a dn He, ty ae is ee Gornell Law School Library HU Lib KFNS758.491 1869 8” iii A TREATISE ON THE POWERS AND DUTIES OF SUPERVISORS IN THE STATE OF NEW YORK, CONTAINING COPIOUS REFERENCES TO THE STATUTES, AND THE LEADING AND LATEST JUDICIAL DECISIONS; WITH AN APPENDIX OF PRECEDENTS AND RULES OF THE BOARD. SECOND EDITION. Bry HENRY 8S. McCALL, COUNSELLOR-AT-LAW, AUTHOR OF “CIVIL AND CRIMINAL JUSTICE,” “CLERK'S ASSISTANT,” “THE ¥O RMS,” BIC., ETC ALBANY: W. C. LITTLE & CO., LAW BOOKSELLERS. 1869. Entered according to Act of Congress, in the year 1869, By W. C. LITTLE & CO., In the Clerk’s office for the Northern District of New York. Van Bentuvrsen & Sons, PRINTERS. PREFACE TO THE SECOND EDITION. Tue great favor with which the public received the excellent work of Mr. Hut, on county and town officers, has induced the publisher to provide a second edition of that portion of the treatise having reference to the duties of the Supervisor. The powers and duties of Supervisors have been very much enlarged since the previous edition of the work, hence many and valuable additions have been made, adapting it to the present needs of the officers for whom it has been more particularly prepared ; and suiting it to - the wants of the legal profession. OcroBErR, 1869. HENRY S. McCALL. CONTENTS. CHAPTER I. Or THE SUPERVISORS. Sec. 1. Wuo ExicrBte. 2. How Crosen orn APPOINTED. 3. OatH OF OFFICE. 4. GENERAL DUTIES. CHAPTER JI. Or THE Boarp oF SUPERVISORS. Sec. 1. THerr Powers, Duries™anp LIABILITIES. 2. Duties oF THEIR CLERK. 3. Move or ProcepureE a8 A BoaRD. CHAPTER III. Or Freres oF OFFICERS. CHAPTER IV. Or THE Boarp oF Town AvupDrIrors. CHAPTER I. OF THE SUPERVISOR. Szcrion 1. Who eligible. 2. How chosen or appointed. 3., Oath. of office. 4. General duties. Section 1. Wuo. ELIGIBLE. No person is eligible to the office of supervisor, unless he be an elector of the town for which he is chosen; nor can a supervisor, while holding that office, be appointed a commissioner of deeds, see 1 R. 8. 401, 5¢h ed., county treasurer, or superin- tendent of the. poor, see 2 R. S. 841, 5t% ed. Nor is any person holding the office of commissioner for loaning the moneys belonging to the United States, deposited with the State of New York for safe keeping under the act passed April 4th, 1837, eligi- ble to the office of supervisor; nor is a supervisor eligible to the office of commissioner under that act, see Laws of 1838, chap. 58, p. 34; nor can a trus- tee or commissioner of common schools hold the office of supervisor. Section 2. How cHOsEN OR APPOINTED. He is chosen by the electors of the town, at the annual, or at a special town meeting, and forfeits to the town the sum of fifty dollars if he refuses __ to serve. See 1 R. S. 821, 5th ed. 1 2 Or THE SUPERVISOR. If his name appears on the poll list, that is to be deemed a sufficient notice of his election; but if not, he is entitled to a notice of his election from the town clerk of the town, within ten days after the meeting at which he is chosen. May be appointed.] The supervisor may also be appointed by three justices of the peace, in case the electors of the town do not, within fifteen days after a vacancy occurs in that office, supply the same by an election at a town meeting. 1 RS. 828, 5th ed. A vacancy is deemed to occur in that office whenever the town shall neglect at its annual town meeting to choose a supervisor, and also when he refuses to serve, or shall die, or resign, or remove out of the town, or become incapable of serving before the next annual town meeting after he shall have been chosen or appointed. In case of a tie vote for the office of supervisor at an annual town meeting, if the meeting should adjourn without electing one, and the justices should duly appoint, the appointee would hold the office, and not one elected at a special town meeting. The People v. Van Horne, 18 Wend. 515. Section 3. Oata oF OFFICE. The next step after notice of his election or appointment, and within ten days thereafter, is to take the oath, denominated the constitutional oath. (See Form, Appendiz, No. 1.) This oath must be taken before a justice of the peace, commissioner of deeds, county clerk, or some officer authorized by law to administer oaths. The officer adminis- Or THE SUPERVISOR. 8 tering the oath must certify in writing the day and year when the same was taken, and deliver the same to the person by whom the oath was made. Such certificate must be filed within eight days thereafter with the town clerk. An omission to take and subscribe such oath and file such certifi- cate within the times above mentioned, is deemed a refusal to serve. Section 4. GENERAL DUTIES. The following are the provisions of the Revised. Statutes defining their duties. (These powers, however, have recently been very much enlarged, which will be fully mentioned in their appropriate place.) é To give bond.] Every supervisor, within thirty days after entering upon the duties of his office, must give a bond to the town clerk, conditioned for the faithful performance of his duties, and that. he will well and truly keep and pay over and account for all money belonging to his town, and coming into his hands as such supervisor. Laws of 1868, ch. 721. To receive and disburse town moneys.]| The super- visor of each town must receive and pay over all moneys raised therein for defraying town charges, except those raised for the support of highways and bridges, of common schools, and of the poor. To sue for penalties.| He must prosecute in the name of his town, or otherwise, as may be neces- sary, for all penalties of fifty dollars or under, given by law to such town or for its use, and for which no other officer is specially directed to prosecute. 4 Or THE SUPERVISOR. Must keep accounts.| He must keep a just and true account of the receipt and expenditure of all mon- eys which come into his hands by virtue of his office, in a book to be provided for that purpose, at the expense of the town, and to be delivered to his successor in office. (Form of supervisar’s book, Appendix, No. 2.) On the Tuesday preceding the annual town meeting, he must account with the justices of the peace and town clerk of the town, for the disburse- ment of all moneys received by him. In case of failure to render an account, the jus- tices of the peace and town clerk may compel him to do so, or they may commence an action to reco- ver any money or property of the town which he has not duly aecounted for. Laws of 1866, ch. 534. At every such accounting, the justices and town clerk must enter a certificate in the supervisor's book of accounts, showing the state of his. accounts at the date of the certificate. (Form of certificate, Appendix, No. 3.). To attend board of supervisors.) The supervisor of each town must attend the annual meeting of the board of supervisors of the county, and every ad- journed or special meeting of such board, of which he has notice. He must reeeive all accounts which may be pre- sented to him against the town, and lay them before the board of supervisors, at their next meet- ing. He must also lay before the board of supervisors such copies of entries concerning moneys voted to Or THE SUPERVISOR. 5 be raised in his town, as shall be delivered to him by the town clerk. To cause surveys to be made.| Whenever the super- visor of any town is required by the State Engineer and Surveyor to cause a survey to be made of the bounds of his town, it becomes the duty of such supervisor, within sixty days thereafter, to cause such survey to be made, and to transmit by mail, or otherwise, a map and description thereof to such officer. The expense of such survey and map must be defrayed by the several towns whose bounds either wholly or in part shall be described thereby : such expense to be apportioned by the board of supervisors of the county. Penalty for neglect.] If any supervisor refuses or neglects to perform the duties last above enjoined, he forfeits the sum of fifty dollars. 1 R. 8. 830, 5th ed. To approve the bond of the overseer of the poor.| He is to receive the bond of the overseer of the poor, to examine the same, and, if correct, endorse his approval thereon, and file the same, within five days, in the office of the town clerk of the town. The provision of the statute in regard to the bond is: Every person hereafter elected or ap- pointed to the office of the overseer of the poor in the several towns of this State, within ten days after being notified of his election or appointment, shall execute to the supervisor of the town, a bond, with one or more sureties, to be approved by such supervisor, conditioned that he will faithfully dis- charge the duties of his office, and will pay, accord- 6 Or THE SUPERVISOR. ing to law, all moneys which shall come into his hands as such overseer. 1 R. S. 827, 5th ed. To approve the bond of the justices of the peace.] Every justice of the peace elected in any of the towns or cities of this State, shall, before he enters on the duties of his office, execute an instrument in writ- ing, with two sureties, to be approved by the super- visor of the town or ward in which such justice shall reside, conditioned that he will pay over, on demand, all moneys received by him in virtue of his office, to the person or persons entitled to the same, and file the said instrument in writing in the office of the city or town clerk, in which he shall reside. Laws of 1865, ch. 180, p. 190. In addition to the powers and duties above men- tioned, it is made the duty of the supervisor, 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, to cause the necessary surveys to be made at the expense of the town. 12. 8. 911, 5th ed. In all proceedings against towns by name, the first process, and all other proceedings requiring to be served, must be served upon the supervisor. It is also his duty to attend to the defence of the same, and lay before the electors of the town, at the first succeeding town meeting, a full statement of such proceedings. 1 R. S. 836, 5th ed. May appoint firemen.] The supervisor, together with the justices of the peace, may appoint, in writing, firemen, not exceeding forty to each fire Or THE SUPERVISOR. 7 engine, in towns as distinguished from incorporated villages. 1 R. S. 838, 5th ed. Surplus moneys.| Whenever there are surplus moneys, made by the sale of property distrained upon by a collector for the non-payment of taxes, and a controversy arises between the person for whose tax the property was sold, and a person claiming the surplus, on the ground that the prop- erty sold belonged to him, it is made the duty of the supervisor to receive and retain such surplus moneys until the rights of the claimants can be determined by law. 1 R. S. 919, 5th ed. To approve bond of constable.| A constable, before entering upon his duties, must execute an instru- ment in writing, with one or more sureties to be approved by town clerk or the supervisor. The provision of the statute is, that, before entering upon the duties of his office, and within eight days after he shall be notified of his election or appoint- ment, the person elected or appointed constable shall execute, in the presence of the supervisor or town clerk of the town, with one or more sureties to be approved by such supervisor or town clerk, an instrument in writing, by which such constable and his sureties shall jointly and severally agree to pay to each and every person who may be enti- tled thereto, all such sums of money as the said constable may become liable to pay on account of any execution which shall be delivered to him for collection. Such instrument, when approved by the supervisor by his endorsement thereon, is to be filed in the office of the town clerk. 12. 8S. 826, 5th ed. 8 Or THE SUPERVISOR. To approve collector’s bond.| Every person chosen or appointed to the office of collector, before he enters on 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 ‘to the super- visor of the town, and lodge with him, a bond, with one or more sureties to be approved by such supervisor, in double the amount of such taxes, conditioned for the faithful execution of his duties as such collector. The supervisor shall, within six days thereafter, file such bond, with his appro-+ bation endorsed thereon, in the office of the county clerk, who shall make an entry thereof, in a book to be provided for that purpose, in the same man- ner in which judgments are entered of record; and every such bond becomes a lien on the real estate of the collector and his sureties till its conditions, with all costs and charges thereon, shall be fully satisfied, 1 R. 8. 826, dth ed. To approve bond of commissioner of highways.| Every commissioner of highways shall, before entering upon his duties, and within ten days after notice of his election or appointment, execute to the supervisor of his town, a bond, with ‘two sureties to be approved by the supervisor, by an endorse- ment thereon, and filed with him, in the penal sum ‘of one thousand dollars, conditioned that he will faithfully discharge his duties as such commis- sioner, and within ten days after the expiration of his term of office, pay over to his successor what money may be remaining in his hands as such commissioner, and render to such successor a true Or THE SUPERVISOR. 9 account of all moneys received and paid out by him as such commissioner. 1 R. S. 826, 5th ed. Overseers’ lists.] The supervisor is also required to receive the lists of the overseers of highways when prepared and presented according to the statute, and to lay the same before tbe board of supervisors of the county. Laws of 1868, ch. 791. Bridges.| It is made the duty of the supervisor to lay before the board of supervisors an estimate of the improvements to be made on roads and bridges, as the same is furnished to him by the highway commissioner. 2 R. S.-382, 5th ed. The supervisor may call a special meeting of the board of town auditors, to audit the bills and ex- penses for’erecting bridges. Laws of 1858, ch. 103. To report paupers.| It is made the duty of the supervisor of every town, in those counties where all the poor are not a county charge, to report to the clerk of the board of supervisors, within fifteen days after the accounts of the overseers of the poor have been settled by the board of town auditors, in each year, an abstract of all such accounts for the preceding year; which accounts must exhibit the number of paupers that have been relieved or supported in such town the preceding year, speci- fying the number of town and county paupers, the whole expense of such support, the allowance made to overseers, justices, constables, or other officers, ‘and any other items which shall not com- prise any part of the actual expense of maintain- ing the paupers. This report should be made by the supervisor in office at the time the accounts are audited. Should he omit.to do it, then the 10 OF THE SUPERVISOR. report should be made by his successor. Any supervisor who neglects or refuses to make such report or abstract, or who makes a false report in relation thereto, forfeits the penalty of one hun- dred dollars. 2 R. S. 857, 5th ed. (Form of report, Appendix, No. 5.) To file an account.| The supervisor, on or before the fifth day of November in each year, must file with the clerk of the board of supervisors, an account of all money received by him in his offi- cial capacity, in which his town, city or county is interested; containing particularly the time, and the name of the person from whom received; also the amount, and on what account the same was received, and also all sums remaining due and un- paid. Laws of 1864, ch. 341. Fire in woods.|] It is made the duty of the super- visor, whenever the woods in any town shall be on fire, to order such and so many of the inhabit- ants of such town liable to work on the highways, and residing in the vicinity of the place where such fire may be, as he shall deem necessary, to repair to the place where such fire shall prevail, and there to assist in extinguishing the same, or , in stopping its progress. 2 R. S. 969, 5th ed. Strays.| He is also to receive any residuary moneys that may be in the hands of persons who may have sold strays according to law; and in case such persons withhold such moneys, he is under obligation to prosecute for the same. 1 R. S. 832, 5th ed. Judgments against towns.| If judgment be rendered for any debt against any town, or the. supervisor Or THE SUPERVISOR. 11 thereof, and is not suspended by writ of error or otherwise, or is not paid and satisfied before the next annual meeting of the board of supervisors of the county, a certified copy of the docket of such judgment, or the record thereof, must be laid before the board of supervisors of the county, at some an- nual meeting thereof. To pay judgment when in funds.] If the supervisor, against whom any judgment shall have been ren- dered which shall not have been suspended by writ of error or otherwise, have sufficient moneys in his hands belonging to the town, not specially appropriated, it is his duty to pay the amount of such judgment and interest, upon the production of a certified copy of the docket, or record, to the party in whose favor such judgment was rendered, or his representatives. If the supervisor omits thus to pay such judgment, he is personally re- sponsible. 3 RK. S. 776, 5th ed. One of the town auditors.| The supervisor, together with the town clerk and justices of the peace, or any two of the justices, constitute the board of town auditors for the purpose of auditing and allowing town accounts; and it is his duty to meet with said board for the purpose of auditing such accounts, at the place of holding the last town meeting in his town, on the last Thursday preced- ing the annual meeting of the board of supervisors. of the county. Laws of 1840, ch. 305, p. 251; Vide also Laws of 1844, ch. 228; 1 R. S. 835, oth ed. As a member of such board he must assist in making a brief abstract of the names of all persons who have presented to said board accounts to be 12 Or rH SUPERVISOR. audited, the amount claimed by each of said pet- sons, and the amounts finally audited by them, which abstract is to be delivered to the clerk of the board of supervisors. Laws of 1847, ch. 455, § 24. The supervisor has the right to administer oaths to persons presenting claims before such board. Town houses.) Wherever the electors of a town have constructed a town house, the supervisor, together with the town clerk and the justice resid- ing nearest to such town house, have the control of the same. See Laws of 1847, ch. 197, § 38. Duties with reference'to schools.] Before the county treasurer shall pay the supervisor any school money,-he shall require the supervisor to deposit with him a bond with two or more sureties in the penalty of double the amount of said school money, conditioned for the faithful disbursement, safe keeping, and accounting of all money that may come into his hands. Laws of 1866, ch. 78. If he embezzles any of the money, or approprti- ates it to his own use, he may be deemed guilty of a misdemeanor. He is to make a return‘in March in each year to the county treasurer showing the amount of money in his hands, which report is for the use of ‘the school commissioner. He is to disburse the school moneys in his hands, as apportioned, upon the orders of the school trus- tees of the several districts. Inthe case of union schools, he is to pay the money appropriated thereto to the treasurer of the district, upon the order of its board of education. He is to keep a just-and true account of all school OF THE SUPERVISOR. 13 moneys received and disbursed by him, and ‘to lay the same with proper vouchers before the town officers at each annual meeting. And for this pur- pose he is to purchase a blank book, and enter therein a correct account of his receipts and dis- bursements. Within fifteen days after: the termination of his office, he is to make out an account, of all school money received and disbursed by him, and file it with the town clerk, and notify his successor of such filing. Upon receiving from his successor the certificate of the county treasurer that such suecessor has duly qualified, he shall pay his successor all school money in his hands, and file such certificate in the town clerk’s office. By his name of office he is to. sue for and recover penalties and forfeitures imposed for violations of the common school laws, and for any default or omission of any town officer or school district board or officer under the school law. Laws of . 1864, ch. 5585, title 4. He is to receive from the county treasurer the amount of school money apportioned to his town upon his filing with the treasurer the certificate of the school commissioner, and the bond above re- ferred to. Laws of 1864, ch. 5585, title 3. In the altering of @ school district.) Where persons are dissatisfied with the division or alteration of a school district and appeal from the decision of the school commissioner, and ask to have his order reversed, then the trustees of any district to be affected, by such order may request the supervisor 14 Or 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 given by the commissioner for the meeting, 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 appealed from. Such decision must 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 affected shall lie. Laws of 1864, ch. 555, as amended. On the division of a district.| When a district is parted into portions which are annexed to other districts, its property shall be sold by the super- visor of the town within which its school house is situate at public auction, after at least five days’ notice, by notices posted in three or more public places of the town in which the school house is, one of which shall be posted in the district so dis- solved. The supervisor, after deducting the ex- penses of the sale, shall apply its proceeds to the payment of the debts of the district, and apportion the residue, if any, among the taxable inhabitants of the district, in the ratio of their several assess- ments on the last corrected assessment roll or rolls of the town or towns, and pay it over accord- ingly. Id. The supervisor of the town within which the school house of the dissolved district was situate may demand, sue for, and collect, in his name of office, any money of the district outstanding in the Or THE SUPERVISOR. 15 hands of any of its former officers, or any other person ; and, after deducting his costs and expenses, shall report the balance to the school commissioner, who shall apportion the same equitably among the districts to which the parts of the dissolved dis- trict were annexed, to be by them applied as their district meetings shall determine. Id. School house sites.| So long as a district shall re- main unaltered, the site of a school house owned by it cannot be changed even by a majority of its legal voters; nor the school house be removed un- less by the consent, in writing, of the supervisor of the town or towns within which such district shall be situated, stating that, in his or their opin- ion, such removal is necessary. Id. Report to superintendent.] When required by the Superintendent of Public Instruction, the supervi- sor is to report to him any facts he may desire. Id. Condemn unfit school houses.| The supervisor, in concurrence with the school commissioner, may, by an order under their hands, reciting the reason or reasons, condemn a school house, if they deem such school house wholly unfit for use and not worth repairing. They shall deliver such order to *the trustees or one of them, and transmit a copy to the Superintendent of Public Instruction. Such order, if no time for its taking effect be stated in it, shall take effect immediately. They shall also state what sum not exceeding eight hundred dol- lars will, in their opinion, be necessary to erect @ school house capable of accommodating the chil- dren of the district. Id. To appoint trustee.| In case the office of a trustee 16 Or THE SUPERVISOR. becomes vacant, and the vacancy be not supplied by a district or neighborhood meeting within one month thereafter, the supervisor of the town within which the school house or principal school house of the district is, or within which the neighbor- hood or any part tnereof is, may, by a writing under his hand, appoint, a competent person to fill it. Such appointment to be filed with the district clerk. Id. May accept resignation of a school officer.| The super- visor may accept the resignation of any officer of a, school district. May consent to removal of warrant for school taz.] Where a warrant for the collection of a tax list has been once renewed by the trustees, they may make a further renewal with the written approba- tion of the supervisor of the town. Id. To sue trustees.| Every trustee who shall refuse or neglect to render to the district at its annual district meeting, once in each year, a just, full, and true account of all moneys received by him, and the manner in which it has been expended ; or an outgoing trustee who refuses forthwith to pay to his successor, or any other trustee of the district in office, any such unexpended balance or part of such balance remaining in his hands, shall forfeit twenty-five dollars. These penalties are for the benefit of the schools of the district, and shall be sued for by the supervisor of the town in which the school house, or school house longest owned by: the district is. Id. To appoint sealer of weights and measures.| The duty of appointing a town sealer of weights and meas- Or THE SUPERVISOR. 17 ures is now devolved on the supervisor and justices. Laws of 1851, ch. 184, p. 251. Rejected taxes.| “Whenever the Comptroller shall have rejected any tax in the first instance, or have charged the same to a county to which it should have been credited, on account of any inaccurate or imperfect description of the lands on which such tax was laid, the supervisor of the town in which such lands are situated, shall, if in his power, add to the next assessment roll of such town an accu- rate description of such lands, and, if necessary, may cause the survey of such lands at the expense ‘of the town; and the board of supervisors shall charge them with the taxes and interest in arrear, stating the tax of each year separately, and shall direct the collection thereof; and such taxes and interest shall for all the purposes of this act be considered as the taxes of the year in which the descriptions shall be perfected.” Sec. 19, ch. 298, Laws 1855. If the supervisor omits to add an accurate description of such lands to the assess- ment roll of his town, the board of supervisors must cause such arrears of taxes and interest to be levied on the valuations of the estates, real and personal, of such town, as appearing by such assess- ment roll, and direct the same to be collected with the other taxes of the same year. Laws of 1855, ch. 427, p. 785. Jury lists.] The supervisor, together with the town clerk and assessors, must meet on the first Monday of July in each third year, in such place in their respective towns as the supervisor, or, in 2 18 Or THe SUPERVISOR. his absence, the. town clerk, may. appoint, for the purpose of making a list. of persons to serve as jurors. When assembled, they proceed to select from the names of those assessed on the last assess- ment rolls of the town, suitable persons to serve as jurors. They must select male inhabitants of the town, who are not exempt from jury, service, between the ages of twenty-one and sixty years, who are assessed of personal property in their own right to the amount of two hundred and fifty dol- lars, or a freehold estate in the county, in their own right, or the right of their wives, to the value of one hundred and fifty dollars, who are also in the possession of their natural faculties, and not infirm and decrepit, and who are free from, all legal. exceptions, of fair character, of approved integrity, of sound judgment, and well informed. 3 R. §., 695, 5th ed. (Form, of list, Appendix, No. 7) File duplicates.) Duplicates of these lists. must be, filed within ten days; one in the, office of the county clerk, and the other with the town clerk. Exceptions are made in respect to some of the, above qualifications in the counties of Niagara, Erie, Chautauqua, Cattaraugus, Allegany, Genesee, Orleans, Monroe, Livingston, Jefferson, Lewis, St. Lawrence, New York, Steuben, and Franklin. 3 R. S. 695, 5th ed. Grand juries.| The supervisor must each year select a number of names of persons to serve as grand jurors, from his town. He must select, at, least a number sufficient when added to those selected by the supervisors of the several other towns, to make three hundred in all; that being ~ OF THE SUPERVISOR. 19 the number. required to be embraced in the list to be prepared by the board of supervisors. In making this selection, the supervisor is re- quired to observe the same rules in regard to the property qualifications, and character and stand- ing, that appertain to the selection of petit jurors. Above all other considerations, they must be per- sons of approved integrity, fair character, sound judgment and well informed. 3 R. 8. 1051, 5th ed. (Form, of list, Appendix, No. 8.) Care should be ob- served in making this list, to give the full name. Divide towns into election districts.| The supervisor, assessor and town clerk of each town shall meet at the town, clerk’s office in each town, on the first. Monday of October in each year, to form a board. They shall determine whether any alteration in the existing election districts. be necessary or ex-. pedient, and have power to make the same. They shall, in all cases where any town shall contain more than, five hundred electors, divide the same into a convenient number of election districts, so that each district shall be in a,compact form within their town, and shall contain not more than five hundred electors, as far as the number can be as- certained. But where any town shall contain less than five hundred electors, the board may, in their discretion, divide the same into districts. If any alteration is made by them, they shall make a cer- tificate of such alteration, exhibiting the districts as altered, and their numbers respectively ; which certificate is to be filed in the town clerk’s office. Such alteration shall not take effect until after the next general election, except in the case of the 20 Or THE SUPERVISOR. alteration, erection or division of a town, in which case it shall take effect immediately. In case of new towns.] When any town shall be formed, the supervisor, town clerk and assessor therein shall meet at the town clerk’s office, on or before the first Tuesday in September preceding the first general election to be held in such town, at ten o’clock in the forenoon, and form themselves into a board. And in case a majority of said offi- cers, for any cause, do not attend on that day, it shall be the duty of those who do attend, to adjourn to some future day, not exceeding five days, and shall immediately thereupon give notice to those officers who do not attend, of such adjournment, and to proceed in the same manner as though a majority had attended on the day appointed by law; and adjournments from time to time may be had by said officers, as occasion may require; but no such adjournment shall extend beyond the first day of October in said year. Such board, when duly organized, shall proceed to divide their town into election districts, as above directed. To give notice of time and place of election.] The said town officers, on the first Monday of October in each year, shall designate the place in each elec- tion district at which elections shall be held dur- ing. the year; and they shall give notice, written or printed, to be posted in at least eight public places in each district, containing a description of such place so designated, and of the time of open- ing and closing the poll. 1 R. 8. 423, 5th ed. When to appoint inspectors.| In case of a vacancy in the office of the inspectors, they are to be ap- Or THE SUPERVISOR. 91 pointed by the supervisor, town clerk and ‘justices of the peace, at a meeting appointed by the super- visor. Id. 425. Under the law passed in 1857, entitled “ An act to suppress intemperance and to regulate the sale of intoxicating liquors,” it is the duty of the super- visor, upon a breach of the condition of the bond given by the person obtaining a license, to prose- cute the same and recover the penalty thereof. Laws of 1857, ch. 628, §24, p. 414; 2 R. 8. 945, 5th ed. It is recommended that the supervisor, before he leaves home, to attend the annual meeting of the board of supervisors, should carefully copy his roll, and compare the same with the ori- ginal. He should also ascertain the number of acres of resident and non-resident land, and the valuation, to the end that he may be able to detect any error, that may be committed by the board, in footing the same and fixing the aggregate valua- tion, and thereby save his town or ward from un- just taxation. Not to be interested in any contract.| It shall not be lawful for the supervisor of any town to become a contractor under any contract authorized by the board of supervisors of which he is a member, or to be in any manner interested, directly or indi- rectly, either as principal or surety, in such con- tract. Nor shall he be a purchaser, or interested in any purchase, at any sale made by him, ora seller at any purchase made by him in his official capacity. Contracts in violation of these provi- sions may be declared void. 1 R. S. 839, 5th ed. 29 ‘Or Tir SUPERVISOR. As water commissioner.| By chapter 888 of Laws of 1869, the supervisor and the commissioner of highways of the several towns, and the president of any incorporated village as to lands within such village, shall be water commissioners of their re- spective towns, and have the general charge and supervision of all the dams, drains, ditches, and channels completed or constructed in said towns under said act. And, whenever it shall be neces- sary, the said water commissioners, or a majority of them, shall take proceedings similar to those authorized by the act, to open, deepen, repair, change, or do any work to maintain or keep in repair any such dams, ditches, drains, or channels, or in regard to disputes that may arise between the owners of the lands on which such works are con- structed. Under the authority of the county court, they are to maintain and keep in repair improve- ments of a nature and character similar to those authorized by the act, where such have been con- structed under some special act. They have like power and authority, when, in their judgment, it is absolutely necessary for public or sanitary pur- poses, in all cases of sub-soil or tile draining, and the owners and occupants of such lands are desir- ous of so draining, and cannot agree upon the terms or conditions upon which they shall cross the lands of different owners. And they are to make all needful rules in relation thereto. Deliver books to his successor.| Whenever the term of office of any supervisor shall expire, and another person shall be elected or appointed to such office, it shall be the duty of such succeeding supervisor, < . st Or THE SUPERVISOR. 93 immediately after he shall have entered on the duties of his office, to demand of his predecessor all the records, books, and papers under his control belonging to such office. It shall be the duty of the person so going out of office to deliver upon oath, all the records, books, and papers in his possession or under his control, belonging to the office held by him, and to pay over to his successor the balance of moneys remain- ing in his hands as ascertained by the auditors of town accounts. Upon the death of a supervisor, it shall be the duty of his executors or administrators to 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. In case the supervisor, upon demand, shall refuse to deliver up the books and papers to his successor, then such successor is to make application to a jus- tice of the supreme court, or to a county judge, to compel such delivery. 1 R. S. 839, 5th ed. 94 Or THE BoaRD oF SUPERVISORS. CHAPTER II. OF THE BOARD OF SUPERVISORS. Szcrion 1. Their powers, duties and liabilities. ‘2. Duties of their clerk. 8. Mode of procedure as a board. Section 1. THEIR POWERS, DUTIES AND LIABILITIES. Annual meeting.| The supervisors of the several cities and towns are required to meet annually, in their respective counties, for the transaction of business as a board of supervisors. They may also hold special meetings, at such times and places as they may find convenient, and may adjourn from time to time, as they may deem necessary. 1 R. S. 848, 5th ed. The time of meeting was formerly prescribed by the Legislature. The time now usually fixed, is immediately after, or at the meeting of the board of county canvassers. The board of county canvassers (hereinafter defined) are required to meet in every county of the State, except Hamil- ton, on the Tuesday next following the general November election. Make orders as to corporate property.| The board of supervisors of each county in this State, have power at their annual meeting, or at any other meeting : 1. To make such orders concerning the corpo rate property of the county as they may deem expedient. Or THE BoARD oF SUPERVISORS. 25 To audit accounts and levy taxes.| 2. To examine, settle, and allow all accounts chargeable against such county; and to direct the raising of such sums as may be necessary to defray the same. 3. To audit the accounts of town officers and other persons, against their respective towns; and to direct the raising of such sums as may be neces- sary to defray the same. And, 4. To perform all other duties which may be enjoined on them by any law of this State. Id. Majority constitute a quorum.] A majority of the supervisors of any county constitute a quorum for the transaction of business; and all questions which may arise at their meetings, must be deter- mined by the votes of the majority of the super- visors present. .1 R.S. 855, 5th ed. The boards of supervisors must sit with open doors, and all persons may attend their meetings. Id. Chairman.| They must, at each annual meeting, choose one of their number as chairman, who must preside at such meeting, and in all other meetings held during the year. In case of his absence at any meeting, the members present must choose one of their number to act as atemporary chairman. Id. Every chairman has power to administer an oath to any person, concerning any matter submitted to the board, or connected with their powers and duties. Id. . Clerk.] Each board of supervisors, as often as may be necessary, must appoint some proper per- son to be their clerk, who holds his office during their pleasure. 1 R. 8. 858, 5th ed. 26 Or rHr BoARD or SUPERVISORS. Court house and jail.] It shall be the duty of the several boards of supervisors, as often as shall be. necessary, to cause the court house and jail of their respective counties to be duly repaired at the ex- pense of such counties. Id. 859. Compensation. ] Each member of the board of super- visors is allowed as compensation, for his services and expenses in attending the meetings of the board, at the rate of three dollars per day, and eight cents per mile for all necessary travel in the dis- charge of his official duties. For making out copy assessinent roll and tax bill he is to receive three cents each name for the first hundred names, two cents per name for the second hundred names, and one cent per name for each name over two hundred, Except when attending the board of supervisors, he is to receive one dollar and fifty cents a day for each day actually and necessarily devoted by them to the service of the town in the duties of their | office. 1 R.S. pp. 836, 852, 860; Laws of 1869, ch. 855. In some of the counties an annual salary is allowed in lieu of a per diem allowance. Penalty for neglect of duty.) If any supervisor refuses or néglects ‘to perform any of the. duties which are or shall be required of him by law, asa member of the board of supervisors, he, for every such offense, forfeits ‘the sum of two narod and fifty dollars. Id. 860. ‘ In the city of New York.] Twelve supervisors are to be ‘voted for at each charter election; they are to be voted for on a géneral ticket, but only ‘six names for 8 supervisors shall be upon one ticket; the six persons receiving the highest number of ote Or THE BOARD OF SUPERVISORS, OT are to be declared elected, and the mayor is to ap- point the six persons having the next highest num- berof votes supervisors. 1. R.S.861, 5thed. The salary is fixed at two thousand dollars. Laws of 1863, ch. 199. . Pay of jurors.| It is made the duty of the boards of supervisors of the respective counties to provide for the payment of the per diem allowance, and the travel fees of grand and petit jurors who may be required to attend the courts of record within their counties. The supervisors may allow a sum not exceeding two dollars per day, and travel fees. in ‘going and returning not exceeding five cents per inile. Laws of 1866, ch. 307. Bound to allow salaries to officers.| In providing for the ‘payment of the salaries of officers when the salary is fixed by law, a member of the board has no discretion to vote against allowing the payment of the salary as it becomes due; and if he does #0, he subjects himself to the payment of the penalty denounced by the Revised Statutes ($250), against any supervisor who shall neglect or refuse to per- form any of the duties which are required of him by law as‘a member of the board, whatever may have been the motive which influenced his vote. Morris v. The People, 3 Denio, 381. And so with vegard to the amount certified to them by the town ‘auditors, their certificate is conclusive, and the supervisors are bound to levy the sums audited by them. People v. Supervisors of Queens county, 1 Hill, 195. Actions.| Actions may be brought by the board of supervisors of a county, and by the supervisors 28 Or tHE BoarpD or SUPERVISORS. of towns, to enforce any liability, or any duty en- joined by law to them or the body they represent ; and to recover any penalty or forfeiture given to them or the body they represent; and to recover damages for any injuries done to the property or rights of the bodies they represent, such actions may be brought by them, notwithstanding the con- tract or obligation on which the same is founded may have been made with their predecessors in office, and notwithstanding the right of action may have accrued previous to the time when they entered upon the duties of their office. 7 Wend. 181; 1 Cowen, 670; 2 Wend. 109; 3 R. S. 774, 5th ed. But in actions against them, they are not liable to arrest unless for some personal miscon- duct in office, or some personal liability assumed or incurred. Id. . No suit commenced by or against the board of supervisors of the county, or the supervisor of a town, is abated by the death, removal, resignation, vr expiration of the term of office for which such officer was elected. Jd. 775. To examine assessment rolls.] The board of super- visors of each county in this State, at their annual meeting, must examine the assessment rolls of the several towns in their county, for the purpose of ascertaining whether the valuations in one town or ward bear a just relation to the valuations in all the towns and wards in the county; and they may increase or diminish the aggregate valuations of real estates, in any town or ward, by adding or deducting such sum upon the hundred as may, in their opinion, be necessary to produce a just rela- Or THE BosrRD or SUPERVISORS. 29 tion between all the valuations of real estates in the county; but they can, in no instance, reduce the aggregate valuations of all the towns and wards below the aggregate valuation thereof as made by the assessors. 1 R. 8. 914, 5th ed. Lands of non-residents.| The board of supervisors must also make such alterations in the descriptions of the lands of non-residents, as may be necessary to render such descriptions conformable to the pro- visions of this chapter; and if such alterations cannot be made, they must expunge the descrip- tions of such lands, and the assessments thereon, from the assessment rolls. Id. Tax, how set down.| They must also estimate and set down in the fifth column, to be prepared for that purpose in the assessment rolls, opposite to the several sums set down as the valuations of real and personal estates, the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid asa tax thereon. Id. They must also add up and set down the aggre- gate valuations of the real and personal estates in the several towns and wards as corrected by them ; and cause their clerk to transmit to the Comptroller by mail a certificate of such aggregate valuations, showing separately the aggregate amount of real and personal estate in each town or ward as cor- rected by the board. Id. Error in assessment.| If it shall appear on petition of the assessor that any real estate has been as- sessed the year previous for an amount less than what such land was assessed by the assessor, the board of supervisors may re-assess such land, upon 30 Or tHE BoAaRD oF SUPERVISORS. a valuation equal to the difference between the actual valuation and the valuation at which it was assessed by mistake; and at such rate per cent as was imposed upon the. real estate in the town in the year in which said mistake occurred. Laws 1868, ch. 575. Corrected assessment.] They must cause the cor- rected assessment roll of each town or ward, or a copy thereof, to be delivered to each of the super- visors of the several towns or wards, who must deliver the same to the clerk of their city or town, to be kept by him for the, use of such city or town. 1 R. S. 914, 5th ed. The boards of supervisors of the several counties of this State must cause the corrected assessment roll of each town or ward in their respective coun- ties, or a fair copy thereof, to be delivered to the collector of such town or ward, on or before, the fifteenth day of December, in each year. Id, Warrant to be annexed.] To each assessment roll, so delivered toa collector, a warrant, under the hands and seals of the board of supervisors, or of a majority of them, must be annexed. When the warrant is directed to. the collector of a town, it shall direct the collector, out of the moneys so to be collected, to pay— 1. To the county treasurer such sum as shall have been raised for common schools. 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 pro- Or THE BoARD or SUPERVISORS. 31 vided in the county for the reception of the poor, such sum as shall have been raised for the support. of the poor of such town. 4, To the supervisor of the town all other mon- eys which shall have been raised therein to defray any other town expenses; and ie 5. To the treasurer of the county the residue of the money s0, to be collected. 1 R, S. 916, 5th ed., as amended. In all cases, the warrant must authorize the col- lector, 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 must require all payments therein specified, to be made by such collector, on or before the first day of February then next ensuing. Id, 915. To send, account to county treasurer.] As soon as the board of supervisors have sent or delivered the rolls, with such warrants annexed, to the collect- ors, they must, 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 county treasurers, on receiving such ‘account, must charge to each collector, the sums to, be collected by him. a. lector refuses to execute his oad or . the supervi- sor neglects to file it within the time required by law, and if no new collector shall have been ap- 32 Or THE BoARD OF SUPERVISORS. pointed or qualified, the board of supervisors are empowered to deliver the assessment roll, with the warrant annexed, to the sheriff of the county, who shall proceed to collect the taxes. Laws of 1857, ch. 585. Cities.| Whenever the laws respecting cities di- rect the moneys assessed for any local purpose, to be paid to any person or officer, other than those named in the preceding section, the collector's warrant may be varied accordingly, so as to con- form to such alteration. Id. Whenever any board of supervisors make out any tax list and warrant, they are required not to add thereto the fees of the collection, but such fees are to be collected as prescribed by sections 29 and 30 of the Laws of 1845, chapter 180, as follows: For all sums paid within the thirty days after the collector gives notice of the time and place where he will receive voluntary payments of taxes, the collector is entitled to receive one per cent, and for those not paid within such thirty days, five per cent. But in all cases where the aggregate amount to be collected by warrant, when put into his hands, does not exceed two thousand dollars, the collector is entitled to receive two per cent fees on all vol- untary payments made to him. Id. To call meetings of the assessors and collectors.| In those cases where the Comptroller notifies the board of supervisors of the imperfections in the returns, respecting non-resident lands, it becomes the duty of the board to designate a time and place where the assessors and collector of the town from which Or THE BOARD oF SUPERVISORS. 833 such imperfect returns have been made, must meet to correct such returns. The board must give the assessors and collector notice of the time and place designated. 1 R. S. 949, 5th ed. Rejected taxr.| Whenever the Comptroller shall have rejected any tax in the first instance, or have charged the same to a county to which it shall have been before credited, on account of any inac- curate or imperfect description of the lands on which such tax was laid, the supervisor of the town in which such lands are situated, shall, if in his power, add to the next assessment roll of such town, an accurate description of such lands; and the board of supervisors must charge them with the taxes and interest in arrear, stating the tax of each year separately, and direct the collection thereof. And such taxes and interest must be considered as the taxes of the year in which the descriptions shall be perfected. Id. 927. If an accurate description of such lands shall not have been added by such supervisor, to the assess- ment roll of his, town, the board of supervisors must cause such arrears of taxes, and the interest thereon, to be levied on the valuation of the estates, real.and personal, of such town, as appear- ing by such assessment roll, and must direct the same to be collected with the other taxes of the same year. Id. If the town in which such taxes were originally assessed, has been divided since such assessment, then such taxes and interest must be apportioned by the board of supervisors among the towns, in- cluded within the limits of such original towns, in 3 84 Or THE BOARD OF SUPERVISORS. such equitable manner as they may deem proper Id. It is provided, that whenever it shall be made t appear to the Comptroller, that any tax returne as unpaid, was, previously to such return, paid t the collector or county treasurer, the Comptrolle may cancel such tax on the books of his office and if the same shall have been also paid into th treasury, he may cause it to be repaid out of th treasury, to the person by whom such paymen was made. Whenever any tax is so canceled by the Comp troller, he must transmit an account thereof to th supervisors of the proper county, who are require: to cause the amount of such tax, with the interes thereon, to be collected of the collector or count: treasurer who made such erroneous returns, ani to be paid into the treasury of the State. Seel A S. 928, 5th ed. To report defaulting assessors and clerks.| The board of supervisors of the several counties, at ever annual meeting, must transmit to the Comptrolle the names and places of abode of the town clerk and assessors, in their respective counties, wh have willfully refused or neglected to perform th duties required of them under the law respectin taxes; and the Comptroller thereupon gives notic to the district attorneys of the proper counties, t the end that they may prosecute such delinquen town clerks and assessors for the penalties incurre by them. 1 R. S. 948, 5th ed. To receive lists relating to highway labor.] It is th duty of the supervisors of the several towns t Or THE BoaRD oF SUPERVISORS. 35 receive the lists of the overseers of highways, when delivered pursuant to the statute relating to non-resident highway labor unpaid, and to lay the same before the board of supervisors of the county. And they shall cause the arrearages for highway labor to be levied and collected in the same man- ner as contingent charges of the county are levied and collected. Laws of 1868, ch. 791. Equalization of assessments.] In regard to the equal- ization of assessments, the Supreme Court decided in the case of Van Rensselaer v. Whitbeck, 7 Barb. 133; that it was the duty of the board of super-: visors to examine the assessment rolls returned to them, for the single purpose of ascertaining whether the valuations of real estate in one town or ward bear a just relation to those in the other towns and wards in the county ; and if they do not, the board is authorized to change such valuation so as to produce such relation. Such board has also autho- rity to make any alterations in the description of the lands of non-residents, so as to make such descriptions conformable to law. To these objects the power of review vested in the board is limited. The assessment rolls being returned to them, con- taining the names of the persons to be taxed, and the taxable property, and the assessors’ valuation of such property, it is the duty of the supervisors, after having examined and corrected the valua- tions and the descriptions of the lands of non-resi- dents, to proceed to annex the tax list. No mere irregularity in the proceedings of the assessors would justify the supervisors in omitting the dis- charge of this duty. 86 Or THE Boarp or SUPERVISORS. Execution not to issue against board.| When a judg- ment is recovered against the board of supervisors, no execution can be awarded or issued thereupon, unless the same shall be rendered for the costs of a suit commenced by them in their individual names. 2 R. S. 776, 5th ed. County charges as defined by statute.] The following are deemed county charges : 1. The compensation of the members of the board of supervisors, of their clerk, and of the county treas- urer. 2. The fees of the district attorney, and all ex- penses necessarily incurred by him in criminal cases arising within the county. 8. The accounts of the criers of the several courts within the county for their attendance in criminal cases. 4, The compensation of sheriffs for the commit- ment and discharge of prisoners on criminal pro- cess within their respective counties. 5. The compensation allowed by law to consta- bles for attending courts of record, and reagonable compensation to constables and other officers for executing process on persons charged with criminal offenses; for services and expenses in conveying eriminals to jail; for the service of subpoenas issued by any district attorney; and for other services in relation to criminal proceedings for which no spe- cific compensation is prescribed by law. 6. The expenses necessarily incurred in the sup- port of persons charged with or convicted of crimes, and committed therefor to the several jails of the county. Or THE BoARD o¥r SUPERVISORS. 37 7. The sums required by law to be paid to pros- eeutors and witnesses in criminal cases. 8. The accounts of the coroners of the county | for such services as are not chargeable to the per- sons employing them. 9. The moneys necessarily expended by any county officer in executing the duties of his office in cases in which no specific compensation for such services is provided by law. 10. The accounts of the county clerks for ser- vices and expenses incurred under the sixth chap- ter of this act. 11. All charges and accounts for services ren- dered by any justice of the peace, under the laws for the relief and settlement of the poor of such county, and for their services in the examination of felons not otherwise provided for by law. 12. The sums necessarily expended in each eounty in the support of county poor houses and of indigent persons whose support is chargeable to the county. 13a The sums required to pay the bounties allowed by law for the destruction of wolves and other noxious animals and chargeable to the county. : 14. The sums necessarily expended in repairing the court houses and jails of the respective counties. 15. The contingent expenses necessarily incur- red for the use and benefit of a county; and 16. Every other sum directed by law to be raised for any county purpose under the direction of a board of supervisors. 17. Accounts of sheriffs for paying the fees of 388 Or rHE BOARD OF SUPERVISORS. clerks of counties for drawing grand juries, for attending the drawing of grand juries, and for summoning constables to attend courts, shall here- after be presented to and audited by the boards of supervisors of the counties respectively in which such service shall be rendered, and such accounts shall not hereafter be chargeable to this State. 1 R. S. 385, 5th ed. 902. The expense of printing the calendars of the several courts of record in the State, excepting the city and county of New York, shall be a county charge, and shall be audited and allowed by the board of supervisors. Laws of 1862, ch. 86. County judges.] The salary of the county judge shall be paid by the county, and at the close of each quarter. 1 R. S. 908, 5th ed. Surrogates.] Any separate officer elected to per- form the duties of the office of surrogate shall receive an annual salary, which shall be fixed by the board of supervisors, and paid at the close of each quarter by the county in which he shall be elected, and such salary shall not be increased or diminished during his continuance in office. Id. Surrogates’ ofice.| The board of supervisors of each county shall provide the surrogates’ court with rooms, fuel, lights, and stationery suitable and sufficient for the transaction of its business; if the board neglect to do so, the court may direct the sheriff to do so, and the expenses incurred will be a county charge. Laws of 1867, ch. 782. Surrogates’ court.| The board of supervisors of each county shall provide the surrogates’ court of such county with rooms, fuel, lights, and stationery, Or THE BOARD oF SUPERVISORS. 839 suitable and sufficient for the transaction of its business. Officer discharging the duties of judge and surrogate.] All local officers elected in any county of this State to discharge the duties of county judge and surrogate, and exercise such other powers in spe- cial cases as may be provided by law, shall, for their services respectively, be paid by the county in which they shall be elected, such reasonable compensation as the board of supervisors of such’ county may deem proper to allow. 1. R. 8. 903, 5th ed. Bozes for accounts.| The board of supervisors may provide boxes with suitable inscriptions to be kept in the office of the county clerk, in which shall be placed all accounts against the county duly veri- fied. Laws of 1862, ch. 245. When board may be sued.| It has been seen in the foregoing pages that the board of supervisors have a right to sue and are liable to be sued, it there- fore becomes an interesting matter of inquiry to know for what they may be sued. Before we in- vestigate that question, it may be well to allude to some general principles applicable to such bodies which have been settled by judicial decisions. They are a judicial body, constituted by law to decide in all matters of account between individ- uals and the public body composing the county which they represent. Brady v. The Supervisors of New York, 2 Sand. Rep. 472; Wilson v. Supervisors of Albany, 12 J. R. 414; The People v. Lawrence, 6 Hill, 244; Ex parte Lynch, 2 Hill, 45. Like other judicial bodies, they may be put in motion by man- 40 Or THE BoAaRD or SUPERVISORS. damus; but in the exercise of their discretion, if they allow a part of a claim and reject a part, a mandamus even will not lie to compel the allowance of the rejected part. The People v. Supervisors of Albany, 12 J. R. 414. Sitting in the capacity of a board of arbitrators or judges, it is obvious that it would be inconsistent to sue them to recover a claim, the merits of which they alone have the right to pass upon. This discretionary or judicial power has relieved them from the burthen of a great variety of suits, which otherwise would no doubt be brought against them. It has been sup- posed by some that the Revised Statutes gave scope enough to enable individuals to bring suits against the county for any claim, cause of action or controversy whatever, although the same may be an account which could be allowed as a county charge. But in the case above cited from 2 San- ford, Chief Justice Oakley remarks: That the stat- ute in question was intended to provide a remedy against the county for such causes of action (and no other), as could not be presented to, and exam- ined and allowed by the board of supervisors as county charges. Of this class would be claims for malfeasance of county officers, and claims arising from costs for which the county may be liable. Suits may be brought against them to adjust such a controversy, or claim, or cause of action as can- not be settled and adjusted on the application of the party in the exercise of the ordinary powers of the board, and which is not a county charge until it passes into judgment. County charges defined.] As to what is a county Or THE BOARD oF SUPERVISORS. 41 charge, the same judge remarks, that wherever ser- vices have been rendered which are beneficial to a county, and no specific compensation is provided for the same by law, they shall be deemed contin- gent charges against the county. Bright v. Super- visors of Chenango, 18 J. R. 242; Mallory v. Super- visors of Cortland, 2 Cow. 583; The People v. Supervi- sors of Albany, 12 Wend. 257. The doctrine which seems to be established in the case of Brady v. The Supervisors of New York, 2 Sandford S. C. Rep. 460, is this: That no action can be sustained against a board of supervisors for refusing to audit an account in any case. Mandamus.] The only mode ‘provided for putting in motion such a tribunal, is by writ of mandamus, and that will not be granted to compel or dictate what judgment or decision shall be given. The following authorities decide when a man- damus will, and when it will not be granted: The People v. Supervisors of Albany, 12 Wend. 257; The People v. Supervisors of Columbia, 10 id. 363; The People v. The Mayor, &c. of New York, 10 id. 393; The People v. Supervisors of Dutchess, 9 Wend. 508; The People v. Supervisors of Westchester, 12 Barb. 446; The People v. Edmonds, 15 Barb. 529; Bright v. Cnenes af Chenango, 18 J. R. 242; Hull v. Supervisors of Oneida, 19 J. R. 259; The People v. Supervisors of Cayuga, 2 Cow. 530; The People v. Supervisors of New York, 1 '* Hill, 862; The People v. Supervisors of Ulster, 3 Barb. 332; The People v. Supervisors of St. Lawrence, 5 Cow. 292: The People v. Supervisors of Livingston, 12 How. Pr. 204; S.C. 26 Barb. 118; The People v. Supervisors of Chenango, 8 N. Y. 317; The People v. Supervisors of Schenectady, 35 Barb. 408; The People v. Supervisors of 42 Or rue BoARD OF SUPERVISORS. Richmond, 20 N. Y. 252; The People v. Supervisors of New York, 21 How. Pr. 322; affirmed, 22 id. 71; The People v. Supervisors of Cortland, 24 How. Pr. 119; The People v. Supervisors of Richmond, 28 N. Y. 112; The People v. Supervisors of New York, 32 N. Y. 473. A mandamus will not be granted to compel the reversal of a decision already made. Whenever an inferior tribunal is clothed with discretion, superior cannot dictate how that discretion shall be exercised. Elkins v. Atheran, 2 Denio, 191; The People v. The Judges of Dutchess, 20 Wend. 658; See also 12 J. R. 414; 19 J. R. 259; 1 Hill, 362, above cited. But if inferior tribunals that have the power to act, refuse to entertain a question addressed to their discretion, in cases where the law enjoins them to do the act required, the court will grant a mandamus to compel obedience to the law, where no other remedy exists. 19 J. R. 259; 1 Hill, 50, above cited. . After the supervisors of a county have passed upon the account of a constable for the expense of removing paupers, and have allowed a part and disallowed a part, a peremptory mandamus direct- ing them to audit and allow the account will not be granted on the ground of the improper rejection of a part of the account. 12 J. R. 414. A mandamus will be granted to compel the board of supervisors of the county to allow the account of the clerk of the county, for advances made by him in purchasing books for records, etc., sending notices to judges, etc.; such services being required by law of the clerks of counties, and no Or THE BosrpD or SUPERVISORS. 43 specific compensation provided for them, are prop- erly chargeable to the county, and should therefore be allowed and paid. 18 J. R. 242; See also ex parte Lynch, 2 Hill, 45. And where a statute directs the supervisors of a county to levy and collect a certain amount of money as a county charge, a mandamus will be granted to compel them to do it. The People v. Supervisors of Columbia, 10 Wend. 363. Charges of counsel defending poor persons charged with crime.| It has been decided by the courts in Iowa, Hail v. Washington County, 2 Greene’s Rep. 473, that a claim for services rendered by an attorney or counsellor in defending a person charged with crime, in obedience to the order of a court assign- ing counsel for such persons, is properly a county charge, and should be allowed by the board of supervisors. In that case, chief justice Williams remarks, “ that if attorneys as officers of the court have obli- gations under which they must act professionally, they have also rights to which they are entitled, and which they justly claim in common with other men in the business of life. Among these rights, that of reasonable compensation for services ren- dered in their profession is justly to be considered.” Actions against counties in cases where they are allowed, must be brought against the board of su- pervisors of the county. 1 R. 8S. 901, 5th ed. Provide court rooms.| The board of supervisors must provide the general term of the supreme court, the circuit courts, the courts of oyer and terminer, special terms, county courts, and the 44 Or tHE BoARD oF SUPERVISORS. superior court of the city of New York, with rooms, attendants, fuel, lights and stationery, suitable and sufficient for the transaction of their business. If they neglect, the court may order the sheriff to do so, and the expense, when certified by the court, becomes a county charge. Sections 28 and 51, Code of Procedure. Legislative powers.] Supervisors have now become toa certain extent legislators. The statute enacted under article third, section seventeen of the Con- stitution of 1846, conferring legislative powers upon boards of supervisors, has been found to be very convenient and valuable in its operation. As its convenience begins to be more understood, and the local benefits derived from its enactment more generally diffused, future legislation will no doubt further enlarge its scope. The act of 1849, conferring legislative powers upon this board, is as follows: ; Power to alter the bounds and to erect new towns and file map.| §1. The boards of supervisors of the several counties in this State, the county of New York excepted, at their annual meeting, shall have power within their respective counties, by a vote of two-thirds of all the members elected, to divide or alter in its bounds any town, or erect a new town, but they shall not make any alterations that shall place parts of the same town in more than one assembly district; upon application to the board as hereinafter provided, of at least twelve freeholders of each of the towns to be affected by the division, and upon being furnished with a map and survey of all the towns to be affected, showing Or THE BOARD OF SUPERVISORS. 45 the proposed alterations, and if the application be granted, a copy of said map, with a certified state- ment of the action of said board thereunto annexed,, shall be filed in the office of the Secretary of State, and it shall be the duty of the Secretary to cause the same to be printed with the laws of the next, legislature after such division takes place; and eause the same to be published in the same manner ss other laws are published. Notice to be pasted and published.| § 2. Notice in writing of such intended application subscribed by not less than twelve freeholders of the town.or towns to be affected, shall be posted in five of the most public places in each of the towns to be affected thereby, for four weeks next previous to such application to the board of supervisors, and a copy of such notice shall also be published for at least six weeks successively immediately before the meeting of the board of supervisors, at which the application is to be made, in all the newspa- pers printed in the county, not exceeding three in number. Name of new town to be designated and first meeting appointed.| § 3. Whenever the board of supervisors shall ereet a new town in any county, they shall designate the name thereof, the time and place of holding the first annual town meeting therein, and three electors of such town whose duty it shall be to preside at such meeting, appoint a clerk, open and keep the polls, and exercise the same powers as justices of the peace when presiding at town meetings; and in case any of the said electors shall - refuse or neglect to serve, the electors of the said 46 Or THE BoaRpD or SUPERVISORS. town present at such meeting, shall have power to substitute some elector of said town, for each one so refusing or neglecting to serve. Notice of the time and place of such town meeting, signed by the chairman or clerk of the board of supervi- sors, shall be posted in four of the most public places in said town, by the persons so designated to preside at such town meeting, at least fourteen days before holding the same. They shall also fix the place for holding the first town meeting in the town or towns from which such new town shall be taken. But nothing in this act shall affect the rights or abridge the term of office of any justice of the peace or other town officer in any such town, whose term of office has not expired. § 4. The said boards of supervisors shall have power, and they are hereby authorized: Lands may be bought to erect poor houses on.] 1. At any meeting thereof lawfully assembled, to pur- chase for the use of said county, any real estate, necessary for the erection of buildings, and for the support of the poor of such county. To erect court house, &c.] 2. To purchase any real estate necessary for a site for any court house, jail, clerk’s or surrogate’s office, or other public county building in said county. Sites to be fixed.] 3. To fix upon and determine the site of any such buildings, where they are not already located. Sale of lands.] 4. To authorize the sale or leasing of any real estate, belonging to such county, and prescribe the mode in which any conveyance shall be made. OF THE BOARD oF SUPERVISORS. 4” New sites.| 5. To remove or designate a new site for any county buildings, when such removal shall not exceed one mile. Erection of buildings.] 6. To cause to be erected necessary buildings for poor houses, jails, clerk’s and surrogates’ offices or other county buildings, and prescribe the manner of erecting the same. Raising of money by taz.] 7. To cause to be raised by tax upon such county any sum of money to erect any of the buildings mentioned in this act, not exceeding the sum of five thousand dollars in any one year. ' Borrowing money for county use.| 8. To borrow money for the use of such county, to be expended in the purchase of any real estate, or for the erec- tion of any such buildings, and to provide for the payment thereof, with interest, by tax upon such county, within ten years from the date of such loan, in yearly installments or otherwise. For town use.] 9. To authorize any town in such county, by a vote of such town, to borrow any sum of money not exceeding four thousand dollars in one year, to build or repair any roads or bridges in such town, and prescribe the time for the payment of the same, which time shall be within ten years, and for assessing the principal and interest thereof upon such town. Poor.] 10. To abolish or revive the distinction between the town and county poor of such county. Annual meeting.] 11. To fix the time and place of holding their annual meetings. Collection of taxes.] 12. To extend and determine by resolution, at their annual meeting, the time: 48 Or THE BoARD OF SUPERVISORS. when each collector in said county shall make return to the county treasurer; but such time shall in no case extend beyond the first day of March then next. Laws to destroy wild beasts, thistles, &c.| 13. To make such laws and regulations as they may deem necessary, and provide for the enforcing of the same, for the destruction of wild beasts, thistles and other noxious weeds, to prevent the injury and destruction of sheep by dogs, and to levy and en- force the collection of any tax upon dogs, and to direct the application of such tax, and to provide for the protection of all kinds of game, of shell and other fish within the waters of their respective counties; and all laws of this State now existing in relation to preserving or destroying, killing and taking wild beasts or birds, fish, eels, and shell fish, are hereby repealed, such repeal to take effect on the first day of January, in the year eighteen hundred and fifty. County officers to report.] 14. To require any county officer, or any officer whose salary ia paid by the county, to make a report under oath to them, on any subjects or matters connected with the duties of their offices; and the said officers are hereby required to make such report wheneven called upon, by resolution of any such board; and if any such officer neglect or refuse to make such report, he shall be deemed guilty of a misdemeanor. Powers in the fourth section, by what vote to be exer- cised.] § 5. None of the powers prescribed in the last section shall be exercised except by a vote of a majority of all the members elected in the county, . Or THE Boarp or SUPERVISORS. 49 nor shall such power be exercised under the fifth, tenth and thirteenth subdivisions of said section, without a vote of two-thirds of all the members elected to such boards. Location of public buildings may be changed.] §6. The boards of supervisors shall also have power within their respective counties to change the location of court houses, jails, clerks’ offices, surrogates’ and treasurers’ offices, or other public buildings, when the distance shall not exceed one mile, upon notice having been given, signed by at least twelve free- holders, for six successive weeks immediately be- fore any meeting of such board, and specifying the new site, and published in some newspaper printed in the county; but the power granted in this sec- ‘tion for the removal of public buildings where the distance exceeds one mile shall not be exercised, unless at the next annual meeting after the publi- cation of the aforesaid notice, a resolution shall be passed to change the site of the building or build- ings to the place mentioned in said notice, by a vote of two-thirds of all the members elected, and then only upon said resolution being published for at least six weeks successively in some newspaper printed in the county, immediately previous to the next annual meeting of the supervisors, when, by a vote of two-thirds of all the members elected, the said resolution, being again passed, shall go into effect. Every resolution to be signed and recorded.] §7. Every resolution of any board of supervisors, passed in pur- suance of the provisions of this act, shall be signed by the chairman and clerk of such board, and be 4 ‘ 50 Or THE Boarp or SUPERVISORS. recorded in the book of miscellaneous records of such county. Securtties to be given for loans.] § 9. When moneys are loaned by the Comptroller to any county, the treasurer thereof shall execute his official bond for the payment thereof; and when loaned to any town, the supervisor thereof shall execute his official bond in like manner. Allowance to supervisors for travel, §c.] § 10. Each supervisor shall receive over and above the per diem compensation now allowed by law eight cents per mile for all necessary travel in the discharge of his official duties, and three cents for each name (for making a copy of the assessment roll of his town and making out the tax bill to be delivered to the collector), for the first hundred names, two cents per name for the second hundred names, and one cent per name for each name over two hun- dred. But no per diem allowance shall be made to any supervisor while employed in making out such copy or tax. Repeal.] §11. Nothing in this act contained shall abridge the powers of any board of supervisors which they now possess, and which are not incon- sistent with the provisions of this act, and all acts and parts of acts inconsistent with the provisions of this act are hereby repealed. 1 R. S. 849, 5th ed. Solitary cells.}] They shall also cause to be pre- pared within the jails of their respective counties, or elsewhere, at the expense of such counties, 80 many solitary cells for the reception of convicts who may be sentenced to punishment therein, as Or THE BOARD oF SUPERVISORS. 51 the county court of the county may direct. 1 R. _S. 859, 5th ed. Special commissioners.| By a law of 1838, autho- rity was conferred upon boards of supervisors to appoint special commisstoners to lay out public high- ways in those cases where the board is satisfied that the road is an important one, and the autho- rity conferred upon commissioners of highways can- not or will not be exercised.. But, by a provision made in 1848, this power cannot be exercised un- less the applicant for the road proves to the board the service of notice in writing on a commissioner of highways, in each town through and into which such highway is intended to be laid, six days pre- vious to the application, specifying the object of the application and the names of the commission- ers. Laws of 1848, ch. 164; 1 R.. S. 849, 5th ed. . They have the power to provide for the payment to such special commissioners for their time and expenses. Id. To publish accounts.] By the Laws of 1839, it is made the duty of the board of supervisors of each county in the State to publish, in one or more pub- lic newspapers in such county, the name of each individual who shall have had any account audited and allowed by said board, the amount claimed and the amount allowed, and also their proceedings upon the equalization of the assessment roll. Laws of 1839, ch. 369. Blind.] The supervisors of any county from which pupils are sent to the “New York Institution for the Blind,” whose parents are unable to furnish them with suitable clothing, are retyuired, while 52 Or THE BoARD oF SUPERVISORS. such pupils are under instruction, to raise a sum of money for the clothing of such pupils, not exceed- ing twenty dollarsin any one year. Laws of 1839, ch. 200; 2R. S. 374, Sthed. They are required to raise the same amount for deaf and dumb pupils. Laws of 1838, ch. 244. It is also made the duty of the boards of super- visors to allow reasonable compensation to. clerks and sheriffs for services under the act for procur- ing statistical information concerning convicts, passed March 29, 1861. Laws of 1861, ch. 97. To provide for publishing local laws.| The board of supervisors in each county are bound to provide for the publication of all general laws passed by the Legislature, and also such local laws as are pre- scribed by chapter 280 of the Laws of 1845; such , publication to be in two newspapers printed in each county, if there be as many. Laws of 1846, ch. 280; 1 R. S. 460, 5th ed. To fix salary of county treasurer.| The board of supervisors are also required to fix the compensa- tion to be paid to the county treasurer in lieu of the fees formerly allowed. Laws of 1846, ch. 189. They are also to approve his bond, fix the amount of security to be given, and may require him to renew the same from time to time. Laws of 1859, ch. 165. May fill vacancies.| The board has the power also to appoint a county treasurer, whenever a vacancy occurs in that office. Laws of 1848, ch. 136. To examine securities held by county treasurer] It is also made their duty to examine into the situation of the securities and money in the hands of the Or THE BoARD OF SUPERVISORS. 53 county treasurers, and to ascertain whether such moneys are securely and safely kept, deposited, or invested ; and to see that such securities are ade- quate and safe. Laws of 1848, ch. 277. To appoint time for holding town meetings.| They are also required to appoint the day for holding town meetings in the several towns. They are required to designate some day between the first day of February and the first day of May, in each year. Every town in the county must hold its town meeting on the same day, and when fixed cannot be changed under three years from that.time. Laws of 1839, ch. 389; 1 R. S. 815, 5th ed. Plank and turnpike roads.] It is made their duty to appoint inspectors of turnpike roads, Laws of 1848, ch. 45, and inspectors of plankroads, Laws of 1847, ch. 210; also Laws of 1849, ch. 250; and to determine whether an application for the construc- tion of a plankroad shall be granted. To separate the office of county judge and surrogate.| Tn all cases where any county in this State, except the city and county of New York, shall have a pop- ulation exceeding forty thousand, the board of su- pervisors therein, at any meeting of such board, may, by a resolution thereof, provide for the elec- tion of an officer other than a county judge, who shall perform the duties of the office of surrogate therein. Laws of 1847, ch. 276, p. 306. Such board also has power to separate the office of surrogate from that of county judge, and to fix the salary for the respective offices of county judge, surrogate, special county judge, and local officer. To fix the salary of district attorney.] The board of 54 Or THE BoarD oF SUPERVISORS. supervisors are authorized to fix the amount of compensation to be paid the district attorney for his services; and the salary, when so fixed, shall not be increased or diminished. during the term for which the district attorney has been or may be elected. 1 R. S. 891, 5th ed. To pay for guarding jatls.] Such board has the ‘power, under the act entitled “An act to enforce the laws and preserve order,” passed April 15th, 1845, to cause to be levied and collected as other county charges are levied and collected, such amount as shall have been audited by the Comp- troller to defray the expense that may have been incurred in guarding and protecting jails. They are authorized to purchase disinfectants and the means of applying the same in the jails in their respective counties. Laws of 1868, ch. 599, p. 1235. Accounts for relief of poor in Livingston county.] A law was passed in 1848, see ch. 334, p. 384, of the laws of that year, for the temporary relief of the poor of the county of Livingston ; and in that and in all other counties where they avail themselves of the provisions of that act, it is made the duty of the board of supervisors to cause to be levied the several claims by that act authorized upon the towns affected thereby. By the same act, it is made the duty of the board to examine and audit the accounts of the superintendents of the poor. - In case of vacancy may appoint superintendents of poor and county treasurer.] They have the power also to appoint superintendents of the poor and county treasurers in those cases where a vacancy occurs in those offices, but in no other case. Laws of 1847, Or THE BoaRD oF SUPERVISORS. 55 ch. 498, p. 740. It is their duty also to fix the pen- alty of the bonds of the superintendents of the poor. Laws of 1850, ch. 12, p. 16. The board may direct that only one superintendent of the poor be elected who holds his office for three years. 2 R. S. 839, 5th ed. And they may increase the num- ber of superintendents from one to three. Laws of 1862, ch. 298, p. 499. Superintendent to give bond.] Every person here- after elected to the office of superintendent of the poor shall, within ten days after his election, give a bond to the supervisors, with two or more suffi- cient sureties, to be approved by the board of super- visors, and in such sum as they shall direct, condi- tioned that such person shall faithfully execute the duties of his office, and shall pay, according to law, all moneys which shall come to his hands as super- intendent of the poor, and render a just and true account thereof to the board of supervisors. 22.8. 841, bthed. _ Such bond, with the approbation of the board ot supervisors indorsed thereon by their clerk, shall be filed in the office of the county clerk. Id. Idle and truant children.] The board is required to provide for the clothing, support, and instruction of such idle and truant children as are defined by the Laws of 1853. Laws of 1853, ch. 185, p. 358; 2R. 8. 379, 5th ed.. _ To tax rents.] In those counties where rents are reserved in leases in fee, or for one or more lives, or for a term of years exceeding twenty-one years, the board of supervisors are required to assess the taxes to be raised for county, town, and State pur- 56 Or THE BoARD OF SUPERVISORS. poses upon the persons entitled to receive such rents, within the town or ward where the lands upon which such rents are reserved are situated, in the same manner as they assess any personal estate of the inhabitants of such town. See Laws of 1846, ch. 327, p. 466; 1 R. S. 940, 5th ed. Special meetings.| A majority of the board can compel a special meeting by presenting a written request to that effect to the clerk of the board. Laws of 1838, ch. 314, p. 314; 1 R. S. 849, 5th ed. Not to allow accounts to be withdrawn.] Whenever ‘an account is presented to the board of supervisors, it becomes their duty to number the same, and cause to be entered in their minutes the name of the person by whom presented, and the time of its presentation ; and they are prohibited by statute from allowing that account to be withdrawn from the custody of the board or their clerk, except to be used as evidence upon a judicial trial or proceed- ing; and, after being so used, it must be forthwith returned. Laws of 1845, ch. 180, § 28; 1 R. 8. 856, 5th ed. Unpaid taxes on lands of non-residents, how collected.] If the taxes on any farm or lot of land assessed to a resident are returned as unpaid, in consequence of such premises becoming vacant by the removal of the occupant before the collection of the tax imposed thereon, or in default of goods and chat- tels of the occupant to satisfy such tax, the super- visor of the town in which such land was assessed must add a description thereof to the assessment roll of the next year in the part appropriated to taxes on lands of non-residents, and charge the Or THE BoarD or SuPERVISoRS. 57 same with the uncollected tax of the preceding year; and the same proceedings must be had thereon, in all respects, as if it were the land of a non-resident, and as if such tax had been laid in the year in which the description issoadded. Sec. 5, ch. 298, Laws of 1850; 1 R. S. 924, 5th ed. Losses by default of collector.] All losses sustained by the default of the collector of any town or ward are chargeable on such town or ward. All losses sustained by the default of the treasurer of any county in the discharge of the duties imposed by this act are chargeable on such county. And the several boards of supervisors must add such losses to the next year’s taxes of such town or ‘gounty. Sec. 25, ch. 288, Laws of 1850; 1 R. S. 948, Sth ed. To furnish maps.| Whenever the Comptroller, pre- paratory toa sale of lands for taxes, deems it neces- sary, in order to test the correctness of the descrip- tions thereof, he may apply to the board of super-. visors of any county for maps of any tracts of land charged with taxes, and returned from such county. And the board of supervisors to whom such appli- cation shall be made must furnish such maps at the expense of the county, if they can be procured ; and if not, they must then furnish such descrip- tions of the lands as they can obtain, with a state- ment of the quantity in each subdivision, if the same be divided. Sec. 44, ch. 298, Laws of 1850; 1 R. 8. 932, 5th ed. To appoint county sealer.] The board of supervisors of each county are required at their annual meet- ing to appoint a county sealer of weights and meas- 58 Or THE BoARD OF SUPERVISORS. ures, who holds his office during the pleasure of the board. 2 R. S. 829, 5th ed. The supervisors of each county must rdvide for procuring the proper standards of weights and measures for their respective counties, and for each of the towns therein; and all expenses directly in- curred in furnishing the several cities, counties, and towns with standards, or in comparing and adjust- ing those already in their possession, must be borne by the respective cities, counties, and towns for which such expense may have been incurred. Laws of 1851, ch. 184, secs. 20 and 24; 2 R. S. 830, 5th ed, Fees in criminal proceedings, by whom paid.| All fees and accounts of magistrates and other officers for criminal. proceedings, including cases of vagrancy, must be paid by the several towns or cities where the offense may have been committed, and all ac- counts rendered for such proceedings must state where such offense was committed, and the board of supervisors must assess such fees and accounts upon the several towns or cities designated by such accounts; but when any person is bound over to the oyer and terminer, or court of sessions, or com- mitted to jail to await a trial in either of said courts, the costs of the proceedings had before the single magistrate, are chargeable upon the towns or cities as aforesaid, and the costs of the proceedings had after the person shall have been so bound over or committed, are chargeable to the county; but no- thing herein contained applies to cases of felonies, nor where the proceedings or trial for the offense is before any court of oyer and terminer or court of sessions of the county, and the fines imposed and Or tur Boarp or SUPERVISORS. 59 collected in any such cases must be credited to said towns or cities respectively. Laws of 1847, ch. 455; 1 BR. S. 855, 5th ed. Accounts, how and when to be audited.| No account shall be audited by any board of supervisors for any services or disbursements, unless such account is made out in items and accompanied with an affida- vit attached to, and to be filed with such account, made by the person presenting or claiming the same, that the items of such account are correct, and that the disbursements and services charged therein have been in fact made or rendered, or necessary to be made or rendered at that session of the board, and stating that no part thereof has been paid or satisfied. And the chairman of such board is authorized to administer any oath required under this section. The same rule applies in all respects to town auditors and superintendents of the poor. Laws of 1847, ch. 490; 1 R. 8. 855, 5th ed. The verification. of such accounts is not to be construed to prevent the board from rejecting the whole of the claim, or any part, if they see fit. Id. To entitle any constable or other officer to the increased fees provided for in the law of 1869, ch. 820, such officer shall show by affidavit that such travel was necessary on the process on which it was charged; that no more miles are charged for than were actually and in good faith traveled on the execution of such process; and that such offi- cer, at the time, had no other official or private business on such traveled route; and that the charge for going and returning was made only upon one process, which process shall be attached 60 Or THE BoARD OF SUPERVISORS. to or described in such affidavit; and the board must be satisfied that the miles charged were actu- ally and necessarily traveled on the process named, and on that process only. Justices’ accounts.| The accounts of the justices of the peace, for services in criminal proceedings, shall in all cases contain the name and residence of the complainant ; the offense charged ; the action of the justice on such complaint; the constable or officer to whom any warrant on such complaint was delivered, and whether the person charged was or was not arrested, and whether an examination was waived or had, and witnesses sworn thereon, and the final action of the justice in the premises. Id. Accounts for county charges of every descrip: tion shall be presented to the board of supervisors of the county, to be audited by them. 1 R. S. 904, 5th ed.; People v. Stout, 23 Barb. 338, 1 Seld. 67. But no supervisor can act as a member of any standing committee of the board, having at the time under consideration any bill in which such supervisor shall be pecuniarily interested. Laws of 1869, ch. 855. The accounts of members of the board of town audit, for services charged to the town or to the county, are to be made out in detail and verified, and audited by the board of supervisors, and can- not be audited by the town audit. Id. Bridges.] They have the power to cause to be levied, collected, and paid to the county treasurer, such sum of money as may be necessary to con- struct and repair the bridges in their county, and to prescribe the manner of expending such moneys, Or tHE Boarp or SUPERVISORS. 61 and to apportion the necessary tax for such purr pose among the towns, in such mi&nner as will be equitable. 2 R. S. 410, 5th ed. To provide for building court houses, jails, &c.] They may cause to be levied and collected such moneys as they may deem necessary for rebuilding or repairing the court house or jail in their county, and for building, rebuilding or repairing the clerk’s office of their county, and they may prescribe the plan and dictate the manner of expending the money. 1 R. S. 848, 5th ed. . Laying out highways.] All damages which may be finally assessed or agreed upon, for the laying out of any public highway, are to be audited by the board of supervisors, and the amount levied and collected in the town in which such road is located. 2 R. S. 399, dth ed. The award of damages is conclusive on the board of supervisors, and cannot be revised by them; but they must cause it to be raised by tax, and may be compelled to do so by mandamus. People v. Supervisors of Ulster County, 3 Barb. 332. . Highways.] They may cause to be collected in any town in their county, the sum of five hundred dollars, in addition to the sum ordinarily. raised under the highway act to repair roads and bridges, provided a majority of the legal voters of the town, at a legal town meeting, have voted to raise that amount for such purpose. Id. Towns intending to apply to the board for the - purpose of raising that sum, or less sum, for the above named purpose, must cause notice of such application to be published once in each week, for 62 Or roe Boarp or SUPERVISORS. four successive weeks preceding the meeting of t' board of supervisors, at which such application to be made, in a newspaper in such county; b if no paper is printed in the county, then in son newspaper nearest to such county. 1 R. 8. 84 5th ed. They have no authority to raise money for tk purpose, unless it should appear that a written n tice of the application to the town meeting, in tl town where the money is to be raised, had be posted on the door of the house where the tov meeting is to be held, and also at three publ places in such town, for two weeks before the tov meeting; and also that such notice was open read to the electors present, immediately after tl opening of the meeting; and also that such noti stated the object of the application. Id. To authorize towns to borrow money.] They mi authorize the supervisor of any town in su county, by.and with the consent of the commi sioners of highways, town clerk and justices of 1] peace of such town, to borrow such sum of mone for and on the credit of such town, as the said tov officers may deem necessary to build or repair ar road or roads, or bridge or bridges, in such tow or which shall be partly in such town and part in an adjoining town, or to pay any existing de incurred in good faith by or on behalf of such tow! and the board of supervisors shall have power prescribe the form of obligation to be issued on a1 such loan, and the time and place of payment, t! time not to exceed ten years from the date of su obligation, and the rate of interest thereon n Or THE BoARD oF SUPERVISORS. 63 exceeding seven per cent per annum. It is the duty of the board of supervisors to impose, from time to time, sufficient tax upon the taxable prop- erty of the town to pay the principal and interest of such obligations. Laws of 1869, ch. 855. Power as to abandoned highways and bridges.] The boards of supervisors may provide for the use of abandoned turnpike, plank or macadamized roads within any town as public highways; and for the improvement of any public highway laid out in pursuance of law; and for the location, erection repair or purchase of any bridge, except over navi- gable streams; and for apportioning the expense of the same. But jurisdiction in such cases shall not be exercised without the assent of two-thirds of all the members elected to such board, to be determined by yeas and nays; and no special ordi- nance relating to any one town or ward only, shall become operative unless it shall receive the affirm- ative vote of the supervisor representing such town or ward. Id. May change rates of toll.| On the petition of the directors, trustees or owners of any road, bridge or ferry, they may change the rates of toll of such road, bridge or ferry, provided that no rates of toll shall be increased, unless notice of the intention to apply for such increase shall have been pub- lished once in each week for six weeks in each newspaper published in such county, next before the annual election of supervisors in such county. Id. May legalize vote of towns for monuments.] The board of supervisors, by a two-third vote of all the 64 Or THE BoARD oF SUPERVISORS. members elected in such county, may legalize the vote of the majority of the electors of any town for the purpose of erecting a public monument within such town, in memory of the soldiers of such town, or in commemoration of any public person or event, Id. ‘May legalize acts of towns.| By a vote of two- thirds of all the members elected thereto, the board of supervisors of any county, except New York and Kings, may legalize the informal acts of any town meeting in raising money for any purpose for which such money is authorized to be raised by law, and by a like vote to legalize the irregular . acts of any town officer, performed in good faith and within the scope of his authority, provided such legalization shall be recommended by the county court of such county; and also, on like recommen- dation to correct any manifest clerical or other error in any assessments or returns made by any town officer to such board of supervisors, or which shall properly come before such board for their action, confirmation or review. Id. As to county books and records.| The board of su- pervisors shall have, subject to the legal rights of the officers using the same, the general charge of the books and records of the county, and shall pro- vide for their safe keeping; and may order copies of the same to be made for the public use, subject to the approval of the work by the county judge or a justice of the supreme court. Id. For special provisions in regard to accounts. to be presented to the board in the county of Rens- selaer, vide Laws of 1848, ch.55; 1 R. S. 857, 5th ed. Or THE BoarD oF SUPERVISORS. 65 Accounts with county treasurer under poor laws.] In those counties where the respective towns are re- quired to support their own poor, the county treas- urers thereof must respectively open and keep an account with each town, in which the town must be credited with all moneys received from the same or from its officers, and charged with the moneys paid for the support of the poor chargeable to such town. And if there be a county poor house or other place provided in such county for the recep- tion of the poor, the superintendents of the poor of the county are required in each year, before the annual meeting of the board of supervisors of such county, to furnish te the county treasurer a state- ment of the sums charged by them, as hereinafter directed, to the several towns for the support of their poor, which must be charged to such towns respectively, by the county treasurer, in his ac- counts. 2 R. S. 850, 5th ed. Accounts by superintendents.| In those counties in which a poor house is established, or a place pro- vided by the superintendents, for the reception of the poor, and in which the several towns are liable for the support of their poor-respectively, it is the duty of the superintendents, annually, and during the week preceding the annual meeting of the board - of supervisors, to make out a statement of all the expenses incurred by them the preceding year, and of the moneys received, and exhibiting the defi- ciency, if any, in the funds provided for the defray- ing such expenses; and they must apportion the deficiency among the several towns, in proportion to the number and expenses of the paupers belong- 5 66 ‘Or THE BOARD OF SUPERVISORS. ing to such towns respectively, who shall have been provided for by the superintendents, and charge the towns with such proportions; which statement must be by them delivered to the county treasurer, as before directed. Id. To be laid before supervisors.] At the annual meet- ing of the board of supervisors, the county treasu- rer must lay before them the account so kept by him, and if it appears that there is a balance against any town, the board must add the same to the amount of taxes to be levied and collected upon such town, with the other contingent expenses thereof, together with such sum for interest, at the rate of seven dollars on the hundred, as will reim- burse and satisfy any advances that may be made, or that may have been made, from the county treasury, for such town; which moneys, when col- lected, must be paid to the county treasurer. Id. Expense of supporting county poor, how defrayed.] The superintendents of the poor in each county must annually present to the board of supervisors, at their annual meeting, an estimate of the sum which, in their opinion, will be necessary, during the ensuing year, for the support of the county poor; and the said supervisors must cause such " sum as they may deem necessary for that purpose, to be assessed, levied and collected in the same manner as the other contingent expenses of the county, to be paid to the county treasurer, and to be by him kept as a separate fund, distinct from the other funds of the county. 2.R. 8. 851, 5th ed. Board of county canvassers.| The board of county ‘canvassers consists of the persons to whom the Or ror Boarp or SvPurRvisors. 67 inspectors of election are required by law to deliver the original statements of votes given at elections in the several election districts. The law provides that such statements must be delivered to the supervisor of the town, and if there be no supervisor in the town, or if he be dis- abled from attending the board of county canvass- ers, then such statement must be given to one of the assessors of the town or ward in which such election was held. 1 R. S. 436, 5th ed. Hence the board of county canvassers ordinarily consists of the board of supervisors, although it frequently happens that assessors, for the reason above stated, are associated with supervisors ; and in such case the board consists of such supervisors and assessors, as lawfully receive from the inspect- ors of election the original statement of votes cast at a regular election. Id. They shall meet at the office of the county clerk, on the Tuesday next following the election, before one o’clock in the afternoon of that day, in all the counties of this State, except the county of Ham- ilton, which shall meet on, the first Friday next fol- lowing said election, and shall choose one of their number as chairman. Id. Secretary.| The clerk of the county, or in his— absence, his deputy, shall be secretary of the board. Id. 437. The chairman shall then administer the consti- tutional oath to each member of the board, and the same oath shall be administered to him by the secretary. Id. Quorum.] The major part of the supervisors or 68 Or THE BoARD oF SUPERVISORS. assessors, to whom the original statements of the canvass in the several districts of their towns or wards shall have been delivered, shall be a suffi- cient number to constitute a board. Id. The original statements of the canvass in each district shall then be produced, and from them the board shall proceed to estimate the votes of the county, and shall make such statements thereof as the nature of the election shall require; such state- ments shall then be delivered to and deposited with the county clerk. Id. Statements.] They shall make a separate state- ment, containing the whole number of votes given in such county for the office of governor, lieutenant governor, judge of the court of appeals, justice of the supreme court, clerk of the court of appeals, secretary of state, comptroller, treasurer, attorney general, state engineer and surveyor, canal com- missioner, inspector of state prisons, senator in each district, and representative in congress in each district, or any or either of them; the names of the persons for whom such votes were given, and the number of votes given for each: another, of the votes given for all county officers, any or either of them: another, of the votes given for member of assembly in each assembly district: and another, of the votes given for electors of president and vice president: and another, of the votes given for any proposed amendment to the Constitution. Id. In such statements, the whole number of votes given in each town and district, the names of the candidates, and the number of votes given to each, shall be written out in words at full length. Id. 438. ‘Or THE BOARD oF SUPERVISORS. 69 To be certified.| Each statement shall be certified as correct, and attested by the signatures of the chairman and secretary of the board; and a copy of each, thus certified and attested, shall be deliv- ered to the county clerk, to be recorded in his Office. Id. County officers and member of assembly.] Upon the statement of votes given for member of assembly and county officers, the board shall proceed to de- termine what person or persons have, by the great- est number of votes, been duly elected to each of the offices mentioned in each statement. The board shall cause a copy of every such determina- tion, and of the statement upon which it shall be made, to be published in one or more of the news- papers printed in the county. Id. If any member of the board shall be unable to attend the meeting on the day appointed, he shall cause the statement left with him to be delivered at the office of the county clerk. If, on that day, a majority of the county can- vassers shall not attend, or the statements of the votes from every district in the county shall not be produced, the canvassers then present shall ad- journ to some convenient hour of the next day. Id. At that hour they shall again meet, and the can- vassers then attending, although less than a ma- jority of the whole, shall organize themselves as a board, and upon the statements or certified copies thereof then produced, shall proceed to estimate, state and certify the votes of the county, in the manner before directed. Id. If it shall clearly appear that in any statement 70 Or THE BoarpD oF SUPERVISORS. certain matters are omitted, or any clerical mis- takes, merely, have been made, one of their num- ber may be deputed to call on the proper inspect- ors, and have such mistake corrected, and the board may adjourn from day to day for that purpose, such adjournment not to extend beyond three days. Id. Power of canvassers.| The duties of the canvassers are ministerial. They should allow all votes, the names of which are misspelled, if the misspelling does not alter the sound of the name. They should allow the usual abbreviations of a name, but not initials; and they cannot receive evidence as to what the initials stand for, nor can they count bal- lots containing only the surname of a candidate. People v. Cook, 8 N. Y. 80; People v. Ferguson, 8 Cow..106; People v. Stephens, 5 Hill, 617. School taz.] There shall be raised by tax, each year, upon the real and personal estate in each county within the State, one mill and one-fourth of a mill upon each and every dollar of the equal- ized valuation of suoh estate, for the support of common schools. Laws of 1868, ch. 741. No clerk of any board of supervisors, or other person who shall make out the tax list or assess- ment roll of any town, shall omit to include and apportion among the moneys to be raised thereby, the amount hereby required to be raised for the support of schools, by reason of the omission of the board of supervisors to pass a resolution for that purpose. Laws of 1864, ch. 555. Salary of school commissioners.] The board of su- pervisors shall annually audit and allow the neces- sary expenses of each commissioner within the Or THE BoARD oF SUPERVISORS. 71 county, to the amount not exceeding two hundred dollars, and assess and levy the amount by tax upon the towns composing his district. Laws of 1864, 55d, title 2, § 8. List of grand jurors.] The supervisors of the sev- eral counties, except the city and county of New York, at their annual meetings in each year, must prepare a list of the names of three hundred per- sons, to serve as grand jurors at the courts of oyer and terminer, and courts of sessions, to be held in their respective counties during the then ensuing year, and until new lists shall be returned. 3 R. S. 1012, 5th ed. Who to be placed on list.] In preparing such lists, the said boards of supervisors must select such per- sons only, as they know, or have good reason to believe, are possessed of the qualifications by law required of persons to serve as jurors for the trial of issues of fact, and are of approved integrity, fair character, sound judgment, and well informed. Id, : , Who to be omitted.| Persons exempt by law from serving as jurors for the trial of issues of fact, must not be placed on any list of grand jurors, required by the preceding provisions. Id. Contents of lists, &c.] The lists so made out by the said boards of supervisors must contain the christian and surnames, at. length, of the persons named therein, their respective places of residence, and their several occupations; it must be certified by the clerk of the board of supervisors, and be filed in the office of the clerk of the county, wihin ten days after the first day of the meeting at which 72 Or THE BoARD oF SUPERVISORS. the same is herein directed to be made. Jd. 1013. Increasing number of jurors.] If the county judge of any county of this State shall at any time be of opinion that a greater number of persons than that herein required, should be returned to serve as grand jurors in their county, they may, by an order under their hands, direct such number to be in- creased; but such increase must not exceed one- half the number herein required to be selected for such county. Id. Duty of supervisors.) Upon any order which is authorized as above, being served upon the board of supervisors, they must, at their next annual meeting, increase the number of persons returned by them to serve as grand jurors, pursuant to such order. Id. To facilitate the formation of the list of grand jurors, the supervisor of each town, as soon after the annual session of the board commences as prac- ticable, should present to the board a list of such names as he deems qualified to serve, adding to their names their occupations. Much discrimina- tion and care should be used in preparing this list, for upon the fidelity with which this duty is dis- charged, depends much of the security of the com- munity, in their persons and property, from vio- lence, disorder and crime. The statute prescribes, as mentioned above, that the persons selected as grand jurors, must be men of approved integrity, fair character, sound judgment, and well informed. 38 R. 8.1012, 5th ed. The jurors must be apportioned according to the population of each town. Compensation of grand and petit jurors.| The board Or THE BoarD oF SuPervisors. 73 of supervisors may affix the compensation of jurors at two dollars per day, besides traveling expenses. Laws of 1866, ch. 307. Stenographers for the courts.] The board of super- visors of any county of this State may provide for the employment of a stenographer in the county court and court of sessions thereof, and may fix the compensation he shall receive, and provide for the. payment thereof in the same manner as other county expenses are paid. Laws of 1869, ch. 626, p. 1499. Dogs.] The board of supervisors are required to issue their order on the county treasurer, for the amount of the damages appearing by the certificate of the fence-viewers, to have been sustained by the owner of any sheep, killed or injured by dogs, where they are satisfied that the owner or pos- sessor of such dogs cannot be discovered, or that the party injured has failed to recover such dam- ages of such owner or possessor; which order must be paid from the fund constituted by the tax on dogs, and from no other fund. 2 R. S. 975, 5th ed. If, after receiving such amount, the owner of the sheep 80 killed, shall recover from the owner of the dog the whole or any amount of such damage, then he shall refund the same to the county treas- urer. In case he fail to do so, the supervisor may bring an action to recover the same. Id. 976. Accounts audited by town auditors.] The board of town auditors meet annually in each town for the purpose of auditing town accounts, on the last Thursday preceding the annual meeting of the board of supervisors. 4 Or THE BoARD o¥r SUPERVISORS. They make a certificate, specifying the name of the person in whose favor the account is drawn, the nature of the demand, and the amount allowed and deliver the same, or a duplicate, to the town clerk, and also a copy to the supervisor of the town, to be laid by him before the board of supervisors, who are authorized and directed to cause to be > levied and raised upon said town, the amount spe- cified in such certificate, in the same manner as they levy and raise other town charges. 1 R. 8S. 835, 5th ed. The accounts of justices of the peace and consta- bles, for their fees in criminal proceedings, must be audited by the board of supervisors. Marshals.| The accounts for the services of mar- shals, under the act of 1855, for taking the census, must be audited, assessed and collected as a part of the contingent expenses of the county. Laws of 1855, ch. 64, p. 90. The marshal is entitled to receive for his services under that act, the sum of two dollars and no more, for each day he is actually and necessarily employed. Laws of 1855, ch. 181, p. 259. Mode of electing printer and publishing laws.| The board of supervisors are required, at their annual meeting, to appoint the printers for publishing the laws in their respective counties. The appoint- ment is made as follows: Each member designates by ballot one newspaper printed in the county, to publish the laws, and the paper having the highest number of votes, and also the paper having the next highest number of votes, are the papers which must be designated for printing the laws. If there Or THE BoaRD or SUPERVISORS. 75 be but one paper printed in the county, then the laws must be printed in that paper. Laws of 1845, ch. 280, p. 305. , The laws to be published as mentioned above, are those of a general nature passed by the legis- lature; and those of a local nature must be pub- lished in those counties affected by such local laws. The publisher of each of the papers so designated as aforesaid, shall be entitled to receive for such publication of all the laws above specified, a sum not exceeding fifty cents for each folio. Laws of 1868, ch. 345, and 1869, ch. 831. The board must assess and cause to be collected, the necessary expenses for publishing such laws. State taz.] The amount of tax to be levied for the various branches of the State government is fixed by successive legislatures, and often varies in amount from year to year. The law of 1869, ch. 697, directs a tax for the purpose of the general fund of the State, of one and one-fourth of one mill on each dollar of the real and personal property of the State, subject to taxation; of one and one- fourth mill on each dollar for common schools; of two mills and one-fourth of a mill on each dollar for paying upon the bounty war debt; and one-eighth of a mill on each dollar to provide for the floating debt; and by chapter 877, a tax of three-quarters of a mill on each dollar for construction of new work upon and extraordinary repairs of the canals of the State. The board must levy and provide for the collec- tion of such taxes in the same manner as has been 76 Or THE Boarp oF SUPERVISORS. described for the raising and collection of other taxes. Indigent insane persons.| In those cases where an indigent insane person has been sent to the asylum by his friends, who have paid the bills therein for six months, if the superintendent certifies that he is a fit patient and likely to be benefited by remain- ing in the institution, the board of supervisors of the county are required, upon application on oath in his behalf, to raise a sum of money sufficient to defray the expenses of his remaining there another year, and pay the same to the treasurer of the asylum. 2 R. S. 893, 5th ed. Each county may at all times have one indigent insane patient in the asylum, whose disease at the time of admission was a first attack, and did not exceed six months; and such further number of either old or recent cases as the asylum can accom- ‘modate, in proportion to the insane population of the county. The patients shall be designated by the superintendents of the poor, or if the county has no such superintendents, by the county judge. 2 RK. S. 891, 5th ed. The expense of clothing and maintaining in the asylum, a patient who has been received upon the order of any court or officer, shall be paid by the county from which he was sent to the asylum. WH. 894. The expenses of removing such patients from the asylum are also to be paid by the county. Id. 895. Idiots.] The supervisors are authorized and re- quired to raise a sum.of money, not exceeding twenty-one dollars in any one year, for each pupil OF THE BoARD oF SUPERVISORS. 77 from said county in the asylum for idiots, whose parents are unable to furnish them with suitable clothing. id. 900. Coroners’ accounts.| Before auditing the accounts of coroners, the board must require of them a state- ment in writing, containing an inventory of all money and other valuable things found with per- sons on whom inquests may have been held, and the manner in which the same may have been dis- posed of, verified by the oath or affirmation of the coroner making the same, that such statement is in all respects just and true, and that the money and other articles mentioned therein have been delivered to the treasurer of the county, or to the legal representatives af such person. Laws of 1842, ch. 155; 3 R. S. 1037, 5th ed. The board is re- quired to audit and allow to such coroners, all rea- sonable expenses incurred by them in that behalf, jn addition to the fees allowed for holding an inquest. ‘Additional security from commissioners of loans.] When the supervisors have reason to apprehend that the loan commissioners or their sureties are likely to fail, it is their duty to require such com- missioner to give such additional security as they deem reasonable and satisfactory. Laws of 1837, ch. 150; 1 R. S. 708, 5th ed. The loan commissioners are required to exhibit to the board of supervisors, at each annual meeting of the board, all of the mortgages and other securi- ties taken or held by them for moneys loaned by virtue of their office, and also their books of account, minutes and vouchers. Id. 705. 78 Or THE BoARD oF SUPERVISORS. The board of supervisors are to examine all such mortgages and securities, and certify to the Comp: troller the state in which they shall find the said moneys, and the result of such examination, and what direction they have given the commissioners. Id. Non-resident taxes belonging to school districts.] The county treasurer having laid before the board of supervisors, the account, affidavit and certificate required in the case of the non-payment of non- resident taxes belonging to school districts, it becomes their duty to cause the amount of such unpaid taxes, with seven per cent of the amount in addition, to be levied upon the lands of non- residents, upon which the same were imposed, and if imposed on the lands of any incorporated com- pany, then upon such company, in the same man- ner that the contingent charges of the county are levied and collected, and the amount returned to the county treasurer. Laws of 1865, ch. 647. The commissioners of excise are required to make annual reports to the board of supervisors, and within the first five days from the first day of such annual meeting. Laws of 1860, ch. 274. May examine witnesses.| Whenever the board of supervisors deem it necessary or important, they may examine any person as a witness upon any subject or matter within the jurisdiction of the board, or may examine any officer of the county, in relation to the discharge of his official duties, or to the receipt or disbursement by him of money, or the possession or disposition of any property belonging to the county; and for this purpose may Or THE BoARD oF SUPERVISORS. "79 issue subpoenas, and enforce the same by attach- ment. 1 R. S. 852, 5th ed. Section 2. Duties or tae CLERK OF THE BoaRD OF SUPERVISORS. The language of the statute is quite indefinite as to what shall be the qualifications of a clerk of the board of supervisors; at least he must be “some proper person.” : The clerk having been appointed by the board, it is made his duty, ‘‘to record in a book, to be provided for that purpose, all the proceedings of the board : “To make regular entries of all their resolutions or decisions on all questions concerning the rais- ing or payment of moneys: “To record the vote of each supervisor on any question submitted to the board, if required by any member present: and, “To preserve and file all accounts acted upon by the board.” His office is to be the depository of the books, records, and accounts of the board: the same are to be open without reward to the examination of all persons. 1 R. S. 858, 5th ed. It is his duty to designate upon every account upon which any sum shall be audited and allowed by the board, the amount so audited and allowed, and the charges for-which the same was allowed ; and he is also bound to deliver to any person who may demand it, a certified copy of any account on “ile in his office, upon the receipt from each person of the sum of six cents for every folio of one hun- 80 Or THE BosRD oF SUPERVISORS. dred and twenty-eight words contained in such copy. 12. S. 367, 859, 5th ed. Whenever the board of supervisors have fixed the compensation of the district attorney, the clerk of the board shall deliver to the person filling the office of district attorney, a certified copy of the resolution so fixing the salary. Id. 591. It has already been mentioned in the chapter upon supervisors, that the supervisor is required each year to report an abstract of the expenses relating to the poor, in those counties where all of the poor are not a county charge. When the clerk receives such abstracts, it becomes his duty to de- liver the same to the county superintendent of the poor of his county, and if he neglects or refuses to deliver them, or certified copies thereof, or if he shall willfully make and deliver any false copy, he forfeits the sum of one hundred dollars, to be recovered by the district attorney in the name of the people of the State, for the benefit of the poor of the county. 1 R. S. 632; p. 857, vol, 2, 5th ed. To send aggregate valuation of real estate to Comp- troller.| The clerk of the board of supervisors of the several counties is required, on or before the second Monday in December of each year, to. transmit to the Comptroller by mail, in the form which may be prescribed by him, a certificate or return of the aggregate valued amount of real and personal estate in each town, or ward, as corrected by the board of supervisors. The Comptroller sends a blank to each clerk of the board, and in filling up and re- turning the same the clerk must add his name an@ post-office address. The clerk who neglects or Or THE BOARD or SUPERVISORS. 81 refuses to make such return, forfeits to the people of this State the sum of fifty dollars. 1 R. 8.950, dthed. To publish names of persons who present claims.| He must publish in one or more public newspapers in his county, the name of every individual who may have had any account audited and allowed by the board, and the amount of such claim as allowed, together with the amount claimed. Id. 859. Equalization.| He must also publish in the man- ner above stated, the proceedings of the board upon the equalization of the assessment rolls. Id. To publish abstract of town accounts.| He must also prepare for publication the abstracts of town ac- counts that are made out by the town auditors and forwarded to him, and cause the same to be pub- lished. Id. To publish supervisors’ accounts.] It is also the duty of clerks of boards of supervisors, on the thirty- first day of December, or within ten days previous thereto, in each year, to make out a statement, showing: 1. The amount of compensation audited by the board of supervisors to the members thereof sever- ally, within the year, and the items and nature of such compensation as audited: 2. The number of days the board shall have been in session withim such year, and the distance traveled by the members respectively in attending the meeting of the board : 3. Whether any accounts were audited or allowed without being verified according to law, for any member of the board of supervisors, or any other person, and if any, how much, and for what. 6 82 Or THE Boarp or SUPERVISORS. Such statement must be certified by such clerk, and printed in a newspaper printed in the county, in the manner that the accounts audited by the board of supervisors are required to be published, within two weeks after such statement shall be made out. It is made the special duty of such clerk to see that the same is so published, and for intentionally neglecting to do so, such clerk is deemed guilty of a misdemeanor. 1 R. S, 858, 5th ed. ; Laws of 1847, ch. 455, p. 586. In the preparation of the statements in regard to the equalization of the assessment rolls, much variety of practice exists in different counties. Some clerks prepare only one table, which they make to consist of the results of the equalization, with the several columns for the different taxes annexed. This process fails to spread before the electors all of the proceedings which the statute seems to indicate should be published. For con- venience, these proceedings may be published in separate statements, or tables. ° When the supervisors make an order abolishing the distinction between town poor and county poor, and decide to have all the poor a county charge, the clerk of the board must serve notice of such order immediately on the overseers of the poor of every town in the county, and also upon the clerk of each town, village or city within such county. 2 R. S. 845, 5th ed., secs. 44 and 48. To approve bonds.] The bonds of superintendents of the poor are executed to the board of supervi- sors. The clerk is required to endorse upon such bond a certificate to the effect that the board have wile ea. Or THE Boarp or SuPERVIsors. 83 approved of the bond, and after endorsing his ap- proval, such bond is required to be filed in the office of the county clerk. Jd. 841. To , Prepare list of grand jurors.| The clerk pre- pares the list of grand jurors and files the same in his office, and forwards a certified copy of such list to the county clerk. This should be done within ten days after the first day of the annual meeting. 3 R..S. 10138, 5th ed. General abstract.| The duty of putting in form the statement. usually denominated the “ general abstract,’ devolves upon the clerk. This usually consists of the following number of columns: The name of the town. The number of acres of land in each town. The assessors’ valuation of the real estate. The equalized valuation of real estate. The amount of personal property. The aggregate equalized valuation. Amount of State tax. Proportion of county tax. Amount of town taxes. 10. Rate of tax upon one hundred dollars of assessors’ valuation. 11. Names of collectors. 12. Amount to be paid to the overseers of the poor. 13. Amount to be paid to the commissioner of highways. 14. Amount to be paid to the supervisors. 15. Amount to be paid to the county treasurer for the support of the town poor at the poor house. 16. Rejected taxes assumed. OH AID on A OD DO 84 Or THE BoARD oF SUPERVISORS. 17. Surplus levy of 18 18. Deficit levy of 18 19. Assumed non-resident school tax. 20. Amount to be paid to the commissioner of highways for non-resident highway labor. 21. Amount to be paid to the county treasurer for non-resident school taxes re-assessed. 22. Rejected taxes re-assessed. 23. Amount to be paid to county treasurer for county levy, and rejections re-assessed and assumed. 24. Aggregate State, county and town appropri- ations. 25. Amount in the hands of the county treasurer for military fund credited to each town. 26. Names of incorporated companies ; their cap- ital stock, real estate, amount taxed, and tax. To furnish county treasurer with general abstract.] The clerk should furnish the county treasurer with a certified copy of the general abstract. Special meetings.]| Upon the written request of a majority of the supervisors of the county, the clerk may call special meetings of the board. 18.8. 849, § 8, 5th ed. To send certificate relating to loan commissioners to Comptroller.| The board are required at each annual meeting, to examine the mortgages, securities, ac- counts and minutes of the commissioners for loan- ing the moneys belonging to the United States, and to certify under their hands, the state in which they find such moneys, and the result of their examination. The clerk must forthwith transmit such certificate, or a certified copy of the same, te the Comptroller. 1. S. 705, 5th ed. Or raz Boarp or SvPERVISORS. 85 New towns.] The board having decided to erect a new town, and having designated the name, the time and place of holding the first annual town meeting, and the three electors to preside at such meeting, it becomes the duty of the clerk to trans- mit a notice, to be signed by him or the chairman of the board, to the persons designated to preside at such meeting, to the end that such notice may be posted in four of the most public places in the town, at least fourteen days before holding such town meeting; which notice must designate the time and place for holding such meeting. 1 R. S, 850, 5th ed. While the duty of posting such notices is devolved upon the persons who are designated to preside at such meeting, yet it is recommended that the clerk should especially enforce such duty upon the persons so designated, in order to prevent any irregularity in the holding of such meeting. To exchange published proceedings.| It has been recommended by the Comptroller, that each clerk of the board should annually transmit to the clerks of the several other boards throughout the State, a copy of the published proceedings of his board. This matter is alluded to in the next section of this chapter. In order to facilitate the transmis- sion of these documents, it would be well for the clerk of each board, before the first day of Septem- ber in each year, to send his post-office address to each county clerk throughout the State. By this arrangement the proceedings would be more cer- tain to reach their destination. Town houses.] He is required to furnish certified copies of all resolutions which may be passed by 86 Or THE BoARD oF SUPERVISORS. the board, authorizing money to be raised for the purchase of a site for a town house, and for paying the expenses of erecting the same. Laws of 1847, ch. 197. Collector's warrant.] In preparing the warrants for the collection of taxes, to be delivered to the col- lectors of the several towns, the clerk usually pro- vides himself with printed forms. It would be well to have printed upon or attached to the war- rant, the 29th and 30th sections of the act passed May* 10th, 1845, chapter 180, together with the amendment of the 29th section, as prescribed by the Laws of 1847, chap. 482. 1 R. S. 917, 5th ed. By printing these two sections upon the warrant, the collector will be less liable to make mistakes in the discharge of his duty, so far as giving the notices and performing the other duties required by the act of 1845. To send description of seal to county clerk and Secre- tary of State.) The board of supervisors are now authorized to adopt a seal, and when so adopted it becomes the duty of the clerk to cause a descrip- tion of the same, together with an impression there- from, to be filed in the office of the county clerk, and in the office of the Secretary of State; and the same thereupon becomes the seal of the board of supervisors of such county. Copies of all papers ‘duly filed in the office of the clerk of the board, and transcripts from the books of records kept in his office, certified by him, with the seal of office affixed, are evidence in all courts and places, the same as if the originals were produced. 1 R. 8. 854, 5th ed. Or THE BOARD OF SUPRRVISORS. 87 What papers to be furnished to county treasurer.] The clerk usually furnishes the county treasurer with a certified copy of the general abstract. This is indispensable to the treasurer, in order that he may discharge his duties correctly with the several per- sons‘and public officers to whom he is required to disburse money It is desirable that he should also furnish the county treasurer with certified copies of all reso- lutions passed by the board, appropriating money, and with certified copies of all county orders made by the board. This will not only facilitate the performance of the duties of the treasurer, but will tend to protect the treasury against frauds. He should also furnish the county treasurer with cer- tified copies of the list containing the per diem allowance of grand and petit jurors. Credentials of oficers.| Whenever any officer is chosen or appointed by the board, it becomes the duty of the clerk to furnish such officer with a certified copy of the resolution by which he was appointed. To keep a journal.| It is recommended that the journal of the proceedings of the board be kept as nearly as may be in the form usually adopted in keeping the journal of legislative proceedings. Order book.] It is desirable that the clerk should keep a book to be denominated the “order book,” in which should be entered a note of all town and county orders issued. by the board, containing the names of the persons to whom orders were issued, the number of the order, and the amount. Form of orders.] In drawing orders, the practice 88 Or THE BOARD oF SUPERVISORS. is adopted in many counties to draw them paya- ble to the order of the person to whom they are issued, and not to the bearer; making them paya- ble to the order of the party is the more desirable form. By adopting that form, the treasury is less liable to be defrauded by spurious orders; arid in case an order should be lost, the party to whom it rightfully belongs will have less inconvenience in procuring another. To keep a record.| In addition to the journal above mentioned, it is desirable that a record be made of all such proceedings as are required to be pub- lished. Such record is not only convenient asa matter of evidence, when any of the proceedings of the board are required to be proved in court, but the same is necessary as a matter for future ‘reference. Indezx.] To facilitate the reference to any of the records or proceedings of the board, it is recom- mended that the clerk should keep a book to be denominated the “ index book,” in which he should arrange alphabetically the heads of all the subjects embraced in such records and proceedings. In preparing the proceedings of the board of supervi- sors for publication, it is recommended that the clerk should group together all the acts and reso- lutions passed by the board, so that they may be read and examined without the trouble of going through with the whole of the proceedings, partic- ularly those resolutions which are designed to have the force of legislative enactments. To report to Adjutant General.| He is required to inform the Adjutant General of the number of per- Or THe BoArp oF SUPERVISORS. 89 sons enrolled in each county, under the act for the enrollment of the militia, liable to perform military duty, on or before the first day of January in each year. Laws of 1868, ch. 651. To administer oaths.| The clerk has the same power as the chairman, to administer oaths to any _ person concerning any matter submitted to the board or connected with their powers or duties. Laws of 1856, ch. 108. Fees.| He is entitled to receive a reasonable com- pensation for his services. That compensation must be fixed by the board and paid by the county, besides the compensation already mentioned. Section 3. Mop OF PROCEDURE AS A BOARD. The several supervisors of the towns having con- vened for the purpose of forming a board, and hold- ing their annual meeting, the clerk of the last board proceeds to call the roll of the names of the supervisors elect. Should each town clerk report the name of the supervisor of his town, as it has been suggested that he should do, the roll will be called from the list of such names. The clerk, it seems, may ascer- tain the names of the supervisors elect, from any. authentic source. Should the seat of a member of the board be contested, the certificate of the town clerk would settle the question, until a committee of the board should report, and the seat be other- wise awarded. A majority appearing constitutes a quorum for the transaction of business. The first step ordinarily is to elect a chairman 90 Or THE BoARD OF SUPERVISORS. pro tem. This may be done by a motion, by any member elect, who sees fit to make the same, the person moving at the same time taking the sense of the meeting by an ordinary viva voce vote. Some member then should offer a resolution in ‘writing, nominating a chairman of the board. The chairman pro tem. takes the sense of the meeting in the ordinary manner, and the person receiving the greatest number of votes is declared chairman of the board. The chairman may be elected by ballot, should that be deemed by a majority the more satisfactory manner. He holds his office for that meeting, and for all the subsequent meetings of the board during the year. The board next proceeds to elect a clerk, whose duties are pointed out in the last section; those duties in other respects will necessarily be referred to again in this section. The board being thus organized, before any other steps are taken, provision should be made for adopting a code of rules, and orders for the regulation and government of its proceedings. For this purpose a member offers a resolution as fol- lows: Resolved, That the rules of proceedings as laid down in the work entitled (here insert the title of the book), be adopted as the rules for the government of this body, so far as applicable, until otherwise ordered; and that the chairman appoint a com- mittee of three, to report as soon as practicable, upon a code of standing rules for the -eaverninent of this board. The chairman appoints the committee. The Or THE BoarRD oF SUPERVISORS. 91 next step ordinarily is the appointment of the standing committees. As this requires some time, and the business of the board is much facilitated by selecting the several committees with reference as much as practicable to their business habits and occupations, and as the chairman requires a little time to become acquainted with the members, it is customary at this stage of the proceedings to ad- journ for a short time. The committee on rules, in the meantime, pre- pare their report, and upon the assembling of the board at the adjourned hour, report those already adopted, or such amendments as they deem - proper. The following rules, taken as far as applicable, from the manual of the Legislature of 1855, are recommended as convenient and appropriate stand- ing rules to be adopted. RULE 1. Upon the appearance of a quorum, the chairman having taken the chair, and the members being called to order, the minutes of the preceding day must be read, to the end that any mistakes therein may be corrected by the board. RULE 2. Order of business.| After the minutes are read and approved, the order of business shall be as fol- lows: 1. The presentation of petitions. 2. Reports of standing committees. 3. Reports of select committees. 4. Introduction of resolutions, notices, and mo- tions. 99 OF THE BOARD OF SUPERVISORS. 5. Unfinished business. 6. Special orders of the day. 7. General orders of the day. RULE 3. Standing committees.| Standing committees, to con- sist of three or five members, shall be appointed by the chairman, unless otherwise ordered by the board, on the following subjects : Assessment rolls. Application to the Legislature. Coroners and physicians. Constables and deputy sheriffs. County clerk and town auditors District attorney and justices. Elections. Erroneous taxation. Excise. Equalization of taxes. Finance. Loan officers. Military. Miscellaneous. Poor. Printing. Roads and bridges. Sheriffs, jail, etc. Stationery.* It shall be the duty of each of the several com- mittees to inquire intv the matters indicated by * In those counties where the number of towns is small, a less number of committees can transact the business. In some counties but five or six standing committees are appointed ; the several subjects upon which the board is required to act being referred to select committees, or else the busi- ness done in the committee of the whole. Or THE BOARD OF SUPERVISORS. 93 its name, and to report thereon to the board any resolution that it may deem expedient. RULE 4. Priority of business.] All questions relating to the priority of business, that is, the priority of one question or subject matter over another under the same order of business, shall be decided without debate. RULE 5. Chairman to preserve order.] The chairman shall preserve order and decorum, and decide all ques- tions of order, which decision shall be final unless an appeal is taken to the board. On an appeal from the decision of the chairman, he shall have the right in his place to assign his reason for his decision. He shall also have the right to substi- tute any member to perform the duties of the chairman, but such substitution shall not extend _ beyond one day unless by leave of the board. RULE 6. 7 Vote of chairman.| When the board is equally divided, including the chairman’s vote, the ques- tion shall be deemed to be lost. RULE 7. Order.| When the chairman is putting a ques- tion, no member shall walk across or out of the room. RULE 8. Order of speaking.| A member rising to debate, to give a notice, make a motion or report, or to pre- sent a petition or other paper, shall address the chairman, and shall not proceed further until recog- nized by him. 94 Or THE BOARD OF SUPERVISORS. RULE 9. Members entitled to speak.| No member shall speak more than|twice to the same general question with- out leave of the board. RULE 10. Order and silence.| While a member is speaking, no member shall entertain any private discourse, or pass between him and the chair. RULE 11. Calls to order.| If any member is speaking, or otherwise transgressing the rules of the board, the chairman or any member may call to order, in which case the member so called to order shall im- mediately sit down unless permitted to explain. RULE 12. Members entitled to vote.] Every member who shall be present when any question is stated from the chair, shall vote thereon, unless excused by the board, or unless he be directly interested in the question, in which case he shall not be allowed to vote. RULE 13. Manner of presenting petitions.) Every member pre- vious to presenting a petition or memorial, shall endorse on the same the subject to which it relates, and add his name; the clerk hands the same to the chairman, who shall state the substance thereof, after which he shall put the question on the dispo- sition of said petition or memorial. RULE 14. Motions and resolutions.) Every motion or resolu- tion shall be first stated by the chairman, or read by the clerk before debate, and immediately before the question is put; and every such motion, except Or THE Boarp or Supervisors. 95 of the class of motions embraced in rule 18, shall be reduced to writing if the chairman or any mem- ber desires it. RULE 15. Withdrawal of motin.| After a motion is stated by the chairman, it shall be deemed to be ‘in the possession of the house, but may be withdrawn at any time before a decision or amendment. RULE 16. Division of questions.] If the question in debate contain several distinct propositions, the same shall be divided by the chair at the request of any member, to the end that a vote may be taken on each proposition, but a motion to strike out and insert shall be deemed indivisible. RULE 17. Filling blanks.|. When a blank is to be filled, and different sums or times are proposed, the question shall first be put on the largest sum and longest time. RULE 18. Motions when receivable.| When a question is under debate, no motion shall be entertained, unless for an adjournment of the board, for the previous ques- tion, to postpone indefinitely, to postpone to a cer- tain day, to lay it on the table, to commit it, or to amend it; these several motions shall have prece- dence in the order in which they are here stated. RULE 19. . A motion to lay a question on the table shall be decided without amendment or debate, and a motion to postpone a question indefinitely, or to adjourn to a day certain, until it is decided, shall preclude all amendment of the main question. 96 Or tar BoARD OF SUPERVISORS. RULE 20. Previous question.] The “ previous question” shall be as follows: ‘‘ Shall the main question be now put?” and until it is decided, shall preclude all amendment and debate. When on taking the pre- vious question the board shall decide that the main question shall not now be put, the main question shall be considered as still remaining under debate. The main question shall be on the passage of the resolution or other matter under consideration.* RULE 21. Adjournment.| A motion to adjourn the board shall always be in order and decided without de- bate. RULE 22. Entries on minutes.| In all cases where a resolu- tion or motion shall be entered on the minutes, the clerk shall also enter the name of the moving member. RULE 23. Ayes and nays.| If any five members require it the ayes and nays upon any question shall be taken and entered upon the minutes. RULE 24. Committee of the whole.] In forming a committee * The previous question, about which there is sometimes so much confu« sion, is a very simple matter. When a member moves the previous question, it is equivalent to saying substantially this: I now move, Mr. President (or Chairman, or Speaker), that you take the sense of this body, whether the main question shall not now be put. Hence the presiding officer usually says the previous question is called for; shall the main question be now put? As many as are in favor of entertaining the motion for the previous question will please say aye; those opposed will please say no. If the body decides against the motion, then the main question remains open for debate; if in favor of the motion for the previous question, then the presiding officer pro- ceeds to take the vote on the main question, which must be taken without amendment or debate. Or THE BoARD or SUPERVISORS. 97% of the whole board, the chairman shall leave the chair and shall appoint a chairman to preside. RULE 25. Rules for that committee.| The rules of the board shall be observed in thé committee of the whole, so far as they may be applicable, except limiting the number of times of speaking, and except that the ayes and noes shall not be taken, and except also that a motion to rise and report progress shall always be in order, and shall be decided without debate.* RULE 26. Motions to reconsider.] No motion for reconsidera- tion shall be in order, unless on the same day, or the day following that on which the decision pro- posed to be reconsidered took place; nor unless one of the majority shall move such reconsideration. A motion for reconsideration being put and lost, shall not be renewed; nor shall any vote be a second time reconsidered without unanimous con- sent. , * Rising and reporting progress by a committee of the whole is equivalent to a motion of adjournment by the body from which the committee is formed, that being the only mode, until the committee is prepared to report in full, and thus complete their business, to terminate its session for the day. The temporary chairman vacates the seat, and the presiding officer resumes the same. The temporary chairman, turning to the presiding officer, reports: Mr. President (or Speaker, or Chairman), the committee of the whole, to which was referred, etc., have had the same under consideration, and not having gone through with the same, have directed me to report that fact, and ask leave to sit again. The presiding officer then puts the question on ac- cepting the report and granting leave to sit again, which must of course be taken without amendment or debate. If this be decided in the negative, it discharges the committee, and takes the subject matter away from it. If in the affirmative, it is referred to them again, at such future time as the body shall resolve itself again into committee of the whole. 7 98 Or THE BoARD OF SUPERVISORS. RULE 27. Altering rules.] A standing rule or order of this board may be suspended, changed or rescinded, upon one day’s previous notice being given of the motion therefor, by a vote of a majority of all the members elected. Such notice shall in all cases state specifically the object of the suspension. RULE 28. Special orders.| No resolution or other matter shall be made a special order of the day, for a particular day, without the assent of two-thirds of the members present; nor shall more than three resolutions or other matters be made special orders for the same day. RULE 29. Excuse from voting.| Every member requesting to be excused from voting, may make a brief and verbal statemént of the reason for making such request, and the question shall be taken without further debate. ; Should the board adopt the foregoing rules, or those substantially like them, the chairman would of course appoint the number of standing commit- tees prescribed by such rules. Should it be deemed advisable by the board, for any cause, to have the chairman appoint the standing committees before the committee on rules have reported, he may do so; and in such ease he will appoint such, and as many standing committees as the board may direct, or as he may deem proper, according to the usual practice in the several counties, and the committee on rules will Vea ' Or THE BoARD oF SUPERVISORS. 99 ‘adapt their report so as to have it conform to the action of the board. It has been ascertained that in many of the older counties, and particularly in those counties where the proceedings of the board have been char- acterized by much regularity and uniformity, the same number of standing committees, with the ‘same designations as are recommended above, have “been annually appointed, and it is certainly a matter of considerable importance that the pro- ‘ceedings of the several boards throughout the State should be as nearly uniform as practicable. The board being fully organized by the election of a chairman and clerk, the adoption of rules, and the appointment of the standing committees, is pre- pared for the transaction of its ordinary business. For the purpose of giving the several committees time to enter upon the business that may come before them, the board usually adjourns from twelve to twenty-four hours. Persons having business to .transact with the board, should first present it:to the committee having the subject in charge. Of auditing accounts.| There is no difficulty in auditing the accounts of public officers where their fees are defined and fixed at a definite amount by statute ; all that is necessary in such cases ia to see that the claim is in proper form, and that the evi- dence of the rendition of the service is indisputable. One great perplexity consists in disposing of those claims which are addressed to the discretion of the ‘board, and for which no definite compensation is fixed. 100 Or THE BOARD OF SUPERVISORS. There are cases where the vigilance, fidelity and extraordinary efforts of public officers have con- tributed so much to the good order of society and the security of property, that it is manifestly just and proper that such extra labor should meet its due reward. While on the one hand such services should be rewarded in a liberal spirit, yet on the other, too much care cannot be exercised in guarding the treasury against the importunities of those who are prone to deem their public services, however slightly meritorious, as peculiarly entitled to extra compensation. Senator Tracy, in the case of Hatch v. Mann, 15 Wend. 49, in alluding to the practice of public officers charging extra compensation for their ser- vices, uses the following forcible and beautiful language: “If one public officer may be allowed to receive a compensation beyond what the statute allows for the act, any other may do the same, and the time would soon come when officers high in authority would put their extraordinary efforts in the market, to be had by the highest bidder. This is a revolting view of the case, I admit, but it is one forced on my mind by the case. It carries my thoughts back to scenes which I trust are never to be witnessed in this country, when chancellors and judges made a business transaction of receiving gratuities from parties for expediting, 7. e., making extraordinary efforts to dispose of their suits. These gratuities were not deemed bribes for preventing justice, but merely compensation for extraordinary. Or THE BOARD OF SUPERVISORS. or | eforts beyond what an officer was strictly oun to make. “The great Lord Bacon, by the working of whose mighty mind ‘Darkness fled, Light shone, and order from disorder sprung,’ secured his eternal epitaph of ‘ wisest, brightest, meanest of mankind,’ not by contaminating his fingers with bribes to do injustice, but by receiv- ing gratuities for making extraordinary efforts to dis- charge his official duty. It was because he had an itching palm, and sold his office for gold, that he was impeached, fined, imprisoned, degraded and disgraced ; and that genius which like a meridian sun should have illumined the world, for this prac- tice of taking extra pay for extraordinary efforts, was shorn of its beams, and will forever in dim eclipse, disastrous twilight shed.” _ Sheriff’s accounts.] The fees of sheriffs are pointed out in the statute and in the chapter on fees. Those which come before the board to be audited, usually consist of his charges for paying temporary guards, for guarding jails and prisons; for removing prison- ers during the prevalence of a pestilence, or in the case of fire; for providing rooms for such prison- ers; for expenses incurred in the repairing of county buildings, and in providing for the suste- nance of those confined in jails and other places of. confinement; for transporting convicts, and for his fees in attending courts for the trial of criminals, and for the service of process in such courts. 18. 8.924, 5th ed. His accounts should be made out in items, and 102 Or tran BOARD oF SUPERVISORS. duly verified like all other accounts to be pre- sented to the board. Justices’ accounts.| The fees of justices are pointed out in the Session Laws of 1866, chap. 296, and in the chapter on fees. The justices in preparing the items of their account, should give the title of each cause or proceeding that comes before them for which they claim compensation from the board, and immediately following the title, each step taken should be noted. The account should also state the offense, and where it was committed. Unless such place is stated, the committee should not attempt to audit the account, but should hand the same back to the party for correction. 1 R.S. 855, 5th ed. Constables.| The fees of constables are pointed out in the Laws of 1869, chap. 820, and in the . chapter on fees. The committee should require of the constables ‘who present their claims to be audited, that their accounts beso made out that it will appear in what place the offense was committed, concerning | which such constables have rendered service, and the nature of the offense. It is indispensable that they should be so pre- pared, to the end that each town may be charged . with its proper share of such expenses. Discretionary allowances to constables.) Where a subpoena for witnesses in criminal cases, contain- ing one or more names, is served by a constable, a or other officer; such officer is entitled to mileage only for the distance going and returning actually.” traveled to make such service upon all of the wit- — Or THE BoARD oF SUPERVISORS. = 103 nesses in such case, and not separate mileage for each witness. Laws of 1869, ch. 820. The board may allow such further compensa- tion for the service of process, and the expense and trouble attending the same, as they may deem reasonable. 3 R. S. 1047, 5th ed. For other services in criminal cases, for which no compensation is specially provided, such offi- cers may receive such sum as the board may see fit to allow. Id. | A constable is not entitled to fees for traveling to serve a criminal warrant, unless the service is’ made. x parte Wyles, 1 Denio, 658. The same rule applies to a sheriff. But where services have been rendered and expenses incurred in good faith by a vigilant and faithful officer in the discharge of his duty, where no compensation is fixed by law, the board, under - the provision of the statute above cited, have the right, and it is a duty usually cheerfully performed, to make just and equitable allowances for such ser- vices. Report of the committee.| The committe having examined the accounts presented, and allowed such as they may deem proper, and endorsed on those allowed, the words “ Audited at $ this day of 18 ;” and on those not allowed, the word “Disallowed ;” next prepare their report. Equalization of taxes.| The committee to whom is referred the matter of equalizing valuation, will see in what their duties conistat by referring to pages 28 and 36. 104 Or THE BOARD OF SUPERVISORS. Committees to settle with treasurer, judicial officers, administrative officers, and commissioners of loans.] These several committees, in order to expedite the business of the board, should commence their duties if possible during the first week of the session. To secure the early attendance of these offictrs before the board, it is recommended that the clerk be directed to notify them at least four weeks before each annual meeting, of the time when their claims will receive attention. The other committees will see their duties suffi- cient]y indicated in section first of this chapter. Publishing notices.] It is recommended that each board should pass a resolution defining the time, during the session, when all accounts which are designed to go before the board must be presented, and that they direct the clerk annually to publish such resolution in the county papers, for at least six weeks before the annual meeting. To exchange published proceedings.] It has been re- commended by the late Comptroller, the Hon. J. M. Cook, that each board should exchange its publish- ed proceedings with all the other boards through- out the State. This very valuable suggestion of the Comptroller derives importance from the con- sideratjon that such proceedings in many cases are clothed with legislative authority. It is respect- fully suggested whether it would not be well for the Comptroller to recommend that the pamphlets containing the proceedings be published sufficiently uniform with regard to size, that they may be bound and preserved as a matter of reference. FEES or OFFICERS. 105 CHAPTER III. FEES OF OFFICERS. Assessors’ fees.| One dollar and fifty cents for each day actually and necessarily devoted to the service of the town. Laws of 1860, ch. 305. In cities and some of the villages, the compensation varies; in some of them they receive a salary. Clerks of the polls and of the board of registry.] One dollar and fifty cents for each day actually and necessarily devoted to the purposes of election. Jd. Clerk of the commissioner's of excise.] Three dollars per day for services actually performed while the board of excise is actually in session. Commissioners of excise.] Three dollars per day for services actually performed. Commissioners of highways.] In any town where there is but one such officer, the sum of two dol- lars per day, and in towns where there are more than one commissioner, one dollar and fifty cents for each day actually and necessarily spent in the discharge of his official duties. Constables.] For serving a warrant, seventy-five cents; for every mile traveled going and return- ing, ten cents; for taking a defendant into custody on a mittimus, twenty-five cents; for every mile traveled in taking the prisoner to jail, going and returning, ten cents; for taking charge of a jury during their deliberations, fifty cents ; for attend- ing any court pursuant to a notice from the sheriff 106 FEES OF OFFICERS. for that purpose, two dollars for each day, and five cents a mile for each mile traveled in going to and returning from such court. Laws of 1869, ch. 820. Serving a subpoena, twelve and a half cents for each witness, and a like mileage as allowed for serving a warrant. For other services, for which no compensation is specially provided by law, such sum as the board of supervisors, may allow. 3 R. S. 1046. Coroners.| Their compensation to be fixed, audited. and allowed by the board of supervisors. 3 R. 8. 1038. County judge.] ‘Salary to be fixed by the board of supervisors. Constitution, art. 6, sec. 14. County treasurer.| Such compensation as shall be fixed by the boards of supervisors, not exceeding one-half of one per cent for receiving, and the half of one per cent for disbursing, and in no case to exceed the sum of five hundred dollars per annum. In several of the counties an additional sum is allowed. District attorney.] Salary to be fixed by the board | of supervisors. Inspectors of elections.] One dollar and fifty cents a day for each day actually and necessarily devoted to the duties of the office. Laws of 1860, ch. 305. Jurors.] A sum not exceeding two dollars per day to be allowed every grand and petit juror for’ attending the courts of record, by the board of supervisors, and they may also allow not exceed- ing five cents a mile in coming to and returning from such courts. Laws of 1858, ch. 176, and 1866, ch. 307. ; FEES oF OFFICERS. 107 Justices.] For administering an oath, ten cents: a warrant (but no justice of the peace shall be obliged to issue a warrant on any complaint, unless the person making such complaint and requiring such warrant, shall pay the fee therefor), twenty- five cents; a bond or recognizance, twenty-five cents; a subpoena, including all names inserted therein, twenty-five cents; an examination of the accused, when such examination is required by law, for each day necessarily spent, one dollar; every necessary adjournment of the hearing or ex- amination, twenty-five cents. Laws of 1866, ch. 692. Court of special sessions.] For a venire, twenty- five cents; swearing each witness on the trial, ten cents; swearing a jury, twenty-five cents; swear- ing a constable to attend a jury, ten cents; a sub- poena, including all the names inserted therein, twenty-five cents; for a trial fee, one dollar per day during the necessary and actual continuance of the trial; receiving and entering verdict of a juty, twenty-five cents; entering the sentence of the court, twenty-five cents; warrant of commit- ment on sentence, twenty-five cents; for record of conviction and filing the same, seventy-five cents ; but all such charges in any one case shall not ex- ceed five dollars, unless such court continue more ‘than one day; in such case the costs of such addi- tional day may be added thereto; for return to any writ of certiorari, to be paid by the county, two dollars; for services when associated with another justice of the peace in cases of bastardy, for each day actually and necessarily spent, two dollars. Id. 108 FEES oF OFFICERS. For each day actually and necessarily spent in the service of the town, one dollar and fifty cents, Laws of 1860, ch. 305. Overseers of the poor.] One dollar and fifty cents per day. Id. Overseer of highways.] If employed more days in executing his duties than he is assessed to work. on the highways, one dollar per day. Laws of 1864, ch. 395. Printers.] For printing the Session Laws in the newspapers, a sum not exceeding fifty cents for each folio. Laws of 1868, ch. 345. Sheriffs.] For every person committed to prison, thirty-seven and a half cents; for every prisoner discharged from prison, thirty-seven and one-half cents; for summoning a grand jury for a court of oyer and terminer or general sessions, ten dollars; for serving a warrant, or performing any other duty which may be performed by a constable, the same fees as are allowed by law to a constable for such service. Supervisors.] In counties where compensation is not specially provided for, three dollars per day for each day’s full service during the sessions of the board. Laws of 1869, ch. 855. For each day actually and necessarily spent in the service of the town, one dollar and fifty cents. Laws of 1860, ch. 305. Eight cents per mile for all necessary travel in the discharge of his official duties, and three cents for each name (for making a copy of the assessment roll of his town, and making out the tax bill to be delivered to the collector) for the first hundred names, two cents per name for the second FRES oF OFFICERS. 109 hundred names, and one cent per name for each name over two hundred. 1 R. S. 852, 5th ed. Surrogates.| Such salary as the board of supervi- sors shall determine. Town clerk.] One dollar and fifty cents a day for each day actually and necessarily devoted to the service of the town in the duties of his office. Laws of 1860, ch. 305. 110 Boarp or Town AUDITORS. CHAPTER IV. BOARD OF TOWN AUDITORS. Members of the board.] The supervisor, town clerk and justices of the peace, or any two of the said justices of the peace, of the several towns in this State, shall constitute a board of town auditors, for the purpose of allowing the accounts of all charges and claims payable by their respective towns. 1 R. S. 835, 5th ed. Time of meeting.| The said board of auditors shall meet for the purpose of auditing and allowing such accounts, annually, in each town, at the place of holding the last town meeting, on the last Thurs- day preceding the annual meeting of the board of supervisors of the county. Jd. They are also to meet on the Tuesday preceding the annual town meeting of the town. Laws of 1863, ch. 172. Quorum.] When the officers of the board have met, a majority are sufficient for the transaction of business and the signing of certificates. People v. Supervisors of Queens, 1 Hill, 195. Certain officers to account.]| The commissioner of highways, and all town officers who receive or dis- burse moneys belonging to their respective towns, shall, on the last Tuesday preceding the annual town meeting of their town, account with the board of town auditors. Laws of 1863, ch. 172. In those counties where there are no county poor houses Boarp or Town Avopirors. 111 established, the overseers of the poor are to report at the same time. 2 R. S. 851. Audited accounts.| The accounts when audited are to be certified and filed with the town clerk, to be by him produced at the next. town meeting, and publicly read. Laws of 1863, ch. 172. _ Town charges.| The following shall be deemed town charges : 1. The compensation of town officers for services rendered for the respective towns: . - 2. The contingent expenses necessarily incurred for the use and benefit of the town: na . 3. The moneys authorized to be raised by the vote of a town meeting, for any town purpose: and 4. Every sum directed by law to be raised for any town purpose. 1 R. S, 838, 5th ed. The board of town audit are also to audit claims tothe owners of any sheep-or lambs, when such sheep or lambs have been killed by dogs, upon the presentation of a certificate of such loss from two fence viewers of the town. Laws of 1864, ch. 197. The board of town audit may also be convened in special session, to pass upon accounts for the extraordinary repair of roads or bridges. Laws of 1865, ch. 442. Accounts to be verified.| Allaccounts presented are ‘to be verified in the same manner as the accounts | presented to the board of supervisors, and the board can require additional evidence as to the truth of the account, and they may disallow such accounts as they deem improper. Accounts not to be audited.| No board of town auditors in any town shall audit a service bill for 112 BosarRD or Town AUDITORS. any member of the board, but such bills shall be audited by the board of supervisors. Laws of 1869, ch. 858. Certificate.| The said board shall make a certifi- cate, to be signed by a majority of said board, spe- cifying the name of the person in whose name the account is drawn, the nature of the demand, and the amount allowed, and shall cause a duplicate of said certificate to be made, one of which shall be © delivered to the town clerk of said town, to be by him kept on file for the inspection of any of the inhabitants of the town, and the other shall be delivered to the supervisor of said town, to be by him laid before the board of supervisors of his county at their annual meeting. 1 R. S. 835, dth ed. Abstract of town accounts.] It shall be the duty of the boards of town auditors to make annually brief abstracts of the names of all persons who have pre- sented to said board accounts to be audited, the amounts claimed by each of said persons, and the amounts finally audited by them respectively, and shall deliver said abstracts to the clerk of the board of supervisors, and the said clerk shall cause the same to be printed with the statements required to be printed by the fourteenth section of the act of 1847, chap. 455. 1 R. S. 859, 5th ed. APPENDIX OF FORMS. [ No. 1. ] CoNsTITUTIONAL OATH. I do solemnly swear (or affirm, as the case may be) 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 according to the best of m g y ability. A. H. 8. Subscribed and sworn before me, this day of , 18 ‘ S. C. 6 [ No. 2. ] Form ror Krxpine Supervisor’s Book. J. K., supervisor of the town of , in account a . with said town: Dr. Cr. June 19,/To amount received May 10,|By amount paid W. 1869. | from S. J., collec- 1869. | E., _ commissioner tor of the town...| $159 | 75 of highways...... $100 | 00 July 26,/To amount of fine Oct. 15,|By amount paid to 1869. | collected of X. Y., 1869. | H. &., on judg- for (state what it ment against the 18 fOr) sevees scons) 20 | 00 TOWN o.scceeveses| 75] 53 &e. &e. &. &o. 114 APPENDIX. { No. 3. ] CERTIFICATE OF THE TOWN AUDITORS, TO BE ENTERED IN THE SUPERVISOR'S Book. County, am Town of We, the subscribers, the justices of the peace and town clerk of the town of ~ , hereby certify that we have examined the foregoing account of C. D., supervisor of said town; and that we find the same correct in all respects, and that there appears to be a balance due at this date of dollars and cents to the said supervisor, from the said town of » (or, as the case may be.) Dated , the day of y 18% D. E., yt Justices of the Peace. J. K., H. D., Town Clerk. [ No. 4. ] Surervisor’s CERTIFIOATE, TO AcooMPANY COPIES OF Entrizs IN TowN CLEBK’s Book. County, Town of — I hereby certify that the within are the copies of entries rela- tive to moneys voted to be raised in the town of , which were delivered to me by the town clerk of said town. Dated ; the day of ,18 ., C. D., Supervisor. { No. 5. ] Report oF A SurpERvisor oF A TOWN WHERE ALL THE Poor ARE Nor A County CHARGE. The supervisor of the town of , in the county of ; respectfully reports to the clerk of the board of supervisors, as follows: The number of paupers supported, or relieved, in the town of , during the year ending the day of ' 18 , as appears from the accounts of the overseers of the poor, was: APPENDIX. 415 The whole expense of such support Was......eeesseee. $ Of this sum, there was paid for transportation of paupers, Allowance made to overseers for their services.... do to justices... .ccessseeeeee bara oe ela ans do to keepers and officers.......2.2-0.0. do to physicians for services and medicine, The actual value of the labor of the paupers maintained was Estimated amount saved in the expense of their support, in consequence of their labor, was .....sce.sseeeeee (Insert any other charges there may be.) Of the whole number of paupers relieved by the overseers, there were foreigners ; lunaties;; idiots; and mutes. The number of paupers under their charge at the time of auditing their accounts, was 3 of which ‘ were males, and females. The vested poor money of said town amounts to dollars. The sum raised by tax upon the town, for the support of the poor for the year preceding this report, was dollars. I certify that the foregoing is a correct abstract of the accounts of the overseers of the poor of the town of , for the year ending the day of , 18 , as they were settled by the town auditors. Dated , the day of , 18 C. D. Supervisor. [ No. 6. ] Supervisor’s Bonp. Know all men by these presents, that we, A. B., C. D. and E. F., of the town of , county of , are held and ‘firmly bound unto L. M., town clerk of said town, in the penal sum of dollars, to be paid to the said town clerk, or his suc- cessor in office: For which payment, well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Sealed this day of , in the year of our Lord one thousand eight hundred and ‘ The condition of this obligation is such, that if the above bounden 116 APPENDIX. A. B. (who was elected supervisor of said town, on the day of 18), shall faithfully discharge his duties as such super- visor, and shall well and truly keep and pay over and account for all moneys belonging to his town and coming into his hands as such supervisor, without any fraud or delay, then the preceding obligation to be void, otherwise to remain in full force and virtue. Sealed and delivered A.B., [L. 8.] in presence of C.D. {L.8.] E.F. [L.8.] Justification of Sureties. County, ss. C. D. and E. F., the sureties above named, being severally sworn, does each for himself depose and say, that he is a resident and freeholder (or householder) within this State, and is worth < dollars, over and above all debts and liabilities, and exclusive of all property exempt from execution. Sworn before me, this C. D. day of 18 i E. F. M. P., Justice of the Peace. { No. 7. ] List oF JURORS. List of jurors selected from the town of , in the county of , to serve for three years from the day of 18 Names. Occupation. Residence. We, the subscribers, the supervisor, town clerk and assessors of the town of , hereby certify that the preceding is a APPENDIX. 7 Ds : so : i Cs. correct list of jurors, selected by us from said town, to serve for the three years next ensuing. + Dated , the day of 18 , Supervisor. C., Town Clerk. Hd a . B. .F. . W., > Assessors. a Ny = [ No. 8. ] List oF GRAND JURORS. List of grand jurors selected from the town of by the supervisor of said town: Names. ‘Occupation. Residence. I do hereby certify that the preceding is a correct list of the grand jurors selected by me, from the qualified inhabitants of the town of A. B., Supervisor. [ No. 9. ] Notice or AN ELECTION. County, ss ae 5 ak was Town of We, the undersigned, composing the board of town officers of said town, do hereby give notice, that the ensuing general elec- tion, at which the following officers are to be elected, viz: (insert the list of officers contained in the notice of the Secretary of State) will be held on the day of next, in election district number one, at the house of W. X., in said district; on - the same day in election district number two, at the house of H. 118 APPENDIX. §., in said district; and in ‘election district number three, on the same day, at the house of P. Q., in said district; and that the poll of the election will be opened on the day of afore- said, at (cnsert the time fized upon by the board, or by statute) and closed at sunset on that day. Dated , the day of ,18 A. B., Supervisor. S. C., Town Clerk. R. F., T. W., ) Assessors. M. N., { No. 10. ] Division or A New Town 1nTo HiEcrion Districts. We, the undersigned, composing the board of town officers of the town of , hereby certify that we have this day divided said town into election districts, which are bounded and described as follows, viz: (describe each of the districts.) Dated , the day of , 18 A. B., Supervisor. 8. C., Town Clerk. R. F., T. W., > Assessors. M.N., [ No. 11. ] SupEervisor’s NotioE CALLING MEETING To FILL VACANCY IN THE OFFICE OF INSPECTOR OF ELECTIONS. To 8. C., Town Clerk (or Justice of the Peace), of the town of : You are hereby notified to attend a meeting of the supervisor, town clerk, and justices of the peace, of the town of ‘ appointed by me to be held at , on the day of next, for the purpose of filling a vacancy in the office of inspector of elections, in election district number ; in said town. Dated , the day of , 18 Yours, &o., A. B., Supervisor. APPENDIX, 119 [ No. 12. ] APPOINTMENT OF AN INSPECTOR oF ELECTIONS. County, } ie 3 Town of This is to certify that H. G. is appointed inspector of elections, in and for election district number » in said town of 5 to fill the vacancy occasioned by the death of C. S. (or from any other cause, as the case may be.) In witness whereof we have hereunto subscribed our names, this day of 18 A. B., Supervisor. 8S. C., Town Clerk. R. F., ) T. W., > Assessors. M.N., [ No. 13. ] ALTERATION oF ELEctTIon Districts. We, the undersigned, composing the board of town officers of the town of , hereby certify that we have this day altered the election districts in said town; and that the districts as now constituted are bounded. as follows: Election district number one is bounded (insert a clear and pre- cise description of the boundaries.), Election district number two is bounded, &c. (give the bounda- ries.) Election district number three, comprises the remaining terri- tory in said town not included in either of the above described districts, and is bounded, (describe the boundaries.) Dated , the day of 18 A. B., Supervisor. 8. C., Town Clerk. RB. F., T. W., Assessors. M.N., 120 APPENDIX. [ No. 14. ] CoLLEecToR’s WARRANT. Srate or New York, County, The people of the State of New York, to Collector of the town of , in said county, greeting: You are hereby commanded to receive and collect from the several persons named in the assessment roll hereunto annexed and herewith delivered to you, the several sums mentioned in the last columns thereof opposife to their respective names. And on all sums of taxes received or collected within thirty days after giving the notices required by the twenty-ninth section of the act of May 10, 1845, chap 180, you are directed to receive and col- lect in addition to the taxes named in said assessment roll, one cent on every dollar of tax, and one cent on every sum less than one dollar of tax, for your fees for collecting the same. And on all sums of taxes remaining unpaid after the expiration of thirty days from the posting of the notices specified in said act, you are directed to receive and collect in addition to the said tax so remain- ing unpaid, five cents on every dollar for your fees for collecting the same. And you are hereby directed, out of the moneys so collected, to pay on or before the day of next, $ 1, To the commissioners of highways of said town, the sum of dollars and . cents, levied and assessed on said town for the support of highways and bridges. $ 2. To the commissioners of highways of said town, the sum of dollars and cents, for and on account of non-resident highway labor, levied and assessed on said town. $ 3. To the overseers of the poor of said town, the sum of dollars and cents, for moneys levied and as- sessed on said town for the support of the town poor. $ 4. To the supervisor of said town, the sum of dollars and cents, for town charges assessed on said town. $ 5. To the treasurer of said county, the sum of dollars and cents, for and on account of school taxes assessed on said town. $ 6. To the treasurer of said county, the sum of dollars and cents, for and on account of a State tax levied on said town. APPENDIX. 121 $ 7. To the treasurer of said county, the sum of dollars and cents, for the support of the town poor at the poor house establishment of said county. $ 8. To the treasurer of said county, the sum of dollars and cents, for and on account of the military tax levied on said roll. ‘ $ 9. To the treasurer of said county, the sum of dollars and cents, being the remainder of the moneys so to be collected. You will proceed as directed by the 29th and 30th sections of ‘the act, entitled ‘An act to reduce the number of the 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 neg- lect or refuse to pay his taxes or the fees for collecting the same (after giving the notices and waiting 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 county, at , the day of ; in the year of our Lord one thousand eight hundred and [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] [L. 8.] (L. 8.] [L. 8.] [L. 8.] [L. 8.] APPENDIX. ’ 122 > > 8 B oo oS 8 a 8 5 oe oe x g So e. 2 | & o & *BTM0} 04 poFreyqo oq oy, *podieyqo oe 87UN00DB TOrqAa OF SUMOT, > > B B 8 2 5 3 oe o B | E i|é & & -£4un09 044 0} pedzeyo oq oy, more; Teserd jo omy, *perepuox eora *poyuosord wmoqu Mq = |- 108 ogy Jo CrN;UU OUT, *TA0} JO £yun00 04 ysure3s syun00 -08 Sura By suosied Jo somU Ny *gunooos Jo sequInNT ‘squnoson fo jr0.ys9y E ‘st on ] 123 APPENDIX. * gif fo hop any ¢ us ‘ao Justices of the Peace. E.F. (L.8.] [The same form may be used for the appointment of any other town officer which they have authority to appoint, by substituting the name of the officer and title of office in the place of the word supervisor. APPENDIX. 131 [ No. 26. ] SUPERVIsoR’ 8 Bonp ror Scuoou Moneys. Know all men by these presents, that we, G. H., A. F. and E. B., of the town of , in the county of , are held and firmly bound unto J. W., Esq., treasurer of said county, in the penal sum of dollars (insert double the whole amount of school money received during the preceding year), to be paid to the said J. W., or his successor in office ; to which pay- ment, well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Sealed with our seals, and dated this day of +. 18 The condition of this obligation is such, that whereas the above bounden G. H. has been elected town supervisor for the aforesaid town of : Now, therefore, if the said G. H. shall . faithfully and legally apply and disburse all school moneys which shall be received by him during his continuance in office as such supervisor, and shall faithfully discharge all the duties of said office, then this obligation to be void, otherwise to remain in full force. Signed, sealed and delivered G.H., [L. 8.] in presence of A. F., [L. 8.] O. P. E.B., [U. 8.] é | No. 27. ] AssEssMENT ROLu. Assessment roll of the town of in the county of _ (or of the ward, in the city of ’ and county of }) for the year 18 Number of |Value of real] Value of eben Names of the taxable acres of property. personal and personal inhabitants. land. property. property. 132 APPENDIX. Lands of Non-residents. Description of tract. No. of acres of land. Valuation. Lot No. of township No, or a parcel of land bounded as fol lows: (here insert the description, with all the minuteness of a deed.*) Dated the day of , 18 wou. 7 Gs . S.,> Assessors. As, [ No, 28. ] Bonp or INstRUMENT IN WRITING, TO BE GIVEN BY A CoNsTABLE AND HIS SURETIES. A. B., chosen a constable of the town of in the county of and C. D. and E. F., as sureties, do hereby jointly and severally agree to pay to each and every person who may be entitled thereto, all such sums of money as the said con- stable may become liable to pay, on account of any execution which shall be delivered to him for collection. Dated the day of 18. A. B. Cc. D. E.F. Executed in the presence of L. M., supervisor of (or of N. O., town clerk of ). I approve of the sureties named in the within instrument. Dated the day of 18 L. M., Supervisor (or N. O., Town Clerk). [This certificate of approval should be endorsed on the bond before filing it in the town clerk’s office.] * It is for the want of this description that a vast amount of trouble is made to the Comptroller, county treasurer, and boards of supervisors; be- sides, a large amount of non-resident land escapes its proper share of taxa- tion. APPENDIX, 133 [ No. 29. ] CoLLector’s Bonn. Know all men by these presents, that we, A. B., C. D. and H. G., of , in the county of , are held and firmly bound unto E. F., supervisor of the town aforesaid, in the penal sum of (insert double the amount of taxes named in the col- lector’s warrant) dollars, to be paid to the said E. F., or to his certain attorney, or successor in office; to which payment we bind ourselves, our heirs, executors and administrators, jointly and sey- erally, firmly by these presents. Sealed with our seals, and dated this day of 18 The condition of this obligation is such, that whereas the said A. B., as collector of the town of , has this day re- ceived the assessment roll of said town, for the purpose of collect- ing the taxes therein named, the total amount of which being dollars: Now, therefore, if the said A. B. shall faithfully execute the duties of collector, then this obligation is to be void, otherwise of force. A.B., [L. 8.] C.D., [L.8.] Sealed and delivered H.G., [b. 8.] in presence of [ No. 30. ] Bonp or SUPERINTENDENTS OF THE Poor. Know all men by these presents, that we, C. D., H. F. and G. H., of , are held and firmly bound unto the supervi- sors of the county of , in the penal sum of dollars, lawful money of the United States of America, to be paid to the said supervisors, or their successors ; for which payment, well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Sealed with our seals, dated the day of 18 "The condition of this obligation is as follows: Whereas the said C. D. has been elected superintendent of the poor for the county of , and his term of office will commence on the day of , 18 : Now, therefore, if the said ©. D. shall faithfully execute the duties of his office, and shall pay according to law all moneys that shall come into his hands as superintendent _ of the poor, and render a just and true account thereof to the board 134 APPENDIX, of supervisors of the county of , then the above obli- gation to be void, otherwise to remain in full force and virtue. C.D., [L. 8.] Sealed and delivered E.F., [L.8.] in presence of G.H., [L.8.] I hereby certify that the above bond and the sureties therein were duly approved by the board of supervisors this day of 18 E. S. P., Clerk of the Board of Supervisors. { No. 31. ] CERTIFICATE oF CANVASS OF VOTES FOR ELECTORS OF PRESIDENT AND VICE PRESIDENT. We, the undersigned, composing the board of inspectors of elec- tion in and for the election district of the town of 7 (or of the ward of the city of ) in the county of . do certify that the following is a correct statement of the votes given for electors of president and vice president, at a general election held in said district on the day of Novem- ber, one thousand eight hundred and , Viz: That the whole number of votes given in said district for the office of electors of president and vice president was eighteen thou- sand five hundred and forty; of which J. D. received five hundred and fifteen; P. B. received five hundred and forty, &e. Dated 18 a Inspectors of L. R., Electi M. N., ECL2Z072. [ No. 32. ] CERTIFICATE OF CANVASS FOR GOVERNOR. We, the board of inspectors of election. in and for the election district of the town of (or of the ward of the city of ) in the county of , do certify that the following is a correct statement of the result of a general election held in said district, on the _ day of November, one thousand eight hundred and , Viz: That the whole number of votes given for the office of governor APPENDIX 135 was four hundred and fifty ; of which J. D. received two hundred and ten; B. T. received one hundred and twenty; I. J. received ninety; C. P. received seventeen; A. D. received eleven; P. H. received one, and J. G. received one. Dated , in the year 18 Inspectors of As, . °( Election. moh [ No. 33. ] CERTIFICATE OF CANVASS OF VOTES FOR JUDICIAL OFFICERS. We, the undersigned, composing the board of inspectors of elec- tion 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 state- ment of the result of a general election held in said district on the day of November, one thousand eight hundred and - (or at the election held in said district on the seventh day of June, one thousand eight hundred and ) viz: That. the whole number of votes given in the said district for the office of judge of the court of appeals, was six thousand and forty-four ; of which L. M. received eight hundred and twenty- two; J. S. received eight hundred and thirty, (&c., ¢-c., proceed- ing through the whole list of officers and names voted for.) That the number of votes given in said district for the office of justice of the supreme court, was six thousand and thirty-five ; of which W. D. received nine hundred and fifty-three ; N. F. received nine hundred and forty-two, (&c., as before.) Dated , in the year 18 A. B., C. D., > Inspectors. E. T., [ No. 34. ] STATEMENT BY THE Boarp oF CouNTY CANVASSERS. Statement in relation to governor, lieutenant governor, judges of the court of appeals, justices of the supreme court, clerk of the court of appeals, secretary of State, comptroller, treasurer, attor- ney general, State engineer and surveyor, canal commissioners, 136 APPENDIX. inspectors of State prisons, senators, and representatives in con- gress: The board of county canvassers of the county of having met at the office of the clerk of said county, on the day of November, 18 , to canvass and estimate the votes given in the several election districts of said county, at the general election, held on the day of , in the year aforesaid, do certify as follows, to wit: That it appears, on such estimate and canvass, that the whole number of votes given for governor was fifteen thousand one hundred and ten: of which P. D. received seven thousand and one; A. R. received six thousand and twelve; J. D. 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 governor was fifteen thousand; of which, (¢-c., as before.) That the whole number of votes given for senator (or senators, as the case may be) was, &e.: [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. | That the whole number of votes given for canal commissioner (or canal commissioners, as the case may be) was, &c. : That the whole number of votes given for a representative in congress was, &c. Dated the day of in the year 18 A. B., Chairman. C. D., Clerk of County and Secretary. [ No. 35. ] STATEMENT IN RELATION TO County OFFICERS. The statement may be in the same form as the preceding, vary- ing 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, &c. That the whole number of votes given for district attorney, &c. APPENDIX. 137 That the whole number of votes given for sheriff, &c. That the whole number of votes given for county clerk, &c. That the whole number of votes given for coroners, &c. [And in the city of New York] That the whole number of votes given for register, &c. [ No. 36. ] CERTIFICATE OF THE ELECTION oF County OFFICERS. The board of county canvassers of the county of having canvassed and estimated the votes given in the several election districts of the said county, at a general election, held on the day of ,18 , do hereby certify, 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. 8., by the greatest number of votes, was duly elected sheriff of said county: That A. W., by the greatest number of votes, was duly elected county clerk of said county : And that N. F., R. M. and E. R., by the greatest number of votes, were duly elected coroners of the said county. Dated the day of , in the year 18 A. B., Chairman. C. D., County Clerk and Secretary. [ No. 87. ] SraTeMENT BY BoarD oF CouNnTY CANVASSERS, IN RELA- TICN TO MEMBERS OF ASSEMBLY. The board of county canvassers of the county of having met at the office of the clerk of said county, on the day of , 18 , to canvass and estimate the votes given in the ‘ several election districts in each of the assembly districts of said county, at the general election held on the day of in the year aforesaid, do certify as follows, to wit: That it appears, on such estimate and canvass, that the whole number of votes given for member of assembly in the first assem- ? 138 APPENDIX. bly district of said county, was nine thousand four hundred and fifty ; of which W. S. received four thousand and eight hundred ; E. F. received four thousand four hundred and fifty; and J. D. received two hundred votes. That the whole number of votes given for member of assembly in the second assembly: district of said county, was nine thousand and fifteen; of which P. N. received five thousand and ten; G. P. received four thousand; J. T. received three, and R. H. received two votes. [Proceed in this manner with the subsequent districts in the county, where there may be more than two, until the result in each assembly district is given. Where the county does not elect but one member of assembly, the statement will be varied to conform to the fact.) ; [ No. 38. ] 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 day of 18 , do hereby certify, determine and declare, that J. S., 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 18 A. B., Chairman. C..D., County Clerk and Secretary. [ No. 39. ] APPOINTMENT OF INSPECTORS To SUPPLY VACANCIES. A. B. is hereby appointed inspector of elections in and for dis- trict No. 1, in the town of to supply the vacancy occasioned by the omission to elect or appoint (or occasioned by the death, removal, or inability to serve, as the case may be,) of C. D., and E. F. is hereby appointed inspector of election in and APPENDIX. 189 for district No. 2, in said town, to supply the vacancy occasioned, &e. Given under our hands this day of 18. D. E., Supervisor. R. 0O., Town Clerk. Justices of the Peace. wr Tee i R., [ No. 40. ] Bonp or Commissioner oF H1GHWAYs. Know all men by these presents, that we, A. B., C. D. and E. F., of , are held and firmly bound unto G. H., super- visor of the town of , in the penal sum of one thousand dollars, to be paid to the said supervisor, or his successor in office. For which payment, well and truly to be made, we bind ourselves and our heirs, executors, and administrators, jointly and severally, firmly by these presents. " Sealed with our seals, and dated the day of »in the year of our Lord one thousand eight hundred and The condition of this obligation is such, that if the above boun- den, A. B., who has been elected commissioner of highways of the town of , in the county of , shall faithfully discharge his duties as such commissioner, and, within ten days after the expiration of his term of office, pay over to his successor or successors all moneys which may be remaining in his hands as such commissioner, and faithfully and truly account to such suc- cessor for all moneys received and paid out by him as such com- missioner, without fraud or delay, then the preceding obligation to be void otherwise to remain in full force and virtue. Sealed and delivered ; in presence of [ No. 41. ] SECURITY OF A JUSTICE OF THE PEACE. We, A. B., elected or appointed a justice of the peace for the town of , county of ,and ©. D. and E, F., of said town, do hereby jointly and severally undertake that the said A. B. will pay over, on demand, all moneys received by 140 APPENDIX. him, in virtue of his office, to the person or persons entitled to the same. Witness our hands and seals this day of , 18 A. B. [L. 8.] Cc. D. [L. 8.] E. F. [L. 8.] [ No. 42. ] APPROVAL TO BE ENDORSED BY SUPERVISOR on A SEcuRITY oR Bonp. I hereby approve of the form and sufficiency of the within secu- rity (or pene é H.-S . H., Supervisor. [ No. 43. ] APPOINTMENT OF A TrusTEE oF A ScHooL District. It appearing to me that there is a vacancy in the office of trustee of school district No. 5, in the town of , by the death or resignation of H. S., I do hereby appoint L. M. trusteee of said district, in accordance with the provisions of the statute. 18. B. B., Supervisor. [ No. 44. ] ~ConsENT TO A RENEWAL OF WARRANT FOR SoHOOL Tax. I hereby consent that the within warrant for the collection of the school tax therein named be further renewed. 18 . B. B., Supervisor. of town of INDEX. A. PAGE. ABANDONED highways repaired.......scccoccssscceveeescscsessereres 63 ABSTRACT of accounts, form Of ......scceccsspecscesecsnceerescesccses 122 of town accounts, form Of.see .ceeoe cee «. 123 General, form Of ..secccecccneecccocseecccccsssecsevccccvess Lae of town claims, supervisor to Mako ...sccccesvecessccccecses IL General, contains what ......sccseccscesccecccsecsecscceces 83 to be sent to county treasurer ....scssesenecseveses 84 ACCOUNTS, supervisor must keep ....ccscsece cess cvevcecevssnsece 4 may be sworn to before chairman ... Srrerrrerer ey 25 to be put in boxes.....scees coves peeceteeevcccccesee OO how and when audited.....+esseeee how Verified ....scecsseccsccesecoes see anecceerrescccee 59 vevaeecccsensececes 59 Of coroner, how audited. ....cecececsecerccccesaccceecccese TT entries of, to be Made .....0 veevee savcecacccasacecencs Vote on, to be recorded oo... cece cocce cece ccescecess covsees 79. to be filed and kept ..+e.csccceveseeuee to be published by clerk .....2scessrcccecseccccessccese of Sl allowance of, to be endorsed secsssscccseccsercccssuscrecce 19 fees for furnishing copy Of...c.0s cessessecssecccesccecssees TD names of persons presenting, to be printed..coresseeseseess 82 not to be withdrawn ..ssccescceeccne secre cececeesvaseress 56 committees not audit, When..ccsevscescscsseeusccecnsecses 60 report of committee on..eeseeessssone of treasurer ag to poor ...... seee see soncceseeercncscee 65 of superintendents ag to poor.....csercececeecscseeceasacee 65 to be laid before supervisors...++.....005 66 abstract of, form of. ...... cesccecsecce ccstsececscccssecess 122 of town abstract of, form of ..sccse sreneeccen cassecesesese 123 to be published .... ccc sscscvce cece cece sessevssccesccceee SL ACTIONS, by supervisors of towns... ......c0+ecee OF COUNTY cecccsccccnerccccereccessscccereesos 27 : NOt to Bbate, Whetessissedesceewivecesecsivessnnieenteveanees 2S ADJUTANT GENERAL, clerk to report to ..sccccocsceccsccvecsscncess 88 AGGREGATE VALUATIONS to be sent to Comptrollor..++ seecsesecees 29 ALLOWANCE to supervisors. ..ccue secees cencuscccccccssvccccssess 50, 108 of account, compelled how .esccssccsccessccevesseccesese AD sccceccceesce oe 79 ceresccecsccsces LOS seecevacrcccccscres 2B 142 INDEX. PAGE. ANNUAL MEETING of supervisors ..see0 cavecccces eens reccee conse cree ANNUAL town meatings, how fixed .... see cceecscces coneuseces coneee APPOINTMENT of inepectors, form of .....- seeese voneceee notice of, form of......e0. aoe veces Of SUPCTVISOT eevee cura cscees socn cease cous soneeress APPROVAL endorsed on a bond, form of ...... .cee essseneccceee cocaee ASSEMBLY, member of, certificate of election, form of....esseseseseses statement as to election of, form of ....+. ..see6 ASSESSMENT, error in....sessccee vesecnenccenenceseeresseneescsvenes ASSESSMENTS, equalization of ......cesccoeseecccecccccsoeccccsseeete ASSESSMENT ROLL, supervisor to examine... sssocseccccaccteccecces Form Of ..00 esos cosccnveveen pay for copying....e+sssesces ASSESSORS, meeting to be called .....6 ssscee cence defaulting, to be reported ..cesesecreeccccerse avec sensees ASYLUM for insane....cceecest cove ssccccescesesees eee sseessnece ncene AUDIT of county accounts. ....secseerececcee reste nec eeee ences ceenes Of SUPEFVISOTS? ACCOUNES. eeree aver aveescesscceee rene arereserece AUDITORS of the town, who are, and time of meeting «0.0.5 sesessecsens what accounts to audit ...... cecceesecces veeneces os ceee what officers account to.... Certificate Of .....+ ccsscscascceccesves os Dee ee eren cece evens ee eee wav ece teeseee B. BLIND, provision for ..cceosceccvcre cess ccccce vesnse cansee scevcese scene BOARD of county{canvassers (see County Canvassers) . .++. secesccesere BOARD of supervisors (see Supervisors, board Of )..ceoecesese ves BOARD OF SUPERVISORS, proceed, how ...sesssecssecccsenscerssscces TUles Of ..ccee cece cscncncnncee:seecses sean quorum Of ...0.0 ceeene ce BOND of constable, supervisor approves.... of collector, supervisor APPLrOVes. .ovece cece severe cevecvevseeevers of commissioner of highways, supervisor Approved ...0 seers senece Of Overseer, SUPETVISOL APPFOVES. sees .eceace.cesecseecees of justice, supervizor Approves. ...ececces veccvaccsn sees sees onucce Of SUPET VIGO ssesis sees sess ssicds Chose sewsineweseed Ko sesw sass wens of superintendent of the poor, form Of ....eccecess cesecceeseeeees of commissioner of highways, form Of ..sessescsceececcsrascsecece approval endorsed on, form Of ..c.cseesceece Of supervisor, form Of. ....+. ccacccescrec cece seeeseseccesseeencs justification of sureties, form Of ...+0.sececese core for school moneys, form of..+.....- of collector, form Of.....+0veeceevecees coves BOOKS to be delivered to successor... oes. cceeeccceccon ses cecesecesece BOOK of supervisor, form of .......sscccceccsecscccccancscesecsesecens Certificate for....escseeserece coseccvees ereecsveces BORROWING money for the county ....ce ececce seconccevcessscessceces for the tow ..cecccsccccee cece sscses cece vss veces 24 47 119 118 2 140 138 137 29 35 28 131 26 32 34 76 59 25 110 110 110 112 51 66 24 89 91 25 wooawoewonr 133 139 140 115 116 131 133 22 11s 114 47 47 INDEX. 143 PAGE. BOXES for ncaa unt aia’ se cisieivw vane alia waves season eibicesgelnie Saws wetsaiel sien BRIDGES, levy of money for...... e Sieve bier acginisiaraie sisi we ersinin ‘eis aisles, aieiajsieinne Supervisor's report ON cose .ceece cocces cost ccencncees ceseaces BUILDINGS for county, erection of -..ccceceveccceccesseceseascces ATs C. CALENDARS of courts to be printed .....ssccceeccenscesev cee sesesens CANVASS for president, form of certificate of......+ see: bj disvelauahe ie omietaretala forfgovernor, form of certificate of ......+ iissath cele reisrciabeie race) oeaee form of statement Of ....0csecee conver voce cence for judicial officers, form of Certificate Of ccs secre sesees veees for county officers, form of statement Of.....+ ceeees cesses voce CELLS, solitary 1.0... ccccee cence cnee renee. CERTIFICATE of town audit conclusive... in town clerk’s book, Money doe acaba esses of supervisor’s oath to be filed .....essecee cence sosceses to town charges .ocesscscacerccnaccn sees navesreeerscer® of clerk as to loan commissioners ....+. .sseseeroeenesers CHAIRMAN of supervisors......cccesescceccee cecctececuaeecoescerees temporary, WHEN ...sse. cece recess casene coencees may administer oath...... ‘ euawvee to sign resolutions...occcecseeseseees CHARGES, contingent, what are .... ..scc cece cone cree scccen sone ceceee Of counsel ......sece rece cere covcce cece renees seve ceseee cons CHILDREN, idle and truant.......0 ccc csucseeeccccvsncce coon ensesscs CLAIMANTS, names of, to be published .... cece cevecccececseeccuees CLERICAL errors, may be corrected ...-..s0+ secsustsosceesceacescers CLERKS defaulting to be reported. .seeceseeres seen cccncceveeesnsencees of the polls, fees of. ..., ..sccs cecececccnen sett ovcc suse cnee anne CLERK of supervisors to be appointed «sess sccceescceercencee eens neess to sign resolutions .....cceccccesee scenes sone sereccssereesncees of exciso board, fees Of ...... cre se cecnee seen eects cent rene eees of the board of supervisors, to record proceedings of the board.... to make entries of resolutions...... sceseeseserecces to record vote of each supervisor ..cececoccessecetes to preserve and file accounts... secccssessencserene office to be depository of books and records of the board to deliver certified copies of accounts....cseseseeeee to deliver abstracts to county superintendents....... penalty for neglect...+++ ww... ere ee to send aggregate valuation of wait estate to Comp- troller ..ccee cece cvccee cscs ccnccccoer sous secs penalty for neglect...... ee meen cent eenect eens ones to publish names of persons who present claims.....- form of this statement oeeesccecces seen cescccce cere to publish proceedings in regard to equalization..... to publish abstract of town accounts.....seres eeevee to publish supervisors’ accounts 1... eseseecsscer cece Oe pee see vevenenere 39 60 1g 49 38 134 134 137 135 136 50 27 114 112 84 25 25 25 49 41 43 55 81 64 84 105 25 49 105 79 79 79 79 79 80 80 80 80 81 81 81 81 81 144 INDEX. PAGE. CLERK of the board to approve bonds by endorsing.....+sssscssereseeers 82 to notify Comptroller as to loan commiissioners....+.. 84 duties a8 to NeW tOWNS.... -.cceee sever cececscceees 85 to exchange published proceedings .....sseee.secese 85 as to sites for town houses ...eesceccererececovssers 85 to prepare collector’s Warrant...e.cecescecveseseese 86 to send copy seal to county clerk and Comptroller... 86 to furnish county treasurer Papers..cecesesecencvces BF credentials of officers ....-sseseses to keep a journal..ssessccce renter ccccvessceccveses 8% order book of secs csee scenes tees sceevevcsescscecese OF form of Orders 1.1.55 cevecccsee conccccecsveseesece 87 ‘to keep a record ..ce secs cesses eoneasecesvcsesiesee 88 to index proceedings. .....+ 4+ to administer oaths..sees+eeee se eccccoeseese 87 Lee cew ene ree cence ence cenccsenscnc cesses 89 CLOTHING for blind pupils ....+. «see COLLECTOR, fees of, tax cece sccces soccet cencenesecse scene sesessseses OS Aelawlb Ol sisase vse seen sieeve csesee saessocweevnns snes BF COLLECTORS, meeting to be called ..ccs0 cesses cece senececcetcseencees 32 COLLECTOR’S warrant, form Of.....cccccesssesse cvseceveees 120 clerk prepares. pond, form Of ......02 seoecese sees, se cececccccs sees cevecccecsses OL of deeds, cannot be SUperVi8Or....eesseeeeccccsservees Lb ag to drains, supervisor to b@....s+ceccvereccecsceeees oa COMMISSIONERS of excise, fees Of ......cecreececevcee scence csvcve cece 105 foes Of . cee cece ceccescecesces cocveces 105 of loans, cannot be supervisord ...+0+ eeeeee seceee 1 show books to supervisors ...seesscceseoveee FF securities to be examined......ceeeecsscccee 78 of schools, expenses Of ...scereccccscccccvesesessse. 70 COMMITTEE of the whole, rule for.......ecscnce ceceee cecncevcceseeves 96 Standing...-6+ sseeeeseecees a Sevcevees 92 COMMITTEE’S report to the board, FOF OF wees sessiecea ve socccvee 129 COMPENSATION of Supervisors .......000 ceccesscccveccnccsaccces seen 26 of jurors, how provided .....1 seccss cocsccecvcavevenee 27 COMPTROLLER, as to rejected tax ....- cscevscccesvsvessccscssccesess SF CONSENT to renewal of a school warrant, form of .....0 see seseesscee 140 CONSTABLE’S fees, a county charge, whon..scessecccseesccecsceseeces 36 security of, form of ......0006 06 fees, how made Out ...... sevase sees coceccesccevesveccsee 102 BLOWANCO tO .cceee cecerececccevcesssccce seceree seeseee LOZ teen cee renees evens e 132 InpDEX. 145 PAGE. QONSTABLES, feos of 02... ..cscessccecucscees sees assses scenes cucees -CONSTITUTIONAL oath, form of..cccescsses ceceee taeeeeees ws Ries Siar leint CONTINGENT charges, what are ..s..sccen cesses nceecsecseeeveescecces CONTRACT, Supervisors not to be interested in.......sssseeesccecsacsee CORONER?S fees, county charge .sccsss seccccescccsee ueeececcuseseese FOOT Of sie: cowaci sa eewerieancn eeceinte accounts, how audited .....sscee sass ck coe ene eeeene kee CORRECTIVE assessment, to be made...... cess ceccceccncceccsesscoees QOUNSEL, charges Of......0+ secse snes ccs csereecseresse erences eeees COUNTY books and records, control of. ..0... cere cenecccceeveusscssevess COUNTY buildings, erection of ...... cccerseses conccanees eoeerecensnees COUNTY Canvassers, who compose ....++ sesees cone vcsseeseccnstvenseee statements, delivered to..+... time of meeting ....0. cececueevescet ceeceeansesees who clerk Of. cesses ccnneve cecces cont cenc cee snuses who administer onth.oee cece scccen erence cneven cece eos es swe neessenee QUMOTUM cece cecce snee rece conc cess aves seeses venecs statements of, how made. sees coos cesses cossarene certificates Of ...0++ ..eeeee as to county Officers....... fe eT eT ee Power Of secs csccerasen res may adjourn, when......« COUNTY charges, what are. ...cccccsenceres cences casscseces aces susne COUNTY clerk, is clerk of Board of County Canvassers ....+ssssceue rece COUNTY judge and surrogate office. ..c.++ once seccns seceet enacesseessees eer en enecasaaeee Balary Of covesvse reve roves saceer coerce acer ccesaseveres salary & county Charge .cssescccccscccseess consccanceees COUNTY loans, security for. .....scsessevees oes COUNTY officers, to report ...0cccecceescceescees statement of canvass, form of... certificate of election, form Of .....2 cee suscaccncses COUNTY poor, how to pay expense Of ..cesenses seccseccccevcccceccorese COUNTY Treasurer, cannot be Supervisor. .....+ ssearces cave ccessseevece appointed and salary ..0+00sceece sereanecessoesacees ceases were aceeeee Cr ee ene Cree aves ereene fees Of. ..ceesnsvccceuerervcascsees. seer Oarteenyeces COUNTY sealer, appointment, Of. ..sesesececeares vevecsensceers eee cas COURT house, erection Of. ..eese cesses sencee vaenssccsoss ssceaseessecns = may levy tax forsscecsacsccvvrcevers secs vessnsseets COURT rooms to be provided. ...cesessscerenr sais RAR Rew aap ESE COURT of special sessions, fees Of ...+60 sssere ee . COURTS employing atenographers. .... sree eee CREDENTIALS of officers... ccccvecess ccvectsccusacsce secon essences CRIMINAL fees, how paid...seececeseccesas ceecsecscecscens ves eves 10 Pee acne eeee sees an eeee 105 113 41 21 106 146 Inprx. D. PAGE. DEATH of supervisor, books and papers. .sce.cesccecss cone ceseveesonse DEFAULT of collector....se cesses sesecsseccceccves DEFAULTING officers, to be reported sees sse..+ cece ees DEPUTY clerk, is clerk of county canvassers........ see wRee weed DISTRICT attorney, to be notified as to his salary... Balary Of .. 00+ ounce ceeeeccere secessenense sees ves DISTRICTS, alteration of, form Of ....0. cece cue ccnccr cece eneecccc cece DISTRICTS for elections, how made. ....es voeess eve ceetet sone cnsesesy DIVISION into election districts, form Of ...0++ ceeesece vee cceeneenence DOGS, tax for sheep killed by....-- ..ssceeesees evcevnncccesee seeecccoes damages by, refunded when ....+...-0+ eevee tax be levied isis sc censwaageey caseewe cn eenee Oo ecneescces DRAINS, supervisor have charge of, wWhen..cccesesccccevcccceeeeessoees DUTY, penalty for neglect of ....00 vsncce ccenvccecntecnessscserecse case +90 eneteoes A eeee cane ares E. ELECTION, notice of ...cccescve covces cove cece cess teneaeaevtcseres coos form of & notice Of ..cceessece socncsvsovave districts, form of division into.....csseesees ees ELECTION districts, alteration of, form of. ...cseeces cco secccecourevss 23 - 57 20 7 118 119 How formederesscscsccscsccccronvccscevversscvselDy 20 ELECTION inspectors, fees of.... EQUALIZATION of assessments....cccceccecccsvcccscses seceee cece to be published by clerkeocecseseecsccss cect ccccacsens EQUALIZATION table, form of....sesesceces cccevccccnseccecceres seas ERRORS may be corrected. ..csecccceccesceccese: eoees EXECUTION not to be issued against board...... see» aeeees parece F, FEES, criminal, how paid. .osscccecsscsecsesnrcvccccscccsscssessee sens Of clerk .ececvccecccsuscecccnvses sesess once snes sees seed oees eens officers, county charge sae cece ncerees the collector ......e.es OfDCOTS. +00 cece cscces ace eeeecee 105 to BBSCSSOTS ercocccrcccccccccc sees cccess ennescesse SO0e senses sees Clorks of the polls 2... scceceseccccc: eres cccncccces cose eeet nese commissioners Of ExCise.scecssccoesceces sescece eoeewoeeee clerks of commissioners of excise ......00ccceees PeTTeer ey commissioners of highways .+...seee cesses coecs COMBEADIES «rose cece cecrcccces ceccee usscrsase COFONETS «eee evereeas county judge. .sse.see oe cee econ avees COUNTY treASUTEL. cee ceae ceence cree secenceeeseses seen oupeeseces district attorney... csc. ceceee senses cert ovev cence sees cece seat snce inspector of elections . JUTOTS.. coceee ceeeeee ee eeerasseaneed eevee seccse sees eres sees re aeee seve sees Bee cree srttece acca cscs vereccce Oo emcees Dee: OEee wees ened cone seeete Justices .csccese ceccenceeccecseccens C80 ceneccat setevccseccuess 106 35 81 1235 64 36 58 89 36 32 109 105 105 105 105 105 106 106 106 106 106 106 106 107 INDEX. FEES of court of special sessions. .. overseers of the poor...... O ee eenecveenscese overseer of highways «1. wssccsensee secesavcses Printers ..see se. sev eeees Bherifls ..-2.- ecsescsesee seve seses evesnesecccomeccscsers 108 supervisors sciseids ooeetact gulsume caret otic we wersleniamt areas amen eeae 108 BUITOBALES » secs ween eens veces cecseencncseesccesesivssceases 109 town clerk. .....csecssccccetrecccssvneeseccescvecsssvcesesves 109 FIRE in woods, supervisors attend to ...0.cccrs cecncccccs ccccsscvseeces 10 FBORME ce csisen cies vas nied cesisen eine’ Senieaeven cévacaceedeeeeecoe 113 40140 constitutional oath Seeee ce eeen ce eeen aceecnae evens vessecceseee LIS Bupervisor’s book ..cccee.ccee acces eceevceeccce ve ames career 113 certificate for supervisor's book .....+ ...sccecsecces sossucvecess LIA certificate of supervisor in town clerk’s book.....csesesseeseeces 114 report where poor is not a county charge.........- oceecoees LIE supervisor’s bond .....0. cece sceccsccec cece ccsasceeereneecaneee LIS justification of sureties ...... cccccecccccnccee coccer eset sccsecee 116 list of jurors.....sseoccscsoee 116 list of grand jurors...... veee 117 notice of an election....... ..s.s0eeees » 17 division into eleetion districts...... 000, 118 notice to appoint inspector of electionS.+es..seee cess 118 appointment of inspectors of elections ... 119 alteration of election districts..++...ccsecccccccssccescvevecsses 119 Collector's WATrant....++seecce cesesevescsccce sancensecsscovse 120 abstract of accounts. .....ccecsceccecctccsavccnavescsscnscceces 122 abstract of town accounts allowed. cscecceuscoves vevccccseccecace 123 statement of services of the board ...eecseacccccvcesece seccenee 124 equalization table .....sccceesce cescvestaccevecs seaseeccee 125 statistical table.... sescevecer 126 General abstract ....cccasccces cocccccccccecscccsecesseve assess 127 report to Comptroller as to loan commissioners ...+++-ceescceees. 128 certificate for published proceedings .......ceeeececcccceescrsees 129 report of a committee to the board. ...esssceeessesccscccacesees 129 report to the board as to loan commissioners .....000scsseecesees 129 warrant appointing Supervisor ....cccsscccscececescetecscrecees 130 supervisor’s bond for school inoney....s- sececccces cesses cccscves 131 131 132 133 133 134 Governor ..0-csssccccascccesecssccersss 134 Judicial officors ..00 ces cscerecsersecvee 135 statement of canvass as to Governor, &0....60 scocee cove «- 135 oe 136 oe 137 ee 187 for Members of Assombly ..cossessseseseee 188 Peco cee nereeeaccces cueres assessment TOll...ccese csce seve sscceescoce collector’s bond. ..s.ssesscee nsec secsss ens superintendents of the poor, bond of....... 148 INDEX. PAGE. FORMS, appointment of inspector to fill vacancy ...+sseccececsceceeeers 138 board of commissioners of highways ....+. css. seseeeccceeseteeee 139 security of s justice of the peace. ....cseerecessceccseceeeceones 139 approval endorsed on & security or bond ...eseeessescaceveceeces 140 appointment of a school district trustee ....esccoaccenccavecccees 140 consent to renewal of a school warrant...ssssescescersiseccecnes 140 G. GENERAL abstract, contain what. .....cc0cscoscccencceesescssseeseree 83 to be sent county treasurer........... form Of .ocscr cscs ncsceccvosscscssesecneness soos LOY GOVERNOR, certificate of canvass, form of. .....ercee severe sccencosecse Lak statement of canvass, form Of ...ceecsces cree ccccceceecee 185 GRAND JURORS, list of....ccccccccrececerencce sccces secrete vescscces TL who placed on list....0.sseere cece cccnecscccscscees TL who omitted ....... contents of list of. . increased when..... see ee cence ceoes seceeeee TL List Of ..ecsccccas cecees coenccscseessceseseceseesees 18 list to be made by clerk. ..csccevee cess ccneccessecees 83 form of Mist Of... .ececuve cece coeeee ve GUARDING jails, pay for. ...e0+ esas H. HIGHWAYS, assessment for laying out .....0 csesccscescossccccccesvees OL additional amount for..... aeseaeonas GL towns to give notice for... csccecccccescccseccesscenescces 61 abandoned, improved how . ...sse cscasseeses eorescee 63 toll changed.....ecesssecccesccecceesscaces seseccee 63 HIGHWAY labor, list of for supervisor. 1.20. ccscoccccnscccncencececces 34 I, IDIOTS, provision for ....+5.ceeee eeee IDLE and truant children......... INDEX, clerk to make ssccacee as acne cevencewenes scneavevasucewse ceacia 88 INSANE, provision for......ss0s cece cecesveesccces cccacsasseccsenssces 16 INSPECTORS of election, fees of ...... .sessceecs cocnece eosesesecs 106 appointment of, form of....... seceeees 138 form of appointment .......... sores wasee ALD INTEMPERANCEH, duty of supervisor a5 to .... ceecl ccscecccsecccreces 21 INTOXICATING liquor, supervisor's duty a5 tO .c.cesccccuccscsseccsees QL scereee sees eccccceeecesuccecs 16 J. JAILS, guarding of, pay for...cescacccsecceccseccnecs tax to be levied for...e..sccsccseesesscccevecs TOPRITS Of 2. .0ce cence ceccsces coerce sesvacs JOURNAL, to be kept by clerk.see scsesseecscces cee cvecsesccocees BT JUDGMENT against towns. 0.00 ssecesccccccccccccsccccosecsecessccses 10 2 OCC cece ereeetoe 64 ceecscccveacecee BL poveeccscsecsee 26 eo INDEX. 149 PAGE. JUDICIAL officers, certificate of canvass, form Of... ccsseseecceerecseee 135 JURORS, list of, made how.....ccoascecsrcaveecccces Sg eee eee ee ee eee sasceccancosees 106 list of grand, by the clerk.oec..cccvcecccccsescercccccessccees 83. form of list Of occ sesccveescecet cesencsnccasevcscsecs soosees 116 grand, made how. ...+-secsessosceesvere Tet 08 ceussas. apenas cwchiw a0 O00 09ST cee ce oeecies FLY who may be. ...20s cccevcccenescsneccscccscoreccsseess TL contents of list Of ...ccecscccccscccccessecsccsscer sees T1 may be increased, when ...... ese duty of supervisors as to........ souces ceeeece JURY list, how made....a.sssescseecceeseeecenrer ssaesssnacencens JUSTIFICATION of sureties, form Of ...0.ccccecccccescsctecscccesecess 116 JUSTICES? accounts, criminal...... 2.2.00 cecvcccescescseves cecces bond, supervisor approves ...+..+0. account with supervisOrs+secseesscecccsceseersesessteereses & security of, form of .......eseee0 oe accounts, how made out .....seee06 srscccerecccesces 18 eeccecevccccncvces TE eee cccccvecsseeccccess LOZ L068 Of sees satwosedeie ce cerasivuewor. see reas eeecieences wena aces: LOT m4 L. LANDS of county, sold when ....ssesssccvssccccecrccccscescsoecesceses 46 of non-residents, description of .....cesseccerecceesceessesencse 29 LAWS, what, printed in the papers.......ssseevceccscccvececcsecsscoes 75 local, to be published..+oee cessccceassseserceseceves 52 to destroy wild beasts, SC. .ccecsceesessecsccecccseveseeesscnses 48 LEGISLATIVE powers of supervisors .....0cccecseesces cocccccccseres 4h LIST of highway labor for supervisors --2+eces cscs secesrecsscccccscrees Sh of jurors, form Of. ....ssesccsecscs crease cvecencerecssverscee cesses L1G of grand jurors, form of..... ++ .++ of jurors, how mado..-+++ .eseseee LIVINGSTON county, poor’ of. ...--+ esse cccceseeseesceneseee eves veaues 54 LOAN commissioners, report to Comptroller as to, form of .. ececcces 128 report to the board as to, form Of ...ssseseeeeusees 129 Clork’s certificate .......cceccccccerccccacccsceses Bh (see Commissioners of loans.) LOCAL laws, to be published ........+.sceesccrseecevcecseesesecssesees 52 LOCATION of public buildings changed ....+. seeeess dieig-oeiie wees 49 LOSSES by collector ....cssesscsessscescreccetaranccssccesoces saareres 57 eceeccccccncssccecesesccees LIT cece accccercsscesncsssccoes 1B M. MAJORITY vote required, when...... sereee cecesccece senses cseerecces 4B MANDAMUS, issue when.....scesceeeeeceeeeseeees ceeeeaseeeeesseeer Aly 42 MAPS, to bo furmished.....+sserseseer sccnsveesrasceences sacees seaees 57 MAYOR of New York, appoints supervisors....... MEETINGS of supervisors, when.....s --cees see special, clerk to Call. seeeascccccencceteecccseccesscseccses Bh Of town AUditorg....eecesccsccccccreccccer cosvsseseecesees LO ecevcercseweosesss 2F a biSlesiae ewe OW sige: ak 150 INDEX. PAGE. MONEY for common schools, to be paid county treasurer...-+++seseveecsess roads and bridges, to commissioner of highways... ...-sseses town expenses, paid to supervisor ......secceeresescevecess borrowed for the town or connty..........eseeeees towns may borrow, when......ceces cerscrecececes cuss MONUMENTS, towns may build....... ccccvcceucevceccnccevces seccvese N. NEW towns, election districts of. ...... cavceececceeeses cess ececes cooses duties of clork 8 t0.....ceses cece socesceccsccceccsse may be erected, ... s.ceess secccece -t0uvcces cree sent ence NEW YORK, supervisors elected, how...sscsscecsasccsecvenccsesacecces NON-RESIDENT lands, survey of. ....++ +++ lands, described how. ...osscccsncee avesec cove ccsseses taxes, for schoold....sccecseces vssces sucecseces secces NOTICE of election, by whom given. ....++ ssee-se AS tO NOW COWNS. -.ce avec vsceccerscvencsce wees cere cece to appoint inspectors, form of......s.eeese of an cleotion, form Of ess eins ceca ue docevesaeewied 660S4aedewe ae 0. OATHS, to be made on delivery of books. ......csce sscnvcccccscvsevesee may be administered by chairman..........sccecceccseces cece clerk may administer.... constitutional form of....... SSS Sa sieieneg ie wise sieaie Sateasig OFFICE of supervisor, vacant When...+ereevese.svees ave ; OFFICERS credentials, clerk to furnish.s++ sss. esses acces salaries, to be allowed ORDER of business. ..0+ 1... seccseseee ce covecncen sees vaseccaescareces ORDERS, form of. ...0.secee seas cscvee voce cunces eres sceus eae Ceara rene eee woes eeee Peer aeeececese cave AO me cees aveesace Pee eee eee ee ee ee weet ee noes ceeees Oe ars ORDER book, to be kept by clerk........20 eceseceececece ccs Ana KEE: OVERSEER of highways, fees Of ......ccceccessecesccsses als aystee bond of, supervisors approve. Stee SeRe Nees évae of the poor, fees of...... sses00 P. s PAPERS to be furnished county treasurer......sseceececsccccercoacaees PAUPERS, supervisors report OM....cees cece secscceasoesces PAY of jurors, how provided. ......scecsecees cece coscececoes for guarding jails..........sceseees Oa eee Otek eee tee eene anes Oem e ee cee ot ee none ce cens distinction of, abolished ....ssccsscsacsscccecerscces cuss soceccccas ° 30 30 31 47 62 63 113 108 108 87 27 54 26 26 53 105 46 47 65 47 InDEX. POWERS, legislation of supervisors........ coosscsetcreccssecsssecse 4d PRESIDENT, certificate of canvass, form Of .......scceccecseces scsseces 134 PRINTER, elected how. .-.. .ccessescecsevee lis what, laws to print,....0seseue es SRO GEL OL creininiates cisveie sreiarais bv wra\aseivio vue ecaiuginiace sie sareiaratearsiaietis sec eneeaesccccececoeses Th serene eaccecscasesecese 75 oowe 108 PROCEEDINGS to be exchanged... .seeee -ceseee. cece ccsvscesseeelO4y 85 ‘SUBLIC buildings, location changed .......+1+ csse-sescsereecccsececes 49 JUBLISHED proceedings, certificate to, form Of ..cesssececccs cece cssese 129 TUBLISH BCCOUDES, WHOM. secescee veccccees cnvcveceeveseesscecscsesee SL POBLIGHING Jocnl la2..ssseseosesssssesvorecneetees asses wiicenartaivn: 8 QUORUM of county canvassors.... ...sccereusseccsusesecsccesscessens 67 4 HOWN AUGILOTS.-cree seccecave se ccever ence ceccesssace-soee 110 ‘ BUPETVIBOTS voce reece ccecvecsscne-sevevescccciossscusesss 2D R. LATES of toll may be changed’..ce.ccesccccceucssscccccssscrssss assess 63 ‘LEAL estate, valuation sent to Comptroller ....+..+.. devedenees 80 29 88 88 21 1 33 140 RENTS, tobe taxed. ....00 cece vccecavcoe ssecee cseuucsees iceeccne: “6b REORT when poor is not a county charge, form Of.. ..cseececcee sence LIA, to Comptroller, as to loan commissioners, form Of. ...0..eeee seve 128 committee to the board, form of. ...... sesccccescececcccccscses 129 RESCGUTIONS to be printed and recorded. ...... .sevee se scccecens 49 “4 RNEWAL of school warrant, c:nsent to, form of.......+.+ og ROLL form of assessment. ...+0 cscececces soccer cecsee eves veveeew LOL RULE for board of supervisors....... ate seneee coccnees seoeee OL wiority of business. ...... sees cen seccesscccteacsssvsecccsecene 98 air to preserve OTder..ceseccee cscs cescccecceccesscescssceres 93 Gor of speaking ...csscccceescvovescecsesccsscscucese seo 93 ato speaking and Voting. .seesscees cesnccseccccveeeses &to motions and resolutions .... RG Previous QUeRtION. ccccsececesssavevsccverssscsessessssess 96 152 InpDEX. : PAGE, RULES as to committee of the whole. ...-ssesssees saeeweivereer 96 as to motion to reconsider...... eeeeee as to special Ordorseees seseee cece seco consscecevccessvesesenes 98 S. SALARY of county treasurer fixed....s+ ssecceccoseevcescesesssescecess 52) of district attorney fixed....sssessceessess coessaseeeetacncses 52 / of officers a county Charge ..ceseecccrsacccecsnsceces weces By 39/ 27; 10 10 1 cece enecenssceee OF SALE of goods to be authorized by warrant. ....csescveees suas teceanvces SANITARY duties of a supervisor ...0eccescee eves scencccnscesscseusees SCHOOL commissioners, expenses Of 0.60. cece rece eens cece seeeccevassces moneys to be paid county treasurer .sesecescscesccess anes aces THE, AMOUDE Of... cee coca nceves assess veesesoses © cee eves not to be omitted... ereecceveee trustee cannot be supervisor. sesecerecssetssceces certificate of appointment, form of....... SEAL of board to be sent to county clerk and Comptroller ...scaceescecees SEALER appointed for the county ....csccscecseccccevccscescecesscees of town, how appointed cece rece ccensreecncecene cece cece stceces SECURITIES of county treasurer examined ... for loans to county.sesesecces sees SECURITY of a justice of the peace, form of. o saeeet canaas seen 1 of cotiatabld, fort Of.sovcenevs ceeds ores senses axes vexcavavce J SERVICES of the board, form of statement Of .sereverecercccevesnceres 1 SHERIFF, fees of 0... sces cece cccccesces csceaceecreecettessscsssecoees I SHERIFF'S fees county charge, When...+..cees cece ncsesccces ssecee voce when to receive.......... accounts, auditing Of ....6. cere veses cece cess necace how made out ...s-+ seveeceeee ‘ SOLITARY cella... wees sseeee cove See meee nen eee eeee eens ons SPECIAL meetings of the board, clerk to call......secececeacvees assoc Sow eeccevecees 1 CBee cree nce nns cree ecee STANDING committees ..... STATE tax, amount of.........00ceeens STATISTICAL table, form of ...... cee cscces cece ceee sssnes STRAYS, supervisor receiving money on gale Of. .....seeeesscccece pers 10 SUBSOIL draining, when. ........ cece ccces eo nneees cone teee acne cee SUCCHSSUK may demand books......es00 seeeee ‘i SUITS against supervisors, when. ...... ceasscccce cecencvecssecsegesse SUPERINTENDENT of the poor, appointed when .....seccecssseft cece 5h bond Of eesesscvccsccceccsseedeeses 55 Inpex. 153 PAGE. SUPERANTENDENT of the poor, accounts of.....+sseseeeesesccsescess 65 cannot be supervisor.....ceses sncecees form of bond Of. ..e+eseceecceceeuesees 133 bond to be approved ..csscesceuseavecs 82 bond to be endorsed by the clerk....... 82 SUPERVISORS, who eligible ....2+ 00 scccescnee sen conte seccceuscses cannot hold office of county treasurer, superintendent of the poor, trustee or commissioner of common schools, commissioner of deeds or loans 2.2... secesececs seoees How ChOSOD, coco rece sero seen svevccesccence penalty for refusing to serve ....e00+ scseccceaccesscses may be appointed .....csceveccccecsessescccesscsscens when office is vacant..... ceccccceveee sett caseeneteses Oath Of Off: CO. ccesee eens ccssstcccc cree tenses covnusence officer before whom taken must certify the same........ certificate must be filed «2s sccesenncs cones secneccees form Of O8th....csecccscccscnccescsese ccccsecces senses 113 to receive and disburse town MONCYS....eseereceseeceee 38 to give bond ...scccccve sevcccccccccsversensssesessees 8 2 to sue for pomalties ....cesevcccee sncesencsccsecssccee 8 Must keep accounts. .roecscesece scancesees form for keeping supervisor’s book .....csescessceecees must account with justices and townclerk....scoesssese 4 form of certificate of town clerk and justices..........+. 114 to attend board of supervisord......ceece ccceeecenseece 4 to cause survey to be made....cssevveccevecsccvecceree § penalty for neglect .s.e+...,ereecccerecvepusccssscesee 5 surveys of non-resident lands ...cccocceerieess cccceses § approve bond of overseer....1- secessescetsccsencseesse 5 JUStice. .. cece cece ccccne rece eeseecccee & to defend suits against his town ......sesseecccceseeces 6 May appoint firemen.....sseccvecsecsecoeserccsecseers 6 7 7 8 8 9 9 9 wo be bo bo et et to receive surplus moneys. . approve bond of constable .....scess see ccscueasscnces CON SCHON ccc nsec car aceccece cons cece commissioner of highways. ..sees+e sees to present overseers’ lists to board of supervisors ......+ to present estimate of improvements on roads and bridges to TepOrt PRUPETS. 6... cece ccs cere cere cece cecncceveves form Of roport..esee serceccene vovcce as to file an account. .-¢inevescvncnsce os fire iN WOOdS ss. ce ccce cece sererecccrtesscecccreeseecee 10 to receive moneys resulting from sale of strays.......++» 10 judgments against towns ...... see e cece rere rscreeee warrant appointing, form Of. .+.esceeeecsee scenes sevees 130 FOES Of cre cccccsce seenes coscssceescesescoves bond, form Of ....eree seces cece cea sceses sonsune bond for school money, form of ...eeeencevevenes to pay judgment when in fundS...-.secesenscseseescees 154 INDEX. PAGE. SUPERVISORS, is a member of the board of town auditorg......sseqgesee Il to make abstract of the names of persons who have pre- sented C1005 sscawns cence na ews weuewede oo ncnn neces I0 town. WONKEN a nage sens decene Sede He tee KAe eee vee 19 to appoint town sealer of weights and measures....... . 16 Tejected taxes ccs ccee cece cen ces cone cree ccnees WW list of persons to serve as jurors .. aoe bane 17 to file duplicated... .c.0scosee nee Brand JUTOTE cee vers esveccscccccncsreccee cooeesesesce 18 election districts ...0.5. cesesseseces sccesccccesereoese 1D form of notice of an election. ....++ secesseveeessecceves LT duties as to new towns 2... .sccescccecne ecenscecscese 20 Give notice of election. ....s+cccsesceercscceneseccceses 20 to appoint inspectors... see eceee cece esse ccencces sess 20 to prosecute for violation of the law for the prevention of Antemperance. ...-.. secceecessecss cectecccecsacsvves 22 some general recommendations .+++......scccsesscssees 21 may administer oaths. ......seeecececccesnccccssseeces 12 give bond to county treasurer for school money...-..6... 12 embezzling money guilty of a misdemeanor,...-........ 12 to make return in March......... disburse school money ...eeeeeeee Fender account «sce csceseccencscsesccccansscesessenes 13 pay his successor ....sseresees cece cevcccaceeee to prosecute for penalties ...ceessssecevecceccseseseees 18 duties in altering school district. c.secsceesacceee cesses 13 dividing a district .....+ .ccsccsseees soeee 14 as to school house sites... oe ceenee soecee 15 report to superintendent ....... vecececcsseecevcss 15 cere cnccevessseess 18 tt eenecenee woes 12 ee acccnsenereceeee 12 Bppuint a trustee. ..... cececsveccesceccrecccecsscecse 16 accept resignation of school officer .....s.-ecececseseeee 16 May consent to TENOW WATTANL. ...eee cecceccescecserese 16 BUG tTUStOES 06. ceccer ances secon acnccevcccssceceasce 16 not to be interested in any contract.......s.0 sooee al QS Water COMMISSIONETS ooece sscascecncseccseeccorseess Da deliver books to his successor...esesccsceccscecccccecee 22 Board of, to meet annually ... .cscccesesccescessrecee 2h to fix time and place ..ce.scceecenerecsencese 24 to make orders respecting corporate property.. 24 to Audit ACCOUNEE.....0 cece evesevvccessseces 25 to levy taxed... cccccscersencs woevecesesveee 20 majority constitute a QUOTUM.....eecccseecces 25 to set with open doors ..cceceeccsaccsenccnses 25 must elect chairman...c.cseccesssecceecesess 25 to appoint clerk. ..cocccecceseccccceseceeccse 25 court house and jail to be repaired ...ceeseee» 26 COMPENSATION. .occsocrecsevvcecccecsscesvess 20 penalty for neglect of duty eoessssecceesreces 26 Inpex. 155 7 PAGE. SUPERVISORS, board of, supervisors of New York. ..ees v0 cevcecsocee 26 to provide for payment of jurors.....seseeeeee 27 must allow salaries of officers....sessessseecee 27 actions by and against.....cececcssecacceesee 27 to examine assessment rollg......esseesseeye. 28 lands of non-residents. ....ccesetacsevesegens 29 tax, how set down. ..s.--scccsrcscccrcsccaces 29 error in assessment......esceccvessscccaceses 29 corrected assessment roll..sccessccssecccsccse 30 warrant to be annexed to assessment roll...... 30 form of WArrant.cecssccseccsccecevscerencece 120 to notify county treasurer of the delivery of the assessment Trolld...csccccecccnecrecescee SL warrant to sheriff...... cc. secesecessecsvees 31 when collector’s warrant to be varied in cities. 32 . to call meetings of assessors and collectors..... 31 Tejected taXes..sssecessvees seevcesessseee Say Sh to report defaulting assessors and clerks....... 34 list of overseers of highways...e.....sesecees 34 execution not to issue against board...... ... 36 equalization of assessments......ceeeseeeseee 35 what are county charges by statute.....e+++ 36, 37 salary of county judge....essccccccccoesseres 38 salary of surrogate ...cccccesese secceccceee 38 BUTTOgAte’s OfF1:CO .eeevecseresccvccsccesceeses 38 GO0Tt icvs wecesuvenssascsveassaves 38 offieer discharging duties of judge and surrogate. 39 boxes for Accounts...cocececsccerescccecesecs 39 when board may be sued.cccsscccesccessesere 39 county charges defined........csecccsessessre 36 MANGAMUB 22... cree cscccecccsccasccseceee Aly 42 charges of counsel defending poor persone accused of Crime ....66 seeeceereseseeee 43 to provide court TOOMS...ecccrveceseers eevee 43 to alter the bounds and to erect new towns and file map cece sscesccssescccscesececoece 4K notice to be posted and published............. 45 to designate name of new town and appoint ‘ first meeting. .cecceccceessecccevececes 45 to purchase lands for the erection of poor houses, court houses, &e .....+sssecsss 46 to determine the site of public buildings. sale or leasing of lands ....ccceesevcees o- 46 to erect public buildings.........ssececeeseee AT raising of money by tax.......seseeersecseee 47 to borrow money for county use ...eeesereeeee 47 abolish distinction as to poor..sesecssccessesee AT to borrow money for town use..++0+ sseeccsee 47 Collection Of taxes. coonsscsorcceenccescsceces AT 156 Inpex, PAGE. SUPERVISORS, board of, to make laws to destroy wild beasts, thistles,&0. 48 fix annual meeting .c+s04 sscceceees wownse ence AT to make laws to protect game ...-.sscseseeese 48 county officers to report, to....cceoceseceeres 48 location of public buildings may be changed.. 49 every resolution to be signed and recorded .... 49 securities to be given for loans........seseee- 50 allowance to supervisors for travel, &o......5. 50 provide solitary cells .......... ccesseascoseee 50 special commissioners of highways............ 5h duty in regard to deaf, dumb and blind persons, 51 to publish accounts.....esceecssces covescesee Sl to publish 1aW8.....s008: cece sceeeeerercecees BB to fix salary of county treasurer...........0.. 52 to examine securities held by him...........5 52 may fill vacancies.c.e.seseceeseccecsssuccees 52 to appoint time for holding town meetings..... 53 plank and turnpike roads.........eeesseceeee 58 to separate the office of county judge and sur- TOQBLC .. eee een secveccescrecnce ve 658 to fix salary of district attorney........ - 68 to pay for guarding jails........clecsessesece 54 relief of poor in Livingston county........... 54 may appoint superintendent of the poor in case of VAOANCYs cosseeccoversascsesesecesece G4 approve bond of superintendont............5 55 idle and truant children.........c0.eseeseeees 55 to tax Tents. sseeseeess seecee senses cues cesses BD special meetings of the board.........ssece0s 56 not to allow accounts to be withdrawn......., 56 unpaid taxes on lands of non-residents, how Collected o.......sceeeseeceevccesrensece 86 losses by default of collector. .......00. 0. coe OF to furnish maps..... cee cecceesecees sooccece BF to appoint county sealer of weights and measures 57 must provide propor standarda. ...... 00.5000 58 fees in criminal proceedings, by whom paid.... 58 accounts, how and when to be andited...., vee 59 justices accounts...... Did S68 s:: csie ciciseesin Somwrenaaaeeniecs acne oa 60 accounts of town, to audit ......-.es cece «+ 60 to provide for court house and jail..sssessseee 61 to raise money to repair highways, &c........ 61 authorize towne to borrow MONCYs.ceccccoeess 62 as to abandoned highways...... teeecesecces 63 change rates of toll. ...s.scseessecee cece +o 63 legalize vote of towns for monumentg. secescee 63 legalize acts of towns.... te eeevcccreeeeses 64 as to county books and FOCOTAB ..ecosyesses eves 64 INDEX. 157 PAGE. BERNIE RESS board of, accounts in county of Rensselaer....sssseeaces 64 accounts with county treasurer under poor laws 65 statement by superintendents of the poor..... 65 to be laid before supervigors..........66 66 expense of supporting poor, how defrayed.... 66 to assess school tax....csccecccssccccaseceses 70 board of county canvassers.....ceccesccccesss 66 county oanvassers, secretary Of....e++ecseeces 67 QUOTUM Of ....0- cceccrceee 67 statements Of. .ssrecosceee 68 Certificate Of ......scceasee 689 as to county officers........ 69 Power Of ..ccceenccceseecee 70 salary of school commissioner...s.ssesereseee 70 list of grand jurors .......+ seeecceecees TL who is to be placed on list... scevcccseves TL who to bo omitted. ...ccccecscsssecescsscecss TL Contents of lists, GO..cce. essere eseccvccsevoes TL increasing number of jurors.csssecececaccevss 12 qualification of jurors ..csescsceacccccscoesss 72 compensation of Jurors e.sevcceccccccccsesses 72 sheep killed by dogsesse.sessecesvecccesecees 7S stenographera for courts ......ccescsecseesers 73 accounts audited by town auditors.......+020. 73 compensation of census marshals.....+.esee08 74 mode of electing printer and publishing laws.. 74 State tax..csec-ccccscaccecscccesveccscecees 75 duty in regard to indigent insane persons ..... 76 duty as to idiots. ...ccsccevesvercevcecssvccce 76 COTONETS? AOCOUNTT......cecerecces seasovesces UT additional security from commissioners of loans, 77 commissioners to exhibit their books and secu- tes. case cece: concesevcceesecceess cos TT non-resident taxes belonging to schooldistricts, 78 commissioners of exeise to report to......-+2. 78 board of supervisors examine witnesses....... 78 duties of clerk of ....sescsccsccceeassene 79 to B9 mode of. procedure as a board, TOI] to be called. ..cecscsccescccececsscececse BY contested seats... seeessecer eesecvcccces 89 to elect chairman and clerk.......seceses- 89, 90 to adopt code of ruled..scccecerescsscsce vosee 90 rules recommended soeesccescreccccsscrcccsse OL minutes of preceding day to be read .....0006 91 order of business....-seceescocssccetavssesss OL standing committees. ...+eese0 priority of business.....0sccsssccsessesscccee 93 chairman to preserve Order. ..seseessesecoreoe 03 vote Of Chairmaniesssecccssscvcsccececscsves 99 seecercese 92 158 INDEX. PAGE. SUPERVISORS, board of, order of speaking. ..sss eessseeccerresccenes Calls to Order ...eee ccneas ccevaseseces seevneen Members to Vote. ..ecacscccecee ceccvensee eves manner of presenting petitions....+.. division of questions. ....... filling blanks... ...sccccecee soecscuce motions when receivables ..cess cessor eeetnces laying a question upon the table......eecevere entries on minutes. ....05 00 ase ssennenenteons BYOB ANA NOES. cess reccccesccncccscer sereuses committee of the whole..... rules for that committoo. .. 10. sesecsseeseere rising and reporting progress......+sescee sees motions to reconsider... ssecesevercecccevces altering ruled. ...60. sseses vencce cenene oveent special orders....sceees oe Oxcuse from VOtiNg...rs. cececesccvcccevecace duties of standing committees, ‘committee to audit accounts. .eceresecrcncens Sheriffs accounts..++++ 00 cssseuccecccsseeces justices’ accounts..cccccesesees coovescevecces constable’s compensation..........00 ceevercs discretionary allowance to constables.....- s+» report of thé committee, form of ......5 committee to equalize valuation...... committee to settle with treasurer, judicial offi- cers, superintendents of poor and commis- Bioners Of LOANS. .....0ccacccescacecoeces resolution respecting accounts to be published, to exchange proceedings. . a county charge. ..eree esevess office, a county charge..... Court, & COUNtY ChATZO..ccccerrescncenccencecscevaccoeue and county judge, office Of... .ccssese cesses sesccacteces SURETIES, form of. justification ...... .eccaceecsrsectsascees coos SURVEYS, supervisor to cause to be made....2. cece cecees vovceceenccnse 4 TAX, how set down rere ere rrr err er rer rer rrr rr rrr errr Tere rrr errr ere OD TONG cenacccnssesvcevenscsscee sansee arene FOOe wre cere csee amount of, sent to county treasurer...coesseccesecssccceestetuses 93 94 94 94 94 94 94 99 101 102 102 102 108 103 104 104 104 109 38 38 38 53 116 29 55 31 Inpex. 159 PAGE. TAX, time to collect, extended ..... sheriff to collect, when....... fees for collecting ....+- ceceneecce cscs secceses sneees cesses uvecece unpaid, collected how.....ccecsccccccccas cece cesses eet insets cece rejected, collected how ...... THISTLES, to be destroyed...... .sseccceccceevccccesctesecessecsarees TOLL of bridges and ferries changed ..... sesess voccse caccccccssesssever TOWN auditors, board of ......cccecnscccesctetcvescessvcssecees 110 to Members Of .... cee cccs veer eens avesavccesesecececenere time of meeting... sseececssceseccnscces accecsees T3s QUOTUDL 0... cece ec ese cree et nne ses eecc eset tess sane Officers to account tO. .sscccesuvencessacsecse sevcsenees audited accounts to be filed...+....eeee. town charges ........05 special session Of... .cccccnere sanccccensceeseranesoees accounts to be verified... .ssecvas scan cccecsenos apnces® accounts not to be audited, when. ....scecscsevscvses Thy Certificate Of ...ccccsccnc snes scee vescccces casscsee Thy abstract of town accounts for supervisors 0+. oseeeescase certificate of, Conclusive...scscecseres vee eomed® TOWN charges, what are.....- scseees-eeee cecneeee esse cancee cece ceeees verified how «2.0. cceeccccsccceccsacseccecceensecseenss Budited, Whenecccccsscccccccseees esceece secenens abstract of.... Certificate to .ccewscsccee cece scccee cect cvenenecccseaces TOWN clerk, account with supervisor .... DO Bees es een ese acer OOH ones esse LOGE OF sx a:sisssi0 0: s:eisictsipiose-e10 00:9 01619030 sieisieie0.sis'-b.0'e a/e.nieiee trneiaiewe book, form of certificate for. sseecsesceetcenee ceensces TOWN house, clerk’s duty as to money for....++ s.seseseeee oe ceceee TOWN meeting, new, fixed by supervisors....++sssecceeves wee aceree first, How held cece ccssncccvcenceccccerstavevccesncerse annual, how fixed ....ccceccas cocnceccersccecescccce 40g TOWN sealer, how appointed ....... cseecceseesccceseceeceeve sseeceeees TOWNS to give notice to improve highway ...cesecseseccceccesuccsenees may borrow moriey, WHEN ..se cece cacee cove cceennessscess onaee new, may be erected.....0 seeccceesscscccues caces seeceece TAMEO Of. ccc sere scer veacccsaeeeesesenes oeeseee oe suits against, supervisor defends. ......0+-+s0s ee eeeneeee acts of, legalized ........s.0+ cecoesceccansencstecensenscsesses may raise money for MonUMENts..ce eee seseee venseeee oven eveee supervisor pays judgments against ....-.+0+006 new, duties of clerk as t0.....ssscceesssevsoss how divided into election districts 1.06 sees seee money of, supervisor must disburse ....+. ssc eseecceevececceeee sealer, how appointed .coe.scceoceccee sesvee ssevesscess sconces TRAVEL fees of SUpCrvigOrs. cess scceccsecccsccccenec tees cccces vcceenes TREASURER county, to be appointed when..,. css .sssseercere cess BZ, salary Of fixed ..---+sssececces accccconsresescvensneesone weecet ence o@ Oe cece ecace securities Of EXAMINE. cece ceesceceee asewcsecvaraceveses 4? 31 32 56 17 48 63 112 110 110 110 110 11 111 11 111 111 112 112 oY 11 111 1h 112 112 109 114 160 INDEX. PAGE. TREASURER, papers to be furnished to seee.sseseee accounts as to the poor cscececrcsenccencsscve seetuseaces TRUSTEE of schools, appointment of, form Of ... sae ceee scence covceres TURNPIKE roads, inspection Of. ..sese scenes senece cee. soevessecnaseece U. UNPAID taxes, how collected. ....:0 secces severe vvesss casecsecsveceves Vv. VERIFICATION of accounts .....cecee scence eves cccececceces cscs sesees VILLAGES to be drained, when..cesscecsoecceravece VOID, contracts declared so, whens .erecseessescrse sees vecnvesscceeceos W. WARRANT for collectors, contents Of .....- ccsccseeccssccsces sapees sees of collector, clerk prepares. ..++5+ avecee socccs sesccvecuceres to be given sheriff, whon. .....ecesesees cove of collestor, form of ....+ consent to renewal a school, form Of.e.eseereveevsvenenveece appointing supervisor, form of. ....0. e006 WATER commissioner, supervisor a8. +esecsracesecssores WILD beasts to be destroyed ......ssee ceeesestereeacees WITNESSES, supervisors may examine ....-. secesest cove cssees secceese WOODS, fire in, supervisor attend tO. sssees coves: ovesceces even t0ee sens Beer eae crocs cece eeee recs ene 87 65 140 53 56 59 22 21 30 86 31 120 140 130 22 48 78 10