, or providing sinking fund
LOT PAY MOD OL. .5.% aceysy aveceeds etargsdve pesca Go. Wasp remote mat elcede sd 165

taken in proceeding for refusal or neglect to pay tax, prosecu-
TONOF ioc Ac aancuatanay Mae coAss Aimee beet ete a areas a 188

of collectors, when to be sued, disposition of money collected
UPON es coh vanaehaiew careuts WNslatav ail Ge Sie MNsiie Bute tle ona Sai 198
satisfaction of, of collector. 2.0.0.0... 0c cece erence eee nee 200
discharge of, of collector... 1... 0... ccc cece ee beeen eee 200
fées Of OffGETS thETCON sien aa ce cee ewan wees ieee he one 200
for town improvements (see Commissioners of Improvements).. 286
of commissioners of improvements...........0 cece eee ee eee 287
municipal, payment Of.......... 00. eee cece 320, 326
ISSUANCOHOLs aie. dees Hk ges Hee bk Bee ote ag die e Mie disiyare 822
TOZIStLY Of isan genre piesa cee cae ene ees dale eS Rae Cope gCem 322
defects not invalidating............. cc ccc ee eee eee ee eens 823
conversion of coupon into registered...............6. 005 322
exchange or sale of, by railroad commissioners........... 825
in aid of railroads, payment of................ cee eee 326
re-issue of lost or destroyed municipal railroad bonds.... 326
cancellation Of tOWNissp:iisen scr enna sed sane vere aye heen eo 332

issued for repairs to or construction of highways or bridges

in towns, records Of.........6. ccc cece cee cence eenees

forms of. (See Forms.)
Books, papers and money, delivery of, by town clerk to his successor. 239

penalty for refusal by clerk to make such delivery ........... 2389
such deiivery, how compelled........ 0... 0c cece eee eee eee 239
blanks and circulars to be distributed to trustees of school dis-
tricts ‘by town-Clerks ws sacra hase esate aeaiiad 08 a a.8' 5s 263
penalty for not producing to town board of audit, by overseer
Of POOT. 24: 6 saasaaedansenereecdoneasemes Bens’ eas 283
school, for indigent pupils, a town charge ..............00.- « 293
blank for town clerk's office........ 0.0... cece eee cece ween eens 211
Booths, for voters at polling places ......... ccc eee e eet eee 30
Boundaries of election districts, making and filing certificates of.. 29, 306
Bridges; ‘where taxedisicsiiscccsincaccaose deeestateet ae eeee eoeanes 76
authority to towns to borrow money for construction of and
repairs to, how obtained ................. SPteaetetssaee.as 330
raising and expenditure of such money; record of obligations
ISSUED. Therefor sy... odacewtasiisedednnne sie stehrereee es 330
application for authority to town to borrow money for........ 222
extraordirary repairs of, duties of commissioners of highways
GnG Of TOWN POAT aS COs <3 neecieacieseucvecne assraaieasiese a Deere 088 258
auditing expense of such repairs by town board,............. 258
accounts for, how made out, how verified.............5.e0005 258
Burial and burial permits, duties of local boards of health as to...... 336
Business, restrictions or regulations of, in towns, limitations of, dis-
crimination against non-residents. ............ 000s ee eveee 330

Cabinet, Myers’ automatic (see Myers’ Automatic Cabinet), purchase
and use of..........-... sR Relate a suave ae veeee 808
PAGE
Cancellation of town bonds ..........cccccceeececes sa deeeess. eee. BBD
Candidates for office, form of official ballots LOT: crpiasiataw orien ace ve cc 249
names of, on official ballots......:....... ccccc 0 culls 250
Canvass, form and contents of certified statement of, by inspectors... 34
at town meetings in towns in counties of more than 600,000
inhabitants... 2.0.0.0... 2... ck cee scsecaeccccevccnencccce 349
same in case no justice present...............::+-- esse eee 350
Canvassers (see County Canvassers; Inspectors)..............0., 38, 34
Cattle, stray, how CIS POSEd 208 said cose ue panes Reco nimnaiceee
Cemeteries, exempt from taxation................... 0.000000, 63
Certificates of boundaries of election districts, making and filing of. 29, 30
by inspectors of result of canvass.......... ceccsscucceccece. 34
to statements of county canvassers ...........0.cc0ee0 cece, 39
of county canvassers evidence of election..................... 40
of nomination, times of filing...................000.0000000.. 35
of fence viewers as to sheep, etc., killed or injured by dogs, to
be QVIG ENC din isi zs x cute naaihemuieiauu eos eee den vacen
duty of town board on presentation of such certificate......... 281
of town auditors as to poor persons relieved or supported,
what to Contain... 0. .scucsesssanw aeaaauesvvevessviiaes
forms of. (See Forms.)
Chairman of county board of canvassers ..........00.cccceceecucees 246
Charges, town, what to be deemed ........... 0.0 ccccccceccee ceeee 277
costs allowed to overseers of poor, when to become........... 283
- school books for indigent pupils, to be......... .cec cece eee 293
Chattel mortgages, town clerks to file......... 00. ccceeceeeeeeeccee. 236
registration and discharge Of..............0.cceeueceeeeeuucs 236
town clerk to provide books for entry of........... ccc ce eeeee 236
fees of clerk for filing and entering. ................ccceeeeee 237
Chattels doing damage, duties of fence viewers as to ............... 19
Circulars, blanks and books to be distributed to trustees of school
districts by town clerks ...... le een ere 263
Cities not divided into wards to be deemed towns for purpose of
choosing supervisors OF ASSESSOIS ... 1... cece eee eee ees 11
Collectors, to meet to correct description.............ecsecseeeecues
: ClECHON ORE. olan dt biveh hatiered ae vee ocd da hanes Gendayaiot ase en's ;
erm, OL OME... 55 cies ainsi gs asi eke ae SHG ns AWE MaIoS Maule a
Oath: Of OMGCO ca ccmacnisiuy ss 8: Ve da nasinalsahdnddadmedecumvetis
effect of refusal to qualify......... 0. cece ccc cece cece eeee os
£6 P1VE Undertakings. oc cawinweewnsy cesta seen eoo naman
form of same and liability thereon.............. cece eee eee eee
filing and lien Of 4602 ..0. ceanewiecween seve ceca saae
no penalty for refusing to Serve .......... cece cece eee ee ene
county clerk to report omissions Of ......... ccc eee eee seen ene
vacancy in office of, how filled ........... ce ee eee eee eee

 

in what cases tax warrant may be given to sheriff 1
corrected assessment roll, when to be delivered to collector.... 176
warrant to be annexed to same, contents Of............0..000- 1
account of warrant to be sent to county treasurer......... ...
when warrant protectS....,....... cecee reece eect eee eerecen
when to collect taxeS 0.0... 0... cs ccc eect cece eee eee teeneee
Manner Of COMECHIG sic sccere viene £6 ROL ed dae Cer eS
how to compel payment.. ween nents sense anne reeeenn onees
may seize goods in possession of persons taxed.......

to give notice of sale..... 0... cece eee cece eee eens ‘

how to dispose of surplus after sale ........ 0. cece cece ee neeee
how to collect tax in case of removal .........eeeeeeeeeeeees
how to collect tax ON Vents 1.1... cece cece terete cert ones ae
how to collect tax on corporations ...... Senedd lestiecto:s wislieglaanae 192
when to pay over moneys Collected .........ccseseor esse eeees 193
liability for money received........+.seeeee Weeeienseaeveeness 104

54

 
426

PAGE.
Collectors, duty as to unpaid taxes. .... 1... cc cece cece eee tere eee eee 196.
affidavit on return of non-resident lands,..... ...........+00- 197
when collector refuses to pay OVET....... ccc eee ee eee eee 197
undertaking of, when to be put in suit...............0.. snes 198
undertaking of, when to be satisfied .............0 cence eee 200
losses on collection, how charged.............0cc0ecceeee vee 200
when collector is stayed by injunction. ..............00ee eee 195
penalty for neglect of duty....... 0... cee cece eee eee eee ees 200
duty as to correction of returns... 2... 0... cece eee eee 200:
how to collect tax on dogs........ cece ee eee sence ene teen enone 201
HEOS OL wire ciciasers av ide te ghia sequen Base EE ORG ee nla Ea bE TR RE 182, 202
apportionment, proceedings in case of............. 0. cece eee 183
order in such proceedings............ 0005 cee ee sauaceuasas 183
duty of collector on receipt of order.............2..006 183
may receive tax on part of lot.. 00... cece cee eee eee 186
payment of tax, how enforce on refusal or neglect to pay.... 187
punishment if .payment cannot be enforced................-+- 187
fine for misconduct by refusal or neglect to pay ..... ......-5 187
prosecution of bond for appearance given by person refusing
or neglecting’ to: pay ecescssvvasieetsseeessee hsv eeeseey ae
collection of tax from railroad company............5 cee eeeee 191
collection of tax on non-resident shareholders in bank, etc..... 192
municipal taxes of railroads payable to county treasurer...... 198
county treasurer may extend time for collection of taxes...... 195
to pay surplus of overtax to county treasurer..............4 196
duty of, as to unpaid taxes............... Fiscal. were eee PAA 196
deposit of assessment-roll with county treasurer............+4 196
Teceivers of taxes and assessments... ........ 0. cece eee eee ee 202.
duties of, in towns in counties of 300,000 inhabitants......... . 202
demand of payment in such towns unnecessary .............- 203
no distress of goods in such towns...........ceeee eee e cece 203
to deliver to county treasurer, in such county, account of ;
unpaid taxes.......... dda sacc eheeas ariuetea wihustac hee aya Seka wie a 203.
penalty of collector’s bond in such towns .............00.ee ee 208.
extension of time for collection of taxes............0e0005 208, 204
not applicable to cities where taxes are collected under
SPECIAL LAK rasa cnseoeave ne aheatenw aan cop een ee « 204
Commissioners of excise, compensation Of........... 0c ccs eee e nee eee 294
Commissioners of epee entry by clerk of order of, dividing town
into highway districts........ 0... ccc cee eee eee teens 257
entry by clerk of order of, ascertaining and describing old high- —
WAY soe eden dx Ci sare ered Sree wpe erereliae alae erneimaa wa see 57
duties of, as to extraordinary repairs of highways....... seeee 258:
auditing expense thereof by town board at request of......... 258
accounts of such expenses, how made out................005- 258
reports of, to town board................005 histebeeiiads 285, 405, 406
Commissioners of improvements, how appointed,........... sabe eral 286
POWCISIOL. vince aise perme Ooian Sess lodiamehuie wie decee Per ees 286
each to filesbons ois ciscrsiawlswecnws cnt tee se ebb eee es ie aeeeie ROT
penalty of bond ew. icccewens eouwamaniie sane aver er ditee tees es 287
approval of bond by board of town officers...............055- 287
vacancy in; how filled oscscswaewutis cares sours ewes lee se ees soe 287
to receive no compensation......... 6... cece cece eee e eee eee 287

InpEx.

certificate of, as to improvements, to be filed with town clerk.. 287
election to be had to determine the question of expenditures... coil

powers to contract for and take land......... .... ec eee eee eee
town bonds to be issued to pay for improvements and expenses

of commissionet’s............0ccee cee eaee errr reer errr
how such bonds signed and countersigned....... SeeeVerewes ys 289
amount of such bonds............22.ceeeeeeeeeee DAStNe oes 290

rate of interest thereon............ isiaioeeesaieaed Spies Fane sa OO
Inpex. 427

  

. PAGE
Commissioners of improvements, term of same............seeecceee 290
record of said bonds to be kept by town clerk................ 290
interest thereon, how paid.......0. ole e ec cece cececs cece eee 290:
Supervisor to state in his account as to moneys received and
expended by him for payment of such bonds............. 291
copy of report to be recorded by town clerk in town records... 291
annual report of commissioners to town auditors.............. 291
final report of commissioners to town auditors..........,..... 291
if accounts correct at final accounting, bonds of commissioners
may be ordered by such board to be canceled,............ 291
to what towns act toapply..... 00.0. 0k elec cece cceeceecucuee 291
further provisions as to such improvement bonds............. 291
Common schools, general duties of town clerk as to................. 264
Compensation, of fence viewers................... Sai sliage ts weas 12
of fence viewers in drainage proceeding..............0.ceseee 354
OP ASSESSOTE "soc ueyanyacrnineiy des poem alaad doves aimevanontentens 7
of assessors in Queens county .............cccccccecneeeeeees 166
of town clerk when no fee is allowed for the service .......... 241
of town clerk of towns containing 20,000 inhabitants and
upwards for attending meetings of town board....... .... 241
town clerk’s fees for other duties ............ 0c. ccceaeeceees 242
of deputy town clerk... 0.0.0... ccc cece cece cee eeeneeae ‘eee 242
for delivery to justice of the peace of certified copy of jury list. 243
of town officers where no fee allowed by law for service....... 278
* of commissioners of excise ............c cc cece eee ee eee aeees 294
of poundmaster............ 4G! iercusuiualanaietnd goatee Sau eee 18
Complaint as to nuisances, examination into, by local boards of
. WCB GD ais ev sass cieie g actians autcqnditraadvsbig: to wea a8 6 Seca xied Siete at toes 338
form of, to compel delivery of books..............c.ecceeeeee 394
Completion of assessment roll. ...... cece cece eee cece ae enceenens 100:
notice of such completion... .......... cece eececeeueeeee sees 100
contents of such notice 0.0.0... eee ec e cence eee neces 100:
Comptroller to transmit to county treasurer blank forms and
INSUEUCHONS tai. ceric cs awe dar uae eeeaees eva aaks oN 116:
distribution thereof by county treasurer..............0ceeeeee 116
may require correct returns as to lands of non-residents... 158, 200
Concerts in towns, license Of 1.0.0... 0... ccc cece cece cece eee eeeeeeeee 303.
Conclusions and findings of fence viewers in drainage proceedings.352, 412
Consignments to agents, when not taxable............. ccc cece eee eee 80:
Consolidated railroad companies, assessment of real estate of ........ 155
Consolidated School Law, duties and expenses of town clerk under. 262-265
Constables, town clerk to return names Of...........0..ccc eve eevees 210:
Constitutional amendments, form of official ballot for............... 251
Constitution of Iocal boards of health............ 2... cece eee eee 333
Contagious and infectious diseases, powers of local boards of health -
RUE O sensi Srspeegerts® -Piaaiens atasers cata acs dba d son ste ocatemmaante se aieAb Av alevecere wah ase
Contract, for supply of Water... 6... 0c. cece e eee cette ete ee nee 231
by what officials to be made.... 1... cece cece eee e eee eens 231
by town, how made........ ccc ccc eee eee e eee eeeeeeees 279
Control of town houses by town board.......... cece eee ee eee eens 280:
Conversion of floating timbers, penalty for ......... ceeeesee cee ees 20
Corporations, may apply for reduction of assessment .............-. 143
~ how assessed............ facnorn gees peas dara yoda american texte’ 1387
entitled to same exemptions as individuals ...............2.6- 136
real estate of, where assessed. ..........ee cree ee eee eect eee 137
personal estate of, where assessed... 1... 6. sc eee cece eee eeeee 187
officers of, to deliver statement............seeeeee seen eeeneee 138
penalty for neglecting to deliver statement................00% 139
how such penalty collected ............. J ghetnisteaiewaaelawiee-ataie'e 139
when suit for may be discontinued ... ....+.-.seseeeeeeeeees 139

manner Of ASSESSING 1.0... 0 cece eee ee eee eee n een e renee ee eeees 141
428 InpDEX,

 

PAGE,
Corporations, banks and bank stock, how and where assessed... .144, 145
lists of bank stockholders to be kept, subject to inspection of
ASSCSSOTS 6 isis oie oies PSA eo eiacds tle ek gid cuernvasyra eaneacae acaieet ee teeta 146
insurance companies, exemption Of............ceseee eens 65, 69
railroads, assessment Of ........... cee cece e cece ee ee eee 188, 155
taxcon, HOW CONECEED » nics os nena anes Won ve inte wars Srqaiiiiina.o 192
stockholders of, not liable to be taxed, when company liable to
fAXALION ON CAPital 22062) ca.s eaten dearly gest earns 136
what are liable to taxation .......... 0... cece ee eee nee eee 136
shares in state banks taxable at same rates as shares in national
Danks 4 a seg gu culuntas aaane ness Gael ceamnelesina a wes, (Saltese 149
deductions allowed to bank stockholders,........ elie se Gea aut 149
individual bankers, how ASSESSOR 6s suiia'n'erd'sehia! Geld a wiee see's ats 150
deposits in savings banks, etc., exempt ...... 0.1.6. ceseeeeee 150
assessment of foreign bankers, ELE) auies en ieluen yeaaece 151
assessors to apportion valuation of property among school
GiStricts: canis eames see awe eae eee Rae CER MESH REESE ab awS 154
form of such apportionment... 0... 0... eee e eee eee eens 154
filing of such apportionment .................008 6 sae eaeuges 154
when supervisor. to make such apportionment ........... 1... 154
town clerk to furnish report of apportionment................ 155
change of such valuation when school districts altered ........ 155
assessment of real estate of consolidated railroad corporations.. 155
place of assessment of telegraph lines) €t@..c.siisees aa22aness 155
definition of term ‘‘lines” 2.20... cece ce eg cee ee eee eeees 155
duty of collector todemand payment of president, CH ce cceses 192
proceedings if taxes upon, cannot be collected ............... . 192
tax on non-resident shareholders of bank, etc., how collected... 192
Same, a, NeWON SHOCK ie ..cc eke nnet eased susan tes hi eastar seas 192
formation of water works Corporations......... cece eee eee 230
Correction of errors in assessments by board of supervisors.......... 117
Costs on division of fences ....... 0.2... cece cece cece eee eee eee 12
allowance of, to overseer of poor by town board of audit...... 283
TOW: SAME: CTECIVED ic 5.5. oceueia d.4 aneid qin nine Syeie fever ci alei ai i dhccaphvar ceacoaS 283
same, when to become town charges.............ceeeeeeeeeee 283
County canvassers, duties of assessors 83 ........ 0.0 eee eee eee 33, 45
delivery by inspectors of papers relating to election to super-
visor, or in his absence, etc., to ASS€SSUT..... 6... ec cece eee 84
form and contents of certified statement of inspectors, of
GRD VASS isin’ occ see: esdib-¥,6 a 1 Maer ehe cues Nea: yaya acby varia eseusiiarey dees 34
board, how constituted 2.0... ccc cece eee eee e eee n eee teens 35
when and where to meet........ cc. cece eee eee eee syalsconsiolancs 35
chairmanOfes os: cais asione orc anoanaanga hominis Galles - 35
Secretary Obs. ccwidsnspe cancer sage a stain Gvareiene see eere . 35
oath of office and how administered...............0000- ve. 35
QMOTUM 65.5.4)c0a are sry grimace ia mininla stan 0's wlscedd va wiaaey 9 aekd ae Hd Moree ee were 36
production of election district statements before .......... sees 86
correction of clerical errors therein............... 0s cece eee » 36
mandamus for correction of errors, etc., by board. .......... . 36
statements of canvass by county HAA chinsvmetarnuae enna we. 87
matters to be set forth therein... .... 00. c cee eee eee eee ee 38
in case of ballots objected to or marked for identification...... 39
certificates to statements ........... ccc cee cee eect een eees 39
decisions of board as to persons elected to be members of
assembly and county officers, etc ........... cece sees eens 39
determinations of, to be reduced to writing and published with
SHALEMENS ancoacdncace ces ese ene eeeede Cos eee tens ase 40
county clerks to transmit certified copies thereof to persons
ClCH. cag onnsee eee ae Oe eee SNARE SE e Heee ious Tae eee sels 40
certificate of board evidence of election ............... cee eee 40
transmission of statements of board to secretary of state....... 44
InprEx. 429

PAGE,
County canvassers, county clerk to transmit list of names, etc., of
persons declared elected, ete...............00500. ceveee 44
duty of secretary of state .............. 00s eee 45
County clerk, to be secretary to county canvassers.......... secoeae 35
to deliver to canvassers certified statements ......__ sich 6 aie Sarat 36
to procure returns, ........ 0... 0. ce lee ee cece cee witaaneare ee 36
to record statements and certificates of canvassers ....... ceeee 89
to send list of officers to secretary of state.................... 44
proceedings where jury list is not received DVS, ye, oitreroasaeats vanders 26.

to transmit certified copies of determinations of board of county
canvassers to persons elected .............. 0 cc ccceceeee ce
to report omissions of town officers to make or transmit any

returns or certificates required by law ............0.00005 176

to forward slips of session laws received from secretary of state
to town ebe:s ClerKS.o...505 cae mesa va Secs a oveda gag4 bay 241

to notify the secretary of state of number of town clerks within
COMME? se secacerein. a S05 Suit sein etnies Gi whee hae. Keane ee At us 241
transmission by, of election laws to town, etc., clerks......... 244

County officers, decisions of county board of canvassers as to persons
elected: 10 Dee. oa. awa anciremnacauntnidns eaveccsoan nes ee, 39

County treasurer, to transmit to assessors abstract of agents’ state-
ment of debts due non-residents .......... 0.000.000 caeee 134
to credit tax received from railroad companies to town, etc. 191
collector to pay over tax moneys to’county treasurer.......... 193.
within what time to make such payment..................00% 193

collector, in case of inability to collect tax assessed on cor-
porations, to return the same to ............ cece eee eeeees 192
affidavit to be made by collector of demand.................05 192
municipal taxes, etc., for railroads payable to..... .........0. 193
duty of, as to such MoneyS........ 0... cee cece et eee eee ees 193
may extend time for the collection of taxes................00. 195
surplus in case of overtax to be paid by collector to.... ....... 196
duty of, upon such payment ........... 00.00. cece eee eowe ees 196
deposit with, of assessment roll by collector..............0005 196

proceedings by, if collector neglects to pay over tax moneys .. 197
duty of, to issue attachment upon return of warrant issued to

sheriff against collector .........0.. 20... eee eee eee siesdtess 198
proceedings by, on failure to collect by such attachment ...... 199
municipal taxes of railroads payable to.............0e cece eves 323

Oourses and ditches upon highways, enlargement of...............65 353

Creditors, names of non-resident, to be entered on roll..... Bid dastovete fates 134
agent of non-resident, to report tocounty treasurer............ 133
penalty for neglect so to report. ........ ccc cee eee eee ee nee 133
debts due non-resident, for purchase of lands taxable.......... 133

Criminal proceedings, accounts of justices for services in, rendered

to town board, what to contain... ........ cc cece ee eee 269
fees of officers in, when town or county charge............... 269
Damages, for insufficient fences.......... 0. cee cece eee eect eee ee ees 13
for omitting to build fence ............. 0.0.0... geen eisai 13
without action for damages by reason of defective highways or Ba

DPA GOS: siccs ies nce sere cerataserciavenenreistetgioggy sas (Suge ees eee eee

Debts, for perchade of real estate, where taxed.........-.00e- 005 48, 81
within the state deemed personal estate................ seer eee 48
funded, of towns. how contracted....... aaetouie OS sis dees ee 320

Declination of person nominated for town or village office........... 247 De

Decisions, forms of. {See Forms.) : ;
Delivery and filing by inspectors of papers relating to election...... 34

 

of completed assessment roll to clerks for inspection........... 108

notice of such delivery, publication of............. awewie te
f assessment roll to supervisor... .... -.sseeeeee seen eee e ees

to supervisors by clerks of certain cities and by town clerks of as

NaMeES Of ASSESSOTS....- cere eens eres ernrverseererenvesens
430 Inpex.

  

PAGE.
Delivery and filing of books and papers by outgoing town clerk to
SUCCESSOL Ss is. sisiesncni dasa sh wags de eee yaaa Wa aa Ke wRU OAS EAE 211
of names of assessors and collectors to supervisors by town clerks. 212
of previous poll lists and registers to inspectors..............+ 245
and filing by the inspectors of papers relating to the election... 255
Demand sent to this state for collection exempt from taxation....... 61
duty of collector to make, of payment upon president, etc.... 192
Deposits in savings banks not taxable. ...........0 ccc ese eee cece eee 65
Deputy town clerks, appointment of.............. 0. cece eee ue eens 242
COMpensatlon: s 654 2 xe adres sea. gaciccisade cduiciemslerseawom ied vo 242
wife or daughter may be appointed..... ........ cece eeeeeee 242
no charges to be made against town for services of...........- 243
Descriptions of non-resident lands, how corrected........... i aineciens 158
Designation, forms of. (See Forms.)
Destruction, of garbage, etc., by fire or heat, in towns, etc............ 294
by accident of division fences, proceedings upon.............. 13
Determination, of county canvassers to be reduced to writing and pub-
lished, with statement ....... 0.0... c cece cece eect ee ees 40
of objections to certificates of nomination..... Lehiahe wai sign acae 247
forms of. (See Forms.)
Distribution of ballots and instruction cards to polling places........ 253
Official, to polling places of substitutes for missing official
DAMOtS cs cada erase wwe haw our ya atte Neos oe een seen se 254
Diseases, contagious and infectious, powers, etc.; of local boards of
Bea] thy AS tO). eee uitnca dco aes eewant eG ev val eee ealeetews 337
Districts, election, how formed ...............ccec cece ee eee eees 28, 306
DOM AIECT OR fc decir cudnt tpn a cn acnians secidaaacilas wey aaainsnenv ee 28, 306
assessment, division of town by assessors int0.... ........... 84
road, making of, of turnpikes, etc., whose charters have expired, see
COs sir onctornmii peered one eimrin au aEAe poral Slelsisone NAG uips 6:
property to be divided into, for assessment in counties of
300,000 inhabitants... .¢.00e cece cnareeedeebeuresseanses 171
records of school, to be received, filed and recorded by town
ClCEK cts ckcetathere es uswenovumiiasas ards exes ehens eve ece 264
erection or alteration of school, duty of town clerk as to ...... 264
records, etc., of dissolved school, duties of town clerk as to.... 264
ordering of alterations to school, upon refusal of consent by
trustees, duties of town clerk in regard to................ 264
lamp and street lighting, construction of, in towns............ 298
certificates of boundaries of election districts.............. 29, 306
designation of places of registry and voting in election; pro-
vision of furniture therefor. .............cc eee eeeeeee 29, 306
Ditches and courses, enlergement of.... 2.0.0... 00sec eee eee enna 353
Division, of tows idto election districts, by whom made and when.. 28
of tract into lots, proceedings of assessors in case of .......... 98
when tract not subdivided, proceedings of assessors........... 95
fences (see Division Fences). 1.0.0... 0... cece cece e eee eee ees 7
Division fences, relative to .... 0... ccc cece e ee eee eee eeennes q
dispute as to, how settled......... ccc cece ee eee were eens 11
ON SAlCOF ANG icra niece x Aare Ret TeRal seed eeews eel a6 10
neglect to make or repair, liability for. ............ ccc eeeuee 12
destroyed by accident, proceedings upon. ............0eeseeeee
Dogs, sheep killed or injured by .... 2.0.0... cece e eee eee eee
PAX! OMp latent sok sie’y oo Ses oig a alaatetna euiie aie Giving wrvigre ria
how collectéd. 5.0 egy segue saginevandidads aeeeas
who deemed owner Of ............ cece ee cence enone
liability of owners of, for injuries to sheep Ae
application of proceeds of tax UPON......... cece eee cee eee

collector’s fees on collection of tax on....
duties and powers of fence viewers in case of sheep or lumibs
Killed orinjured DYicccscnwesceseewecigertens ctesesanss 280
Invex. 431

PAGE.
‘Dogs, certificate of fence viewers to be evidence.................... 281
Drainage of agricultural lands under agreements by owners (see Agri-

; cultural Lands)... 2.0.0... 0... ccc cece lecee cuseeuce 352-355
Drains and sewers, construction of, intowns .........+.:..-. +. sees. 296
Duties and powers, general, of local boards of health................ 334

of same as to vital statistics...................... Mika eteaed 835

of same as to burial permits........ .............0000 000s. 336
Dwellings, manufactures in, regulated..........-.....00 co ole el 344
Election, of assessor.... 2.0... eee. ccc e cere eee! 2
Of Collectors. 5. me4 neveenncmave so¥ 46 oc ee cadena’ Sreborawiesereee ne 178

of town clerk. ........ 0.00. c cece ce cece aces Seeds Gast eee R AO eee 208
districts, town how divided into........... .......00.0000 0, 28

HOW altered i <5 schists pow to ure evaceauauawaenan 28

expenses, payment of ...... 0. cece cece eee e nese eens 31
delivery and filing by inspectors of papers relating to......... 34

form and contents of district statements..... ................ 34

‘production of such statements before county board of canvassers, 36
correction of clerical errors in such statements................
of town officers in towns in counties of more than 600,000

   

IDDADILENEG sos 6 Sacco ces da Semele, GoeeRw uA Te KEE EA SEA 346
Election laws, general duties of town board under..............- 27, 306
town to be divided into election districts ...........0c0006 28, 306
when such division to be made .............0. ceeeeeceue 28, 306
ee of boundaries of election districts to be made and
OU na ae heeens wal STE Cee ee ee eee , 806
designation of places for registry and voting 306
provision of furniture for voting places 806
ballot boxes to be provided................. 307
voting booths and guard rails. . 307
payment of election expenses... ......... 0... c cece eee 31, 307
election districts in towns including cities 82, 308
transmission by secretary of state to clerks and election
OCCT Ss 5 ai tens scant lieignet dose bee, Soace doa ean Dadaneacaionmenacnate 82, 308
transmission of, to clerks and election officers by secretary of
EBLE: 5.2 sous suauajarnataiacauetvunin tans Oe 2 oi vedh bans cea eee aetna Bice Oe 244
elections for which official ballots are to be provided.......... 249
disqualification of voterS......... 0... cc ec cece eect ee eseeeeees 308
provisions of chapter 764 of Laws of 1894, as to use of Myers’
atitomatic ballot 'machine ...................00. eae 808-315

‘provisions of chapter 765 of Laws of 1894, as to purchase of such
machine and ordering use thereof at electians of town or
Villaee OMICOTS oi sagn acy os dee sie oka bee SHOR edeToRRERES
Eligibility to a town office ................. ec eee e ee ee
Tiaagetsont of highway ditches and courses
Erection, of lock-ups, tax for... ...... 0. ccc cece eee tence eee nn eee
and control of town houses ..........0.. 00 seescee ere een eee
Errors, correction of, in assessments by board of supervisors........ 117
~~ and omissions in ballots, correction Of............0.eeseeeeeee 254
Estimates by town auditors, for ensuing year, of sum required for
temporary relief and support of poor.................06% 285
same to be signed by majority of board..................008. 285
same to be laid before board of supervisors............ itn eees 285
supervisors to cause sum to be levied and collected in same
manner as other town charges.......-..0.. ceveeeeeeeees 285
Evidence, copies of papers filed in town clerk’s office to be.
certificate of county canvassers of election to be...............
certificate of fence viewers as to sheep killed or injured by dogs
tO Dine cs sees ces donwennnneites ee eee ira jas aupasaa ala ee ear ag
Examination, of assessment rolls and poll lists by assessors.......... 162
into complaints as to nuisances by local boards of health ...... 336
powers of such boards upon such examination..........+...+. 338

 

 
432 InpEx.

PAGE.

Excise moneys, how disposed of ...........cccecscnseccceeeessees 279
in towns in counties of more than 600,000 inhabitants......... 852
Execution, property exempt from, not to be taxed...............00. 56
what property exempt from ........... 0. ccc cece eee eens 56-60

of warrant where taxpayer has removed to another county.... 190
Exemption, from taxation (see Property Exempt from Taxation) .... 49
FPOM JULY GUY: aw oe ce cea dwt vad aed sede dee tse MUMS ENO
Executors, assessment against
HOW: ASSESSED 8 2ec science srcine disieie ciiaie ids wignera ete ee
Expenditures, of towns and villages, investigation of
of moneys for construction and repair of highways and bridges
330

  
 

 

  
 

in towns, authority for, how obtained..................5-
record of obligation issued therefor...............4. vigeieaaie 330
Expenses, of election, how paid ............ 0. cece eee e ee een eens 31
and disbursements of town clerk in discharge of duties under
School Law, to be a town charge and audited as such..... 264
of abatement of nuisance by board of health to be alien on
PLEMMISCSaisaney saws vada weed eee TERE ARONA Red ea 348
incurred by local boards of health, how paid ..............04. 845
Extension of time, of collector to pay Over taxeS.........ee cece eee 195
for‘collection:of taxes: «sass i. css sees deetes sworn iw’ cee os oes 203
Failure to pay personal tax, how punished................... ... 159
FNC MOF snteiaversamri men ieacasmes aa wows taweeiey cade oes 159
Fees, of town clerk......... cece scenes ce ee eee 237, 239, 241, 242, 243
of town officers when no fee allowed by law for the service... 277
Fences, division and other......... 0... ccc cee eee eect ec eee eeeennes 7, 14
When May DE TEMOVED iin epic. cARes Kee OeA TERS GALES 9
when destroyed by flood or other casualty............. 00 cee 13
when presumed sufficient... 2.0... . cece cece eee eee eee 13
Fence viewers, assessors and commissioners of highways to be....... 8
PO METSOL 52 Gd cers accord eRe: thai eaeans ie See Rees cana Seoine BE hus edo
duty as to division and other fences............... cscs ee eee
duty as to floating timber.... 1.0.0... cece cece ence eee eee
duty of, as to StrayS...... cece eee nett e etree eeeee
compensation of............6. 0 cece eee eee

 

fees of, in case of strays
duty as to sheep killed or injured by dogs
certificate of, of sheep killed or injured by dogs to be evidence. 21
submission of differences to, by owners in case of disagreement
under act for drainage of agricultural lands, chapter ‘310 of
LAWS OF 1891 io ineicrreaovdedrn vine saan: aagiecie soeade nee ees 852
view of premises and hearing by, under such submission...... 358
conclusions and findings of, in such proceeding
compensation of, in such proceeding............ cece eee ee eee
duty of, in such proceeding............. cece cece eee eeennee
application to, what to contain. ........ 0... cece eee eee eee
disqualification of, in such proceeding. ...... ...cceeeeeeeenee
Bindings of fence viewers in drainage proceedings. ............-.4.+%
OMY Of GAME. wisicuitnis Uses a Pauuoanaednds eee ES Eee
Fine, for neglect to pay taxes
for misconduct in neglect or refusal to pay tax

Fire or heat, destruction of garbage, etc., by, tax for................

Fire companies in towns, appointment of, and filling of vacancies

IN. 5 sek BO Aaa aleto nda dwarlactosmmameGhalba le se wer wens a
Fiscal year in towns in counties of more than 600,000 inhabitants.... 349
Floating timber, duties of fence viewers a8 to..... 0... ese cece econ 19
penalty for conversion: Of. 4 530 ecccincscesseearseeawecwes ove 20
Foreign capital, not taxable... ....... 0. cece cece cence ee ee ee eeeee 64
Forest preserve, taxation Of...... .. ccc cece cc eee eee eee ee eee eeeee 117
Forms; oath, of assessOrivccc.cm corsa ei eedsaiieas tees FEs5 td 388% 357

notice of acceptance of resignation of town officer........ veeee BOT
INDEX, 433

PAGE.
Forms, appointment of town officer to fill vacancy................. 350
notice to town officer, appointed by town board to fill vacancy, -
of hisappointment......... 0.00.0... ccc ee cece eee e eee e ns 358
notice by owner of lands to adjoining owner that he desires to
have them lie open........... 0.0... c cece ee cuees Apekoints 3809
notice by owner of lands to adjoining owner that he desires to
_have his lands lying open inclosed.............. 00.0008 359
decision of fence viewers upon subdivision or new apportion.
ment of division fence by reason of transfer of title........ 360
certificate of fence viewers in case of disagreement between
adjoining owners as to division fence................000% 361
subpoena of fence viewers.......... cc cece cece eee c eee ecceus 862
appraisal by fence viewers of damages for neglect to make or
keep in repair division fences.............0cc cee cee eee eas 362
request of adjoining property owners to make or repair
Givision, fences. « cedar 53 teu metcean weed ve vee pad ead eee 363
request by adjoining owner to put in repair division fence.... 363
request by adjoining owner to put in repair division fence
injured or destroyed by floods or other casualty.......... 363.
notice to town clerk of lien upon beasts found upon land doing
QTM ACG so iss 2 a sueane sai bas Symeanann de dno BGA AS ace Reo 364
notice to owner of beasts taken doing damage that they are
upon his lands orin pound............ 0.0.0 ce eee eee eee 365.
certificate of fence viewers as to charges, etc., due to owner for
animals taken doing damage..............ccec eee eee ees 365
notice of sale of property of fence viewers in foreclosure of lien. 366.
notice of meetings of fence viewers............. cece eee ences 367
affidavit of service of such notice............. 0 cece eee eee eee 367
fence viewers’ certificate of sheep killed by dogs.............. 368
list-of trial, jurorSis cc vs sce scisagaues Seb aaemeedaee ted eee dese e 368
appointment by town board of inspectors of election.......... 369
certificates of boundaries of election districts....... .... ..... 370:
statements of inspectors of election............. 0c. ee eee eee ee 371
oath to be administered to chairman, members and secretary of
county board of canvassers........ Hcg is ied a uaa caterinnavees eusitess 373
statement of board of county canvassers, required by paragraph
1 of section 135 of Election Law. ............ ec cee eee ee
same statement required by paragraph 2 of same section ...... 874

statement by board of county canvassers of canvass of votes
cast for and against proposed constitutional amendments,

CU sy seis baiubedieeds > Set Owe Die eens © 375
statement by same in relation to county officers and school com-

MISSIONCIS.. says dees sins aisles, Kaveis cacy ey Gee goose AE 376
statement of county canvassers as to members of assembly... 376
certificate of election of members of assembly.......... _.- 376, 378
designation by town board of places of registry and voting.... 379
ASSESSMENE TON oo oe sae giana h HSER ERTL Teas eA Feel slane 379
notice of completion of assessment. ............. eee e eee eee 380
oath to assessment roll... 6... ee eee eect eee 380
notice of delivery of completed assessment roll to clerk....... .. 881
certificate of assessors of neglect of one of them to perform his

duties under chapter 18 of part 1 of Revised Statutes...... 381
notice to comptroller of city of New York of assessed valuation

of property owned by the mayor, etc., of that city........ 882
notice to bank, etc., of assessment of shareholders ............ 382
affidavit on application for reduction of tax on shareholders

for bank Shares....... cece eee e eee e teen te teen teen nee 383
undertaking of town collector of taxeS....... ...ses eee eens 383
warrant to Collector........ cece eee eee ee veneer eee aes 385
collector’s notice of receipt of WAITADE oo. ieee cence een eees 387
affidavit that notice of sale has been given,......06. seeeeeers 387

55
434 Inpex,

PAGE.
Forms, collector’s affidavit of non-payment of taxes by incorporated
COM PAD Ys tesa. gions cere ove es es a ietaiseles aie Wa gears bso ecacaty . 388
collector’s affidavit of unpaid taxes ........... 0... cece eee eee 388
oath of office of town clerk... 2.0.2... cece eee eee eee eee . 389
notice of acceptance of resignation of town Clits ssumes asus 389
appointment of town clerk to fill vacancy.........-..-...00++ 389
notice to town officer appointed by town board to fill vacancy
of his appointment . 0.0.2... cece ee cece center eee 389
oath of office of clerk of town meeting appointed in absence of
town: Clerks ijics cusceiuindian betas eteaas veaaaede wesc 389
notice of special town meeting............ re ee ee 389
certificate of town clerk to county clerk of officers elected at
LOW MCCUE 5 cose sycsvesscsincd we sacausesve-aiaenunter signans dqame Revels OA ws we
application for special town meeting by taxpayers...
undertaking to be given by constable.............sseeeeee eee
undertaking to be given by justice of the peace,..............
certificate of town clerk of filing undertaking by justice of the
PCACOs 3 Sis naenincmedrommereiserande paid Maan, Heroes MR aed 6
list of nominations to town and village offices...............6
complaint to compel delivery of OU Beccd / Seldicsa cease
order thereupon granted. ........ 0. ccc e cece tence eee eens
affidavit of delivery... ........ 00.00 cece ceca eee
warrant to commit the person withholding..........
search warrant for such books and papers withheld
notice by town clerk of proposed appropriation...............
form of account of supervisor... 2.0.0.0... cee cece e ees
certificate of rejection of account against town, by town board: 399
certificate of allowance of account against town in whole or in
PETG yi stol isda cay reuse dared See Toes tseye wh inlays So A Slaw cm dp drome GranauahIse 399
notice of appeal to board of supervisors from allowance of
account of justice of the peace, etc., for fees in criminal

  

 

proceedings. ....... 0... esc e eee eee eee eens et aes 400
account of justice of the peace in criminal matters, rendered to

COWD: DOA si: sciscie aioe, neem id avia imisaie-ssuis tines sie tk aa a 400
affidavit to be annexed to account presented for audit to town

board: “Clee ovcdsoakasaudiew Abbas Meseeeaad lca weninae seen 401
abstract of names of persons who have presented to board of

town auditors accounts to be audited, etc................ 402
appointment by town board of town fire company, or to filla

vacancy therein. os es ever ise esa desi weee esau se atenss ceaa% 402
appointment of temporary board of town auditors by town

OAM ene cewrakeraresseevaes Sone eect ese SE aee TAPER EES 403
appointment by supervisor to fill vacancy in board of town

BUGILOIS cens-caaminae Meee sda 6 4Ss RAVER TNE T ERE Reese TEES 403
affidavit to be attached to account of overseer of the poor..... 404
certificate of town board to be delivered to the superintendent

OL CHE POO ss 4.554 54.5:445-4 6 8 4G BA Nese tiaras esa eacacaecsians
annual report of commissioners of highways to town board at

TES FEE SECC OTA asso se tsa dea pnnc ain mesracaibcsrarsisnsuwiadcense:cedueyauens 405
annual report of commissioners of highways to town board at

It8 Second. MESHING... oa aie eck ia ies sie ecd ese srerersco averereceminnalnn ereace 406
notice of filing of petition for establishment of lamp or street-

lighting districts ....... 00. s se esse cere e eee steno eens 406

request by commissioners of eee to supervisor or town
clerk to convene town board of auditors in special session. 407

‘certificate of supervisor and town clerk as to amount audited
and allowed by town board for repairs to highways and

DHA SES osscsunnadjced avecis Obs x teed cee e ce aw wege eae ea ies 407
license to public hacks, vehicles, etc., in towns of more than
38,000 inhabitants, outside of incorporated village or city .. 408

undertaking to be given by supervisor..................0e00e 408
Inpex. 435.

PAGE.

Forms, certificate of town board and commissioners of highways, of
necessity of streets outside of city limits in county contain-

 

 

_ing incorporated city of 100,000 inhabitants.............. 410
notice by town board and commissioners of highways of town,
of meeting to consider the matters talerel to in the fore-
MOMS Cortical, 5... cscciaw gavtwlarncnoceaeexeds age 0 va Sade 410
appointment to fill vacancy in town office in counties of more
than 600,000 inhabitants..........00. 0.00.0 cece cece ee eeens 411
application by owners of land to fence viewers, to hear and
' determine differences between them under agreement for
QPAMNA PE cro nicccyd ann eV ARw AEM ele eas a vo bae ta howe 412
conclusions and findings of fence viewers upon such matters of
difference. oie <i sare sadeheweie ea ieee ede wees emda san ner 412
notice of qualifying of constable, by town clerk to county clerk. 413
eath to be administered to town clerk, etc., going out of office,
by his successor, on delivery of records, etc.............. 414
oath to be administered to executor or administrator of town
clerk, etc., by his successor in office, on delivery of records,
QEG i a siniutinns oo6:6.7kd-t VHA HOLS Mees oka Diente bo aaa les aches Med slaps 414
notice by supervisor to collector, of amount of taxes.......... 415
order altering school district.............. 20s cece ee eeeeeenes 415
notice by town clerk to person elected to town office.......... 416
notice by town clerk to overseers of highways of their appoint-
MONG 453 oie a cee suhaeEaEs |: Aah gas es aoe wees aeeReeE 416
Funded debt of towns, how contracted ..........cceceeeee eee eeees 320
eneral provisions aS tO... ... eich cee eee eee ee eee eeee 320
Furniture, of places of registry and voting........... 0... cceeeeeee 29
for town clerk’s office... 0.6... ccc eee eee cece eee enee -. 211
Garbage, destruction of, by fire or heat, tax for................. 166, 294
Goods, inanimate, damages from......... 0... cece cee teen eee eee 19
Gospel and school lots, report of town board as to.............0.eee 304
Grand Army posts, leases of public buildings of towns, etc., to..... 330
Gravel, acquiring of, for highway purposes..... ............ Saas 301
Guardian, assessment against......... eee e laste cece neces eee eeeee 76
HOW. aSSE8SEd «oscae ce ee eee heleween 2 1.2249, 87
Guard rails to be provided at voting places........ 0.0... cece seer eee 30
Hacks and other vehicles in towns, license of................000000: 807
Health, local boards of, how constituted and appointed, etc. (see Boards
Of Health): 0.6005 csge's san ewbice wee vise ars er 338
Highway, assessment of highway labor... ..........--+.-+.++- 162, 163
extraordinary repairs of, duties of town board as to.......... 299
auditing expense of such repaiTS.... 0... cess eee eee eee e eens 299
accounts therefor, how made Out ........... cece e eee eect eee 299
audit of damages by reason of defective................eseeee 299
duty of town clerk ag t0......--. 0 eee eee eee teen eens 256
annual tax for, in towns voting in favor of money system...... 300
application for authority to towns to borrow money for....... 300
making road district of turnpike, etc., whose charter has
expired, C60... 2... cece cece eee een e eee bento e ener eee 164
application for authority to town to borrow money for........ 222
duties of town clerk as to, including such duties as a member
of the town Dboard............ 0c cere eee ee ee eee . «+ 256-262
entry. by town clerk of order of commissioners of, dividing
towns into highway districts..............+eseeeees epee 25
entry: by town clerk of order of commissioners of, ascertaining
and describing old highway......... eee 257
notification of overseers of, of their appointment 257
extraordinary repairs Of,.......-- essere cent ee entree encase 258
auditing expense thereof. .........++sseeeereeeeeee 258
accounts for such repairs, how made out.........-+-++:e+e0e- 258
audit of damages without action for damage by reason of ais

defective... ....cccceeer ee ereee Aoasend Mae 4 SaOMe Rar iene
436 InpEx.

PAGE.
Highway, annual tax for, in town voting in favor of money system.. 259
lists of inhabitants liable to work on....... 2.0.2.2... ee ee eee 260
delivery of same to town clerk............. 0.0. cece eee eee 260
commissioner’s duty as to filing of same............... 02000 260
copies thereof to be made by town clerk and delivered to
OV ON BOOT aca rcis 5.2, Sisuersuexocssanniarentuites (aaseenined Silshnooaicuctenmaeleeia Beaee § 260
borrowing money for repairs to.......... 0... eee eee cee eee eee 260
final determination in proceeding for laying out, how carried oat
OMG oon SB hcaties Jog Bes Aine On tuabyaccan acai buble mntaeauare ease ease
papers to be recorded in the town clerk’s office on laying out
PIIVAtE Odd S ees ies eased Relvmanineadnemacer a mawbu ss
DY: COGU CHL OD 5 oe wine aca co ve ape teavanncresdrepohnpe drat trace an he sears Bi saderaie ew 261
survey on laying out, filing and recording of........... eriaantns 262
acquiring a for highway purposes..............0 20000 301
survey and record Of. oo. ened aes be bee Soda esaee rena pasS 332

authority to towns to borrow money for construction and
repairs of, how obtained, raising and expenditure of such

 

 

 

MONCY Bes oes aveesees ae 0s di Rede ENS aed vs Nea eStaNE MEE 330
record of obligations issued therefor...............cecee eee 330
ditches and courses on, enlargement Of...............eee eee 353
House of detention, vote by ballot at annual town meeting directing
Erection Of; sia ssing divs Hows SNea weed sexadeaannnt amlaewe a
Impounding beasts by owners or occupant of lands,............... 15
Improvements in towns, commissioners of (see Commissioners of
Improvements):c. soc scene cuseceege cegsates ces cscassnsas 286:
Inanimate goods, damages from 19
Incorporated companies. (See Corporations.)
Indebtedness of certain counties and cities, limitation of............ 318
Infectious and contagious diseases, powers and duties of local boards
OF Health ias: tis os cs sive se Re ces dco a dnd ere AOS EER TEES 339
Injunction, when collector is stayed by, duty of.................008 195
Inquiry to be made by assessors as to names of taxable inhabitants, etc. 84
Injuries to sheep by dogs, liability of owners of, for 120
Inspection of assessment roll..............05 cece
Insane persons, assessors to make lists of......... eee eee e eee eee
Inspectors, delivery and filing by, of papers relating to election...... 34
form and contents of certified statement of canvass by........ 34
delivery of previous poll lists and registers to............--05 245
delivery and filing by, of papers relating to the election...... 255
Instruction cards, provision of, for polling places............ eaves 251
designation of officers to provide, for polling places
distribution of, to polling places............. 0 ceesaeee eee ee
Insurance companies, subject to taxation........... .06 ceeeeee
non-resident, how taxed..............00ce ca eeeeee
Investment, moneys sent for, not taxable.......... 0... cee eee eee ee
Judgments against municipal corporation, payment of....... seaeess 327
Jurors, name of, to be taken from assessment roll...............205 22
who are qualified to serve aS... 2.1... ccc eee eee eee cee 22
who are disqualified from serving aS..............e.0eeee- vee 28
who are entitled to exemption from service as............006- 26
duplicate list of, selected to be made and filed................ 26
proceedings, when county clerk doos not receive list of....... . 27
toiserve' three! Vears..cc0. eee eeetessans cae tacedeeeasesa yeas 27
making liste Of; INCitleS ...cce iad ceese essa eeicebeee enn ede 27
Jury lists, assessors, supervisors and town clerks to unite in making. 21
town clerk’s duty in making of. .............. 0. ce eeeee teens 238
delivery to justices of the peace by town clerk of certified copy. 243
town clerk’s fees therefor. ........ 0... cece cece cece tener eeees 243
penalty for failure to deliver same........... 0 ccc eeeeeeeeeee . 248
Jury duty, who exempt from .......... 0. cece eee e cence eran wai, 5 23

who liable to............--0008 oer oer ties eats sewn Be
Inpex. 437

PAGE.
Justices of the peace, may accept resignation of assessor............ 6
town clerks to send names of, to county clerk .............0655 222
how elected and classified.......... 0... cece ese e cece eee ens 228
of new town, how classified............cccceeecececeeeceeens 228
undertaking of, how approved ........... ccs ce cee ee ceenees 224
certificate of election Of... 0.2... cece cece cece cece eee ee eee 222
undertaking of, approval of...........cccccececuceeeeseeeees 224
when more than four may hold office ..........cceseeeeeeenee 228
confirmation of official acts of.:.......0.. 00. c ce cece eee eae 229
deposit of books and papers by, with town clerk............. 283
certificate in docket book deposited............. cc ec cece eens 233
town clerk to demand books, etc., on death, etc., of........... 233
delivery of same, how compelled..................0005 eceeee 284
entries in docket book so deposited to be evidence............. 284
accounts of, in criminal matters rendered to tuwn board, what
GO CONTAINS eonuicidiien eames sane setae see estas elaat dene os 269

Lambs, killed or injured by dogs,. duties and powers of fence viewers

99 00s cs 204 Ganinewenee vb abe redband oss s@u vb beweveeeebuws 280

certificate of fence viewers of killing or injury to be evidence. 281
duties of town board on presentation of such certificate....... 281
Lamp and street lighting districts in towns, establishment of........ 298
Land defined fas 2, coisa splcunnieates (idee sauces eesicgaee mate neneet oSe8 8 46
WHERE CAREM sss eseginaniaae ss Gananls Jao eo MARE EA LSE 73

$0 WHOM TAXCO ic ccsicg der icanin nemalsHeerad eae Pan 840 G88 8 73

of non-residents, how assessed ......... ccc eee e cece nee ere eens 91
unoccupied, how assessed.......... ccc cece eee e eens 78, TA
non-resident lands, defined......... 6... cece eee eee een 73
survey of, of non-resident........ 6... cece cece ee tence eee ene 96

When may lie OPeD aig ec eee sists e sists sia enw ee sa ee Haale waacene 7

sold by the state, not exempt from taxation...............65- 60
unappropriated, assessments UPON ....... ee cece ee eee ee eee 60

of agricultural society, exempted from taxation............... 61
divided by town line, how assessed........--....- esse essen 74

tract of, when divided into lots, proceedings of assessors as to. 93

when not subdivided, proceedings of assessors ......... 9

omitted in assessment roll of preceding year, how taxed....... 166
acquisition of, by town, etc., for erection of monuments ...... 329

terms land and real property, how to be construed under act
relating to assessments in counties of 300,000 inhabitants.. 171

affidavit in return of taxes upon, for non-payment...........- 197
Leases, in fee, or for one or more lives, or for term exceeding twenty-

one years, rents on, against whom assessed..............+ 180

where taxed ....... cece eee eee etter e ec een enae 1380

supervisors may review assessments upon, against non-residents. 132

of public buildings of town, etc., to Grand Army posts....... 330

Legalization of regular acts of town board by supervisors..........- 330

Liability, of assessors for assessing exempt property.......-...++++- 125

of assessors in making assessment ......-.-.- sees eeee ee eeeee 120

of collector and his sureties for money collected ....... re «. 194

of owners of dogs for injuries to sheep.......--+ sees trees 20

of assessor in action by taxpayers ...-... 0+. ee ee eee reese neers 126

in action to prevent illegal act .......-...e005 seen cee 126

Libraries, free public, establishment of, in town, etc ..........++.5: 828
License of hacks and vehicles, vendors, shows, concerts and public
amusements in tOWNS....-.-. ec cece ee eee eee e renee teenies

form of, to public hacks, vehicles, etc., in certain towns....... 408
Limitations upon restriction or regulation of business, in towns, etc.,

discrimination against non-residents .......-..+eesee reese 33

Lien, of collector’s undertaking ......-...eseeeeee reeset ee ree eens 175
'438 Inpex.

PAGE.

Lien, of expenses of abatement of nuisances by board of health upon
PICMISCS see eee Paik de eato ade tae demeae sey ugaaeaaests 343
Lighting of streets, in towns, establishment of districts for.......... 298
Lists, of collectors and assessors to be returned to supervisor........ 7
Of INSANE: PETSONS: scacilccie/en wealeiak vl aves owas Go te aaay salgainces 157
of jurors selected, to be made in duplicate ..............2.0-- 26
of jurors in cities, how made......... cece cece eee eee ee 27

for town clerk and alderman of names, etc., of candidates
nominated sicace or: ecke geysers chee od eeaed eae sada 247
POsStins Of SAMenn. aiigasise se ae ecidaw Sckdenehataarr eats 247

of inhabitants liable to work on highways, to be delivered to
town clerks by overseers...... 00sec eee e eee e eee eens 260
duty of commissioners as to lists, filing of same ............+. 260

copies of, to be made by town clerk and delivered to overseers. 260
forms of. (See Forms.)

Loans, temporary, to. fOWDS.... 2. cece tenner eee ee 820
by municipal railroad commissioners ..........6 cee seen eee 827
Local boards of health (see Boards of Health).............0e. ee eee 333
Lock-ups, erection of, assessment for ........ 00.6.2. e cee ee eee eee 165
vote at annual town meeting directing erection of............ 236
PUPPOSCHOR asin tpi accused ees sce Uadelarsieae Me ay Wi 8G Gena 236
Losses, by default of collectors, how chargeable . cig taal chelate aes woe 200
Mandamus, for correction of errors by state or county canvassers. 36
against local boards of health, at instance of state board, when
granted! .tisccneceeony cance Gaceree ee ains cig scladgroee 346
Manufactures, regulated in tenement houses and dwellings ......... 344
Marriages, town clerks to record... ........ 0... ccs e eee ee eee eee 238, 239
entry of certificate, what to specify............. sees eee eae 239
clerk’s fees for filing and entering such certificate............5 239
such certificate and entry as evidence... . 0... cece eee e ee eeees 239
Meetings of son board, where held, and what accounts audited at.267,
NOUMCE: Of. ase og 4095144 BIS ME Re TO AA ST ES OMe nerees
Members of assembly, decisions of county board of canvassers as e
persons elected A8s 0630 sies.ca sab 44 os as ative wrasse srownsune 39
Merchants, non-resident, taxation of.............. 0. eee eee ee eee 81
Military; exemption «isa. 2535s20s noose siaieees dan seeesienaeenwns : 66
TOlswcaeess 445205864 5859445946483) + SHRbet seem cee emele 162
Miscellaneous duties of assessors ..... 0... eee cece ene cence 157, 166
Misconduct, in refusing or neglecting to pay tax, fine for............ 187
failure to pay personal tax Ger eee estates nea 159
Moneyed corporations, how taxed........ 0.66.6 cece cece eee ee ee eee 144
Money, delivery of, by town clerk to successor............0eee scenes 239
penalty for non-delivery............. 0.0 c eee eee ee eee es 239
such deliver re how compelled... sisceid Sona seeded ane ets ee 239
borrowing of. for building or repairs to roads or bridges....... 260
excise, how disposed of... wo... .. 6. cece eee teen eee ee 279
surplus, of towns, expenditure Olpcestsnteuetes Meese tan ee 300
leave to borrow for construction, etc., of highways and bridges
by LOWS sala4s oa'hs re ie Rene Ghana Naieaita Meee aaaie Meaate eves 330
raising and expenditure of such moneys... ..........: sevens 330
record of obligations issued therefor..............0.-. cece eee 330
excise moneys, how applied in towns in counties of more than
600,000 inhabitants ........ 60... ccc cece renee eree 352
Monument, soldiers’, association for, property of exempt from taxation. 60
Mortgages, chattel, Homma berle Pet leie ses sou ta cosa oes vex ean 236
sent to this state for collection, exempted from taxation....... 236
of chattels (see Chattel Mortgage) Perry reer rire ae ere 286
Municipal corporation, as used in General Municipal Law, what to
Include: occ. 24 eis eexvesas eres seis Me OM Ck aemaRe eds 318
payment of judgments against............- 2... cee e eee eee 327

liability of, for damages by mobs or riots........ 0. cece eee ee 828
Invex. 439

Municipal corporation, condemnation of real property by.:......... 828
insurance of property Of............ 000k cecescaeccciee ce. 328
establishment of free public libraries in....................... 328
acquisition of lands by forerection of monuments............ 829
leases of public buildings of, to Grand Army posts............ 330
restriction or regulation of business in....:................... 330

Myers’ automatic cabinet, for voting, provisions of chapters 764 and
765 of Laws of 1894 as to, and purchase and use of at elec-

 

tions of town and village officers................00005 308-317
Names, abbreviated, duty of canvassers as to..................2..., 41
of delinquent assessors, etc., to be sent to comptroller......... 116
of jurors to be taken from assessment roll...............0.05. 22
of non-resident creditors to be entered on roll................. 184

etc., of school district officers to be furnished to school commis-
sioners by town clerk............ 0... cc cc cacecseceveeaus 263

to be ae in books kept by overseers of poor in certain
COUNUOS Ri Fs a cinacmaiumnca aad aunhen tee echaeaddeaineh aa nen 283
National bank shares, taxation of......... 0... .cccceaeeeececescs... 144
Neglect, to make or repair division fence, liability for...........:.... 12

of assessors to meet for review of assessments; penalty for.... 103
of duty by town clerk or assessor, duty of supervisor as to.... 158

  
 
 

of duty, non-payment of personal tax to be deemed........... 159
or refusal to pay tax, duty of collector in case of.. ........... 184
proceedings in case of, by collector to pay over tax moneys.... 197
penalty for neglect of duty by tax officers............... 2.00. 200
New town, ASSesSOrs IDias suisse serie ve eX 008 65 00 ¥ vb. scheme romaine yaad 3
New York city, notice of assessed valuation of property owned by
IBY OT}, CLC OL sieves cis setis Skim crepe deere Acsiacgus oll ach bebea nS 118, 162
form of such notice............ cece cee cet eeeceteneseciaens BOS
Nominations, times of filing certificates Of............ cece eeeceeeee 246
posting town and Village. ........0 cee cece cece ence erence ee ees 246
Geclination: Of. 205 scnaoueinaaaaask He ange cis one Med SOENS aeaae ee 247
objections to certificates of, and determination thereof......... 247
filling OF VACANCES AD. so vis vsaneinuacge wen oes eeu yaesiay aNd .
Non-resident taxpayers, etc., taX ON... .. 0... eee c cece cece ence eee eees
lands of, how assessed. ...... 0... cc cece cen e cece ce nereeteeees
BULVEY’ OP sees ose a sanpeaawionids Ook ie
debts owing, how taxed......
agents of, to report debts
penalty for not reporting 3
abstract of reports to be sent to assessors............... 00.006 134
assessment of, how made....... co.cc cece teen eee eee cance 134
lands, description of, how corrected............cceeere ese eaee 158

not necessary to keep lists of, separate from residents, or to dis-
tinguish between them in assessments made in counties of
800,000 inhabitants. ........ 0... c eee e eee e cece cece eeeeens 1
Notice, of clection............... bad wocthnntolorahs isthe cisyass Serb eie Olas wate
of sale of property seized for taxeS.....5...cececeeeeeeceere
of tax sale, town Clerk to Bive......... cece eee eee e ene ee eteee
to owner of beasts of impounding of............sseceeeeneees
to town clerks of strays and beasts doing damage
charges therefor.........-c:eeceeee renee Steen e nee e ete eee es
of sale by fence viewers of strays, etc., doing damage......... 17
to owners of strays, etc., of fence viewers’ meeting........... 17
to assessor of his election... ...... cc. cece eee een eter ee eee eeeee 5
of completion of assessment roll......... sees eee e rece erences 100
contents of such notice, ...... 0. cece cece ere eee ee teen eeeeees 100
of assessed valuation of property owned by the mayor, etc., of
New York City. .......sceecceeeeeceeeececceeteress 118, 162
of sale by collector under tax Warrant ..........eesseeeeeeees 188
of neglect to file oath or undertaking .........-.esseeveeeeeee 227

 
440 InpEx.

PaGe,

Notice, to town clerk of strays and beasts doing damage...........+ 229
recording of, by town clerk. .... 0... cece cece eee eee ee eee 230

of proposed appropriation at town meeting . ............000e 248

that list of landsadvertised for sale by the comptroller for taxes
is deposited in his office to be given by town clerk at
opening of town meeting ........... cece cece cece eee
to be given by town clerk to trustees of school districts of filing
of certificates of apportionment of school moneys......... 263
of meetings of town board...............000 achineenen eee eee 293
forms of. (See Forms.)
Nuisances, examinations into complaints concerning, by local boards

OE NORE, 2. caccancsviia cvscsrara\iga: oes epthewre Oassinieid ian divs baad gas oelete
powers of such board upon such examination ..............45 338
removal of, on failure to comply with order of board ......... 842
expenses of abatement of, by board of health to bea lien on

 

{OTM Of icaascsawereeaeeawoa de deta Casas aneeede eyes ceases aa4
how administered ..................00-
of assessors to assessment roll
of individual banker: jccjisscecnasuexsnen “ese Seas teaeesaes
of town officers, town clerk may administer.................. 209
of owner of sheep to accompany presentation to town board of
_ fence viewers’ certificate of killing or injury by dogs..... 21
of county board of canvassers and how administered.......... 35
on application for reduction of assessment, assessors may
ACMIDISEEE orcs taeda es PERS EP Regs Ree ee Kee AR Rate 108
oath of office of Collector. ..i6c ia tendter sa cteanveces beens ces . 174
oath of office of town clerk. .... 0... .. ce cece cece teen eeeee 209
taking and filing ‘same. csca-ssaccdi oro iraa ee tena ee ees 209
OHECt OL NEE CCE sicrs:ccccens cuaiugsssioinierie dc aeeie go eindh nue NE Teh 209
town clerk or other town officer may administer............. 209
provisions of Public Officers’ Law as to official............... 224
Notice Of DEFECE tO DIE. cies see wecaeagesie ties, tces-siee soe SOM HM 227
validation of official acts performed before filing.............. 227
of railroad commissioners. 2.1.2... cece cece cee eee eee 325
official, of town officers in towns in counties of more than
600,000 inhabitants.......... 0. cece cece e eee eee eeeee 851
forms of. (Sec Forms.)
Obligations within the state deemed personal estate............+.- .. 48
Officers, of corporations to deliver statements. .............0se eee . 138
designated to make jury lists......... 0... ccc c cece eee eee 21
county, statement of county canvassers as to persons elected as. 39
public, action by taxpayer against ................ ca nannies 126
action to prevent illegal acts of................ aeabiunclan 126
proceedings in such action ......... 0... eee eee eee eee 126
Offices, in towns in counties of upwards of 600,000 inhabitants, for
assessment, etc., of taxes, town board may hire...... 119, 162
candidates for, form of official ballots for ...............0000 249
names of, on official ballots ........... cece eee e ee eee eens . 250
of railroad commissioners, abolition Of............ 0c cee ce eee 324
appointment of same in certain counties............. 000s eens 824 |
Official acts, certain, of assessors legalized.......... .. cc sees ee ee eee 119
Omissions in ballots, correction Of ........ 0. cece eee ee eee tee e eee 254
Omitted lands, how taxed. ...........00 ccs cece cee cetees erteoeee 166
Order, in proceeding for apportionment of taxes........ carpet ... 183
duty of collector on receipt of such order ...........eeeeeeeee 183
same on receipt of amount of tax apportioned .... ........... 183

of commissioners of highways, entry by clerk of dividing town
into highway districts ............seeeeeee Ewa ees veeee 257
Inpex. 441

PAGE,
Order, of commissioners of highways ascertaining and describing old
highway, entry by clerk of hidaraneaas neds . fe asfotvavniets S wae
of board of health, for removal of nuisance ............+++00.
removal of nuisance on failure to comply with such order

forms of. (See Forms.)

  

Overseers of the poor, accounts of, in certain counties ............0. 281
how such accounts to be audited and settled....... Ecnetaneeneiers 281
penalty against, for not producing books of account to town

board Of AUG oenee pela we acacinreceeretectis oie cd easiness dotsec ase eauiie-s 283
allowance to, by such board for costs, etc............-ceceeee 283
same, how credited....... co.cc cece cece cece ceueeccueeesces 283
same, when to become town charges.............cceceesceeee 283
names, etc., to be entered by, in books kept by them, in certain

COUNUIES  & 6 sce rete eos gic e se dbi¥.s /sigtecaveue navaiann arackeacayernaioeonsioesayinine 283
such books to be laid before town auditors.................. 284
town clerk to produce accounts of, at annual town meeting.... 284
such accounts, how audited.................ccceeceeeeeceees 284

provisions of act, chapter 420 of Laws of 1890, as to accounts
of, and action to be taken thereon by boards of town auditors. 300

Overtax, duty of collector as to payment of surplus in case of ....... 196
Overseers of highways, notification to of their appointment.......... 257
Owners, of dogs, liability for injuries to sheep............. 0000. ee ee 20

of stock in incorporated company liable to taxation on its capi-
tal not to be taxed forsuch stock ........ cc. cce cece eens

of dogs to deliver description to assessor ...........0.0 eee eeee 161
who deemed owners of dogs for taxation.................0005 161

of agricultural lands, agreements between, for drainage of such
land ocsccccers i saeeee eee ARERR EwEASi y AaUeRI Eee 353
submission of differences under such agreements to fence viewers. 353
proceedings upon such submission...............-.200.085 353-355
Papers, delivery of, by town clerk to successor................-.40- 239
WOW Com Pelle. .s.secig dee. 4: die asciscaveuera green wieccvsummeaed tutus saerava dace naed 239
penalty for refusal to make such delivery........ ........... 239
delivery and filing by the inspectors of, relating to the election.. 255
Payment of taxes, how enforced........... 0.00.05 cece eee eee ee eee 159

of tax, how enforced by collector on refusal or negiect to pay.. 187
demand of, to be made by collector of president, etc., of

COUPOVATOM cay: cis: gear nic aoa een area aera ebaseiowinne wie lRene a Bales Ware 192

OL Municipal DONS 1g ccc x aiccsrsiaeeesasiceinsncetsCoreveoaneiorstaas ne RialeaeIO. 320
Peddler, non-resident, taxation Of......... 00... cece eee cee eee eens 82
Penalty, none for refusing to serve 48 ASSESSOY......... eee e ee ee eee 5
against assessors for neglect. .......... cece e cece cence eeees 115
against collector for neglect of duty ... .....-....seeeeereee 200

none against town clerk for refusing to serve..........-...-. 5
against agent for not making report...........--.. cesses eres 183
company for not making statement............4ceeeeee 139

for conversion of floating timber..... SERA As Th Skee eRe ee 20

for neglect of assessors to meet to review assessments......... 103

of collectors’ bonds in towns in counties of 300,000 inhabitants. 203
for failure of townclerk to deliver to justices of the peace cer-

tified copy of jury list..........6. 0 cee eee ee eee eee ee ee 24
for not producing books by overseer of poor to board of town

. BU ILOES inven coxiaes 30d ot aseragdesnguarrneeecrcaess: Gta ORNS 2838
Permits, burial, duties of local boards of health as to ............... 336
Personal estate, defined........ 0. cece eee tence ene eeee Ay

ATLL EEA SOC is sncaces ec Sic x asecenssis id Hed ce censored sRaatae. muds athew- ayes aneveeanalaenctese %6

debts and obligations within the state deemed personal estate.. 48

certain assessments of personal property of deceased persons,
made in 1893, declared valid....... setereee acne aiaaneibleas

defined in act relating to assessments in counties of 300,000

{nhabitants......ccccvscccecccscsecressss enon eneeacsnens

56
442 Inpex.

PAGE.
Personal liability of assessors............0ceeeeees ieaseeesee ces 120-126.
Plank roads, where taxed.............cccceaceeaes aids caries sononiasnidiete id 16
exemption of, from taxation......... 2... cc ccececeen eee eetes 62
Polling places, town board to appoint.............ccceee eee eeeeeens 29
number of official ballots to be provided for each............. 252
designation of officers to provide ballots and instruction cards
OD face eusiieqindunvaarae iandatelae eae Dave SOUR RAR ORR RARE LA 252
distribution of ballots and instruction cards to.............-.- 253
Poll lists, examination of, to be allowed for military enrollment...... 162
delivery of previous ones to inspectors .......... 0000 cece eee 245
Poor, account for support of, duty of town clerk to exhibit at annual
LOW MT AINECHND?: Gin tarda wee bv Eye ever ue tee renee ee eeee 234
such account to be filed with town clerk................000005 235
names, etc., of temporarily relieved, etc., to be entered in book
by overseers in certain counties ............ ccc eee eee 283
book, when to be laid before town auditors...............000
accounts of overseer to be compared with book............... 284
same, to be filed with town clerk..............cceceeneeeenes 284
such accounts, how audited... ........ ccc cece cece e eee ee eee 284

certificate of town auditors as to temporary relief, etc., of, what
tO CONIN: ci. eccctnccupea eee yy decezuss Ee sessicasagens
estimates of such relief, etc., for ensuing year, by town board. 285
such estimates to be laid before supervisors...............-+5 285
provisions of act, chapter 420 of Laws of 1890, as to accounts
of overseers of, and action upon such accounts by town
- NUGIOTS, c255 sadeceogesecede34hePSNeee558seh saa eae ERS 300:
Poorhouses, provided by city, town or county, exempted from
taxation é
keeper of, exempted from service in’ militia, from serving on

 

 

juries, and from labor on highways............++eeeeeees 61
Poundmasters, duties and fees Of......... 0... cece ence eee cceeeee 18, 278
Powers, of fence Viewers: ccicianenutareewarsnistadia tewneee se oe 6% 12

of town board in auditing accounts............0..ee eens 270, 275-
and duties of local boards of health. ............... eee eevee 334
Preserye, forest; taxation Of: «cc cc.cci cies cbc saaasese ee oeus sees 117
Proceedings, when an assessor omits, etc., to act............. 2.0 115
of collector in case of apportionment of tax................66- 183
by collector in case of inability to collect tax assessed upon

COP POT AION oi5 ysc-vessa.k ie glk cacrac ee eto moeracadacd neansianenmaene ent ae 192.
Property, exempt from taxation..... 00... . ec cece cence eee eee 49-72

PONETALEKEM PON «. «5.5 usc.5, vajioanoes-Seainsiarseneeraungcusnd ate tomas 50
of soldiers’ monument association.. 2.2.0.0. cee cece ee eee eee 60
school house, when exempt............. 0s eee eee tee een eeees 51
land sold by state, not exempt.......... 02. cess cece ee ence eee 60
POOTHOUSES. 0.0.0 eevee eee een eee teen teen etree tees Soran 61
land of agricultural society... 0.0.0... cece cece ener eee teenies 61
demands sent to this state for collection.............. 0c eee eee 61
plank roads and turnpikes.......... 0.0. . cee eee eee seas reas 62
ADGA ‘ TESCLVALLODSY nic virea cuca cine ia yegn a CORON adie eda DAES aise 62
United States securities... 0.2... cece eee eee ee eee Rasetes 50:
TUTal COM ELEY sis sc ccsiargearsiahecsiarccaistoinio trait ene cis granu s8iulaca case dehve ww RS An 63
foreien:Capitall, vis .cceseawey pews eee wea a's 64
property exempt from execution 56 -
exemption by reason of military service.......... Fee wees 66
vessels in foreign trade ........ ce. ccec cece ener ee eeeenenee 66, 102
deposits in savings banks...........-.....ceeee ssh cvspcisean pita hi 65
assessments on certain unappropriated lands............- seeee 60
owners of stock, when exempt..............cceee ee eee eeeee 61
foreign marine insurance company, what premiums of,

OXEMPLCd ais wes oiemadedwise weuueewineehinnd due ags 65

railroad aid bonds................ ambyeeaateunes weawiese wees 66
InvEx. 443

PAGE,
Property, real and personal property of religious, charitable and educa-
__, tional corporations and associations........... sesecseaes
dividend on stock exempted from taxation................06. 68
accumulations of co-operative savings and loan associations.... 68

 

life and casualty insurance companies.............0.. sees ee, 69
mutual life insurance companies............... ern ert 69
fire companies organized under chapter 391 of Laws of 1873 in
VINA SES : artiste wiccessccg nie eoe 69
gas light companies..............0.. cc cceeccaccccccuceeeees 69
property of social, literary, etc., societies............0.ceeeces 70
hospital, etc., corporations, property of.. ..........ccceeeues 70
list and statement of, to be made for supervisors.............. 771

certain assessments of personal property of deceased persons,
made in 1893, declared valid: ...... oc. cc cc ccccccucuccee

owned by the mayor, etc., of New York city, notice of assessed
valUatiOn Of ecg, deemden so neeed ee geud sara wedlais 118, 162

   
 

omitted, how taxed
personal, where taxed.............ccc cece cence ev eeececesece
of individuals liable to taxation.............0.cceuceeuceuess
Jand and personal estate taxable....... 0 .....06 ccuceseeeuees
Jand defined..................00005 :
personal estate defined........... 0... cece cece ee ees ged anaes
debts and obligations within the state deemed personal
PPOPERty siiccx Gre rose tdn so MakeenG eae anaes Saas aan
certain assessments of personal property of deceased persons,
made in 1893, declared valid
to be divided into districts in making assessments in counties

 

of 300,000 inhabitants........... 0... c cece cece cece eee 171
personal, doing damage, powers of town officers as to......... 232
. of corporations, Where taxed........... 0.0. ccc cece scene ecees 187
Public amusements, in towns, license of .............0cece eee e sees 303
libraries, establishment of free, in towns, etc.... .........55 328
buildings of town, etc., leases of, to Grand Army posts....... 330
Public Officers’ Law, provisions of, as to official oaths............... 224
as to official undertakings. .......... 0... eee eee 225
as to force and effect of official undertakings................. 226
as to neglect to file oath or undertaking. ..............0eeeeee 227
Punishment for failure or neglect to pay personal tax .............. 159
Pupils, school books for indigent, to be a town charge... .......... 293
Purification of water and sewage, contracts therefor ; 296
ualifications of ASSESSOTS... 0.0... 66k ete e eee ee eees 3
Queens county, towns in, preparation of assessment roll ............ 166
ou of county board of canvaSsers ......... cece cece cence eee 36
ilroad commissioners, abolition of office Of.......... cc cece cece eee 324
appointment of, in certain countieS...............e eee e eee ees 324
oath and undertaking of...............-.0.. falealde ca aipmealion 825
exchange or sale of railroad stocks or bonds by............... 326
annual reports of and payment of bonds by...............54- 326
accounts and loans DY ....... 0c cee cece erste ence neon ences 827
re-issue of lost or destroyed municipal bonds by.............. 327
Railroad and telegraph companies, how assessed..............- 152, 155
valuation of, how apportioned among school districts......... 154
real estate of consolidated companies, how assessed 155
payment of taxes by railroad companies................. A
such companies may pay tax to county treasurer .............

 

collection of tax from, by collector..........ccecceeeeeeneeens
444 Inpex.

PAGE.

Railroad may pay tax to collector..............05 ceeeeeeneeeneeees 191
municipal taxes of, payable to county treasurer ............+. 323

Rails at polling places to be provided ............. cece cece cence eee 30
Rate of taxation on dogs, when not fixed by board of supervisors.... 160
Roceivers of taxes and assessments ....2......c cece cee een eee eeer ace 202
Recorder of Albany to make jury lists........ 0.0.0... cece cece cuore 27

Records touching common schools, preservation of by town clerk.... 2638
duty of town clerk to receive, file and record descriptions of

SCHOO! CIS tHICtS oc icacisuteware, Lucia succinate tansariueouanreites 263
of apportionment of school moneys, town clerk to record ..... 263
Reduction of valuation of assessed property............0cceeeceaees 103
Refusal or neglect to pay tax, proceedings of collector in case of..... 184
or neglect by collector to pay over tax moneys, proceedings
UPOD eos ssccngedcriorcwene esas eenvawe Sean ae, aaa heee ies 197
Refuse, animal and vegetable, destruction of, by fire or heat, tax for. 166
294
Registers, delivery of previous, to inspectors.............0.0e.ee eee 245
Registry and voting, places of, furniture for ...............0 ccc enue 29
esi gnation Ofeis sagas 309 wir He tar Be aris tieis ree ARSE Ae ee eT
at town meetings in towns in counties of more than 600,000
Tohabitantss 2. 2sig)s sige su yeeciaasccme- rhea eens eanaiaew ses 350
Regular acts of town board, legalization of, by supervisors.......... 330
Regulation of business in towns, etc., limitations of, discrimination
against non-residents .........- 2.02 cece e eee eee eee 330
Removal, out of town or ward, how tax collected in caseof...... ... 189
to another county by taxpayer, warrant in case of ............ 189
taking testimony as to such removal.............seeees aa sos 189
execution of such warrant ..... 0... 0. cece cee eee eee eee ee 190
of nuisances on failure to comply with order of board of health. 342
FROMES: CARES Oy i501 svccvcusrdculsacrd Guta ounrare sn heasohardhwra avin dng’ Asiaehden avers ieinaaans 1380
against whom assessed.............. danas Nanuibadse frit heiae @rtcacadbease 130
tAX, HOW: COlLCEED ic scicsss jrusrecereye cewiancacarnsgpire cereracan ora acacainnyeeeen cee 190
Reports, annual, of trustees of school districts, duty of town clerk asto. 263
annual, of commissioners of highways, to town board......... 285
of municipal railroad commissioners ....... J. cc eee e eee enone 826

forms of. (See Forms.)
Request, forms of. (See Forms.)
Residence, for purposes of taxation ...........ccceceeeee ee ees es
assessors to determine ut their peril
Residents, not to be separated from non-residents in assessment made

  

  

in counties of 300,000 inhabitants....................00005 171

Jands of, affidavit in return of.......... 0... cece cece cece nee 197

Resignation. of assessors. aasern sitre erin no acnaiielsiyes owinkeis ule nenaiaie ais 6

Of town: Clet his csscncemumcieci eines aces aeau rennin Gumeiicses 6, 209
of town officers in towns in counties of more than 600,000

inhabitants cnccerssccriacenes avexcrwa oer enreesa awe nes 350
Restrictions of business in towns, etc., limitations of, discrimination

against non-residentS):<.:.00cc0rs cee iee re ee evees eves +... 830

Roads, taxation of.......... (eM URA MEARE ERTS, KOR ET ATES 76
making road districts of turnpikes, etc., whose charters have

explred;, (Ct0..-: cu. .atesesawnaeee wre nen iweeeweeeeS 164

‘Return of collector to county treasurer...... ida CS ES acads tee Mey BAe 196

affidavit in, of taxes on resident lands for non-payment....... 197

Review of assessments, notice of mecting of assessors for
penalty for neglect to meet for......... 2... cece cece eee eens
Richmond county, assessment and taxation in..........

Roll, assessment, what to contain. ........0 . cc cece cece eee ee eee
PREPATALION Of cciosss Ansara Carat arestande ath ieiace Dative. (2: S98 bile

Oath O£ ASSESSOTS tO. eesceesecsveee weet ae de eeeensie seme .... 108

when to be completed ....... 0... ccc cece cece cere eens ereodiscais 100

to be delivered to collector............ see ees ences eens e tenes 176
Inpex. 445.

PAGE.
Roll, assessment, names of jurors to be taken from..............0- 22
IDSPECULON OLr's 64 5.55, 4-ciassomdciouters 4 £3 eens ga eadiae dues ov anaes 103
: (See, also, Assessment Roll.)
Rule of valuation in making assessments... ..........ceece0 cases 96
Sale, by collector, under tax warrant.... ............ ose. 188
notice of SAME .. 6... cece cece seen eee c cee eenee 188
; surplus on sale, how disposed of 1.00... cece cece ee ccecceeuees 188
Satisfaction of collector’s bond .............- +... sees eee e 200
Savings banks, how taxed .............00 000.00 sce e sees cence ene, 150
. Geposits in, not to be taxed.......... 000000000000. cece ee eee 150
School books, for indigent pupils, a town charge.............0.000-- 293
School commissioners, decision by board of county canvassers as to
persons elected as ................. de ida oe Gre earnest 39:
School Law, Consolidated, duties of town clerk under........... 262-265
School lots, report of town board as to..............-.. 00.0... e eee 303.
Secretary oe state, to transmit election laws to clerks and election
OMLCOTS ys faa fase caseucdsrarttcneteibiGea ee ateithe era w duane oneyeraciaremealt eee
to obtain certified copies of lists of names, etc., transmitted to
governor and comptroller, and file same in his office ...... 45.
to forward to county clerks slips of session laws, etc..... .... 241

transmission of election laws by, to clerks and election officers . 244
Secretary of county board of canvassers, county clerk to be......... 35
Session laws, slips of, to be forwarded to town clerks by county clerks. 241

to be filed by town clerks ............ecccccecscucueeeeeueens 241
no fee or compensation for filing...............ceeeeeeeee ees 241
Settlement of disputes as to division fences...........0..cececuuees 11
Sewers and drains in towns, construction of... .......0ccccceeeeeee 296
Sheep killed or wounded by dogs, payment for.... ........ 20, 21, 281
liability of owners of dogs for killing or injuring ............. 20.

certificate of fence viewers to be evidence as to killing or

AMIGOS. ehscaicis ce sisaacare sais: aro © dt en Meee evecn occa cameo lesa stole ots 281

duties of town board on presentation of such certificate ....... 281

Sheriff, warrant when to be issued to, against collector......... .... 198

fees of, upon such warrant...........cc ccc ee cece eset eeeeaes 198

to whom such warrant returned ......... 0... cece cence eeeeees 198

what to be stated in return..... 2... cece cece eee ence ee 198
proceeding against, by attachment, on neglect to return such

WATTADE OF POY aaare's 03 x g.0ies <0 ou cisely ercies ath SENG beet «EES 199
attorney-general, when to prosecute sheriff and sureties for

BUM Aue OD WALTADE iss cscs es bette sees MawooeTaWsiews 4 199:

Sign for town clerk’s office....... 0... cece cect eee teen ee en aee 212

Slips of session laws to be forwarded to town clerks, how filed...... 241

Shows, in towns, license Of... 0.0.0.0... 6 0c ce cece neces seen eeees 308

Sinking fund for payment of town or village bonds, tax for......... 165:

ing amount Of ........ eee eect eee eee ee eee een e eens 165

Society, agricultural, land of, exempted from taxation.............. 61

Soldiers’ monument association, property of, exempt from taxation.. 60
State board of canvassers, mandamus for correction of errors by .....

for failure to perform duty, €tC....... ccc cece cece eee e ee nenes 37

Statement of inspectors to CANVASSETS ....... 0. ec eee e eee eee eee 84

correction of errors therein........ 0. cece eee cece eee eee eens 36

officers of corporations to make, annually to assessors......... 138

and to comptroller. .........65 cee e ence tees ee ete eee een eees 139

penalty for not making ............ cece cece cece eee e neces 189

how penalty collected............ Pee eee 139

when suit therefor may be discontinued...............e0ee ees 1389

forms of. (See Forms.) .
State, land sold by, not exempt from taxation although not conveyed. 60
Statistics, of insane to be collected and reported by assessors ........ 157
vital, duties of local boards of health, etc., t0..............04- 335
Stock, railroad, exchange or sale of, by railroad commissioners...... 325
446 InpEx.

PAGE.
Stockholders, in banks, to be taxed ................. apm Niet he 144
‘banks: to: furnish list: Of 3:04 'senn a wenenwiaenaeee Baga pede ets 146
in incorporated company liable to taxation upon its capital, not
to be taxed for such stock ......... 200... c eee ce eee es 61, 186
shares of, in state banks taxable at same rate as in national
ANKS codiwrs sven ever sadn reeax GAP ENA ete aie 149
deductions allowed from assessment of such shares............ 149
Strays, duties of fence viewers ag tO... ... cece eee ene 14-19
duty of town clerk ip relation to... . 1... eee eee ee eee 15, 229
OLS GAMA LEC: 0-5. 5 sve tapi detsa.ors-eue 3 hears NE do ds eA Eva maaouan pads 229
notice to town Clerk a8 to 0.2... kk cece ee cece ee ec en eeeee 229
Streets, outside of city limits, provisions as to.................0.00- 331
Subdivision of ant of land into lots, proceedings of assessors in
CASE OD 2 xicriuiesad anak Geaa nan ous aba Rae ex thas weeecil ale
when not subdivided, proceedings of assessors................ 95
Subpoenas, forms of. (See Forms.)
Suits, by and against towns, how brought .................. eee eee 279
for trespass on town land ......... 0... cece eee eee eee ceeee 279
Supervisors, to cause survey of non-resident lands to be made....... 96
assessment roll to be delivered to ..... 0.0... cece cece eee eeeee 114
names of assessors and collectors to be delivered to............
town clerk to deliver to, entries of vote for raising money..... 210
except in New York and Kings counties, in connection with
town clerks and assessors, to make jury lists.............. 21
list and statement of exempt property to be made for.......... val
duty of, as to town clerks and assessors neglecting duties..... 116
cities not divided into wards declared towns for purpose of
CHOOSIN DS cessor raininsiooe a aS e we MOY hoe d ae cena eel nes 117

 

correction of errors in assessments by board of
may review assessments of rents, etc., against non-residents... 132

 

 

duty of, as to town clerks and assessors neglecting duties ..... 158
duty of, when comptroller requires returns as to non-resident
lands to be corrected............ cece eee cece nena 158, 200
duties of as to lands or property omitted to be taxed.......... 167
fees of, on ordering alteration of school district............... 264
appeal to, from audit of town board ............ cee cece eee ee 268
to cause sum estimated by town auditors for temporary relief,
etc., of poor to be levied and collected ................005 285
legalization of regular acts of town board by...............4 330
Surplus, in case of overtax, duty of collector as to 196
duty of county treasurer as tO...... 6... cece eee
moneys of towns, expenditure of .............6.005
Survey of non-residents’ lands: cusses x i vinx vii Mos su ied slegrmeiteccan ods
Taxation, property Nable tOscccesessces dons osu oade memanawnsiedte mina
land st personal e8tate icc. cis secs. seg ese Benne naerigeesions
property exempt froms sc. iiissvescseg sae cnewmenseneseens
where property liable to 20... . cece cece cece eee e ee eee eens
of forest: PreSeT VG weave veueectves ass 3 4440 34 Sd OMNEe ee EeER eR
what corporations liable to... 2.2.6... cece cece eee een eeee
Of COPS ewnmsndaeryceye eee oe a ta0 844 Sonos Oda eer RAI Rae
rate of, when not fixed by board of supervisors............... 160
owner of dog to deliver description
tax on dog, how collected...............ceeee eee
who deemed owner of dog ...............c0e0e
annual, for HIGH Ways: ...... 6. cede cca emneimevasaieva mecca vistas
for destruction of animal or vegetable refuse or garbage by
fire Or Neate, nic kon eaadind Masnswmaned admmecwnauee cee. 166
in, RichWMONd COUNTY... cae ange cicin ose adaanmean vay wes 166
of lands omitted in assessment roll of preceding year.......... 166
when warrant for collection of taxes to be given to sheriff..... 175

‘Faxes and assessments, what property liable to..............0e eee 45
Inpex, 447

  

 

PAGE.
Taxes and assessments, lands, where taxed...........cececececececs %3
when divided by town lines...........ccecceecceeeeees i
lands, to whom assessed...........0000- cc cccceccsceeesenee. 73
,, not occupied by owners, how assessed............+s0005 73
bridges, where taxed’ .................... tke a aequataadaante ts 3 76
personal property where taxed ...............ccccevecccecees 6
residence, for DUPPOSE OF 2 ccccaad seiwiaie ec bd dna gatiapeaduneteteerk oe 78
against trustees, guardians, etc.............. anes vee 87
on consignments ................ 80
on debts owing for real estate 81
on non-resident bankers and merchants............ 8 ge cahek Syeda 81
ODRONS, Aoi ics v s-eno.a civic cieipearauig ye sdEse es $5.4 54 Sen ere Daoud s 130
on debts due non-residents...........0...cecceecceueceeceues 133
ON COFPOVAtIONS... es esee seed deed atbescevedbaneuetucceneen 136
on banks and bank stock.............eccceecceeeceneceeceaes 144
on insurance Companies............. 00. cc Dae eee eee eaees 108
OW THUTOARS 3 i olse dixie eras pated tecsrcee on faeces ere Le ieee 65
telegraph lines: ous. iss4 i4satieceanas bs coon wuss uesees ph wadnwen 155
payment of, how enforced .......... 0... cece cece eee c nee eaees 159
how collected jcizs s. pened acnmniainewe bunnies sa cvedeave 181-205
town board in towns in counties of more than 600,000 inhabit-
ants may hire suitable offices for assessment, etc., of..... 119
ODO SS og cores are cag cea styommudeinacdern ota evi a's dali ar natidarauran 160
annual tax for highways..............cceee cece cece eee eeaes 162
for buying bonds or sinking fund .............0cceeeceueeeee 165
fixing amount of such tax................. SAMO OY SERENE 165
for destruction of garbage, etc ......... 0... cece cece e cece eens 166
upon lands omitted in preceding assessment roll.............. 166
within counties containing upwards of 300,000 inhabitants. . 168-171
certain taxes in such towns confirmed.......... .....-.2c0ee08 168
form of assessment roll in such counties. .... ia a siaectiaaisee ayo ee! 169
lands to be assessed in such towns, not owners................ 169
full value’of personal property to be taxed in such towns, after
deducting just debts.......... 00... cece ec cece ences 169
eertain debts not allowed............ 000 ccc cee ce enter see eaeee 169
manner of assessment in such towns..............0006 ceeees 170
not necessary in such towns to keep lists of residents and non-
residents separate ......... 00. cece eee ec neste ete eeenaeees 171
how property in such towns to be divided into districts ....... 171
terms land, real estate, personal estate and personal property,
relating to taxation in such towns, how construed ........ 171
when warrant, etc., for collection of, to be given to sheriff .... 175
collector to call for ...............0.- saieweaekaa veyeee at aes 181
duty of collector on receiving warrant to collect.............. 181
eollector’s fees on collection of......... 0... ce cee cee enee 182, 202
how same Collected ss.cicicesevs coe eke 344 es BoeeOad See ee ee 182
additional fees of collector........... 0. cece eee eee ee ee eee 182
proceedings in case of apportionment of...................008 183
proceedings by collector in case of refusal or neglect to pay... 184
collector may receive tax on part of lot........ eee eee eee ees 186
how enforced by collector on refusal or nee to pay ........ 187
punishment if payment cannot be enforced.............. .... 187
how collected in case of removal of person taxed out of town
OR Wald: Soc ein X ceteris sk oar comes ees Remade sales S 189
on rents, how collected ........ 00.0 cece cece eee eee ceeee 190
on corporations, how collected.............. crete teeta ee eeees 192
duty of collector to demand payment of president, etc........ 192
proceedings if such taxes cannot be collected...... peeing eye's 192
on non-resident shareholders of bank, etc., ‘how coliected...... 192
same o lien on stOCk csiccncs ees cise ia vnnnnerenneyes sawn o's 192

county treasurer may extend time for the collection of ........ 195
448 Inpex.

PAGE,
Taxes and assessments, proceedings of collector in case of overtax.. 196
duty of county treasurer in case Of......... 0. 0c cece eee ees 196
duty of collector as to unpaid........ 6... cece cece eee eee ee 196
for'supply Of water os <s+sise scans es MaaG aeons eager eee aee'e's 231
on dogs, how imposed and collection of.................e0eee 280
municipal, of railroads payable to county treasurer........... 823
in towns in counties of more than 600,000 inhabitants......... 351
Telegraph lines, taxation of -.. 6ci0¢ 660. s5csaceeceanaeat ian yew hs 155
CLOMMED ae ess.a fare cto Siete ass dR Hee dee ae we eee Soar sieges ieee aa as 155
Tenants, have benefit of statutes as to division fences............... 11
in common, interest of, may be seized for taxes............... 186
Tenement houses and dwellings, manufactures in regulated......... 844
Term of office of assessor... 20... ccc eee eee eee tenet ener ane 2
when appointed to fill vacancy ....... 2... cece ee ee ee eens 2
Of fO wn: Clerks os masionnsatan Gives Ly) Wenergu seen eeetacovaie ciayeinanty 208
OE CONECOT  aravtvanta rig wha aves tenant e's: ans 9/dena 9 Hess's Degrees hie ralane rare 173
of town officers in towns in counties of more than 600,000
IDHADANTSS« 2s stasuisiarunsindee wears Teese o's waa'y eee s'owa hea eels 347
Testimony, taking of, as to removal of taxpayer to another county.. 189
Timber, floating, duty of fence viewers as t0.......... cece cece ee eee 1
penalty for conversion Of.......... 0... cece cece ee eee eee eee 20, 2382
Town, how divided into election districts ........... 0.00 ce eevee nee 28
what cities deemed, for purpose of choosing supervisors or
ASSESSOTSs dasinidias cada aa hyn eee e oes ST OT R EET Ogee 117
in county of 600,000 inhabitants, powers of town board in, to
hire suitable offices for assessment, etc., of taxes...... 119, 162
in Queens county, preparation of assessment rollin........... 166
in counties of 300,000 inhabitants, duties of collectors in...... 202
penalty of collector’s bond in such town.........-..0eeeee eee 203
annua eo ppabe tax in, voting in favor of money system...... 259
fees of officers in criminal proceedings, when town or county
CHAT OE crn sogspncected oh Pads ae aietsentnna oiadnauate mete NEAT OR Wades as 269
pay of officers of, not to be allowed, unless expressly provided
DY LEW ss or anc incpncamincarsrag sie ita qicih ea Nin Sane a gery ate NG 270
fire companies, appointment of and filling of vacancies in..... 274
amourt of compensation of officers of, where no fee for serv-
lee alowed Dy MA Weasg ox cain ngage witle'e ko wags oa vesbes eae 277
charges, what to be deemed. ..........0. cee eeecee eee tees 278
how to sue and be sued and make contracts...............006 279
action for trespass on town lands........ cc eee seee eee eeeeees 279
allowance for costs, etc., to overseer of poor by town board of
audit, when to become charges against.................65 283
improvement commissioners of (see Commissioners of Improve-
MENUS). 53.0cces oe earns Sie earermesow smwas vores HN gee 288, 293
investigation of expenditures Of......... 00:0. cece eee n eee eeee 319
temporary 10ans tose csesec cca ery yee twee ees Rated eae es 320
funded debt of, how contracted..............ccc ce eeseceeees . 820
payment of bonds of......... cee eee e eee eee eeies . 820
funded and bonded debt of, general provisions as to.......... 320
iasuance of bonds Of ve iscsc fee. denen bad deed sees wee cuemeeann 822
registry (of; NONDS:Of. 5 wor ccs cainuonvnise Laser MAR RUA eno pao 322
conversion of coupon into registered bonds..............0.006 322
defects not invalidating bonds of...........-..ecccccsceusees 323
municipal taxes of railroads payable to county treasurer...... 323
abolition of office of municipal railroad commissioner......... 324
appointment of such commissioners in certain counties ....... 324
oath and undertaking of .......... feck cece ce eee cece eens 325
exchange or sale of railroad stock or bonds.................-+ 325
annual report of such commissioners and payment of bonds... 326
accounts and loans by such commissioners... ... ee ee 327

re-issue of lost or stolen municipal railroad bonds..... wislercinenane 327
Inpex. 449

PAGE.
‘Town, payment of judgments against municipal corporation........ 327
liability of such a corporation for damages by mobs or riots... 328
condemnation of real property by such corporation.......... 828
insurance of property Of. .... 0... cc cece cece cere eeececeeees 828
establishment of free public libraries in....... 0... cece eee 328
acquisition of lands by town for erection of monuments ...... 829
leases of public buildings of, to Grand Army posts ........... 330
restrictions or regulations of business in ...............00005- 330
limitations of same prescribed............. cece ee ee eee neces 330
discrimination against non-residents ............ee cece eeeeees 330
when General Municipal Law to take effect ..............0005 330
legalization of regular acts of town board by supervisors...... 330
authority to, to borrow money for construction or repairs of
highways or bridges, how obtained............ceveeeeees 330
raising and expenditure of such moneyS ..........eeeeeeeeees 330
record of obligations issued therefor...........eseeeeceseneee 330
streets outside of city limits.......... 0... cece eee eee eee eees 331
survey and record of highways. ............cseeeeee eee eeere 382
cancellation of bonds Of ....... cece eee e eee eee eee ee trees 832
jurisdiction of boards of health in .......... 0... cece eee eee 345
business in, in towns in counties of more than 600,000
Inhabitants avcccseoe ce csee soos 4i as emo waste nea 346

Officers in such tOwWNS.......... ccc cee cece eee eee eeeeeeeeane
election of such officers. ........ 0. 0c cece eee cree eee ee reees
term of office of such officers...
town meetings in such towns ............seee0es
ballots at such town meeting. .......... cc ccc cee e eee e eens
same, for full terms and vacancies.............eceeeeeeeeeeee 348
same, designation of, for full terms or vacancies.... .......-- 348
business of town meetings in such towns...........+..e00e-- 349
fiscal year in such tOWDS.......... cece cece ee coerce eee eens
meetings of town board in such towl...........eeeeeeeeeeeee
board of town canvassers in such tOWN............eeeee eee
inspectors of election in such town... ..........- sees creer
such canvass when no justice present.............seeeeeerers
registry at town meeting in such town.........--..seeeeeeeee
resignations of town officers in such towns
filling of vacancies thereupon.............
official oath of town officer in such town .... .
undertaking of such town officer..........-.:eseeeeeeereneee
taxes and assessments in such tOWNDS......... cece eeeeeeeeees
excise moneys, application of, in such towns..........-.+.--- 352
Town auditors, board of (see Town Board) .........seceeeeeees 119, 276
election of, to be determined by electors ..........eeeeeeeeees 276
poard, how to be elected, number Of............eeeeseeeeeeee 276
powers conferred upon, when elected............+sseeeeeeeee 276
not to accept other town Office ...........esseeeee sere seers 276
temporary board of, when to be appointed by town board .... 277
Compensation Of... cece cece eee ence eee ee reenter eee eenes 277
supervisor to fill vacancy in ..... Pree eee
town meeting may vote to discontinue.......
Town board, constitution and regular meetings of ed
first meeting of, accounts to be audited at.............seeeeee
second meeting of, accounts to be audited at
appeal from audit of, to board of supervisors
accounts of justices in criminal matters rendered to, what to
CONTAIN . 0. cece eee eee eee eee een ee nn eeeneenas 269
fees of officers in criminal proceedings, when town or county oy
CHATS oo cee ccc cee eee teen eee en eee nee eenctecetenne
not to allow pay of officers unless expressly provided by
WaWiccieeaic bis op ore ecaimralec i RCENIeNits shea aoe cawacnmumeraar 210

57

 

 

   
450. InveEx.

 

  

PAGE.
Town board, accounts presented to, for audit to be made out in items.
and. affidavit attached........... ccc cece e eee ee eee eee
contents of such affidavit ...
who may take same ............ cc cee ee ee ec es ete eereeeenenes
account may be disallowed in whole or in part although ren-
ered, and VErfeds . 2 ce ciccanesnisee oS gee Meee Reese Sony pores 278
further evidenceas to, may be required..................0005 273
what fees may be allowed by, for traveling to subpena
WILDESSES iii Veieted swale elev Oe GEER AOS 4 BG ane ee amet 274
abstract to be made by, for board of supervisors.............. 274
filling of vacancies by, in town fire companies................ 274
if board of town auditors elected, powers of town board in
auditing, etc., accounts to Cease......... cece eee eee eee 276
appointment of town auditors DY......... sec e cee e eee eens 277
compensation of such town auditors........... edyever re esses 277
fees of poundmasters, what to be allowed............ gor yeaee 278
town charges, what to be deemed................5 fe ewcer sees 278
excise moneys, how to be disposed of 279
contracts, how made by town............ ccc cece e eee e eens 279
actions for trespass upon town lands............... 279
duties of, as-to erection and control of town. houses......... ,- 280
duties of, on presentation of certificate of fence viewers.as to
sheep or lambs killed or injured by dogs....,............ 280
accounts of overseers of the poor, how xendered, audited and
SCtileG: 5.34.03. 45.00 co eae in aaa ail eeateuiawnadGaaet 281, 284
allowance to overseers of the poor for costs, etc..............- 283
same, how credited ............-ccecee cess cece eenceerencenes 283
same, when to become town charges.............cee cece eens 283

books to be laid before.town auditors by overseers of poor.... 284
certificate of town auditors as to support of poor, what to

COW GAI ccs cred acta 2 debe ial sate veut a tes wore Gama isaigre Sle a aun hace Tabeerey iris 284
estimates by board, for ensuing year, of sum required for tem-

porary relief and support Of poor............. cece eee eee 285
reports to be made to, by commissioners of highways......... 285
town bonds to pay for improvements to towns by commission-

ers Of improveMents...........c0 cc ecee eens aces eeneens 289
duties of town board in regard to....... occ cee cee eee ees 289
notice of meetings of board.......... 0... cc ce eee cece eee n ene 293
expenses of school books for indigent pupils to be a.town

CHAT RO ie cg:secasa etice sv 5 eage Va aed ae Soon awe Ba atele peat be aaa 293
compensation of commissioners of excise to be town charge... 294
filling of vacancies by, in town offices...........eceeee eee eee 204
duties of. as to destruction of garbage, etc., by fire in towns or

Vala 09 eae te es eee i ke Gee ek ara werd a Sime lee einese austin 294
duties of, as to purification of water and sewage.............. 295

duties of, as to construction of drains and sewers in towns.... 296
duties of, asto establishment of lamp or street lighting districts

IN COWNBs ce esad ga ayiereutas ap aynnrernsase os aoe gl she ane og gon sieieianp yest
duties of, as to extraordinary repairs of highways or bridges... 299
auditing expense of such repairs.............0e sees eens sees. 299
auditing damages without action by reason of defective high-

Ways Or bridges... .:ccovvssseeesavaranesesee ets aeseaes 299-:
duties of, as to annual highway tax in towns-voting in favor of

MONEY SYSEM.. 2... erect e cence ne ec ee eee teneeeens 300
duties of, on application for authority to towns to borrow money

for bridwes, Ct@ecjecsecs caw car iceveeoentieaeaeerteeee ena 300
consent of, as to laying out or altering highway intown....... 300
powers of, as to expenditure of surplus moneys in towns...... 300
action to be taken by, under chapter 420 of. Laws of 1890, as to

accounts of overseers Of POOT...........cceecee cece enees 300

duties of, in regard toacquiring gravel for highway purposes.. 301
Inpex. 451

PAGE,

Town board, authority to license and regulate hacks, vehicles, venders,
shows, concerts and public amusements in certain towns.. 308

to report upon accounts of supervisors as to gospel and school

NOUS ie 2.252 4a Scvencdartscaseco 6 act. osx halebs tne isestuaeuap ete patel iiiReseane es 804
approval by, of supervisor’s undertaking............... ..05 305
- duties of, under Election Law, and under chapters 764 and 765

Of Tha wsiof 1894 oo ocn soe seees cack 656 seis s 305-317

duties of, under General Municipal Law and under statutes
relating to town bonds and other municipal securities. .817-332

«duties of, as members of town boards of health. ...... ..... 888

meetings of, in towns in counties of more than 600,000 inhabit-
TMS se ac 2. 250 a Sa ty Wad ae eae Aaaruyoaaas a eae nc hed Batted Ws Oy 349

power of, in such towns to hire suitable office room for assess-
ment, etc., of taxXeS ........ 0. ccc ec ce ene we eeene 119, 162

to fix.amount of tax for payment for bonds of town or village,
or to provide sinking fund therefor.................-.--- 165
duties of, in case of disputed boundaries of town ............. 238

‘Town clerks, to deliver to supervisors names of assessors and col-
UE CCOTS a. cise ena er ahi Nh ron fal islont ers ale tetatictatidharetcth reg Ae arias 116, 218
duty of supervisors as to, neglecting duties,.................. 116
election. Of fo ccc csexexas diac yes en eadac Crees eens st eeae sued eas 208
term.of officeof..sscsccesces dered tastes sase sees 4459 S64 EERE 208
who eligible to office of............ .. SPS Rae Se: 2545 R24 Se eae 209

oath ef office; taking and filing same; effect of neglect to take
BNE MCL oe oa nd Satire Mase nen ten SEE REE EOS ES Rea Races 209
may administer oaths........... 00. cece eee eee eee teen e nena 209
MOBIONALION OF 5 o.02 2.109 spaccesuitarnmeirectnne eta maine a aptaen baa 209
vacancy in office of, how filled............... Big Narn sore Bs fs aces 210
to have custody of records, books and papers of town......... 210

to file certificates, oaths and papers required by law to be filed
AN DIS OMICO, etc eo 24 wel youn a agueh eR Gaeta tea Raia 210

to transcribe in books of record of town the minutes of proceed-
ings of town meetings. ........... 06 cce cee cence ee er eee 210

to enter in such books every order or direction of, and all rules
and regulations made at such meeting ............. ..... 210

to deliver to supervisor certified copies of entries recorded in
town book of votes for raising money since last meeting of

DOSE: ss asc vinisc gig siete ieraiern lactis ae aid ne iere e's wes en yeis acs 210
to return to county clerk name of constable elected or appointed

in the town...............0505 Ngee sebg, eating ergs mawreautee
penalty for willfully omitting to make such return............ 211
to deliver to successor records, books and papers of his office.. 211
furniture and blank books for office of............. 0020 eee eee 211
sien for office Of... o.ii02s4 vai vy sriseneasece vedvacesureesuesen 212
certified copies of papers filed with, when evidence........... 212
to be clerk of town meeting......... 0... ccc cece eee eee ees 213
poll list and minutes of proccedings of town meeting subscribed

Ys LO: DE ICM, crn. cee dicceeart 4 acter aul comep i AMS Liner nae 213
transaction of business at town meeting not requiring a ballot. 213
-votes of -such meeting to expend $500 or over............0.005 213
to give notice of special town meeting...... .......+eeeeeee . 214
duration of town meeting. ..........:cc cece eee rece ence eens 214
challenge of-votes at town meeting.................ceeeeeeee 214
notice to be filed with, of propositions to be determined at such

meeting: by: ballob... 0.0... cece eee cece ee eee 216
proclamation of opening and closing polls at town meeting.,.. 216
-balloting at town meeting, clerk to keep poll list.............. 216
to read ‘result of canvass of votes at town meeting and enter

same in minutes and to certify persons elected.... ....... 217

‘delivery to, of statement of result of town meetings in election
CIBITICHS ies non cob ae. Sere R EAE Dia Geeey eset sas. Have 219
452 InpeEx.

PAGE.
Town clerks, duties of, as to transaction of business in separate elec-
tion districts not requiring ballot................0..00008 220
certificate of election of justices to be sent to county clerk by. 222
approval by, of constable’s undertaking...................005
form of such undertaking...............
approval by, of justice’s undertaking...
form of such undertaking ......... 00... ccc cece cee cence ee

   

notice to, of neglect by justice to file official oath............. 227
notice to, of strays and beasts doing damage............ ..... 229
same to be recorded by.. .. ......eceeee ce cece eee eseeees 229
notice to, of floating timbers and wrecks, etc...............0 232
deposit of books and papers by justice with................4. 233
certificate in docket book deposited..............06 ce eeeeeee 233
to demand books, etc., on death, etc., of justice............. 233
delivery of same, how compelled. ............. cece cece eens 234
entries in docket book so deposited to be evidence............ 234
accounts for support of poor, to be exhibited by, at annual

TOWN ‘MeCN GSics tis sduns cheerios xawes ox tea te dev aes es 234
filing and registration and discharge by, of chattel mortgages. 236
fees Of, fOr SAME xmcmee vee vee We vies 21S EX Sha BERR EN GEER DERE 237
duties of, in making jury lists.......... 0... c ccc e eee e eee ee 238
to file and record marriage Certificates.......... cece eeeeeuce 238
entry by, of such certificate, what to contain...............4.. 239
fees of, for filing and entry of such certificate................ 239
such certificate and entry as evidence..............--. 00 ee eee 239
delivery by, of books, papers and money to successor......... 239
such delivery, how compelled........... 00... ccc e eee ee eee 239
filing by, of slips of session laws transmitted to him by county

CN ORNL is Notaale acacia hseayiced cae ices AERONE INES fa Vr iusedan ee BOSTa NSO #
to receive no fees for such filing... 2.0.0.0... 0... cece eee eee eee 241
compensation of, when no fees are allowed for the service..... 241
same, for attending meetings of town board in towns contain-

ing 20,000 inhabitants and upwards..................-05- 241
Tees Tor other: Awl eS co. 0l: ices a gowsdisesdetuaeasusinnsiacendnamoesaacgean nad d 242
must account for moneys received and disbursed by them at

first meeting of town board... ... 0... cc cece eee e ee eee
deputy, may be appointed by........... cc cece cece eee 242
compensation of such deputy.......... cece eee eee eee eee ee 242
wife or daughter may be appointed.......... 0.00. .e ee eee eee 242
delivery by, to justices of the peace of certified copy of jury sie

LES Bias sca casey eciy ovens, Svar operteehve ctarapond olatacaccabereracassystoueyang lade ws wud tavelia :
his fees for such delivery... 2.0... cece cece cere eee eee anaes 243
penalty for failure to make suchdelivery....... 0... cesses 243
notice by, of proposed appropriation at town meeting........ 243
to provide ballot boxes and ballots therefor................6- 243

to give notice at opening of town meeting for election of town
officers of deposit with him of lists of lands advertised

for sale for taxes by comptroller...........c. cece eens 248
duties under Election Law........ 0... cece cece ect eeceene ee 244
duties as to highway8...........eeeee eee ee LOR Ged Daa wh oeie 256
duties under the School Law.......... cc. cee e eee e cece eens 262
duties as town auditor... 2.2.0... cece cece cent ee eeees 265
duties under Municipal Law... ..... cece cece n eee cece oneness 317
duties as to town bondS.......... cece eee eee ee ence ennes 317
as member of board of health........ Gite Caress Sud elon ee Gee 333
duty of supervisor as to, in case of neglect of duties........... 158
fees of, on ordering of alterations of schvol districts........... 264
duties of, and other town officers under act of 1891, chapter 310,

to encourage drainage of agricultural lands............ 852 -355

Town house, vote by ballot for sum for purchase of site for, and
building of, Cte. ss cick cgcisasiiends pedserwes seers eed es 235
Invex. 453

 

  

PAGE.
Town house, erection and control of..........- ++ +200, 280
Town meeting, town clerk to be clerk of............ prewaenwas tases 213
special, how called ..io.cecseeassscee ius Heeccesswaweese seca s 218
minutes of proceedings of such meeting, poll list, etc., filing of. 213
transaction of business at, not requiring a ballot.............. 213
votes at, to expend $500 or OVEr...... eee c eee e ee rene eeeenes 213
DOUCE. Of og sue 49.5 Adiwareewedoy cee easy id wanvdormuneainneeeda nay 214
duration Of; 2 ssneysidiatas yous etn tte snimatens onenesdesadi 214
challenges of Votes O6.......... ccc cece cece cece censeeteees 214
notice of propositions to be determined at, by ballot .......... 216
proclamation of opening and closing polls at ..............005 216
Da llOtine gs Abs 5 ose -n,avelers apa ete Vidsu-y eleva c o acy @'a Gas an aoncaltiats Gusinrs .. 216
town clerk to keep poll list at . 216
Canvass of Votes At oie seen cubed ev cese ens Sense gee was eons 217
clerk to read and enter result in the minutes and to notify per-
sons elected to town Office 20.2... .. ccc cece cece eee eeene
In-€léction -districts..024 candackawumeninas seee 22 2e4bes ¥e5A8 219
delivery of statement of result to town clerk, etc............. 219
transaction of business at, in separate election districts not
requiring & ballot; 21:0 aabsctecueas cam endxseey's sass ¥en ae 221
duties of town clerk as regards such business ................ 221
certificate by town clerk of election of justices ............... 222

special, for raising money for construction, etc., of bridges.... 260
in towns in counties of more than 600,000 inhabitants 47
ballots at such town meetings..............cee eee eeee

 

 

same, for full term and vacancieS...........cccesceeeceeeeees
designations for full term and vacancies ............0eeeeeees
business of, in such tOWDS ....... 0 cece cece eect eee eee eee
Town officers, proceedings of, if collector fails to pay over tax
TOW GY Si icssiscs siete wie 'y sieree  didigig Btteiererldeat sais Danke a o'g'd ob ae 6S 8 197
compensation of, amount Of......... sees eeeeee sce eeueeee 297
duties of, under Election Law............ cece ce eeeeeneeees 27
vacancies in offices of, how filled .............. cc ceeeecceeees 294
in towns in counties of more than 600,000 inhabitants......... 347
election of, in such towns............ 0 seceeeee eens seeeeeees 347
term of office in such townS..........:. cece eee ene ce eeeeens 347
duties of, under act, chapter 310 of Laws of 1891, to encourage
drainage of agricultural lands.............. ec eeueeeeees 352
Tract of land divided into lots, proceeding of assessors in case of .... 93
when not subdivided, proceedings of assessors........... teeee 95
‘Transmission of statements of county board to secretary of state..... 44
by county clerk of names, etc., of persons elected, etc......... 44
Traveling fees for traveling to subpcna witnesses, what to be
BOWE pisos 35 Fo awn 2d d BASH TIR TIED MORE IRwE SER KES Ss 274
Trespass on town lands, action for, how brought .......... Soaidene 279
Trustees, assessment against ....... 0... cece eee eee eee eseaee 87
TOW. ASSCSSOG case ccosesnis se esnc 40m: 0010-6 phe Bios avin avmsse slo's ndsedela aleieasae 87
Turnpikes, where taxed.......... 0. cess e cence eres teense es eeenees %%6
making road district of, when charters have expired, etc...... 164
Unappropriated lands, assessments upon 60
Undertaking, of collector...............00008.
form of same and liability thereon
filingand lien. Of. 0:6 ess ces sree geawieien Gu tkdee a dade ee eae aes
approval of constable’s............. Petts eee ee ete e scene eens
form of constable’s undertaking and liability thereon.......... 223
approval of justice’s....... acne tenet cree eneeenseneeeseceees 223
provision of Public Officers’ Law as to official ................ 225
game, as to force and effect of official undertaking ............ 226
as to notice of neglect to file .......... «++. Heke ey os waeeReeTs 227
validation of official acts performed before filing.............. 227

of railroad commissioners....... sew eves Cau ee aw ee eeae 13)
454 Inpex.

PAGE.
Undertaking, of town officer in tow in county of more than 600,000
inhabitantssc.0. 02 2064405 3 co see ste eee ramesens.s Bees 351
forms of. (See Forms.)
Utica,.city of, each ward of, to be considered a town for making jury

 

DG eect eave hs ok casi ac vce oss SCN toes
Vacancy, in office of assessor, how filled
in office of collector, Roweflledlcccc sdcn obese wntbsastenesen
in office of town clerk, how filled .
filling in nominations... 00... sees ee er eee eee eee ee enees
-in town fire company, how filled........ 0... ccc eeeeseeeeeees
in town offices, show’ filled. ........... cece eee ee cece et ee etees 294
-in town offices in towns in counties of more than 600, 000
HUA DItAnts a :hctsromaslewes a widloleiiaiersedierectelaeaeietk, iow geelGinessis’ 351
Valuation, rule of, when making assessments .........0.seeeeeeeees 96
TedUChiOn Of: wscccmesane orsweacd we dies ae o605 sis Neeaeereuels 108
assessed, of property owned by mayor, etc., of New York city,
notice Of:<. cicsissnsskawameretesaee saa snr ae nes ommaus 118
Vegetable and animal refuse or garbage, destruction of, by fire or
heat, tax £OP' ss ssn mawar ioe owned s soenonsd vation siaieiueeas 166
Venders,: license Of, IM TOWNE é 0c casensaer ees wes
Vessels, ABBE TA RED oc cade vi gusaasnanoiahaness

 

in foreign trade; exempt
Viewers, (See Fence Viewers. )

 

Wilda GCF ASSCSS OTS cae se esc danv a carcovacaperaisisbin ahaa wireIbiaicdyaves uals eterapennsrde ngtasen deaetees 3
posting nominations to office Of......... cece eect eee eee ees 246
Violation of duty, non-payment of personal tax to be deemed ....... 159
Village boards of health, jurisdiction of.............eeee sees erenees 345
Vital statistics, duties of jocal boards of health as to ........ss0..00. 335
Voting booths, to be provided at polling places................4. . 80
‘Warrant, to be delivered to collector.........+. Kifdeieieae a MENOEIS wee. 176
OGLE HL Gti age ace d udalecoos ee cata ebect ie oleae eckiee
when it protects collector......... cece eee e eee eee cee ew nee
when tax warrant, etc., may be-given to sheriff .
where taxpayer has removed to another county
execution Of SaME..25 430% saceaeem manor sey ome ewes x 190
to be issued to sheriff by county treasurer in case of neglect’ ‘by
collector to pay over taX MONEYS ........... eee eee savaw LOT
FONM OF SATE jo.5 5 se.o aiden CARS Sia Fate SAAN 197
proceeding by county treasurer against sheriff on neglect te
return warrant issued against collector......... eaves we eieiis . 199
forms of. (See Forms.)

‘Water works companies, how formed............eccceceeeceeccees ‘
MUSE SUPPLY WALEN: o.s ie aie diana cies arebrtueiaieeicin dare’ wai b-oe seararsrorace ome '
Officials to contract for saMe€ ......... cess eeee eee ceeees
LAX CNOPEL OP. ccc xsd cca eb vse ty waved a, whore Creare

 

“Witnesses, examination of, by fence viewers ‘

traveling fees for traveling to subpeena, what to be allowed... 274
Wrecks, duties of town officers aS t0.... 0.6... ce cee see ce eee e en eeee 232
Year, fiscal, in towns in counties of more than.600,000 inhabitants... 849
+ Skee