1 Cornell University Library The original of tiiis book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/cletails/cu31924032692042 THE SUPERVISORS' MANUAL PRACTICAL TREATISE ON THE LAW APPLICABLE TO THE DUTIES OP SUPERVISORS PROM THE DATE OP THEIR ELECTION TO THE END OP THEIR OPPICIAL TERM, WITH THE DECIS- IONS OP THE COURTS AND THE N"EOESSA.RY FORMS. By GEORGE c! MOREHOUSE, Of the Utica Bar ^formerly one of the Supervisors of Oneida County. ALBANY, N. Y. : JOHN D. PARSONS, Jr., Law Publisher. 1886. Entered according to Act of Congress, in the year one thousand eight hundred and eighty-six, By JOHN D. PARSONS, Jr., In the office of the Librarian of Congress, at Washington. WEED, PARSONS & CO., I'RINTERS AND ELECTROTVPERS, ALBANY, IV. Y. PREFACE. One ot the marked tendencies of legislation in this State, for the past few years, is that of intrusting the direction and control of purely local affairs to local officers, leaving the State legislature to act in those cases which affect the whole State. This is manifest in the additional powers conferred upon town and county officers, the responsibility of towns for the acts and negligence of their officers, and particularly in the extensive legislative powers granted to boards of supervisors over matters formerly under the ex- clusive control of the State legislature. The statutes defining the powers of supervisors were formerly con- tained in a page or two of the session laws; now a volume is required for the same purpose. "With the extension of power comes a corresponding increase in duties and responsibilities and a consequent demand for more intelli- gent, better qualified officei's. The questions to be acted on bj^ boards of supervisors are perplex- ing and complicated, and require, if properly decided, great care, discretion, sound judgment, and a thorough knowledge of the statutes on the subject. Such knowledge is not intuitive nor inhei'ited. It cannot be ac- quired except by diligent effort and careful study, and they are a wise people that, having found a competent officer, retain him in his place as long as he will consent to serve. It is the aim of this work to give the law and the practice per- taining to the office of supervisor, as they exist on November 1, 1886. For this purpose a careful examination of the statutes, the decisions of the courts and the practice of the several boards of supervisors throughout the State has been made. The work is an enlargement of a brief used by the writer while serving as one of the supervisors of Oneida county, and is arranged in the Avay found by him to be most convenient for practical, every- day use. iv Preface. Judging from experience and from an examination of the published journals of the several boards of supervisors in the State, such boards are liable to err in two particulars : First. Blindly following in the steps of their predecessors without knowing whether or not the precedent followed is founded upon sound legal principles. Second. The assumption of more power than the law confers upon them. It cannot be too thoroughly understood that the board of super- visors possess only such powers as are expressly or by necessary impli- cation given to them ; tliat they are not invested with absolute powers over all legislative subjects; that within the limited field, expressly defined and marked out for them by the legislature, they are author- ized to act, and beyond this they cannot go ; that the first question to be settled by them in any given case is, not are we prohibited from acting in the matter but is there any statute conferring upon us the right to act therein? If no statute conferring such power to act can be found, then they have no right to act. The references in this volume to the Revised Statutes are to the seventh edition, by Banks Bros. Acknowledgment is hereby made to Hon. M. H. Merwin, Hon. W. B. Sutton, A. C. Miller, Esq., E. 0. Jones, Esq., of Utica, N. Y., to Messrs. Wauful, Lewis, Marshall, of the Oneida county board of supervisors, to R. B. Maxfield, clerk of the board, Hon. W. D. Biddlecome, school commissioner, Geo. E. Dunham, and Mr. John Kohler, ex-county treasurer, for many valuable suggestions. To J. B. Cushman, of Utica, N. Y., one of the oldest and best qualified supervisors in the State, I am especially indebted for the benefit of his experience and the suggestions he has given, which have rendered his assistance invaluable. G. C. M. Isovemoer 1., 1886. CONTENTS. CHAPTER I. PAOX. What acts public officers are prohibited from doing 1 CHAPTER 11. Election and qualification of supervisor 3 CHAPTER III. The supervisor 15 CHAPTER IV. Elections 101 CHAPTER V. Of the assessment and collection of taxes , 1 . 134 CHAPTER VI. Cor23orations — assessment and taxation of 215 CHAPTER VII. Equalization 230 CHAPTER VIII. Auditing of accounts 340 CHAPTER IX. The board of supervisors 294 CHAPTER X. General statutp.s relating to the board of supervisors 305 yi Contexts. CHAPTEK XI. TAOir. The board of supervisors contimied — miscellaneous duties. ..... 345 CHAPTER XII. Committee on legislation — committee on ratio and apportion- ment of taxes 423 CHAPTER XIII. Of the duties of the clerk 434 CHAPTER XIV Of the powers and rights of counties as bodies corporate 445 CHAPTER XV. Actions and proceedings by and against towns — the supervisor — counties — State writs 44"; CHAPTER XVI. Digest of fees 483 Note A 498 Errata 500 SUPERVISORS' MANUAL. CHAPTER I. Sbc. 1. PubUo officer not to be interested Sbo. 8. Othei; violatipna of la,w. in any sale, lease or contracts, i. Certain contracts may bd declared etc. void. 2. Misappropriation, etc., and falsi- fication of accounts by pnblic officers. Section 1. Public Officernot to be Interested in any Sale, Lease or Contracts^ etc>— A public officer who is authorized to sell or leaSe any property, or to make any contract in his official capacity, or to take part in making any such sale, lease or contract, who voluntarily becomes interested in- dividually in such sale, lease or contract, directly or indirectly, is guilty of a misdemeanor. Penal Code, §473. § 2. Misappropriation, etc., and Falsifica- tion of Accounts by Public Officers.— A public offi- cer, or a deputy or clerk of' any such officer, and any other person receiving money on behalf of, or for account of the people of this State, or of any department of the government of this State, or of any bureau or fund created by law and in which the people of this State are directly or indirectly interested, or for or on account of any city, county, village or town, who, 1. Appropriates to his own use, or to the use of any person not entitled thereto, without authority of law, any money so received by him as such officer, clerk or deputy, or otherwise ; or 2. Knowingly keeps any false account, or makes any false entry or erasure in any account of, or relating to, any money so received by him ; or 1 3 SuPEKVisoEs' Manual. 3. Fraudulently alters, falsifies, conceals, destroys or obliterates any such account ; or 4 Willfully omits or refuses to pay over to the people of this State or their officer or agent authorized by law to receive the same, or to such city, village, county or town,, or the proper officer or au- thority empowered to demand and receive the same, any money re- ceived by him as such officer when it is his duty, imposed by law, to pay over, or account for, the same ; Is guilty of felony. Id., § 470. § 3. Other Violations of liSL-W.—kn officer or other person mentioned in the last section, who willfully disobeys any provision of law regulating his official conduct, in cases other than those specified in that section, is guilty of a misdemeanor, punishable by a fine not exceeding $1,000, or imprisonment not exceeding two years, or both. Id., § 471. § 4. Certain Contracts may be Declared Void. — Jt seems that contracts in violation of section 1 above, may be declared void at the instance of the city, county, village or town interested in such contracts. § 3, chap. 57, Laws ot 1843. CHAPTER II. ELECTION AND QUALIFICATION. Sso. 5. Election. Sec. 16. Notice to be given supervisor elec- 6. What qualifications a supervisor ted. must possess. 11. Tenure of office. 1. What offices a supervisor may not 18. If a supervisor is not chosen at hold. town meeting, how proceed. 8. Who are ineligible. 19. Vacancies, what are, how filled. 9. Penalty for refusing to serve. 20. Form of order appointing super- 10. Oath of office. visor. 11. Form of oath. 21. Such appointment cannot be quea- 12. Before whom oath to be taken. tioned collaterally. 13. Certificate. 22. Resignation of office. 14. Certificate to be filed. 23. Supervisor elected to give security, lb. Penalty for acting without taking 24. Formlof bonds or security. oath. 25. Qualifying, what is. Election and Qualification. § 5. Election. — One supervisor shall be chosen at the annual town meeting in each town, 1 R. S. 808. by the electors of the town, who are to vote for him by ballot. Id. 816. The time for holding town meetings is not uniform throughout the State. It is generally fixed by the board of supervisors, by resolution, so that the town meetings of every town in the same county shall be held on the same day. § 15, chap. 389, Laws of 1839 ; 1 R. S. 815. After being so fixed it cannot be changed for three successive years. Id. In Kings county it was attempted to change the time for electing supervisors and other officers to the general election day in the fall. Some doubts exist as to whether such change was properly made or is valid. People, ex rel. Smith, v. Schiellein, 95 N. T. 124. Each ward In a city usually has one supervisor also, but the counties of New York and Kings act under special laws, and the general statement above does not apply to them. § 6. "What Qualifications a Supervisor must Possess. — 1^0 person is eligible to the office unless he is an elector of the town for which he is chosen. 1 R. s. 8ir. An elector must be a male citizen of the age of twenty-one years. He must have been a citizen for ten days, and an inhabitant of this State one year, next preceding an election, and for the last four 4 SuPERVisoEs' Manual. months a resident of the county, and for the last thirty days a resi- dent of the election district in which he may offer his vote. Constitution, art. 2, § 1. § 7. What Offices a Supervisormay not Hold. — No supervisor can be appointed or elected ,to hold the office of su- perintendent of the poor in any county. Chap. 352, Laws of 1829, as amended by chap. 80, Laws of 1853 ; 3 R. S. 1869. Nor appointed to or hold the office of couhty treasurer. 1 R. S. 363. Nor trustee of a school district, nor member of a board of educa- tion. 2R. S. 1168. Nor commissioner for loaning the moneys of the United States. 1 R. S. B25. Nor a loan officer appointed under the act of the 14th of March, 1792. Id. Sir. In the above cases a supervisor is ineligible to election or appointment to said offices. If a supervisor is elected or appointed thereto the election or appoint- ment is a nullity. People T. Clute, 60 N. Y. 451. But there is a number of cases in which a different question arises, e. g., the charter of the city of Brooklyn says: "No alderman shall, during the term for which he is elected, hold aiiy other public office." An alderman was elected to Congress. It was held that the office of alderman became vacant. Thomas Kelly v. The Common Council of Brooklyn, W N. Y. 503. So in People v. Nostrand, a highway commissioner was elected sheriff. Section 1, article 10 of the Constitution provides tliat sheriffs shall hold no other office. It was held that the election of the commissioner to be sherifi'operated as a resig- nation of the office of commissioner. Armstead C. Henry v. James Nostrand, 46 N. Y. 375. So a school commissioner, if elected supervisor, vacates his office as commis- sioner. 2 R. S. 1144. Illustrations of this principte may be found in Eeople V. Carrique, 2 Hill, 93; Van Orsdall v. Hazard, 3 Hill, 243-249; People t. Board of Police, etc., 35 Barb. 535-540, 541-553 ; Angell & Ames on Corp. 443 ; People T. Coiiklin, 7 Hun, 188-194; James Ryan v. Andrew H. Green, 58 N. Y. 295-804. As boards of supervisors have jurisdiction to decide cases of contested member- ship, care must be used in examining the statute claimed to render a contestant eligible or ineligible. The above decisions will assist in a proper deterinination of the question. § 8. WllO are Ineligible.— 7The loan commissioners above mentioned are not eligible to the office of supervisor. 1 B. S. 525, 8ir. ElECTIO]^^^ AlfD QUALIBIC^TIOK. 5 Nor a railroad commissioner of a town. Chap. 720;iiaw3 of 1878; 1 R. S. 879. In some towns, by special statutes, the office of railroad commissioner is abolished, and their duties devolve upon the supervisors of such towns. These acts being local are omitted. § 9, Penalty for Refusing to Serve.— If any person chosen or appointed supervisor shall refuse to serve, he shall forfeit to the town the sum of $50. 1 R. S. 819, § 25. If any person, so chosen or appointed, shall not take and sub- scribe the oath of office, and cause the certificate mentioned below to be filed as required, such neglect shall be deemed a refusal to serve. Id. 818, § 16. § 10. Oaitb, of Office. — Before entering upon the duties of his office, and within ten days after he shall be notified of his elec- tion or appointment, every person chosen or appointed shall take and subscribe the osjth of office. Id. 817. § H. Form of Oatll. — The following oath will comply with the provisions of the law : STATE OP NEW TOEK, COTINTT OF ONEEDA, Town of Teentqn, I, Thomas J. Lewis, of the town of Trenton, in said county, having been elected supervisor of said town, do solemnly swea,r (or affirm) that I will support the Constitution of the United States and the Constitution of the Sta^e of New York, and that I will fjiithfully discharge the duties of the office of supervisor of said town, according to the best of my ability. And I do further solemnly swear (or affirm) that I have not directly or indirectly paid, offered or promised to pay, cqntributed, or offered, or promised to contrjijute any money or other valuable thing as a consideration or reward for the giving or withholding a vote at the election at which I was elected to said office, and have not made any promise to Influence the giving or withholding any such vote. '' THOMAS J. LEWIS. Subscribed and sworn to before me, ) this 6th day of March, 1886. I Robert Pkichabd, | Justice of the Peace. J CERTIFICATE O^ JUSTICE. COUNTT OF ONEIDA, ) . Town op Trenton, ) I, Robert Prichard, justice of the peace in and for the town of Trenton, in said county (or town clerk of the town of Trenton, in said county), do hereby certify, that on the 6th day of March, 1886, personally appeared before me Thomas J. Lewis, of said "town, who tben and there duly tddk and subscribed the foregoing oath. ROBERT PRICHARD, Justice of the Peace. 6 Supervisors' Manual. The Revised Statutes say that the form shall be that "prescribed in the sixth article of the Constitution of this State." As the sixth article of the present Constitution does not prescribe any oath, but the twelfth article does, it is safer for an elected officer to follow the above form, which complies with the latter article. 1 R. S. 817 ; Constitution, art. 12. In case of an appointment, the latter part of the oath may be omitted. § 12. Before Whom Oatli to be Taken — It maj be taken before a justice of the peace or commissioner of deeds, Id. Sir. or the town clerk of the town in which such officer shall be elected. Chap. 172, Laws of 1838; 1 R. S. 820. Notaries public were given the power to administer baths and affirmations, in all cases where the same may be taken and administered by commissioners of deeds. Cliap. 360, Laws of 1859; 3 R. S. 2375. By chapter 238 of 1840, the office of commissioner of deeds in towns was abolished. BllenO'Donnellv. Robert Molntyre, 37 Hun, 615-622; Craft v. Merrill, 14 N. T. 456 ; The National Bank of Chemung v. City of Elmira, 53 id. 49. There are decisions holding that the statutes designating persons before whom the oath shall be taken are merely directory. M parte Heath & Broome, 3 Hill, 42; 4 E. D. Smith, 430; People v. Stowell, 9 Abb. N. C. 456-460. ' • f § 13. Certificate.— The officer taking the oath shall certify in writing the day and year when the same was taken, and shall deliver such certificate to the person by whom the oath was taken. 1 R. S. 818. For form of certificate see ante, § 11. No fee or reward is to be paid for administering the oath, or for the certificate. Id. § 14. Oath to be Filed. — The supervisor taking the oath, within eight days thereafter, shall cause the certificate to be fiiled in the office of the town clerk. Id. 818. § 15. Penalty for Acting- Without Taking Oath. — If he enters upon the duties of his office before he shall have taken such oath, he shall forfeit to the town the sum of $50. Id. 820. § 16. Notice to be Given Supervisor Elec- ted. — If bis name appears on the poU list, that is to be deemed a sufficient notice of his election ; but if not, he is entitled to a notice Electiok and Qualificatiox. 7 of his election from the town clerk of the town, within ten days after the meeting at which he is chosen. Id. 817. § 17. Tenure of OflBce.— Supervisors shall hold their office for one year, and until others are chosen in their places and have qualified. Id. 820. Local statutes, extending the terms of office to two years, have been passed for certain counties, but such statutes are unconstitutional People T. Henry Hoffman, 60 How. Pr. 824; affirmed, 24 Hun, 142. and contrary to article 3, section 18 of the Constitution. § 18. If a Supervisor is not Cliosen at To-wn Meeting, lio'w Proceed, — If any town shall omit or neglect, at its annual town meeting, to choose its proper town offi- cers, or any of them, it shall be lawful for any three justices of the peace of said town, by a warrant under their hands and seals, within five days after such town meeting, to appoint such- officer or officers ; and the person or persons so appointed shall hold their respective offices until others are chosen or appointed in their places, and shall have the same powers and be subject to the same duties and penalties as if they had been duly chosen by the electors ; but, if the justices of the peace fail to so^appoint, it shall be the duty of the town clerk within thirty d&ys thereafter, to call a special town meeting for the purpose of electing such officer or officers. 1 R. S. 821, as amended by chap. 543, Laws of 1874. The justices making such appointment shall cause such warrant to be forthwith filed in the office of the town clerk, who shall forth- with give notice to the person appointed. Id. The justices cannot appoint one of their own number. People T. Thomas, 33 Barb. 287. Should the electors omit, at their annual town meeting, to elect a supervisor — as in the case of a tie vote or otherwise — the justices may appoint a supervisor immediately without waiting for a special town meeting; and a person so appointed will be entitled to hold the office in preference to one elected at a special town meeting. A special town meeting cto properly be called to elect a supervisor only where a vacancy occurs, after an officer has been duly chosen at the annual town meeting. People V. Van Home, 18 Wend. 515 ; Tappan v. Grey, 9 Paige, 507. § 19. Vacancies, -what are, lio-w Filled.— A vacancy in the office of supervisor may be supplied by a special town meeting to be called by the town clerk, within eight days after the 8 SuPEKVisoBS' Manual. happening of such vacancy, upon the petition of twenty-five voters. If such call is not made, or the electors shall not, within fifteen days after the happening of such vacancy, supply the same by an election at town meeting, the same shall be supplied by the justices of the town. 1 E. S. 822, aa amended by Laws of 1881, chap. 391, and chap. 267, Laws of 1885. Three justices are necessary to make a valid appointment, but where there are less than three residing in a town wherein a vacancy occurs, the justice or justices residing in such town may associate with themselves one or more justices from an adjoining town as may be necessary to make the number of three. Id. "When the justices appoint they are to appoint some person, other than one of their own number, by a warrant under their hands and seals, and are to cause such warrant to be forthwith filed in the office of the town clerk, who shall forthwith give notice to the person appointed. Id. A vacancy occurs when the supervisor chosen or appointed refuses to serve, dies, resigns, removes out of town, or becomes incapable of serving, or convicted of an infamous crime, or of any offense involving a violation of his office, or the decision of a competent tribunal declaring void his election or appointment, after he shall have been elected or appointed. 1 R. S. 370. A special town meeting can properly be called to elect a supervisor only where a vacancy occurs after an officer has been duly chosen at the annual town meeting, or after he has been duly appointed by the justices. People V. Van Horn and Himrod, 18 Wend. 515; 1 K. S. 822. Where a supervisor, whose term has expired, continues to discharge the duties of the office, under the statute authorizing him to do so until his successor has qualified, the office is not vacant. Tappau T. Grey, 9 Paige, 507. Unless there is some special law governing the case and prescribing that a failure to elect causes a vacancy. People v. Isaac W. Crissey, 91 N. Y. 616-634. § 20. Form of Order Appointing^ Supervisor. ORDER APPOINTING SUPERVISOR TO FILL VACANCY. COUNTY OF RENSSELAER, ) . Town of Pittsto ^n, ) **' ' Whkbeas, a vacancy has occurred in the office of supervisor of the town of Pittstown, by reason of the death {or as the ease may ie) of George Holmes heretofore elected to said office from said town, ' Now, therefore, by virtue of the power vested in us by the statute, in such case made and provided, we, the undersigned, three of the justices of the peace of Election and Qualification. 9 said town (or, in ease there are less than three justices in the town, then one or two, as the case may be, and the balance of the justices of the peace of the adjoining town of ), do hereby, in order to fill such vacancy, nominate and appoint Charles Adams to be supervisor of said town, to hold his said office until the next succeeding annual town meeting of said town, and until another is duly chosen or appointed in his place as prescribed by law. In witness whereof we have hereto set our hands and seals this 10th day of July, 1869. (Signatures and seals.) Justices of the Peace. § 21. Sucb Appointment cannot be Ques- tioned Collaiterally. — ^Where the justices acquire jurisdic- tion their appointment cannot hp questioned collaterally. Van Alen v. Vanderpool, 6 Johns. 69 ; People v. Seaman, 5 Denio, 409 ; In the Uatter of the Petition of Daniel B. Kendall to Vacate an Assessment, 85 N. T. 302; People v. Isaac W. Crissey, 91 id. 616-635; Giles Foot v. Alfred Stiles, 57 id. 399. § 23. Resig'nation of OffiC(e,. — Should any supervisor desire to resign his office, he may give notice of his intention so to do to any three justices of the peace of the town, who may, for suffi- cient cause shown, accept the resignation. "Whenever the justices shall accept any such resignation, they shall forthwith give notice thereof to the town clerk of the town, and it then becomes his duty to call a special town meeting to supply the yacancy. 1 R. S. 822. If the special town meeting be not called or held, then the justices appoint as above stated. § 23. Supervisor Elected or Appointed to give Security. First. It is the duty of every supervisor hereafter elected, within thirty days after entering upon his office, to make and deliver to the town clerk of his town his bond, in such penalty and with such sureties as the board of town auditors shall prescribe, conditioned for the faithful discharge of his official duties, and that he will well and truly keep and pay over and account for all moneys belonging to his town and coming into his hands as such supervisor. Chap. 534, Layrs of 1866, as amended by chap. 721, Laws of 1868 ; IR. S. 827. Second. Bond for ScIlOOl Moneys. — Immediately on' receiving the commissioner's certificate of apportionment, the county treasurer shall require of each supervisor, and each supervisor shall give to the treasurer, in behalf of the town, his bond, with two or more sufficient sureties, approved by the treasurer, in the penalty of at least double the amount of the school moneys set apart or appor- tioned to the town, and of any such moneys unaccounted for by his 2 10 SuPBBVisoES' Manual. predecessor, conditioned for the faithful disbursement, safe-keeping and accounting for such moneys, and of all other school moneys that may come into his hands from any other source. If the condition shall be broken the county treasurer shall sue the bond in his own name, in behalf of the town, and the money recovered shall be paid over to the successor of the supervisor in default, such successor having first given security as aforesaid. Whenever the office of a supervisor shall become vacant by reason of the expiration of" his term of service, or otherwise, the county treasurer shall require the person elected or appointed to fill such vacancy, to execute a bond, with two or more sureties, to be approved by the treasurer, in the penalty of at least double the sum of the school moneys remaining in the hands of the old supervisor, when the office became vacant, conditioned for the faithful disbursement, safe- keeping and accounting for such moneys. But the execution of this bond shall not relieve the supervisor from the duty of executing the bond first above mentioned. Refusal to g'ive Security a misdemeanor.— The refusal of a supervisor to give such security shall be a misde- meanor, and any fiiie imposed, on his conviction thereof, shall be for the benefit of the common schools of the town. Upon such refusal the moneys so set apart and apportioned to the town shall be paid to and disbursed by some other officer or person to be designated by the county judge, under such regulations and with such safeguards as he may prescribe, and the reasonable compensation of such officer or person, to be adjusted by tlie board of supervisors, shall be a town charge. § 31, chap. 555, Laws of 1864, as amended by chap. 567, Laws of 1875; 2 R. S. 1153 On filing this bond the treasurer will give a certificate, showing this fact, for dehvery to his predecessor in office. Chap. 555, Laws of 1864, § 6, subd. 7. Third. Bonds on Account of Administering' Funds for Railroad Indebtedness. — By certain local acts the office of railroad commissioners in certain towns was abolished, as above mentioned, and the supervisor acts and has charge of the railroad funds. The following act requires him to give se- curity therefor, and is only applicable to the towns or wards in which the supervisors administer such, funds. The supervisor of any town or ward of any city, receiving or dis- bursing any funds on account of the bonded railroad debt of said ElECTIOK and QuAIilFICATIOlir. 11 town or ward, before receiving or disbursing any sncb funds, by vir- tue of an act of this State, shall execute to the town a bond with sure- ties, who shall be able to justify in at least double the amount of the money to be received by him as near as can be ascertained, said bond to be approved by the town clerk, and conditioned for the proper and due disbursement of moneys received on account of bonded railroad debt, and the faithful accounting thereof, which bond, when given, will be filed wth the town clerk. • Chap. 68, Laws of 1882. By chapter 410 of 1874, when the town shall have voted to buy and cancel its bonds, by issuing and selling new bonds, the super- visor is to give security for double the amount received by him from the county treasurer, derived from the sale of the new bonds. The law in relation thereto will be found in chapter , post, and is only applicable to towns having a bonded indebtedness. The sureties to the above bonds will be liable only for dereliction in duty dur- ing the term for which the supervisor was chosen at the time the obligation was entered into, and not for those which happen under his reappointment. Kingston Hut. Ins. Co. v. Clark, 33 Barb. 396. Sureties on a supervisor's bond are only liable for moneys which their principal is authorized and bound by law to receive in his official capacity, and not for that which he receives^ voluntarily, or which the board of supervisors without authority order paid to him. So where a town collector, in pursuance of his warrant, paid to the supervisor moneys collected for support of the poor and repair of highways, liM, that the sureties were not liable for their principal's appropriation of those moneys, because it was the duty of the board to rfequire them to be paid directly to the overseers of the poor and the commissioners of highways, respectively. People V. Pennock, 60 N. T. 421. Abondto ''H., town clerk,'' to be " paid to said town clerk or his successors in office," held sufficient, Edmund G. Sutherland v. James Carr, 85 N. T. 105. and can be sued in the name of the supervisor of the town. Id. As to what funds he receives "as'supervisor," officially, see cases cited in notes to this section. The act above cited, chapter 534, Laws of 1866, speaks only of supervisors "elected," and makes no mention of those "appointed." It is the safer practice to require a bond of the one appointed, as well as the one elected. This bond would seem to secure the town for all moneys received by the super- visor, " as superuisor," and to supersede the special bond for " local school mon- eys " required by chapter 78, Laws of 1866. People T. Ebenezer Pennock, 60 N. T. 421-424; Elijah P. Taylor v. Emory W. Gur- nee, 26 Hun, 624; Charles A. Hawkins v. Mayor of Nevr York City, 64" N. T. 18' 21 ; Edmund G. Sutherland v. James Carr, 85 id. 105. I The first act is general, is later in its enactment and covers the whole ground. Id. ; Charles Heckmann v. John M. Pinkney, 81 N. Y. 211 ; People t. City of Brook- lyn, 69 id. 605; Dexter & Limerick Plankroad Co. v. Alden, 16 Barb. 15. 12 Sfpeetisoes' Majjual. For reference, however, the latter act is inserted. In addition to the bond or bonds that the supervisors of the several towns of this State are now by law required to execute, the supervisor of every town in this State, which has a local school fund belonging to said town, shall, before entering upon the duties of his office, execute a bond with two or more sufficient sureties in double the amount of all school moneys, funds or securities belonging to such town, and which by law is under the control, or in the custody of the supervisor of such town ; such bond to be in accordance with the requirements of section 20 of chapter 179, Laws of 18,56, anij subject to all of the provisions thereof, except as herein specified. Laws of 1866, chap. 78. Chapter 179, Laws of 1856, has been superseded by chapter 555 of 1864, and the latter act provides for the duties of the supervisor relating to the "local school fund " (or "gospel and school lots funds "), and requires him to give a bond to the county treasurer, not only for moneys " apportioned" by the school commis- sioners, but for " all other sahool moneys that may come into his hands from any other sowce. " It would seem that the bond to the county treasurer and the general bond men- tioned in the first subdivision of section 33, supra, would be sufficient to meet the requirements of the statutes, without giving the one mentioned in chapter 78, Laws of 1866. § 24. Form of Bonds or Security Required. See ante, § 23, " first." BOND OF SUPERVISOR — (Oeneral). Know all men by these presents, that we, Charles L. Marshall, as principal, and William J. Millard and Herbert C. Sholes, as sureties, all of the town of Paris, county of Oneida, and State of New York, are held and firmly bound unto John Doe, as town clerk of said town, in the penal sum of |10,000, to be paid to the said Doe, as town clerk aforesaid, or to his successor in office. For which pay- ment well and truly to be made, we bind ourselves, our heirs, executors and ad- ministrators, jointly and severally, firmly by these presents. Witness our hands and seals this 13th day of March, 1886. Whereas the above bounden, Charles L. Marshall, was, on the 5th day of March, 1886, duly elected supervisor of the town of Paris, in said county: * Now, there- fore, the condition of this bond is such, that if the said Marshall shall faithfully discharge his duties as such supervisor, and shall well and truly keep and ac- count for and pay over all moneys belonging to his said town and coming into his hands, as such supervisor, without fraud or delay, then this obligation to be void, otherwise to be in full force and virtue. ' ' CHARLES L. MARSHALL, WILLIAM J. MILLARD, HERBERT C. SHOLES. L. S. L. S. L. S. ACKNOWLEDGMENT. STATE OF NEW YORK, ) CotTNTY OF Oneida, ) *'■"' On this 13th day of March, 1886, before me, the subscriber, personally Eippeared Charles L. Marshall, William J. Millard and Herbert C. Sholes, to me personally known to be the same persons described in and who executed the above instru- ment and severally acknowledged that they executed the same. M. M. JONES, Justice of the Pbacb. Election akd (^ualificatiomt. 13 JUSTIFICATION. STATE OP NEW YORK, ) ComsfTT OP Oneida, J **' •' William J. Millard and Herbert C. Sholes, the sureties named in the foregoing bond, being severaHy duly sworn, doth eaph for himself say, that he is a resident and freeholder (or househblder) within this State, iind Worth $10,0(iO oveir and above all his debts and liabilities, which he owes or has incurred, and exclilsi ve of property exempt by law from levy and sale under an execution. Signed, WILLIAM J. MILLARD, HERBERT C. SHOLElS. Severally sworn and subscribed before ") me, this 13th day of March, 1886. I M. M. Jones, f Justice of the Peace. J APPROVAL. We hereby approve the foregoing (or within) bond, as to its form and manner of execution and the sufficiency of the sureties therein. Dated Ma/rch 12, 1886. A. B., C. D., E. F., G. H., BoABD OF Town Auditors. The above bond, when completed, is to be filed with the town clerk. BOND FOR SCHOOL MONEYS. (See amte, § 23, " Second.") Know all men by these presents, that we, Andrew L. Williams, supervisor of the town of Kirkland, in the county of Oneida, and State of New York, as principal, and George Beach and Jacob F. Getman, of the same town, as sure- ties, are held and firmly bovmd unto John R. Edwards, as treasurer of the county of Oneida, in th6 penalty of five thousand dollars, to be paid to the said Edwards, as treasurer of said county, his successor in office, attorney or assigns; to which payment, well and truly to be made, we bind ourselves, jointly and severally, by these presents. Sealed with our seals and dated this 10th day of June, 1886. The condition of this obligation is such that if the above bounden Andrew L. Williams, as supervisor aforesaid, shall safely keep, faithfully disburse, and justly account for and pay over all the school moneys apportioned to said town, and all other school moneys that may come into his hands, as such supervisor, from any other source, then this obligation to be void; otherwise to remain in full force and virtue. ANDREW L. WILLIAMS, GEORGE BEACH, JACOB F, GETMAN, [Add acknowledgment and justification, as in preceding form.] L. s. 'l. b. L, s. 14 SuPEEVisoEs' Manual. The county treasurer approves the bond, if satisfactory, as follows: I hereby approve the foregoing (or within) bond as to its form and manner of execution and the suflSciency of the sureties therein. Dated June 11, 1886. JOHN B. EDWARDS, Tkeasurek of Oneida CouNTy. This bond is filed with the county treasurer, who should give the supervisor filing the same a certificate thereof. Chap. 555, Lawa of 1864, § 6, subd. 7. From the preceding forms any other bond required can be adapted by a- little care. § 25. Qualifying, Tebat is. — To qualify for an office is to take and subscribe the oath of office. People V. James H. McKinney, 52 N. T. 874-380. Generally speaking, after an officer has taken and subscribed his oath of office, filed the same and furnished the security required, he is "qualified "to perform the duties of the office. ' CHAPTER III. THE SUPERVISOR. Sue. 26. His duties and powers. Sbo. 77. 27. Classification thereof. 28. Demand and receive books, 78. papers and moneys. 79. 29. Delivery refused. 80. 30. To whom application is made. 81. 31. Form for application. 82. 32. Order to show cause on applica- tion. 83. 83. Affidavit of delivery. 34. Order thereupon. 84. 35. Warrant of arrest. 85. 36. Search warrant. 37. To demand from his predecessor 86. all school and town moneys. 38. Keeping accounts. 87. 39. Form or account. 40. Certificate by town auditors. 88. 41. When to account. 42. Bonds of other town officers. 43. Commissioners of highways. 89. 44. Collector. 90. 45. Constables. 91. 46. Justices of the peace. 92. 47. Excise commissioners. 48. Overseers of the poor. 49. Form of bonds of other town 93. officers. 50. Bond of collector. 94. 51. Bond of constables, 95. 52. Bond of justice of the peace. 53. Bond of excise commissioners. , 96. 54. Bond of overseer of the poor. 54 a. Bond of railroad commission- 97. ers. 98. 55. Filing papers, bonds, etc. 56. Reports by supervisor. 57. In relation to rejected taxes. 99. 58. In relation to highway commis- sioner's statement. 100. 59. Report as to town debt. 60. List of collectors and assessors. 101. 61. Sheep injured by dogs. 62. List of grand jurors. 102. 63. Report to superintendent. 103. 64. Report paupers. 104. 65. To make a return of moneys in 105. their hands. 106. 66. State boundary monuments. 67. Account of school moneys. 107. 68. To the comptroller. 108. 69. Suits against the town. 109. 70. As to town debt. 110. 71. As to common school districts. 111. 72. Supervisors' duties in relation to. 11 2. 73. When town divided. 113. 74. Moneys in the hands of overseers of the poor.' 114. 75. Disbursing of and accounts for school moneys. 115. 76. Alteration of school districts. Form of order forming a dis- trict. Form of consent by trustee. Form of order altering a district. Form of decision thereupon. On the dissolution of a district. Equalizing taxes on lands in several towns. Site of school-house, how changed. To condemn unfit school-houses. When supervisor to fill vacancy in office. Form of order appointing trus- tee. Supervisor may accept resigna- tion of trustee. Supervisor may consent to re- newal of warrant for school tax. Form of renewal. To sue trustees for penalties. Duty of town clerk. Supervisor to sue for penalties imposed by laws relating to schools. Certificate of apportionment of school moneys. Duty of supervisor. Embezzlement of moneys by supervisors. Supervisor to call district school meeting when. Notice to DO given thereof. Apportionment of valuation of railroads among school dis- tricts. Women eligible to vote at school meeting. Under compulsory education act. Supervisor may receive real es- tate or personal estate in trust. In respect to dogs. The Ontario county act. The Richmond county act. Deaf-mutes and blind. Form for the admission of county pupils. As to the blind. To cause survey to be made. Survey of non-resident lands. May administer oaths. Surplus moneys. To receive moneys for strays. When to act as guardian, in bind- ing out orphan children. As to buying and canceling town bonds. As to payment of bonded debt of railroads. 16 SuPEEvisoEs' Manual. Sho. 116. 117. 118. 119. 120. 121. 122. 123. 124. 124! 125. 126- 129. 130. 131. 132. 133. 134. 135- 141. 142. 143. Sale of stock and bonds of bank- rupt railroads. To supply vacancy in office of auditor. Attend board of supervisors. Duties under the drainage act. Supervisors to appoint inspectors of vinegar. When supervisor to pay judg- ment. Sue for penalties. Supervisor may institute sup- plementary proceedings fortax. Form of affidavit therefor, a. Order thereon. Duties in connection with town officers. 128. Duties on the division of a town. Personal property, how appor- tioned. Meeting under this title, how called. Cemeteries excepted. Debts to be apportioned. Gospel and school lots. Duty in case of fire in woods. 140. Duties in connection with highway commissioner. Powers and duties as water commissioner. To control town house. To lease public buildings to grand army post. Sec. 144. To appoint town sealer. 145. To appoint fireman. 146. To appoint collector. 147. Vacancies in board of ex- cise. 148. Certain towns and cities author- ized to sell railroad stock. 149-150, Duty in connection with jus- tices and town clerk. 151. To supply vacancies in inspect- ors of election. 152. Duties as board of health. 153. Duties as boai'd of towVi auditors. .154. When to act as inspector at a village eleqtion. 155. To make jury lists. 15?. Ip cities. 157. Who are disqualified from serv- ing as jurors. 158. Wh6 are entitled to eiremption from jury duty. 159. Who are qualified to serve as jurors. 160. Duplicate lists of jurors selected to be filed. 161. Form of list. 162. J^urors to serve three years. 163. Duties as board of health. 164. Formation of water-works com- pany. 165. In relation to roads and bridges. 166. Form for consent. 167. Meeting to determine what amount shall be borrowed. § 26. Duties and POTrers. — After a supervisor has duly qualified he is ready to proceed with the duties of his office. He derives his right to act as a puhlic officer from statutes enacted by the legislature, which expressly, or hf necessary inlplicatioii, limit, define and prescribe what he may lawfully do. "Within such limits so conferred his jurisdiction is confined. If he attempts to go beyond this jurisdiction he does so at his peril, and becomes personally responsible therefor. §27. ClaiSSifica>tiOIl. — The jurisdiction of a supervisor extends to these cases : First. As a town officer. Second. As a member of the board of county canvassers. Third. As a county officer, or sitting as a member of the board of supervisors. The first class is naturally divided into three subdivisions, viz. : 1. Those that are to be performed by the supervisor only. 2. Those that are to be performed by him in connection with other town officers. 3. Certain general duties relating to such matters as the schools, dogs, etc., which belong to both of these subdivisions. The Supeevisor. 17 HIS DUTIES AS A TOWN OFFIOEK. 1. To he performed hy the supervisor. § 28. To Demand and Receive Books, Papers and Moneys from bis Predecessor. — He must demand from his predecessor all the records, books, papers and the balance of moneys remaining in his hands, as ascertained by the auditors of town accounts. If he desires, it is the duty of his pre- decessor to make oath that the same are all the records, etc., in his hands. The following is a statement of the law : At the expiration of the term of office of a supervisor, it is the duty of his successor, immediately after he shall have entered upon his duties, to demand of his predecessor all the records, books and papers under his control belonging to such office, and it is the duty of such supervisor to deliver, when so requested, upon oath, to his successor, all such books and papers, and to pay over the balance of moneys remaining in his hands as ascertained by the auditors of town accounts. 1 R. S. 842. The oath may be administered by the officer to whom such delivery is made. Id. In case of the death of such supervisor he shall make such demand of the executors or administrators of such deceased officer ; it is made the duty of his executors or administrators to make such delivery upon like oath. Id. ; Id. 376. On receiving such records, etc., he should give his predecessor a receipt, which may be in the following form : Received of F. A. Willard, late supervisor of the town of Boonville, three hundred dollars and five cents ($300.05), the balance of town moneys remaining in his hands. Also vouchers No. to No. , both inclusive, in support of his charges for disbursements, bearing the same number in his cash account, and amounting in the aggregate to the sum of dollars and cents. Also one (or more as the ease may be) bound account book, one copy Thompson's Supervisor's Manual (a/iid so on with each book or other property in his custody as supervisor). Dated March 15, 1886. T. A. LOWERY, Sttpebvisok of the Town of Boonville. 3 18 SuPEE visors' Manual. § 29. If delivery refused.— It shall be the duty of the officers entitled to demand such records, books and papers to pro- ceed to compel the delivery thereof. 1 R. S. 842, § 9 ; Id. 376, § 51 et seq. The proceedings to compel the delivery of books and papers by public officers to their successors are authorized by the Revised Statutes. Id. 376. The title to office cannot be determined by tiese proceedings. Matter of North v. Cary, 4 T. & C. 357; In the Matter of Whiting, 2 Barb. 514; People V. James Allen, 51 How. 97 ; Hodgkin t. A. & P. R. R. Co., 5 Abb. 73 ; 16 Abb. N. C. 269-272. The applicant's title to the office must be clear and free from reasonable doubt to entitle him to institute these proceedings. 2Crary'sSpeoialProc. 206; People v. Allen, 51 How. 97-99; 16 Abb. N. C. 269-272; In re Application of Benjamin Case v. Andrew Campbell, to compel delivery of books, 17 N. Y. W. Dig. 473; Matter of North v. Cary, 4 T. & C. 357. But it is sufficient if the applicant is in possession of the office under color of title, though if both parties claim to be in possession, and it is doubtful which is the actual occupant, the court will require the parties to have the right to the office determined by action before entertaining the proceeding. In the Matter of Conover v. Devlin, 24 Barb. 587; Conover v. Devlin, 15 How. 470; Conover" s Case, 5 Abb. 74-281. § 30. To Whom Application is Made.— The appli- cation is made to a justice of the supreme court or the county judge of the county where the person so refusing shall reside. 1 B. S. 376. And if such officer shall be satisfied, from testimony offered, that any such books or papers are withheld, he shall grant an order directing the person so refusing to show cause before him, within some short and reasonable time, why he should not be compelled to deliver the same. Id. § 31. Form for Application. 1 In the Matter of the Application of D. D. C. to Compel Delivery of Books and Papers. To Hon. W. B. Sutton, Cotinty Judge of Oneida Couwrr: The petition of D. D. C, above named, respectfully shows that on March 5, 1885, one J. S. T. was duly elected to the office of supervisor of the town of Deerfield, in said county, to serve for one year from said date, and duly quali- fied therefor and took possession of said office and of the records^ books and The StTPEEVisoE. 19 papers hereinafter mentioned, and continued in possession thereof till June 9, 1885, when he died. 2 That your petitioner was, on the 12th day of July, 1885, duly appointed to flu the vacancy in said office caused by the death of said T. , and has duly taken and subscribed the oath of office, duly filed the same in the town clerk's ofBce of said town, and duly furnished the security, and duly qualified himself af: supervisor of said town as required by law, and since said July 12, 1885, hafc been and now is the supervisor of said town. That, by virtue of said appointment, and the other acts above set forth, your petitioner is the successor to said T. in said ofiice, and entitled to posses- sion of the records, books and papers heretofore in the possession or under the control of said T. belonging to or appertaining to said office. That the said records, books and papers belonging and appertaining to said office, to-wit : (describe the property), have come to and are now in the possession of C. D. ; that said C. D. has not been elected or appointed supervisor of said town, and • does not claim to be such. 3 That on the day of , 1885, your petitioner duly demanded said records, books and papers of said C. D., who thereupon refused to deliver the same, or any of them, to him. That said C. D. now is, and for a year last past has been, a resident of Oneida county. That no previous application for the order herein asked for has been made herein. Wherefore, your petitioner demands that the said C. D. be ordered to show cause before your honor why he, the said C. D. , should not be compelled to deliver said records, books and papers to your petitioner, and why your peti- tioner should not have such further or other relief or order as may be proper. Dated August 1, 1885. D. D. C. Oneida C!oinrrT, ss.: D. D. C, being duly sworn, says: That he is the petitioner above named; that he has read the foregoing petition and knows the contents thereof; that the same is true to his own knowledge, except as to the matters therein stated to be alleged on information and belief, and that as to those matters he believes it to be true. D. D. C. Sworn to before me, this 1st "| day of August, 1885. I John Dob, | Justice of the Peace. J If any of the allegations in the above petition are upon information and belief, it would be safer to attach the affidavit of some person who knows the facts in relation thereto. If such person will not make the affidavit, then allege the sources of "the petitioner's information, and the grounds for his belief, and the reason why the informant's affidavit is not given. § 32. Order to Slio-w Cause on Application. (Title substantially as in the last form.) On reading and filing the petition of D. D. C, dated August 1, 1885 (and speci- fying other papers relied on, if any), and being satisfied by the oath of said pe- titioner and other testimony offered, that the records, books and papers mentioned in said petition are unlawfully withheld, on motion of W. A. Matteson, Esq., attorney for said petitioner, it is hereby Ordered, that said C. D. show cause before me at my chambers in the city of Utica, N. T., on the 10th day of August, 1885, at ten o'clock in the forenoon of that day, why he should not be compelled to deliver the records, books and papers mentioned in said petition to said D. D. C, and why said D. D. C. should not have such other and further relief as may be just. Let a copy of this order and the papers on which the same is granted be served on said 0. D. personally, on or before August 5, 1885. Dated August 1, 1885. W. B. SUTTON, Oneida County Judge. 20 SuPERVisoEs' Manual. If, upon an inquiry before said officer, the person charged with withholding such books or papers shall make affidavit that he has truly delivered over to his successor aU such books and papers in his custody or appertaining to his office, within his knowledge, all fur- ther proceedings before such officer shall cease, and the person com- plained of shall be discharged. If he does not make such oath, then the officer shall, by warrant, commit such person to the jail of the county, there to remain until he shall deliver such books and papers, or be otherwise discharged according to law. 1 R. S. 376. The following forms may be used therefor : § 33. AMdavit of Delivery. STATE OF NEW YORK, ) . County op Oneida, ) " C. D. , of said county, being duly sworn, says, that lie is the person mentioned and described in a certain petition and complaint made by one D. D. C. before the Hon. W. B. Sutton, county judge, on the 1st day of August, 1885, and that he has truly delivered over to said D. D. C. all the books, records and papers in his cus- tody or appertaining to said office of supervisor of the town of Deerfield in said county, within his knowledge. CD. Sworn, etc. If such affidavit be made, "the proceedings cease. If it is not made, and after investigation the judge is satisfied that the papers are unlawfully withheld, an order is usually made in the following form : § 34. Order tliereupon. (Title substantially as in the preceding form, § 31.) Whereas, on the 1st day of August, 1885, at my chambers in Utioa, N. Y., com- plaint was made to the undersigned, county judge of Oneida county, by D. T>. C, of which the following is a copy, to- wit {Tiere insert the petition, or a summary of its contents); and, Whbkbas, being satisfied by the oath of said D. D. C. that the records, books and papers mentioned in said petition or complaint, dated August 1, 1885, were unlawfully withheld, and that said C. D. resides in Oneida county, I granted an order directing said C. D. to show cause before me, on August 10, 1885, at my chambers, why he should not be compelled to deliver said records, books and papers to said D. D. C, and for such other and further relief as may be just, and at the time and place so appointed, said D. D. C. and said C. D. appeared before me, and due proof having been made of the service of said order, petition and all papers accompanying tl^e same, I proceeded to inquire into the circumstances, which inquiry was continued before me from day to day until this day, the matter having been regularly adjourned, and said C. D. not having made oath that he has truly delivered to said D. D. C. the said books, papers and records, and it appearing that said D. D. C. is the successor to said office of supervisor of the town of Deerfield, and that said records, books and papers are still unlawfully withheld, and that said C D. still omits and refuses to deliver up the same (*), now after hearing W. A. Matteson, Esq., attorney for said D. D. C, in favor, and D. C. Stoddard, Esq.j attorney for said C. D. in opposition thereto, it is hereby The Supbevisoe. 21 Ordered, that said C. D. forthwith deliver to said D. D. C. all the records, books and papers belonging or appertaining to the office of supervisor of said town of Deerfield, to-wit : (Jiere enumerate and describe the several records, hooks and papers), which have come to the hands of, in possession of or under the control of said C. D., or in default thereof, that a warrant issue to the sheriff of the county of Oneida to commit said C. D. to the jail of said county, therein to remain until he deliver to said D. D. C. said records, books and papers, to- wit : {?wre emtmerate as before) or be otherwise discharged according to law. And the same being required by said D. D. C, it is further Ordered, that, on such default being made by said CD., a search warrant issue to said sheriff or any constable of said county, commanding him to search, in the day-time, the house of said C. D. situated (insert a partieula/r designation or description of said house, and of any oth&r place to he searched), iat said records, books and papers, to- wit: (Jiere insert a partievia/r description of the articles) so withheld, and seize and bring them before the undersigned. Dated August 15, 1885. W. B. SUTTON, Oneida County Judge. If default be made in obeying the order after service of a copy thereof on the person so withholding, a warrant and search warrant in the following form issue : § 35. ixrarrant of Arrest. The People of the State of New Tokk to the Sheriff of Oneida County : Whereas {recite the proceedings as in the last form to the asterisk *). These presents are, therefore, to command you, the sherifE of Oneida county, and you are hereby commanded to take the body of said C. D. and commit him to the jail of Oneida county, there to remain until he shall deliver the following records, books and papers, to- wit: {here insert a particular description of the rec- ords, books and papers) or be otherwise discharged according to law. In witness whereof I have hereunto set my hand and seal, at my chambers in Utica, N. Y., this 18th day of August, 1885. W. B. SUTTON, [l. s.] Oneida County Judge. § 36. Sear ell 'Warrant. The People of the State of New York to the Sheriff, or any Constable of Oneida County: Whereas {recite proceedings to the asterisk (*) ass in the second form ai)ove), and said D. D. C. having further required a search warrant to be issued, you, the said sheriff of Oneida county, and any constable of said county, are hereby further com- manded to search, in the day-time, the house of said C. D., situated (insert a par- ticular designation or description of said house and of any other place to he searched) for said records, books and papers, to- wit: {here insert a particular description of the same) and seize and bring them before the undersigned. In witness whereof, I have hereunto set my hand and seal, at my chambers in Utica, N. Y., this 18th day of August, 1885. W. B. SUTTON, [l. s.] Oneida County Judge. § 37. To Demand from Ms Predecessor and otlier To-wn Officers all Scliool and To-vrn Moneys* — It is his duty, so soon as the bond to the county treas- urer, by the third article of the third title of this act required, shall 32 SUPEEVISOES' Mawtjal. have been given by Mm and approved by the treasurer, to deliver to his predecessor the treasurer's certificate of these facts, to procure from the town clerk a copy of his predecessor's account, and to de- mand and receive from him any and aU school moneys remaining in his hands. 2 R. S. 1155, § 6, subd. 1 ; chap. 555, Laws of 1864 The bond referred to is the same mentioned in section 23 " Second," ante. Furnished with the treasurer's certificate and a certified copy of his predecessor's account from the town clerk, he is then entitled to demand and receive all school moneys. Unless this certificate be produced the moneys should not be paid to him by his predecessor, nor should he pay these moneys to his successor when his term of office expires. It is his duty, upon re- ceiving such a certificate from his successor, and not hefore, to pay him all school moneys remaining in his hands, and to forthwith iile the oertificate in the town clerk' s office. Id., subd. 8. § 38. Keeping Accounts. — Having received the books, and it being his duty to receive and pay out the town and school moneys, it is necessary for him to keep proper accounts thereof. The supervisor of each town shall receive and pay over all moneys raised therein for defraying town charges, except those raised for the support of highways and bridges, of common schools, and of the poor where poor money shall be raised. 1 R. S. 826. He shall keep a just and true account of the receipt and expendi- ture of all moneys which shall come into his hands by virtue of his office, in a book to be prepared for that purpose, at the expense of the town, and to be delivered to his successor in office. Id. in addition to the above, which relates to town charges, it is his duty to keep a just and true account of all the school moneys received and disbursed by him during each year, and to lay the same, with proper vouchers, before the board of town auditors at each annual meeting thereof. Chap, 555, Laws of 1864; 2 R. S. 1155, § 6, subd. 4. To have a bound blank book (the cost of which shall be a town charge), and to enter therein all his receipts and disbursements of school moneys, specifying from whom and for what purposes they The Supbkvisok. 23 were received, and to whom and for what purposes they were paid out, and to deliver the book to his successor in office. Id., subd. 5. Within fifteen days after the determination of his office, to make out a just and true account of all school moneys theretofore received by him, and of all disbursements thereof, and to deKver the same to the town clerk, to be filed and recorded, and to notify his successor in office of such rendition and filing. Id., subd. 6. The accounts and book last above mentioned (subds. 4, 6 and 6) are based upon his duties in relation to common schools. The law pertaining thereto is as follows : It is the duty of every supervisor to disburse the school moneys in his hands applicable to the payment of teachers' wages upon, and only upon, the written orders of a sole trustee, or of a majority of the trustees in favor of qualified teachers, or upon the order of a trustee of a separate neighborhood, in favor of' any teacher of a school in an adjoining State, recognized by him and patronized by the inhabitants of such neighborhood. Such teacher shall be deemed a qualified teacher. Id., subd. 1. To disburse the library moneys upon, and only upon, the written orders of a sole trustee, or a majority of the trustees. Id., subd. 2. In the case of a union free school district, to pay over all the school money apportioned thereto, whether for the payment of teach- ers' wages or as library moneys, to the treasurer of such district, upon the order of its board of education. Id., subd. 3. If the order is regular upon' its face, that is to say, if it bears the signatures of a majority of the persons acting in fact as trustees of a district, under color of an election, in favor of a person whom it states to be a duly qualified teacher, em- ployed by them in the district during the year in which it is drawn, and in pay- ment of his wages as such teacher, it is a sufficient voucher for the supervisor, and it is not for him to inquire whetherthe trustees have exceeded their authority or acted improperly in drawing the order. If presented by any other person than the teacher in whose favor it is drawn, it should bear his written indorsement or order for payment to a specified person. Code of Public Instruction, p. 176. 34 SuPEKVisoBs' Manual. § 39. Form of Account.— The following form is in use in many towns, and will be sufficient for general purposes : Thomas J. Lewis, Stjpbbtisor, in account with the town of Trenton. Poor Fttnd. 1885. Dr. Cr. March 19. To amount received fromL. G. W., late supervisor, $546 93 May 4. To cash from H. H., excise commissioner 390 00 June 1. To cash from H. H., excise commissioner 37 50 To cash transferred from dog fund 23 50 $987 93 Co^TKA. 1885. March 37. By cash paid H.B., overseer of poor, voucher No. 1, $75 00 April 31. By cash paid R. W. , overseer of poor, voucher No. 3, 30 00 Sept. 11. By cash paid H. B., overseer of poor, voucher No. 3, 75 00 30. By cash paid R. W., overseer of poor, voucher No. 4, 40 00 Oct. 39. By cash paid H. B., overseer of poor, voucher No. 5, 50 00 1886. Feb. 15. By cash paid R.W., overseer of poor, voucher No. 6, 30 00 By balance on hand To balance on hand 687 98 $987 93 $987 93 March 1. . $687 98 Local School Fund. 1885. Dr. Cr. Feb. 33. To amount of said fund received of L. &. W., late supervisor $353 00 To interest thereon one year 21 18 $374 18 1886. CONTEA. Feb. 33. By paid school district No. 1 (voucher No. 8) $5 00 By paid school district No. 3 (voucher No. 9) 15 00 By paid school district No. 3 (voucher No. 10) 1 18 By balance on hand, invested in a mortgage dated February 1, 1885, made by J. D. and wife on real estate in said town for 353 oo $374 18 $374 18 To balance $353 00 Doa Fund. 1885. Br. Cr. Mar. 9. To cash from L. G. W., late supervisor. $80 00 1886. Feb. 20. To cash from W. M., collector 85 00 $165 00 The Supervisor. 35 1885. CONTBA. Nov. 5. By cash paid H. M. (voucher No. 74). Nov. 6. By cash paid C. W. (voucher No. 75). Nov. 5. By cash paid J. B. J. (voucher No. 76). Nov. 5. By cash paid B. O. (voucher No. 73). 1886. Feb. 28. By cash paid poor fund By balance on hand $165 00 $23 75 25 00 2 00 5 75 28 50 85 05 $165 00 1886. Mar. 1. To balance on hand I $85 05 And so on with each fund. The account book pertaining to school moneys contains two classes of accounts, viz.: 1st. The general account. 2di The account with each school district in town, and is in the following form : (Under the first head, viz.:) 4 26 SuPEKvisoKs' Manual. m % a B O O o w % m (H 1 < U 1 1 u 1^ « a 1 0) 1 1 a 1 1 1 ■« § ID ■3 oa o e > N § o si -a a o o e c8 tS a 3 a ■ 1-1 1 s +3 0. ■c Is 02 ■a ^ 1— 1 8 S ^ c m ew 2 ■3 oa 0. a -s CQ 2 t -f3 5 & ^ n ^ -g > S d R :3 y — — — li ri ^ .g a 3 i a .3 6 fe CQ «H ^ f4 P. 43 ed 1 J3 P b w. a i ^ u i-'- a . f £ 43 d s !• This also, with the proper vouchers, is laid before the town auditors. Within fifteen days after his term of office expires he must file a copy of the last two accounts with the town clerk and notify his successor thereof. The Supeevisok. 27 On the accounting before the town auditors the supervisor •will need, 1st. The account hooks. 3d. A transcript or copy of his account upon said hooks, to be filed with the town clerk after the account has been audited. (This is sometimes put into the form of a report by the supervisor and read at town meeting.) 3d. The vouchers showing his disbursements to be filed with the town derk. It would be more convenient on an accounting to number each voucher con- secutively, and to note on each item of disbursement in the account the number of the corresponding voucher. After his account has been audited the auditors enter a certificate thereof in the books and also upon the copy to be filed. § 40. Certificate by To'wii Auditors as to Ac- count of Supervisor. Town op Florence, as.: We, the undersigned, board of town auditors in and for said town, do hereby certify that we have this day examined the foregoing account of Humphrey Courtney, supervisor of said town, and the vouchers accompanying the same, and do find the same true and correct in all respects, and that the following is a statement of his account with said town, to- wit: Receipts. Disbursements On hand. Poor fund $987 93 165 05 3,020 78 374 18 $300 00 80 00 2,020 78 31 18 $687 93 85 05 Doff fund .. Local school fund 353 00 $3,547 94 $2,431 96 11,125 98 Leaving a balance on hand belonging to said town of $1,135.98. Dated McM-ch 6, 1886. A. B., C. D., E. F., JtrsTicEB op the Peace. G. H., Town Clekk. 1 B. S. 827. See post. Auditing of Accounts. § 41. 'Wben to Account. — On Tuesday preceding the annual town meeting he shall account with the justices of the peace and town clerk of the town for the disbursement of all moneys received by him. Id. 826. The account should be verified. No account shall be audited by any board of town auditors, or supervisors, or superintendents of the poor, for any services or disbursements, unless such account shall be made out in items and accompanied with an affidavit at- 2S SuPEKVisoKs' Manual. tached 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, or either of said superintendents, is hereby authorized to administer any oath required under this section. § 24, chap. 180, Laws of 1845, as amended in 1847 ; 1 R. S. 845. §42. Bonds of otlier To-wn OflBcers.— The follow- ing officers are required to give bonds for the proper performance of their duties : 1. Highway commissioners. 2. Collector. 3. Constables. 4. Justices of the peace. 5. Excise commissioners. 6. Overseers of the poor. 7. liaUroad commissioners. 8. Officers issuing bonds to retire or pay town debts. See § 59, chap. 316, Laws of 1886. And the supervisor should see that the bonds are given, that they are correct in form, properly executed and acknowledged, that the sureties justify and are of sufficient means to answer for any defi- ciency in the officer's accounts or duties, and he should approve and file them as required by law. The law pertaining thereto is as follows : § 43. Coxumissioners of Hig-b-ways.— Every com- missioner of highways hereafter to be elected or appointed shall, before entering upon his duties, and witlun 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 in- dorsement thereon, and filed with him, in the penal sum of $1,000, conditioned that he will faithfully discharge his duties as such com- missioner, and, within ten days after the expiration of his term of office, pay over to his successor what money may be remaining in his hands as such commissioner, and render to such successor a true account of all moneys received and paid out by him as such com- missioner. 1 R. S. 844, § 8. The SuPBEyisoE. 29 § 44. CollectOX*. — ^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 the taxes to be collected by him, shall execute to the supervisor of the town, and lodge mth him a bond, with one or more sureties, to be ap- proved of by such supervisor, in double the amount of such taxes, conditioned for the faithful execution of his duties as collector. Id. 818, § 19. The collector must have actual notice of the amount of taxes to be collected. 52 N. T. 374. He is not bound to take notice of the proceedings fixing the amount of the tax. Id. Although the collector must qualify, by taking and subscribing the oath of office, no time is prescribed for taking siich oath, and if taken at any time before the office is forfeited by reason of the neglect to give the bond, as required by statute, it is sufficient. Id. § 45. Constable. — Every person chosen or appointed to the office of constable, before he enters on the duties of his office, and within eight days after he shall be notified of his election or ap- pointment, shall take and subscribe the oath of office provided by the Constitution, and shall execute in the presence of the supervisor or town clerk of the town, with at least two sufficient sureties, to be approved of by such supervisor or town clerk, an instrument in writing, by which such constable and his sureties shall jointly and severally agree to pay to each and every person who may be entitled thereto, all such sums of money as the said constable may become liable to pay on account of any execution which shall be delivered to him for collection ; and shall also jointly and severally agree and be- come liable to pay each and every such person for any damages which he may sustain from or by any act or thing done by said constable by virtue of his office of constable. Id. 819, as amended by chap. 788, Laws of 1872, § 21. The supervisor or town clerk shall indorse on such instrument his approbation of the sureties therein named, and shall then cause the same to be filed in the office of the town clerk. 1 E. S. 819, § 22. § 46. Justices of the Peace.— Every justice of the peace elected or appointed in any of the towns or cities of this State shall, before he enters upon the duties of his office, execute an instru- ment in writing, with two sureties, to be approved by the supervisor 30 SuPEEVisoKs' Manual. of the town, or the town clerk thereof where the said justice of the peace is also supervisor of said town, or the common council of the city in which such justice shall reside, conditioned that he will pay over, on demand, to the officer, person or persons entitled to the same, all moneys received by him by virtue of his office, and previous to entering upon the discharge of his official duties, shall file the said instrument in the office of the clerk of the city or town in which he shall reside. Every such justice of the peace shall, at or before the time of presenting himself to be sworn into office, file with the county clerk a certificate of the clerk of the city or town in which such justice of the peace resides, that he has filed the bond required by this section, and no justice of the peace shall be sworn into office until he shall have filed such certificate as aforesaid. Laws of 1878, chap. 107, as amended by chap. S67 of same year, and Laws of 1881, chap. 128; 1 E. S. 821. This act does not apply to New Tork county or to those cities whose charters require these officers to give such bonds. 1 R. S. 821. ■ §47. Excise COHHUissioners. — The excise • commis- sioners shall execute a bond to the supervisor, to be approved by him, in double the amount of the excise moneys of the preceding year, conditioned for paying over to him or his immediate successor in office, within thirty days after the receipt thereof, all moneys received by them as such excise commissioners. Where no moneys have been received for licenses during the preceding year, said bonds shall be executed in the penal sum of $1,000. Chap. 444, Laws of 1874, section 2, as amended by chap. 459, Laws of 1886 ; 3 B. S. 1991. Biclimond county is exempt therefrom. Id. § 48. Overseers of tlie Poor.— Bond of Over- seer of Poor. — Every person hereafter elected or appointed to the office of overseer of the poor in the several towns of this State, within ten days after being notified of his election or appointment, shall execute to the supervisor of the town a bond, with one or more sureties, to be approved by such supervisor, conditioned that he will faithfully discharge the duties of his office, and will pay, according to law, all moneys which shall come into his hands as such overseer. Such bond, with the approval of the supervisor indorsed thereon, shall, within five days thereafter, be filed in the office of the town clerk of such town. Chap. 269, Laws of 1855; 3 E. S. 1876. The Supervisor. 31 § 49. Form, of Bonds of Other To-wn Officers. BOND OF HIGHWAT COMMISSIONERS. Know all men by ttese presents, that we, A. B., as principal, C. D. and E. P., as sureties of the town of Bethlehem, in the county of Albany, and State of New York, are held and firmly bound unto G. H., as supervisor of said town, in the penal sum of $1,000, to be paid to the said supervisor, or to his successor in office. For which payment well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Sealed with our seals and dated August 30, 1869.* Whbkbas, the above-named bounden, A. B., was on the 9th day of March, 1869, duly elected commissioner of highways of the town of Bethlehem, in the county of Albany, Now, therefore, the condition of this bond is such that, if the said A. B. shall faithfully discharge the duties of his office as such commissioner, and shall, within ten days after the expiration of his term of office, pay over to his successor all moneys remaining in his hands as such commissioner, and render to such successor a true account of all moneys received and paid out by him as such commissioner, without fraud or delay, then this obligation to be void, otherwise to be of full force and virtue. A. B., CD., E. F. L. S.] ,.s.1 u S.] [Add acknowledgment and justification as in section 24, and an approval by supervisor as follows :] APPROVAL BY SUPERVISOR. I hereby approve the foregoing bond, as to its form and manner of execution and the sufficiency of the sureties thereon. Dated August 31, 1869. G. H., Supervisor. This bond is to be filed with the supervisor within ten days after notice of his election or appointment. § 50. Bond of Collector. [As in preceding form to the asterisk (*) inserting as penalty double the amount of taxes named in warrant, and then continue as follows :] The condition of this obligation is such, that if the said who has been duly chosen or appointed to the office of collector of the town aforesaid, shall well and faithfully execute his duties as such collector, pay over all moneys received by, and account in the manner and vrithin the time required by law for all taxes upon the assessment-roll of said town de- livered to him for the current year, then this obligation shall be void; other- wise to remain in full force and virtue . (Signatures and seals.) fAdd acknowledgment and justification as in section 24, ante-l Add approval of supervisor as in preceding form.] This bond is to be filed within six days thereafter, by the supervisor (after he has approved the sarrie), in the county clerk's office. § 51. Bond of Constable. Know all men by these presents, that we, A. B., chosen a constable in the town of , in the county of , as principal, and C. D. and E. F., as 32 SuPEHVisoEs' Manual. 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 constable may become liable to pay on account of any execution which shall be delivered to him for collection; and we do also jointly and severally agree and hereby be- come liable to pay each and every such person for any damages which he may sustain from or by any act or thing done by said constable by virtue of his office of constable. Dated Mareh 1, 1886. A. B., CD., E. P. L. S. 'l. S. 'l. S. [Add acknowledgment and justification.] 2 Wend. 615; 12 id. 306. The bond may run " to the people." Id. 616; id. 281; 20 J. 74; 12 Wend. SOT. As to New York county, see 3 Abb. Pr. 188. This bond is to be executed in the presence of the supervisor or ^own clerk, within eight days after notice of election or appointment, and filed in the town clerk's office, after the sureties therein have been approved, which approval may be as follows: I hereby approve the foregoing bond as to its form and manner of execution and the sufficiency of the sureties therein, and hereby certify that the same was this day executed, in my presence, by said A. B., C. D. and B. P., therein named. Dated March 1, 1886. G. H, SnPBKVISOB, (or L. M., Town Clbbk.) It would be safe practice to add the acknowledgment and justification as in section 24. § 52. Bond of Justice of the Peace. Know all men by these presents, that I, Richard W. Reese, of Whitesboiro, N. Y., who have been duly chosen to the office of justice of the peace of the town of Whitestown, in the county of Oneida, as principal, and Orville' A. Burnham and Edward L. Akehurst, of the same place, as sureties of the said Reese, do hereby jointly and severally agree to pay over, upon demand, to the officer, person or persons who may be entitled thereto, all moneys received by said Reese by virtue of his said office. Dated this 1st day of Janua/ry, 1886. RICHARD W. REESE, ORVILLE A. BURNHAM, EDWARD L. AKEHURST. L. S. 'l. S. 'l. S. [Add acknowledgment and justification and approval of the supervisor, or of the town clerk, if the said justice of the peace is also supervisor, as in the bond of highway commissioners, and section 34, ante.] This bond should be filed "before entering upon the duties of his office," bat the Revised Statutes provide that "whenever any [officer is required by law to execute any official bond, he shall cause the same to be filed in the proper office within the time herein prescribed for filing his oath of office, unless otherwise provided by law." 1 E. S. 868, § 26. L. S.' 'l. S.' L. s.' L. s. L. s. The Supekvisoe. 33 Tlie oatli of office must be filed -within fifteen days after lie receives notice of his election or appointment, or within fifteen days after the commencement of his term of office. Id., § 21. It is filed with the town clerk. § 53. Bond of Excise Commissioners. Know all men by these presents, that we, A. B., L. M. and R. S., as principals, and C. D. and E. F., as sureties, all of Camden, N. Y., are held and firmly bound unto G. H. , as supervisor of the town of Camden, in the county of Oneida, in the penal sum of (double the amount of excise moneys for the preceding year, stating the same in full, or if no moneys were then received, tlienfor $3 ,000) for which pay- ment well and truly to be made, we bind ourselves, our heirs, executors and ad- ministrators, 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 if the above bounden, A. B. , L. M. and R. S., who have been elected commissioners of excise in and for said town, shall well and truly pay over to said G. H., as supervisor, or to his immedi- ate successor in office, within thirty days after the receipt thereof, all moneys received by them as such commissioners of excise, in pursuance of, and as re- quired by, chapter 444 of the Laws of 1874, and all laws amendatory thereof, or supplemental thereto, without fraud or delay, then this obligation shall be void; otherwise to remain in full force and virtue. A.B., L. M., R. S., C. D., E. F. [Add acknowledgment, justification and approval by supervisor as in §§ 34 and 49, ante.'] It would seem that the supervisor shall retain the bond. § 54. Bond of Overseer of tlie Poor. Know all men by these presents, that we, A. B. as principal, and C, D. and E. F. as sureties, all of the town of Marcy, Oneida county, N. Y., are held and firmly bound unto G. H., as supervisor of the town of Marcy, aforesaid, in the sum of dollars, in pursuance of chapter 269, Laws of 1855, and the laws amend- atory thereof, and supplemental thereto, for which payment well and truly to be made to the said G. H., as supervisor aforesaid, or to his successor in office, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Sealed with our seals and dated the 6th day of March, 1886. Whereas, the above-named A. B. was, on the 1st day of March, 1886, duly elected to the office of overseer of the poor in and for said town of Marcy: Now, therefore, the condition of this bond is such that if the said A. B. shall faithfully discharge the duties of his said office, and shall well and truly keep, and pay out and account for all moneys which shall come into his hands, or possession, as such overseer, without fraud or delay, all of which we hereby covenant and agree that he shall do, then this obligation shall be void; otherwise to remain in full force and virtue. A. B., [L. s. C. D., fL. s. E. P. [L. s. [Add acknowledgment, justification and approval of the supervisor as in §§ 34 and 49, anteJ] This bond must be executed and delivered to the supervisor for his approval within ten days after being notified of the election or appointment, and within five days thereafter the same must be filed with the town clerk. 5 34 SuPERVisoKs' Manual. Bond of railroad commissioners can be adaptpd from the foregoing. It is con- ditioned "for the faithful discharge of their official duties as railroad commis- sioners of said town, and that they will well and truly keep and pay over and account for all moneys belonging to such town and coming into their hands as such commissioners." Chap. 720, Laws of 1873 ; 1 R. S. 879. The sureties are to be approved by the board of town auditors.^ The bond is made to and delivered to the town clerk within ten days after entering upon their duties and before receiving any of the town funds. § 55. Filing- Papers, Bonds, etc.— The fiKng of papers, bonds and other documents means something more than mere delivery to the proper office or officer. All such papers should be indorsed so as to show what they con- tain, together with the fact and date of their reception. The following form is commonly used : TOWN OP FLOYD. BrCHABD KOE to John Dob, as Supervisor of the Town of Floyd. Official Bond of Kichard Eoe, as Overseer of the Poor for the year 1886. TOWN OP FLOYD, Clbek's Office, y ss.: The within bond was duly filed in said office this 6th day of March, 1886. A. B., ToTTO Clerk. The Supeevisok. 35 § 56. Reports by Supervisor. — A supervisor is re- quired to make or deliver the following reports or statements. TO THE BOARD OF SUPER YISORS. He shall lay before the board of supervisors such copies of entries concerning moneys voted to be raised in his town as shall be deliv- ered to him by the town clerk. 1 R. S. 827. ' It is the town clerk's duty to deliver tlie same to the supervisor, and the super- visor's duty to obtain the same and lay them before the board. § 5*7. In Relation to Rejected Taxes. — The comp- troller shall transmit to the supervisor a return of rejected taxes, and' the supervisor shall deliver the same to the board of supervi- sors at the next meeting. Whenever the comptroller shaU have rejected any tax in the first instance, or have canceled and charged the same to a county to which it bad previously been credited, the supervisor of the town or ward in which such lands are situate shall, if in his power, add to the assessment-roll of such town or ward, for the year during which such transcript shall have been forwarded by the comptroller to the county treasurer, an accurate description of such lands and the correct amount of taxes thereon, stating the tax of each year and each kind of tax separately, and shall furnish the comptroller with all such maps and surveys of such lands as shall have been required by him; and, if necessary, he may cause a survey of each lot or parcel returned for more perfect description to be made, and the expense of such survey and map shall be a charge upon such land to be added to the tax thereon. 2 R. S. 1021, §§ 18 and 19, as amended by chap. 152, Lawa of 1878. § 58. In Relation to Hig'b-vray Commission- ers' Statement. — The commissioners of highways of each town shall deliver to the supervisor of such town a statement of the improvements necessary to be made on the roads and bridges, together with the probable expense thereof ; which supervisor shall lay the same before the board of supervisors at their next meeting. The board of supervisors shall cause the amount so estimated to be assessed, levied and collected in such town in the same manner as other town charges, but the money to be raised in such town shall not exceed in any one year the sum of $250. Id. 1214, § i. See, also, the report in relation to roads and bridges, post, § 36 SUPEEVISOES' Mastttal. As to Noxious Weeds, etc.— It shall be the duty of the overseer of every road district, and of the street commissioner of every city or village, to see that the provisions of section 1 of this act are enforced, and it is hereby made his duty to give written notice to any occupant of premises to cut all weeds, briars and brush grow- ing within the bounds of the highway, if they shall neglect so to do, as above provided; and if, after receiving such notice, the occupant of the premises shall fail to do so within ten days, it shall be the duty of the overseer or street commissioner to employ some one to do so, and when he returns his warrant he shall make return, under oath, of the amount so expended by him, and the ownership and occu- pancy of the several parcels of land against which such labor was per- formed. The commissioner or commissioners of highways shall certify these statements to the supervisor of the town, and the super- visor shall lay the same before the board of supervisors at their next meeting, and such board shall include the amounts included in said statements in the taxes assessed upon the lands upon or against which the labor was performed, the same to be collected with the other taxes and paid over, upon the order of the supervisor, to the parties entitled thereto. Chap. 291, Laws of 1886. As to Bridges over Boundary Streams or Waters. — By chapter 346, Laws of 1883, counties are liable to pay one-sixth and not over one-fourth of the expense of construction, care, maintenance, preservation and repair of pubhc bridges law- fully constructed over streams or other waters forming boundary lines thereof. The highway commissioner is required, on or before 1^'ovember first of each year, to deliver to the supervisor of his town a sworn statement, in writing, containing a description of said bridge, the whole expense, in items, incurred by said town during the year preceding for such construction, etc. This statement is to be laid before the board of supervisors. See chap. 346, Laws of 1883, of statutes, post. Damages on Laying' out Bridges. — The award of the commissioners upon laying out any road, except private roads, is to be delivered by the supervisor to the board of supervisors. See post. Roads and Bridges, sabd. 5. § 59. To Report as to To-wn Debt. — Whenever a town has a public debt, consisting of bonds or other evidences of debt issued on the credit of said town, it is the duty of the supervisor The SuPEKVisoE. 37 thereof to make a report to the board of supervisors of the county, at the next annual session thereof, and at every annual session thereafter, of the amount of the public debt of his said town. Laws of 1870, chap. 552, § 1. Such report must be in tabular form, specifying the different acts under which the bonds or debts were issued, with the rate of interest thereon, the amount unpaid at the time of the election of said supervisor, and the amount of debt paid at the date of said report, and coming due during his term of office. Id., § 2. Such report must be published in the annual report of the pro- ceedings of the board of supervisors. Id., § 3. It is also the duty of the supervisor, at the expiration of his term of office, at the annual town meeting, to make and present thereto a duplicate copy of such report, including and adding thereto the amount of bonds issued, and the amounts and interest paid, since the date of said report, up to the day and date of his term of office, duly attested before a justice of the peace. Said report must be duly filed in the tov^n clerk's office of the town, subject to the inspection, when required, of any elector thereof. Id., § 4. For neglecting or refusing to perform any of the above duties, he is to be deemed guilty of a misdemeanor, and shall forfeit, upon conviction, the sum of $250, and be imprisoned not exceeding sixty days. Id., §6; IE. S. 852. Form of Report. To THE HONOBABLE, THE BOAED OF SirPERVISOKS OF OjTEIDA COUNTY: The undersigned, supervisor of the town of Boouville in said county, in com- pliance with chapter 552 of the Laws of 1870, respectfully reports. That the bonded indebtedness of the town of Boonville, aforesaid, at the time of my election as supervisor, at the last town meet- ing, was $10,000 00 Amount paid at date of this report Nothing. Amount coming due, during my term of office, to-wit, on March 1, 1886 $2,000 00 These bonds were issued bearing date March 1, 1885, in accordance with chapter 523, Laws of 1881, to provide for the payment of a like amount of bonds issued in aid of the Adirondack Railroad Company, and bear interest at the rate of four per cent, payable semi-annually, at the office of the Union Trust Com- pany, of New York ; bonds payable at the same place on maturity. 38 Stjpekvisors' Manual. The bonds are divided into five series of two $1,000 bonds eacb, and num- bered A to E, inclusive. Series A is payable March 1, 1886, and one series annually thereafter till all are paid. The amount to be provided for the coming year is as follows: Interest March 1, 1886 •••• $300 00 Interest September 1, 1886 - 160 00 Series A, March 1, 1886 3,000 00 Total $2,360 00 Dtted November 10, 1885 Respectfully submitted, F. A. WILLAKD, SUPEKTISOE. To Report as to Bonded Indebtedness, etc. By chapter 316 of the Laws of 1886, the supervisor is to make a report as to bonded indebtedness. The law is as follows : CHAP. 316. AN ACT in relation to the bonded indebtedness of villages, cities, towns and counties in this State, and to provide means for the payment and refunding thereof. Passed May 11, 1886; three-fifths being present. The People of the State of New York, represented, in Senate and Assembly, do enact as follows : Section 1. Issue of bonds to retire present indebtedness. — The present bonded indebtedness of any village, city, town or county in this State, including interest past due or unpaid, may be paid up or retired by the issue of new bonds for like amounts by the board of trustees, mayor or common council, town board, board of supervisors or supervisor, or railroad commissioners or officer or officers now having in charge according to law the payment of interest or principal on bonds herein proposed to be paid or retired respectively of such village, city, town or county; provided, however, that such new bonds shall be issued only when exist- ing bonds can be retired by the substitution therefor of such new bonds or can be paid up by money realized on the sale of such new bonds, bat where the said bonded indebtedness shall become due within two years from the issue of said new bonds, then such new bonds may be issued or sold to provide money in advance, with which to pay up such existing bonds, when they shall become due and payable; and provided further, that such new bonds shall bear interest at a rate not exceeding four per centum per annum, payable semi-annually or quarterly. All existing bonds taken up by the substitution of such new bonds, or paid under the provisions of this act, and all new bonds and coupons, when paid up as herein provided, shall be immediately canceled as now provided by law, and a certificate executed by the officers issuing such new bonds shall be forthwith made and filed by them in the county clerk's office of the proper county, which shall state the amount of existing bonds so canceled and of new bonds so issued. This act shall not be so construed as to authorize the issue of new bonds to supersede or pay existing bonds which have been adjudged invalid by the final judgment of a competent court. The new bonds so to be issued shall be made payable at any period or periods deemed advisable by the officers issuing the same, not less than one year nor more than forty years from their date ; and shall bear date and draw interest from the date of the payment of existing bonds, or the receipt of the money to pay existing bonds; and an amount not less than two per cent of the whole amount of said bonds so issued shall be made payable and shall be paid and retired, each and every year after the issue thereof, and said bonds shall be issued in no case at less than for their par value. The Supekvisor. 39 §3. Bonds — Recitals in. — The bonds issued under the provisions of this act ■whea submitted* or sold to retire existing bonds, by any authorized officers of any town, village, city or county, or their successors in office, shall be valid and blading on the town, village, city or county wherein they are issued, and such boad shall contain a recital tUat they are issued under the provisions of this act, and such recital shall be conclusive evidence in any court of the validity of said bonds and the regularity of their issue. § 3. Exempt from taxation. — All new bonds issued by any village, city, town or county in this State, under the provisions of this act, shall be exempt from taxation for town, county, municipal or State purposes, until the period ■when they are made payable. §4. Railroad com/misHoiiers, supervisors, etc., to report annually. — It shall be the duty of the railroad commissioners, supervisors and financial officers of towns, villages, cities and counties, having in charge the money received and collected, and responsible for the payment of the interest and principal due on bonds issued under this act, and they are hereby required to report annually to the board of supervisors of counties, the trustees of villages and the mayor and board of aldermen or common council of cities as the case may be, as now- required by law, the sum due and payable the succeeding year, both principal and interest on said bonds. § 5. Levy of tax to pay interest. — It shall be the duty of the board of supervisors of counties, the trustees of villages, and the board of aldermen and the common council of cities, and they are hereby required lo levy and collect in each year upon the towns, villages, cities or counties severally obligated, moneys sufficient to pay such interest when and as it shall fall due, and the principal of such bonds, vrhen and as the same shall become due and payable. § 6. Commissioners to give bonds. — Before the said commissioners or either of them shall enter upon the discharge of their duties under this act, they shall jointly and severally, with two or more sureties, execute to the super- visor of said town or city a bond in the penal sum equal to one-fourth the amount to be issued by said town or city under and by virtue of this act, con- ditioned for the faithful discharge of their duties as commissioners under this act and existing laws, and for the just and honest application by them of all moneys, or bonds issued by them or coming into their hands as such commis- sioners. The sufficiency of said sureties shall be determined by the supervisor of said town or city, or the county judge of the county wherein said town is situated, or any justice of the supreme court, and shall be indorsed on said bonds. The said bond shall immediately thereafter be deposited with the supervisor or supervisors of said town or city, to be collected by him or his successors in office for the use and benefit of said town or city, in case the said commissioners, or either of them, are guilty of such a breach of duty or malfeasance in office as to render said bonds collectible; and it is further pro- vided, that any willful misappropriation or embezzlement, or wrongful con- version of any said town bonds, or the moneys arising from the same, or the mon- eys to be raised by a sale thereof, as provided by this act, or of moneys to be raised by a tax as aforesaid, to an amount exceeding $1,000, shall be a felony punishable by imprisonment in the State prison for a term not exceeding ten years. § 7. This act shall take effect immediately. The form of this report can be made from the preceding one. § 60. liist of Collectors and Assessors.— Duty of To-wn and City Clerks.— The clerks of the cities of New York, Albany, Hudson, Schenectadj and Troy, and the town clerks of the several towns, shall yearly, before the first day of October in each year, certify and deliver to the supervisors of their respective towns the names of all the assessors and collectors in * So in original. 40 StjPEBTisoRs' Manual. their respective cities and towns, and the same shall be delivered to the board of supervisors at their next meeting. 2 R. S. 1048. § 61. As to Sbeep Injured by Dog-s.— When the owner of sheep injured by dogs shall produce to the supervisor the certificate of the fence viewers, showing the amount of the dam- age, and his own affidavit that he has failed to discover the owner or possessor of the dogs, or that he has failed to recover his damages, the supervisor shall lay the same before the board of supervisors at the next meeting. 3 R. S. 2118, § 12. The board of supervisors issue an order therein to the county treasurer therefor. Id., § 13. TWs law does not apply to those counties wMch liave adopted the act known as the " Ontario County Law." See 3 R. S. 2120, or chap. 197, Laws of 1864. § 62. liist of Grand Jurors. — ^As the list of grand jurors must be made out and filed by the board of supervisors within ten days after the first day of the annual meeting, the supervisor of each town should present to the board of supervisors, immediately after the board convenes, a list of such persons in his town as he deems qualified to serve as grand jurors. Such persons must be, 1st. Qualified to serve as jurors for the trial of issues of fact. 2d. Of approved integrity, fair character, sound judgment and well informed. 3d. And not exempt from serving as trial jurors. This list should contain the Christian and surnames in full, their places of residence and occupation. 3 R. S. 2558. The whole number for each county, except New York, is three hundred, and is apportioned amon^ the towns according to the population of each. This number may be increased by the order of certain judges. Id. 2559. For New York and Albany counties this is not applicable Form of — To THE HONOEABLB, THE BOAKD OF SUPEKTISOES OP RENSSELAER COTWTY: The following is a list of grand jurors selected by the supervisor of the town of Hoosick from the qualified inhabitants thereof: The Supbkvisor. 41 NAMES. Occupation. Residence. John Jones {Add other names infvM) Blacksmith .... Hoosick Comers. I hereby certify that the foregoing is a list of grand jurors selected by me from the qualified inhabitants of the town of Hoosick. Dated November 10, 1885. G. W. M., Stjpebvisok. § 63. To Report to Superintendent of Pub- lic Instruction. — It is the duty of the supervisor, when so required by the superintendent of public instruction, to report to him any facts or information he may require. Laws of 1S64, chap. 555, tit. 3, § 21; 2 R. S. 1151. § 64. To Report Paupers to the Clerk of Board of Supervisors.— It shall be 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 shall exhibit the number of paupers that have been relieved or supported in such town the preceding year, specifying the number of county paupers and of town paupers, the whole expense of such support, and specifying the allowance made to overseers, justices, constables or other officers, and any other items which shall not comprise any part of the actual expense of maintaining the paupers. The said abstracts shall be delivered by the clerk of the board of supervisors to the county superintendents, to be included by them in their report aforesaid. Any supervisor who shall neglect or refuse to make such reports, abstracts or copies aforesaid, or who shall willfully make any false report, shall forfeit $100. 3 R. S. 1868, § 76. This report is only to be made by the supervisors of those coun- ties where all the poor are not a county charge. The board of town auditors meet for this purpose on the Tuesday preceding the annual town meeting, so that this report must be made within fifteen days thereafter. The supervisor in office at 6 42 SuPEEVisoKs' Manual. the time the accounts are audited should make the report, but if he does not, his successor must do so, or he will be liable for the neglect. Form of report : To THE Clebk of the Boaed op Sttpbrvisohs: The undersigned, supervisor of the town of , in tlie county of , respectfully reports 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 Of these, the number of county paupers was " " town " The whole expense of such support was $ Of this sum there was paid for transportation of paupers Allowance made to overseers for their services " justices ' ' keepers and officers " physicians for services and naedicines " overseers for support of county paupers " for town paupers The actual value of the labor of the paupers maintained was Estimated amount saved in the expense of their support, in conse- qusnce of their labor, was , [Insert any other cha/rges there may he. ] Of the whole number of paupers relieved by the overseers, there were foreigners, lunatics, idiot and mutes. The number of paupers under their charge, at the time of auditing their accounts, was ; of which were males and females. The vested poor money of said town amounts to dollars. The sum raised by tax upon the town, for the support of the poor for the year preceding this report, was dollars. I certify that the foregoing is a correct abstract of the 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., SnPEKTtSOIl. Report, as to commitments or appointments to State Benevolent Institutions, within ten days. See post, Benevolent Institutions. § 65. To Make a Return of Moneys in their Hands to the County Treasurer.— On the first Tuesday in March in each year, each supervisor shall make a return in writing to the county treasurer for the use of the school com- missioners, showing the amounts of school moneys in his hands not paid out on the orders of trustees for teachers' wages, nor drawn by them for library purposes, and the districts to which they stand accredited (and if no such moneys remain in his hands, he shall report that fact) ; and thereafter he shall not pay out any of said moneys until he shall have received the "certificate of the next apportionment ; and the moneys so returned by him shall be reappor- tioned as hereinbefore directed. Laws 1864, chap. 555, tit. 4; 2 R. S. 1155. The Supbrvisok. 43 PenaltST for Neglect. — Any supervisor who neglects to make the said return, or shall iriake a false return, shall forfeit $25, to be recovered by his successor in office, or if he be re-elected, by the county treasurer of the county in which the town lies, for the benefit of the common schools of the coijnty. Id., §5. Form of report: To THE COTJNTY TEBASTJEEE OP THE COUNTT OiF EENSSBLAEE: The undersigned, supervisor of the town of Schodaclc, in said county, hereby returns and reports that the amount of school money in his hands not paid out on the orders of trustees, for teachers' wages, nor drawn by them for library purposes, is $700 00 That said moneys stand accredited to the districts as follows: District No. 1 50 00 District No. 3 75 00 Dated. (Signature.) § 66. To the State Engineer and Surveyor —State Boundary Monuments. — The supervisors and commissioners of highways of any and all towns of this State (vhich may adjoin any of the boundary lines of the State are hereby charged with the care and preservation of the monuments which have heretofore been placed, or may hereafter be placed, by official action, to mark the said boundary lines. And the said supervisors and commissioners of highways are hereby required to enforce the stat- utes of this State for the preservation of monuments and land- marks, so far as they may relate to said boundary monuments, and to prosecute any person who may injure, disturb or remove any of them. Said supervisors and commissioners of highways are hereby required annually in the spring to make an examination and in- spection of the condition of all said boundary monuments upon the State boundary adjoining their respective towns, and to make a detailed report thereof to the State engineer ; their fees for such ser- vices shall be a town charge, to be audited upon the presentation of the certificate of said State engineer and surveyor that such report has been filed as a voucher. Chap. 449, Laws of 1886. § 67. Account of School Moneys. — To the TO'Wn ClerlZ. — Within fifteen days after the determination of 44 SuPEKvisoEs' Manual. his office, to make out a just and true account of all school moneys theretofore received by him and of all disbursements thereof, and to deliver the same to the town clerk, to be filed and recorded, and to notify his successor in office of such rendition and filing. 2 B. S. 1155, § 6, snbd. 6, or chap. 555, Laws of 1864. § 68. Supervisor of To^rn to make liist of Corporations to tlie Comptroller. — The super- visors of each town, ward, city or district in this State for which a supervisor is elected shall, on or before the first day of May in each year, make an accurate list of every corporation, joint-stock company and association incorporated by this or any other State or country, located or doing business in such town, ward, city or district for which such supervisor has been elected, and shall forthwith forward the same to the comptroller of this State, verified by their oath before some magistrate or person authorized to administer oaths, to the effect that such list is full and complete to the best of their knowledge, informa- tion and belief. The comptroller of this State shall, on or before the fifteenth day of April in each year, forward to the said supervisors suitable forms for making up the said lists so required to be sent to him. Chap. 166, Laws of 1881 ; 1 K. S. 865. § 69. All Suits Ag-ainst the To-wn.— To tbe Town meeting. — In all legal proceedings against towns by name, the first process and all other proceedings required to be served shall be served on the supervisor of the town ; and whenever any such suit or proceeding shall be commenced, it shall be the duty of the supervisor to attend to the defense thereof, and to lay before the electors of the town, at their first town meeting, a full statement of such suit or proceeding for their direction in regard to the de- fense thereof. 1 R. S. 840, § 3. § 70. As to TO'wn Debt. — The report mentioned at sec- tion 59 is also to be made to the town meeting, See ante, 8 59. and add to it, the amount of bonds issued, and the amounts and Interest paid since said report, up to the day and date of his term of office, duly attested before a justice of the peace. The forms for the more important reports, etc., are set forth ante. From these, the others can readily be made out. The Supervisor. 45 AS TO COMMON SCHOOLS, SCHOOL DISTRICTS. § 71. In 1864, by chapter 555, the several statutes in relation to common schools were consolidated, and, so far as they pertain to the duties of the supervisor, are as follows : Gospel and School Lots. § 72. Supervisor's Duties in Relation to.— The supervisor, by virtue of his office, is trustee for the gospel and school lot funds, lands, etc., and vested with the following powers and duties : 1. To take and hold possession of the gospel and school lots of their town. 2. To lease the same for such time, not exceeding twenty-one years, and npon such conditions as they shall deem expedient. 3. To sell the same, with the advice and consent of the inhabitants of the town, in town meeting assembled, for such price and upon such terms of credit as shall appear to them most advantageous. 4. To invest the proceeds of such sales in loans, secured by bond and mortgage upon unincumbered real property of the value of double the amount loaned. 6. To purchase the property so mortgaged upon a foreclosure, and to hold and convey the property so purchased whenever it shall become necessary. 6. To re-loan the amount of such loans repaid to them, upon the like security. 7. To apply the rents and profits of such lots, and the interest of the money arising from the sale thereof, to the support of the gospel and schools, or either, as may be nrovided by law, in such manner as shall be thus provided. 8. To render a just and true account of the proceeds of the sales and the interest on the loans thereof, and of the rents and profits of such gospel and school lots, and of the expenditure and appropri- ation thereof, on the last Tuesday next preceding the annual town meeting in each year, to the board of auditors of the accounts of other town officers. 9. To deliver over to their successors in office all books, papers and securities relating to the same, at the expiration of their respective offices ; and, 10. To take therefor a receipt which shall be filed in the clerk's office of the town. 2 R. S. 1202. 46 Supervisors' Manual. § t3. "When Town Divided.— "Whenever a town, hav- ing lands assigned to it for the support of the gospel or of schools, shall be divided into two or more towns, or shall be altered in its limits by the annexing of a part of its territory to another town or towns, such lands shall be sold by the trustees of the town in which such lands were included immediately before such division or alteration, and the proceeds thereof shall be apportioned between the towns interested therein, in the same manner as the other pub- lic moneys of towns, so divided or altered, are apportioned. The shares of such moneys, to which the towns shall be respect- ively entitled, shall be paid to the trustees of the gospel and school lots of the respective towns, and shall thereafter be subject to the provisions of this title. Whenever the " trustees of tlie gospel and school lots " are spoken of above It now means the supervisor of the town. 2 R. S. 1154; Taylor V. Gurnee, 26 Hun, 624. § t4. Moneys in tlie Hands of the Overseers of tlie Poor.— In 1829, by chapter 287 of the Laws of 1829, the right was given to towns, in counties that had abolished, or should thereafter abohsh, the distinction between county and town paupers, to appropriate the moneys and funds remaining in the hands of the overseers of the poor of such town to such objects and for such purposes as shall be determined at a town meeting. If the town meeting determined to appropriate the moneys and funds for the benefit of common schools in the town, such moneys were denomi- nated "the common-school fund of such town," and were placed under the care and superintendence of the commissioners of com- mon schools of said town. Afterward, the office of commissioners of common schools in towns was abolished, and their powers vested in the supervisor. The act of 1829 is given herewith, and wherever the commission- ers of common schools are mentioned therein the supervisor now acts in their place and is vested with their powers. The following is the act of 1829 (chap. 287) above referred to: § 1. It shall be lawful for the inhabitants of any town, in such counties as have abolished the distinction between county and town paupers, and in such counties as may hereafter abolish such distinctions, at any annual or special town meet- ing, to appropriate all or any part of the moneys and funds remaining in the hands of the overseers of the poor of such town, after such abolition, to such objects and for such purposes as shall be determined on at such meeting. § 3. If any such meeting shall appropriate such money or funds for the benefit of common schools in their town, the money so appropriated shall be denomi- nated " the common-school fund of such town," and shall be under the care and superintendence of the commissioners of common schools of said town. The Supervisor. 47 § 3. If any such, meeting shall appropriate such, money or funds for the benefit of common schools, after such appropriation shall have been made, and after the commissioners of common schools shall have taken the oath of office, the overseers of the poor of such town shall then pay over and deliver to the said commission- ers such moneys, bonds, mortgages, notes and other securities remaining in their hands as such overseers of the poor as will comport with the appropriation made for the benefit of common schools of their town. § 4. The said commissioners of common schools may sue for and collect in their name of ofSce the money due or to become due on such bonds, mortgages, notes or other securities, and also all other securities by them taken under the provisions of this act. § 5. The moneys, bonds, mortgages, notes and other securities aforesaid shall continue and be a permanent fund, to be denominated the common-school fund of the town appropriating the same, the annual interest of which shall be applied to the support of common schools in such towns, unless the inhabit- ants of such town, in annual town meeting, shall make a different disposition of the whole of the principal and interest, or any part thereof, for the benefit of the common schools of such town. § 6. The said commissioners of common schools, whenever the whole or any part of the principal of said fund shall come to their hands, shall loan the same on bond, secured by mortgage on real estate of double the value of the moneys so loaned, exclusive of buildings or artificial erections thereon. § 7. The said commissioners of common schools may purchase in the estate on which the fund shall have been secured, upon the foreclosure of any mort- gage, and may hold and convey the same for the use of said fund. § 8. The said commissioners of common schools shall retain the interest of said common school fund, which shall be distributed and applied to the sup- port of common schools of such town, in like manner as the public money for the support of common schools shall be distributed by law. § 9. The said commissioners of common schools shall account annually, in such manner and at such time as town officers are required by law to account, and shall deliver to their successors in office all moneys, books, securities and papers whatsoever relating to said fund, and shall take a receipt therefor and file the same with the town clerk. 2 R. S. 1154, note 1. § 75. Disbursing of, and Accounts for School Moneys, see §§ 38 and 39, inent.— If the supervisor of a town, against whom any judgment shall have been rendered, which shall not be suspended by writ of error or otherwise, have sufficient moneys in his hands belonging to his town, not specially appropriated, he shall in like manner pay the amount of such judgment and interest thereon, upon the like evidence ; and for a failure to do so, he shall in like manner be responsible, person- ally, to the party in whose favor such judgment was obtained. If the recovery be had against a town in its own name, the supervisor thereof shall, in like manner and upon the Hke evidence, pay the amount thereof, with interest, out of any moneys in his hands belonging to such town, not specially appropriated ; and for a failure so to do shall be personally responsible for such amount to the party in whose favor such judgment was obtained. 3 R. S. 2403, §§ 105, 106. § 122. Suing* for Penalties. — He shall prosecute in the name of his town, or otherwise as may be necessary, for all pen- alties of $50 or under given by law to such town, or for its use, and for which no other officer is specially directed to prosecute. 1 R. S. 826, § 2. § 123. Supervisor may Institute Supplement- ary Proceeding's for Tax.— When a tax exceeding $10 in amount, levied by the board of supervisors of a county against a person, firm, estate or corporation, residents thereof, or by the board of trustees of a village against a person, firm, estate or corporation^ residents of the county in which such village or the princioal part thereof is located, is returned by a town or village collector uncol- lected, for want of goods and chattels out of which to collect the same, the supervisor of the town or ward, or the county treasurer and the president of a village as to a village tax, within one year there- after, may apply on affidavit to the county judge, or special county judge of the county, and obtain an order requiring such person, firm, estate or corporation to appear before such county judge, or before a referee named in such order, and answer concerning his, 73 Supervisors' Manual. their or its property. The same proceedings may in all respects be had as in cases supplementary to execution, and the same costs and disbursements may be allowed against the person, firm, estate or cor- poration examined concerning his, their or its property, but none shall be allowed in his, their or its favor. The tax, if collected, shall be paid over to the county treasurer, or the supervisor of a town to which the same may belong, and, in the case of a village tax, to the treasurer of the village to which the same belongs, and the costs collected shall belong to the party instituting the proceed- ing, and shall be apphed by him to the payment of the expenses of such proceeding. A county treasurer shall have no additional com- pensation for such proceeding; a supervisor shall have no other compensation except his per diem fees for time necessarily spent in the proceeding, and a president of a village shall have no compen- sation for such proceeding. Chap. 361, Laws of 1867, as amended bj chap. 610, Laws of 1881. § 124. Form of Affidavit therefor. In the Matter of Proceedings Supple- mentary for the Collection of Taxes from J. C. STATE OF NEW YORK, ) - Oneida CoinsrTT, ) Henry Lancaster, being duly sworn, says. That lie is the supervisor of the town of , in said county. That from the 1st day of January, 1884, to the date hereof, said J. C. has been, and now is, an actual resident and inhabitant of said town, and during all of said period of time has been, now is, and on July 1, 1884, was, the owner and occupant and in possession of certain real estate situated in said town, which said real estate was liable and subject to taxation in said town and county for the taxes and purposes prescribed by law. That, in pursuance of the statutes in such cases made and provided, and on July 1, 1884, the assessors of said town duly listed, valued and assessed the prop- erty in said town liable to taxation, both real and personal, including said real estate of said J. C, and duly entered the same upon the assessment-roll of said town, and thereafter, and on or before August 1, 1884, duly completed said assess- ment-roll and gave due public notice thereof as prescribed by law, and duly reviewed their said assessments at the time and place specified in said notice, to- wit: on the third Tuesday of August, 1884, at the town hall in said town; and subsequent to said last-named date, duly verified said assessment-roll, which was thereafter, and on or about November 10,. 1884, duly delivered to the board of supervisors of said county at their next meeting. That in said assessment-roll of said town of , when so delivered to said board, said real estate was duly assessed to said J. C. at the valuatio.n of $ That in December, 1884, said board of supervisors duly levied, extended and entered a tax upon the inhabitants of said town and county, and upon the property mentioned and described in the assessment-rolls of the several towns of said The Supeevisok. 73 county, and in said assessment-roll of the town of , so delivered to ttem as aforesaid, and duly issued their warrant under the hands and seals of the mem- bers of said board, for the collection of said tax so levied by them as aforesaid, in the manner and form prescribed by law, to the several collectors of said county and to the collector of the said town of That in and by said tax-list, warrant and said assessment-roll, in and for said town of , a tax of $ was duly levied, extended and entered against said J. C, and against said real estate, and said tax-list, warrant and assessment-roll last above mentioned were duly delivered to the collector of said town of , for collection by him as prescribed by law. That thereafter said warrant to said collector of the said town of was, on xhe day of , 1885, duly returned by him with the said tax of $ against the said J. C. wholly uncollected, for want of goods and chattels out of wliich to collect the same, and saidtax against said J. C. still remains wholly unpaid. That only {three Tnonths) have elapsed since said warrant and said tax against said J. C. were returned wholly uncollected as aforesaid. That no previous applica- tion has been made for an order to examine said J. G. upon said uncollected tax and warrant. (*) Dated March , 1885. HENRY LANCASTER. Sworn to before me this ) day of , 1885. f See Matter of Conklin. 36 Hun, 588 ; Inman v. Coleman, 37 id. 170. § 124a. Order thereon. In the Matter of Froceedings Supple- ) mentary. '. It having been made to appear to me by tne affidavit of Henry Lancaster, dated , 1885, that {here insert the allegations in said affidavit down to the asterisk (*) ), and that said tax exceeds $10 in amount and was duly levied by the board of supervisors of Oneida county against said J. C, a resident of said town of and said county, and that a warrant for the collection thereof against said J. C. has been duly issued to the collector of said town upon said tax and that such warrant and tax against said J. C. has been duly returned by said col- lector, wholly uncollected for want of goods and chattels out of which to collect the same, and still remains wholly unpaid. 1 do, therefore, hereby order that it be referred to , Esq., of , to examine the said J. C. and take his answers on oath concerning his property, and to reduce such answers and examination to writing; and also to examine on oath such witnesses as may be offered by the respective parties, and reduce such examination to writing, and report such answers and examinations, and all his proceedings under and by virtue of this order, to me, with all conven- ient speed. And I do hereby appoint the said a referee in this action for the purposes aforesaid. And I do also further order and direct the said J. C. to appear before the said referee, at in the of , on the day of ,18 , at o'clock in the noon, to answer before said ref- eree concerning his property as aforesaid; and for that purpose to appear before the said referee from time to time, as he shall direct and appoint. And the said J. 0. is hereby forbidden from making or suffering any transfer or other disposition of, or interference with, the property of said J. C. not exempt from levy and sale by virtue of an execution, until further direction in the premises. - - Dated the day of , 18 . 74 Supervisors' Makual. § 125. II. His Duties in Counection -witli Otiier ToTTu Officers. FIRST WITH OYEESEER OF THE POOR AND OTHER SUPERVISORS. . Duties on the Division of a Town. § 126. Ho-w Lands disposed of.— "When a town seized of lands shall be divided into two or more towns, the supervisors and overseers of the poor of the several towns constituted by such division shall meet as soon as may be after the first town meetings subsequently held in such towns, and when so met, shall have power to make such agreement concerning the disposition to be made of such town lands and the apportionment of the proceeds as they shall think equitable, and to take all measures and execute all conveyances which may be necessary to carry such agreement into eflfect. 1 R. S. 806, § 4. § 127. On Alteration of a To'wn.— When any such town shall be altered in its limits, by the annexing of a part of its terri- tory to another town or towns, the supervisors and overseers of the poor of the town from which such territory shall be taken, and of the town or towns to which the same shall be annexed, shall, as soon as may be after such alteration, meet for the purpose and possess the powers provided in the last preceding section. Id., § 5. § 128. If no Agreement be Made, Land to toe Sold. — If no agreement for the disposition of such lands shall be made by the supervisors and overseers within six months after such division or alteration, then the supervisor and overseer of the poor of each town in which any portion of such lands shall lie shall proceed, as soon as may be, to sell and convey such part of said lands as shall be included within the limits of such town, as fixed by the division or alteration ; and the proceeds arising from such sale shall be apportioned between the several towns interested therein by the supervisors and overseers of the poor of all the towns, accord- ing to the amount of taxable property in the town divided or altered as the same existed immediately before such division or altera- tion, to be ascertained by the last assessment-list of such town. Id., § 6. The Supekvisob. 75 § 129. Personal Property, hoiv^ Apportioned. — When a town possessed of or entitled to money, rights and credits, or other personal estate, shall be so divided or altered, such personal estate, including moneys belonging to the town, in the hands of town officers, shall be apportioned between the towns interested therein, by the supervisors and overseers of such towns (who shall meet for that purpose as soon as may be after the first town meeting sub- sequently held in such towns), according to the rale of apportion- ment above prescribed. Id., § 7. § 130. Meeting- under this Title, ho'tv Called. — Whenever a meeting of the supervisors and overseers of the, two or more towns shall be required, in order to carry into effect the provisions of this article, such meeting may be called by either of said supervisors ; but the supervisor calling the same shall give at least three days' notice, in writing, to all the other officers, of the time and place at which such meeting is to be held. Id., § 8. § 131. Cemeteries Excepted.— The preceding sections shall not, however, apply to any cemetery or burial-grounds ; but the same shall belong to the town in which it may be situated, after a division shall have been made. Id., §9. § 132. Debts to be Apportioned.— Debts owing by a town so divided "or altered shall be apportioned in the same manner as the personal property of such town, and each town shall thereafter be charged with its share of such debts according to such apportionment. Id., § 10. § 133. Gospel and Scbool Lots.— Nothing contained in this title shall apply to any of the lots heretofore granted by the people of this State to any town for the support of the gospel and of schools, commonly called the gospel and school lots. Id., § 11. SECOND. WITH COMMISSIONERS OF HIGHWAYS AND JUSTICES OF THE PEACE. § 134. Duty in Case of Fire in Woods.— When- ever the woods in any town shall be on fire, it shall be the duty of the justices of the peace, the supervisors and the commis- sioners of highways of such town and of each of them, to order 76 SuPBEVisoKs' Manual. such and so many of the inhabitants of such town liable to work on the highways and residing in the vicinity of the place where such fire shall be, as they shall severally deem necessary, to repair to the place where such fire shall prevail and there to assist in the extin- guishing the same or in stopping its progress. 8 R. S. 2086. A person wto, having been lawfully ordered to repair to the place of a fire in the woods and assist in extinguishing it, omits, without lawful excuse, to comply with the order, is guilty of a misdemeanor. Penal Code, § 414. THIED. WITH COMMISSIONEES OF HIGHWAYS. § 1 3 5. 1 . May Agree for Use of Hig-li-way by Plankroad Company. — Whenever it shall be neces- sary for any such company to use any part of a public highway for the construction of a plank or turnpike road, the supervisor and commissioner of highways of the town in which such highway is situated, or a majority, if there be more than one such commissioner in such town, may agree with such company upon the compensation and damages to be paid by said company for taking and using such highway for the purposes aforesaid. Such agreement shall be in writing, and shall be filed and recorded in the town clerk's office of such town. In case such agreement cannot be made the compensa- tion and damages for taking such highway for such purpose shall be ascertained in the same manner as the compensation and damages for taking the property of individuals. Such compensation and dam- ages shall be paid to the said commissioners, to be expended by th^m in improving the highways of such town. Law3 of 1847, chap. 210, § 26 ; 2 R. S. 1332. But the supervisor and commissioners cannot make the agreement as above provided without they first obtain the consent in writing of at least two-thirds of all the owners of land along such highway who shall actually reside on that part of the highway on which such plankroad or turnpike road is to be. constructed. Chap. 71, Laws of 1850, § 5; 2 R. S. 1341, § 5; see chap. 398, Laws of 1847. The town officers have not power to grant this right to use the highway on condition that the company shall erect and maintain its toll-gates iu specified localities, nor are they authorized to make the agreement granting this right, and as a consideration therefor, obligating it not to locate and maintain a toll-gate within a specified limit. An action cannot be brought by the supervisors and commissioners of highways, in their joint names as such officers, on a contract made by them on behalf of the town, which contains no .express agreement with them, as such officers. Palmer v. Fort Plain and Cooperstown Plank Road Co., 11 N. T. 376. The Supervisor. 77 An agreement by wliicli the company, as consideration for the agreement, agrees to keep the road in repair without expense to the town, has been held to be a valid contract. People Y. Fishkill and Beekman Plank Road Co., 27 Barb. 445 ; Town of Pishkill T. Fishkill and Beekman Plank Road Co., 22 id. 634. § 136. Form of Ag-reement. AGREEMENT TO USE HIGHWAY FOR PLANKROAD, ETC. This agreement, made this third day of November, 1867, between A. B., as supervisor of the town of Pittstown, county of Rensselaer, and C. D. and E. F., as commissioners of highways of said town, of the first part, and the Northern Turnpike Company of the second part. Witnesseth, that the said party of the first part, having first become satisfied that at least two-thirds of all the owners of land along the highway {describe it), and who actually reside thereon, have consented in writing to the construction of a turnpike by said party of the second part, on such highway, do, in consideration of the sum of $500, hereby grant and convey to the said party of the second part, the right to use and occupy the public highway above described, for the pur- pose of a turnpike road, so long as the same shall be needed therefor by said party of the second part. In witness whereof, etc. Sign and Seal. fAdd Acknowledgment.] File and record in the town clerk's office. 2. TO PEOVIDE FOE OAEE AND PRESEEYATION OF STATE BOUNDAEY MONUMENTS. § 137> The supervisors and commissioners of highways of any and all towns of this State which may adjoin any of the boundary Hues of the State are hereby charged with the care and preservation of the monuments which have heretofore been placed, or may here- after be placed, by official action, to mark the said boundary lines. And the said supervisors and commissioners of highways are hereby required to enforce the statutes of this State for the preservation of monuments and landmarks, so far as they may relate to said bound- ary monuments, and to prosecute any person who may injure, dis- turb or remove any of them. § 138. Said supervisors and commissioners of highways are hereby required annually in the spring to make an examination and inspection of the condition of all said boundary monuments upon the State boundary adjoining their respective towns, and to make a detailed report thereof to the State engineer ; their fees for such services shall be a town charge, to be audited upon the presentation of the certificate of said State engineer and surveyor that such report lias been filed as a voucher. § 139. The said State engineer and surveyor, upon the passage 78 Supervisors' Manual. of this act, is authorized and directed to transmit a copy thereof to the supervisor of each town adjoining any of the boundary lines of the State, upon which monuments may be placed, with such instruc- tions as he may deem necessary. And he is hereby further author- ized to take such action as may be necessary for the enforcement of this act in the case of the neglect of any of the town officers afore- said to 'comply with the requirements of sections 1 and 2 of this act. § 140. This act shall take effect immediately. Chap. 449, Laws of 1886. POWEKS AND DUTIES AS WATEE COMMISSIONEE. § 141. Supervision of Dams, Drains and Ditclies. — Section 16 of chapter 888 of the La-vys of 1869 pro- vides that the supervisor and the commissioners of highways of the several towns, and the president of any incorporated village, as to lands within such village, shall be water commissioners of their respective towns, and in addition to the powers now conferred by law upon them, they shall have the general charge and supervision of all the dams, drains, ditches and channels made, completed or constructed in said towns under this act. "Whenever it shall be necessary to open, deepen, repair, change, or do any work to main- tain and keep in repair any such dams, ditches, drains or channels, and disputes shall arise between the owners of the lands on which such dams, drains, ditches or channels are situate, regarding the same, the said water commissioners, or a majority of them, shall take pro- ceedings similar to those authorized hereby, to be taken and had for the construction of such works, and the said water commissioners are hereby invested for such purpose with powers conferred upon original commissioners by this act. And where improvements of a nature and character similar to those hereby authorized shall have been made under the provisions of any special act, it shall be lawful for the county court of the county to cause the same hereafter to be maintained, kept in repair and improved by the said water commis- sioners of the town or towns under the provisions of this act; and the said water commissioners shall have like power and authority in all cases of subsoil or tile draininsr, when such subsoil or tile draining sliall be, in their 'judgment, absolutely necessary for public or sani- tary purposes, and the owner or occupant of any land which such owner or occupant shall be desirous of so draining for such pur- poses, shall have to cross the lands of another, in order to get an The Supervisor. 79 outlet, and tlie owners of such lands shall not be able to agree in regard thereto ; and the said water commissioners shall have power and authority to make all such needful rules and orders in regard to subsoil or tile draining as shall be necessary to promote and secure the proper drainage of all farming lands by the owners thereof, who shall desire to drain the same for pubHc or sanitary purposes, with- out doing unnecessary injury to others, or to the public highways in which such drain may be discharged; provided that in all cases where an easement for such drains shall be procured upon the lands of another, the said drains shall be neatly, safely and expeditiously put down and covered, and the surface restored as nearly as may be to its original appearance. And no drains, ditches or other channels for free passage of water authorized by this act shall be put across any door yard, inclosed garden, orchard or vineyard, nor shall any tree or building be removed without the owner's consent. 3 R. S. 2455, § 16. The statute relating to drainage is quite lengthy, complicated and technical. It may be found in 3 Rev. Stat. 3448, and amendments in chapter 636, Laws of 1886. If proceedings of this character are to be instituted, it would be safer to put the matter into some competent attorney's hands, rather than to ran the risk of the loss and annoyance that would result in a layman's attempt to carry them on. For this reason the statute is not inserted fully. 3. WITH THE JUSTICES OF THE PEACE. § 142. To Control To-wn -house. —Where a town has purchased a site and erected a town-house, it is controlled by the supervisor and the justices of the peace, or a majority of them. Chap. 197, Laws of 1847, as amended by chap. 267, Laws of 1879; 1 R. S. 852. This does not apply to those cases in which the town-house is located in an incorporated village, which has contributed to the expense of such building and site. The latter are governed by chapter 456, Laws of 1884. § 143. To I.ease Public Buildings to Grand Army Post. — An act was passed in 1886 authorizing the hoard of trvstees of towns to lease, not exceeding five years, to any post of the Grand Army of the Kepublic, established in such town, to be used by such post, any public building, or any part thereof, belong- ing to such town, except school-houses in actual use as such, at a nominal rent, to be fixed by such board. Chap. 644, Laws of 1886. As there is no board of trustees in towns, it is doubtful what town officers are meant to be invested with these powers. 80 SuPEEVisoKs' Manual. Doubtless, in the case of a town-liouse, the supervisor and justices of the peace, or a majority of them, might act under this statute, and lease such town-house. § 144. To Appoint Tottbl Sealer.— A town sealer of weights and measures shall be appointed by the supervisor and justices of the peace of the town, and shall hold his office during their pleasure. Laws of 1851, chap. 134, § 22; 2 R. S. 1848. If no town sealer is appointed the county sealer acts. Id., s 21. See form of order below. ORDER APPOINTING SEALER OF WEIGHTS. i-v TOWN OF PITTSTOWN, County of Rensselaer, We, the undersigned supervisor and justices of the peace of the town of Pitts- town, in the county of Rensselaer, having met and deliberated on the subject of this order, do by virtue of the power vested in us by thd statute, hereby appoint John Jones, of said town, sealer of weights and measures therein. In witness whereof we have hereto placed our hands this 3d day of March, 1867. (Signed.) § 145. To Appoint Firemen.— The supervisor and jus- tices of the peace, for the time being, of any town of this State, may appoint in writing any number of the inhabitants of the said town, not exceeding forty to each fire engine, which may be procured for the extinguishment of fires in said town ; the persons so appointed shall be firemen of the said town, but no such company shall be formed pursuant to this act in any incorporated city or village ; and all such firemen, and all the members of any fire company, or of any hook and ladder company, appointed pursuant to any law of this State, shall, while they are such firemen or members, be exempt from serving on juries in courts of record, and, except in cases of war, insurrection or invasion, from militia duty. Laws of 1832, chap. 222, as amended 1845, chap. 244; IB. S. 851, 8 1. All vacancies in such company are filled by the supervisor and justices. Id., § 4. The form of an order so appointing may be adapted from the preceding one. § 146. To Appoint Collector.— If any person chosen or appointed to the office of collector of any town or ward in this State shall refuse to serve, or shall die, resign or remove out of the The Supeevisok.^ 81 town or ward, before he shall have entered upon or completed the duties of his office, or shall be disabled from completing the same, by reason of sickness or any other cause, the supervisor and any two justices of such town or ward shall forthwith appoint a collector for the remainder of the year, who shall give the like security, and be subject to the like duties and penalties, and have the same powers and compensation as the collector in whose place he was appointed ; and the supervisor shall forthwith give notice of such appointment to the county treasurer. But such appointment shall not exonerate the former collector, or his sureties, from any liability incurred by him or them. 2 R. S. 1009, g 11. For form of appointment see next subdivision. If a warrant shall have been issued by the board of supervisors prior to such appointment, the origin'al warrant, if the same can be obtained, shall be delivered to the collector so appointed, and shall be considered as giving hiin the same powers as if originally issued to him; but if such warrant cannot be obtained, the clerk of the board of supervisors makes out a new one, which shall be directed to the collector so appointed. Id., § 12. Upon every such appointment the supervisor, if he think it neces- sary, may extend the time limited for the collection of taxes for not exceeding thirty days, of which extension he shall forthwith give notice to the county treasurer. Id. ORDER APPOINTING COLLECTOR. Whereas, a vacancy has occurred in the ofiBce of collector of taxes of the town of Hoosick, by reason of the death {refusal to serve, or as the case may be) of G. H., heretofore elected to said office from said town, Now, therefore, by virtue of the power vested in us by statute, in such case made and provided, we, the undersigned, supervisor and two j ustices of said town, do hereby, in order to fill the vacancy, appoint C. A. collector of said town, to hold said office until the next succeeding annual town meeting of said town, as pro- vided by law. In witness whereof we have hereto set our hands this 10th day of July, 1869. (Signatures.) § 147. Vacancies in Board of Excise.— Such vacancies are filled by appointment by the supervisor and justices of the peace, or a majority of them, until the next annual town meet- ing, at which meeting such vacancy is filled by election. Chap. 444, Laws of 1874, § 1 ; 3 R. S. 1990. 11 82 Supervisors' Makual. The preceding form may be adapted to sucli an appointment. § 148. Certain Towns and Cities Authorized to sell Railroad Stock. — The several towns, cities and villages in the counties of Chenango, Delaware, Madison, Ulster, Sullivan, Cortland, Orange, Cayuga and Oswego, the towns of Pitts- field and Edmeston in Otsego county, and the town of Vienna, Oneida county, were authorized to sell all or any part of the capital stock of the New York and Oswego Midland railroad now owned by either of them, and the several towns and villages in Chenango county, all of the Utica, Chenango and Susquehanna Yalley railroad capital stock owned by them. No sale was to be made by the railroad commissioners, or the su- pervisor when there were no railroad commissioners, without the approval and consent in writing of a majority of the justices of the peace in all towns where the supervisor acted as such commissioner, in other towns, of the supervisor and a majority of the justices of the peace. Chap. 21, Laws of 1880, amended by chap. 308, Laws of 1881. 4 WITH JUSTICES OF THE PEACE AND TOWN CLERK. § 149. Duty as to Purchase and Building Tcwn-house. — Where the electors of a town vote to purchase a site and erect a town-house, such site is to be purchased and the house erected by the supervisor, town clerk and the justices of the town. The conveyance of the site is to be made to the town. Laws of 1847, chap. 197, as amended by Laws of 1879, chap. 267; 1 R. S. 852. But if such town-house is erected jointly by a village and the town, within the village limits, the care and management thereof is to be agreed upon by the board of trustees of the village, and the town board. Chap. 456, Laws of 1884, 5 3. § 150. Vacancy in Office of Justice of the Peace. — Whenever a vacancy shall occur in the office of justice of the peace of any town in this State, the supervisor, town clerk and remaining justices of the peace, or a majority of such officers, are hereby authorized, by warrant under their hands and seals, to appoint a suitable person to fill said vacancy. Chap. 476, Laws of 1859, as amended by chap. 166, Laws of 1876 ; 1 R. S. 823. See form below. The Supervisor. 83 Such appointment must be filed in the town clerk's office, and a copy thereof in the county clerk's office, before the person so appointed is authorized to act. Id., J 2. The person so appointed holds his office until the next regular town meeting, unless said appointment shall have been made to fill the vacancy of an officer whose term of office would have expired on December thirty-first next succeed- ing such appointment ; in which case the term of office of the person so appointed shall expire on the thirty-first day of December next succeeding such appointment. Id. ORDER APPOINTING JUSTICE OF THE PEACE TO FILL VACANCY. COUNTY OF RENSSELAER, ) . Town OP PrrrsTOWN, ) Whbrbas, a vacancy has occurred in the office of justice of the peace of the town of Pittstown, by reason of the death (or, as the case may be) of George Holmes, heretofore elected to said office from said town, — Now, therefore, by virtue of the power vested in us by the statute, in such case made and provided, we, the undersigned, the supervisor, town clerk, and the remaining justices of the peace of said town, do hereby, in order to fill such vacancy, nominate and appoint Charles Adams to be justice of the peace of said town, to hold his said office until* the next succeeding annual town meeting of said town as by law provided. In witness whereof we have hereto set our hands and seals this 10th day of July, 1869. (Signatures and Seals.) * If such appointment is to fill the vacancy of an officer whose term of office would have expired on the thirty-first day of December next, insert after the asterisk (*) " the thirty-first day of December next," instead of the above. § 151. To Supply Vacancies in Inspectors of Election. See post, Elections, chap. § 152. Duties as Board of Health. See post, Board of Health, § § 153. Duties as Board of Town Auditors. See post, Auditors, § 6. WITH TOWN CLERK. § 154. When to act as Inspector at a Village Election. — The general act for the incorporation of villages Laws of 1870, chap. 291. provides for the holding of an election to determine whether a particular territory shall be incorporated as a village, Id., § 7. 84 SuPEKVisoBs' Manual. and directs that at sucli election the supervisor and town clerk of the town, or supervisors or tov^n clerks of the towns, part or parts of which are taken for such "village, or any two of such persons, shall constitute the board of inspectors for such election, preside at such election, etc. Id., § 8. Within three days after such election the said board of inspectors shall make out a certilicate of the holding of the same, showing the result, etc., which shall be signed by the inspectors, or a majority of them, sworn to, and within ten days filed and recorded in the county clerk's office. Id., 5 10. And if a new election is ordered, the same persons shall act as inspectors, and file a certificate as above. Id., § 14. Within twenty days after the territory shall become incorporated as a village, the persons before mentioned as inspectors of the first election, or a majority of them, must publish a notice of such elec- tion, and act as inspectors at said election, Id., i 18. and make and subscribe a certificate thereof, which is to be recorded in the records of the village. Id., § 19. 7. WITH TOWN CLEKK AND ASSESSOES. To Make Juet Lists. § 155. In To\^ns. — Except ia the counties of Kings and New York, and certain cities, the supervisor, town clerk and assessors of each town mitsi meet on the first Monday of July in the year 1878, and in each third year thereafter, at a place within the town appointed by the supervisor, or m case of his absence or of a vacancy in his office, by the town clerk, for the purpose of making a list of persons to serve as trial jurors for the then ensuing three years. If they fail to meet on the day specified in this section, they must meet as soon thereafter as prac- ticable. Code of Civil Procedure, § 1035. § 156. In Cities.— Making- Lists of Jurors in Cities. — Each ward of the city of Utica is considered a town for The Supekyisor. 85 the purpose of making lists of jurors; and the supervisor and assessor of that ward must execute the duties of the supervisor, town clerk and assessors of a town, as prescribed below, except that a duplicate of the list of jurors made by them must be filed in the office of the clerk of the city. In the city of Albany the recorder of said city shall perform the duties imposed in this matter upon the supervisor, town clerk and assessors of towns. In each of the other cities of the State the like duties must be performed by the officers, and in the manner prescribed by law. A city wherein two or more assessors are elected for the entire city is considered a town for the purpose mentioned, except where the officers who are to perform the duties of the supervisor, town clerk or assessor, as pre- scribed above, are specially designated by law. Id., § 1041, as amended hj chap. 532, Laws of 1881. Ho'W Ma ^ o. CJ Supervisors' Makual. (■90{BO qosis Iqiui no os pny) •piBiaSzii^ X 9oaBjM«l •qDum -j: SBireqo •SBJOA JO laqmnn ojoq^ t-CQrH •j9iBqg -guosioK •nopiaqg "m Jiouepajj •nideqo '0 P9-"JIV •q^jojiepeji. •i\ saraBjr •S9^0A JO jaqrann ajoqjvi •mcajj '^ Bgjoag •snBAa piBAvpa •qOOQ 5I01J9p9J^ •pooAi. 'S nosnv ocoo •B910A JO Mqinnn 9ioqAi «OCO •9Sbq "ii u'Binii •!)B9Jora9(xs3ama9f 'Ai. ■sanof \j pjEAipa •JJBO a qdsBOf ■B910A JO jaqumnapqAV saaof o 93J09Q •njoosBgi^io H ■Il!H "a PJAca ■!MOda9ABa «JI ■ B940A JO JBqraira aioqji Btf $48,129,373 68 $4,993,428 20 $63,123,801 78 4534 TTtica, December 30, 1885. All of -which is respectfully submitted. J. P. GETMAN, Chairman. § 339. Committee on Erroneous Assess- ments. — An examination of the proceedings of the board of supervisors throughout the State shows that the duties and powers of the board in relation to assessments and assessment-rolls are greatly misunderstood ; that they are altering and changing the rolls in many cases where they have no right so to do. It is wise to remember that their jurisdiction is inferior, local and limited. They are not vested with absolute powers of legislation nor with absolute control of assessments or the assessment-rolls. Such powers as they have are conferred by some statute, expressly or by necessary implication. If no statute can be found, allowing them to act, they ought not to act in the matter. With two exceptions which are stated below, the board of super- visors have no right to review the proceedings of the assessors, or to interfere with the val/uation decided on by the assessors who are the sole judges of values, exemptions, property liable to taxation, etc. If the assessors decide that certain property is ^'■exempt.'' the Of the AsSBSSMEifT AND OOLLECTIOK OF TAXES. 173 board of supervisors cannot decide that it is not exempt, and insert it in the roll, People, ex rel. Snp. of Munroe, t. Haidley, 1 Abb. N. 0. 441. or that part of it is exempt. Id. See ante, " Review Day," and "Assessment-Roll"; "Deposit for Inspection," and "Omitted Property," and " Valuation of Property." Marsh v. Boweu, 12 Abb. N. C. 1 ; Westfall t. Geere, 49 N. Y. 849. It is the duty of tax payers to examine the assessment-rolls during the time the same are open for public inspection. If over assessed, to appear before the assessors on review day, submit their proofs properly, and if denied relief there, to apply to the courts, not to the board of supervisors for relief. If they neglect to do so the courts will not aid them, In re Hermance, t\ N. Y. 481-486 ; People, ex rel. Mutual Union Tel. Co., t. Com'rs, 99 id. 254; Sherman v. Trustees, 27 Hun, 890; Mayor v. Davenport, 92 id. 604- 613. and there is no other tribunal, but possibly, the legislature of the State, which can reheve them, except the two cases mentioned below. If the board attempt to act in cases wherein they have no juris- diction, the members are individually liable therefor. Westfall V. Preston, 49 S. Y. 349 ; Clark v. Norton, id. 243 ; Bellinger v. Gray, 61 id. 610. So that it is quite important for the members to know, that a statute authorizes their action in these cases, otherwise they may be compelled to foot the expenses and costs of illegal acts out of their own pockets. Fix*St. — If the assessors neglect to meet on " review day " a»y person aggrieved by the assessment may appeal to the board of supervisors at their next meeting, who shall have power to review and correct such assessment. Chap. 176, Laws of 1851 ; 2 R. S. 993. This gives them full power, where the assessors fail to so, meet, to review and correct the assessment, not of the whole assessment-roll, but o{ such persons only as appeal. Second.— Reserved Rents in Iieases, in Fee, Etc.— By chapter 327, Laws of 1846, see am,te, section 311, the assessors are to ascertain the amount of rents reserved in any leases in fee, or for one or more lives, or for a term of years exceeding twenty- 174 SuPEKvisoKs' Manual. one years, and chargeable upon lands within a town or ward, and to assess to the person or persons entitled to receive the same as per- sonal estate * * * at a principal sum, the interest of which, at the legal rate per annum, shall produce a sum equal to such annual rents; and in case such rents are payable in any other thing except money, the value of such annual rents in money shall be ascertained by the assessors, and the same shall be assessed in manner aforesaid. If the names of the owners thereof cannot be learned by the assessors, the same shall be assessed against the tenant or tenants in possession of the lots as rent reserved. Chap. 327, Laws of 1846 ; 2 R. S. 997. The assessors shall, in all cases of assessments under chapter 327, Laws of 1846, specify in the assessment-rolls each rent so assessed, and the value fixed upon articles, other than money, in which such rents are payable, and whenever assessments a/re made against any person in any town or ward in which he does not reside, the board of supervisors of the county in which such assessments are returned, shall have in all respects as full power and authority, and it shall le their duty, to correct such assessments as to the valuation of the rents, and as to the gross amount for which such person shall he assessed, as the assessors have, as to a resident of the town; and such hoard of supervisors m,ay reduce the amount of such assessments in the respective towns or wards of the county, in proportion or other- wise, as the nature of the corrections require to make such assess- ments Just. Chap. 357, Lawa of 1858; 2 R. S. 999. These are rare cases. The only power the board of snpervsors have in the matter is in the case of a non-resident of the tovm or ward. People, exrel. Youmans, v. Sup., 60 N. Y. 381-4. And if the assessors have assessed correctly according to la/uj, even then the board cannot change their work. Id., and 47 How. 24. Third.— Non-resident Lands.— The board of super- visors shall also make such alterations in the descriptions of the lands of non-residents as may be necessary to render such descrip- tions conformable to the provisions of this chapter ; and if such alterations cannot be made, they shall expunge the descriptions of such lands, and the assessments thereon, from the assessment- rolls. 2 R. S. 996, § 32. Of the Assessment and Collection of Taxes. 175 § 340. Omitted Lands of Preceding* Year.— The proceedings of assessors in relation to these cases are set out in full, ante. See " Omitted Property," § 325, ante. Having properly inserted the lands legally Hahle to taxation, which were omitted in the assessment-roll of the next preceding year upon the application of three tax payers, the assessors petition the board of supervisors, showing all these facts, whereupon the board have the right to levy a tax thereon, at the same rate per cent of the tax imposed upon land or property in said town, city or ward in \h.e preceding year. Chap. 453, Laws of 1865, 8 2; 2 R. S. 1002. §341. Lands Omitted, Current Year.— Upon the petition of the assessors of any town, city or ward, that any land or property in any town, city or ward in the State has been omitted in the assessment-roll of the current year, the board of supervisors shall insert the same in the assessment-roll of said town, city or ward, at the valuation of the preceding year, and tax the same at the rate per cent of the current year. Id. The valuation must be of the preceding, not (he twrrent, year. They have no power to assess it at any other valuation whatever except that of the preceding yea/r. Marsh v. Bowen, 12 Abb. N. C. 1 ; People, ex rel. Oswald, v. GofiF, 52 N. Y. 434 j People, ex rel, Brooklyn GityB. B., v. Board of Assessors, 92 id. 430. If the property does not appear on last year's assessment-roll it cannot be valued or taxed in the current year. Id. § 342. Amount to be Deducted from Other Taxes. — The whole amount of tax levied upon land or property omitted in the tax levy of the preceding year shall be deducted from the aggregate of taxation to be levied upon said town, city or ward for the current year, before such tax is levied, and shall be collected by the same authority and in the same manner as the ordinary taxes of the current year are collected. Chap. 453, Laws of 1865, § 3; 2 R. S. 1002. COERECTING MISTAKES, MANIFEST EERORS, ETC. § 343. Po-wers of Boards of Supervisors to Levy Tax in Cases of Mistakes in Transcrib- ing^. Assessment-Rolls. — Whenever it shall be made to 176 SuPBEVisoRs' Manual. appear to the supervisors of any county by the petition of the asses- sors of any town in said county, or otherwise, that any land or prop- erty legally liable to taxation in said town has, by any mistake in transcribing or copying the assessment-roll of the preceding year, been placed on the assessment-roll annexed to the warrant delivered to the collector at a valuation less than that actually appearing upon the original assessment-roll signediy the assessors, said board of supervisors shall proceed to levy tax on the same upon a valuation equal to the diflerence between the actual valuation made by the assessors and the amount at which, by such mistake, it was placed upon such roll, and at the rate per cent of the tax imposed upon land or property in said town in the year in which said mistake oc- curred. Chap. 453, Laws of 1865, and obap. 575, Laws of 1868; 2 E. S. 1002, e 4. See notes to second section next above and chap. 306, Laws of 1886. " IIIaoid, always and everywhere. Westfall T. Geere, 49 N. Y. 349 ; Bellinger v. Gray, 51 id. 610. The assessors never had any jurisdiction over such property, and for the pur- poses of taxation it is the same as if it never existed, or as if it were situated in the moon. \ But if the property does come within the jurisdiction of the assessors, as a clergyman's property assessed $1,500.01 which is partly exempt, in such case the board have no right to alter, change or interfere with the valuation. Id.; Barhyte v. Shepherd, 35 N, Y, 238; Weaver v, Devendorf, 8 Demo, 116. § 344. Form of Report. To THE Honorable Board of Stipbrtisors op Onondaga Cotottt: Tour Committee on Erroneous Assessments, to which were referred the several matters hereinafter set forth, beg leaVe to report as follows: Town ov A. On the petition of the assessors of the town of A., to correct the assessment roll of 1885 of said town, in the case of Frank P. Avery, your committee report in favor of said petition, and that the sum of $4,490 be added to the town'roU and assessed to Frank P. Avery, that being the amount assessed to him in the year 1884. {And so on loith each town in alphabetical order.) All of which is respectfully submitted. Dated , 1885. A. B., C. D., E. F., COMUITTBB. In Oneida county this committee is furnished with a printed report blank, hav- ing upon it the instructions for the committee's use. A copy is as follows: To THE Board op Supervisors op the County op Oneida: The Committee upon Erroneous Assessments, to which was referred the appli- cation of , for the correction of errors in the assessment -roll of , the current year, report that they have duly examined the same and find that the alleged errors are sustained, and recommend that the same be corrected by the supervisor thereof, in accordance with the prayer of the petition. Dated Utica, , 18 . Chairman. (The committee will detach these instructions from the report.) INSTEUCTIONS TO THE COMMITTEE ON "ERRONEOUS ASSESSMENTS." " Whereas, Applications for the correction of alleged errors in the several as- sessment-rolls of this county are becoming numerous, rendering it very important that a uniform system should be established by this board upon such applications; therefore " Resolmd, That in the future all such applications must be presented ot^ . . . o o d 03 o t3 r^rH- 1 S § i^ : : : c4 o P3 r-t C 0) 0) « :-^ ^ © 1 "^ -*s -^^ i-« 03 O >-3 iiii m 1 1 1 o a g o d >< CO o !zi ia 0» ^. Mg o o O Q ui ,, £ oooo o oo o o o HI 000-* o oo o «,i,co -K oo g 00 CO a ** -i* o . "* a i-9-S IC "o -^§ o -2 -rsi-s «■ . o . . o .O o ■*■ o o o o 1 g 1 i g" o a a s i-T r-t ^IsTi &x) ^,0 o -oo o - o o CO o "^ O ;00 o ; o o d ll» o 'oo o • o 2 15 O -O o o in -Of-* to a ^ 03 ^ :of >o~ : o " ^ ir s l-( § ; «» a ill o -oo O -O I-H r-t 'Oi V- . •no-i ci'25 i i;,'«5 ■^ : •^ s g a 3 s-^t: « « i-" ^ Sfe P^ CO a .■S aja o o o _- t^iJ a o ^ J S o ft"?, a'2 o o~ but ^ I'S § 6 5^3 : Eh • • a : a B ' o . ! o ■g . .»-5 : ; o a • '1:! : : -o 1 li > o rr 1 l-i a a is; 1 i : .S o o _ uu a il 1 "3 ■g :^gS oo "S L D r •9 O oooo oto o o £ tH c IPC tc 50 c )« !z; 11 !Z3 i-H ^ Of the Assessment and Collection of Taxes. 185 Ab to personal property taxed where the principal office of the corporation is located, the fourth column is used for inserting the value of capital stock after deducting the exemptions allowed. Bee above, "Dow Manufacturing Com- pany." LIST OF LANDS BELONGING TO NON-RESIDENTS IN TOWNSHIP NO. 1, RANGE 3. FOKMKKLTf KNOWN AS THE HOLLAND LAND COMPANY'S LANDS. Number of lot. ' Kumber of township. Number of range. Number of acres. Full value of land, in dollars. Amount of tax in dollars. Remarks. 54 1 3 150 $500 00 See Colmaii v. Shattuck, 5 T. & C. 84-39 ; S. C, 62 N. T. 848-362, or the following form. Lands of Non-Rbsidbntb. No. of lot. Part of 3, s: W. 3^ Name of tract or patent, Holland Land Com- pany...... Holland Land Com- pany.... .. ........ Holland Land Com- pany, and being a parcel of land bounded as follows {hereineert deaervp Hon fully as in a No. of aect'n. No. of town- ship. No. of range, No. of acres. 100 500 800 Full value of land in dollars. 1500 00 800 00 200 00 Amt. of tax in dollars. $5 00 8 00 2 00 Remarks. The following descriptions and rolls have been held insufficient. COLtTMBUSVILLE. street. Side. Number. Block. Size. Tax. Newtown road North 6 P. 25 . 35 Pink V. Barbin, 17 Dig. 521. 24: 186 SuPBEVisoBs' Manual. «■ Distance from Tax. , *: d, £ what street. s o • ^ s u v s O o s 4i & 65 ■s a o i bo B o O £ i 93 185 N. E. £zchange. S. 2ori E. Beak. 8,500 00 u 10 • 30 rear. .... *■• . .... /» re N. r. C. & H. E. R. Co., 90 N. Y. 342. CITY OF KINGSTON TAX-ROLL FOR THE YEAR 1873. Ward No. 8. Names of taxable inhabitants. Quantity of land. Value, real. Value, personal. Total valuation. General tax. Poster, Joseph, or occu- $1,200 $1,200 $86 07 Dubois T. Webster, 1 Hun, 871. LOTS RETURNED FOR BUFFALO STREET IMPROVEMENT. Middle Section. Names of possessors or reputed owners. General tax. of Ogden, lot 40 $2.35 HubbeU v. Weldon, Hill & Denlo, 139. " The follbwing piece * » * in the county of Sullivan, Minisink patent, divis- ion one (1), lot twenty-eight (38), four hundred and fifty-five (455) acres, more or less, bounded north and south hy the lot lines, east by resident land and west by the town of Forestburgh." Oakley v. Healey, 38 Hun, 244. The faulty boundary was " east by resident land." ^n'n*l'°'r,'^""iS- mu ^- * ^- «•„«•«•. '^0 N. Y. 191; HubbeU v. Weldon, Hill & Demo, 139; Thompson v. Burhans, 61 N. Y. 52; Tallman y. WMtel 2 id. 66. ^^ The above will illustrate tlie principles determining these cases. Of the Assessment akd Collection of Taxes. 187 The following circular sent out by the comptroller shows his views in the matter: (No. 200.) STATE OF NEW YORK Comptbollbr's Office, Albahy, — 'ICE, >■ , 188 . ) To THE Assessors op the Town of- Gentlesien — Inclosed herewith we send you a copy of chapter 280 of the Laws of 1886, which authorizes, under certain conditions, the taxation of " wild or forest lands" belonging to the State within the Forest Preserve. In order to sat- isfy this department and the forest commission that no unjust discrimination has been made against the State in the valuation of such lands, but that State lands in your town are assessed for no larger sum than lands of the same class belong- ing to individuals, as well as to facilitate compliance with the provisions of said act, (HI the requirements of which mil be strictly enforced, you will please care- fully read and observe the following general directions, viz. : First. Your assessment-roll must be divided into three parts, respectively headed, " Eesideut Lands," "Non-resident Lands," and "Wilder Forest Lands belonging to the State. " Second. All the laws governing the assessment of non-resident lands will apply to and must govern the assessment of State lands ; and, furthermore, the assess- ment of all lauds, no matter under what head they may come, must show the character of the lands assessed. In designating such character, the following words, which will have the meaning set opposite each, will be employed : " Cleared." Meaning unproved lands of any kind, including fallows. "Meadow." Meaning wild, unused meadow lands. If pastured or mowed, or used by any one, they become thereby cleared lands. " Water." Meaning lands covered by considerable bodies of water. "Waste." Meaning rocky, barren or sterile lands, incapable of raising a forest. " Burnt." Meaning lands burnt over since June 1, 1885. "Denuded." Meaning lands stripped of timber, by fire, prior to June 1, 1885, or from any other cause, at any time, and not yet occupied by a new growth of trees. "Lumbered." Meaning forest lands from which the soft timber has been re- moved. " Forest." Meaning virgin forests, unharmed or untouched by ax, fire or floods." In many instances a lot or parcel of land may possess a variety of characters, in which cases the proportion, as near as the same can be estimated without an actual survey or measurement, as well as the value of each part, must be separately and plainly given. The following examples, adapted to each division of the assess- ment-roll, fully and clearly illustrate the mode of characterizing land and valuing it in accordance with its character : Resident Lands. Names of Taxable Inhabitants. Acres. Value o£ Land Taxed. Total Value. Doe Jolm . ' 50 cleared $500 00 ""eio'oo 40 00 160 00 640 00 $500 00 Koe. Ricliard. 800- ' 80 water 160 cleared 80 burnt 160 lumbered .330 forest 1,480 00 188 SUPEEVISOBS' MaKUAL. Non-Resident Lands. No. of Lot. Description of Land. Acres. Value of Land. Total Value. 1 Totten and Crossfield's Purchase, Township 44 1050 mfisdnw $2,100 00 400 00 120 00 50 00 60 00 $2,100 00 5 1050- 1050- "100 cleared.... 600 water 100 burnt 250 denuded.. 320 water 630 00 g 550 forest .180 lumbered.. 2,200 00 860 00 , 2,560 00 Wild or Forest Lands Belonging to the State. No. of Lot. Description of Land. , Acres. Value of Land. Total Value. 9 Benson Township. 160 160 burnt $40 00 20 00 40 00 20.00 '"i!o66 66 1,000 00 1,300 00 $40 00 14 80 waste 29 ^°" ( 80 lumbered . . 160 rlpnnrlfirl. 60 00 20 00 Totten and Crossfield's Purchase, Township 8, S. W. i, S. W. cor 2500- 100 cleared ... 250 water 500 meadow . . . 1000 lumbered. 650 forest 3,300 00 Tldrd. As wild or forest lands are the only State lands subject to assessment, the acreage thereof ' ' cleared "or " water " should be designated, but such acreage should not be assessed. Fourth. Your oath, as assessors, cannot be made on the roll until after review day, or the third Tuesday of August; but such roll can be so progressed by the middle or latter part of July as to be virtually completed, a copy of which, show- ing your assessment of State lands subject to taxation, must, on or before August first in every year, be filed in this office, and another in the office of the forest commission. At the end of the said copy-rolls to be filed in this office and the office of the forest commission, you should cause to be written the following form of oath, which should be sworn to by each assessor or by a majority of the board, before a competent officer: "We, the undersigned, assessors of the town of in the county of. , do severally depose and swear, that the preceding is a true copy of the assessmeht-roll of said town for 188 ; that we have set down in the foregoing assessment-roll all lands in said town that we Of the Assessment and Collection oe Taxes. 189 have been informed belong to the State ; that we have designated to the best of our information and belief, the character of each parcel of land assessed, whether belonging to the State or individuals; that the value of State lands has been de- termined from their character, and the value of lands of the same class and char- acter assessed to individuals or as non-resident lands ; and that no fallows, or cleared or imprpved lands of any kind, belonging to the State, have been assessed, but that the only State lands assessed by us have been wild or forest lands." Assessors of the Town of- Subscribed and sworn to before me, this day of , 188 . See "Section 353,'' post. § 352. In assessing lands, if one person own two or more separate, distinct and disconnected pieces or parcels thereof, each piece or parcel should be assessed and valued separately and so entered upon the roll. The amount of tax against it should be entered opposite to this separate entry and not " aggregated " or combined. This is especially to be followed in assessmg non-resident lands, wherein the name oi the owner does not appear and consequently no personal liability attaches to him. In such case, the lien is upon the land only. Not a general lien upon all the lands owned by him in that town, but upon the pa/rticvla/r separate piece mentioned and de- seribed in the roll. It is the safest course in every case, resident or non-resident, to assess separately each separate disconnected piece. Welty liaw of Assessment, §§ 110 et eeq. .In fact, the better way is to abolish the use of the " aggregate " or " total " column now printed in the assessment-rolls, both for real and personal property. " Where real and personal property, also where separate parcels of real property and distinct classes of personal property, are embraced in the same assessment to the same owner, each should be valued separateh/P Id., S 141. " The tax payer has a right to know how much each tract and 190 SupEEVisoKs' Man-ual. class of property has been valued at, so that he may exercise his right to apply _ * * * for correction or reduction." Id. If a change in ownership is made between July first and the time ■ taxes are levied by the board, the rolls will show on their face what piece is affected by the tax set opposite, and the persons interested in that particular piece can pay the amount levied, and thereby relieve the lien. Where such pieces are in the possession of tenants, or are worked on shares, etc., each person will be enabled to pay the' tax on the piece in which he has an interest, without regard to other pieces owned or in the possession of other persons. No matter how large the tract, if owned by the same owner, and is not subdivided by him, and is connected and used as one tract or parcel, the assessor must assess and value separately. This is the rule in this State. ThompsoQ T. Burhans, 61 N. T. 62. In counties having lands of the kind mentioned in the comp- troller's circular, care must be used in carrying out the separate assessment of separate, distinct parcels. For instance : In resident lands to " Kichard E.oe, 800 acres." The " form " suggested is cor- rect, provided the 800 acres are in one parcel. If there were two or more parcels disconnected, separate and situated in different parts of the town, it would not be correct. § 353. Confirming' Tax as Extended.— The super- visors of each town having completed the extension of the tax upon the roll, their acts should be ratified and confirmed by the board. The usual practice is to call the roll of towns, and each supervisor rises and states the result in his roll. The following resolution is generally passed therefor : Resolved, That the taxes as extended upon the assespment-rolls of the several towns and wards, presented to the board by the supervisor thereof, be and the same are hereby confirmed, and that warrants be issued to the collectors of such towns and wards for the collection of the same. This will make the extensions official. This confirmation is essential. Methodist Episcopal Church v. Mayor, 20 Hun, 297-8, and cases cited ; Bellinger v. Gray, SI N. T. 610-621; People v. Hagadorn, 36 Hun, 610. Except in certain cities in some few cases, the rule to be followed is the above. Of the Assessment and Collection of Taxes. 191 § 354. Delivery to Collector.— The boards of super- visors of the several counties in this State shall cause the corrected assessment-roll of each town or ward in their respective counties, or a fair copy thereof, to be delivered to the collector of such town or ward on or before the fifteenth day of December in each year. 2 R. S. 996, § 86. § 355. Warrant to be Annexed; Its Con- tents. — To each assessment-roll, so delivered to a collector, a war- rant, under the hands and seals of the board of supervisors, or a majority of them, shall be annexed, commanding such collector to collect from the several persons named in the assessment-roll the several sums mentioned in the last column of such roll opposite to their respective names. If the warrant be directed to the collector of a town, it shall direct the collector, out of the moneys so to be collected, after deducting the compensation to which he may be legally entitled, to pay: 1. To the commissioners of common schools of his town such sum as shall have been raised for the support of common schools therein. 2. To the commissioners of highways of the town such sum as shall have been raised for the support of highways and bridges therein. 3. To the overseers of the poor of the town, if there be no county poor-house, or other place provided in the county for the reception of the poor, such sum as shall have been raised for the support of the poor in such town. 4. To the supervisor of the town all other moneys which shall have been raised therein to defray any other town expenses ; and, 5. To the treasurer of the county the residue of the moneys so to be collected. If the warrant be directed to the collector of a ward, it shall direct the collector to pay all the moneys to be collected, after deductmg his compensation, to the treasurer of the county. In all cases, the warrant shall authorize the collector, in case any person named in the assessment-roll shall refuse or neglect to pay his tax, to levy the same by distress and sale of the goods and chat- tels of such person ; and it shall require all payments therein speci- fied to be made by such collector on or before the first day of Feb- ruary then next ensuing. Id., S 37. 192 SiTPEEVisoEs' Manual. By chapter 377 of the Laws of 1878, as amended by Laws of 1879, chapter 67, it is directed that all moneys raised and collected upon the taxable property of any of the towns of this State, for highway and bridge purposes, shall be paid over by town collectors of taxes to the commissioners of highways of the towns in which said moneys are so raised and collected, and to no other officer or person whatso- ever. It shall be the duty of the board of supervisors to issue warrants to the collectors of towns requiring the paying over by them of all moneys raised and collected for highway and bridge purposes to the commissioners of highways of towns ; and it shall not be lawful for the board of supervisors of any county to issue warrants to town collectors directing them to pay over any moneys raised and collected upon any town for liighway and bridge pur- poses to the village authorities of any incorporated village, situated wholly or partly in any town. But nothing in this act shall prevent boards of supervisors from raising money under section 2 of chap- ter 855 of the Laws of 1869, and from issuing warrants to collect the necessary money to repay the same. And said boards of super- visors may appoint a commissioner or commissioners to spend and account for any moneys raised for road or bridge purposes under said chapter 855 of the Laws of 1869, under such regulations as said board shall deem proper. Section 2 of the act of 1878 requires that the money raised be expended in the town where raised, and section 3 excepts from the operation of the act incorporated villages constituting a separate road district, and special road districts provided for by special act. § 356. Cities. — Wherever the laws respecting cities shall have directed the moneys assessed for any local purpose to be paid to any person or officer other than those named in the preceding thirty- seventh section, the collector's warrant may be varied accordingly, so as to conform to such alteration. Id., § 89. § 357. Account to be Transmitted to County T3?ea^. Unpaid School Taxes, hoTe Collected. — If any tax on real estate placed upon the tax list and duly deliv- 213 SuPERVisoBs' Man UAL. ered to the collector, or the taxes upon non-resident stockholders in banking associations organized under the laws of congress, shall be unpaid at the time the collector is required by law to return his war- rant, he shall deliver to the trustees of the district an account of the taxes remaining due, containing a description of the lands upon which such taxes were unpaid, as the same were placed upon the tax list, together with the amount of the tax so assessed, and upon making oath before any justice of the peace or judge of court of record, that the taxes mentioned in any such account remain unpaid, and that after diligent efforts he has been unable to collect the same, he shall be credited by said trustees with the amount thereof. Laws of 1864, chap. 555, tit. 7, § 75, as amended by chap. 250, Laws of 1883; 2 R. S. 1172. Upon receiving any such account from the collector, the trustees shall compare it with the original tax list and if they find it to be a true transcript, they shall add to such account their certificate to the effect that they have compared it with the original tax list and found it to be correct, and shall immediately transmit the account, affidavit and certificate to the treasurer of the county. Id., § 76. Out of any moneys in the county treasury raised for contingent expenses the treasurer shall pay to the trustees the amount of the taxes so returned as unpaid, and if there are no moneys in the treas- ury applicable to such purpose, the board of supervisors, at the time of levying said unpaid taxes as provided in the next section, shall pay to the trustees of the school district the amount thereof by voucher or draft on the county treasurer in the same manner as other county charges are paid. Id., 8 77, as amended by Laws of 1880, chap. 455. Such account, affidavit and certificate shall be laid by the county treasurer before the board of supervisors of the county, who shall cause the amount of such unpaid taxes, with seven per cent of the amount in addition thereto, to be levied upon the lands on which the same were imposed ; and if imposed upon the lands of any in- corporated company, then upon such company ; and when collected the same shall be returned to the county treasurer to reimburse the amount so advanced, with the expenses of collection ; and if im- posed upon the stock of a non-resident stockholder in a banking association organized under the laws of congress, then the same with seven per cent of the amount in addition thereto, shall be a lien upon any dividends thereafter declared upon such stock, and upon no- Of the Assbssmekt and Collection of Taxes. 313 tice by the board of supervisors to the president and directors of such bank of such charge npon such stock, the president and directors shall thereafter withhold the amount so stated from any future dividends upon such stock, and shall pay the same to the collector of the town duly authorized to receive the same. Id., § 78, as amended by chap. 250, Laws of 1883; id. Any person whose lands are included in any such account may pay the tax assessed thereon to the eoxmty treasurer at any time before the board of supervisors shall have directed the same to be levied. Id., § 79. § 387%. Hig-lx-way Labor not Worked.— Every overseer of highways shall, on or before the first day of October in each year, make out and dehver to the supervisor of his town a list of all resident landholders residing in his district who have not worked out their highway assessment, or commuted for the same, ■with the number of days not worked or commuted for by each resident of his district, charging for each day in such list at the rate of $1.50 per day ; and also a list of all lands of non-residents, and of persons unknown, which were assessed on his warrant by the commissioners of highways, or added by him according to law, on which the labor assessed has not been performed or commuted for, and the number of days' labor unpaid by each, charging for the same at the rate of $1.50 per day; which list shall be accompanied by the affidavit of the overseer, duly certified that he has given the notice required by the thirty-second, thirty-third and thirty-fourth sections of this title, and that the labor for which such residents and such land is returned has not been performed or commuted. 2 R. S. 1238, § 47, as amended by Laws of 1868, chap. 791 ; Laws of 1870, chap. 461. It shall be the duty of the supervisors of the several towns to receive the lists of the overseers of highways when delivered pur- suant to the preceding forty-seventh section, and to lay the same before the board of supervisors of the county. Id., §49. It shall be the duty of each board of supervisors, at their annual meeting in each year, to cause the amount of such arrearages for highway labor returned to them severally, as provided in the pre- ceding section, estimating each day's labor at $1.50 a day, to be levied and collected from the real or personal estate of the person, corporation, or non-resident real estate from which said arrearages 314 SuPEBVisoEs' Manual, of highway labor may remain unpaid, and to be collected in the same manner that the other taxes are collected, and order the same, when collected by said collector, to be paid over to the commis- sioners of highways of the town wherein the same is collected, to be by them applied toward the construction, repair and improvement of the roads and bridges in the district in which the labor was originally assessed. Id,, § 50, as amended by Laws of 1877, chap. 197. Form of Overseer's Return. To THE SUPEBVISOR OP THE TOWN OF , COUNTY OP '. The following is a list of all the resident landholders residing in district No. , in the town of , county, who have not worked out their highway assessment, or comnauted for the same, with the number of days not worked or commuted for by each, a,t $1.50 per day; and also a list of all the lands of non-residents, and of persons unknown, which were assessed on my warrant by the commissioner of highways of said town, or added by me according to law, on which the labor assessed as aforesaid has not been performed or commuted for, and the number of days' labor unpaid by each, charging for the same at the rate of $1.50 per day. (Mere insert as in an assessment-roll.) (See flsnie, "Assessment-roll.) (Signed) A. B. Dated October 1, 188 . COUNTY OF , ) Town op , ) A. B., being duly sworn, says that he is the overseer of highways of road dis- trict No. , in said town; that he has given the notices required by the 33d, 33d and 34th sections of title 1, article 3, chapter 16, part 1 of the Revised Statutes, aad that the labor for which such residents and land above mentioned are returned, has not been performed or commuted. (Signed) A. B. Sworn to before me, this day") of , 188 . Justice op the Peace. The same rules as to inserting on the assessment-roll apply in these cases as in others — residents may be named, etc. — non-residents must not be. Golman r. Shuttuck, 2 Han, 497 ■ affirmed, 62 M. Y. 343. CHAPTER VI. CORPORATIONS — ASSESSMENT AND TAXATION OF. Sbc. 383. Assessment and taxation of. 389. Real estate of corporations. 390. Railroad — Real estate. 391. Foreign railroads. 392. Railroad — Personal property. 393. Foreign railroads — Personal prop- erty. 394. Telegraph and telephone lines. 895. Flankroads and tnrnpikes. 396. Pipe-line companies. 397. Toll bridges. 398. Apportionment for school dis- tricts. 399. Corporations — Where assessed. 400. Corporations — Personal property. 401. Officers to deliver statements to assessors. Sec. 402. What is liable to taxation there- under. 403. Banks — Shares in — Personal estate — How taxed. 404. Non-resident stockholders. 405. Banks to retain dividends. 406. Savings banks. 407. Insurance companies. 408. Co-operative or assessment insur- ance or casualty companies. 409. Fire and marine insurance. 410. State tax on franchise, etc. 411. Application for reduction. 412. Exemption. 413. Duty of board of supervisors asto incorporated companies. § 388. Assessment and Taxation of.— The law re- lating to the assessment of corporations is in a very complicated condition. The following rules will, so far as the duties of the supervisors are concerned, furnish them with the necessary informa- tion. § 389. Real Estate of Corporations. — The real estate of all incorporated companies is liable to taxation in the town or ward in which the same is situated, in the same manner as the real estate of individuals. 2 R. S. 990. §390. Railroad, Real Estate. —The real estate of railroad companies is to be assessed in the town or ward where the same is located. Id. All real estate owned, possessed or appropriated by railroad com- panies is to be assessed. People V. Erie R. R. Co., 52 Barb. 105. A railroad should be regarded as a resident of the various towns and wards through which its road extends, and assessed therein for its real estate the same as taxable inhabitants, and not as "non-resident lands." People V. Fredericks, 48 Barb. 173 ; People, ex rel. Dunkirk & F. R. K., v. Cassity et at, 46 N. Y. 46; Buffalo & State Line R. R. v. Bd. of Suprs. of Erie Co., 48 id. The real estate of railroad corporations should be assessed at its value for the purposes to which it has been adapted, and not as mere farming lands; and in 216 SuPEEYisofis' Masval. estimating the same, the assessors are not bound to consider it as mere land and superstructure isolated in their town from the other parts of the road. They are entitled to estimate the value of that part of the real estate within their jurisdic- tion which contributes to make up a complete and useful railroad, extending be- yond the town they represent. People v. Fredericks, 48 Barb. 173. The assessors, in estimating the value of railroad property within the town, are not to be governed solely by its cost, but rather, though not exclusively, by its productiveness for railroad purposes, the sum it would sell for at a fair, free and well advertised sale. People, exrel. Ogdeusburgh & L. C. E. R., v. Pond, 13 Abb. N. C. 1 ; People, ex rei. Citizens' Gas-light Co., v. Assessors, 39 N. Y. 81. The taxable value of a railroad should not be determined alone by the long, narrow strip of land for farming or any other purpose, except its use for the bed of a railroad. Nor should the portion of a railroad situated in a particular town be estimated by the cost of any expensive rock cut, or quicksand filled, or a long tunnel located in that town. It should be valued as a part of a whole, a continu- ous way to carry passengers and freight from one commercial business point to another and the profits of its use for that purpose People, a>rel: Ogdensburgh & L. C. R. R., v. Pond, 13 Abb. N. C. 1, and cases cited. The consideration of profits should have a large if not controlling influence upon the value of alniost every thing, except when considerations of taste or pleas- ure or comfort are involved. A thing to be worth its cost must be able to pay out of the profits from its use and enjoyment an income bearing some relation to the interest due from an investment or loan of a sum of money equal to such cost, and over and above the loss by wear or waste. Id. Although in determining the value of railroad or canal property, for the pur- poses of taxation, the cost of creating it may be considered, yet its earning capacity should be the more controlling consideration or test. People, ex rel. Pres. D. & H. Canal Co., v. Roosa, 2 How. (N. S.) 454. It seems that to arrive at the assessed value of real estate not situate in the town or ward, if within the State, it may be ascertained from the proper assessment- rolls ; if in another State or country, or if, for any other reason, its assessed value cannot be ascertained, the price paid, in the absence of proof or of any other standard, may be taken as the assessable value. People, ex «Z.Twenty.third St. R. Co., v. Commissioners, 95 N. T. 554. See 5 401, post. § 391. Foreign Railroads. — All corporations formed under the provisions of the "Act to authorize the formation of cor- porations for the purpose of acquiring, constructing and operating railroads in foreign countries," shall be subject to taxation upon the amount of the real or personal property owned by such corporations within this State. Laws of 1881, chap. 468, § 13; People v. Equitable Trust Co. of New London. 96 N. Y. 387. § 392. Railroad — Personal Property. — The personal property of a railroad is to be assessed in the town, or ward, where the principal business office is located. In assessing such propertj'^, the same rii^'^s prevail as in taxing CORPOKATIONS — ASSESSMENT AND TAXATION OF. 317 and assessing the personal property of other corporations for such property. The officers of railroad corporations shall, on or before the first of July in each year, deliver to the assessors of any town or ward, where they are liable to taxation, a written statement, specifying the real estate owned in each town and its cost, the capital stock paid or secured to be paid, and the proportion of any held by the State or any incorporated literary or charitable institution, and the town or ward where their principal business is transacted. See section 401. §393. Foreign Railroads. — The personal property within this State owned by the companies formed for the purpose of acquiring, constructing and operating railroads in foreign countries shall be subject to taxation. Laws of 1881, chap. 468, § 13. §394. Teleg-rapli, Telephone and Electric lii^llt liines are to be assessed in each town, or ward, for the portion thereof situated therein. The word " lines " shall include the interest in the land on which the poles stand, the light of license to erect such poles on land, all poles, arms, insulators, wires and apparatus, instruments or other things connected with, or used as a part of such line, in such town or ward and belonging either to the owner of such line or the per- son, corporation or association in control thereof. Laws of 1886, chap. 659, So that the real estate is now assessed and taxed in the town, or ward, where situated. The telegraph and telephone companies also pay a State tax on their franchise. See post, State "Tax on Franchise." Every company incorporated under the " Act to provide for the incorporation and regulation of telegraph companies," owning or using a line of electric telegraph, partly within and partly beyond the limits of this State, shall render to the proper officer a true report of the cost to such company of their works within this State; and the stock of such company in amount equal to such cost, or the dividends thereof, shall be subject to taxation, in the same manner and at the same rate as the stocks or dividends of other companies incorporated by the laws of this State are subject. Laws of 1853, chap. 471. 28 218 SuPEKVisoEs' Manual. These statutes make such companies liable on personal property for the State tax, to the State oflScers, and they should not be included in that part of the levy made by the board of supervisors for State taxes on personal property, but are liable, on such property, for county and town taxes, at the place where their principal office is located. People V. Gold & Stock Tel. Co., 98 N. T. 67. The failure of such companies to make the required report does not deprive the assessors of jurisdiction to assess the property, and they were authorized, in fixing the amount, to proceed upon such information as they had. People, ex rel. Mut. Dn. Co., v. Com'rs, 99 N. Y. 254. § 395. Plankroads and Turnpikes.— So much of any such road and of the toll-houses, gates and other appurtenances thereof, constructed under the provisions of " An act to provide for the incorporation of companies to construct plankroads and of com- panies to construct turnpike roads," as shall be within any town, city or village, shall be liable to taxation, in such town, city or village, as real estate. Laws of 1847, chap. 210, 848 ; 2 K. S. 1337. § 396. Pipe-Iiine Companies.— The real estate and personal property in this State, of such companies, shall be assessed and taxed in the several towns, villages and cities, in the same man- ner as the real estate and personal property of railroad corporations are assessed and taxed, and such company may commute therefor and pay the same in the same manner as railroad companies. Laws of 1878, chap. 203, § 36; 2 R. S. 1649. « §397. Toll-Bridges.— In the case of toll-bridges, the com- pany owning such bridge shall be assessed in the town or ward in which the tolls are collected ; and where the tolls of any bridge, turn- pike, or canal company are collected in the several towns or wards, the company shall be assessed in the town or ward in which the treas- urer or other ofl&cer authorized to pay the last preceding dividend resides. 2 R. S. 990. The real estate of such company is assessed in the town or ward in which it lies. Hudson R. R. Bridge Co. v. Patterson, 74 N. Y. 365. Its personal, where tolls are collected. Id. § 398. Apportionment for Scbool Districts by Assessors. — Of railroad, telegraph, telephone and pipe-line companies by assessors. See ante " Conmion Schools," § 98. CoRPORATioKs — Assessment and Taxation of. 219 § 399. Corporations.— Where Personal Prop- erty of Corporations Assessed. The place named In the certificate of incorporation of a manufacturing corpora- tion, organized under the general act, as the place where the operations of the company are to be carried on, and where the manufactory is situated, determines the location of the corporation in respect to its liability to taxation. It makes no difference that a treasurer's office is kept and the financial operations of the com- pany are chiefly managed at another place. Oswego Starch Co. t. Dilloway, 21 N. T. 449: Western Trans. Co. v. Scheu, 19 id. 408 ; Union Steamboat Co. t. City of Buffalo, 82 id. 351. This applies to their personal property. § 400. Corporations.— Personal Property.— Capital StOCls. — The capital stock of every company Uahle to taxation, except such part of it as shall have been excepted in the assessment-roll, or as shall have been exempted by law, together with its surplus profits or reserved funds exceeding ten per cent of its capital, after deducting the assessed value of its real estate and all shares of stock in other corporations actually owned by such com- pany, which are taxable upon their capital stock under the laws of this State, shall be assessed at its actual value, and taxed in the same manner as the other personal and real estate of the county. Laws of 1857, chap. 456; 2 R. S. 1036; People, exrel. Twenty-third Street R. Co.^ V. Com'rs of Taxes, 95 N. Y. 554; People, em rel. Butchers, v. Asten, 22 N. Y'. Week. Dig. 458. §401. Officers to Deliver Statements to As- sessors. — The president, cashier, secretary, treasurer or other proper officer of every such incorporated company shall on or before the first day of July in each year make and deliver to the assessors or one of them of the town or ward in ,which such company is liable to be taxed, according to the provision of the sixth section of the second title of this chapter, a written statement, specifying, 1. The real estate, if any, owned by such company, the towns or wards in which the same is situated, and the sums actually paid therefor. 2. The capital stock actually paid in and secured to be paid in ex- empting therefrom the sums paid for real estate and the amount of such capital stock held by the State, and by any incorporated literary or charitable institution. And, 3. The town or ward in which the principal office or place of transacting the financial business of such company is situated ; or if there be no such principal office, the town or ward in which its operations are carried on, or in which it is Hable to be taxed under the provisions of this chapter. 2 R. S. 1036, § 2. 230 Supervisors' Manual. The third section required a report to be delivered to the comptroller, and ia omitted. The fourth and fifth prescribed a penalty for omissions to furnish such state- ments and for prosecuting therefor. The sixth section directed how the assessors should enter such companies on their assessment-roll, and is omitted for the reason that the Court of Appeals de- cides that the amendment made by chapter 456, Laws of 1857, "changed the details of such assessments and that the rolls should be made substantially as follows: "In the first column insert the name of the corporation; " In the second, the quantity of real estate owned by it, situate in the town or ■ward; " In the third, the assessed value of its real estate; " In the fourth, the value of capital stock after making the exemption and de- ductions required by the act of 1857." People, esc rel. Twenty-third Street P.. Co., v. Com'rs, 95 K. T. 554. The act of 1857 is quoted above. It seems also, that to arrive at the assessed value of the real estate not situate in the town or ward, if within the State, it may be ascertained from the proper assessment-rolls; if in another State or country, or if for any other reason its as- sessed value cannot be ascertained, the price paid, in the absence of proof or of any other standard, may be taken as the assessable value. Id. The capital stock is to be assessed at its actual value, from which is to be de- ducted the assessed value of its real estate and the other items specified in the above act. People, ex rel. Butchers & H. Assoc, v, Aaten, 22 N. T. Week. Dig. 458 (100 N. T. 597); People, *«>-ei. Twenty-third Street R.R. Co., t. Com'rs of Taxes, 95N. T. 554. While the fact that the corporation has but little personal property; that its business of late has produced no dividends and sworn statements that the stock has no value, are subjects for consideration, they are not conclusive upon the question of value. While the indebtedness of a corporation is a proper subject for consideration in estimating the value of its capital stock, there is no authority for deducting it from such value after such estimate has been made. People, ex rel. Butchers & H. Assoc, v, Asten, 22 N. T, Week. Dig. 458. §402. What "is Liable to Taxation" there- under—Companies Liable to Taxation.— All moneyed or stock corporations deriving an income or profit from their capital, or otherwise, shall be liable to taxation on their capital. 2 R. S. 1036. The personal estate of every incorporated company, not made liable to taxation on Us capital, as above, is exempt from taxation. 2 R. S. 982. §403. Banks, Shares in Personal Estate, how Taxed— Stockholders of Banks to be Taxed.— The stockholders in every bank or banking association organized ■under the authority of this State or of the United States shall be assessed and taxed on the value of their shares of stock therein ; said CoEPOEATiojsrs — Assessment and Taxation of. 321 shares shall be included in the valuation of the personal property of such stockholders in the assessment of taxes at the place, city, town or ward where such bank or banking association is located, and not else- where, whether the said stockholders reside in said place, city, town or ward or not ; but in the assessment of said shares, each stockholder shall be allowed all the deduction^ and exceptions allowed by law in assessing the value of other taxable personal property owned by individual citizens of this State, and the assessment and taxation shall not be at a greater rate than is made or assessed upon other moneyed capital in the hands of individual citizens of this State. In making such assessment there shall also be deducted from the value of such shares such sum as is in the same proportion to such value as is the assessed value of the real estate of the bank or banking association, and in which any portion of their capital is invested, in which said shares are held, to the whole amount of the capital stock of said bank or banking association. Nothing herein contained shall be held or construed to exempt the real estate of banks or banking associa- tions from either State, county or municipal taxes, but the same shall be subject to State, county, municipal and other taxation to the same extent and rate, and in the same manner according to its value as other real estate is taxed. The local authorities charged by law with the assessment of the said shares shall, within ten days after they have completed such assessment, give written notice to each bank or banking association of such assessment of the shares of its respect- ive shareholders, and no personal or other notice to such shareholders of such assessment shall be necessary for the purpose of this act. Laws of 1882, chap. 409, § 312. See Williams t. Weaver, 75 N. T. 30.-^ The actual and not the par value is the basis of assessment and taxation. People T. Comrs., 67 N. T. 516. Subject to these two restrictions, to-wlt: 1st. That the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individuals; and 2d. That the sha/rea of any national banking association, owned by non-resi- dents of any State, shall be taxed in the city or town where the bank is located and not elsewhere; the shares of any national bank association are subject to the above restrictions, properly included in the assessment of the owner or holder thereof, U. S. Rev. Stat., § 5219; Van Allen v. Assessors of Albany, 3 Wall. 573; People v. Comrs. of N. Y., 4 id. 244; Bradley v. People, id. 459. and taxed at their market value. Hepburn v. School Directors, 23 Wall. 113; People v. Commissioners of N. T., 94 U. S. 415. The taxation of the capital of national banks is not proper or legal. Id. 223 SuPEBVisoEs' Manual. Where the capital of a national bank was $1,000,000, divided into 35,000 shares of $40 each, and assessed at $56 per share, aggregating $1,400,000, and the real estate assessed at $200,000, being one-seventh, — He£i, that the deduction from each share as assessed should also be one-seventh, or $8. People, ex rel. Tradesman's N. Bk., t. Comrs., 69 N. T. 91. List of Stockholders. — There shall be kept at all times in the office where the business of each bank or banking association, organized under the authority of this State or of the United States, shall be transacted, a full and correct list of the names and residences of all the stockholders therein, and of the number of shares held by each ; and such list shall be subject to the inspection of the offi- cers authorized to assess taxes, during the business hours of each day in which business may be legally transacted. Laws of 1882, chap. 409, § 313. § 404. Non-Resident Stockholders. — When the owner of stock in any bank or banking association organized under the laws of this State or the United States shall not reside at the same place where the bank or banking association is located, the collector and county treasurer shall, respectively, have the same power as to collecting the tax to be assessed by this act as they have by law when the person assessed has removed from the town, ward or county in which the assessment was made ; and the county treas- urer, receiver of taxes or other officer authorized to receive such ;tax from the collector may, all, or either of them, have an action to col- lect the tax from the avails of the sale of his, her or their shares of stock, and the tax on the share or shares of said stock shall he and remain a lien thereon from the day when the property is by law assessed, till the payment of said tax, and if transferred after such day, the transfer shall be subject to such lien. Id., S 314. § 405. Banks to Retain Dividends.— For the pur- pose of collecting the taxes to be assessed under the last three pre- ceding sections of this act, and in addition to any other law of this State, not in conflict with the Constitution of the United States, relative to the imposition of assessment and collection of taxes, it shall be the duty of every such bank or banking association, and the managing officer or officers thereof, to retain so much of any divi- dend or dividends belonging to such stockholder as shall be necessary to pay any taxes assessed in pursuance of the last three preceding sections of this act, until it shall be made to appear to such officer or officers that such taxes have been paid. Id., § 315. COKPOEATIONS — ASSESSMENT ASCD TAXATION OF. 223 The shareholders of any bank, banking association or corporation doing a banking business under the general banking law or a special charter of this State, shall be assessed and taxed, with respect to their shares of stock, only at the same rate and place, to the same extent, and in the same manner, as shareholders of national banks may be liable at the same time to be assessed and taxed by authority of the State of New York ; provided, however, that no debts shall be deducted from any such assessment of any person applying for the benefit of this act, which have been deducted from the assess- ment of other personal property of such person ; and, in making application for such deduction, every person making the application shall make oath that he bas not applied to have such debts deducted from any other assessment against him, and that no such deduction has been made. Id., S 318. It will be seen from the above that banks are not taxed directly upon their capi- tal; but the individual shareholders are assessed and taxed in the town or ward where the bank is located, upon the shares owned by them, after making the deductions above specified. Individual Bankers — Oath of Individual Bankers. — Every individual banker doing business mider the laws of this State is hereby required to declare upon oath before the assessor the amount of capital invested in such banking business, and each $100 of such capital, for the purpose of this act, and for the purpose of taxation, shall be held and regarded as one individual share in such banking business, and such shares are hereby declared to be personal property. If such banker have partners, he shall declare upon oath before the assessor the number of shares held by each of them in such banking business, ascertained as above provided, and the shares so held by any partner shall be included in the valuation of his taxable property in the assessment of all taxes levied in the town, school district or ward where such individual banker is located, and not elsewhere ; and such individual banker shall pay the same, and make the amount so paid a charge in his accounts with such partners ; and if such individual banker have no partners, he shall be held to be sole owner of all the shares in such business of banking, and the same shall be included in the valuation of his personal property in the assessment of all taxes levied in the town, school district or ward where his bank is located, and not elsewhere. Id., § 320. 224 StJPERVISOKS' Man'ual. Foreign Banking' Corporations.— These pay a State tax directlj' to the State officers. Id., § 321. § 406. Saving's Banks. — The privileges and franchises granted by the legislature of this State to savings banks, or institu- tions for savings, are hereby declared to be personal property, and liable to taxation as such in the town or ward where they are located, to an amount not exceeding the gross sum of their surplus earned (after deducting the amount of such surplus invested in United States securities), and the officers of such banks or institu- tions may be examined on oath by assessors as to the amount of such surplus and securities ; and the property of such banks and institu- tions shall be liable to seizure and sale for the payment of all taxes assessed upon them for said privileges and franchises. Laws of 1866, chap. 761, as amended by Laws of 1867, chap. 861. This statute is held to be still in force. People, ex rel. Ithaca Sav. Bank, r. Beers, 67 How. 219. Its history may be traced in chap. 371, Laws of 1875 ; chap. 409, Laws of 1882. Under this statute of 1867, if the surplus of the savings bank was not invested in United States securities, the assessors had authority to assess the bank for its privileges and franchises as personal property, to the extent of its surplus not so invested. Before it can be held that there is a surplus * * * which is liable to as- sessment and taxation, there must be deducted from the total assets of such bank : First, the amount of all just debts owing by it; and, second, the amount of its assets which are actually invested in United States securities, and the remainder is the only surplus which is subject to assessment and taxation. Id. Deposits in Savings Banks.— The deposits in any bank for savings which are due to depositors, and the accumulation in any life insurance company organized under the laws of this State, so far as the said accumulations are held for the exclusive benefit of the assured, shall not be liable to taxation, other than the real estate and stocks which may be owned by such bank or company, and which are now liable to taxation under the laws of the State. Laws of 1857, chap. 456; 2 R. S. 986. But see Laws of 1884, chap. 353 (sec. 408, post). § 407. Insurance Companies — I 424. Appeal where beard. 418. Clerk to transmit return to comp- 425. Costs on appeal. troUer. 426. Procedure on appeal. 419. Board of equalization in the 427. Form of notice of appeal and county of Oneida — Laws re- affidavit, lating thereto. § 414. Equalization by tlie Board of Super- visors.— The board of supervisors of each county in this State at their annual meeting shall examine the assessment-rolls of the sev- eral towns in their county, for the purpose of ascertaining whether the valuations in one town or ward bear a just relation to the valu- ations 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 relation between all the valuations of the real estates in the county ; but they shall, in no instance, reduce the aggregate valuations of all the towns and wards below the aggregate valuation thereof as made by the assessors. 2 R. S. 996, § 31. § 415> Aggregate Valuation. — They shall also add up and set down the aggregate valuations of the real and personal estates in the several towns and wards as corrected by them ; and shall cause their clerk to transmit to the comptroller, by mail, a cer- tificate of such aggregate valuations, showing separately the aggre- gate amount of real and personal estates in each town or ward, as corrected by the board. Id., g 34. § 416. Copy of Corrected Assessment-Roll to be Delivered. — They shall cause the corrected assessment- roll of each town or ward, or a copy thereof, to be delivered to each of the supervisors of the several towns or wards, who shall deliver Equalization. 231 the same to the clerk of their city or town, to be kept by him for the use of such city or town. Id., I 35. § 417. To Publisli Proceeding's. — It is the duty of the board of supervisors annually to publish in one or more public newspapers in such county their proceedings upon the equalization of the assessment-roll. Laws of 1839, chap. 369; 2 E. S. 929. §418. Clerk to Transmit Return to Comp- troller. — The clerk of the board of supervisors of the several counties in this State shall, on or before the second Monday in De- cember in each year, transmit to the comptroller by mail, in the form which shall be prescribed by the comptroller, a certiiicate or re- turn of the aggregate valued amount of real and personal estate in each town or ward, as corrected by the board of supervisors. The clerk who shall neglect or refuse to make such return shall forfeit to the people of this State the sum of $50. Laws of 1836, chap. 117 ; 2 R. S. 99T. If it is deemed necessary to add to the aggregate valuation of real estates in any town or ward, the strict letter of the law requires them, instead of adding a gross sum to the aggregate valuation, to add to the assessed valuation a specified sum upon each hundred dollars. Thus, where a board of supervisors, deeming it necessary to add $300,000 to the aggregate valuation of the real estate of a particu- lar town, resolved to add the sum in gross, it was held that the board should have voted to add $19.54 to every hundred dollars, amounting in the aggregate to $300,000 ; but that adding a gross sum was not such a material departure from the statute as would vitiate the tax. Talmadge t. Bd. of Suprs. of Rensselaer Co., 21 Barb. 611. The duties imposed by the tax laws upon boards of supervisors, of examining the assessment-rolls and equalizing the valuation of the real estates in the different towns and wards are quasi judicial, and cannot be delegated, but must be performed by the board as such. Bellinger v. Gray, 51 N. Y. 610, In equalizing assessments, the board cannot malce allowances for omissions of taxable persons or property, from the roll by assessors. People, ex rel. Suprs. of Monroe Co., v. Hadley, 1 Abb. N. C. 441. They are simply to equalize valuations as between the several towns and wards in the county. They deal with the towns and wards as units. If the as- sessors have omitted •persona or •property, they cannot take the fact of such omis- 232 SuPEEVisoBs' Manual. Bion into consideration, for the purpose of Increasing the valuation in the town or ward where the omission occurred. Id. The power of equalization by the board is confined to real property only. Id.; People, ex rel. Bd. of Suprs. of Westchester Co., T. Hadley, 76 N. T. 837. They are confined to the valuation of real estate. Id. §419. Many inquiries having been made as to the county board of equalization in Oneida county, the law relating to it is here inserted. LAWS OF 1881, CHAP. 673. AJN ACT to create a board of equalization in the county of Oneida. Section 1. At the annual sessions of the board of supervisors of the county of Oneida, the said board shall, within the first three days thereof, appoint a com- mittee of three persons in each of the assembly districts therein, which shall be known and designated as the board of equalization in and for said county. § 3. The said committee for each of said districts shall be nominated by the rep- resentatives Tvithin the same, subject to confirmation by the board, and no city, town or ward shall be represented in said board of equalization by more than one person in each year. ^5 3. The said committee shall be chosen in equal numbers as near as can be done from each of the two leading political parties, and no person holding the oflBce. of supervisor, or any office arising from or connected with the board of super- visors, shall be eligible thereto. § 4. No person shall be eligible to such appointment who was not assessed upon the assessment-rolls of the city or town in which he resides made next pre- ceding such appointment, for a freehold estate in his own right to an amount in cities not less than $1,000, and in towns not less than $500, or who holds any county office, the compensation of which is determined and provided by said board of supervisors, or who is not at the time a resident of the assembly district from which the selection shall be made. § 5. The said board of equalization shall meet annually within the first fifteen days (Sundays excepted) of the annual sessions of the board of supervisors, at the place where such annual sessions shall be held, and shall equalize the assessed valuation of the real estate of said county in the manner and in the form which boards of supervisors are authorized and required to do, and shall report the result of their action to the board of supervisors, and such result, concurred in by at least seven members of said board of equalization, shall be the equalized valua- tion in said county, and shall be conclusive and final for such year. § 6. The members of said board of equalization shall, previous to entering upon the discharge of the duties hereby conferred, take and subscribe the constitu- tional oath of office, which shall be filed in the office of the clerk of said board of supervisors. § 7. The said board of equalization shall each be paid a compensation of $3 per day for each day actually and necessarily employed in the discharge of their duties, and mileage at the rate of eight cents per mile for once going to and returning from the sessions of said committee, computing the distance by the usual traveled route, but the aggregate per diem to each member shall not exceed five days. ^ 8. If any member of the committee appointed in pursuance of this act shall decline, omit, resign, or be unable from any cause to discharge the duties thereof, the vacancy shall be filled in the manner provided by section two hereof imme- diately upon the announcement of such vacancy. § 9. All acts and parts of acts inconsistent or in confiiot with the provisions of this act, so far as the same are applicable to the county of Oneida, are hereby repealed. This law has been in successful 'operation and effect for five consecutive ye,irs without controversies, friction or irritation. EQUALIZATIOtiT. 233 The report of the board of equalization upon the subject is final and conclu- sive, and thus far in its history it has received the signatures of its nine mem- bers, and the board of supervisors have uniformly and unanimously approved their action and conclusions. Previous to its passage, the county had annual appeals to the State board, involving controversies most bitter, and expenses equally exhaustive. The following is the form of report as made by this board of equalization in pursuance of the law quoted No concurrence or confirmation by the board of supervisors is requisite, the action of the first board being "final " In the other counties, the report of the committee upon this subject, Is a re- commendation only, to be concurred in by the board of supervisors, and the form of their report should be varied and prepared accordingly. The tabulated por- tion of the form will apply to all counties. §420. Form of Report. REPORT OF BOARD OF EQUALIZATION. To THE BOABD OF SUPERVISORS OP THE COUNTT OF ONEIDA: The committee created by your body for the purpose (in pursuance of chapter 673, Laws of 1881), having examined and compared the assessed valuations of real estate in this county for the current year, have established, fixed and equalized the same in the several towns and cities, as contained in the following tabulated statement thereof TOWNS. NO. of acres ^-ielsors*"^ Real estate as equalized Personal Total. AnnsviIIe ID, 017 22.II6 43.529 14,602 32,185 22,392 32.319 7-16 20,891 41.475 19,780 1-2 28,208 18,956 1-4 19,388 16,507 1-4 18,623 23,566 43,801 15-100 17.503 3-4 25,782 3-4 27.677 1-2 23,916 42,142 37.698 33.3°6 25.574 16. 210 $570,418 00 818,845 00 276,100 00 998.160 00 654.445 00 1,072,288 00 881.852 00 282,810 00 573,607 00 74,68358 1,834,02s 00 647,395 °° 729,126 00 1,034.420 00 2,002.892 CX> 1,450.350 00 4X1,421 00 6.612.653 00 1,532.953 °o 464.571 00 1,003,830 00 15.939.471 00 1,076.353 00 1,825,800 00 415,920 00 764.870 00 1.351,800 00 2.82B.305 00 $570,418 00 .818,845 00 266,100 00 998,160 00 654,445 00 1.007,28s 00 926,852 00 288,810 00 521,607 00 74,683 58 1,834,025 00 647,39s 00 719,126 00 1,126,420 00 1,827,892 00 1.287,350 00 416,421 00 5,762.653 00 1.347,953 00 474,571 00 1,008,830 00 17.351,471 00 ".141,353 0° 1,885.800 00 415,920 00 764,870 00 1,201,800 00 2.788,305 oo $13,700 00 108,650 00 6,775 00 127,040 00 41.705 00 170,970 00 3,000 00 3,400 00 32,827 00 550 00 43,400 00 15,550 00 z8,88o 00 44,700 00 293,950 00 213,200 00 54,340 00 581,753 20 169.227 00 10,420 00 67,530 00 2,446,734 00 160.497 00 63,530 00 12 700 00 49.200 00 47,900 00 191,300 00 $584,118 00 927,49s 00 372,875 00 1,135,200 00 696,150 00 1,178,258 00 929,852 00 292,210 00 554.434 00 75,233 58 1,877,425 00 662,945 00 738,006 00 r. 171, 120 00 2,121,842 00 1,500,550 00 470,761 00 6.344,406 20 1,517,180 00 484,991 00 1,076,360 00 19,798,205 00 1,301.850 00 1,949,330 00 428,620 00 814,070 00 1,249,700 00 2,979,605 00 BoonviUe Bndgewater Camden Deerfield Florence Floyd Foreslport Kjrkland Lee Marcy Marshall. , . New Hartford . . . Pans Remsen Rome . . Sangerfield Steuben Trenioa Utica Vernon Vienna Western . . . Westmoreland Whitesiown 721,870 T-2 J48.129 363 58 $48,139,363 58 $4,993,428 so $53,122 791 78 All of which is respectfully submitted. EVAN J. EVANS, D. A. CRANE. PHILIP MILLER, T. S. GEARY, E. S WILLIAMS, J. W. COOK, S. M. SMITH, JAMES G. PRESTON, Utica, December 4, 30 1885 WILLIAM BRILL, Board of Equalization in and for said CouNTr. 234 SuFEBVisoBs' Makual. TABLE PREPARED BY THE BOARD OF EQUALIZATION, 1885. TOWNS AnDSvilIe. . . ... Augusta Ava BoonviUe Bndgewater... Camden Deerfield Florence Floyd .. Forestport .... Kirkland Lee Marcy Marshall New Hartford. Paris Rome Remsen Sangerfield,. . Steuben Trenton Utica Vernon.. , Verona Vienna Western Westmoreland Whitestown ... Real estate by assessors, 1885. $570. 818, 276, 998, 654, 1,072, S81. 282 573 74 1.834, 647: 729 1.034 2,002 1.450 6,612 411 '.532 464 1,003 15,93? 1,076 1,825 415 764 i»35i 2,828 418 00 845 00 100 00 160 00 445 00 2S8 00 .852 00 ,810 oc 607 00 683 58 025 00 395 00 ,126 00 420 00 ,829 00 350 00 653 00 421 00 953 00 57' 00 830 00 471 00 353 00 800 00 920 00 ,870 GO 800 00 Incorporated property . «38,478 15.500 385 109,100 51,415 "5. 950 5,020 280 660 221,850 101,836 6g,ooo 497,490 228,980 .,415,528 33,829 ' 72,275 27.291 101,980 2,072,816 140,500 698,200 66,970 118,950 1,075,230 Villige property. 866,730 172,74s 9,995 348,350 72,020 363,453 123,545 20,010 12,890 16,420 434,250 79.09s 6,350 93,440 394.602 171,300 3,829,100 58,220 558,365 6,410 153.570 118,550 104. 840 48,020 64,460 82,30a 547,44° Equalized Taluatioa. $570,418 818,845 266,100 998,160 654 445 1,007 288 926, 852 288,810 521,607 74,683 1,834,825 647,395 719,126 1,126,420 1,827,829 1,287,350 5.762,653 416, 421 1.347,953 474,571 1,008,830 17.351. 471 I.HI, 353 1,885,800 415, 920 764,870 1,201,800 2,788,30s E. J. EVANS, Chairman. §421. Appeal From Equalization by Super- visor. — Any supervisor may appeal in behalf of the town, city or ward which he wholly or in part represents, to the State assessors, from any act or decision of the board of supervisors in the equaliza- tion of assessments, and the correction of the assessment-rolls, under the provisions of the first title of chapter thirteen of the first part of the Revised Statutes. Such appeal shall be brought by serving a notice thereof, within ten days after the corrected assessment-rolls shall be completed by the board of supervisors or the chairman and clerk of said board, and also filing such notice in the office of the clerk of the county, together with the affidavit of the supervisor so appealing, that, in his opinion, injustice has been done to such town, city, or ward, by the act or decision appealed from, and a notice of such appeal shall be served on the State assessors by filing the same in the office of the secretary of State within ten days after the final completion of the corrected assessment-rolls by the board of super- visors, and such notice shall also be served on the chairman of said board of supervisors within the same time. Laws of 1859, chap. 312, § 13; Caws of 1874, chap. 3.'>1, § 5, as amended by Laws of 1880, chap. 80; 2 K. S. 1001, 1004. See forms below. Equalization. • 235 § 422. Proofs Thereon. — The State assessors shall hear the proofs of the parties which may be presented ui the form of affidavit or otherwise, as they shall direct ; after hearing such proofs they shall determine whether any, and if any, what deduction ought to have been made from the corrected valuations of such town, city or ward ; and in the assessment and collection of taxes of the next following year, such town or city shall be credited with the amount of taxes levied from it on such excess of valuation, and the same shall be levied and collected from the other towns and cities of the county. Id. See Nature of Evidence, post. The State assessors shall have power to subpoena witnesses and to compel their attendance and to examine them under oath in the same manner as though such subpoena had issued from a court of record of this State, and all State, county, city and town officers shall furnish them with all information belonging to or connected with their respective offices and copies of all papers in their various offices which the assessors may require of them in the proper dis- charge of theirduties. Laws of 1859, chap. 312, S 4, as amended by Laws of 1834, chap. 435. § 423. Nature of Evidence — State Assessors to Determine Appeals. — On every such hearing or trial, the evidence shall in part relate to the assessment and full and true value of real and personal property, and the said State assessors shall determine whether or not injustice has been done to the town, ward or city, so appealing, in the equalization of real and personal property assessed therein, as compared with the other wards, towns or cities of said county, and shall determine whether any, and if any, what deduc- tions ought to be made from the aggregate corrected valuation of said real and personal property, as made by the said board of supervisors, and shall also determine to what town or towns, ward or wards, city or cities, in such county, said deductions, if any, shall be added, and shall certify their determination in writing to said board of super- visors and forward the same by mail within ten days thereafter, to the clerk of said board of supervisors, directed to him at his post- offioe address. Laws of 1876, chap. 49, § 3 ; 2 E. S. 1005. 236 SuPEEvisoKs' Manual. tJnder this act it is held that the State assessors are authorized and 'it is their duty, upon appeal, to determine 1st Whether the town appealing has suffered injustice as compared with other towns in the county. 8d. Wheiher such town shall have a deduction from its valuation and the amount thereof 3d. Upon what other town or towns such deductions shall be placed and the portion thereof which shall be placed on each. People, exrel Bd. of Suprs. of Westchester Co., v Hadley, 76 N. T. 337 The comparison is not between the town appealing and the residue of the county as an entirety, but between it and the other towns as distinct and separate organi- zations. Id It is essential that said assessors shall take into consideration the valuation of all the towns in the county separately, and if they find injustice has been done to the appealing town by an excessive valuation as compared with some of the towns, they may remedy it by thus placing the excess upon those towns; and this although other towns which have not appealed, have suffered alike injuBtice. for the purpose of correcting the injustice complained of these towns cannot be regarded. Id. The State assessors are not required upon such an appeal to take testimony as to the amount and value of the personal property in the towns. As a board of supervisors in making equalization are confined to the valuation of real estate, the State assessors have no authority beyond this. Id. It is not an available objection where the decision of the State assessors was forwarded by mail in duo season, that it was not filed with the clerk of the board of supervisors before the beginning of the next annual meeting. Id. When such decision was certified and forwarded by mail to the board of super- visors, within ten days after it was made and signed by the State assessors, but not until after the commencement of the next annual session, and the board omitted to carry the decision into effect, held that a manda/mMS would he to com- pel the execution of such decision. People, ex, rel. Robison, v. Bd. of Suprs. of Outario Co., 85 N. Y. 328. § 424. Appeal, Where Heard.— Every sucli appeal duly brought shall be heard by said board in the couuty in which such appeal originated, at a time and place to be fixed by said board, and tTiey shall notify the supervisor of the town, ward or city ap- pealing, by mail, of the time and place so fixed upon, at least twenty days prior thereto. In case the appellant or his successor fails to appear and produce evidence to sustain the appeal, at the time and place appointed, or on the day to which such hearing shall have been adjourned, if an adjournment shall have been had, said State assessors shall make an order dismissing said appeal as not sustained, which shall have the same effect, in all respects, as if said appeal had not been sustained after a hearing on the merits on evidence. Laws of 1876, cbap 49. S 2, 2 R. S 1004. Equalization. , 237 § 425. Costs on Appeal. — Whenever any appeal so naade shall not be sustained, the State assessors shall certify the reasonable costs and expenses arising therefrom and connected therewith on the part of the respondent and appellant, and such costs and expenses so certified shall be a charge upon the town, city or ward whose ap- peal is not sustained, which shall be audited by the board of super- visors, and levied upon the taxable property of said town, city or ward ; and whenever any appeal so made shall be sustained, the State as- sessors shall certify the reasonable costs and expenses arising there- from and connected therewith, on the part of the appellant and ' respondent, and such amounts so certified shall be audited by the board of supervisors and levied and collected from all the towns and cities of the county in the assessment and collection of taxes for the current year, excepting those towns and cities in which such appeal was sustained ; and whenever more than one town or city in a county shall have appealed, some of which are sustained and some dismissed, it shall be the duty of the State assessors to decide what portion of the costs and expenses shall be borne by the town or towns, city or cities in which such appeal was dismissed. Id., 8 15, as amended by Laws of 1884, chap. 435. Stenographer's fees part of the costs. Laws of 1884, chap. 280. By the rules of the State assessors the amount of costs and expenses is limited to $3,000. See " Rule 10," below. The statute seems to limit the amount which the board of supervisors can audit, to the amount certified by the State assessor So that the case of The Peo- ple, ex rel. Burhaus, v. Supervisors, will not now apply. 32 Hun, 607. § 426. Procedure on Appeal.— The State assessors are empowered, subject to the approval of the comptroller, to prepare forms of petition and notice of appeal, rules and regulations in re- lation to bringing such appeals, and the hearing or trial. Laws of 1876, chap. 49, § 1. The following are the forms and rules prescribed: § 427. Form of Notice of Appeal and Affidavit. To THE Board of Supbbvisobs op the County of Gentlemen — Take notice that, as supervisor of the town of I hereby appeal to the State assessors of the State of New York, in behalf of said 238 Supervisors' Manual. town, from the act or decision of the board of supervisors of said county of in the equalization of assessments and correction of the assessment-rolls of the different towns in said county, made on the day of , A. D. 18 . Dated , A. D. 18 . Signed ( .) SUPEKVISOR OF THE TOWN OF STATE OF NEW YORK, ) . County, ) " , in said county of , being duly sworn, deposes and says he is the supervisor of the town of , and in his opinion, in- justice has been done to said town by the act or decision of the board of super- visors of the county of , in the equalization of assessments and the correction of the assessment-rolls of said county, as made on the day of A. D. 18 . Signed ( ) Subscribed and sworn to before me, this ) day of , A. D. 18 . ) Rule 1st of January 22, 1884. The other rules are as follows- Second. On the hearing, the appellant shall be deemed to have the affirmative, and the action of the board of supervisors shall be regarded prima facie, as cor- rect, until such presumption is overcome by evidence establishing the allegation of injustice done to the appealing town, ward or city. Third,. The board of supervisors shall be deemed the respondent. fourth. In order to establish the allegation of injustice and erroneous equali- zation, the appellant must show by evidence, oral documentary (or by deposi- tions , when said board so directs), the full and true value of suflScient property in each town, ward or city of said county, to determine the full and true value of the whole of the property of said town, ward or city, with reasonable accuracy. Fifth. The board of State assessors will require the production of all the assess- ment-rolls on which the board of supervisors made the equalization appealed from, and such rolls will be regarded as a part of the evidence in the case. Sixth. The appellant will be required to present a correct statement of the rail- roads in each of the towns and cities of the county. Such statement must contain the name of the railroad, miles of road-bed and width of the same, number of continuous tracks and length of switches or side tracks, real estate, if any, outside of road-bed, and the estimated full value of all buildings, as depots, workshops, round-houses, water tanks, etc. Seventh. The appellant will also be required to present at such hearing, the area in acres and assessment (for purpose of county and State taxation) of each incorporated village in the county. This will not be required in counties where assessors have made separate assessments for farm and village property. Eighth. The appeal will be heard at the time and place appointed, unless sufficient cause shall then and there be shown by affidavit, why an adjournment should be granted. Ninth. After the fixing of the time and place for the hearing of said appeal, it shall be the duty of the appellant or his successor, to serve notice of the said hearing and the time and place thereof, on the clerk of the board of supervisors of the county wherein said appeal originates, at least fourteen days prior to the time so appointed, personally or by mail, addressed to him at his place of resi- dence, or of his usual post-office address; and to furnish said board of State assessors at the time of hearing, proof by affidavit of the due service of said notice, made by the person making such service, or by the written admission of such service, signed by said clerk (unless some person duly authorized shall appear at said hearing in behalf of the respondents). In case of vacancy in the office of clerk of the board of supervisors, then such notice shall be served by the said appellant or his successor, upon the clerk of the said county, within the Eqcalizatiost. 239 time and in the manner liereinbefore provided. It shall be the duty of the clerk receiving such notice, to immediately serve a copy of the same on each of the supervisors of said county, personally or by mail, addressed to him at his place of residence, or of his usual post office address. Tenth. The board of State assessors will require a detailed and itemized state- ment of all expenses claimed by the respective parties, verified by affidavit proving the amount of such disbursements and charges and shovping the necessity thereof before said board will proceed to certify the reasonable costs and expenses arising from and connected with said appeal. But the aggregate of all the expenses and counsel fees which may be certified to the appellant shall not exceed two thousand dollars, nor shall the aggregate of all the expenses and counsel fees which may be certified to the respondent exceed two thousand dollars. Eleventh. When more than one appeal shall be pending in a county, brought by different supervisors, on behalf of different towns, wards or cities, said appeals shall all be heard at the same time and together. Twelfth. Not more than one counsel will be heard on either side, on the final argument of the matter, unless for special reason then shown. Thi/rteenth. Subpoenas will be furnished on request, by the State assessors, to either party. Bules issued January 33, 1884. CHAPTER VIII. AUDITING OF ACCOUNTS. Bec. 428. Practice and principles goTerning. 429-440. Rules governing the auditing of accounts. 441. General form of accounts to be presented. 442. Special form of account. 443. How accounts should be audited. 444. Who are to audit accounts. 445-448. Laws governing the action of town auditors. 449. Who compose the board of town auditors. 450. Auditors of supervisors' account. 451. When to meet. 452. Accounts of overseers of the poor. 453. Account of the overseer of the Eoor under the poor law of ivingston county. 454. Account of highway commission- ers. 455. Auditors to state account. 456. Auditors to meet, when. 457. Town charges. 458. Accounts for repair of roads and bridges. 459. Accounts for sheep killed by dogs. 460. Justices' and constables' fees in criminal cases chargeable to a town. 461. Form of justice's account. 462. Form of constable's account. 463. Statement with account. 464. Costa. 465. Town bonds. 466. Cancellation of bonds and coupons. 467. Commissioners to keep records. 468. Board of town auditors to pre- scribe bond of railroad com- missioners. 469. Duty on vote of town to levy a tax for the purpose of buying and canceling bonds. 470. Old bonds may be paid up or retired by issuing new bonds. 471. Bonds need not be audited, 472. Gospel and school lot funds. 473. Town notes, so called. 474. Certificate of town auditors. 475a. Supervisors to raise amount audited. 476b. Abstract of town accounts. 477. County charges. 478. Town charges. 479. Principles and practice. 480. When accounts to be presented. 481. Items to be stated and verified 482. Accounts to be numbered. Sec. 483. What are county charges. 484. Printing calendar. 485. Printing session laws. 486. Resolutions, publishing of. 487. Terms of court — Advertising. 488. Audits, publishing of. 489. Election notices and official can- vass. 490. Census. 491. Salaried county officers. 492. Judgments. 493. Proceedings for removal of county officers. 494. Default of tax collectors. 495. Default of county treasurer. 496. Support of the poor. 497. Game and fish. 498. Insuring buildings. 499. Court criers. 500. Damages by mobs. 501. Election expenses, 502. Stenographers. 503. Stenographer for county court. 504. Costs. 505. Contingent charges. 506. Torts. 507. Court-rooms and other county property. 508. Jail furniture. 509. Counsel. 510. Counsel to assist district attorney. 511. Counsel assigned by the court. 512. Counsel employed by the superin- tendent of the poor. 513. Excise commissioners, 514. Coroners, 515. Physicians. 516. Coroner's jurors — Fees of. 517-518, Jurors, 519. Lunatics. 520, Idiots. 621. Orphan asylums. 622. Militia. 523. Moneys necessarily expended. 624. Referee's fees. 525, Superintendent of the poor. 526, Account and report of superin- tendent of the poor. 527, Supervisors' accounts, 528, Taxes, 529, Form of general account. 530-532, Accounts of justices of the peace, 583 a. Justice's report. 534, Form of justice's account, 535, Accounts of constables, 536, To publish audits. AuDiTiifG OF Accounts. 241 § 438. Practice and Principles Governing*.— The general practice and principles governing the auditing of ac- connts, either, by town or county boards of auditors, are the same, and are as follows : § 429. First. The powers of such boards are strictly limited by statute. They cannot admit and audit a claim upon any notion of their own of its equity ; but are simply to admit and audit such claims only as are made by statute, expressly or by necessary impli- cation, legal charges. People T. Lawrence, 6 Hill, 244 ; Osterhoudt v. Rigney, 98 N. Y. 222. When they transgress the limitations prescribed by statute their acts are void. Osterhoudt v. Kigney, 98 N. T. 233. § 430. Second. Amount Fixed by Statute.— When the amount of a charge is fixed by statute the board have no discretion over it, and must audit the claim according to such statute. People, exrel. Kinney, v. Supervisors of Cortland Co., 40 How. 53; 98 Jf. T., sv^ra, Where a salary is fixed by law which the board are required to audit and allow they have no discretion, and are liable to be fined for refusing so to do. Morris V. People, 3 Denio, 381. If a new duty be imposed upon an officer, since his salary was fixed, he is not entitled to additional pay therefor. People, ex rel. Phoenix, v. Supervisors, 1 Hill, 362. 4. person holding a public office has a prima facie right to the salary thereof, although he be physically disabled from performing his duties. If there be no law or regulation authorizing the discontinuance of the compensation during the disability, the only remedy is his removal. Sleigh V. U. S., 9 Ct. CI. 369; 5 Wait' 3 Act. and Def. 20; People, ex rel. Ryan, v. French, 91 N. T. 265; O'Leary v. Bd. of Education, 93 id. 1. A salaried officer is not entitled to a per diem allowance for performing a new duty imposed upon him, even for Sunday labor. Palmer v. Mayor, 2 Sandf. 318. See Baker v. City of Utica, 19 N. T. 326 ; City of Poughkeepsie v. Wiltsee, 36 Hun, 270. §431. Third. If not Fixed by Statute.— When the amount is not fixed by statute, but the claim is a legal charge, the board are to determine the amount, Id. However much the board may err in judgment, so long as it keeps within its jurisdiction and acts in good faith its audit cannot be overhauled, but is jmal both to the claimant and to the tax payer. Id. ; People, ex rel. Johnson, v. Supervisors, 45 N. Y. 196-9. 31 242 Supervisors' Makual. If they audit an account not legally chargeable, it is not only void, but may be disregarded by other town or county oflScers, and is not binding and conclusive upon a succeeding board. Bd. of Suprs. of Richmond Co. v. Ellis, 59 N. T. 620; id. (above). The auditing of an improper item does not vitiate the whole levy of taxes. Parish v. Golden, 35 N. Y. 462. But a mandamus lies to annul the illegal item. People, ex rel. Lawrence, v. Suprs., 73 N. Y. 173. If it could not be ascertained what amount of the illegal claim was allowed, or whether the deduction was made therefrom, or from the .items which the board had jurisdiction to audit, the whole audit will be vacated. Osterhoudt v. Rigney, 98 N. Y. 222. No court can audit a claim, or order the oflficer to pay it, unless some statute authorizes it so to do. /» re Tinsley,;90 N. Y. 231 ; People, ex rel. Johnson v. Bd. of Suprs., 45 id. 196, 200. In all cases where the exercise of discretion is required, and the board is not satisfied with the sum charged, it is better, it is just, that notice be sent to the claimant with a request to appear and explain, before making a blind and arbi- trary reduction of the account without evidence or knowledge to support their decision. People, ex rel. Sherman, v. Supervisors, 30 How. 173. In settling the amount if the claim is for any matter the price of which is fixed by law, by custom, by authority, or by contract with one having authority to contract on behalf of the county, the board have no discretion, but must settle or declare the amount according to such law, custom or contract. Id. An act of the legislature (Laws of 1867, chap. 938) " authorized and empow- ered " the boards of supervisors of certain counties therein mentioned to hear and determine claims for illegal assessments upon United States securities, and to repay the amount collected upon such assessments. Held, that the act was man- datory, and not merely permissive. And that, upon the presentation of a claim thereunder, the only questions to be determined by the board, and in reference to which it has any discretion, are whether the claimant has such a claim, and, if so, the amount thereof. That, when the fact of the existence of the claim is undisputed, the board has no authority to reject it as illegal ; and it can be com- pelled, by mandamus, to exercise its discretion upon the facts, and the amount of the allowance. People, ex rel. The Otsego County Bank, v. Supervisors of Otsego, 51 N. Y. 401 ; S. C, 53 Barb. 564. The only subject upon which the judgment of the board of supervisors is to be exercised, in such a case, is whether it is established before them that bonds, stocks or national securities not subject to taxation have been taxed; and, if so, the amount so erroneously taxed and paid, and who is entitled to the repayment thereof. People V. Supervisors of Herkimer, 56 Barb. 452. The board act judicially in examining, settling and allowing accounts. This involves the right to receive evidence, hear, consider and determine the justice of the claim presented. People, ex rel. Baldwin, v. Supervisors, 12 How. 204; People, ex rel. Brown, v. Supervisors of Herkimer Co., 3 How. (N. S.) 241 ; Osterhoudt v. Rigney, 98 N. Y. 222. Under an act giving a marshal $3 per day for each day actually and necessarily employed, he presented a claim for fifty-nine days; the board found and deter- Attditin-g of Accoukts. 243 mined that he was not necessarily and actually employed fifty-nine days, but only forty days; held, the decision was a judicial determination which could not be reviewed on mandamus. 12 How. 204, supra. It is the office of a common-law certiorari to review the determinations of a board of supervisors; and this remedy is proper in case such a board rejects, as not just or legal, a claim which the legislature has declared, by statute, to be just and legal, and directed the board to audit and allow. Although the court cannot, by certiorari, compel a performance of this duty, it can reverse the erroneous decision, leaving the party, in case of further refusal to perform its duty, to such further remedy, by mandamus or otherwise, as the law gives him. People T. Supervisors of Madison, 51 N. Y. 442. Where a tax upon the capital stock of a bank, including that portion invested in United States securities, was assessed, levied and paid prior to the decision of the supreme court of the United States, holding that the portion so invested was exempt from taxation; and where a claim was made to a board of supervisors, under the provisions of the act of 1867 (chap. 938) to provide against illegal tax- ation, for the repayment of that portion of the tax so illegally assessed, it was held that it was no answer to the claim that the claimant did not appear before the assessors and object to the assessment, or that it paid the tax voluntarily. Id. A county board of commissioners of excise has power to employ an attorney to conduct the prosecutions for penalties which they are authorized to institute; and as it acts as the agent of the county in so doing, the claim for such services is a county charge. People v. Supervisors of Delaware, 45 N. T. 196. An account for such legal services must be presented to the board of supervis- ors, and must be audited and allowed by them; but the amount to.be allowed, in the absence of express contract or statute, is somewhat in their discretion. If they are legally chargeable to the county, it is the duty of the board to audit them, and on their refusal, a mandamus is the proper remedy. Id. The auditing of a claim against the county of New York, by the board of super- visors, is an allowance of the claim, and when funds are provided for its pay- ment, no further auditing is required. Such auditing is conclusive upon the board and their successors; and no subsequent board of supervisors will be authorized to require the same to be audited a second time. People V. Green, 64 Barb. 162. Where any body of men is directed, by law, to audit a claim, it seems that an order of the court, directing the amount at which such claim shall be allowed, would be improper; except in case of salaries and claims where the amount to be recovered is fixed by statute. In other cases, the board which is to audit must settle the amount to be allowed. Id. Where a bill is presented for services rendered to the county, the board of supervisors — unless the compensation for such services be fixed by law, author- ity, custom or binding contract — have to consider and pass upon the charges, and allow such sum as, in their judgment, is right and proper. In such cases they have a discretion, which will not be interfered with by a mandamius directing how that discretion shall be exercised. People V. Supervisors of Cortland, 58 Barb. 139 ; S. C, 40 How. 53. If the statute prescribes the sum to be received for such services, the board are required to allow the bill according to such statute. They have no discretion over it. If the sum is fixed by a binding contract, the board are equally bound to allow the bill in accordance therewith. Id. 244 Sttpeevisoes' Manual. An individual having been employed by a county clerk or surrogate to do his printing, at an agreed price, such employment being within the scope of the clerk's or surrogate's authority, and the sum agreed to be paid being no more than a reasonable compensation for the services, the board of supervisors are not at liberty' to interfere with such contract, but should cause to be levied and paid the amount due thereon. Id. The relator having done printing for the sheriff, at his request, but without any contract as to the price, such printing consisting of legal notices, required by law to be published, held, that he was entitled to charge therefor the sum allowed by law; and that the board of supervisors should have allowed him that amount, without any deduction. Id. Where the statute allows an individual to collect, for a service rendered the county, not more than a sum specified, he cannot be compelled to take less. Id. After a board of supervisors had passed upon an account presented by the relator, it caused to be made and delivered to him an order on the treasurer, for the payment of the amount allowed. The relator refused to receive it in full of his claim, and notified the person handing it to him that he should at once com- mence a proceeding to compel the board to allow him the balance claimed. He subsequently tendered back the order to the same person, who refused to receive it. He afterward received and retained the avails of the order. Held, that the relator was not estopped, by this act, from disputing the correctness of the action of the board. Id. The acceptance of the amount audited) precludes the claimant from further prosecuting the claim for the residue of the bill. People, ex rel. McDonough, v. Supervisors, 33 Hun, 305 ; People, «c ret. Brown, v. Supervisors of Herkimer Co., 3 How. (N. S.) 241. A legal claim against a county is not made so by its audit by the board of super- visors ; what are and what are not county charges are settled by law; and when the board of supervisors determine the amount of the debt due from the county, resulting from services rendered or goods furnished which relate to a county charge,-their decision is conclusive, inasmuch as they act judicially. Whether a claim is a county charge depends upon facts; and, in a proper case, they may be inquired into upon issues raised on an alternative ma/nda/mus issued for the payment of the claim. People, ex rel. Tracy, v. Green, 7 How. 382. § 433. Fourtli. Accounts Must be Presented, on, or Before, Some Certain Day. " The supervisors of the counties of Onondaga, Tioga, Oneida, Pulton, Monroe, Broome, Delaware, Cayuga, Orange, JefEerson, Richmond, Livingston, Chenango, Chemung, Ulster, Dutchess, Steuben, Niagara, Columbia and Herkimer, by their clerks, shall provide boxes with suitable inscriptions thereon, and with openings in the top, to be kept in the offices of the clerks of said counties and in their charge under lock and key, in which shall be deposited, by said clerks, all accounts and claims against said counties, duly verified according to law; and whenever said boards shall severally for themselves order, the clerks of said boards shall take from said boxes all bills and accounts against said counties, which they shall then file and number, and it sTiaU not be lawful for the said boards of supervisors, in any one year, to audit, as against said counties, any other btil or account than such as shall have been deposited in said boxes, or otherwise in their possession, v^on the morning of the fourth day of the annual meeting of the Auditing of Accounts. 245 said boards, except bills for the services of supervisors, their clerks and janitors, and except bills for services or disbursements rendered or made during the session of the boards." Laws of 1861, chap. 83, as amended by Laws of 1862, chap. 246. See " Board of Town Auditors." The clerks of the boards of supervisors of the several counties named in this act shall annually give notice, in at least two of the newspapers published in each of the said counties, of the time of holding the annual meeting of said boards in each year, to be inserted in said papers at least once in each week for four weeks previous to such meetings, and requiring all persons having bills or accounts against the said counties to deposit the same vrith the county clerk, duly verified, on or before the third day of the next annual meeting of said boards, and in default thereof, that such bills or accounts will not be audited by said annual meetings. Laws of 1861, chap. 83, § 3. Whenever the board of supervisors of any county of this State shall by resolu- tion declare that the provisions of this act shall be extended and made, applicable to such county, the provisions of this act shall thereafter be applicable to such county. Id., as amended by Laws of 1862, chap. 245. The above provision applies to all claims, whatever their form, which are required by law to be submitted to the supervisors for audit, save those specifi- cally excepted. Thus a judgment, although a legal claim upon the county, must be so presented. ' Burrows v. Monroe, 23 How. 395. See " Town Auditors." § 433. Fifth. Accounts Must be Properly Itemized and Verified. — No account shall be audited by any board of town auditors or supervisors, or superintendents of the poor, for any ser\'ices or disbursements, unless such account shall be made out in items and accompanied with an affidavit attached to and to be filed with such account, made by the person present- ing or claiming the same, that the items of such account a!re correct, and that the disbursements and charges therein have been in fact made or rendered, or necessary to be made or rendered at that session of the board, and stating that no part thereof has been paid or satisfied ; and the chairman of said board, or either of said superintendents, is hereby authorized to administer any oath required under this section. Laws of 1845, chap. 180, as amended by Laws of 1847, chap, 490;;,1 R. S. 845. Nothing in the preceding section shall be construed to prevent any such board from disallowing any account in whole or in part, when so rendered and verified, nor from requiring any other or further evidence of the truth and propriety thereof, as such board may think proper. Id. 246 SuPEEvisoRs' Manual. Unless the account is properly verified the board has no jurisdiction to act upon it. Osterhoudt v. Rigney, 98 N. T. 233 ; Hawley [t. jMcIntyre, 24 Hun, 459 ; People v. Supervisors of Monroe Co., 18 Barb. 567. If an account is not properly verified it should be returned to the claimant with notice that he may appear and correct it. People, ex rel. Sherman, v. Supervisors of St. Lawrence Co., 30 How. 173 ; People, exrel. Brown, v. Supervisors of Herkimer Co., 3 How. (N. S.) 241. Where a claim, consisting of separate items, is presented for audit * * * it is the duty of the board to examine each of the items separately and allow or dis- allow the same accordingly as it shall be found correct or incorrect. It is error for the board in such a case to deduct a gross sum from the amount of the claim, without passing upon or specifically altering any of the items of which it is com- posed. People, exrel. Thurston, v. Board of Town Auditors, 20 Hun, 150. The auditing board must act specifically on each item of the account presented. An arbitrary reduction from the gross amount of a bill for various services or items, is not an audit thereof. People, exrel. Thurston, v. Board of Town Auditors, 82 N. Y. 80. § 434. Sixth. If for seT-OTces in which no specific compensation is fixed by law, a just and true statement, in writing, of the time actually and necessarily devoted to the performance of such services should also be produced. All town and county officers, and all other persons who may present to the board of supervisors accounts for their services, to be audited and allowed, shall, before any such account or claim shall be passed upon or allowed, exhibit a just and true statement in writing of the nature of the service performed by them. 2 R. S. 978, § 1. In all cases in which a specific compensation|f or any service is not provided by law, the officer or [person presenting an account therefor shall also exhibit, in writing, a just and true statement of the time actually and necessarily devoted to the performance of such services. Id., § 2. § 435. Seventh. The Account claimed Must be a Le^al Chax*^e. — The statute defines what are " legal charges." As to towns, see " Town Charges." As to counties, see " County Charges." And does not include such demands as have their origin in "torts.*' MoClurev. Board of Supervisors, 4 Abb. N. S. 202; McClure v. Board of Super- visors, 50 Barb. 594; Howell v. City of Buffalo, 15 N. Y. 512; McGaffin v. City of Cohoes, 74id. 387; Newman v. Supervisors of Livingston Co., 45 id. 676-689: Quinlan v. City of Utica, 11 Hun, 217; affirmed, 74 N. Y. 603. A " Tort " is a private or civil wrong or injury. A wrong independent of con- tract. Bouvier's Diet. Auditing of Acooukts. 247 Such as damages from riots; injuries to person or property; tlie wrongful tak- ing of property; injury to personal or real property; negligence and the like. The right of action therefor is'generally founded, either upon: 1st. An invasion of some legal right of person or property; or 8d. On the violation of some duty toward the public, which has resulted in some damage to the plaintiff or claimant; or 3d. In the infraction of some private duty or obligation which has been pro- ductive of damage to the complaining party. 2 Wait's Law & Fr. 418. The first two are the ones involved in town or county charges. Claims for torts ought not to be presented for audit. Cases supra. Koss v. Supervisors, 38 Hun, 20. § 436. Ei^btb. An account audited or rejected, after a de- termination and decision thereon, on the merits, cannot be audited or allowed by a subsequent board or by another board having con- current jurisdiction. Osterhoudt v. Rigney, 98 N. T. 222. § 437. Xintll. Where a proper claim has been disallowed be- cause not presented in proper form, or not properly verified or ac- companied by proper vouchers, or for any reason not involving a de- termination on the merits, it may be audited by a subsequent board, or one of concurrent jurisdiction. Id. § 438. Tentb. The same board can reconsider its action, on any claim, at any time during its session before final adjournment. Id. ; People, ex rel. Hotchkiss, t. Supervisors, 65 N. Y. 222. § 439. Eleventb. All accounts should be accompanied by proper vouchers and books of account. § 440. T"welftb. Where all the officers constituting the board have met, a majority of them may decide and their certificate will be sufficient, though one of the members has refused to sign it. People, ex rel. Onderdouk, v. Supervisors, 1 Hill, 195. It seems that when the board are properly formed, a majority of the members present could act. Id. 200. In the board of supervisors, certainquestionsrequireamajority of the quorum, others a majority or two-thirds of the members elected. § 441. General Form of Accounts to be Pre- sented. — As accounts are to be filed and preserved, they should be properly made out on suitable-sized paper for filing and folding, 248 Supervisors' Manual. clearly written on only one side of the sheet, fully itemized, verified and handed in in due season. Each account should explain itself. In most counties large-sized bill paper, with the last column blank, is oreferred. THE TOWN OF To Jones & Howek. Db. 1885. Feb. 21, 1207 lbs. broken rice, at six cents $73 43 May 13, 3400 lbs. imported beans, forty bushels, at $3.15 86 00 June 10, 300 lbs. cod, at six cents 54 00 $313 42 Verification to be added, viz. . Oneida County, ss. : , being duly sworn, says that the items of the annexed account are correct; and that the disbursements and services charged therein have been in fact made or rendered; and that no part thereof has been paid or satisfied. Sworn to before me, , 188 , ) Signed ( .) Forms for general accounts can be adapted from the above. § 442. Special forms are required for justices of the peace, con- stables, highway commissioners, overseers of the poor, railroad commissioners and supervisors. See post, § 443. Ho'w Accounts Should be Audited. 1. BY TOWN BOARDS. They are First. To examine and determine whether the account is properly verified and proper in form. Second. If so, fo see if it is properly chargeable against the town. Third. To settle and fix its amount. Fourth. Allow it as thus settled. People, ex rel. Shermnn, v. Supervisors, 30 How. 173. See "Principles and Practice," ante. 2. BY COUNTY BOARD. In addition to the four requirements above mentioned, the county board must, "■"" Provide means for its payment. Id. Auditing of Accounts. 249 § 444. Who are to Audit Accounts. Tkere are two boards for the auditing of accounts, viz. : 1st. Tlie board of town auditors. 2d. The board of supervisors. The acts of each board are governed by laws, which prescribe what their powers and duties are, and each is limited to the powers and duties so prescribed. The ' ' town charges " ought to be presented and audited by the board of town auditors. Such is the general practice and the evident intent and spirit of the law, while all county charges are acted on by the county board. § 445. Fil*st. In most of the counties the town board act under the following statute : LAWS OF 1840, CHAP. 305. AN ACT in relation to the accounts of Town OflBcers. Board of Town AuMtors. Section 1. The supervisor, town clerk, and justices of the peace, or any two of the said justices of the peace of the several towns in this State, shall constitute a board of town auditors for the purpose of auditing and allowing the accounts of all charges and claims payable by their respective towns. To Meet Annually. I 3. The said board of auditors shall meet for the purpose of auditing and allowing such accounts annually in each town, at the place of holding the last town meeting, on the last Thursday preceding the annual meeting of the board of supervisors of the county. Thus amended by Laws of 1844, chap. 288. To Make Oertifieates. § 3. The said board shall make a certificate to be signed by a majority of said board, specifying the name of the person in whose name the account is drawn, the nature of the demand and the amount allowed, and shall cause a duplicate of said certificate to be made, one of which shall be delivered to the town clerk of said town, to be by him kept on file for the inspection of any of the inhabitants of the town, and the other shall be delivered to the supervisor of said town to be by him laid before the board of supervisors of hjs county at their annual meeting. Duty of Board of Swpermaora. § 4. The said board of supervisors are hereby authorized and directed to cause to be levied and raised upon said town the amount specified in said certificate in the same manner as they are now directed to levy and raise other town charges. 1 R. S, 835. LAWS OF 1860, CHAP. 58. AN ACT conferring additional powers on boards of Town Auditors. Additional Powers of Town Auditors. Section 1. The board of town auditors of the several towns of this State, in addition to the authority now vested in such board, shall have the power and, it shall be their duty at their annual meeting to audit the accounts of the justices 32 250 SupEKVisoRs' Makual. of the peace and constables for fees in criminal cases, which are by law charge- able to any such town, and the amount thereof shall be included in their certifi- cate and assessed by the board of supervisors of the county upon such town, in the same manner as other town charges are now assessed and collected. Thus amended by Laws of 1866, chap. 832. § 2. All acts and parts of acts inconsistent with this act are hereby repealed. 1 R. S. 835. LAWS OF 1863, CHAP. 172. AN ACT in relation to the accounts of Town OflBcers, Duty of Town. Auditors. Section 1. The town auditors in the several towns of this State shall examine the accounts of the overseers of the poor and the commissioners of highways of such town, for all moneys received and disbursed by them, and shall meet for the purpose of examining the same, annually, in each town of this State, on the Tuesday preceding the annual town meeting to be held in each town. Certain Officers to Account for Moneys. § 2. The commissioners of highways in each town of this State, and all town officers who receive or disburse any 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 officers of such town for all moneys received and disbursed by them by virtue of their offices. Auditors to State Account. § 3. The said board of town auditors shall make a statement of such accounts and append thereto a certificate to be signed by a majority of the board, showing the state of the accounts of the said highway commissioners and other officers at the (date of the certificate ; which statement and certificate shall be filed with the town clerk of the town, and be by him produced at the next annual town meet- ing, and publicly read. 1 R. S. 836. LAWS OF 1866, CHAP. 832. AN ACT to amend an act entitled " An act conferring additional powers on boards of Town Auditors," passed March third, eighteen hunhred and sixty. Appeal to Supervisors of County. % 2. In every case where any account of a * * * * town constable, for fees in criminal cases, is audited by a board of town auditors of any town, any tax payer of said town may appeal from such auditing and allowance to the board of supervisors of the county, and such board of supervisors shall thereupon have power to audit and allow such bill; and in case any such account shall be disal- lowed or the amount thereof reduced, the party presenting the same shall have the same right of appeal as above provided. As to justices, see Laws of 1860, 1866, ante and Laws of 1869, chap. 855 below. Within what Time to be Taken. % 3. Such appeal shall be taken within five days after the allowance or disal- lowance of a bill by such town auditors, in whole or in part, by the service of a Auditing of Accounts. 251 notice of appeal in writing on the town clerk, and said town clerk shall forth- with thereafter transmit said bill to the board of supervisors of said county to be audited and allowed by them, and said board of town auditors shall have no further jurisdiction over any such bill after the service of said notice of appeal. • Wlien BUI not to he Levied, etc. § 4. If after service of any notice of appeal, the bill is not transmitted to the board of supervisors, as herein provided, no part thereof shall be levied or col- lected. Collected by Tax. § 5. Such part of the town bills audited by the board of supervisors after such appeals as shall be allowed, shall be assessed, levied and collected by the said board in the same manner as other town charges. § 1 is set forth in Laws of 1860, chap. 58, ante; Laws Of 1869, chap. 855 ; 1 R. S. 836. The bills rendered by justices of the peace for services in criminal proceedings shall, in all cases, contain the name and residence of the complainant, the offense charged, the action of the justice on such complaint, the .constable or ofBlcer 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 swore thereon; and the account shall also show the final action of the justice in the premises. At any time within fifteen days after the board of town auditors of any town shall have filed with the town clerk thereof, the cer- tificate of accounts audited as required by law, any tax payer of said town may appeal from the action of said board of town auditors, in auditing the accouDt of any justice of the peace, to the board of supervisors of the county. Said appeal shall be made by serving notice thereof, in writing, on the town clerk of the town, and on the clerk of the board of supervisors, within the time above limited. The said supervisors shall thereupon audit the accounts of such justices of the peace, and their decision in the auditing and allowing of said accounts shall be final. Laws of 1869, chap. 855, § 6, as amended by Laws of 1871, chap. 274. The statutes of 1840, 1860, 1863, 1866 and 1869 contain all the provisions of the Eevised Statutes, and the latter are, therefore, omitted. § 446. Second. Some few towns, viz.: Ausable, Cham- plain, Peru and Plattsbnrgli in Clinton county ; Lenox in Madison county ; Queensbury, Chester and Caldwell in Warren county, and the county of Essex, are acting under chapter 180, Laws of 1875, which provides for the election of three town auditors, who form the board of town auditors, having all the powers conferred by the laws above set forth. All bills and claims in towns acting under this law of 1875 must be presented on the first day of the session of the town board. § 447. Tllil*d. In 1886, another statute was passed, by which the electors of any town may determine, by ballot, to elect a board of town auditors. See Laws of 1886, chap. 585. § 448.'Foux*tll. Some cities and counties also have special acts on this subject. The .principles governing the auditing of accounts are the same, under which- ever law the board may be acting, and are given above. 253 SupBBvisoBs' Manual. THE BOAED OF TOWN AUDITORS. § 449. Who Compose tbe Board.— In towns acting under the statutes enumerated under "first," supra, the super- visor, town clerk, justices of the peace, or any two of said justices, constitute the board of town auditors as to aU accounts except that of the supervisors. The latter account is audited as follows : § 450. Auditors of Supervisor's Account.— The justices of the town, or a majority of them, and the town clerk shall, on the Tuesday preceding the annual town meeting in each year, examine and audit the accounts of the supervisor, for moneys received and disbursed by him. The accounts so audited shall be filed in the office of the town clerk, as above provided. 1 R. S. 835, § 49. ■ On Tuesday preceding the annual town meeting, the supervisor must account with the justice of the peace and town clerk of the town, for the disbursement of all moneys received by him. At every such accounting the justices and town clerk shall enter a certificate in the supervisor's book of accounts, showing the state of his accounts at the date of the certificate. If any supervisor shall neglect to account or shall render a false account, or shall con- vert to his own use any money or securities which may come to his hands by virtue of his office, proceedings may be commenced against him in the name of the town of which he is supervisor, in the su- preme court, by action or otherwise, by the justices of the peace and town clerk of said town, to compel him to render such account, or to recover any money or property of the town which he has not duly accounted for. 1 R. S. 826, 827, |§ 4 and 5. For form of keeping the supervisor's books and certificate to be entered therein see ante, §§ 39, 40. § 451. Wlien to Meet. — There are two meetings provided for, viz. : First. — On the Tuesday preceding the annual town meeting, the board meet to audit the following accounts : A. The supervisor's account. See next section above. B. The accounts of the overseers of the poor and the commis- sioners of highways, and all other town officers who receive or dis- burse any moneys belonging to the town. AuDiTiiTG OF Accounts. 253 § 452. Accounts of Overseeps of the Poor.— In those counties where there are no county poor-houses established, the overseers of the poor of tlie respective towns shall enter, in books to be provided at the expense of their towns, an account of all matters transacted by them relating to their official duties ; of all moneys received by them, specifying from whom, and on what account ; of all moneys laid out and disbursed by them ; to whom and by what authority, and specifying in each case whether to county poor or to town poor ; the names of all persons applying for relief, and ordered to be relieved as aforesaid ; the day and year when they were admitted to have relief ; the weekly or other sums of moneys allowed for that purpose, and the cause of giving such relief. 3 B. S. 1864, § SI. For accounting in counties acting under the Livingston county law, see that law below. On the Tuesday next preceding the annual town meeting of every town, the overseers of the poor shall lay the said original books before the board of town auditors, together with a just and true account of all moneys by them received and expended for the use of the poor, and in what manner, together with an account of the earnings of the poor persons by them employed ; which accounts shall be verified by the oaths of the overseers, and shall be filed with the town derk. The board of town auditors shall compare the said account with the entries in the poor books aforesaid ; shall examine the vouchers in support thereof, and shall audit and settle the same, and state the balance due from such overseers, or to them, as the case may be. No credit shall be allowed to any overseer for moneys paid, unless it shall appear that such payment was made pursuant to a legal order. Id., § 52. Every person who, having been an overseer of the poor, shall refuse or neglect to present such original books, or to exhibit such accounts, to the bpard of town auditors, as required in the last section, shall forfeit the sum of $250, to be re- covered by and in the name of the overseers of the poor of such town. Id., ! 53. See "Form of Account," poat, § 454. 254 SuPEEVisoEs' Manual. The Livingston County Poor La-vr. LAWS OF 1845, CHAP. 334. AN ACT in relation to the temporary relief of the poor in the county of Living, ston, and such other counties as may adopt the provisions of this act. Towns in wHeh Persons Believed Beside, to Pay Expenses. Section 1. The expenses which shall be incurred in the relief or support of in- digent persons entitled thereto by law, in the county of Livingston, before re- moving such persons to the county poor-house of such county, pursuant to the provisions of the Revised Statutes for the relief and support of indigent persons, including the charges of overseers of the poor for services rendered in providing for such relief and support (but not the expense of such removal), shall be a charge upon the towns in which the persons so relieved or supported shall respect- ively be. § 2. The overseers of the poor of said county shall provide for such relief or sup- port, pursuant to the order of a justice of the peace, to be obtained in the manner provided by the forty-sixth section of the Revised Statutes above mentioned, ex- cept for medical services to an amount not exceeding five dollars, for which no order shall be required, until such person shall be removed to the county poor- house of such county, or until the necessity for any further expenditure shall cease; and it shall not be necessary to obtain the sanction of a superintendent of the poor to authorize the expenditure of a greater sum than ten dollars for the re- _ lief of any one poor person or family. Provided that such orders granted pur- ' suant to this section shall be granted without fee or reward. § 3. The overseers of the poor shall keep a book, to be procured at the expense of the town, in which they shall enter the name, age, sex and native country of every poor person who shall be relieved or supported by them, together with a statement of the causes, either direct or indirect, which shall have operated to render such person a pauper, so far as the same can be ascertained. They shall also enter in such book a statement of all moneys received by them, when, and from whom, and on what account received, and of all moneys paid out by them, when, and to whom paid, and on what authority. Book to he Laid Before the Town Auditors. § 4. On the Tuesday next preceding the annual town meeting, in every year, and also on the Thursday next preceding the annual meeting of the board of su- pervisors of such county in every year, the overseers of the poor shall lay the said book before the board of town auditors, together with a just and true account of all moneys received and expended by them for the use of the poor since the last preceding meeting of the said board of town auditors. The said board of auditors shall compare said account with the entries in the poor book aforesaid, and shall examine the vouchers in support thereof, and audit and settle the same, and state the balance due from the overseers, or to them, as the case may be. The said account shall be filed with the town clerk; and at every annual town meeting, the town clerk shall produce such poor accounts for the then preceding year, and read the same if required by the meeting. Accounts, How Audited. % 5. The accounts of overseers of the poor for their services in affording the re- lief and support mentioned in this act shall be audited, certified, levied, collected and paid in the manner now provided by law in respect to other town accounts. Town Auditors to Certify the Nomies, Ages, etc., of Peo'sons Believed. § 6. At the annual meeting of the board of town auditors on the Thursday pre- ceding the annual meeting of the board of supervisors, the said board of town auditors shall make a certificate to be signed by a majority of the board specify- Auditing of Accounts. 255 ing the name, age, sex and native country of every person who shall have been relieved or supported by the overseers of the poor during the then preceding year, and stating the causes, either direct or indirect, which shall have operated to render such person a pauper, and the amount of money expended for the use of each and every person so relieved or supported as allowed by the board of audit- ors; together with the amount allowed to each overseer for services rendered in relation to the temporary relief of the poor as aforesaid; which certificate the said board of auditors shall cause to be delivered to the superintendents of the poor of such county, or one of them, on or before the first day of December then next. Estimate to be Made of Amount Ifecessary for Next Tea/r. § 7. The board of town auditors shall also at their annual meeting mentioned in the last preceding section, malte an estimate, to be signed by a majority of the board, of the sum which they shall deem necessary for the temporary relief and support of the poor the ensuing year, and to supply any deficiency in the preceding year, and shall cause the said estimate to be laid before the board of supervisors of such county, on the first day of their then next annual meeting. The board of supervisors shall cause the said sum to be levied and collected in the town where the same was estimated to be necessary, as aforesaid, in the manner now provided by law in respect to other town charges, and to be paid to the overseers of the poor of such town. § 8. It shall be the duty of the board of supervisors of such county to ex- amine the accounts of the superintendents of the poor and audit the same. 3 R. S. 1871. In these latter counties the statutes provide that relief shall be furnished (ex- cept for medical services not exceeding $5), only upon an order of a justice of the peace. Osterhoudt v. Kigney, 98 N. T. 237. In other counties it seems to prescribe that no credit shall be allowed overseers of the poor, unless it shall appear that such payment was made pursuant to u legal order of a justice of the peace. Id., §238. except where only one overseer is elected in the town; such overseer seems to be vested with the discretionary right to expend not exceeding $10 for the relief of one poor person or family. Laws of 1845, chap. 180, § 1. See ante, § 62A. §453. Account of the Overseer of the Poor, Under the Living'ston County Poor La-w. Account of the overseer of the poor of the town of _, of moneys received and expended, together with the name, age, sex, native country, and cause of pauperism of each poor person relieved or supported by them. NAMES OF PAUPERS. < Sex. Place of nativity. Cause of pauperism. Date of order for relief. 25 i 29 68 45 1 44 4 Female. Male.... Male.... Female. Female. Male.... United States.. England Ireland Upper Canada.. United States.. United States.. January 1, 1846... December 3, 1846. Januarys, 1847... February 4, 1846.. February 7, 1847.. March 2, 1847.... S25 41 13 8a 6 75 12 25 15 88 8 7S J. Pay P. O'Bafferty. . . Mary Kelly. ... Fanny Wright.. James Cook Disease Intemperance . do. of parents. Debauchery.... Illegit. child... 256 SuPEBVisoKs' Manual. CO w P3 > O K Eh 1^ M m o Eh 15 & O O o Retired by Issuing' New Bonds. In 1886, by chapter 316, an act was passed by which any valid indebtedness of a town, county, village or city, might be paid up or retired by the issue of new bonds. The act may be found in full, ante, p. 38. § 471. Bonds Need not be Audited. Such obligations do not require to be allowed and audited by the board of au- ditors. It is the duty of the town to provide means for the payment of its bonds, lawfully issued. In case of failure to perform this duty, the holder of the bonds may maintain an action against the town thereon, and this, although by the act under which they were issued, it is made the duty of the board of supervisors to impose and levy a tax to pay the bonds. Marsh V. Town of Little Valley, 64 N. Y. 112. § 472. Gospel and School Lot Funds. The board of auditors in each town shall annually report the state of the ac • counts of the trustees of the gospel and school lots in that town, to the inhabit- ants thereof, at their annual town meeting. 2 R. S. 1203, § 4. The supervisor is " trustee " of said funds. § 473. "Town Notes," so Called. It is a very common practice, especially in relation to roads and bridges, for the town board and other officers to give promissory notes, or " town notes," as they call them, for various claims, signing them with their own names and their offi- cial designation. They seem to be under the impression that they have a legal right to do so, and that such obligations bind the town therefor, and that the town is " back of them." Public officers have such powers as, and no others than, are conferred by statutes. If they go beyond these, their acts bind themselves indvuidually, but do not bind the town, or county. If it was intended to give such officers power to contract debts, issue notes or other obligations, in behalf of towns, or counties, some statute must exist therefor. It would be wise for such officers to examine the statutes and see if any such exist, allowing them to make, at their pleasure, " town notes." The following decisions may be of interest. The board of supervisors cannot make bills of exchange. Chemung Canal Bank v. Board of Supervisors of Chenango Co., 5 Denio, 517. Highway commissioners have no power to contract a debt against a town by borrowing for the repair of roads and bridges. Barker v. Loomis, 6 Hill, 463. Auditing of Accounts. 269 Orders drawn at the request of tie overseer of the poor, by the board of town auditors upon the supervisors and accepted by them, create no liability against the town. Osterhoudt v. Rjgney, 98 N. T. 222. A note by highway commissioners, purportingjto bind them in their oflScial capacity, is not binding on their successors. VanAlstyne V. Freday, 41 N. Y. 1T4; Barker v. Loomis, 6 Hill, 463. The duty of the highway commissioners in repairing roads and bridges and keeping them in repair is co-ordinate only with the means furnished as prescribed by statute and does not authorize, either expressly or by implication, the incur- rence of any debt or obligation upon the part of the town. People, exrel. Everett, v. Board of Supervisors, 93 K. T. 397. In order to make a judgment against the highway commissioners a town charge, it must have been recovered upon a liability incurred by them aetmg mthin the scope of their autTiority, and in such case, the claim therefor must be presented to be passed upon and audited by the town board of auditors. Id. Where a bridge is carried away by a freshet, after the town meeting, the high- way commissioners, provided they haroe the consent of the board of town amlitors, are authorized to contract to pay for rebuilding the bridge upon the completion thereof. Boots V. Washburn, 19 N. Y. 207. It seems that the consent of the board to rebuild must fifst be obtained before a legal contract could be made by the highway commissioners. Id. 211. Where public officers exceed their powers they are individually responsible to those with whom they contract, if any responsibility is thereby created. People, ex rtl. Everett, v. Supervisors, 93 N. T. 897 ; Mygatt v. Washburn, 15 id. 316. Excess of Excise Moneys. If the yearly receipts of excise moneys are in excess of the amount required to support the poor, the town board may expend the balance thereof on other ordi- nary town expenses. Laws ofl872> chap. 143; 3 R. S. 1990. But in counties where cM the poor are a, county charge, the excise moneys go to the county treasurer. Laws of 1874, chap. 444, § 2; 3 R. S. 1990. § 474. Certificate of To-wn Auditors.— The said board shall make a certificate, to be signed bj a majority of said board, specifying the name of the person in whose name the account is drawn, the nature of the demand, and the amount allowed ; and shall cause a duplicate of said certificate to be made, one of which shall be delivered to the town clerk of said town, to be by him kept on file for the inspection of any of the inhabitants of the town, and the other shall be delivered to the supervisor of said town, to be by him laid before the board of supervisors of his county at their annual meeting. Laws of 1840, chap. 805 ; 1 R. S. 835. 270 Supervisors' Manual. FOEM OF CERTIFICATE. ■(■ COUNTY OF Town of We, the undersigned, the board of town auditors of said town, do hereby cer- tify that at the time and place prescribed by law for holding the annual meeting of said board, said board was duly convened and organized; that the following is a true and correct statement of all accounts audited by said board at said meeting. Namgs of CHE Fbksons fob WHOM AccoDNT 19 Drawn. Nature of demand. Amount allowed. A. B Services as inspector of election $4 00 13 00 100 00 CD E.F Services as commissioner of highway Total $116 00 Dated October , 188 File one copy with the town clerk. Deliver one to the supervisor. (Signatures), Board op Town Auditokb. § 4'75A. Supervisors to Raise Amount Audited. — The said board of supervisors are hereby authorized and directed to cause to be levied and raised upon said town the amount specified in said certificate in the same manner as they are now directed to levy and raise other town charges. Id. The certificate of the board of town auditors, regular on its face, is a sufiBcient authority for the board of supervisors to proceed and cause the amount certified, to be levied on the town, and the supervisors have no discretion but to direct the amount specified in the certificate to be levied and raised upon the town. People v. Supervisors of Queens Co., 1 Hill, 195. The board of supervisors are required to cause the amounts specified in the certificate of the town board to be levied upon the town, and they cannot reverse or review the action of the town board. Osterhoudt v. Rigney, 98 N. Y. 222-235. § 476B. Abstract of To-wn Accounts.— It shall be the duty of boards of town auditors to make annually brief abstracts of the names of all persons who have presented to said board ac- counts to be audited, the amounts claimed by each of said persons, and the amounts finally audited to them respectively, and shall de- liver said abstracts to the clerk of the board of supervisors, and the said clerk shall cause the same to be printed, with the statements re- quired to be printed by him, by the fourteenth section of this act. , Laws of 1847, chap. 455, 8 24; 1 R. S. 851. Auditing of Accounts. 271 FORM OF SUCH ABSTRACT. t COUNTY OF Town of We, the undersigned, the board of town auditors of said town, do hereby certify: That the following is an abstract of the names of all persons who have presented to said board, accounts to be audited, the amounts claimed by each of said per- sons, and the amounts finally audited to them respectively, to- wit: NAMES. Amount claimed. Amount allowed. A. B $40 00 500 00 $35 00 C. D 500 00 Dated ,188 (Signed) E. F., StIPERVISOK, G. H., Town Clerk, i J. K., L. M., N. 0., ^ Justices op the Peace, BoAKD op Town Auditobs. Deliver the abstract to the clerk of the board of supervisors. 2. BOAED OF COUNTY AUDITORS. CoTTNTY Charges. § 477. Tlie Board of Supervisors. — All accounts chargeable against a county are to be examined, settled and allowed by the board of supervisors, who direct the raising of such sums as may be necessary to defray the same. Accounts for county charges of every description shall be presented to the board of supervisors of the county, to be audited by them. 2 R. S. 926, §4, subd. S, 8; id. 979, S 4. § 478. TO'Wn Cliair^es. — With the exception of the ac- counts of justices of the peace and constables for services in criminal cases, cha/rgecihle to a town, which must be audited by the proper town board, the board of supervisors seem to have concurrent jurisdiction with the board of town auditors to audit town charges. Id. 926, §4, subd. ». But if either board has acted on a claim upon the merits, the other has no right to review or reverse such decision. People, exrel, Oaderdonk, v. Supervisors, 1 Bill, 195; Osterhoudt v. Bigney, 98 N. T; 222. 272 SuPEKvisoBS' Makual. § 479. Principles and Practice.— The principles and practice are the same for the county as the town board. See ante. § 480. Wben Accounts to be Presented. ; See ante. § 481. Items to be Stated and Verified. See ante. § 482. Accounts to be Numbered.— All accounts presented in any year to the board of supervisors of any county, shall be numbered, from number one upwards, in the order in which they are presented, and a memorandum of the time of presenting the same, of the names of the persons in whose favor they shall be made out, and by whom they shall be presented, shall be entered in the minutes of the board to which they shall be presented ; and no such account after being so presented shall be withdrawn from the custody of the board or its clerk for any pm-pose whatever, except to be used as evidence upon a judicial trial or proceeding ; and in such case it shall, after being so used, be forthwith returned to such custody. Laws of 1845, chap. 180, § 28 ; 1 R. S. 846, S 28. § 483. Wbat are County Charg-es. The following shall be deemed county charges (2 R. S. 978) : 1. The compensation of the members of the board of supervisors, of their clerk, and of the county treasurer ; 2. The fees of the district attorney, and all expenses necessarily incurred by him in criminal cases arising within the county ; 3. The accounts of the criers of the several courts within the county, for their attendance in criminal cases ; 4. The compensation of sheriffs for the commitment and discharge of prisoners on criminal process within their respective counties ; See 67 N. Y. 330. 5. The compensation allowed by law to constables for attending courts of record, and reasonable compensation to constables and other officers, for executing process on persons charged with criminal offenses ; for services and expenses in conveying criminals to jail ; , for the service of subpoenas issued by any district attorney ; and for Auditing of Accounts. 273 other services in relation to criminal proceedings, for which no specific compensation is prescribed by law ; But not for issuing or serving any subpoena in any criminal case or proceeding on behalf of a defendant. 3 B. S. 2548. 6. The expenses necessarily incurred in the support of persons charged with, or convicted of crimes, and committed therefor to the several jails of the county ; See 67 N. Y. 330. 7. The sums required by law to be paid to prosecutors and wit- nesses in criminal cases ; 8. The accounts of the coroners of the county, for such services as are not chargeable to the persons employing them ; 9. The moneys necessarily expended by any county officer in executing the duties of his office, in cases in which no specific com- pensation for such services is provided by law ; See below ' ' Moneys Necessarily Expended. " 10. The accounts of the county clerks, for services and expenses iacurred under the sixth chapter of this act ; 11. All charges and accounts for services rendered 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 ; See note "A." 12. The sums necessarily expended in each county in the support of county poor-houses, and of indigent persons whose support is chargeable to the county; 13. 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 incurred for the use and benefit of a county ; and, 16. Every other sum directed by law to be raised for any county purpose, under the direction of a board of supervisors. 2 B. S. 978, S 8. 35 274 SuPEBvisoRs' Man-ual. Accounts of sheriffs for paying the fees of clerks of counties for drawing grand juries, for attending and drawing grand juries, and for summoning constables to attend courts, shall hereafter be pre- sented to and audited by the boards of supervisors of the counties respectively in vrhich such service shall be rendered, and such accounts shall not hereafter be chargeable to this State. Laws of 1831, chap. 380, § 22. § 484. Printing* Calendar. — The supreme court, a su- perior city court or a county court may, from time to time, by order, require the clerk to cause to be printed for the use of the members and officers thereof the necessary copies of the calendar of causes pre- pared for a term of the court, or in the supreme court, for the circuit court. But this section does not apply to the city and county of New York. Code of Civil Procedure, § 19. ' The expense of printing the copies of the calendar for a term shall be a charge upon the county in which the term is held ; and must be audited, allowed and paid, by the board of supervisors thereof, in like manner as other contingent county charges. Id., § 20. § 485. Printing Session La^rs.— The expenses of printing the session laws in two newspapers are county charges, but are not to exceed fifty cents for each folio, the amount to be de- termined by the board of supervisors. Laws of 1845, chap. 280 ; 1 R. S. 435. § 486. Resolutions — Publishing* of— are a county charge. Laws of 1875, chap. 482, § i. § 487. Terms of Court — Advertising— pursuant to an order of a court, is not a county charge. People, exrel. Cole, v. Supervisors, 39 Hun, 299. § 488. Audits — Publishing of, are a county charge. — These must be published. Laws of 1839, chap. 369; 2 R. S. 929. Equalization proceedings must be published and are a county charge. Id. § 489. Election Notices and Official Canvass. — Publishing the election notices and official canvass in not exceed- Auditing of Accounts. 375 ing two newspapers are a county charge, the compensation to be fixed by the board. Laws of 1875, chap. 482, § 7. The printing and posting of election notices by the town officers are town charges. See § 458. § 490. Census. — The county and town clerks required to perform duties in relation to the census shall be allowed a just and reasonable compensation for their expenses and services, which shall be audited by the supervisors of the county where such services are performed, and shall be assessed, collected and paid as a part of the contingent expenses of the county in which they reside. Laws of 1865, chap. 84 ; 1 R. S. 267. §491. Salaried County Officers.— The salary of county officers fixed by law or by the board of supervisors is a county charge. Laws of 1872, chap. 767 ; 2 R. S. 972, et seq. As CO salary of district attorney ; See Laws of 1852, chap. 304; 2 R. S. ^11, post, District Attorney. of assistant district attorney. Laws of 1872, chap. 587 ; 2 R. S. 971. § 492. Judgments. — Judgments against the county or against county officers, in actions prosecuted by or against them in their name of office, are county charges. 2 R. S. 978, § 6. ^ee post, cliap. , "Actions, etc., v. Towns, Counties." § 493. Proceedings for Removal of County Officers. — In all proceedings before the governor for the removal of any county officer, upon charges preferred against him, aU the costs and expenses thereof, including taking and printing the testi- mony, are county charges. Laws of 1874, chap. 323 ; 3 R. S. 2865. This includes a fair charge for counsel fee. People, ex rel. Benner, v. Supervisors, 39 Hun, 442. These are to be audited as any other claim is audited. People, ex rel. Benedict, v. Supervisors, 24 Hun, 413. In bribery cases, the costs and expenses seem to be State charges. Id. ; arts. 15 and 16, Const. 276 SUPBEVISOKS' Manuax, § 494. Default of Tax Collectors.— AH losses which may be sustained by the default of the collector of any town or ward, shall be chargeable on such town or ward, and added by the board of supervisors to the next year's taxes of such town. 2 E. S. 1049, § 5. § 495. Default of County Treasurer.— AH losses which may ,be sustained by the default of the county treasurer, in the discharge of the duties relating to collection of taxes, are county charges. Id. A county is not liable for money deposited with its treasurer, by order of the court, and misappropriated by him, if the evidence does not show that the money, or what portion of it, was used for the benefit of the county. Gray v. Supervisors, 93 N. Y. 603. See S. C, 26 Hun, 265. § 496. Support of the Poor.— In "Warren, "Washington, Saratoga and Genesee counties, the support of the poor, and all costs and charges for attending the examination, conveyance, sup- port and necessary expenses of paupers, are county charges. 3 R. S. 1857, § 23. In counties acting under the Livingston county law, the expenses, after removal, and the expense of the removal of, indigent persons to the county house are county charges. Id. 1871 ; Laws of 1845, chap. 334. In those counties where all the poor are a town charge, the expenses are town charges. The poor removed from the county poor-house by reason of any pestilential, in- fectious or contagious disease existing therein are to be maintained at the ex- pense of the county whUe so removed. Laws of 1885, chap. 270, § 6. See post, "Poor, Support of." § 497. Game and Fish.— By Laws of 1880, chapter 591, as amended by Laws of 1883, chapter 317, a certain number of " game and fish protectors " were to be appointed. It was the duty of each and every " protector," and of every game constable, to seize, remove and forthwith destroy any net, pound or other means or device for taking or capturing fish, in or upon any of the waters of this State, or upon the shores of, or islands in, any waters of this State in violation of said law.. The expense of such seizure, re- moval and destruction was made a county charge against the county Auditing of Accounts. 377 in which the same was seized, and to be paid on the certificate, *' which shall be finalj" of such protector, which certificate " shall state the time and place of such seizure and destruction, the names of the persons employed therein, the time spent thereabout and the money advanced, if any, and to whom, and shall be verified by the oath of such protector or person as aforesaid making such seizure and destruction." Laws of 1883, chap. 817, S 2. By Laws of 18Y9, chapter 534, it was the duty of game consta- bles, after reliable information, to prosecute all violations of said act. " Whenever any game constable shall fail to recover the penalty in any such prosecution, the costs of suit incurred by him shall be charged to and against the county, and it shall be the duty of the board of supervisors of the county to audit and allaio the same, as other county charges are audited and allowed." Laws of 1879, chap. 534, § 88. § 498. Insuring^ Buildings.— The public officers hav- ing by law the care and custody of town, city, village or county buildings are authorized to insure the same at the expense and for the benefit of the town, village, city or county owning them. Laws of 1847, chap. 294; 1 K. S. 859. § 499. Court Criers. — The county judge of each county except Kings, from time to time, may appoint and at pleasure re- move, a crier for the courts of record held in his county, who is en- titled to a compensation fixed and to be paid as prescribed by law. Code of Civil Procedure, § 91, as amended in 1883. In some counties the oflSce is abolished; in others it is a salaried office; in others the crier receives $3 per day. No fixed rule for the compensation can be given. § 500. Damai^es by Mobs. — Damages occasioned by any mob or riot are a county charge, but are to be recovered by ac- tion and not by audit. Laws of 1855, chap. 428 ; 1 R. S. 860. § 501. Election Expenses.— The accounts df county clerks for services performed and expenses incurred under the elec- tion law (chapter 6, title l,.part 1) are to be audited, levied and paid in like manner as other contingent county charges. 1 R. S. 401. Convicts and Criminals, Removal of, by Sheri£f, 3 R. S. 2538, S 18. 378 SuPEEvisoEs' Maitual. and fees for removing juvenile delinqents to house of refuge, and of lunatics to the insane asylum, are fixed by the board. Laws of 1859, chap. 254; 3 K. S. 2584 § 502. Stenographers. — Stenographers' fees for copies of testimony furnished in criminal cases to district attorneys and attorney-general, and their expenses and mileage, are county charges. Code of Civil Procedure, §S 86, 260. The salaries of stenograpliers in tlie supreme court are county charges and generally paid by the county treasurer from the court fund, but in the first, second, third, fourth and sixth judicial districts special laws therefor have been passed. After January 1, 1886, in the third and sixth judicial districts, said salaries are to be paid by the comptroller who, on or before November 1st in each year, trans- mits a statement thereof to the boards of supervisors to be levied. Id., § 259. In the fourth judicial district the stenographers reporting special terms therein receive a salary of not exceeding $750 therefor, also necessary expenses for traveling and stationery, payable by the comp- troller, who on November 1 of each year transmits a statement thereof to the boards of supervisors therein, to be levied and col- lected as a county charge. Laws of 1886, chap. 401. By Laws of 1886, chapter 131, the county judge of any county, upon the recommendation of the district attorney, may appoint a stenographer to take the testimony given before grand juries in said county ; excepting in New York and Erie counties where the district attorney appoints; and providing further, that in all counties not hav- ing a population of 75,000, as shown by the State or Federal census next preceding such appointment, the county judge shall only ap- point such stenographer upon a favorable vote of the board of super- visors. Laws of 1886, chap. 131. § 503. Stenogrraplier for County Court and Court of Sessions.— By section 358 of the Code of Civil Procedure, as amended by Laws of 1883, chapter 403, the board of supervisors of any county except Kings, Livingston, Monroe, Cort- land, Oswego, Westchester and Onondaga, may, in their discretion, provide for the employment of a stenographer for the county court and court of sessions thereof, and when said board of supervisors shall so provide, the stenographer shall be appointed by the presid- ing judge of said courts, and said board of supervisors must fix his iLUDiTiKG OF Accounts. 279 pompensation and provide for the payment thereof in the same man- ner as other county expenses are paid. § 504. Costs. — In an action or special proceeding, brought in the name of the people, to recover money or property, or to estab- lish a right or claim for the benefit of a county, if costs be awarded defendant they are a county charge. Laws of 1832, chap. 246 ; 8 B. S. 2463 ; Code of Civ. Fro., 9 3243. Costs and expenses of trying an indictment for crime or misde- meanor, where the trial has been removed to another county, in con- sequence of any inability to obtain an unprejudiced or impartial jury, are a county charge upon the county from which such removal was had. Laws of 1853, chap. 195; 3 E. S. 2584. But where a convict in either of the State prisons or New York State Keformatory shall be indicted and tried for any offense com- mitted by him, during the time of his imprisonment therein, the expenses of such trial, and in case of conviction of murder in the first degree, the expenses of executing the judgment or sentence of the court are a State charge. Laws of 1882, chap. 389. § 505 . Contingent Charges.— Whenever services have been rendered which are beneficial to a county, and no specific com- pensation has been provided by law, they may be deemed contingent charges, of the allowance of which the supervisors are the best judges unless the legislature itself provides for them. People V. Hawes, 34 Earb. 69 ; 21 How. 178 ; People v. Albany, 15 id. 225 ; Brady v. New York, 2 Sandf. 460 ; Bright v. Chenango, 18 Johns. 242. But, where it appears to have been the intention of the legislature that no compensation should be made, the board cannot allow any. Mallory v. Cortland, 2 Cow. 531. The board of supervisors cannot lawfully engage a county in, or bind it to the payment of the expenses of a litigation by an individual to establish his right to an office, and the audit and payment thereof are unlawful. Supervisors v. Ellis, 59 N. Y. 620. § 506. Torts. See ante, '-Town Charges;" "Torts." Services in criminal cases, for which no compensation is specially provided by law, may be audited at such sum as the board of super- visors shall allow. 3 E. S. 2578, § 4, 380 Supervisors' Mau-ual. § 507. Court-Rooms and Otber County Prop- erty, — The necessary expense incurred in keeping in repair and in a condition for use the court-rooms which the county is required to provide, or the property of the county, is a county charge. People T. stout, 23 Barb. 349 ; 4 Abb. 22 ; 13 How. 814. This includes for court-rooms, convenient furniture, attendants, lights, fuel, and stationery. If the supervisors neglect so to do, the court may order the sherifE to make the requisite provision ; and the expense incurred by him in carrying the order into effect, when certified by the court, is a county charge. Code of Civil Procedure, § 31. The expense of providing the surrogates' courts with room, fuel, lights, and stationery is a county charge. Id. ■ If the supervisors have provided a proper office and furniture for the surrogates' office, they cannot be conipelled to pay for any other. People, ex rel. Westbrook, v. Supervisors, 34 Hun, 599. Jails are included. 2 R. S. 927. § 508. Jail Furniture, necessary for a jail, is a county charge. Schenck v. Mayor, 67 N. T. 44. ■ § 509. Counsel. — Services rendered as counsel for the board of supervisors are a county charge. §510. Counsel, to assist district attorney in an imporant criminal action, or in a capital case when approved by the county judge, in writing, are a county charge Laws of 1882, chap. 196; Laws of 1874, chap. 323; 2 E. S. 972. or counsel designated or appointed by the governor or attorney-gen- eral, at the request of the district attorney to assist him on such trials, the cost and expenses therefor, certified by the judge presiding at such trial, are a county charge UDon the county in which the indict- ment was found. Id. §511. Counsel assigned by the court to defend a prisoner on the trial of an indictment, his services are not a county charge. People, ex rel. Brown, v. Supervisors of Onondaga Co., 8 How. (N. S.) 1; People, ex rel. Ransom, v. Supervisors, 78 N. T. 622, and cases cited. § 5 1 2. Counsel employed by the superintendent of the poor in bastardy proceedings are a county charge. Neary v. Robinson, 98 N. T. 81. Auditing of Aooounts. 281 § 513. Excise CommissionePS.— The compensation of excise commissioners at $3 per day, while in session, is a county charge in counties where the support of the poor is a county charge ; Laws of 1874, chap. Hi, § 1, as amended by Laws of 1886, chap. 459 ; 3 B. S. 1990. in other counties it is a town charge. Id. § 514. Coroners. — All items of coroner's compensation are county charge, to be audited and allowed by the supervisors. Laws of 1873, chap. 833 ; 3 B. S. 2587. Before auditing and allowing the account of a coroner the board of supervisors must require from him a statement in writing of any money or other property found upon persons on whom inquests have been held by him, verified by his oath, to the effect that the state- ment is true, and that the money or property mentioned in it has been delivered to the legal representatives of the deceased or to the county treasurer. Code of Criminal Procedure, § 788. § 515. Pbysicians. — Services of a physician, rendered by order of the district attorney in making a chemical examination or analysis in aid of an inquiry into a case of alleged poisoning, are a county charge. People, ex rel. Sherman, v. Supervisors, 30 How. 173. If a coroner employs two competent physicians to make a post- mortem examination and dissections, and to testify to the same, the compensation therefor is a county charge. Laws of 1873, chap. 833 ; 3 B. S. 2586. § 516. Coroner's Jurors.— Fees of, are county charge. Laws of 1873, chap. 833 ; 3 E. S. 2587. Not to exceed $1 per day. Id. But the coroner holding such inquest and summoning said jurors shall make report to the next succeeding board of supervisors after every such inquest of the names of such jurors, and the term of service of each, and upon what inquest rendered, on or before the third day of the annual session in each year. Id., § 4. §517. Jurors* — Expense of grand and petit jurors are a county charge not exceeding per day $2 and mileage. Code of Civ. Pro., § 3314. 36 382 SuPEEYisoEs' Manual. If trial jury serve more than thirty days in a trial, court may order extra compensation. Id., § 3315. § 518. Jurors. — Expense of food for, during trial, is a county charge. Id., 8 3315. § 519. liUnaitics. — When county charge. See post, "Lunatics." § 520. Idiots and. Blind. — When a county charge. See post, ' ' Idiots and Blind " § 531. Orphan Asylums. See post, ' ' Orphans " § 522. Militia— Armories, etc.— What expenses are county charge. See post, "Military." § 523. Moneys Necessarily Expended.— A county is not relieved from liability for money expended by a county officer in executing his official duties, by the fact that such duties are imposed by special laws, and that no pecuniary benefit inures to the respective counties from their execution. People V. Supervisors of New York, 82 N. Y, 473. Moneys are " necessarily expended " within the meaning of sub- division nine of section three of the statute above cited, when the expenditures are not only needful and proper as contradistinguished from such as are needless and improvident, but also reasonable, ap- propriate and customary in the execution of the particular official duty. Expenditures properly incurred by a district attorney in prose- cutions for penalties are within the protection of the statute. Id. The fact that there are no funds in the county treasurer's hands to meet expenses necessarily incurred by a county officer is no reason why the board of supervisors should not audit such an account, though it might necessarily delay the payment. They may be compelled to do so by mandamus. Hasbrouolc T. Supervisors of New Yorlj, 22 How. 71. Auditing of Accounts. 283 District attorneys are county officers, and money necessarily ex- pended by them in the discharge of their official duties, in the absence of provisions for specific compensation, are chargeable to the county. Id. As the supervisors are authorized to commence suit, although they misjudge in regard to the merits of their cause of action in a particular case, the fair charges of the attorneys and counsel employed by them are a legal demand against the county. Gillespie v. Broas, 23 Barb. 370. § 524. Refei:*ee's Fees. — The referees appointed to assess damages for laying out a highway at $2 per day are a county charge when the determination of the highway commissioners is reversed. 1 E. S. 849, i 9. § 525. Superintendent of tlie Poor, and Sub- ordinaite Officers. — Such boards of supervisors shall have the power, and it shall be their duty, to audit the accounts of the superintendents of the poor of the county, and to examine the ac- counts of subordinate county officers. Laws of 1869, chap. 855. Section 1. The boards of supervisors of the several counties of this State are hereby authorized to make such regulations and requirements concerning the keeping of poor accounts, and disbursements by overseers of the poor, and their report to town auditors, and also, concerning the keeping of poor accounts and disbursements and the manner of auditing bills presented to them and their report to the board of supervisors by county superintendents of the poor, as the efficiency of the service and the protection of the interests of the public may require, all such rules, regulations and amendments thereto, to be adopted by such boards of supervisors at a regular session of the board. Laws of 1886, chap. 355. This act does not apply to Bichmond county. See Neary v. Robinson, 98 N. Y. 81. § 526. Account and Report of Superintend- ent of tbe Poor. To THE Honorable the Boaed ov Supkkvisobs op the County of Oneida: The undersigned herewith submits his annual report of the expenditures and cost of maintaining the indigent poor under his charge, custody, and control for the year ending October 31, 1885. DEBITS. FOR SUBSISTENCE. Groceries $6,576 39 Flour 4,319 16 Meats 9,695 30 Butter and cheese 743 44 Vegetables 757 50 Meal 809 50 $22,901 39 284 SuPBRVisoBS' Manual. CLOTHING. Dry goods $3,344 69 Men's clothing 1,228 75 Hats and caps 73 10 Boots and shoes 592 50 HOUSE FUKNISHING. Crockery $582 24 Miscellq,neous house utensils 332 39 $5,189 04 904 63 CONTINGENCIES. Hardware $488 24 Medicines 863 85 Coal 4,997 89 Miscellaneous 55 90 Beef packing barrels 336 50 Soap and soap stock 274 32 Transporting State pauper to New York 18 00 FARM. utensils $277 88 Blacksmithing 359 57 Wagons, sleighs and repairing 382 45 Sundries 197 52 Phosphate and manure ^ . . 331 08 BALABIES. Physician $800 00 Attendants 7,449 03 CASH. Transferring patients to Utica, Syracuse, Newark and Amityville •. . $108 85 Postage ■ 40 20 Telephone 55 50 Sundries 33 50 Freight 99 86 6,939 70 1,848 50 LIVE STOCK. Cattle $1,547 60 Oxen and horses 607 50 Hay 363 72 Straw 877 58 Feed 2,737 25 Sheep and lambs 433 00 Poultry 162 89 6,621 54 Transportation of paupers i 459 33 8,249 03 331 91 Total $52,874 Auditing of Accounts. S85 CREDITS. Amount of appropriation by last board $15,000 00 Amount received and due from pay patients 4,097 44 Amount received and due from State board of charities. . . 4,535 70 $23,633 14 SALES FROM FAEM. Hides .' $764 45 Tallow 140 96 Sundries 330 70 Cash on hand 230 00 1,356 11 Balance deficiency to be provided for 37,885 61 Total $52,874 86 Amount received from State board of charities and paid over to the county treasurer $4,535 70 Whole amount of deficiency to be provided for $33,421 31 CASH. Sundry receipts. . . $4,301 85 Transferring patients to Utica, Syracuse, Newark and Amityville ; $103 86 Postage 40 20 Telephone 55 50 Freight and express 99 86 Sundries 22 50 Paid county treasurer 3,759 94 Cash on hand 220 00 4,301 85 STATISTICS. Number on hand November last 483 Received during the current year , 476 Number born 10 969 Number discharged during the current year 378 Number died 69 Number bound out 10 Number absconded 10 Number remaining November 1, 1885 502 969 Average cost per week, $1.46 9-16. Number weeks' board, 29,239. Number in county house 151 males, 91 females 343 Number in asylum 100 males, 160 females 260 Total - . 502 286 SupEEvisoRs' Manual. Names of State paupers on hand October 31, 1885: James Blanchard, Mary E. Kelsey, and so on. Total, 46. Names of incurable insane whose maintenance is partially or wholly contributed by their friends: Martha Braman, and so on. Total, 31. Articles of clothing and bedding manufactured at the Oneida county alms- house during the current year ending October 31, 1885: 1,318 chemises, 180 waists, and so on. PRODUCTS OP FAKM DDRING THE CTIRBENT YEAR. 6,478 lbs. butter, 22c 180 tons hay, $13 5 tons straw, $7 40 tons corn fodder 1, 235 bush, potatoes, 40c .... 150 bush, onions, 60c 50 bush, cucumbers, $1.30. 100 bush, tomatoes, 35c 50 bush, apples, 60c. , 780 bush, carrots, 35c 1,325 bush, beets, 50c 750 bush, sweet turnips, 40c. 800 bush, flat turnips, 35c. . . 150 bush, peas, 50c 350 bush, oats, 40c . - 20 bush, beans, $1.50 340 bush, corn, 80c 135 bush, sweet corn, 65c .. . $1,425 16 3,160 00 85 00 340 00 490 00 90 00 75 00 35 00 30 00 373 00 613 50 300 00 75 00 75 00 100 00 30 00 192 00 81 35 13,500 heads cabbage, 3c 175 quarts strawberries, 10c. 380 quarts currants, 10c Summer squash 3 load pumpkins, $1 650 summer Hubbard squash, 3c Pie plant 9,265 lbs. beef, 3c 10,778 lbs. pork, 6c 1,350 lbs. veal, 6c Turkeys, chickens and eggs. Pigs 28,500 quarts milk, 2c 85,000 quarts skim milk, ^c. . $375 00 17 50 28 00 5 00 8 00 19 50 15 00 185 30 646 38 81 00 225 00 80 00 570 00 435 00 $8,984 59 Stock on Hand — 8 horses, 2 bulls, 9 heifers, 3 calves, 62 cows, 1 yoke oxen, 75 pigs, 77 hogs. Compensated Seeticbs — Physician, $800; book-keeper, $480; engineer, $480; baker, $300; attendants, $6,189.08; total, $8,349.03. All of which is respectfully submitted, THEO. S. COMSTOCK, Superintendent op the Poor. The vouchers accompanying this report, properly verified, numbered, folded and indorsed, should be presented with the books. § 521. Supervisors' Accounts* -The accounts of the members of the board of supervisors shall be made out in items, and verified as before provided. Laws of 1845, chap. 180, § 22; 1 K. S. 845. But no supervisor can act as a member of any standing commit- tee of the board having at the time under consideration any bill in which such supervisor shall be pecuniarily interested. Laws of 1S69, chap. 855, § 6. County of Oneida: To , Supervisor op the Town op 188 . 30. To annual salary as supervisor To making one copy assessment roll, written lines. To mileage to and from session once, . . . .miles at 8c Dr. AuDiTiiirG OF Accounts. 287 Oneida CocwTy, ««.; , being duly sworn, says tliat the items of the foregoing ac- count are correct; and that the disbursements and services charged therein have been in fact made or rendered, or are necessary to be made and rendered at the current session; and that no part thereof has been paid or satisfied. Sworn before me,. December ,188 In those counties where the compensation of members of the board is not a fixed salary therefor, the bill should be made per diem and the amount is at the rate of " $3 for each full day of twenty -four hours." § 528* Taxes. — The notices of unredeemed lands sold and advertised by the comptroller are a county charge. 2 R. S. 1028, s 61. Maps required by the comptroller preparatory to a sale of laifds for taxes are a county charge. 2R. S. 1025,^43. Copies of act relating to taxation transmitted to the county treas- urer by the comptroller, shall be distributed by the treasurer as fol- lows : Five copies to each town clerk. One copy to each assessor and collector. The expense of distributing is a county charge, a E. s. 1060, t j4. § 529. Form of General Account Ag-ainst County. The Countt of Oneida: Rome, September 30, 1885. To Jones & Howeb. Dr. 1885. Feb. 21, 1207 lbs. broken rice, at 6 cents $73 43 May 18, 2400 lbs. imported beans, 40 bushels, $3.15 86 00 June 10, 200 lbs. cod, at 6 cents 13 00 2 boxes whole cod, 900 lbs., at 6 cents 54 00 $334 43 {Add verification.) § 530. Accounts of Justices of the Peace. § 6. The bills rendered by justices of the peace for services in criminal proceedings shall, in all cases, contain the name and resi- dence of the complainant, the offense charged, the action of the justice on such complaint, the constable or officer to whom any war- 288 SUPEBVISOKS' Makual. rant on such complaint was delivered, and whether the person charged was or was not arrested, and whether an examination was waived or had and witnesses sworn thereon; and the account shall also show the final action of the justice in the premises. At any time within fifteen days after the board of town auditors of any town shall have filed with the town clerk thereof, the certificate of accounts audited, as required by law, any tax payer of said town may appeal from the action of said board of town auditors, in auditing the account of any justice of the peace, to the board of supervisors in the county. Such appeal shall be made by serving notice thereof in writing on the town clerk of the town, and on the clerk of the board of super- visors, within the time above limited. The said supervisors shall thereupon audit the accounts of such justice of the peace, and their decision in the auditing and allowing of said accounts shall be final. Laws of 1869, chap. 855, § 6, as amended by Laws of 1871, chap. 274. The accounts of justices and constables in these cases are audited as follows : § 531. 1. ToTrn drarg-esare to be Audited by tbe TO'WIl Boaz*d. — Any taxpayer may appeal to the board of supervisors, who then, and not till then, have power to audit them. § 532. 2. County Charges Therein are Au- dited by tbe County Board.— The rules for distinguish- ing what are town and county charges are as follows : First.. In all criminal cases, except felonies, the town wherein the offense was committed is chargeable with all the expenses, when the prisoner is tried before the justice. Second. But if the prisoner shall be bound over to the court of oyer and terminer, or court of sessions, or committed to jail, to await a trial in either of said courts, the costs of the proceedings had be- fore the single magistrate shall be chargeable upon the towns wherein the offense is committed, and audited by its board of town auditors, and after the person charged shall have been so bound over or com- mitted, the costs are chargeable to the county, and these latter only are audited by the board of supervisors. Third. If the offense charged is a felony, all the expenses are county charges and audited by the board of supervisors. Laws of 1845, chap. 180, as amended by Laws of 1847, chap. 455; 1 R. S. 846. A felony is a crime which is or may be punishable by either death or imprisonment in State prison. Penal Code, § 5. Auditing of Accounts. 289 Before auditing or allowing a justice's account he should be re- quired to present the report mentioned at section " 533 A," post. § 533A. To THE HONOSASLE THE BOARD OF STTPEKVISOHS OF County: November 1, 188 . I, , a justice of the peace of , county of , do hereby make my report to said board pursuant to chapter 404 of the Laws of 1863, as amended by chapter 341, Laws of 1864. I have not received any money on account of any fine or penalty or other mat- ter in which said county or said town has any interast since the date of my last re- port, filed with said board on the day of , 188 , (or since I assumed the duties of said office), except the following. Time when received. Name of person from whom received. Amount. On what account. There is now due from me and remaining unpaid on account of moneys which I am authorized to receive and which said county or town is interested no sums of money except the following: Total Justice of the Peace. 37 290 SuPBRVisoBS' Manual. AFFIDAVIT TO BE ATTACHED TO SAID REPORT. COUNTY,) ^ . TOTVN OP > ) " , being duly sworn, says he Is the person named in and who makes the foregoing report; that he has therein correctly stated the time when, the name of the person or persons from whom received; and the amount and ac- count on which the same was received; and that he has correctly stated all sums remaining due and unpaid on account of moneys which, he lias received and in which said town (or county) is interested. (Signed.) Subscribed and sworn before me, November . 188 §534. 1 FORM OF JUSTICE'S ACCOUNT. The Codntt of Oneida- To Justice of the peace, Dr., who resides at town of , The People vs. , Defendant. Complainant's name was Complainant resides at town of. Offense charged was On the information filed I issued a {Oimng the action of justice in the matter.) Warrant was delivered to Constable The defendant was arrested An examination of defendant was had Witnesses sworn on such examination were as follows : Defendant was {Oimng final action of justice in the matter.) To administering oaths, at ten cents To drawing an information 25 To taking deposition of witnesses on information To issuing warrant of arrest 25 To indorsing warrant from county of , .25 To warrant of commitment 25 To subpoena 25 To copies of subpcena for service, at ten cents ■ To filing To copy of ,,.,,,,., folios, at five cents ArmTiKG OF Accounts. 291 To certificate To drawing undertaking of bail 25 To taliing acknowledgment To days' attendance in hearing or examination To necessary adjournments To venire 35 To swearing witnesses, at ten cents To swearing jury 25 (And so on with each item.) Total I- TE OF NEW YO: Oneida County, STATE OF NEW YOKK, ) being duly sworn, says that he is the claimant above named; that the items of such account above set forth are correct, and that the services charged therein have been in fact made or rendered, or necessary to be made or rendered; that no part thereof has been presented to any preceding board of supervisors for audit, and no part thereof has been paid or satisfied; that he has duly made his report on fines, penalties and other moneys received by him in which said town (or county) is interested, to the board of supervisors of said county, at their annual session in 188 ; pursuant to chapter 404, Laws of 1863, and its amendments; and that he has paid over to said town (or county) all moneys which he is bound to pay over. (Signed) Sworn to before me, this day") of 18.. § 535. Accounts of Constables. See note to preceding section as to justices of the peace, and next section. FORM OP CONSTABLES' ACCOUNTS. County op Oneida : To , , Constable, Dr.. Residence The People vs. A. B. Warrant issued by Offense charged Offense committed in town of Defendant arrested at Distance actually and necessarily traveled to arrest said defendant going from to and returning. . . .miles. To serving (insert name of precept served) on said defendant at To taking said defendant into custody on mittimus To miles traveled in going from to (Utica or Rome jail, as the case may be) in order to deliver said defendant. To taking charge of jury. To keeping prisoners days. To notifying complainant, complainant's name was and he resides at The services herein were rendered by the direction of The said defendant was (discharged or committed or bailed as the case may be) by said magistrate. 292 Supervisors' Manual. Travel fees are to be computed from the place where mandate or process is served or executed to the place where it is returnable, unless a different rate is specially prescribed by statute; where two or more mandates are served or exe- cuted in one special proceeding, or against two or more persons in one action or proceeding, the constable is entitled, in all, to only ten cents for each mile neoes sarily traveled. Code of Civ. Pro., §§ 3322, 3323. A constable, who charges any traveling fees, miiat show 'by affldavit that the travel was necessary to perform the service with respect to which it is charged; that no more miles are charged for than were actually and in good faith traveled for that purpose; that he had, at the time, no other oificial or private business upon the route so traveled, and that the traveling fees are charged upon one mandate only, which must be attached or described in the affidavit. Id., § 3824. FORM OF ACCOUNT FOB SERVICE OP SUBPCBNA. The People vs. A. B. Snbpoena issued by Offense charged was , Number of names in precept Number of persons upon whom served Place where each witness was served was as follows; Number of miles actually traveled to make such service, going and returning, and not separate mileage for each witness Notifying complainant Precept returned to Offense was committed in town of at STATE OF NEW YORK, ) . Oneida Cotjntv, ) I (insert name of person making the affidavit), being duly sworn, do depose and say: That the items of the foregoing account are correct, and that said account, or any part thereof, has not been presented by me, or by any one in my behalf, to any preceding board of supervisors for audit; that the disbursements and services charged therein have been in fact made or rendered, and that no part thereof has been paid or satisfied; that the travel charged in serving the process in each of the above-entitled cases was necessary on the process on which it was charged, and that no more miles are charged for than were actually and in good faith traveled on the execution of such process; that at the time I executed said process I had no other private official business on such traveled route, and that the charge for going and returning is made only upon one process, which process is attached or described in this account and affidavit. (Signed) Sworn to before me, this day of ,"\ 188. . I C. D., f Justice of the Peace, Oneida Codstt, JST. Y j Auditing op Accounts. 393 § 536. To Publish Audits.— It shall be the duty of tlie boards of supervisors in each county in this State, annually to pub- lish in one or more public newspapers in such county, the name of every individual who shall have had any account audited and allowed by said board, and the amount of said claim, as allowed, together with the amount claimed, and also their proceedings upon the equalization of the assessment-roll. Laws of 1339, chap. 869; ^ V- S. 929. CHAPTER IX. THE BOARD OF SUPEEYISORS. Sec. 537. Of whom composed. Sec. 549. Code of rules. 538. Annual and special meetings. 550. Second code. 539. Annual meeting, how time there- 651. Order of business. for fixed. 652. Standing committees. 540. Special meetings. 553. Priority of business. 541. Quorum. 554. Chairman to preserve order. 542. Organization. 555. Vote of chairman. 543. Wno to act in the absence of the 556. Members entitled to vote. chairman. 557. Filling of blanks. 544. Proceedings when chairman de- 558. Entries of minutes. Clares a resolution lost or car- 559. Altering rules, ried illegally. 560. Committees. 545. Clerk. 561. When not to act on committees. 546. Reading clerk. 562. General powers and duties. 547. Janitor. 563. To appoint clerk, etc. 548. Rules of order. § 537. OfWhom Composed.— The board of supervisors are composed of the supervisors of all towns and wards in the county, except in New York ; Kings county has one supervisor at large. § 538. Annual and Special Meetings.— It is the duty of the supervisor of each town to attend the annual and every adjourned and special meeting of the board. §539. Annual Meeting — Hott Time There- for Fixed— Vote Required.— The board fix the time and place of holding their annual meeting, by a vote of a majority of all the members elected in the county. Laws of 1849, chap. 194; 2 R. S. 931. The annual meeting is generally on the Wednesday following the meeting of the board of county canvassers. §540. Special Meetings.— Special meetings may be called by the clerk of the board, at any time, on the written request of a majority of the board. Laws of 1838, chap. 314, 8 5; 2 R. S. 928. Meetings Must be Public— The boards of supervise ors shall sit with open doors, and all persons may attend their meetings. 2 R. S. 926. § 541. Quorum. — A majority of the supervisors of the county shall constitute a quorum for the transaction of business; and The Board of Supervisoss. 295 all questions which shall arise at their meetings shall be determined by the votes of the supervisors present. There are certain questions wUch require a majority of tlie members of the board elected, others two-thirda of those elected. See lja.wB,po8t. These provisions cannot be altered by a rule of the board. People, ex rei. Burroughs, t. BrinkerhoS, 68 N. Y. 2S9. § 542. Ox*gaiXlizaition — At the time and place appointed for holding the annual meeting the supervisors are called to order by the clerk of the preceding board, who calls the roll of the names of the supervisors elected. If any seat is contested, the one having the proper credentials from the town clerk or other proper town officers is entitled to his seat until the question is referred to a committee for investigation. The board can adopt or reject the report of such committee, and determine who is entitled to a seat. See note below. If the qiaestion has been tested by a court such adjudication de- termines the matter. If a quorum is not present an adjournment should be taken to such time as will enable the absent members to attend. Either a temporary or permanent organisation can be made. A caucus generally decides who the officers shall be, and also who shall make the proper motions therefor at the meeting of the board. This saves time and trouble. The clerk puts the motion pertaining to the chairman, which may be viva voce or by ballot, or on a call of the roll each supervisor rising and naming his choice for chairman. After a chairman is elected he puts the other motions as they are made, and the former clerk's duties are ended. The officers chosen in the permanent organization are : 1. A chairman, who shall preside at such meeting and in all other meetings held during the year. 2 K. S. 926. § 543. If He is Absent. — In case of his absence the members shall choose one of their number as a temporary chair- man. Id. 296 SuPEEVisoEs' Manual. §544. If a chairman declare a resolution lost, or carried, illegally, and refuse to cor- rect his error and to announce the resolution lost or adopted, as it should have been, a mandamus lies to compel him so to do. People, ex rel. Burroughs, v. Brlnkerhoff, 68 N. T. 259. even if a re-convening of the board is necessary for the purpose. Id. § 545. 2. A Clei:*!k. — The board, as often as may be neces- sary, shall appoint some proper person to be their clerk, who shall hold his office during their pleasure. 2 R. S. 927, § 9. The duties of the clerk are prescribed by law, and are given in full hereafter. § 546. 3. A Reading Clerk.— Some member is gen- erally chosen for convenience, as reading clerk, whose duty it is to read before the board aU resolutions offered, reports of committees and other communications presented. § 547. 4. A JaillitOX* is also generally chosen, some person outside of the board, whose duty it is to attend to and keep the rooms in order, act as messenger or page at the meetings of the board, etc. Other officers, at the pleasure of the board, may be appointed and their duties prescribed. § 548. Rules of Order. — A code of rules or regulations is generally adopted before proceeding further. If the former board had one that is satisfactory, it may be adopted, on motion, or a new set prepared by a committee. The board determine this question at their own pleasure. The board have power, by resolution, to be duly entered on their minutes of proceedings, and to be published therewith : " To make rules for the conduct of their proceedings, to compel the attendance of absent members at meetings of their respective boards, and for the maintenance of order and decorum at such meet- ings, and to enforce pecuniary penalties, not exceeding $50 for each offense, for the violation of such rules." See ' ' Codes, " next section. Laws of 1875, chap. 482, § 7. " To determine, unless the same shall have been determined by a court having jurisdiction thereof, upon the returns of the proper The Board of Supertisoes. 297 certifying oflScers, and upon such other testimony famished to them as would be competent in a court of law, all cases of contested membership in their respective boards, and, when so determined in any case, the decision shall be conclusive as to the right of the par- ties to the contest." A rule of the board contrary to an express statute has been held to be void. People, ex rel. Burroughs, v. Brinkerhall, 68 N. T. 256. ~ What efEect the provision of section 6, chapter 48S, Laws of 1875, would have in such cases does not seem to have been yet decided. Among the rules adopted by the board of supervisors of Westchester county was one providing that a motion for reconsideration might be made by any mem- ber, but that no such motion should be in order unless made on the same day or on the next day following the decision proposed to be reconsidered, unless by unanimous consent. On January 3, 1874, a resolution was offered in the board, appointing one Kinch its librarian. The resolution was amended by inserting the name of the relator for that of Kinch, and, as so amended, it was adopted. On January 3, a motion to reconsider this resolution was carried; on January 4, the resolution was reconsidered and lost; on January 7, a resolution appointing Kinch librarian was adopted. Sdd, that the board had power to reconsider and rescind the resolution by which the relator was appointed its librarian, and to thereafter appoint Kinch to that office. People, ex rel. Birch, v. Mills, 32 Hun, 459. § 549. Code of Rules — First. 1. The board shall assemble at such times as they may determine at a previous session, or upon call of the chairman; and when so called, shall be at the hours of ten o'clock, A. M., and two o'clock and seven o'clock, p. M. 2. The chairman shall preserve order at the sessions and have power to call any member of the board temporarily to the chair, and shall appoint all committees of the board, unless otherwise specially ordered. 3. A member desiring to speaJi or present any subject-matter to the board shall rise and address the chair, and shall not further proceed until recognized by the chair, and awarded the floor for such purpose. 4. No debate shall be in order until the pending question shall be stated by the chair. 5. When two or more members arise to speak at the same time, the chair shall determine which is entitled to the floor. 6. Any member upon being called to order shall take his seat, and shall remain therein until the board determine the point raised, and if the call shall be sus- tained, he shall not further proceed except in order, and by permission of the board. 7. Any resolution which by its terms calls for the appropriation of money for any specific object or purpose shall be read, for the information of the board, at least one session prior to its being put upon its passage, upon the request or motion of any member thereof. 8. Every member who shall be present when any vote upon a question is taken shall vote upon the same unless excused by the board, or unless he has a direct interest in the result thereof. 9. No motion for the reconsideration of the vote upon any question shall be entertained unless moved by one who voted in the majority upon such question, nor unless such motion be made vrithin three days (upon which sessions of the board shall be held) subsequent to such vote having been taken. 10. A motion for the reconsideration of any question having been made and decided in the negative, no proposition for further reconsideration shall be entertained. 38 298 SuPEKVisoKs' Manual. 11 The " previous question " shall he as follows: " Shall the main question be now put 1 " and until it is decided shall preclude all amendments or debate. When, on taldng the previous 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 matter under consideration, but when amendments are pending, the question shall first be taken upon such amendments in their order. 12. The ayes and nays shall be taken upon any question on the demand of two members, and every member within the railing shall vote when his name is called, unless excused by the board therefrom. 13. At each session, tlie business shall be: 1st. Reading the minutes of the last preceding session. 3d. The presentation of petitions and communications. 3d. Reports of committees. 4th. Motions and resolutions. When a question shall be under consideration, no motion shall be received except as herein specified, which motions shall have precedence in the following order: 1. An adjournment, or recess of such session. 3. For the previous question. 8. To lay on the table. 4. To refer to standing committee. 5. To refer to select committee. 6. To amend. (The first three motions are neither amendable nor debatdble.) 14. All resolutions offered shall be in writing, and shall be entered at length upon the journal. 15. The question of concurrence with the report of any auditing committee shall be laid upon the table until the next succeeding meeting of the board, upon the request or upon niotion of any member of such board. 16. These rules shall not be amended except upon notice of at least one session of the board previous thereto, and upon a day succeeding such notice; nor shall they be suspended except in special cases, and then only upon receiving the aflSrm- ative vote of two-thirds of all the members of the board. § 550. 1. Second Code. 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 mistake therein may be corrected by the board. § 551. 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 motions. 5. Unfinished business. 6. Special orders of the day. § 552. 3. Standing' Committees. Standing committees shall consist of, three; except the equalization committee, which shall consist of nine members, and sliall be appointed on the following subjects, to-wit : 1. Sheriff and jailer. 2. County judge and surrogate. 3. Coanty justices. The Board of Supekvisoes. 899 4. County clerk. 5. Lunatic and other asylums. 6. Loan officers and coroners. 7. Capital police. 8. City constables — First assessor district. 9. City constables — Second assessor district. 10. City constables — Third assessor district. 11. Constables of north assembly district. 12. Constables of south assembly district. 13. Miscellaneous accounts. 14. District attorney. 15. House of industry. 16. County treasurer. 17. Finance. 18. Equalization. 19. Unfinished business. 20. Law committee. 21. County buildings; other than those embraced in the fifth and fifteenth subdivisions of this rule. 22. Printing. 23. Refunding committee. 24. Military. And it shall be the duty of each of the several committees to inquire into the matter indicated by its name, and report thereon to this board as soon as may be, and at least two days before the last day of the annual meeting, and also any in- formation and any resolution which it may deem conducive to the public good. § 553. 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. § 554. 5. Cbairman to Preserve Order. The chairman to preserve order and decorum, and decide all questions of order, which decision shall be final, unless an appeal is taken to the board. On an ap- peal from the decision of the chairman, he shall have the right in his place to as- sign his reason for his decision. He shall also have the right to substitute any member to perform the duties of the chairman, but such ^substitution shall not extend beyond two days, unless by leave of the board. § 555. 6. Vote of Cliairiiian. When the board is equally divided, including the chairman's vote the question shall be deemed to be lost. 7. Order. When the chairman is putting a question, no member shall walk across or out of the room. 8. Order of Speaking^. A member rising to debate, to give a notice, to make a motion or report, or to present a petition or other paper, shall address the chairman, and shall not pro- ceed further until recognized by him. 300 SuPERVisoKs' Manual. 9. Members Entitled to Speak. No member shall speak more ttan twice, nor more than five minutes to the same general question, without leave ot the board. 10. Order and Silence. While a member is speaking, no member shall entertain any private discourse, or pass between him and the chair. 11. Calls to Order. If any member, in speaking or otherwise, transgresses the rules of the board, the chairman or any member may call to order, in which case the member so called to order shall immediately sit down, unless permitted to explain. § 556. 12. Members Entitled to Vote. Every member who shall be present when any question is stated from the chair, shall vote thereon, unless excused by the board, or unless he be directly interested in the question, in which case he shall not be allowed to vote. 13. Manner of Presenting: Petitions. Every member, previous to presenting a petition or memorial, shall indorse on the same the subject to which it relates, and add his name: the clerk hands his name to the chairman, who shall state the substance thereof , after which he shall put the question on the disposition of said petition or memorial. 14. Motions and Resolutions. Every motion or resolution 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 of the class of motions embraced in rule 18, shall be reduced to writing, if the chairman or any member desire it. 15. "WitlidraTral of Motion. After a motion is stated by the chairman, it shall be deemed to be in the pos- session of the house, but may be withdrawn at any time before a decision is made or an amendment adopted, 16. Divisions of Questions. If the question in debate contains 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. § 557. 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. The Boakp of Supervisors. 301 18. Motions, Wben Receivable. When a question is under debate, no motion shall he entertained, unless for an adjournment of the hoard, for the previous question, to postpone indefinitely, to postpone to a certain day, to lay it on the table, to commit it, to amend it; these several motions shall have precedence in the order in which they are here stated. 19. A motion to lay a question on the table shall be decided without amendment or debate, and a motion to postpone a question indefinitely, or to adjourn to a day certain, until it is decided, shall preclude all amendment of the main question. 20. Previous Question. The "previous question" shall be as follows; "Shall the main question now be put?" and, until it is decided, shall preclude all amendment and debate. When, on taking the previous question, the board shall decide that the question shall not now be put, the main question shall be considered as still remaining un- der debate. The main question shall be on the passage of the resolution or other matter under consideration. 31. Adjournment. A motion to adjourn the board shall always be in order, and decided without debate. § 558. 32. Entries on Minutes. In all cases where a resolution or motion shall be entered on the minutes, the clerk shall also enter the name of the moving member. 23. Committee of the Whole. In forming a committee of the whole board, the chairman shall leave the chair, and appoint a chairman to preside. 24. Rules for that Committee. The rules of the board shall be observed in the conmiittee 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 decid£d without debate. 25. Motions to Reconsider. No motion for reconsideration, except by unanimous consent, shall be in order, unless on the same day, or on one of the three days of session following that on which the decision proposed to be reconsidered took place, nor unless one of the majority shall move such reconsideration; and a motion for reconsideration, being put and lost, shall not be renewed; nor shall any vote be a second time reconsid- ered without unanimous consent. , § 559. 26. Altering* Rules. No standing rule or order of this board shall be rescinded, suspended or changed, nor any rule or order added thereto, unless it be by unanimous consent, or with- out one day's notice being given of the motion therefor; and such notice shall in all cases state specifically the object of the suspension. 302 SuPEKVisoKs' Manual. 27. Excuse from Voting. Every member requesting to be excused from voting may make a brief and ver- bal statement of the reason for making sucli request, and the question shall be talceu without further debate. 28. The chairman shall, with the concurrence of the board, appoint all commit- tees except where the board shall otherwise order. 39. Committees, on making reports, shall return to the clerk all the papers re- lating thereto. 30. All reports of committees may be read by the members making them, when called in their order, and then be presented to the board; but the board may dis- pense with the reading thereof. 31. All reports of standing committees on the auditing of accounts and the report of the equalizing committee shall lie over one day at least before being acted upon. 33. All reports, resolutions and other matters laid on the table may be called therefrom under subdivision four of rule second, in the order of business. The " first " set of rules have been found suflSicient for all practical purposes. § 560. Committees.— The standing committees are ap- pointed as the rules prescribe, either by the chairman or the board. One set of them are named in rule 3 of the second code above. The practice varies in different counties. Some counties have the following: STANDING COMMITTEES. 1. On form of assessment-rolls. 3. On footing of assessment rolls. 3. On accounts in the department of the sheriff. 4. On accounts of justices and constables. 5. On miscellaneous accounts. 6. On accounts connected with coroners' inquest, etc. 7. On printing and stationery. 8. On accounts connected with the county buildings. 9. On accounts connected with the support of the poor. 10. On accounts of supervisors as such. 11. On erroneous assessments. 13. On erroneous taxes. 13. On military affairs. 14. On uncollected resident, school and highway taxes. 15. On roads and bridges. 16. On judiciary. 17. On legislation. 18. On State loans. ' 19. On settlement with county treasurer. 30. On interment of deceased soldiers and sailors. 31. On incorporated companies. 33. On State lunatic asylum. 33. On grand jury lists. 34. On orphan asylums. 35. On ratio and apportionment of taxes. 26. On rejected taxes. 37. On equalization. § 561. Wlien Not to Act on Committees.— ISTo supervisor shall act as a member of any standing committee of the board of supervisors having at the time under consideration any bill in which such supervisor shall be pecuniarily interested. Laws of 1869, chap. 855, § 6. The Boakd of Supervisors. 303 § 562. General Powers and Duties.— Powers of a County, how Exercised.— The powers of a county as a body politic can only be exercised, by the board of supervisors thereof, or in pursuance of a resolution by them adopted. 2 E. S. 924, § i. The proper mode by which a board of supervisors renders itself legally liable is by resolution entered in its minutes. Its clerk is to make entries of all resolu- tions or decisions on questions concerning the raising or payments of moneys. 2 R. S. 927, § 9: Chemung Canal Bank v. The Supervisors of Chemung, 5 Denio, 523; People, exrel. Masterson, v. Gallup, 12 Abb. N. C. 64. Powers are Limited by Statute. The supervisors have only such powers as are conferred on them by statute. Unless some statute expressly or by necessary implication authorizes them to act, they have no right to act. When they confine themselves within the limits so prescribed their acts are valid, and no matter how much they err in judgment they are not responsible for such acts; but if they go beyond these limits, their actions have no more validity than those of other individuals, and they become personally liable therefor. People, em rel. Merritt, v. Lawrence, 6 Hill, 244 ; Supervisors v. Ellis, 59 N. T. 620 ; Gnenmng Canal Bank v. Supervisors, 5 Denio, 517. They cannot act upon what they think the law ought to be, nor can they acquire jurisdiction by asserting it. "Jurisdiction" means the limit within which power may be exercised, and is given by the statutes. Any act of a tribunal beyond its jurisdiction, whether it be outside of its terri- torial jurisdiction or beyond its powers^ is null, void, and of no effect whatever. Not only is the act void, but, if injury is the result of such action, the ones who thus act are personally liable therefor. It is quite important, therefore, for supervisors to know what they cannot do, but it is equally important to know what they must do: because, " if any super- visor shall refuse or neglect to perform any of the duties which are or shall be required of him by law as a member of the board of supervisors, he shall, for every such offense, forfeit the sum of $350." 2 R. S. 927, 816. See cases, evpra; People, ca; rel. Tracy, v. Green, 47 How. 382. A supervisor, by voting against allowing a claim which a statute imperatively requires the board to allow, subjects himself to this penalty; or if he neglect or refuse to perform the duties required by law, he is liable, whatever may have been the motive which influenced him. Morris v. People, 3 Denio, 881. Thus where a board neglected to raise money for the erection of public build- ings, which money they were required by law to raise, the supervisors were held liable, although previous boards had been guilty of the same neglect. Caswell V. Allen, 7 Johns. 63. Where they are required to " audit and allow " the accounts of a class of public officers for their salaries, they have no discretion to exercise, but must allow the salary as fixed by law. Where such an account was presented to the board and was not audited, the resolution for its allowance being lost, each member voting against it is liable to the above penalty. Morris v. The People, 3 Denio, 381. If the facts of such refusal are undisputed, the liability of the member is a con- clusion of law; the judge need not submit the question to the jury. Id. See, also, In re Murphy, 60 How. 258. 304 SuPBRvisoBs' Manual. Where tliey neglect to perform any duty required by law, mandamus lies to compel them to meet again and perform it. People, ex rel. Soott, v. Supervisors, 8 N. Y, 317. Boards of supervisors cannot bind their counties by an act not within the limits of the express powers conferred upon them by statute. They cannot allow a claim on any notions of their own as to its equity. Chemung Canal Bank v. Board of Supervisors of Chemung Co., 5 Denio, 517. The action of the board of supervisors in attempting by resolution to delegate to a committee composed of five of its members the right to locate and purchase a site for the "Children's Home," where, in their judgment, the interests of the county would be best subserved, and in their discretion to incur indebtedness upon the county therefor, and for the erection of a building on such site, with all other and further action whether by the board or by the committee, having in view the carrying into effect the resolution, is without sanction of law and void. People, ex rel. Kimball, v. Supervisors, 25 Hun, 131. § 563. To Appoint Clerk, etc.— Boards of Bupervisors shall as often as necessary, appoint some proper person clerk, who shall hold his office during their pleasure. Seeposi, chapter X. CHAPTER X. CfENEBAL STATUTES RELATING TO THE BOARD OF SUPERVISORS. Sec. 564< Revised Statutes. 565. Laws of 1838, chap. S14. 566. Laws of 1839, chap. 369. 567. Laws of 1848, cbap. 164. 568. Laws of 1849, chap. 194. 569. Laws of 1880. chap. 336. 569a. Laws of 1855, chap. 249. 570. Laws of 1858, chap. 190. 571. Laws of 1369, chap. 855. 572. Laws of 1875, Chan 251. Sbc. 573. Laws of 1875, chap. 482. 574. Laws of 1879, chap. 275. 575. Laws of 1880, chap. 175. 576. Laws of 1882, chap. 317. 577. Laws of 1883, chap. 346. 578. Laws of 1885, chap. 160. 579. Laws of 1886, chap. 173. 579a. Laws of 1886, chap. 316. 580. Laws of 1886, chap. 355. 581. Laws of 1886, chap. 644. Digest of decisions imder the above acts. Giving the more important cases, not mentioned elsewhere in this book, Sbc. 582. Under Revised Statutes. Sec. 685. Under Laws of ] 868, chap. 442. 583. Under Laws of 1838, chap. 314. 586. Under Laws of 1869, chap. 855. 584. Under Laws of 1849, chap. 194. 587. Under Laws of 1875, chap. 482. Taxes. h Btatement of the amount of stssessment for each county, as fixed by the hoard of equalization (the State board) shall be certified by said board and deposited in the office of the comptroller as soon as completed, and before the tenth day of October in each year. The comptroller shall immediately ascertain from this as- sessment the proportion of State tax each county shall pay, and send a statement of the amount by mail to the county clerk and the chairman and clerk of the board of supervisors of each county. If the name or residence of the chairman or clerk of the board of supervisors shall be unknown to the comptroller, he may Inclose such statement in an en- velope addressed to him by his name of office, and directed to the county town of the county. The county clerk shall file the statement received by him in his of- fice, and immediately send a copy thereof to the chairman of the board of super- visors of the county. Laws or 1859. chap. 312, § 8; 2 R. S. 1000. The amount of State tax which each county is to pay, as so fixed and stated by the comptroller as aforesaid, shall be raised and collected by the annual collec- tion of taxes in the several counties, in the manner now prescribed by law. Id., §9. The moneys necessary to defray the county charges of such county shall be levied on the taxable property in the several towns in such county, in the manner prescribed in the thirteenth chapter of this act. And in order to enable their re- spective county treasurers to pay such contingent expenses as may become pay- able from time to time, the boards of supervisors of the several counties shall aimually cause such sum to be raised in advance, in their respective counties, as they shall deem necessary for that purpose. 2 R. S. 969. § 5. If the board neglect or refuse to include and assess such taxes, mandarriMS lies to compel them to do so. Anmud and SpeoiaZ Meetings. The supervisors of the several cities and towns in each of the counties of this State shall meet annually in their respective counties for the dispatch of business 39 306 SuPERVisoKS' Manual. as a board of supervisors. They may also hold special meetings, at such times and places as they may find convenient; and shall have power to adjourn from time to time as they may deem necessary. 2 B. S. 926. § 564. The board of supervisors of each county in this State shall have power at their annual meetings, or any other meetings; 1. To make such orders concerning the corporate property of the county as they may deem expedient; 2. To examine, settle and allow all accounts chargeable against such county, and to direct the raising of such sums as may be necessary to defray the same; 3. To audit the accounts of town officers and other persons against their respect- ive towns, and to direct the raising of such sums as may be necessary to defray the same; and, See note A. 4. To perform all other duties which may be enjoined on them by any law of this State. 2 E. S. 926. (Quorum. A majority of the supervisors of any county shall constitute a quorum for the transaction of business; and all questions which shall arise at their meetings shall be determined by the votes of the supervisors present. Certain questions require two-thirds of all elected, and others the vote of a majority elected. See post. Meetings, Public. The board of supervisors shall sit with open doors, and all persons may attend their meetings. Chairman. They shall, at each annual meeting, choose one of their number as chairman, who shall preside at such meeting, and at all other meetings held during the year. In case of his absence at any meeting, the members present shall choose one of their number as a temporary chairman. Majf Administer Oath. Every chairman shall have power to administer an oath to any person, concern- ing any matter submitted to the board, or connected with their powers or duties. 2 R. S. 926. Clerk to be Appointed. Each board of supervisors shall, as often as may be necessary, appoint some proper person to be their clerk, who shall hold his office during their pleasure, and whose general duty it shall be : 1. To record in a book to be provided for the purpose, all the proceedings of the board; 3. To make regular entries of all the resolutions or decisions, on all questions concerning the raising or payment of moneys; 3. To record the vote of each supervisor on any question submitted to the board, if required by any member present; and, 4. To preserve and file all accounts acted upon by the board. Id. 927. General Statutes EBLATiiirG to Boabd of Supekvisoks. 307 The clerk shall receive a reasonahle compensation for his services, to be fixed by, the board of«Bupeivisors, and to be paid by the county. Id., g 10. The books, records and accounts of the boards of supervisors shall be deposited with their clerk, and shall be open, without reward, to the examination of all persons. Id., §11. Accounts to he Filed. It shall be the duty of the clerk to designate upon every account upon which any sum shall be audited and allowed by the board, the amount so audited and allowed and the charges for which the same was allowed ; and he shall also deliver to any person who may demand it, a certified copy of any account on file in his office, on receiving from such person six cents for every folio of one hun- dred and twenty-eight words contained in such copy. Id., 612. 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 expense of such counties ; but the sums expended in such repairs shall not exceed five hundred dollars in any one year. Id., § 13. This amount has been enlarged by subsequent laws. See Laws 1838, chap. 314, § 1, subd. 3, and Laws 1875, chap. 482, 8 1, subd. 1. SoUta/ry Cells. They shall also cause to be prepared within the jails of their respective counties, or elsewhere, at the expense of such counties, so many solitary cells for the reception of convicts who may be sentenced to punishment therein, as the court of common pleas of the county may direct. 2 R. S. 927, § 14. . Section 15 relates to the pay of supervisors, and is superseded by the Laws of 1875, chap. 483, § 8, post. Penalty Against Supervisor for Neglect of Duty. If any supervisor shall refuse or neglect to perform any of the duties which are or shall be required of him by law as a member of the board of supervisors, he shall, for every such offense, forfeit the sum of two hundred and fifty dollars. Id., § 16. The mayor, recorder and aldermen of the city of New York shall be the super- visors of the city and county of New York, and all the provisions of this article shall be construed to extend to them respectively except where special provisions inconsistent therewith, are or shall be made by law, in relation to the city and county of New York. Id., 928, § 17. § 565. laws of 1838, CHAP. 314. AN ACT to enlarge the powers of board of supervisors. Power to Raise Money. Section 1. The board of supervisors of each county in this State shall, in addi- tion to the powers now conferred on them by law, have power, at their annual meeting, or when lawfully convened at any other meeting: 2 R. 9. 928. 308 SuPEKVisoBs' Manual. IFor Bridges. 1. To cause to be levied, collected and paid, to the treasurer of the county, such sums of money as may be necessary to construct and repair bridges therein; and to prescribe upon what plan and in what manner the moneys so to be raised shall be expended. See decisions, ^os Mre Districts. ^ 34. To establish a fire district in any unincorporated village in this State, and to authorize such district to procure a supply of water, and to purchase apparatus for the extinguishment of fires therein, upon the petition duly verified and signed by more than one-half of the taxable inhabitants of said district whose names appear upon the last preceding assessment-roll of the town in which such district is lo- cated, as owning or representing more than one-half of the taxable property of the proposed district; and to provide for the assessment, levy and collection of the cost thereof upon such district, in the Same manner, at the same time, and by the 42 330 SuPBBvisoES' Manual. same officers as ttie taxes of the town in whicli such village is located are as- sessed, levied and collected. Added by Laws of 1885, chap. 489 ; 2 R. S. 948. Subd. 35 repealed by Laws of 1885, chap. 270. Division of School Commissioner Districts. 36. To divide any school commissioner district which contains more than two hundred school districts, and to erect therefrom an additional school commis- sioner district, and when such district shall have been formed, a school commis- sioner for said district shall be elected in the way and manner now provided by law for the election of school commissioner. Added by Laws of 1881, chap. 543; 2 K. S. 949. To Fix Time of Opening and Closing County Offices. 37. To fix and regulate the time for opening and closing the offices of all county officers who are required by law to have an office and to keep open the same dur- ing the secular days of the week, except Sundays and days known and designated by law as holidays. Added by Laws of 1882, chap. 113. Powers, when to be Exercised — Vote Requisite to Pass Resolutions — Form and Contents of Resolutions — To ie Published — Copies of Resolutions to be Filed — Evideiice — Compensation for Publishing. § 3. The powers hereby conferred (except as stated in section 7) shall be exercised by boards of supervisors at stated sessions to be fixed by them, or at special sessions to be called by a majority of their number, or to be held by ad- journment from a previous session. Every resolution proposing a change in the location of a county court-house, jail or clerk's office, and every resolution pro- posing action under any previous law wherein the assent of two-thirds of all the members of the board is required, shall require for its passage the assent of two- thirds of all the supervisors elected to the board, and every other resolution adopted in pursuance of this act shall require for its passage the assent of a ma- jority of all the supervisors elected to the board, to be ascertained by taking the yeas and nays, which shall be recorded in its journal of proceedings. And every resolution adopted in pursuance of the provisions of the first section of this act, and of any previous act conferring legislative powers on boards of supervisors shall be prefixed by a title concisely expressing its contents, following which shall be a reference to the law or laws from which the authority to pass the resolution shall be derived, and a statement of the vote, whether by two-thirds or a majority of all, by which it was passed, and in the cases where it is required that the resolution should receive the assent of the supervisor of the town to which it ap- plies, the fact whether or not it received such assent shall be also stated, and all resolutions so adopted shall be numbered in the order of their passage and certi- fied by the chairman and clerk, and, within six weeks after the close of each ses- sion, published in the newspapers in the county appointed to publish the session laws of the legislature. And an official copy of all such resolutions, duly at- tested by the signatures of the chairman and clerk, and by the official seal of the board, shall be filed in the office of the county clerk within one week after the close of any session, and an exemplified copy of any such resolution under the hand and seal of such county clerk, shall be presumptive evidence of the passage of such resolution, in all the courts of this State. The compensation to be paid for publishing such resolutions shall be fixed by the board of supervisors and paid for as a county charge. 2 R. S. 949. Resolution Authorizing Issue of Bonds. § 3. In every resolution of a board of supervisors authorizing the issue of bonds or other obligations, there shall be contained a provision requiring adequate security in addition to the security now required by law, to be given by the officer or by the board of officers authorized to issue them, for the faithful performance Geneeal Statutes Relating to Board of Supervisors. 331 of his or their duty in the issue of such bonds, and the lawful application of the funds arising therefrom, and the full accounting therefor, and of the funds which may be raised by tax for the payment thereof, which may come into his or their hajids annually, to the board of supervisors. Id. § 4. In every resolution of such board authorizing the issue of any bond or otier obligation of debt, the form of the obligation to be issued, the time and place of payment thereof, and the rate of interest to be paid thereon, not exceed- ing seven per cent per annum, shall be specified, and no bond or other obligation shall be sold by the county, or by any city, town or village, for less than the par value thereof. Id. § 5 probably repealed by Laws of 1885, chap. 160, which see. Id. 950. When Statute Law Conflicts. § 6. Whenever, in the exercise, by a board of supervisors, of any of the powers conferred by this act, any enactment shall be made which shall be in conflict with any existing statute law of this State, such law, or so much thereof as shall so conflict, shall, for the purposes of this act, be inoperative in the case or cases provided for by such enactment. Id. To Determine Contested Membership — To Make Rules, etc.—' To Determine News- papers for Publishing Election Notices, etc. — Com/pensation. § 7. County boards of supervisors shall also have authority, by resolution, to be duly entered in their minutes of proceedings, and to be published therewith: 1. To determine, unless the same shall have been determined by a court having jurisdiction thereof, upon the returns of the proper certifying officers, and upon such other testimony furnished to them as would be competent in a court of law, all cases of contested membership in their respective boards; and when so determined in any case, the decision shall be conclusive as to the right of the par- ties to the contest. 2. To make rules for the conduct of their proceedings, to compel the attendance of absent members at ni,eetings of their respective boards, and for the maintenance of order and decorum at such meetings, and to enforce pecuniary penalties, not exceeding fifty dollars for each offense, for the violation of such rules. 3. To determine, after the fifteenth day of November, eighteen hundred and seventy-five, except in the county of Kings, in what newspapers, not to exceed two, the election notices issued by the secretary of State, and the official canvass shall be published, and to fix the compensation for such publication. But in cases where such publication shall be ordered to be made in two newspapers such papers shall be of opposite political character. Id. § 8. For the services of supervisors, except in the counties of New Tork, Albany, Rensselaer, Kings, Oneida, Erie and Broome, at the sessions of their respective boards, each supervisor shall receive from the county compensation at the rate of three dollars per day for each day's actual attendance thereat, including the whole day of twenty-four hours; each supervisor shall also receive from the county for his services in making a copy of the assessment-roll of his town or ward, including the extension of the tax list, to be delivered to the collector or receiver of taxes, compensation at the rate of three cents for each written line for the first one hun- dred written lines on said roll and list, and two cents per line as aforesaid for the second hundred written lines, and one cent per line as aforesaid for all written lines in excess of three hundred; he shall also receive mileage at the rate of eight cents per mile for once going and returning from his residence to the place where the sessions of the board shall be held by the most usual route, for each regular or special session provided for by this act. No other compensation, fee, charge or allowance of any kind shall be made to any supervisor for his services, except such 332 Sppervisoes' Makual. as shall ba by law a town charge, and any supervisor who shall recRive or vote for any allowance in violation of tlie provisions of this section shall be deemed guilty of a misdemeanor and shall, on conviction, pay for the use of the county, such penalty as the court having. cognizance of such offense shall judge, not exceeding two hundred and fifty dollars. But nothing in this section shall forbid the pay- ment to any supervisor of his actual expenses incurred in any investigation or other duty which may be lawfully committed, to him by the board, and which shall require his attendance at any place away from where he shall reside, and five miles or more distant from the place where the board shall hold Its sessions, and all provisions of law inconsistent with this section are hereby repealed. As amended by Laws of 1886, chap. 63. In various counties the supervisors have an annual salary. §5T4, LAWS OF 1879, CHAP. 375. AN ACT to authorize boards of supervisors to appoint a commissioner or commis- sioners to receive and expend any moneys heretofore set apart or appropriated by any act or acts of the legislature of this State for highway or bridge pur- poses, and not yet expended, and to legalize any such appointment heretofore made. Commissioners to Expend State Appropriations for Highways. Section 1. In any case where by any act or acts of the legislature of this State, any non-resident highway taxes have been specially set apart or appropriated for the construction or maintenance of any roads or bridges, and any commissioner or commissioners appointed therefor, and where by reason of the expiration of the oflBcial life of the commissioner or commissioners so appointed to receive, expend, and account for said non-resident highway taxes, any balance or remainder so set apart or appropriated has not been so received or expended, it shall be lawful for the board of supervisors of the counties wherein said non-resident lands are situ- ated to appoint a commissioner or commissioners to receive and expend any such unexpended balance, under the same regulations and conditions for the faithful performance of his or their duties as were provided for in said original act or acts; and any act or acts of any board of supervisors appointing such commissioner or commissioners in anticipation of the passage of this act are hereby ratified and confirmed. 2 R. S. 951. ' §575. LAWS OF 1880, CHAP. 175. AN ACT conferring additional powers upon boards of supervisors for the laying out highways through unoccupied and unimproved tracts of land. What Boa/rds may Establish Highways — Ma/y Include Pa/HS of One or More Towns — Supervisors may Appoint Commissioners, Levy Taxes, amd Authorize the Bor- rowing of Money — Limit. Section 1. The board of supervisors of any county in this State containing more than three hundred thousand acres of unoccupied and unimproved forest lands, in addition to the powers now possessed by said board, is hereby authorized to establish separate highway districts in such county, for the purpose of laying out and constructing highways through such unimproved and unoccupied tracts of land in such county; such highway districts to be established upon the appli- cation of the owners of more than one-half of the non-resident lands to be included therein. Any highway district established under the provisions of this act shall consist of contiguous tracts or parcels of land and may include within Gbitebal Statcttes Relating to Board of Supbrvisoes. 333 its limits parts of one or more towns, and the same may be changed, altered or abolished at any time by said board of supervisors. The said board of supervisors shall have power to appoint a commissioner or commissioners to lay out and con struct highways in any such district and to prescribe their powers and duties, and may also direct the manner in which highway taxes shall be assessed, levied and collected upon the lands embraced iu any such district, and likewise the manner of expenditure thereof. The said board of supervisors may also authorize commissioners appointed under this act to borrow money on such terms as said board shall direct, but not exceeding the estimated amount of ten years' highway taxes upon the lands embraced within the district in which such loan is author- ized, and may, for the purpose of repaying any such loan, set apart and appropri- ate the highway taxes upon lands in any such district for a period not exceeding ten years from the time of making such loan. Id. 952. §576. LAWS OF 1883, CHAP. 317. AN ACT conferring additional powers on boards of supervisors. May Authorize State Hood to he Altered, etc. Section 1. The board of supervisors of any county may authorize and empower the highway commissioners of any town to alter, discontinue, widen or narrow, any road or public highway which shall have been laid out by the State within its boundaries, under the same conditions as would govern their actions in relation to public highways that have been l^iid out by legal authorities. § 3. This act shall take effect immediately. §577. LAWS OF 1883, CHAP. 346. AN ACT to provide for the construction, care, maintenance, preservation and repair of public bridges over streams or other waters forming the boundary lines of counties, and to apportion the expense thereof. Section 1. Each of the counties of this State shall be liable to pay for the con- struction, care, maintenance, preservation and repair of public bridges, lawfully constructed over streams or other waters forming its boundary line, not less than one-sixth part of the expense of such construction, care, maintenance, preserva- tion and repair. § 3. It shall be the duty of the commissioners of highways of every town in which a part of any such public bridge may be, to make and deliver to the super- visor of said town, on or before the first day of November iu each year, a state- ment, in writing, containing a description of said bridge, the whole expense in items incurred by said town during the year preceding for such construction, care, maintenance, preservation and repair, the truth of which statement shall be verified by the oath of one of said commissioners. § 3. It shall be the duty of the supervisor to whom such statement is delivered to present the same to the board of supervisors of the county in which such town is located, at its next annual session thereafter; and it shall be the duty of the said board of supervisors to levy upon the taxable property of said county a sum sufficient to pay such county's proportion of such expense, and the same, when collected.shall be paid to the conmiissioners of highways of said town, to be applied by them toward the payment of such expense. § 4. Should the board of supervisors of any county to which such statement is presented consider it equitable and just that such county should bear a larger proportion than one-sixth part of such expense, it may, iu its discretion, levy a larger amount on such county for such purpose, to be applied iu the manner afore- said, not to exceed, however, one-fourth part of such expense; but the whole 334 SuPERvisoKs' Manual. amount so levied for such purpose in any county in any year shall not be to exceed the sum of five thousand dollars, nor shall the provisions of this act apply to any such expense heretofore contracted. § 5. The intent and purpose of this act is to provide that the towns in which any free public bridge over streams or other waters forming the boundary line of counties may be located shall each pay not more than one-third part of such expense, and that the counties in which such bridge may be located shall each pay not less than one-sixth part thereof. § 6. The provisions of this act shall not apply to bridges between the county of Westchester and the county of New York. 55 7. All acts and parts of acts, so far as the same may be inconsistent with the provisions of this act, are hereby repealed, but nothing herein contained shall preclude any town from obtaining relief from counties for any such expense already incurred under the provisions of law heretofore existing, § 8. This act shall take effect immediately, See Laws 1875, chap. 482, § 1, subd. 4. §5T8. LAWS OP 1885, CHAP. 160. AN ACT to provide for changing the site of county buildings. Section 1. Twelve or more resident freeholders of any county may petition the board of supervisors of such county for the change of site of any county building or buildings. The petition shall describe the building or buildings the site of which is sought to be changed, and the proposed site therefor. Such petition, with a notice signed by the petitioners, to the effect that the petition will be pre- sented to the board of supervisors of such county at the next annual meeting, shall be printed at least once in each week for six successive weeks immediately preceding such annual meeting, in two newspapers of said county. ^ 2. If such petition and notice be presented to such boaJrd, with due proof of their publication, such board may, in its discretion, entertain such petition; and if two-thirds of all the members elected to such board vote in favor of a resolu- tion for the removal of the site of the building or buildings described in such petition to the site therein described, such resolution may be considered by the next board of supervisors at their annual meeting; and if two-thirds of all the members elected to such board shall also vote in favor of the resolution for such removal, such last-named board shall direct that such resolution, together with a notice that the question of such removal will be submitted to the electors at the ensuing general election, be published in at least two newspapers, published in said county, to be designated by such board, once in each week for six consecu- tive weeks immediately preceding such general election. Such resolution and notice shall be published accordingly. t; -3. The question of the removal of the site of such building or buildings shall thereupon be voted upon by the electors at such general election. The ballots in favor of such removal shall be in this form: " In favor of the removal of the site of the " (giving the name of the building or buildings). The ballots against such removal shall be in this form: "Against the removal of the site of the " (giving the name of the building or buildings). If two-thirds of all the ballots cast shall be in favor of the removal of the site of such building or buildings, the proceedings of such board of su pervisors shall be deemed ratified by the electors, and the change of the site of such building or buildings shall be made subject to the provisions of the next section. § 4. Notwithstanding any vote by a board oi supervisors and the electors to change the site of any building or buildings, as herein provided, the old site and building thereon shall be continued and used until a new building or buildings upon the new site have been provided and accepted by the board of supervisors. § 5. In any case where a special law shall have been passed, prior to the pas- sage o£ this act, providing for the purchase or sale of any site, or the location, erection, purchase or sale of any county building, or for the care and management thereof, no action shall be had by any board of supervisors which shall interfere with the full execution of such special law. ' General Statutes Relating to Boaed op Supebvisoes. 335 § 6. The counties of New York and Kings are hereby exempted from the pro- visions of this act. § 7. All acts and parts of acts providing for the removal of the site of any county building or buildings are hereby repealed. § 8. This act shall take effect immediately. §579. LAWS OP 1886, CHAP. 173. AN ACT to empower the boards of supervisors of the several counties of the State of New York to vote moneys for the erection, repairing or remodeling of monu- ments to the veterans of the late war of the rebellion. Section 1. The boards of supervisors of the several counties of the State of New York are hereby authorized and empowered, by a vote of two-thirds of all the members of such boards respectively, to raise and appropriate such moneys as such board deem necessary for the erection, within their respective counties of public monuments in commemoration of the veterans of the late war of the rebellion, and for repairing and remodeling such monuments. § 2. This act shall take effect immediately. § 579A. LAWS OP 1886, CHAP. 316. AN ACT in relation to the bonded indebtedness of villages, cities, towns and counties in this State, and to provide means for the payment and refunding thereof. Section 1. The present bonded indebtedness of any village, city, town or county in this State, including interest past due or unpaid, may be paid up or retired by the issue of new bonds for lil^e amounts by the board of trustees, mayor or common council, town board, board of supervisors or supervisor, or railroad commissioners or officer, or officers now having in charge according to law the payment of interest or principal on bonds herein proposed to be paid or retired respectively of such village, city, town or county; provided, however, that such new bonds shall be issued only when existing bonds can be retired by the sub- stitution therefor of such new bonds, or can be paid up by money realized on the sale of such new bonds, but where the said bonded indebtedness shall become due within two years from the issue of the said new bonds, then such new bonds may be issued or sold to provide money in advance, with which to pay up such existing bonds, when they shall become due and payable; and provide further, that such new bonds shall bear interest at a rate not exceeding four per centum per annum, payable semi-annually or quarterly. All existing bonds taken up by the substitution of such new bonds, or paid under the provisions of this act, and all new bonds and coupons, when paid up as herein provided, shall be immediately canceled as now provided by law, and a certi ficate executed by the officers issuing such new bonds shall be forthwith made and filed by them in the county clerk's office of the proper county, which shall state the amount of exist- ing bonds so canceled and of new bonds so Issued. This act shall not be so con- strued as to authorize the issue of new bonds to supersede or pay existing bonds which have been adjudged invalid by the final judgment of a competent court. The new bonds so to be issued shall be made payable^at any period or periods deemed advisable by the officers issuing the same, not less than one year nor more than forty years from their date; and shall bear date and draw interest from the date of the payment of existing bonds, or the receipt of the money to pay exist- ing bonds; and an amount not less than two per cent of the whole amount of said bonds so issued shall be made payable and shall be paid and retired, each and every year after the issue thereof, and said bonds shall be issued in no case at lesa than for their par value. 336 ScPEKVisoKs' Manual. § 3. The bonds issued under the provisions of this act when submitted* or sold to retire existing bonds, by any auihorized officers of any town, village, city or county, or their successors in office, shall be valid and binding on the town, village, city or county wherein they are issued, such bonds shall contain a recital that they are issued under the provisions of this act, and such recital shall be conclusive evidence in any court of the validity of said bonds and the regularity of their issue. § 3. All new bonds issued by any village, city, town or county in this State, under the provisions of this act, shall be exempt from taxation for town, county, municipal or State purposes, until the period when they are made payable. § 4. It shall be the duty of the railroad commissioners, supervisors and financial officers of towns, villages, cities and counties, having in charge the money received and collected, and responsible for the payment of the interest and principal due on bonds issued under this act, and they are hereby required to report annually to the board of supervisors of counties, the trustees of villages, and the mayor and board of aldermen or common council of cities, as the case may be, as now required by law, the sum due and payable the succeeding year, both principal and interest, on said bonds. t^ 5. It shall be the duty of the board of supervisors of counties, the trustees of villages, and the board of aldermen and the common council of cities, and they are hereby required to levy and collect in each year upon the towns, villages, cities or counties severally obligated, moneys sufficient to pay such interest when and as it shall fall due, and the principal of such bonds when and as the same shall become due and payable. § 6. Before the said commissioners, or either of them, shall enter upon the dis- charge of their duties under this act, they shall jointly and severally with two or more sureties execute to the siipervisor of said town or city a bond in the penal sum equal to one- fourth the amount to be issued by said town or city under and by virtue of this act, conditioned for the faithful discharge of their dutie^s as commissioners under this act, and existing laws, and for the just and honest application by them of all moneys, or bonds issued by them or coming into their hands as such commissioners. The sufficiency of said sureties shall be determined by the supervisor of said town or city, or the county judge of the county wherein said town is situated, or any justice of the supreme court, and shall be indorsed on said bonds. The said bond shall immediately thereafter be deposited with the supervisor or supervisors of said town or city, to be collected by him or his suc- cessors in office for the use and benefit of said town or city, in case the said com- missioners, or either of them, are guilty of such a breach of duty or malfeasance in office as to render said bonds collectible; and it is further provided, that any willful misappropriation or embezzlement or wrongful conversion of any said town bonds, or the moneys arising from the same, or the moneys to be raised by a sale thereof, as provided by this act, or of moneys to be raised by tax as aforesaid, to an amount exceeding .|1,000, shall be a felony punishable by imprisonment in the State prison for a term not exceeding ten years. g 7. This act shall take effect immediately, §580. LAWS OP 1886, CHAP. 355. AN ACT increasing the legislative powers of boards of supervisors. Section 1. The boards of supervisors of the several counties of this State are hereby authorized to make such regulations and requirements concerning the keeping of poor accounts, and disbursements by overseers of the poor, and their report to town auditors, and also concerning the keeping of poor accounts and dis- bursements and the manner of auditing bills presented to them and their report to the board of supervisors by county superintendents of the poor, as the efficiency of the service and the protection of the interests of the public may require, all such rules, regulations and amendments thereto to be adopted by such boards of supervisors at a regular session of the board. I 2. This act shall not apply to the county of Richmond. § 3. This act shall take effect immediately. * So in the original. Geneeal Statutes Eelatiitg to Board oe Supekvisoes. 337 §581. LAWS OP 1886, CHAP. 644. AN ACT to enable any county, city or town in the State of New Tork to lease its public buildings, or a part thereof, to posts of the Qraud Army of the Kepublic. Section 1. Any county, city or town in the State of New Tork is authorized to lease, for a period not exceeding five years, to any post of the Grand Army of the Republic established in such county, city or town, to be used by such post, any public building, or any part thereof, belonging to such county, sity or town, ex- cept school-houses in actual use as such, at a nominal rent to be fixed by the board of. supervisors of such county, or the board of aldermen of such city, or the board of trustees of such town. § 2. This act shall take efiect immediately. DIGEST OP DECISIONS Under the above acts giving the more important cases not mentioned elswhere in this book. § 582. Under Revised Statutes. AS TO TOWN CHABGES — BOARD MAY AUDIT. The claim was unliquidated. If the town auditors have not, the board of su- pervisors of the county have, ample power, and it is their duty to audit the accounts of town officers against their respective towns, and direct the raising 6f such sums as may be necessary to defray the same. If in a proper case, the town auditors or board of supervisors neglect or refuse to audit and allow a just and legal claim of a town officer, the pa^y has an ample remedy by mandamnii. Presbyterian Society of Eaoxboro t. Beach, 8 Hun, 644. ILLEGAL AUDITS. A board of supervisors has no power to audit and allow accounts not legally chargeable to their county, and such an audit is null and void; it may be disre- garded by the officers of the county, and is not binding and conclusive upon a succeeding board. The payment of such an account so audited is not a voluntary payment by the county; but an unauthorized act of its agents, and an action lies at the suit of the county to recover back the moneys paid. Board of Superviaora v. Ellis, 59 N. Y. 620. The provisions of the Revised Statutes declaring that a majority of the super- visors of a county shall constitute a quorum for the transaction of business, and that all questions arising shall be determined by a majority of the supervisors present, cannot be altered by a rule of the board. People, ex rel. Burroughs et al., v. Brinkerhoff, 68 N. Y. 256. The provision of the Revised Statutes authorizing a tax collector to levy an unpaid tax " by distress and sale of the goods and chattels of the person who ought to pay the same, or of any goods or chattels in his possession," refers to actual, physical, and not merely legal or constructive possession, and an actual possession by the consent of the owner, although unaccompanied by any owner- ship in the possessor, is a possession within the meaning of the statute. Hersee et al. v. Porter, 100 N. Y. 403. 43 338 SuPBKvisoES' Man-ual. § 583. Undex* Laws of 1838, Cbap. 314. BRIDGES. Where the board caused a portion of the money expended under its supervision in repairing a public bridge, which crossed a stream dividing two towns, to be levied upon the county, and the residue upon the two towns, held, that the tax was legally imposed. Hill V. Supervisors, 12 N. Y. 52. If the bridge is a county bridge, the county must pay for repairs. People, ex rel. Com'rs, v. Supervisors, 1 Hill, 50. The notice required by the third section applies to all persons applying for the imposition of a tax, but does not, it seems, restrain the board from acting on its own motion in raising money for necessary repairs of a county bridge. Id. § 584. Under La-vrs of 1849, Chap. 194. The question whether a town has been legally erected may be tested in an action in the nature of quo wa/rranto, against one claiming to exercise the office of super- visor of such town. People V. Carpenter, 24 N. Y. 86. The act of the board dividing a town and forming a new one from a portion thereof only described the dividing line; KM, that the uncertainty was cured by the reference in such act to the petition, etc. , upon which it was founded, and from which it appeared that the new town was to lie south of the line of division, and by proof aliunde that the place named in the act for holding the first town meeting was south of such line. Id. The act authorizing the board to make laws for the protection of shell and other fish is constitutional. It was not necessary to limit the penalties, but the board should provide for the violation of the laws they should enact. Smith V. Levinus, 8 N. Y. 472. The act of the supervisors in altering town lines or erecting new towns is one of a legislative character, in favor of the regularity of which all presumptions are to be indulged. Those who would impeach it have the burden of disproving a compliance with the conditions imposed by the statute. People V. Carpenter, 24 N. Y. 86. A- notice of intention to apply to a board of supervisors to fix, establish, locate and define a disputed boundary line between two towns, which omits to describe particularly the line in dispute, is defective, although the line proposed to be acted upon is fully stated, and such a notice confers no jurisdiction on the board. Said board acts judicially in such case. Prohibition lies to restrain proceedings of the board of supervisors, judicial in their nature, under a notice which confers no jurisdiction. The People, ex rel. Town of Knox, v. Supervisors of Albany Co., 63 How. 411. § 585. Under Laws of 1868, Chap. 442. Railroad commissioners appointed in Livingston county under Laws of 1868, chapter 443, had no relation to the county and were in no respect subject to the supervision and subordinate to its supervisors; the latter, therefore, had no juris- diction to appoint a committee to ascertain who were commissioners of a town, and such committee, if appointed, had no power to issue a subpoena to witnesses. Matter of Bradner, 87 N. Y. 171. General Statutes Eelating to Board of Supervisors. 339 On November 18, 1879, the board of supervisors of Livingston county adopted a, resolution appointing a committee to inquire who were railroad commissioners for the town of E., if any, with authority to send for persons and papers and take such proof of the subject-matter as to them might seem expedient, and if it appeared that any person or persons were reputed to be in occupation of such office, to notify him or them to appear before the committee, and inquire when and by whom, and for what term of office such reputed commissioners had been appointed. The relator, the supervisor of said town, who was appointed chair- man of said committee, made an affidavit setting forth facts tending to show that no railroad commissioner had been lawfully appointed for said town; that a tax had been imposed upon it and collected, the proceeds of which it was his duty as supervisor to pay to such commissioners, to be applied upon the principal and Interest of certain bonds issued by the town; that certain persons claiming, or reputed, to act as such commissioners had been duly notified and summoned to appear before said committee and produce certain documents, and that they had neglected and refused so to do. Held, that as the proposed inquiry was not insti- tuted to enable the board of supervisors instituting it to discharge any duty im- posed upon it by law, or to enable it to look after the afEairs of the county, or protect its interests, and the commissioners were not officers of the county, neither the board nor the committee had jurisdiction of the subject-matter of the proposed inquiry, and that an attachment issued by a justice of the supreme court to com- pel the attendance of witnesses who refused to appear before such committee and be examined, was unauthorized. Faulkner v. Morey, 22 Hun, 879. § 586. Under Laws of 1869, Chap. 855. Books, Records, etc. The records of conveyances in the county clerk's office are not corporate prop- erty of the county. The county clerk in keeping such records does not act as the agent of the county. The board of supervisors have no power in hostility to the clerk, to have in- dexes made of the records in the clerk's office. People, ea; rel. Welch, v. Nash, 3 Hun, 535. Nor have they power to change the method of indexing deeds or mortgages, prescribed by statute, or to transfer the duty or power of making the indices from the county clerk to another person, or to interfere with the custody of the records vested by law in the county clerk, by authorizing another to use the records for the purpose of making indices. Id. 62 N. T. 484. See, also, 21 Dig. 366. Where the board of supervisors, by resolution, authorized plaintiff, their county clerk, tore-index the record of mortgages, etc., held, that an application for a mandamus to compel the plaintiff's snccessor in office to allow plaintiff the use of the records for that purpose, was properly denied; that when plaintiff ceased to be county clerk, the duty of making indices, if necessary, devolved upon his successor. Id. Under Section 1. Under section one of the act extending the power of boards of supervisors, which confei'S power on said boards, with the consent of certain town of- ficers, to authorize the borrowing of money on the credit of a town for the build- ing and repair of roads and bridges, it is not essfeutial that the towh officers named should meet for the purpose of determining the amount to be borrowed, on the first Monday of September; the provision of said section requiring a meeting on that day in each year is directory merely, and it is sufficient, if a meeting is held prior to the first Monday of October. The provision of said section authorizing the board of supervisors to prescribe the form of obligatibn to be issued for the loan, includes the naming of the toVrn officer who is to execute the obligation, and they may impose this duty upon the supervisor of the town. 340 SUPBKVISOBS' Maittjal. Where tho specified officers of a town have Biet within the time limited by the- section and have determined the amount to be borrowed, and the board of super- visors have conferred the requisite authority to issue bonds of the town for the amount, no subsequent meeting of said officers is necessary for the purpose of authorizing or consenting to such issue. Where a supervisor of a town is required by the board to execute the bonds, it is no excuse for a refusal, that the certificate of consent required by said section to be indorsed by the town clerk upon the bonds is not in due form; a proper certificate can be added as well after as before the execution, and it is the duty of the supervisor to see that any error is rectified. Section 3 of said act provides for a different and distinct class of cases from those provided for in section 1; and a supervisor of a town required to issue bonds, under and in pursuance of section 1, is not justified in refusing so to do because two-thirds of the members of the board o"! supervisors did not assent to the resolution authorizing the loan and directing sucn issue, or because it did not receive his affirmative vote, as required in cases included in section 2. People, ex rel. Atkinson ei al.. v. Tompkins, 64 II. T. 63, Under Section 2. A resolution, presented to the board of supervisors of Qneens county, au- thorizing the town of N. to borrow money to purchase, for public use, a plank- road in the town, received the vote of a majority of the members present; the chairman declared it lost, because it failed to receive a two-thirds vote, and the clerk recorded the ruling. SM, that a mandamius was properly granted, directed to the chairman and clerk, requiring them to convene the board, and requir- ing the chairman to declare the resolution carried, and the clerk to so record it, etc. ; that, while the writ might have been directed to the board, it was not error that it was not so directed; also hdd, that as the clerk in making the entry simply acted in the performance of his duty to record correctly what took place, the allowance of costs against him was error. People, ex rel. Burroughs etal., v. BrinckerhoS, 68 N. T. 260. The supervisors of a county, in executing the power conferred by the laws of 1869, Laws of 1869, chap. 855, § 2. to provide for the erection of bridges, etc., may appoint commissioners to carry out the work. Their erection of a bridge is not rendered illegal, by the fact that when .deter- mined on, there was no highway leading to its site. People. V. Meaoh, 14 Abb. N. S. 429. Under Section 5. Mamfest Error. See ante, § S43. Laws of 1871, chapter 695, amending chapter 855, section 5 of Laws of 1869 authorizing the refunding to a person of "the amount collected from him of any tax illegally or improperly assessed or levied," was intended to relieve persons, by reimbursement thereof, from taxes which were not legally chargeable to them, or on their property, i. «., from taxes which they should not be required in any manne/r to pay. The act refers to the tax itself, rather than to the method of mah- ing the assessment or levy, to an illegal rather than to the erroneous assessment or levy of a legal tax. Harris v. Supervisors of Niagara Co., 33 Hun, 279. Illegal Tax. Where the tax is clearly illegal and has been collected, the board should refund the amount paid. In re ST. T. Catholic Protectory, 77 N. Y. 342; Williams y. Superviors, 78 id. 56i; Boss T. Supervisors, 38 Hun,* 20. General Statutes Kelatikg to Board of Supervisors. 341 The county court has nothing to do with these cases under the present law. It seems that even A clerical error, if it affects the substa/ntial rights of a party, will not he corrected by the courts without notice to him, and that' for such full and regular period as the law prescribes. People, ex rel. v. Forrest et al., 96 N. Y. 554. If the courts will not act in such cases hoards of supervisors may wisely follow their example. § 587. Under Ient Insane, Not Paupers. Under the old law an indigent insane person " not a pauper," was to be sup- ported at the asylum by the county, not by the several towns. Peonle, ex rel. Supervisors of the Town of Alexander, v. Board of Supervisors, 7 Hill, 171. Board of Supervisors — Miscellaneous Duties. 419 But in a case in Herkimer county, decided November, 1886, Judge Vann de- cided, that under tlie present law, each town was liable for the support of resi- dent " indigent insane, not a pauper " when sent to an asylum. People, ex rel. Russel, v. Board of Supervisors of Herkimer Co. (not yet reported). In Herkimer county the towns support their own poor, the superintendent of the poor keeping an account with each town therefor. Of the Suppoet of Idiots. § 734. 3. By the act of May 12, 1862, to reorganize the State Asylum for Idiots, and to provide for the government and manage- ment thereof, the State Asylum for Idiots is to receive and educate, gratuitously, one hundred and twenty pupils, to be selected in equal numbers, as near as may be, from each judicial district, from those whose parents or guardians are unable to provide for their support therein, to be designated as State pupils. No idiot shall be received into said asylum, unless the county judge of the county liable for his support shall certify that such idiot is an eligible and proper candidate for admission to said asylum as aforesaid ; provided, however, that idiots may be received into said asylum upon the application therefor, signed officially by any county superintendent of the poor, or by commissioners of charity of any of the cities of this State, where such commissioners exist. Laws of 1862, chap. 220, § 18 ; 3 R. S. 1937. Discharge of Pupil and Payment of Expen- ses. — ^Whenever the trustees shall direct a State pupil to be dis- charged from the asylum, the superintendent thereof is authorized to return such pupil to the county from which he was sent to the asy- lum, and deliver him to the keeper of the poor-house of such county ; and the superintendents of the poor of said county shall audit and pay the actual and reasonable expenses of such removal, as part of the contingent expenses of said poor-house. But if any town, county or person be legally liable for the support of such pupil, the amount of such expenses may be recovered for the use of the county by such superintendents of the poor. If such superintendents of the poor neglect or refuse to pay such expenses, on demand, the treasurer of the asylum may pay the same and charge the amount to said county ; and the treasurer of said county shall pay the same, with interest after thirty days, out of any funds in his hands not otherwise appro- priated, and the supervisors of the said county shall levy and raise the amount as other county charges. Id., 8 19. 420 SuPEKVisoKs' Manual. § 735. Duty of Supervisors.— And the supervisors of any county in the State, from which State pupils may be selected and received into the asylum, are authorized and required, while such pupils remain at the asylum, to raise the sum of $30 annually, for the purpose of furnishing suitable clothing for each pupil from said county, and on or before the 1st day of April in each year pay over the same to the treasurer of the asylum. The superintendent shall, immediately on receiving any pupil, give notice thereof to the clerk of the board of supervisors of the county from which such pupil shall have been sent to said asylum. Id., § IT, as amended by Laws of 1867, chap. 739. § 736. 4. Of the Support of the Blind— Admis- sion of Blind to the State Institution. See ante, % 107. Expenses County Charge, Etc. See ante, % 107. § 737. 5. Of the Support of Deaf-Mutes. See ante, § 105. Of Benevolbnt Institutions. § 738. 6. Chapter 347 of the Laws of 1880 makes provision for the reporting of appointments or commitments to the benevolent institutions of the State. The statute reads as follows : Each of the asylums, reformatories, homes, retreats, penitentiaries, jails, or other institution of this State in which the board, instruc- tion, care or clothing of persons committed thereto is, or shall be, a charge against any county of this State or town therein, shall be known for the purposes of this act as one of the State benevolent institutions of the State. § 1 ; 3 R. S. 1894. Reports by Supervisor and Other Officers to Board of Supervisors. — It shall be the duty of every judge, justice, superintendent of the poor, overseer of the poor, supervisor or other person who by law is authorized to make com- mitments or appointments to any of the State benevolent institutions of the State, to make a report in writing to the clerk of the board of supervisors of the county so Hable, or of the county in which any town is so liable, for the board, instruction, care or clothing men- Board of Supervisors — Miscellaneous Duties. 421 tioned in section 1 of this act ; said report shall be made within ten days after making such commitment or appointment, and shall show, when known, the nationality, age, sex and residence of each person so appointed or committed, and the length of time of such appoint- ment or commitment. §2- Reports by Keeper, Etc.— It shall be the duty of the keeper, superintendent, warden, secretary, director, or other proper officer, of each of the State benevolent institutions of the State, within ten days after receiving any person into any of the institu- tions mentioned in section 1 of this act, whose board, care, instruc- tion, tuition or clothing shall be chargeable to any town or county, to make a report, in writing, to the clerk of the board of supervisors of the county so liable, or of which any town is so liable. Such report shall show when such persons were received into said institu- tion, and, when known, the name, age, sex, nationality, residence, length of time of commitment or appointment, the name of the officer making such commitment or appointment, and the sum chargeable per week, month or year for such person. §3. §739 . Deatb, Removal or Discharge to be Reported. — In case of the death, removal or discharge of any person committed or appointed to any of the institutions mentioned in this act, it shall be the duty of the officers mentioned in section 3 of this act to immediately report to the clerk of the board of supervisors of the respective county the date of such death, removal or discharge. § 740. Officers to Render S-vrom Statements of Accounts. — It shall be the duty of the officers mentioned in section 3 of this act, annually, on or before the fifth day of October, to present to the clerk of the board of supervisors of the county liable for the board, instruction, care, or clothing mentioned in this act, or of the county in which any town is so liable, a sworn statement of the account of such institution with such county or town, up to the first day of said October, and in case of a claim for clothing, an itemized statement of the same, and in case any "part of the board, care, tuition, or clothing has been paid by any person or persons, the account shall show what sum has been so paid ; and accompanying such account shall be a report showing the name, age, sex, nationality and residence of each person mentioned in the 422 SuPEKVisoEs' Manual. account, the name of the officer who made the commitment or appointment, the date and length of commitment or appointment, the time to which the account has been paid, and the amount claimed to the first day of said October, the sum per week or per annum charged, and if no part of such account has been paid by any per- son or persons, the report shall show such fact duly verified. § 5, as amended by Laws of 1881, chap. 273. § 741. Penalty for Neg-lect.— An officer mentioned in this act who shall refuse or neglect to make the reports required by this act shall not be entitled to receive any compensation or pay for any services, salary or otherwise, from any town or county to which he is required to make such report. §6. § 742. Filing of Report.— The clerk of the board of supervisors who shall receive any report or account in pursuance of the provisions of this act shall carefully file the same and present the same to the respective boards of supervisors on the second day of the annual meeting of the board next succeeding the receipt of the same. §7- § 743. Poor-Houses Exempt.— The poor-houses in the several counties of this State are hereby exempted from the provis- ions of this act. §8. Nothing in this act contained shall be held to apply to the county of Kings. 8 9. District Attorneys to Give Bonds.— In every county except Erie, JSTew York and Kings, the district attorney is required, before entering upon the duties of his office, to execute to the people of this State, with two or more sufficient sureties, being freeholders, a joint and several bond and in such sum as the board of supervisors shall direct, to be approved by the county judge, con- ditioned for a faithful accounting, payment and transfer of all moneys that may come into his hands in the execution of the duties of his office. Laws of 1884, chap. S37. Such bond is to be filed in the county clerk's oflSce. CHAPTER XII. COMMITTEE ON LEGISLATION. Sac. 744. Forms. Sec. 1i1. Resolution to divide town and 745. Authorizing survey of highway erect a new town. and making records thereof. 74S. To authorize town meetings to be 746. Authorizing town to borrow held by election districts. money. 749. Declaration of vote by chairman. COMMITTEE ON RATIO AND APPORTIONMENT OF TAXES. Skc. 750. Apportioning the taxes. Sec. 751 A. Ratio and apportionment table. 751. Summary. 752. Directions for preparing the sched- ule. COMMITTEE ON LEGISLATION. § 744. Fox*lllS. — The following forms are believed to fully comply with the requirements of Laws of 1875, chap. 482. 1. For Bonding'. EESOLUTION No " Number. "" A RESOLUTION to Borrow $14,000 on tlie credit of the county, by the Title and issue of County Bonds therefor, and to Authorize the County Treasurer statement, to issue and negotiate said bonds for the purpose of Altering and Improv- ing the County House at Rome, N. Y., passed in pursuance of the pro- visions of chapter 483 of the Laws of 1875, and its amendments, by a vote of a Majority of all the Supervisors Elected to the Board of Supervisors of Oneida county voting in favor thereof, by yeas and nays. Resolved, That the funds wherewith to alter and improve the county Eesolu- house at Rome, be realized from bonds issued by said county, and bearing t'on^- interest at 4 per cent per annum, in manner following: Series No. 1. "For the altering and improving the county house," four thousand dollars, to mature March 1, 1887, payable at the oiEce of the county treasurer. Series No. 3. ' 'For the altering and improving the county house, ' five thousand dollars, to mature March 1, 1888, payable at the office of the county treasurer. Series No. 3. "For the altering and improving the county house." five thousand dollars, to mature March 1, 1889, payable at the office of the county treasurer. Resolved, That the county treasurer be and he is hereby authorized and directed to issue and negotiate said bonds, according to law and not less than the par value thereof, and to the best advantage, and apply the proceeds thereof in payment of the expenses of said alteration and im- provement, and that prior to the issuing and negotiation of said bonds, said county treasurer execute, acknowledge and deliver to this board, a bond in pursuance of section 3, chapter 483, Laws of 1875, in the penal sum of $30,000 with two sureties to be approved by the Oneida county judge, for the faithful performance of his duty in the issue of such bonds and the lawful application of the funds arising therefrom, and the full accounting therefor, and of the funds which may be raised by tax for the payment thereof which may come into his hands annually. 424 Supervisors' Manual. Resolved, That all disbursements be made by the county treasurer, and only on an order issued by the committee heretofore appointed or a majority thereof. Mesolved, That the form of the bond so to be issued shall be as fol- lows. Form of "No ... Series No ... Bond . . County of Oneida .... For the Altering and Improving the County House. Know All Men by These Presents, that the county of Oneida is held and firmly bound unto in the sum of . . . . dollars, to be paid to the said his or their certain representatives, successors or assigns on the 1st day of March, 188. . ., for which payment well and truly to be made, the said county of Oneida binds itself firmly by these presents. Dated the , day of 188. . The Condition of this Obligation is such that if the above-bounden County of Oneida shall well and truly pay or cause to be paid to the above-named his or their certain representatives, suc- cessors or assigns, the sum of dollars, and annual interest upon all sums unpaid thereon, to be paid on the first day of March, as the same shall occur, at the rate of four per cent from the date of the last payment thereof, then this obligation shall be void; otherwise to remain in full force and virtue. AH payments of principal and interest to be made at the office of the county treasurer. This bond is issued in pursuance of chapter 483, Laws of 1875, and of a resolution of the board of supervisors of said county of Oneida, passed December , 1885. In witness whereof, the said county has caused these pres- ents to be attested by the official seal of said board of super- visors, and signed by the treasurer of said county the day apd year above written. [L. 8.] County Tbbasukbr. Certifl- STATE OF NEW YORK, 1 "*'*• Oneida County, ( Jn Board of Supervisors, Dated Dec. 29, 1885. The foregoing resolution was duly passed by « majority of all the members elected to the said board, voting in favor thereof by yeas and nays. Tt s 1 By Order of the Board. '•■•-' LESTER G. WAUFUL. K. B. Maxfibld, Chairman." Clerk § 745. 2. Authorizing: Survey of Hig-h-way and Making* Records Tbereof; RESOLUTION No.. A resolution authorizing and directing the highway commissioner of the town of Lee, at the expense of said town, to cause surveys of any and all highways in said town, and to make a complete systematic record thereof, and establish the location of said highways by suitable monuments. Passed in pursuance of subdivision 11 of section 1 of chapter 482 of the Laws of 1875, and the amendments thereof, by a vote of a majority of all the super- visors elected to the board of supervisors of Oneida county, including the super- visor from the town of Lee, voting in favor thereof by yeas and nays. Committee on Legislation. 425 Resolved, That the highway commissioner of the town of I^ee be, and he is hereby authorized and directed, at the expense of said town, to cause survey to be made of any and all highways in said town, and to make a complete and system- atic record thereof, and to revise, collate and rearrange existing records of high- ways, and to correct and verify the same by new surveys, and to establish the location of highways by suitable monuments whenever such commissioner may deem it expedient. Such records so made or revised, corrected and verified, shall be deposited with the town clerk of said town, and shall thereafter be the lawful records of the highways which they describe, but shall not affect rights pending in any judicial proceedings commenced prior to the deposit with the. town clerk of such new or revised records STATE OF NEW YORK,] CoTiNTT OP Oneida, l„ . i In Boakd op Stjpervisors, ( Nov. 18th, 1885. J The foregoing resolution was duly passed by a majority of all the fL. s.J members elected to said board, including the supervisor of the town of Lee, voting in favor thereof by yeas and nayS: , Clbek. , Chairman. 3. Authorizing- Levy for Road-Scra>pex*. (Number, title and statement as before.) Hesohed, That pursuant to the certificate and request of the board of auditors of the town of Deerfield, made to the board in accordance with the provisions of chapter 398, Laws of 1883, and duly placed upon the files of this body, the fol- lowing sums, as apportioned by said auditors to the several highway districts in said town, viz.: District No. 2, $58.86; District No. 5, $58.40; District No. 16, $34.36; District No. 41, $58.40; District No. 43, $16.86; District No 47, $19.50; aggregating the sum of $336.38, and the amount of said tax, as extended against the owners of the taxable property in said districts, for the purpose of procuring and defraying the cost of two Waldo road-scrapers for the joint use of said high- way districts, be, and the same is hereby confirmed in each and every respect, and that the collector of taxes in and for said town be directed to pay the moneys resulting from the said taxes to the commissioner of highways thereof. {Add certificate.) This resolution should be passed after the tax against the proper tax payers has been extended and entered in the assessment-roll. § 746. 4. Autborizing* To'vrn to BorroTT Money. (Number, title and statement as before.) Whereas, The supervisor of the town of has applied, by and with the consent of the commissioners of highways, justices of the peace and town clerk of said town, to borrow the sum of $ for and on credit of said town for the purpose of liquidating the expenses of erecting and maintaining bridges therein, therefore Resolved, That the supervisor of the town of be and he is hereby authorized to borrow the sum of $ for said purpose and issue town bonds therefor, and that the following form of bonds to be issued for such loan is hereby prescribed. {Here insert form ^bond as in No. 1 above, adding, in witness whereof, the said town has caused these presents to be sealed and signed by the supervisor 54 426 SuPEKVisoKs' Manual. of said town and indorsed by tlie certificate of tlie town clerk to the effect tliat sucli bonds are issued with the consent of the highway commissioners, justices of the peace and town clerk of said town at a meeting thereof duly held on the day of .) Resolmd, That said supervisor be and he is hereby authorized and directed to issue and negotiate said bonds according to law at not less than the par value thereof, and apply the proceeds thereof in payment of said expenses, and that prior to the issuing and negotiation of said bonds, said supervisor execute, acknowl- edge and deliver to said town clerk, for and on behalf of said town, a bond in the penal sum of % , with two sureties to be approved by said highway commis- sioners, justices of the peace and town clerk, for the faithful performance of his duty in the issuing of said bonds and the lawful application of the funds arising therefrom, and the full accounting therefor and of the funds which may be raised by tax for payment thereof, which may come into his hands to the board of super- visors. {Add certificate.) § 747. 5. Resolution to Divide Town and Hrect a Ne-w To\rn. (Number, title and statement as before.) Whereas, Application has been duly made to the board of supervisors of county to erect a new town in said county by more than twelve freeholders of each of the towns to be affected by the division, alteration and erection, and a map and survey of the towns to be affected thereby, showing the proposed altera- tions, has been duly furnished, therefore Mesohied, That all that part of the town of described and bounded as follows, viz. : (insert boundaries with the same accuracy as in deeds) is hereby erected into a separate town, to be hereafter known and distinguished by the name of The first annual town meeting in the town hereby erected shall be held at the house now occupied by , in said town, on the 32d day of March, 1864; and thereafter the same shall be held on the same day that other towns hold their annual town meetings in said county of A. B., C. D. and E. F., electors of said town, are hereby appointed to preside at the first town meeting to be held in said town of , to appoint a clerk, open and keep the polls, and shall have and exercise the same powers as j ustices of the peace when presiding at town meetings, and in case any of said three electors above named shall refuse or neglect to serve, the electors of said town present at such meeting shall have power and they are hereby authorized to sub- stitute some elector of said town for each one so refusing or neglecting to serve. All the rest and remainder of the town of is hereby erected into a separate town, to be hereafter known and distinguished as the town of The first annual meeting in the town hereby erected shall be held at the house now occupied by , in said town, on the 22d day of March, 1864; and thereafter the same shall be held on the same day that other towns hold their an- nual town meetings in said county of M. S., A. B. and S. W., electors of said town.are hereby appointed to preside at the first town meeting to be held in the said town of , to appoint a clerk, to open and keep the polls, and have and exercise the same powers as justices of the peace when presiding at town meetings, and in case any of said electors last above named shall refuse or neglect to serve, the electors of said town present at such meeting shall have power, and they are hereby authorized, to substitute some elector of said town for each one so refusing or neglecting to serve. This act shall take effect on {Add certificate). A certified copy of this resolution and of the maps should be filed in the office of the secretary of State. Committee ok Legislation. 427 § 748. To Authorize To^vrn Meeting's to be Held by Election Districts. (Number, title and statement as before.) The board of supervisors of the county of ( ) in pursuance of subdi- vision 36 of section 1, chapter 483, Laws of 1875, do hereby resolve and enact, I. The town of shall be divided, as the same is now divided, into town election districts, for the election of all town officers, required by law, to be elected by ballot. 3. District Number One shall comprise the present Election District Number One, in said town, and shall hold its elections therein at the village of 3. District Number Two shall comprise the present Election District Number Two in said town, and shall hold its elections at the village of 4. District Number Three shall comprise the present Election District Number Three in said town, and shall hold the elections therein at the village of 5. The supervisor, assessors and town clerk of said town shall meet at the town clerk's office, in said town, on the first Monday of February, as the same shall hereafter occur, at ten o'clock in the forenoon, and form themselves into a board; and in case a majority of said officers for any cause do not attend on that day, it shall be the duty of those who do attend, to adjourn to some future day, not exceeding five days, and shall immediately give notice in writing to those officers who do not attend of the time of such adjournment; and it shall be the duty of sach officers to attend on said adjourned day, and proceed in the same manner as though a majority had attended on the day appointed herein. They shall designate the house in each of the places herein named at which town elec- tions shall be held during the year, and they shall thereupon give notice, written or printed, or partly written and partly printed, of the annual town elections in said districts, together with a list of all such town officers as are to be elected at such election, and post the same in at least ten public places in each district, at least six days previous to the holding of such annual town elections, which elections shall be the same day on which the annual town meeting now is, or shall here- after be designated, shall be held. 6. The said town officers shall also at the meetings herein required to be held by them on the said first Monday of February, as the same shall hereafter occur, designate and assign one justice of the peace of said town, together with the inspectors of election now provided by law in each election district, to hold the said election in each of said districts, who shall act as the board of inspectors thereof for such districts, and the said inspectors shall be allowed to vote in the districts where they shall be respectively designated and assigned, which designa- tion and assignment shall at the time of making the same, be signed by the board and filed in the office of the town clerk, who shall immediately cause written or printed notice thereof to be given to the officers designated as inspectors of elec- tions in each of said districts. 7. The officers thus assigned and designated shall be the inspectors of the an- nual and special town elections held in the several districts in said town for which they have been appointed, for the election of all town officers required by law to be elected by ballot. 8. In case of a vacancy in the board of inspectors in any election district in said town, or of the absence or inability of any town officer appointed as aforesaid to act as'inspectors at any election, the inspectors who are present are hereby author- ized and empowered to fill all vacancies by appointment from among the electors of such district for the time being, who shall take the oath of office as hereinafter provided. 9. The inspectors of the said elections shall receive the same compensation pro- vided by law for such services at the general elections. 10. If a special election shall be called to fill a vacancy in any town office, the town clerk shall give the like notice, provided in section 5, together with a list of such town officers as are to be chosen at such election: and the justices of the peace in said town shall meet at the office of the town clerk on the succeeding day, and proceed to complete the canvass and declare the result as hereinafter provided for the annual town elections. II. The inspectors of each election district shall meet at the time and place 438 Stjpervisoks' ManuaTj. where an election shall have been appointed to be held therein, and shall proceed to organize themselves as a board, for the purpose of presiding at, and conducting said election. 12. The inspectors shall appoint one of their number chairman of the board, who shall administer the constitutional oath of office to the other inspectors, and the same oath shall then be administered to the chairman by one of the other in- spectors. 13. The inspectors, or a majority of them, shall then appoint a clerk from their number, who shall take the constitutional oath of office, which shall be adminis- tered to him by the chairman, and such clerk shall keep a poll-list, and make such other minutes as may be required. 14. Before the electors shall proceed to vote for any town officer, they shall de- termine the hour for closing the poll of such election, and proclamation shall thereupon be made of such hour. 15. The inspectors shall possess the same authority to preserve order as is vested in- the board of inspectors at a general election, and shall proceed in the same manner, and be governed by the same rules provided for the election of town officers in title 3, article 1, of the Revised Statutes. I 16. As soon as the poll of an election district shall have been finally closed, the / inspectors in their respective districts shall proceed to canvass the votes. Such canvass shall be public, and shall not be adjourned or postponed until it shall have been finally completed. 17. When the canvass shall have been completed, and the result ascertained, a statement of all the votes for each candidate shall be made in said meeting, signed and certified by the presiding officer and clerk of such district, with one ballot of each kind or party found to have been given for the officers chosen at such elec- tion, to be securely attached to such statement. 18. The inspectors in each district shall designate one of their number who shall deliver such statement so made and certified to the board of the annual town meet- ing, which shall be held at the office of the town clerk, on the succeeding day, on or before ten o'clock in the forenoon thereof. 19. The board of such annual town meeting shall then proceed to complete the canvass by adding all the statements from the several districts together, and de- clare the result, as though such votes had been polled at such annual town meet- ing, and the persons having the greatest number of votes shall be declared elected to the office for which they have been respectively designated. 20. All resolutions for raising money in said town for roads or bridges, or for any other purpose, which are usually, or are required to be, submitted to a vote of the electors at the annual town meeting, shall be submitted to the electors of each election district in said town, and the electors thereof shall vote thereon by ballot. It shall be the duty of the inspectors of election of each district to return to the board of annual town meeting, at the time of making return of votes for town of- ficers as hereinbefore provided by this act, the whole number of votes for and against each resolution so voted upon in their respective districts; and it shall be the duty of such board of annual town meeting to canvass and declare the result of such votes. 21. If the election districts, as now constituted in said town, shall hereafter be altered or changed in any respect, the provisions contained in the first, sec- ond, third and fourth subdivisions hereof shall conform to such alteration or change. 32. This act shall take efEect immediately. {Add certificate.) § 749. Declaration of Vote by Chairman. The proper form for declaring the result of the vote on these questions is, " the resolution having received the affirmative vote of a majority {or two-thirds as the case may ie) of all the members elected to the board* is duly passed. " If the resolution enacts a special ordinance for one town, insert after the aster- isk (*) " including the supervisor of the town of voting in favor thereof." Committee on Ratio and Appoktionment op Taxes. 429 COMMITTEE ON KATIO AND APPORTIONMENT OF TAXES. 1. TAX TO BE LEVIED. A statement of the amount of assessment for each county, as fixed by the board of equalization (the State board) shall be certified by said board and deposited iu the office of the comptroller as soon as completed, and before the tenth day of Oc- tober iu each year. The comptroller shall immediately ascertain from this assess- ment the proportion of State tax each county shall pay, and send a statement of the amount by mail to the county clerk and the chairman and clerk of the board of supervisors of each county. If the name or residence of the chairman or clerk of the board of supervisors shall be unknow^n to the comptroller, he may inclose such statement iu an envel- ope addressed to him by his name of office, and directed to the county town of the county. The county clerk shall file the statement received by him in his office, and immediately send a copy thereof to the chairman of the board of super- visors of the county. Laws of 1859, chap. 312, § 8; 2R. S. 1000. The amount of State tax which each county is to pay, so fixed and certified by the comptroller as aforesaid, shall be raised and collected by the annual col- lection of taxes, iu the several counties in the manner now prescribed by law. Id., § 9. The moneys necessary to defray the county charges of such county shall be levied on the taxable property in the several towns iu such county, in the manner prescribed in the thirteenth chapter of this act. And in order to enable their re- spective county treasurers to pay such contingent expenses as may become pay- able from time to time, the boards of supervisors of the several counties shall annually cause such sum to be raised in advance, in their respective counties, as they shall deem necessary for that purpose. 2 R. S. 979, § 5. If the board neglect or refuse to include and assess such taxes, manda/mus lies to compel them to do so. §750. Apportioning- tlie, Taxes. This is one of the most important duties of the session, so far as accuracy is concerned; for errors by this committee will, innocently and unintentionally, inflict gross injustice upon some of the towns, and unduly favor others. Too much care and attention cannot, therefore, be observed, by those to whom this duty is assigned, in thoroughly testing the accuracy of the tables made by them for this purpose. The system by which this is reached in the several boards of supervisors is doubtless as varied as the number of such boards. In the county of Oneida, the ilanks used for this purpose were prepared by J. B. Cushman during his service as clerk of the board (1850 to 1857) and now re- main in use in this county. Experience has demonstrated that all the moneys levied by the board, when cor- rectly entered iu the tables and so consolidated by columns, will be properly ac- counted for The accuracy of this result is entirely dependent upon the commit- tee having this branch of duty in charge. The TieaMngs of this sheet are given herewith, and with it a copy of the direc- tions for preparing it. The "summary" of both town and county charges is prepared by the clerk, who enters them in the order, and at the time the same are levied, a duty requir- ing great care and close attention on his part to include all the amounts which have been levied, and which are to be raised by the apportionment of the same. This sheet is furnished to the committee, from which the amounts are entered in 430 SuPEEVisoRs' Makual. the proper columns of tlie tabulated statement, and when completed the total amount (column 17) is apportioned to the several towns upon the basis of the equalized valuation, and the ratio per dollar computed upon that of the amount as assessed. The result is given to each member of the board upon a prepared sheet for a table of taxes to be made by such member upon amounts to and including $100. A copy of this blank is inserted at section 350, and its use in the manner di- rected will be found of great convenience and will equally facilitate the extension of the individual taxes. § 751. Summary. COUNTY CHARGES, 1885. State tax $154,839 58 ALLOWED ON CLAIMS. Audited by committee on miscellaneous accounts $17,473 13 " " justices'and constables' accounts 3,433 89 " " accounts in dep't of sheriff 13,861 94 " " erroneous taxes 173 90 military affairs 1,790 39 " " printing and stationery 6,694 74 " " supervisors' accounts 7,066 47 " " orphan asylum 13,964 58 uncollected taxes 379 81 " " county buildings 15,996 79 " " interment of deceased soldiers. 416 00 " " coroners and physicians 4,653 15 " " . " " supple- mentary 16 00 contingent 106 49 " " roads and bridges 36102 APPROPRIATIONS. John E. Edwards, to pay for seal $15 00 E. M. Hyland, jail physician, Utica 75 00 John R. Edwards, county treasurer, salary 1 ,500 00 John Hagerty, salary as supervisor ' 75 00 To refund town of Vienna county's share of tax on rail- road 340 00 Thomas G. Nock, jail physician, Rome 50 00 E. B. Maxfield, clerk's salary 500 00 W. H. Roberts, messenger's salary 100 00 P. E. Kelly, printing journal 550 00 H. P. Willard, printing audit 50 00 Wm. Lyman, sup., to refund erroneous audit, 1884 . 16 00 T. S. Comstock, superintendent-of poor, salary 1 ,300 00 T. J. Lewis, sup., to refund town of Trenton, county share bridges on county line 130 51 S. R. Williams, sup'tof Brunswick Home at Amityville. 500 70 J. R. Edwards, county treasurer, to pay Benham tax 88 00 Charles Bolles, to pay for records 35 OQ Banks & Brothers 31 50 J. R. Edwards, county treasurer, to pay P. Connor tax. . 9 33 S. Y. Lane, salary 50 00 Wm. C. Armstrong, expenses, tax sale 35 35 Poor fund deficiency 33,431 31 To pay claims of J. Q. French, T. Keiley and Hammanu Bros 10 40 $85,387 18 37,603 00 Committee on Ratio and Apportioxment oe Taxes. 431 FUTURE LIABILITIES. Appropriation — Judiciary fund $18,000 00 Salary fund 11,700 00 Asylum fund 11,000 00 Poorfund 15,000 00 To pay jail bond, series 4 11.000 00 " To pay interest on jaU bond. ^ 1 , 900 00 $68,600 00 Total State and county charges $346,339 76 SUMMARY OF TOWN CHARGES. ANNSTlLtiB To-wn audits $1 ,311 44 Erroneous taxes 169 25 Miscellaneous 20 96 Justices and constables 18 80 $1,520 45 (And so on with each town.) 432 SuPEEVisoEs' Manual. 81 JO} oijBa Xq pajoenoo aq o:^ xb-^ goq ■ 81 JO xvt JO snidang 8X JO XB^jo Xouapgsd iaansBaj^ Ajunoo 0% piBl oq o:^ !junoiuv uo p8iA8[ eq oj s93iBqo i%un'oo puB UMo:^ puB XB^ a^Big JO -junouiB 8[oq^ c p > S-c i S o oi $ « a J Sa S o g « 2^ .al 4 P «3 ea B

!>(». cs P poS 0) P V *aAi.o:^ t[D'B3 uo paiAsi XBi d-ivi a> aj «J a * c til's ?3 ^"^ &0& 0) p^ ° o 5 c *" ^ aSi P.S Se 5 OQ.X S -2 ,d ^»fl Obo'S C^^ 5-2:2 ols as g ■-; ^- p. oj & W« aJ o a s° Ss-Bl ii 3^ ■2S|I Si oSoSSpc g« »■" rt P ^ 0) P S e «felS£s| ■S3 fs Co £ ^ o ^ Ti « SS 03 S '^ HtM''^ '"■C -Is "-lis |-3SgS6^a CO (=3.a*£ oj w - W Agr^'iiist To-vrns, in tlie Name of the Tovrn. — In all suits and proceedings the town shall sue or be sued by its name, except where town officers shall be authorized by law to sue in their name of office for the benefit of the town. Id., § 2. See page 449, ^os<. If any supervisor shall neglect to account, or shall render a false account, or shall convert to his own use any money or securities which may come to his hands by virtue of his office, proceedings may be commenced against him in the name of the town of wliieh he is supervisor, in the supreme court, by action or otherwise, by the justices of the peace and town clerk of said town, to compel him to render such account, or to recover any money or property of the town which he has not duly accounted for. Id. 827, § 5, a3 amended by Laws of 1866, chap. 534. § 791. Liability of Town for Defective Hi^b- "Way — liiability of TOTrns. — The several towns in this State shall be liable to any person suflEering the same, for all damages to person or property by reason of defective highways or bridges in such town, in cases in which the commissioner or commissioners of highways of said town are now by law liable therefor, instead of such commissioner or commissioners of highway's. Laws of 1381, chap. 700, i 1. § 792. Judg-ment a Cbarge upon To'wn.— Upon the recovery of any judgment, for any damage aforesaid, such judg- ment, together with the costs included therein, shall be and become a charge upon the town against which it is rendered, and shall be audited and paid in the same manner as other town charges. Id., §2. § 793. When To-vrn May Bring Action Against Commissioners.— If the defect in such high- AcTioKS Bt and Against Towns. 449 way or bridge shall have been caused by the misconduct or neglect of the commissioner or commissioners of highways of the town in which the same may be situated, then and in such case the town against which any judgment shall have been recovered by reason of such defective highway or bridge may bring an action against such dehnquent commissioner or commissioners of highways and recover the amount of such judgment. Id. § 794. Board of To-wn Auditors to Audit and AlloTV Judg-ments When Commissioners Have Acted in Good Faitll. — The board of- town auditors of any town in this State shall have power to audit and pay, if they shall deem it just so to do, as a town charge, in the same manner as other town charges are audited and paid, any judgment already recovered and not paid, and any judgment which may be hereafter recovered against any commissioner or commissioners of highways of such town for damages to person or property arising from defective roads or bridges in such town, whenever such board of town auditors shall be satisfied that the commissioner or commissioners against whom the same was rendered have acted in good faith, and the defect caus- ing such damage shall not have been caused by the willful miscon- duct or neglect of the commissioner or commissioners against whom such judgment shall have been recovered. Id., § i. Nothing in this act shall be construed to relieve any commissioner of highways in this State from liability to indictment or, criminal prosecution in cases where by law they are now liable thereto. Id., §5; 2B. S. 1221. See " Decisions," post, page 463. This act is constitutional. Bidwell V. Town of Murray, 40 Hun, 190. A supervisor who has failed to account, or rendered a false account, or converted moneys coming to his hands by virtue of his office, is liable to an action therefor in the name of the town. (Laws of 1866, chap. 534, § 1.) An action will not lie against him. in the name of his successor in office. Hagadom v. Raux, 72 N. Y. 583. Where an assessment is not only unconstitutional and void, but has been so judicially declared, and the invalidity is such that it must appear upon the proof necessary to be made to sustain proceedings under it, it is not essential to the maintenance of an action to recover back moneys collected under the assessment, that it should first be judicially vacated. . An action for moneys had and received is maintainable against a town to recover moneys of another wrongfully taken by it and applied to its own use. Horn v. Town of New Lots, 83 N. Y. 100, 101. 57 450 SuPEKVisORs' Manual. It is the duty of the town to provide means for the payment of its bonds law- fully issued. In case of failure to perform this duty, the holder of the bonds may maintain an action against the town thereon; and this, although by the act under which they w;ere issued, it is made the duty of the board of supervisors of the county to impose and levy a tax to pay the bonds. Marsh v. Town of Little Valley, 64 N. Y. 112. The provision of the act of 1866 (Laws of 1866, chap. 534, § 1), amending the Revised Statutes in reference to the accounting of supervisors, by authorizing an action to be brought in the name of the town against a supervisor who has neg- lected to account, has rendered a false account, or has converted money coming to his hands, by virtue of his office, extends to cases which arose before, as well as to those occurring subsequent, to the passage of the act. The remedy thus given is not restricted to cases where the delinquent is an incumbent of the office at the time of the commencement of the action, but author- izes proceedings against the present or any former supervisor of the town, either by mandamus, to compel him to account, or by action to recover any money in his hands unaccounted for. In an action against a supervisor under said provision, a claim for services which he has presented to the board of audit, provided by the Revised Statutes but which has not been passed upon by it, is not a proper counter-claim. It is made the duty of the, board to consider and determine such claims, and the only remedy of the supervisor is to enforce the performance of this duty. By resolution passed by the town of G., a war committee was appointed for the purpose of procuring men to fill its quota under a call of the United States govern- ment for soldiers, of which committee the supervisor of the town was, by virtue of his office, made a member. In the performance of this duty the supervisor received and disbursed large amounts of money raised upon the bonds of the town. Held, that in so doing he acted as supervisor, not merely as a member of the committee, and was accountable to the town in the former capacity, and that an action was properly brought against him in the name of the town to recover a balance alleged to be in his hands not duly accounted for. Town of Guilford v. Cooley, 58 N. Y. 116, 117. The assessors and collector are not in any legal sense the agents ol the town, in its corporate capacity, in the assessment and collection of taxes, and the town is not responsible for any mistake, or misfeasance, by them, in the performance of their duties. Accordingly, where land not situate within the town but in an adjoining county was erroneously assessed by the assessors, and payment of the tax by the owner enforced by the collector of the town, Jield, that the town was not liable in an ac- tion by the owner to recover the amount of the tax. Lorillard v. The Town of Monroe, 11 N. Y. 392. The electors of town in town meeting have no power, by resolution or other- wise, to authorize commissioners of highways to bring an action in their own names, or in their name of ofiBce, for such injuries. Such a resolution, if passed at town meeting, would not bind the town. Where a cause of action exists in behalf of a town, and no officer is by statute authorized to prosecute for such cause of action, the town meeting may direct such action to be brought, and may appoint an agent to prosecute it; but such suit must be brought in the name of the town. Where the electors of a town, in their town meeting, directed the commissioner of highways to prosecuie a turnpike company for entering upon and taking pos- session of a public highway and bridge in that town, and the commissioners ac- cordingly brought a suit for that cause of action, and had judgment against them; Tield, that they could not sustain an action against the town to be reimbursed their costs and expenses or the costs recovered against them in that suit. Cornell v. The Town of Guilford, 1 Denio, 510-511. A town, by a resolution of town meeting, directed the supervisor " as supervi- sor" to bring an action. He brought the action in the name of the town. Seld, that, as it was such an action .as could not be brought in the name of the town Actions By and Against Towns. 451" ■witliout autliority, tlae action was not weU brought, tlie direction of tlie town not authorizing a suit in the name of the town. Town of Lyons v. Cole, 3 T. & C. 431. Where, in pursuance of statutes (Laws of 1873, chap. 387; Laws of 1875, chap. 563) imposing upon the city of Rochester a system of water- works, " for the use of its inhabitants and the extinguishment of fires," lands were purchased and a reservoir constructed in the town of Rush, held, that the work was to be regarded as executed for the public benefit, and the property, therefore, as held for public purposes; so that, in the absence of an express legislative declaration authorizing it, it was not subject to taxation, and that a. tax imposed thereon in said town was illegal and void. Where, however, the said property was assessed by the town assessors, and the city paid the tax to the town collector, who paid it over to the county treasurer, by whom it was applied ' ' in the same manner as other taxes assessed and col- lected in said town," i. «., a portion paid to the authorities of the town, a portion to the proper State ofiicers and the residue retained for county purposes, Jield, that an action could not be maintained against the town to recover back the tax, or that portion paid over to the town oflSeers, as the town has no treasurer, and its officers to whom the money was paid do not represent it, their functions being prescribed by statute, and the money they received being expended in the per- formance of official duty. City of Rochester v. Town of Rush, 80 N. Y. 302. It does not necessarily follow from the fact that railroad commissioners, appointed under the act authorizing certain towns to issue bonds and take stock in aid of the L. O. S. R. R. Co. (Laws of 1868, chap. 811, as amended by the Laws of 1869, chap. 341), issued bonds without the requisite consent of tax payers hav- ing in fact been obtained as prescribed by the act, so as to make them valid obli- gations of the town, that they were guilty of official misconduct; the act (§ 2) makes the verified certificate of the assessors of the fact that the requisite con- sents have been obtained, the evidence upon which the commissioners are to act, and where it appears that they acted in good faith, in reliance upon the certifi- cate, it is a complete justification. Town of Ontario v. Hill et al., 99 N. Y. 324. Plaintiff issued its bonds, negotiable in form, to a large amount and in great numbers, under the act authorizing it to subscribe to the capital stock of the C. L. railroad (Laws of 1869, chap. 314), which provides (§ 3) that a certified copy of afladavits of the assessors of the town that the required consents of a majority of the tax payers of the town have been given, and the consents shall be presump- tive evidence of the facts therein contained. Ir^ actions brought to restrain the holders df said bonds from transferring them and to have them delivered up and canceled, it appeared that while the affidavits and consents were in form suffi- cient, the consents of a majority of the tax payers were not in fact obtained, and that the proceedings for bonding the town had been reversed and annulled by judgment of this court (People, ex rel. v. Allen, 52 N. Y. 548), lendered after de- fendants became holders of the bonds. Held, that plaintiff having established the necessary preliminary point that the bond and the record of proceedings for their issue created a prima facie liability, and having established the other requisite facts was entitled to the relief sought; that the parties here,_ not having been parties to the proceeding in which said judgment was rendered, it was not binding upon and did not estop defendants from setting up the affidavits of the assessors as proof of the requisite consents, and so the record of reversal would not be a de- fense to any action on the bonds, and would not avoid the necessity on the part of the town of being at all times prepared with evidence to rebut the presumption afforded by the affidavit; and that plaintiff was entitled to relief from this burden and from vexatious litigation. Town of Spnngport v. Teatonia Savings Bank, 75 N. Y. 397. In December, 1883, the board of supervisors of Rensselaer county audited and allowed a bill presented to it, and thereafter, after signing the tax book and war- rants for the collection of the taxes, adjourned sine die. On April seventh, the relators, upon an affidavit charing that the board had no jurisdiction to audit the 453 SupBRVisoEs' Manual. claim, and tliat the county treasurer threatened to pay it, obtained a writ of c&r- tiorari requiring tlie board to make a return of all their proceedings. HM, that the writ should be quashed, as the board had no power over the matter after the roll had been signed and the warrant delivered. People, ex rel, tiale, v. Supervisora of Rensselaer Co., 34 Hun, 266. ACTIONS, HOW BEGUN" BY OR AGAINST TOWNS. § 795. Process to be Served on Supervisor.— In all legal proceedings against towns by name, the first process, and all other proceedings required to be served shall be served on the super- visor of the town ; and whenever any such suit or proceeding shall be commenced, it shall be the duty of the supervisor to attend to the defense thereof, and to lay before the electors of the town, at the first town meeting, a full statement of such suit or proceeding, for their direction in regard to the defense thereof. 1 R. S. 840, § 3. § 798. Proceeding's, lioiv Conducted. — ^When- ever any controversy or cause of action shall exist between .any towns of this State, or between any town and an individual or cor- poration, such proceedings shall be had, either at law or in equity, for the purpose of trying and finally settling such controversy, and the same shall be conducted in like manner, and the judgment or decree therein shall have the like effect as in other suits or proceed- ings of a similar kind, between individuals and corporations. Id., § 1. § 797. Inhabitants, When Competent Wit- nesses and Jurors. — On the trial of every action in which a town shall be a party or be interested, the electors and inhabitants of such town shall be competent witnesses and jurors, except that in suits and proceedings by and against towns, no inhabitant of either town shall be a juror. Id., § 4. § 798. Actions in Favor of a Tottu may be Brought Before a Justice. — Any action in favor of a town, which, if brought by an individual, could be prosecuted be- fore a justice of the peace, may be prosecuted by such town, in like manner, before any such justice ; but no action to recover a penalty given to a town shall be brought before any of the justices of the peace residing in the town, for the benefit of which the same is prosecuted ; but all such actions may be brought before any one of the justices of the peace residing in any other town in ihe same county. Id., § 5. Actions By ok Against a Supeevisos. 453 V § 799. Actions for Penalties for Trespass on Town Lands. — Whenever an action shall be brought to re- cover a penalty imposed for any trespass committed on the lands of a town, if it shall appear,on the trial thereof, that the actual amount of injury to such town lands, in consequence of such trespass, ex- ceeded the sum of $12.50, then the amount of the actual damages, with costs of suit, shall be recovered in such action, instead of any penalty for the same trespass, imposed by the town meeting ; and such recovery shall be a bar to every other suit for the same trespass. Id., § 6. § 800. "When Court May Order Partition.— Whenever, by any decree or decision in any suit or proceeding brought to settle any controversy in relation to town commons or other lands, the common property of a town, or for. the partition thereof, the rights of any town shall be settled and confirmed, the court in which such proceeding shall be had may partition such lands according to the right, as decided and settled. Id., 8 r. 2. WHEN BY OR AGAI]!>fST A SUPEEVISOE. By a Supervisor. — An action or special proceeding may be maintained, by the supervisor of a town, or the supervisors of a coimty, upon a contract lawfully made with those officers or their predecessors, in their official capacity ; to enforce a Hability created or a duty enjoined, by law, upon those officers, or the body represented by them ; to recover a penalty or a forfeiture, given to those officers, or the body represented by them ; or to recover damages for an in- jury to the property or rights of those officers, or the body repre- sented by them ; although the cause of action accrued before the commencement of their term of office. Code of CiTil Procedure, § 1926. This section does not apply to a case where it is specially prescribed by law that an action may be maintained by or against the body represented by an officer designated in the section ; but in such a case the prosecution or defense of the action, as the case may be, must be conducted by the persons then in office who represent that bodyi Id., § 1928. § 801. Wbat Actions may be Brought Ag^ainst Supervisor. — An action or special proceeding may be main- tained against a supervisor or board of supervisors upon any cause of action which accrues against them, or has accrued against their 454 StrPEHvisoEs' Manual. predecessors, or upon a contract made by their predecessors in their official capacity and within the scope of their authority. Id., § 1927. Sections 1926 and 1927 of the Code of Civil Procedure, above given, do not apply to a case where it is specially prescribed by law that an action may be maintained by or against the body represented by an officer designated in those sections ; but, in such a case, the prosecution or defense of the action, as the case may be, must be conducted by the persons then in office, who represent that body. Id., § 1928. An action to obtain a judgment preventing waste of or injury to the estate, funds or other property of a county, town, etc., may be maintained against any officer thereof, or any agent, commissioner, or other person acting in its behalf, by a citizen, resident therein, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid a tax therein. This sec- tion does not affect any right of action in favor of a county or town, or any public officer. Id., § 1925. § 802. An Act for the Protection of Tax Pay- ers— Action to Restrain Unla-wful Official Acts* — A.U officers, agents, commissioners and other persons acting for and on behalf of any county, town, etc., in this State, and each and every one of them may be prosecuted, and an action or actions may be maintained against them to prevent any illegal official act on the part'of any such officers, agents, commissioners or other persons, or to prevent waste or injury to any property, funds or estate of such county, town, etc., by any person whose assessment, or by any num- ber of persons jointly, the sum of whose assessments shall amount to $1,000, and who shall be liable to pay taxes upon such assessment or assessments in the county, town, village or municipal corporation to prevent the waste or injury of whose property the action is brought, or who have been assessed or paid taxes therein upon an assessment or assessments of the above-named amount within one year previous to the commencement of any such action or actions. Such person or persons, upon the commencement of such action, shall furnish a bond to the defendant therein, to be approved by a justice of the supreme court or the county judge of the county in which the action is brought, in such penalty as the justice or judge approving the same shall direct, but not less than $250, and to be Actions By ok Against a Supervisor. 455 executed by any two of the plaintiffs, if there be more than one party plaintiff, provided said two parties plaintiff shall severally jus- tify in the sum of $5,000. Said bond shall be approved by said justice or judge and be conditioned to pay all costs that may be awarded the defendant in such action if the court shall finally de- termine the same in favor of the defendant. The court shall require, when the plaintiffs shall not justify as above mentioned, and in any ease may require two more sufficient sureties to execute the bond above provided for. .Such bond shall be filed in the oSce of the county clerk of the county in which the action is brought, and a copy shall be served with the summons in such ac- tion. If an injunction is obtained as herein provided for, the same bond may also provide for the payment of the damages arising there- from to the party entitled to the money, the auditing, allowing or paying of which was enjoined, if the court shall finally determine that the plaintiff is not entitled to such injunction. In case the waste or injury complained of consists in any board, officer or agent of any county, town, etc., by collusion or otherwise, contracting, auditing, allowing or paying, or conniving at the contracting, audit, allowance or payment of any fraudulent, illegal, unjust or inequit- able claims, demands or expenses, or any item or part thereof against or by such county, town, etc., or by permitting a judgment or judg- ments to be recovered against such county, town, etc., or against himself in his official capacity, either by default or without the in- terposition and proper presentation of any existing legal or equit- able defenses, the court may in its discretion prohibit the payment or collection of any such claims, demands, expenses or judgments, in whole or in part, or may enforce the restitution thereof, if hereto- fore or hereafter paid or collected, by the person or party heretofore or hereafter receiving the same, and also may, in its discretion, ad- judge and declare the colluding official personally responsible there- for, and out of his property provide for the collection or repayment thereof, so as to indemnify and save harmless the said county, town, etc., from a part or the whole thereof ; and in the case of a judg- ment, the court may, in its discretion, vacate, set aside and open said judgment, with leave and direction for the defendant therein to in- terpose and enforce any existing legal or equitable defense therein, under the direction of such person as the court may, in its judgment or order, designate and appoint. All books of minutes, entry or account, and the books, bills, vouchers, checks, contracts or other papers connected with or used or filed in the office of, or with any 456 SuPERVisoBs' Manual. officer, board or commission acting for or on behalf of any county, town, etc., in this State, are hereby declared to be public records and shall be open, subject to reasonable regulations to be prescribed by the officer having the custody thereof, to the inspection of any tax payer. This section shall not be so construed as to take away any right of action from any county, town, etc., or from any public of- ficerj but any recovery under the provisions of this act shall be for the benefit of, and shall be paid to the officer entitled by law to hold and disburse the public moneys of such county, town, etc., and shall, to the amount thereof, be credited the defendant in determining his liability in the action by the county, town, etc. Laws of 1881, chap. 531 ; 1 E. S. 865. 1^ See Code of Civil Procedure, § 1935. Plaintiff, an incorporated seminary of learning, leased its school building and premises, at Saratoga Springs, to D. for a boarding-house during a summer vacation. The assessors of the town assessed the property to D., and after the expiration of the lease, a tax was levied thereon. The receiver of taxes for the town was pro- ceeding to sell under the act of 1880 (Laws of 1880, chap. 68), which authorized him to sell any real estate upon which taxes are unpaid. Whereupon plaintiff brought this action to restrain the sale, and to vacate and set aside the tax as un- authorized by said act. On the trial it was claimed by the defendant that the assess- ment was void by reason of the indefiniteness of the description. The property was deiinitely described in the notice of sale. Held, that as, by the act, the re- ceiver is directed to execute a conveyance to the purchaser, which is made {§ 8) presumptive evidence of regularity of all the proceedings including the assess- ment, a grantee under a sale would not be required to show a regular assess- ment in order to recover the premises, and his deed would be a cloud on the title; and that the action was maintainable. Temple Grove Seminary v. Cramer, 98 N. T. 121-2. An action to vacate an audit, by a town board of audit, of a claim which the board had no authority to allow; or where the audit was fraudulent and collusive, and to restrain the collection of tax therefor, may properly be brought by a tax payer under the act of 1872 (Laws of 1873, chap. 161), '• for the protection of tax payers." The right to maintain an action under said act is not confined to cases where, before its passage, an equitable action could have been brought by the town for the same relief. Osterhoudt v. Kigney e6 al., 98 N. y. 222. In an action brought under the act " for the protection of tax payers " (Laws of 1873, chap. 161, amended by Laws of 1879, chap. 536), by tax payers of a town to vacate, on the ground of illegality or fraud, audits of town accounts made by the board of audit, and to restrain the levying of a tax for their payments, the persons in whose favor the audits were made are proper and necessary parties The enumeration in said act of the persons against whom actions under it may be brought does not dispense with the necessity of joining all other persons who will be directly affected by the judgment, and are necessary parties to a complete de- termination of the controversy. Osterhoudt et al. v. Board of Supervisors, etc., et al., 93 N. Y. 239. In an action by a tax payer of the town of A. to have certain bonds issued by said town adjudged illegal and void, it appeared that the town, acting in supposed accordance with statutory provisions (Laws of 1869, chap. 907, as amended by Laws of 1871, chap. 935), issued its bonds to pay for stock of a railroad corporation, which passed into the hands of innocent holders. The bonds were claimed by the Actions By oe Agaiksx a Supervisok. 457 town to have been illegally issued, and so invalid. While suits were pending to enforce them, said town, under the act of 1880 (Laws of 1880, chap. 146), author- izing it " to issue new bonds pursuant to the provisions of Laws of 1878, chap. 75," and its amendments, to the amount and extent of its bonded indebtedness, issued the bonds in question in exchange for, and to retire the outstanding bonds, the new bonds drawing a lower rate of interest than the old ones. Said town at the time had no other" bonded indebtedness" than the original bonds issued as above stated. Held, that the action was not maintainable; that the town, having elected to compromise rather than to contest the validity of the old bonds, was estopped from thereafter questioning it. Hills V. Peekskill Savings Bank etal., 101 N. T. 490. Where the bonds of a town have been issued to a railroad corporation in pay- ment for stock, by commissioners appointed under and by a judgment void for want of jurisdiction rendered in proceedings under the act authorizing " munici- pal corporations to aid in the construction of railroads," an equitable action is maintainable for the protection of tax payers, at the suit of a tax payer of the town, to restrain the negotiation, or payment, of the bonds and to compel their cancellation. • i Metzger v. Attica & A. R. R., 79 N. Y. 171. See Ayers v. Lawrence, 59 id. 192. When the supervisor of a town acting, under section 37 of chapter 179 of 1856, as ' ' trustee of the gospel and school lot " improperly invests and thereby loses moneys belonging to such fund, an action to compel him to account and make good the loss thereby occasioned should be brought by his successor, who should describe himself in the title of the action as the trustee of the gospel and school lots. Taylor v. Gurnee, 26 Hun, 624. In a bond given by the supervisor of a town of Westchester county, under the provision of the sfatute requiring every supervisor to execute and deliver to the town clerk of his town, a bond conditioned for the faithful discharge of his duties, etc. (Laws of 1866, chap. 534, Jj 3, as amended by Laws of 1868, chap. 731, § 1), the person holding the oflSce of town clerk at the time was named as obligee, he being described as " town clerk." and the penal sum being made payable " to the said town clerk, or his successor in office." In an action upon the bond held, that the bond was not to the individual, but to the officer; and so was in compliance with the requirements of the statute and was valid. Also held, that the aption was properly brought in the name of the supervisor of the town. Sutherland v. Carr et al., 85 N. Y. 105. An action may be brought by a supervisor, as such, to recover a balance remain- ing in the hands of a predecessor, as ascertained and certified by the auditors of town accounts, but not paid to his successor on demand. This right of action in the name of the supervisor is conferred by 3 Revised Statutes, page 473, section 93 and is not taken away nor conferred upon the town by the Laws of 1866, chapter 534. Gleason v. Youmans, 9 Abb. N. C. 107 ; affirmed, 13 Dig. 25. A supervisor who, by the wrongful act of hia associates, is excluded from being present at a meeting of the board, cannot, on that ground, maintain an action to enjoin other officers from proceeding to fulfill authority conferred upon them by the proceedings of the board at such meeting. His remedy should be directly against the offending supervisors. Ely V. Connally, 7 Abb. (N. S.) 9. Actions for fines and penalties under the " Compulsory Education Act " are to be brought in the name of the supervisor. ' Laws of 1874, chap. 421, § 9. 58 458 SuPERvisoKs' Manual. Under the provision of the act (Laws of 1865, chap. 39, p 3) providing for a re- fund of bounties, the State, through its paymaster-general, settled with, and paid to, a committee, appointed by the board of supervisors of Cortland county, the amount claimed for excess of years furnished by the several towns thereof, in- cluding the thirty-one years so credited. In the schedules presented by the com- mitiee the thirty-one years were not credited to the town of S., but to other towns, defendant, being credited with three years. The paymaster-general did not recognize the towns in making the payment, but kept his account with the county, using the schedule simply to ascertain the aggregate number of excess furnished from enlistments in the county. The committee, knowing of the claim of the town of S., by direction of the board of supervisors paid to defendant the sum received from the State for the three years so credited to it. In an action to recover the money so paid, held, that the committee received the refund as agents for the different towns; that the right to demand and receive it existed in the towns, not in the county, and the sum paid for the thirty-one years rightfully be- longed to, and its payment discharged the claim of, the town of S. ; that, in the absence of explicit evidence to the contrary, it could not be presumed that the State undertook to determine how the money paid to the committee should be dis- tributed as between the towns, and that the action could be maintained. Also held, that the action was properly brought in the name of the supervisor of the town of S. Hathaway v. Town of Cincinnatus, 62 N. T. 435. Under the provision of the act (Laws of 1874, chap. 396), subjecting the prop- erty of the N. Y. & 0. M. R. R. Co. to taxation, and appropriating the amount of the county taxes thereon, in any town which has issued bonds in aid of the construction of the road of said company, to such town, to be devoted to the pay- ment of its bonds, after any such tax has been collected the moneys belong to the town, and any diversion thereof from their lawful object is an Injury to the rights of the town, which may be protected by an appropriate action in its behalf. The town is not confined to the remedy given by the act (§ 4), i. e., an action against the collector and the sureties upon his bond. The action on behalf of thetowu might, under the Revised Statutes (3R. S.473, S 93), have been properly brought by the supervisor of the town, and may be so brought under the Code of Civil Procedure (§ 1936). Where, therefore, the warrant issued to the collector of such a, town required him to pay over the moneys so collected to the county treasurer, which command the collector obeyed, instead of paying the amount collected to the railroad com- missioners of the town, as prescribed by the act (§ 8), held, that an action, as for moneys had and received, was properly brought by the supervisor of the town against the board of supervisors of the county to recover the amount so paid. Bridges V. Board of Supervisors of Sullivan Co., 92 N. Y. 570-571. See Town of Lewis V. Marshall, 9 Abb. N. C. 104, note; affirmed, 56 N. Y. 663; Hand v. Super- visors, 31 Hun, 631. The supervisor of a town is, in a general sense, its treasurer; he is entitled to receive all moneys raised for town purposes, except those which are expressly directed to be paid to the town oflBcers having charge of highways and bridges,, schools and the support of the poor. 1 R. S. (7th ed.), § 1, p. 826. He is also directed to pay all judgments recovered against the town from any moneys in his hands which are not otherwise specially appropriated. 3 R. S. (7th ed.), § lOfi, pp. 2403-4. The statute thus assumes that he is the legal custodian of the moneys of the town, and chargeable with the duty, not only of receiving and keeping them, but also of guarding their disbursement, and also recognizes, to a certain extent, the cor- porate existence of towns and their capacity to hold property, to protect its pos- session, and to enforce their quasi corporate rights by appropriate action. Bridges v. Board of Supervisors of Sullivan Co., 92 N. Y. 575. § 803. How Broug-ht By or Ag-ainst Super- visor. — In an action or special proceeding brought pursuant to Actions By or Against a Supeevisoe. 459 section 1926 or section 1927 of Code of Civil Procedure, heretofore referred to, the officer by or against whom it is brought must be described in the summons, or other process by which it is commenced, and in the subsequent proceedings therein, by his individual name, ■with the addition of his official title. An objection, growing out of an omission to join any officer who ought to be joined with the others, must be taken by the answer, or, in a special proceeding, before the close of the case, on the part of the defendant ; other- wise it is "waived. Code of Civ. Pro., § 1929. Where the averments in, and the frame of a complaint are such as to affix to the plaintifE a representative character and standing in the litigation, and to show that the cause of action, if any, devolved upon him solely in that character, the omission in the title to the action of the word " as " between the name of the plaintifE and words descriptive of his representative capacity, does not prevent him from claiming in that capacity. Beers V. Shannon, 73 N. Y. 292 ; Stillwell v. Carpenter, 62 id. 689. If the word "as" be not used, or its equivalent, such designation is merely a description of the person. Id. It is safer to entitle the action " A. B. as supervisor of the town of C." Bennett V. Whitney, 18 Dig. 393; S. C, 94 N. T. 802. § 804. Substitution of Successor in Office in Suit. — In such an action or special proceeding, the court must, in a proper case, substitute a successor in office, in place of a person made a party in his official capacity, who has died or ceased to hold office ; but such a successor shall not be substituted as a defendant, without his consent, unless at least fourteen days' notice of the appli- cation for the substitution has been personally served npon him. Code of Civ. Pro., S 1930. See Supervisor of Galway v. Stimson, 4 Hill, 136. It is only "\a. a, proper case" that the court will substitute a successor. Where it appears from the "relation between the defendant and the new supervisor, and the attitude of the latter to the subject-matter of the litigation, that the applica- tion is made in the interest of the defendant, rather than of the town, it should be denied. Farnham v. Benedict, 29 Hun, 44. In an action brought by or against a commissioner of highways as such, his opponent, if successful, is entitled to a personal judgment against him and, there- fore, his successor in office cannot be substituted in his place as a party, although his successor consents to be substituted. Hitchman v. Baxter, 5 Browne's C. P. Rep. 226. § 805. Counsel may be Employed.— The super- visor may employ counsel to prosecute or defend. His expenses and services are a town charge. 460 Supervisors' Manual. § 806. Judg-ments, Costs, Etc., When a Town Charge.— In all suits or proceedings prosecuted by or against towns, or by or against town officers in their name of office, costs shall be recoverable as in the like cases between individuals. Judg- ments recovered against a town or against town officers, in actions prosecuted by or against them in their name of office, shall be a town charge, and, when levied and collected, shall be paid to the person to whom the same shall have been adjudged, j 1 R. S. 841, i 8. For defective highways, see ante, § 791. § 807. When Execution May and May Not Issue. — An execution cannot be issued upon a judgment for a sum of money, rendered against an officer in an action or special proceeding, brought by or against him, in his official capacity, pur- suant to this article, except where it is rendered against the trustee or trustees of a school district, or the commissioner or commis- sioners of highways of a town. In either of those cases an execution may be issued against and be collected out of the property of the officer, and the sum collected must be allowed to him, in the settle- ment of his official accounts, except as otherwise specially prescribed by law. Code of CiT. Pro., S 1931. § 808. Costs, When Awarded Against Town or County. — In an action or a special proceeding brought in the name of the people of the State to recover money or property, or to establish a right or claim, for the benefit of a county or town, costs shall not be awarded against the people ; but where they are awarded to the defendant, they must be awarded against the body for whose benefit the action or special proceeding was brought. Id., I 3243. § 809. When Costs Not Allowed Against Supervisor. — Costs cannot be awarded to the plaintiff in an action against a school officer or a supervisor, on account of an act performed by him, by virtue of, or under color of his office ; or on account of a refusal or an omission to perform a duty enjoined upon him by law, where his act, refusal or omission might have been the subject of an appeal to the State superintendent of public instruc- tion, and where it is certified that it appeared, upon the trial, that the defendant acted in good faith. But this section does not apply Actions By ok Aqaikst a Supekvisob. 461 to an action for a penalty ; or to an action or a special proceeding to enforce a decision of the superintendent. Id., § 3244. § 810. Judgment to be Laid Before Board of Supervisors. — K judgment be rendered for any debt, dam- ages or costs against any town or the supervisor thereof, on account of the liability of such town, and such judgment be not suspended by writ of error or otherwise, or be not paid and satisfied before the next annual meeting of the board of supervisors of the county, a certified copy of the docket of such judgment, or the record thereof if required by such board, shall be laid before the board of super- visors of the county at some annual meeting thereof. 8 R. S. 2403, § 102. §811. Judgment to be Collected as Taxes Are. — The board of supervisors shall add the amount of such judgment, together with interest thereon, from the time of recovery to the first Monday in February then next, and also the expenses of the certified copy of the docket or record of the judgment mentioned in the preceding section, to the tax to be laid upon the town against which, or against the officers of which, such recovery shall have been had ; which sums shall be assessed, levied and collected as other contingent charges of such town, and shall be paid by the county treasurer to the person recovering such judgment. Id., § 103. § 812. Board of Supervisors Required to Levy Tax to Pay Judgment. — If a final judgment for a sum of money, or directing the payment of money, shall have been, or shall hereafter be recovered against any county or town within this State, and the same remains, or shall hereafter remain unpaid, and the execution thereof is not, or shall not be stayed as required by law, or if so stayed, the stay has expired, or shall here- after expire, it shall be the duty of the board of supervisors, and the said board of supervisors is hereby empowered to assess, levy and cause to be collected at the same time and in like manner as other moneys for the necessary expenses of the county or town, as the case may be, are then next thereafter to be assessed, levied and col- lected, and in addition to the moneys now authorized by law to be assessed, levied and collected for that purpose, a sum of money suffi- cient to pay the said judgment with the interest thereupon, and the fees and expenses chargeable by law upon the execution, if any, < issued to collect the same. The moneys so assessed and levied as 462 Sltpbbtisoks' Mamual. soon as collected and paid to tlie proper receiving and disbursing officer or officers, or so much thereof as may be necessary, shall, from time to time, be paid by him or them to the judgment creditor, administrator or assignee, or other person entitled to receive the same by reason of the said judgment, without any deduction for his or their fees or commissions. Laws of 1880, chap. 554, § 1 ; 1 R. S. 870. liimitation as to Amount shall not Apply to Moneys to be Raised Under tbis Act. No restriction or limitation imposed by law, as to the sum to be raised in any year in any city or village, shall apply to the moneys to be raised for the purposes specified in the last preceding section; but the said moneys shall be raised in ad- dition to any sum so restricted or limited. Id., § 2. Section 3 is a special provision as to New York city. § 813. Supervisor to Pay Judgment, When.— If the supervisor of a town, against whom any judgment shall have been rendered, which shall not be suspended by writ of error oi' otherwise, have sufficient moneys in his hands belonging to his town, not specially appropriated, he shall be bound to pay the amount of such judgment and the interest thereon, upon the production of a certified copy of the docket thereof, or of the record, if required ; and for a failure so to do he shall be personally responsible to the party in whose favor such judgment was obtained. S R. S. 2403, § 105. If the recovery be had against a town in its own name the super- visor thereof shall in like manner and upon like evidence pay the amount thereof, with interest, out of any moneys in his hands be- longing to such town, not specially appropriated ; and for a failure to do so he shall be personally responsible for such amount to the party in whose favor such judgment was obtained. Id., S 106. § 814. Decisions as to Costs, Judg'ments, Etc. For other decisions on this subject, see ante, "How Action to be Brousrht," etc.. § 790. s . . An overseer of highways cannot, upon his own motion, continue to litigate an action brought against him for an official act, after judgment .has passed against him on trial, and demand indemnity from the town for the costs thereafter in- curred if the subsequent litigation should prove unsuccessful. People, exrel. Van Keuren, v. Board of Town Auditors, 74 N. Y. 310. Actions By or Against a Sxtpbevisor. 463 The provisions of the Revised Statutes declaring that " judgments against town oflBcers in actions prosecuted by or against them in their name of oiiice shall be a town charge" includes merely cases against a to wn officer where an act complained of was done by him in his official capacity; it does not include a case where an of- ficer is sued and judgment obtained against him for damages resulting from a neglect of duty on his part. People, ex rel. Loomis, v. Board of Town Auditors, T5 N. T. 316. If the supervisor has no funds, not specially appropriated, he is not personally responsible. Overseers of Milan v. Supervisors, 14 W. 74. The remedy of the judgment creditor, if the board refuse to audit and allow his judgment, is an application for a mandamus, not an action against the county, or the board. Boyce v. Board of Supervisors, 20 Barb. 294. Wlien a judgment has been rendered by a court having jurisdiction of the par- ties and subject-matter, against a town or an officer, which is a town cliarge as prescribed by law, the auditing and allowing of the amount and interest is a mere ministerial act, not involving the exercise of judicial discretion. Lower v. United States, 1 Otto, 536, cited in 24 Hun, 421, which see; Allaben v. Supervisors, 12 How. 50; Newman v. Supervisors, 45 N. Y. 676. On a judgment confessed by an officer, it was held that the board are not con- cluded by the judgment; they have the right to go behind it and inquire whether the whole or any part of the cause of action is a county charge. Gere v. Supervisors, 7 How. 255. As to Defective Hig-b-ways. A judgment against the commissioners of highways of a town, upon a contract for the repair of a highway, does not necessarjly establish any liability on the part of the town. The commissioners have no general authority to bind the town by their con- tracts, and no corporate duty is imposed upon it, in respect to the care of high- ways. The burdens assumed by it are voluntary, and the assumption must precede tmy authorized action on the part of the commissioners, save in the exceptional cases prescribed by statute. (Laws of 1858, chap. 103, § 1, as amended by Laws of 1865, chap. 442.) People, ex rel. Everett, et al. v. Board of Supervisors, 93 N. Y. 397. The provision of the statute making judgments by or against town officers, in actions prosecuted against them in their name of office, a town charge, refers only to actions brought by or against them upon contracts authorized by statute. In order, therefore, to make .a judgment against commissioners of highways a town charge, it must have been recovered upon a liability incurred by them act- ing within the scope of their authority, and in such case the claim therefor must be presented, passed upon and audited by the board of town auditors. In proceedings to compel defendant, by mandamus, to levy and assess upon the town of K., or upon territory formerly included in that town, the amount of a judgment held by plaintiffs against the commissioners of highways of the town, the only proof was the judgment-roll, by which it appeared that the cause of ac- tion arose out of a contract for the repair of the highways of the town. Meld, that to entitle relators to maintain the proceedings, it was essential for them to show a valid judgment against the town, or such a judgment against its commis- sioners as precluded it from disputing its validity; that no such judgment was established; and that an order granting the application for the writ was error. People, ex rel. Everett et al., v. Board of Supervisors, 93 N. Y. 398. Commissioners of highways have no power to contract a debt against the town, by borrowing money for the repair of roads and bridges. 464 Supervisors' Manual. Accordingly, where commissioners of highways borrowed |1,000, for this pur- pose, on a note purporting to bind them in their official capacity, held, that an action could not be maintained against their successors to recover the amount. The commissioners are not bound to repair either roads or bridges until the necessary funds are provided. Barker v. Loomis, 6 Hill, 463. It is the duty of commissioners of highways to repair defective highways or bridges, after notice of their condition, with reasonable and ordinary care and dili- gence, if they have sufficient funds in their hands or authority to procure such funds; and neglect of this duty renders them liable in a civil action to any person specially injured thereby. Actual notice of the defective condition of a highway is not necessary, where the circumstances are such that ignorance on the part of the commissioners is, in itself, negligence. The issue being the fact of negligence, the motives, or good faith, of the com- missioners are entirely immaterial. , The principle should be regarded as settled in this State, that public officers, whose duties are not judicial, are answerable in damages to any one specially injured by their careless and negligent performance, or omission to perform, the duties of their office. Hover v. Barlchoof, 44 N. T. 113. In an action against commissioners of highways for an accident caused by a hole in a bridge, the referee found that none of the defendants had any knowledge prior to the accident that the bridge was out of repair, and that no wiUful omis- sion of duty had been established upon the part of any of them. Held, that the report in favor of defendants must be set aside. Such commissioners owe to the public an active duty, the duty of inspection of highways within reasonable periods, and one question always is whether, under the circumstances, they were bound to Itnow of the defect; and this, apart from any question of actual knowledge or willful neglect. Cousins T. Carncross, 21 Dig. 435-6. Chapter 700 of 1881 , providing that the several towns in this State shall be liable to any person suffering damages by reason of defective highways or bridges, in cases in which the commissioners of highways were then liable therefor, instead of such commissioners, did not render the towns liable for damages theretofore occasioned by such defects in the highways or bridges, but only created and imposed such obligation upon them for damages to be sustained after its passage. Frasier v. Town of Tompkins, SO Hun, 168. The statute requiring commissioners of highways to keep the bridges and high- Ways in repair imposes upon them the duty of active oversight and constant vigi- lance, and requires them to exercise a reasonable degree of watchfulness in ascer- taining from time to time the condition of the highways and bridges, and in pre- venting them from becoming dilapidated or dangerous. The mere fact that they have not been notified of the existence of the defect does not necessarily relieve them from liability, to one who has been injured by reason of their failure to discover and repair the same. Bostwiek v. Barlow, 21 Hun, 177. The liability of towns is not extended by the Laws of 1881, chapter 700, to cases in which the commissioners of highways were not liable prior to the passage of that act. i In an action against a town to recover damages for injuries alleged to have been jcaused by the negligence of its agents and servants in failing to repair a highway or bridge the complaint must allege that defendant had funds, or the means of acquiring the same, or that its highway commissioners had funds or means of I acquiring them. Eveleigh v. The Town of Hounsfield, 20 Dig. 210. To relieve the commissioners of highways of a town from personal liability to one who has been injured by their neglect to repair a defect known by them to Actions By and Against Counties. 465 exist in the highway, it is not sufiScient to show that they had no funds on hand wherewith to cause the necessary repairs to he made, but it must also be shown that they had sought, through the proper channels, to procure the said funds; and their failure so to apply therefor wUl render them liable for the damages sus- tained by reason of such defect. Warren v, Clement, 24 Hun, 472. 2. ACTIONS BY AND AGAINST COUNTIES. § 815. Actions by Counties, When and Ho-w Bx*011^1lt. — Each county as a body corporate may sue and be sued. 2 R. S. 924, § 1, snbd. 1. By section 1926 of the Code of Civil Procedure, it is provided that an action or special proceeding may be maintained by the siiper- visors of a county upon a contract lawfully made with those officers or their predecessors, in their official capacity, to enforce a liability created, or a duty enjoined by law, upon those officers or the body represented by them, to recover a penalty or forfeiture given to those officers or the body represented by them ; or to recover dam- ages for an injury to the property or rights of those officers or the body represented by them ; although the cause of action accrued before the commencement of their term of office. Code of CiT. Pro., § 1926. § 816. Controversies Bet-vreen Counties.— Whenever any controversy or cause of action shall exist between any of the counties of this State, or between any such county and an individual or individuals, such proceedings shall be had, either at law or in equity, for the purpose of trying and finally settling such controversy, and the same shall be conducted in like manner, and the judgment or decree therein shall have the like effect as in other suits or proceedings of a similar kind between individuals and cor- porations. 2 R. S. 977, 8 1. A cause of action against the county, or against the board of supervisors, is not affected by the fact that different individuals compose the board at any time since the cause of action accrued, or since the action or proceedings were begun. § 817. Relief from Erroneous or Illegal Assessments and Taxation on Lands Divided by County Lines. 59 466 SuPEEvisoKS' Manual. Actions to Determine inWliat Counties Lands are Taxable. — Any person who shall have heretofore owned, or shall hereafter own, a farm or lot of land which has been, or shall be, divided by the county line between two or more counties, which farm or lot shall have been, or shall be assessed, in whole or in part, in or for the same year or years in towns in said counties, and who shall have paid the taxes so imposed thereon in said coun- ties, may commence an equitable action in the supreme court against said counties to determine in which of said counties said land was properly taxable for said year or years, to recover of the county or counties wherein said taxes have been or may be wrongfully col- lected, the amount thereof, with interest thereon from the time of the payment thereof, and for such other relief in the premises as to the court shall seem equitable and just. Laws of 1870, chap. 325, § 1 ; 2 R. S. 1002. Actions, bcw Commenced, Etc.— Said actions may be commenced by the service of a summons, or summons and com- plaint, upon the chairman of the boards of supervisors of the coun- ties made defendant, each of whom shall have authority to employ counsel to appear for, and represent his county in said action. The court shall take cognizance of such actions, in the same manner as other civil actions, and shall render the proper judgment therein ; and the chairman of such boards is authorized to verify pleadings or affidavits in such actions. Id., 8 2. Provisions of Code Applicable. — All the provis- ions of the Code of Procedui'e, not inconsistent with this act, are made applicable to said actions, and to the judgment and subsequent proceedings therein, except that costs in such action shall not be recovered against any county, unless the plaintiff shall, before the commencement of said action, have appHed to the board of super- visors thereof to refund such taxes. Id., §3; 2R. S. 1002-3. The provisions relating to the refunding of the taxes determined in favor of plaintiff have been given, ante, § 347. The remediep given by this act shall not extend to assessments made more than three years next prior to the passage thereof. Suits against a county can be brought only for such causes of action, or contro- versies (such as torts and the like) as cannot be settled and adjusted by the board of supervisors, in the exercise of their ordinary povrers. Brady v. Supervisors, 2 Sandf. 460: affirmed, 10 N. T. 260. The supervisors of a county, as such, are not a body corporate, and possess no powers as a corporation. Id., 10 N. Y. 260, AoTioKS By and Against Counties. 467 " Sacb. controversy " means sucli a claim or pause of action as cannot be settled and adjusted on the application of tbe party, in the exercise of the ordinary powers of the board, and which is not a county charge, until it passes into judg- ment. Id., 2 Sandf. 471. A bill in chancery, in the nature of a creditor's bill, does not lie at the suit of a county, to enforce the payment of county taxes, where the warrant for collection has been returned to the county treasurer, for want of property whereon to levy. Durant v. Supervisors, 26 W. 66. No action can be brought against a county for a county charge. This power to audit and allow county charges is exclusive of all other authority over the sub- ject, to this extent, at least, that, when exercised, it is subject to no review. People, exrel. Outwater, v. Green, 56 N. T. 469. See "Auditing of Account and County Charges," ante, chap. VIII. The board of supervisors of a county are not a corporation; and as such board, and apart from the county, they are not liable to a suit. They can be sued only as representing the county; and to warrant a suit against them as representing the county there must be some duty of the county, and the case must be such that an action founded upon that duty is the appropriate remedy.' ■ But wh6re there is a failure of duty by the supervisors only, not by the county, a writ of mandamus is the j*oper remedy. Boyce v. Supervisors of Cayuga, 20 Barb. 294. The legislature has the power to direct by what agency claims against a county shall be ascertained and adjusted, and by what officials the bonds of a county, authorized to be issued to provide means of piayment therefor, shall be attested and issued. But the bonds, when issued, are the bonds of the county by which its credit and revenues are pledged. The debt is the debt of the county and not of the State, and the moneys realized upon the bonds are the moneys of the county and not of the State; and when stolen or procured by fraud from the county treasury, the county alone can maintain an action to recover the ^ame, subject, however, like other municipal rights, to the control of the legislature. People of the State of New York v. IngersoU, 58 N. T. 2, 8. The board of supervisors are bound to provide funds to pay orders drawn by the superintendents of the poor and certificates given for services as jurors, and if the funds are wasted or lost, to provide others to replace them. Chemung Canal Bank v. Board of Supervisors of Chemung Co., 5 Denio, 517. In an action under chapter 161, Laws of 1872, against the board of supervisors and the town auditors to set aside certain audits, the persons in whose favor the audits were made are necessary parties. Osterhoudt et al. v. Board of Supervisors of Ulster Co., 98 N. Y. 239. As a proceeding to vacate an assessment is a special proceeding, it is governed by the limitation prescribed by the Code of Civil Procedure (§§ 388, 414), and a delay in moving, for a less time than there limited, is not fatal to the proceeding. In the Matter of Manhattan Savings Institution, 82 N. Y. 142. Even in cases where no discretion is vested in a board of supervisors in relation to an account presented to them, and a clear legal duty rests upon them to cause the whole amount to be levied, collected and paid as a county charge, which they refuse to perform, an action will not lie against the board of supervisors. The only remedy of the creditor is a writ of mandamus to compel them to perform that duty. To warrant a suit against a board of supervisors as representing the county, there must be some duty of the county; where the duty relied upon is a duty not of the county, but of the board of supervisors, no action lies. Boyce v. Supervisors pf Cayuga Co., 20 Barb. 294. 468 SuPEEVisoEs' Mantjal.- No action lies for printing proceedings of supervisors where they have rejected the claim. Adams t. Supervisors, 66 Barb. 368. No action can be maintained against a county for a county charge. People, ex rel. Outwater, t. Green, 66 N. T. 466-469, and cases cited. In each year from 1875 to and including 1879, the board of supervisors of the county of Cayuga included in the taxes imposed upon the taxable property of the city and town of Auburn, in that county, the whole amount of the fees and charges audited and allowed by the said board of supervisors to the sheriff for receiving, keeping and boarding prisoners committed to jail by the courts of special sessions and police justices in the said city, while the statute required that the said amounts should be assessed upon the taxable property of the county as a county charge. This action was brought by the plaintiif to recover the illegal amounts so added to the taxes imposed upon the property of the plaintiff's assignors, and by them paid to the city treasurer and tax receiver, by whom they were paid to the sheriff upon checks drawn by the supervisors of Auburn. Meld, that as the board of supervisors had no statutory authority to impose these taxes upon the city, their action was wholly without jurisdiction, and that the plaintiff could maintain this action to recover the amounts so paid without first procuring the assessment to be vacated in proceedings instituted directly for that purpose. That as the plaintiff's claim was founded upon the illegal and wrongful action of the board of supervisors, it was not necessary for him to present it to that board for audit before bringing this action. Ross V. Supervisors of Cayuga Co., 38 Hun, 20, 21. Since the act of 1855 (Laws of 1855, chap. 437), upon return by the town col- lector of a tax, laid upon real estate, uncollected for want of goods and chattels of which to make the same, the land is to be classed as non-resident, as to such unpaid tax, and all proceedings for the collection thereof must thereafter be had as if it was the laud of a non-resident pursuant to that act. Where the board of supervisors assume to add to the amount of a tax so re- turned to the assessment-roll of residents, and thus charge it upon one who has succeeded to the occupation of the land assessed, their action is without jurisdic- tion and void, and the tax thus laid against him is illegal. If such illegal tax is collected and paid into the treasury of a county, an action as for money had and received will lie against the county for its recovery. The money having come to the treasiiry of the county by the wrongful act and with the knowledge of its officers, no demand is necessary before suit, nor is it necessary to present the claim therefor to the board of supervisors for audit and allowance. Newman v. Supervisors of Livingston Co., 45 N. T. 676. The board of supervisors of a county can maintain an action to recover moneys fraudulently drawn from the treasury of the county, by a public officer, by means of fictitious claims, and converted to his own use or misapplied. Supervisors of New York v. Tweed, 13 Abb. (N. S.) 152. A county can only be made liable for money alleged to have been wrongfully demanded and collected, or had and received by it for the benefit of another, where the moneys have come to its treasury for its use, or where it has had, or might have had, the benefit thereof. In pursuance of the provisions of the act appointing commissioners for draining certain lands in the town of Eoyalton, Niagara county (Laws of 1867, chap. 774), defendant caused the expenses to be assessed upon the owners of lands benefited, among whom was plaintiff. The assessment was levied and collected and paid over to the treasurer of the county, and by him paid to the commissioners, as pre- scribed by the act. The proceedings of the commissioners having been vacated on certiorari, this action was brought to recover the amount collected, as for moneys wrongfully demanded and collected by defendant, and by it had and re- ceived for plaintiff's use and benefit. Held, that the county, by its board of super- visors exercised simply an agency under the act; that the treasurer, in the receipt and disbursement of the money, acted as agent and treasurer of the commissioners, AcTioiTS By and Against Counties. 469 not of the County; the money paid did not go into the county treasury, and was never, in any sense, received, appropriated by, or in the possession of defendant; and, therefore, that the action could not be maintained. Dewey v. Supervisors of Niagara Co., 62 N. Y. 294. After a claim against a county has been submitted to a board of supervisors for allowance, and has been examined and passed upon, no action will lie against the county to recover the same claim on the ground that the decision of the board was erroneous in respect to the amount due the plaintiff. Their action in the matter is conclusive, Martin v. Supervisors of Greene Co. 29 N. Y. 645. The county is not liable for the default or neglect of its oflScers. DeGrauw v. Supervisors, 13 Hun, 381. § 818. Wbat Actions Will Lie.— An action lies at the suit of a county to recover from a supervisor the amount of an illegal audit paid him. Supervisors v. Ellis, 59 N. Y. 620. The board of supervisors have no power to authorize an inquiry as to who are lailroad commissioners of a town. In re Faulkner v. Morey, 22 Hun, 379. Seeposf, "Mandamus" and " Certiorari ;" also "Action by Tax Payers," ante. § 819. Actions for Damages from Riots.— Whenever any building or other real or personal property shall be destroyed or injured in consequence of any mob or riot, the city or county in which such property was situated shall be liable to an action by or in behalf of the party whose property was thus destroyed or injured, for the damages sustained by reason thereof. Laws of 1355, chap. 423. Such action or actions may be brought and conducted in the same manner that other actions may be prosecuted by law, and the judg- ment may be appealed from in the manner now provided for appeals in civil actions ; and whenever any final judgment shall be recovered against any such city or county in any such action the treasurer of said city or county shall, upon the production and filing in his office a certified copy of the judgment-roll, pay the amount of such judg- ment to the party or parties entitled thereto, and charge the amount thus paid to said city or county. Id. ; 1 R. S. 860. No person or corporation shall be entitled to recover in any such action, if it shall appear upon the trial thereof that such destruction or injury of property was occasioned, or in any manner aided, sanctioned or permitted by the carelessness or negligence of such itO SuPEEvisoBs' Manual. person or corporation ; nor shall any person or corporation be entitled to recover any damages for any destruction or injury of property as aforesaid, unless such party shall have used all reasonable diligence to prevent such damage, and shall have notified the mayor of such city, or the sheriff of such county, immediately after being apprised of any threat or attempt to destroy or injure his or their property, by any mob or riot, of the facts brought to his knowledge ; and upon the receipt of such notice it shall be the duty of such officer to take all legal means to protect the property attacked or threatened ; and any such officer or officers who shall refuse or neglect to perform such duty shall be liable to the party aggrieved for such damages as said party may have sustained by reason thereof, provided said party shall elect to bring his action against such officer instead of such city or county. Id. Nothing in this act shall be construed to prevent any person or corporation whose property has been injured or destroyed by any mob or riot, from having or maintaining an action against each and every person engaged or in any manner participating in such riot or mob. Id. No action shall be maintained under the provisions of this act unless the same shall be brought within three months after the loss or injury. Id. In an action under this statute, if the plaintiff was notified before- hand of threats to destroy the property in question by a mob, and neglected to notify the sheriff, he cannot recover. Loomis T. Supervisors, 6 Lans. 269. This act is constitutional. Darlington t. Mayor, 31 N. Y. 164. Notice to the public officers will not be required, when the party injured had no information in respect to which to give the proper notice. Ely V. Superrisors, 36 N. T. 297. It is no defense to such action that the houses destroyed were kept by the plaintiff as bawdy-houses and as a rendezvous of thieves, robbers and murderers, etc. Id. A claim for such damages need not be presented to the board before bringing suit See ante, "Torts." McClure v. Supervisors, 4 Abb. N. S. 203 ; S. C, S3 How. 202. ACTION'S Bt and Against Counties. 471 § 820. Actions, bOTe Brought.— In all such suits and J)roceeearing each imtness 15 Swearing the ^'ttry 30 Swearing constable, to attend jury 10 Svbposna, all names 25 Each actual audmecessary day of trial 1 00 Receiving and entering verdict of jury 25 Entering sentence of court. . . 25 Warrant of commitment on sentence 25 Record of conviction and filing same '. 75 But all such charges in any one case shall not exceed $5, unless such court continues more than one day, in which case the cost of such additional day may be added thereto. Return to any writ of certiorari (when to be paid by the county) 2 00 Each day actually and necessa/iily occupied when associated with another justice in case of bastardy , 2 00 S E. S. 2585. The bill shall in all cases contain the name and residence of the complainant, the action of the justices on such complaint, the offense charged, the constable or officer to whom any warrant on such complaint was delivered, whether the person charged was or was not arrested, whether an examination was waived or had, and witnesses sworn therein; and the account shall also show the final action of the justice in the premises. Laws of 1871, chap. 274. SERVICES AS JUSTICE OF SESSIONS. For each day $3 00 Mileage going and returning per mile 05 Code of Crim. Pro., § 49. There are local acts changing this amount. 493 SuPEKTisoKs' Manual. LOAN COMMISSIONERS. See " Commissioners of Loans." MILITIA. To all musicians and privates, per day , To all non-commissioned officers To all commissioned officers of the line, below the rank of captain To all commanding officers of companies , To all field officers, below the rank of colonel To all commanding officers of regiments or battalions To all brigadier-generals To all major-generals All mounted officers, and all members of any troop or battery, mounted and equipped, shall be paid per day for each horse ac tually used by them All staff officers the same pay and allowances as are allowed to officers of equal grade in the line. Laws of 1884, chap. 323. OVERSEER OF HIGHWAYS. TOWN CHARGE. If any overseer of highways shall be employed more days in exe- cuting the duties devolving upon him by law than he is assessed to work on the highway, he shall be paid for the excess, per hour for each day $ 12J- $1 23 1 50 2 50 3 00 4 00 5 00 6 00 8 00 2 00 Laws of 1880, chap. 308; 2 R. S. 1215. OVERSEER OF THE POOR. For each day's service |2 00 Laws of 1870, chap. 242; IK. S. 839. Town charge. PHYSICIANS. IN TOWNS. Health officer. Compensation to be fixed by board of health. Laws of 1885, chap. 270, J 3, subd. 2. COUNTY CHAKQE8. When employed by coroners to make post-mortem examinations and dissec- tions, and testify to the same, compensation is fixed by the board of supervisors. 3 R. S. 2586, § 2. In counties where there is a poor-house, and having more than one superin- tendent of the poor, the superintendents appoint the physician to the poor-house and audit and settle the accounts therefor. 3 R. S. 1870-1875. For services in examiniTig and certifying in reference to the insanity of any per- son such sum as may be allowed by the board of supervisors. 3 R. S. 1904. Digest of Fees. 493 For attending as atdtness before the county judge, each day $ 50 For each mile iraueM to place of attendance 08 Code of Civil Procedure, § 3318. The compensation of jail physician is fixed by the board of supervisors. Id., §126. PRINTER'S FEES. COUNTY CHAKGE. For publishing any advertisement required by law to be published (except ses- sion laws and except as otherwise prescribed by law) for each folio, First insertion $ 75 Each subsequent insertion 50 The compensation for printing the session laws is to be fixed by the board at not more than fifty cents for each folio. Code of Civil Pro., g 3317. The expense of printing court calendar (Code Civil Pro., g 30), publishing res- olutions of board (Laws of 1875, chap. 483, § 6), publishing claims audited and proceedings upon equalization of assessment-roll (Laws of 1839, chap. 369) are a county charge. The compensation for printing election notices and official canvass is to be fixed by the board (Laws of 1875, chap. 483, § 7). But in the absence of any contract the printer is entitled to the compensation prescribed by law. People V. Supervisors of Cortland Co., 58 Barb. 139. RAILROAD COMMISSIONERS. For each day actually engaged in the discharge of their duties and their necessary disbursements $3 00 Laws of 1869, chap. 907 ; 1 B. S. 873. A town charge. SCHOOL COMMISSIONERS. Annual salary $1 , 000 00 The board of supervisors may increase this. Laws of 1885, chap. 340, § 5 ; amending Laws of 1864, chap. 555. ' Thesumof _• .. . $300 00 per year to each commissioner to be assessed upon'the towns comprising his district. Laws of 1864, chap. 555, § 9 ; 2 R. S. 1145. SEALER OF WEIGHTS AND MEASURES. For sealing and marking every beam $ 10 For sealing and marking measures of extension at the rate, per yard, of 10 Not 'to exceed for any one measure 50 For sealing and marking every weight 05 For sealing and marking liquid and dry measures for each measure. . 10 494 SuPERVisoBs' Manual. For making weight and measures conform to the standards in his possession, a reasonable compensation. 2 R. S. 1848-9, § 27. SHERIFFS FEES. For every person coimniUed to jail $ 37^ For every person discharged from jail 37i For summoning grand jury 10 00 For notifying constables to attend a court, each 50 For attending term of court, which he is required by law to attend, each day 3 00 For giving notice of any general or special election to all officers to whom he is required by law to notify, for each town or ward 1 00 For attending before an oificer to surrender a prisoner or receive pris- oners surrendered, iu exoneration of his bail, including all services upon such surrender. 1 00 For attending a mew each day 2 00 For traveling, going and returning, each mile 08 For bringing up a prisoner upon writ of habeas corpus 1 50 For traveling to and from jail, each mile 13 For bringing up prisoners upon any other than writ of habeas corpus 1 50 For attending the court or judge thereon, each day 1 00 For taking defendant into custody on a mittimus 25 For every mile traveled in taking prisoner to jail, going and returning. 10 Serving a subpoena for each mtness 25 Mileage thereon going and returning 05 For serving Mctrrosfti in criminal case (if an arrest is made) 75 Mileage thereon (if an arrest is made), going and returning 10 (Actual and necessary expenses in addition to the last four items.) For any services which may be rendered by a constable, other than those above, same fees as constables are allowed. See "Fees of Constables." 8 R. S. 2579, § 11 ; Code Civ. Pro. 3307. No charge for issuing or serving any subpmna in a criminal case or proceeding on behalf of a defendant shall be allowed. Laws of 1845, chap. 180, § 18; 3 B. S. 2548. The fees paid by him to the county clerk for drawing grand juries, and his own fees for attending such drawing of grand juries are a county clfiarge. Laws of 18.'?1, chap. 320. In all cases in which a specific compensation for any services is not provided by law, the officer or person presenting an account therefor shall also exhibit in writing a just and true statement of the time actually and necessarily devoted to the per- formance of such services. 2 R. S. 978, § 2. For the following services required by various statutes, the compensation is in the discretion of the board of supervisors: For proclamation of courts. For attending upon the drawing of a grand and petit jury. 3 B. S. 2559, § 16. For summoning petit jury in criminal cases. For board and care of prisoners in jail. 2 R. S. 978, 5 3. Digest of Fees. 495 *Por execution of the death penalty. For summoning county officers, physicians, and jury, to witness execution of death penalty. For necessary expenses of execution. For preparing statements of prisoners in jail for district attorney. For preparing calendar of prisoners in jail for court of oyer and terminer and court of sessions. 3 E. S. 2593, § 25. For collecting statistics for secretary of State relating to convicts in criminal courts. Crim. Court, §$ 945-6. For conveying prisoners, etc. See a?ite, pp. 360 ; 3 R. 8. 2S33. All convicts sentenced to the same State prison or house of refuge, at one ses- sion of the court, are to be transported at the same time, unless the court shall expressly direct otherwise. Laws of 1847, chap. 49Y, 86; 3 E. S. 2583. State Chabges. For conveying one convict to u State prison or penitentiary, from county jail, for each mile actually traveled $ SO For conveying two convicts, for each mile traveled 35 For three convicts, for each mile 40 For four or more convicts, for each mile for each convict 12 For maintenance of each convict on the way thereto, per day 1 00 But not exceeding for every thirty miles travel, in full of all charges and expenses in the premises 1 00 3 R. S. 2587. * For execution of the death penalty of a convict in the State prison or State reformatory for a crime committed during his imprisonment the expenses are a State charge. Laws of 1882, cbap. 389. STENOGRAPHER. See ante, "County Charges." SUPERVISORS. TOWN CHARGES. For each day's service performed except when attending the hoard of supervisors $3 00 1 R. S. 839. Mileage for all necessary travel in the discharge of his official duties, per mile "° 2R. S. 933, §10. There is no fixed compensation for approving and filing collector's bond, and there has been none since the act of 1876, chapter 257 was amended by the Laws of 1881, chapter 97. ,., t, „ „„„ The allowance to be given is governed by the law given above (1 R. S. 839) at a reasonable compensation per day and mileage. 496 SupEEVisoEs' Manual. COUNTY CHARGES. For sermces, except in New York, Albany, Rensselaer, Kings, Oneida, Erie and Broome counties, attending the sessions of the board of supervisors each day, including the whole twenty-four hours $3 00 Copying the assessment-roll, including the extension of the tax to be delivered to the collector, each written line: For first one hundred lines 03 For second two hundred lines 03 For each line in excess of three hundred 01 Mileage, per mile, for once going and returning from his residence, to the place where sessions of the board shall be held 08 Actual expenses incurred in any investigation or other duty lawfully committed to him by the board and which shall require his attendance at any place away from where he shall reside, and five miles or more distant from the place where the board shall hold its sessions. Laws of 1875, chap. 482, § 8, as amended by Laws of 1886, chap. 63- See "Digest Decisions." as to Laws of 1875, chap. 482, § 8. COUNTY CANVASSBKS. It is the practice to pay each supervisor for Each day's attendance $3 00 Mileage, once going and returning, per mile 08 Each assessor per day 2 00 1 R. S. 839. In Hawkins v. Mayor, 64 N. Y. 18, it was held that the board of canvassers, although composed of town officers, do not meet as such or to perform duties ex- clusively relating to town or county matters, but meet as a distinct board for a special service. Whenever services have been rendered which are beneficial to a county, and no specific compensation is provided by law, they may be deemed contingent charges, of the allowance of which the supervisors are the sole judge. People, exrel. McSpedon, v. Haws, 12 Abb. 204; Brady v. Supervisors, 2 Sandf. 472; affirmed, 10 N. T. 260. There seems to be no specific amount fixed for such services. The services are not "for the town," nor "at the annual session" of the board of supervisors. The duty is required by statute, therefore it should be paid for; it is for the benefit of the county, therefore a proper " contingent " charge, to be audited at a "reasonable" sum. MBETING OF THE STATE ASSESSORS WITH THE SUPBRTISORS AND ASSESSORS. The state assessors are required to visit every county, at least once in two years, and empowered to swear witnesses and examine all persons deemed necessary in the discharge of duties. The town ofiicers are required to furnish them all in- formation belonging to or connected with their respective offices. The meeting is called, not to determine the valuation of the towns, but of the county, as a whole, compared with other counties. The expense would seem, therefore, to be a county charge, not a town charge. If the assessors receive an annual salary " in lieu of all other compensation," they would not be entitled to extra pay /row the tovm, at any rate. The supervisor of the town is generally invited to attend this meeting. For what reason he is so invited, it is difficult to see. He does not assess the property; has nothing to do with the assessment, and has no more Digest of Fees. 497 knowledge or information of the subject than any other citizen, and ought not to be required to attend. The assessors have the information, assess the property and are the ones best qualified to enlighten the State ofiBcers on this subject, and they can then receive from such officers such suggestions and instructions as are necessary for them to act upon. TOWN CLERK'S FEES. TOWN CHABQE. For each day's actual and necessary service $2 00 Laws of 1870, chap. 242; IB. S. 839. For fees, services of county officers, see ante, under each title; also " County Charges," " Town Charges," ante. 63 NOTE A. It is stated in the text that the board of supervisors should not audit, against any town, the fees for justices of the peace and con- stables for services in criminal cases, which are by law chargeable to any town. The reasons for this statement are contained in the fol- lowing history of the law relating to the subject. By the Eevised Statutes (1 R. S. 926, § 4, subd. 3) ' ' the boards of supervisors had power to audit the accounts of town officers and other persons against their respective towns, and to direct the raising of such sums as may be necessary to defray the same." Under this statute, the board undoubtedly had power to audit the accounts of justices of the peace and constables ; but in 1840, by chapter 305, a board of town auditors was provided for the purpose of auditing and allowing the accounts of all charges and claims pay- able by their respective towns. This act did not take from the board of supervisors the power to audit, which they formerly possessed, but created another board having concurrent jurisdiction upon that subject. In accordance therewith, the courts have decided that where the town board have acted upon claims presented to them in the first instance, the board of supervisors have no power to review or reverse their decision, but were to levy upon the town, under the general taxing power, and raise the amounts specified in the certifi- cate of the town board. 1 Hill, 199 ; 98 N. Y. 222. By the Laws of 1845, chapter 180, the fees for officers for crim- inal proceedings were to be paid by the several towns or cities wherein the oflEense shall have been committed, and the board of su- pervisors " shall assess such fees and accounts upon the several towns designated by such accounts." In 1860, chapter 58, exclusive power was given to the board of town auditors to audit the accounts of jus- tices of the peace and constables for fees in these cases, and the amount therefor was to be included in their certificate and " assessed by the board of supervisors upon such town in the same manner as Note A. 499 other town charges are now assessed and collected," and all acts and parts of acts inconsistent with this act were thereby repealed. This deprived the board of supervisors of their power to audit these classes of accounts. In 1866, by chapter 832, the act of 1860 was amended so that the power of the town board to audit these accounts was retained, but the right was given to any tax payer to appeal from such audit and allowance to the board of supervisors, who thereupon had power to audit and allow such bills. This did not restore the power to the board of supervisors to audit these accounts, except on appeal as prescribed. As to constables, the law has not been changed from that day to this ; therefore, as to constables, the board of supervisors have no power to audit their claims except on appeal duly brought. As to justices of the peace, the Laws of 1869, chapter 856, pre- scribed that " no board of town auditors shall audit a service bill for any member of such town board ; " and the accounts of members of the board of town auditors for services " shall be audited by the board of supervisors." As the jilstices of the peace were members of the town board, while this law was in existence the town board could not audit the accounts of justices, but the same were to be audited by the board of supervisors; this act, however, did not repeal any prior laws relating to the subject, and in 1871, chapter 274, the act of 1869 was amended and reads as it is now printed in full in the statutes, ante. See Laws of 1869, chap. 8S5, i 6. By these acts the town board act upon the accounts of justices of the peace according to the provisions of the law of 1860, as amended in 1866 ; an appear was given to any tax payer of the towns inter- ested, to appeal from the audit of the town board of the accounts of any justice of the peace to the board of supervisors, and the said supervisors shall thereupon audit the accounts of such justice of the' peace, and their decision in the auditing and allowing of said ac- counts shall be final. It will be seen from the above that the town board have the right to audit the accounts of justices of the peace, and that the only right that boards of supervisors have to audit these accounts is when they are properly brought to them upon appeal hy a tax payer. ERRATUM, The part of section 65, relating to " Penalty for Neglect," and sections 90 and 95, are superseded by chapter 1, wntQ, See Laws of ISSe^ chap, 5U3, INDEX. [The references are to the pages. See the headings to each chapter.] ABSTRACTS: page. of account for support of the poor to be given clerk of board of supervisors 41 by wliom made 41 and wlien 41 of report of agent of non-resident creditor to be sent to assessors, 157 by -whom made 157 of town audits to be delivered to clerk of board 270 form of , 271 to be published 270 ACCOUNTS: altering, falsifying, concealing or destroying of, penalty for 1, 2 how supervisor to keep 33-27 form for keeping 34- 27 town auditors to certify., i 27 ■when supervisor to account 27 by supervisor to be verified 27 abstract of poor, to be delivered clerk of board 41 of school moneys to be made and delivered to town clerk, 22- 28, 43 55 of gospel and school lots fands 45 to be delivered to successor in office 45 as to dog fund 59-62 of sheep injured by dogs 40, 59 62 of county treasurer with comptroller, when to be stated 211 to be presented for audit by prescribed day 244 must be itemized and verified 245 i) not properly verified, to be returned for correction 246 gross amount of, cannot be arbitrarily reduced, each item must be acted on 246 form of (general) 247, 248 form of (Livingston county poor law) 355, 256 highway commissioners 257 presented to board of supervisors to be numbered 273 superintendent of the poor 283- 286 (See Auditing op Accounts.) 502 Ikdex. ACKNOWLEDGMENT : page. form of 13 (See PoKMS.) ACTIONS AND SUITS: against town to be reported to town meeting by the super- visor 44 process in, how served 44 under the law relating to dogs 59-63 for penalties, by supervisor 71 (See Penalties.) on contract not made by town o£Q.cers as such 76 by board of health 93 by comptroller against county treasurer for neglect. ... 199, 311 to recover amount audited and paid illegally 337 against county, how brought 445, 465-473, 471 controversies between counties 465 defined 467 relief from erroneous or illegal assessments on lands divided by county lines 465 to determine in what counties lands are taxable 465 how commenced 465 decisions as to actions by and against county 465-469 for damages by mobs 469 when may be brought before justice of the peace 471 inhabitants may be witnesses and jurors in 471 process in, how served 471 against or by towns 447-453 town may be sued or sue .' , 447 how action brought 448, 453 and conducted 453 for defective highways 448 judgment in, a town charge 448 town may sue highway commissioners thereon 448 decisions thereon 449-453 inhabitants competent witnesses, and jurors when 453 when may be brought before justice of the peace 453 for penalties for trespass on town lands 453 for partition of town lands 453 by and against supervisor 453-458 may employ counsel 459 decisions thereunder 449 4:51, 456-458 for the protection of tax payers 454-456 decisions thereunder 456 APPIDAVIT: of delivery of books, moneys, etc 30 to assessment-roll 163, 166, 167 when valid 166, 167 to account 345 Index, 503 AGENT : page. how assessed 148, 153 of non-resident creditor when to report to county treasurer 157, 160 penalty for not reporting ; 157 AGREEMENT. (See Contkact.) ALTERATION: in accounts, books, records, penalty for 1, 2 of school districts 48, 58 of town ; 74, 75, 310, 338 of election districts 103 of decision as to elections cannot be made 130 in assessment-rolls, confirmation of 179 APPEAL: from equalization 334-230 notice therefor. 234, 237 proofs thereon 235 sutapoBna of witnesses on 235, 239 nature of evidence on 285 determination of „. 335 how State assessors are to proceed on 235, 336 ■where heard 336 dismissed when appellant fails to appear 236 efffect thereof 236 costson 237, 339 rules and regulations on 337-339 by tax payer from audit of town charges 350, 251, 319 when to be taken 250, 351, 319 notice thereof 351, 319 APPOINTMENT: as supervisor, who are eligible 3, 4 who are ineligible 4 when appointed - 7 by whom 7 order appointing supervisor _ 8 cannot be questioned collaterally 9 Of town auditor 69 of town sealer o* weights and measures 80 of firemen in towns 80 of coUector 80, 81, 193, 194 of inspector of election 104, 105, 106 of special highway commissioners 808, 309 when and how appointed 808, 309 of assistant district attorney 358 who appoints 358 who authorizes , 358 504 Index. APPORTIONMENT: PA&e. by school commissioner 56 of valuation of railroad, telegraph, telephone and pipe-line com- panies among school districts ... 57 of town property on division or alteration of town 75 of debts between towns 75 of State taxes 310 of county tax 308 of railroad debt on dividing town and erecting new town 314 of expense of public highway or bridge 318, 333, 334, 333, 389 over boundary streams 833 of assembly districts 355 of expense of bridges between adjoining towns 389 committee on ratio and 439 duties of , 429-433 APPROVAL : of supervisor's bond by town auditors 9, 13 by county treasurer 14 of highway commissioner's bond 38, 31 of collector's bond 39, 31 of constable's bond 39, 33 of bond of justices of the peace 39, 33 of excise commissioner's bond 30, 31, 33 of bond of overseers of poor 80, 31, 33 of railroad commissioner's bond 39 of extension of time to collector 198 by county judge, court or justice of supreme court before copying records 330 of county clerk's bond 373 of bond of superintendent of poor 402 of bond of county treasurer 374 of bond of district attorney 422 ARMORIES : for militia to be provided by supervisors 353, 353 who select 353 expense a county charge 353 ARMORER: how appointed 354 pay of 354 a county charge 354 must be paid as certified 354 ARREARS OP TAXES: report of. 200 how paid 211 IlfDEX. 505 ARREST : PAGE, warrant of, for non-delivery of books, money, etc 21 ASSESSMENT-ROLL: rejected taxes to be added to 35, 201 preparation of 151-167 (See Assessment and Collection of Taxes.) deposit of, for inspection 161 notice thereof 161, 163 review and correction of, by the assessors 163 by the board of supervisors 165 when to be delivered to supervisor 166, 167 his duties thereupon 168, 169 to town clerk 167 notice thereof 167 oath to, by assessors 166 when valid 166, 167 when not 166, 167 duties of board of supervisors as to 171 of supervisor 168, 169 committee on form of 171 report by 171 committee on footing of 171 report by 172 committee on " Erroneous Assessments " 172 powers and duties 172-178 report by 178 correcting errors in 175-178 confirming alterations in • 179 extension of taxes on 183 table for extending taxes 182 collector's fees not to be added thereon 182 form of 188-185 examples of those held insu£S.cient 185, 186 as to residents 151 guardian, executor, trustee, etc 153 non-residents 153-156, 174 rents and debts owing to non-residents 155 description of railroad in 169, 170, 230 for State lands in forest preserve 187-190 how made when same person owns more than one lot or farm. . 189 separate, disconnected pieces of land, how inserted in 189 confirming tax on, as extended on 190 delivery of, to collector 191 warrant to be annexed to 191 its contents 191 cannot be amended or altered after final action thereon and war- rant issued 194 64 506 Index. ASSESSMENT-ROLL — ( Continued). page. must be complete before delivery 194 equalization 230-239 corrected roll to be delivered 230 for railroad debt when town divided 314 ASSESSMENT AND COLLECTION OP TAXES: of rejected taxes 35, 201 for cutting noxious "weeds, brash 36 of dogs 59-62 property liable to taxation 185-138 town, county, city and village bonds exempt from taxation 39 of railroad, telegraph, telephone and pipe-line companies in school districts 57 general taxation of 67 to pay town debt for railroads 68, 314 notice to be given collector of amount of taxes 29 levy of taxes, to pay town and county debts 39, 314 warrant for collection of school taxes, how renewed 54 warrant, its contents 191, 195, 196 for taxes, for purchase-price of land 158 form of warrant 195, 196 when renewed 54, 81, 198, 312, 326 supplementary proceedings for 71 extension of time for collection on appointment of collector. . . 81 land, real estate, what is 135 of plankroads and turnpikes 136, 218 lands in forest preserve, how taxed 136 State lands, taxation of, for local improvements 137 of corporations. (See Cohpokations.) on lands sold by the State 137 on personal property 137-138 on debts owing non-residents 138, 155 residents 138 property exempt from taxation 39, 138-146 where property to be assessed 146-149 duties of assessors , 149-167 assessment districts , 150 inquiry to be made 150 time when assessment made 150 (See ASSBSSMENT-ROLL.) as to rents and debts owing to non-residents 155 agent thereof to report 157-160 debts owing for purchase of real estate taxable 157 how taxed 157-160 how collected 157-160 warrant therefor 158 lien thereof 158 if sheriff neglects to return warrant, how proceed 159 Index. 507 ASSESSMENT AND COLLECTION OF TAXES— {ConUnued). page. proceedings if such warrant returned unsatisfied 159 assessors not bound by statement furnished by agents of such creditor 160 valuation of real and personal property by assessors 161 omitted property, how valued and assessed 161 deposit of assessment-roll for inspection 161, 167 notice thereof 167 " review day " 163 notice thereof 163 is essential 163 powers of assessors on 163-165 reduction of valuation on 163, 164 proceedings for 163, 164 if assessors neglect to meet on, how assessment reviewed and corrected : 165 neglect of assessors, as to 168 tax on land vacant by removal of occupant 169, 170 ' duties of board of supervisors as to assessment-rolls 171-178 committee on " forms of assessment-rolls " 171 report by , 171 committee on " footing of assessment-rolls " 171 report by 173 committee on " erroneous assessments " 172 duties of 173-178 report by 178 reserved rents in leases in fee 173 omitted lands in preceding year 175 to be deducted how 175 in current year 175 correcting errors in assessment-rolls 174, 175 State tax must be levied 179 refunding taxes 180, 181, 465 overcharges in non-resident taxes, how deducted by comp- troller 181 may pay tax in any one year without paying that of any other year 181 within what time 181 town liable for such overcharges 183 extension of tax on assessment-rolls 183 table for 183 collector's fees not to be added therein 183 of State lands in forest preserve 136, 187-190 confirming tax as extended 190 delivery of rolls to collector , 191 account thereof to be transmitted to county treasurer 193 for road scraper, road machine 197 for cutting noxious weeds 197, 508 Ikdbx. ASSESSMENT AND COLLECTION OP TAXE8—iConUnued). page. extension of time to collect 198, 312, 326 arrears of taxes, statement of 200 how paid , 211 canceling tax by comptroller for errors 202 repayment thereof 202 reassessment of tax on invalid sale for taxes 303 unpaid school taxes, how collected 211 when highway tax not worked 213 banks and their stockholders, how taxed 320-224 notice to be given to 221 savings banks 224 life insurance companies 324-237 fixe and marine insxirance companies 325 co-operative insurance or casualty companies 225 on franchise of corporations 227 relief from erroneous or illegal assessment of lands divided by county lines 465 ASSESSORS: to qualify 14, 149 list of, to be delivered to board of supervisors 39 to apportion valuation of railroads among school districts 57 to list and assess dogs 59-63 when to have survey of non-resident lands 65 who to cause the same to be done 65 duties as to elections 101-133 (See Elbctions; Board op County Canvassbbs.) duties of, as to assessment 149-167 (See Assessment and Collection of Taxes.) to use forms and obey instructions of comptroller as to assessments.. 168 neglect of duty by 168 pay of 483 a town charge 360, 483 duties of, when town divided owiug railroad debt 814 number of, may be fixed by town meeting and board of super- visors 329 ASSISTANT DISTRICT ATTORNEY: how appointed 358 who authorizes 358 pay of 358 ASSOCIATIONS: list of incorporated, for comptroller 44 ATTORNEY: employment of, by excise board proper. 243 how audit account therefor ; 243 Index. 509 ATTORNEY — ( Continued) . page. for board of supervisors 383 pay of, acotuity charge 380 to assist district attorney when ooTinty charge 380 assigned by court to defend prisoner, not a county charge 380 for superintendent of poor, when county charge 380 DISTRICT. (See District Attorney.) assistant district attorney. (See Assistant District Attorney.) when -supervisors may substitute 358 for supervisor in suit 459 a town charge 459 AUDITING: of accounts 341-393 practice and principles governing 341 powers as to, statutory and limited 341 when fixed by statute, as salaries, etc 341 when not so fixed 341 powers of officers in, are quasi judicial 341 claim not legally chargeable is void 343, 337 when an improper item in, does not vitiate tax levy 343 when it does 343 how illegal item annulled 343, 337 courtcannot audit 343, 343 how proceed, if auditors not satisfied with charges 343 can hear evidence and proof on 343 how reviewed 343 court can compel board of audit to act, but not what amount shall be audited. 343 exception thereto 343 claim for services rendered by order of county ofiS.cers 344 acceptance of amount audited precludes further claim thereon. . 344 the auditing of a claim does not make it a legal charge 344, 337 the law fixes legal charges 344 accounts to be presented by some certain day 344 certain counties not to audit accoimts not presented in time 344 exceptions thereto 345 notice to be given by clerk of board, in certain counties as to pre- senting county claims 345 accounts must be itemized and verified 345 unless account verified, the auditors no jurisdiction to audit 346 if not properly verified, to be returned for correction 346 board to act on each item specifically 346 an arbitrary reduction from gross amount of account is im- proper. . . 246 claim for services, statement of 346 for torts, improper 346 torts defined 246, 347 510 IlfDEX. AVDITING — (^Oontinued). page. rejected, on the merits, not to be audited by other boards , 247 not on the merits may be audited 247 same board can reconsider audit 247 vouchers should accompany 247 majority of board can audit 247 form of 247, 248 how audited. 248 bytownboard , 248, 359 by county board 348, 271-393 who are to audit 349 in towns 349, 252 in counties 349, 371 laws pertaining to auditing by town board 249-351 when to meet 349, 250, 253, 253, 259 auditors to make certificate 27, 249, 269, 270 duty of board of supervisors as to town audits 249, 319 account of justices of the peace in criminal cases 249, 363, 364 287, 291, 319 form of account 263, 289-291 of report by 289 of overseers of the poor 350, 353, 254 under Livingston county law 254 form of account 255, 256 of highway commissioners 250, 257 form of account , , 257, 358 statement of '. 359 of constables 349, 250, 363, 264, 391 of town officers who disburse and receive moneys 350, 353 statement as to such accounts 350 to be read at town meeting 350 appeal by tax payer from 250, 351 by towns and counties acting under Laws 1875, chapter 180, 251 of supervisor 27, 353, 286 who are to audit it 252, 286 certificate as to supervisor's account 27, 252, 286 of town charges 259-271 for repair of roads and bridges 260 officers receiving fines or penalties to report before their ac- counts are audited 367 form of report 289 town bonds not to be audited 268 by board of supervisors 271-293 concurrent jurisdiction to audit town charges except justices and constables' claims , 371 account to be numbered 273 of superintendent of the poor 383-386, 319, 336, 407 of supervisor 286 Ikdex. 511 AUDITING — ( GonUnued). page. form of account 286 judgment for damages by defective roads and bridges 449 AUDITORS, BOARD OF TOWN : to prescribe bond or security of supervisor 9 and approve the same 9, 13 certificate by, as to supervisor's account 27 accounting for gospel and school lots fund ; . . . 45 duties on buying and canceling town bonds 66 vacancy in, when supervisor to supply 69 duties as to roads and bridges damaged or destroyed after town meeting 96 when to audit accounts thereof , 97 and issue certificate therefor 97 form of consent to repair thereof 97 to audit judgment for defective roads and bridges 449 estimate by, of expenses of town poor for coming year 255 certificate as to poor under Livingston county law 354 to audit town charges 253-271 duties as to railroad commissioners 266, 267 town bonds 266 to prescribe and approve bond of railroad commissioners . . . 267 as to levying tax to buy and cancel town bonds 267 need not audit town bonds 268 to report as to gospel and school lot funds 268 may dispose of excess of excise moneys 269 certificate as to town audits 269 form of 270 pay of 483 a town charge 260 laws relating to town auditors 349-251 (See Auditing of AccoimTS.) audits of, to be published 365, 366 BALLOTS: law as to uniform 106 must be on plain white paper and uniform 106 caption to . . .' 106 unlawful to distribute other. . ; 107 defective 1^9 loss of 132 (See DiGKST of Decisions.) BANKS: taxation of. 230-224 (See COEPOBATIONS.) stockholders of, to be taxed 221-223 duty of, as to unpaid school taxes against^tockholder 318 512 Ikdbx. BANKS — ( Oontinued). PAGE. list of stockholders to be kept by 233 non-resident stockholders of. 333 to retain dividends when 333 individual banker, how assessed 533 oath of 333 foreign banking corporation 333 savings banks, where and when assessed 334 deposits in, when assessed 334 designated as depositary for county funds to give bond to board of supervisors 376 BENEVOLENT INSTITUTIONS: what are 420 report of commitments to 430 what to contain 480 with whom filed 420 death, removal or discharge from, to be reported 421 accounts of, to be verified and delivered clerk of board 421 BLIND : the, duties in respect to 63-65 BOABD OP COUNTY CANVASSERS: who compose the II5 are not town or county oflB.cers, but distinct and for special service. 115 when and where to meet 115 duty of, in Hamilton county 115 in Pulton county , Il5 county clerk to be secretary 116' oath to be taken by 116 quorum of 116 if no quorum, how proceed 118 to estimate and state votes 116 how stated and certified 116, 117, 125-128 to determine who are elected 117 to publish the same ' 117 to return statements of votes to inspectors of election, if any omis- sions, mistakes 118 county clerk to deliver statements to 118 and to procure returns when 119 and to record the same 119 statements to be transmitted 119, 135 and delivered county ofllcer elected 119, 126 list of members of assembly 120, 136 electors of president and vice-president, duties of 130 records of meeting of 131 how kept 133 committee on "forms of election returns" 133 Index. 513 BOARD OF COUNTY CANY ASSERB — (OonUnuei). page. committee on ' ' footing election returns. " 133 resolutions, as to canvass 136 as to officers elected 136 ■when to order special election 127 notice for special election 137 powers of 131, 182 may be compelled by court to correct errors in determination 132 practice therefor 133 BOARD OF HEALTH. (See Health, Board of.) BOARD OF TOWN AUDITORS. (See Auditobs, Board op.) BOARD OF SUPERVISORS: who compose the board 294 annual meeting of 394, 305 how fixed 294 vote required 294 special meeting of 294, 805, 394 how called 294, 809 meetings to be public 294, 806 quorum 294, 295, 306 organization of 295-304 former clerk calls to order 395 in case of contested seat, how act 395, 396 officers chosen at 395-804 cliairman 295, 306 clerk 296, 304, 806 reading clerk 396 janitor 396 to prescribe rules of order 296 first code of 397,298 second code 298-303 must be in accordance with law 397 power to determine who are members of 296, 297 may reconsider questions 397 standing committees 398, 303 how to exercise powers 803 by resolution 303, 341 powers of 303-344 act only by resolution 303 to be entered on records 303 limited by statute 303, 304 jurisdiction defined 303 neglect by, penalty for 303, 307 cannot bind county by act not delegated by law 803, 304 nor act upon their notions of what the law ought to be 304 nor allow claim on their notions as to its equity 304 65 514 Index. BOARD OF SUPERVISORS — (C(m 3 certain, void ^ for use of highway • '''^i 77 when not made with town officers, as such 76 with penitentiaries for support of prisoners 385 notice thereof to be published 385 CONTROVERSIES: between counties 465 67 530 Index. CONTAGIOUS DISEASES: page. prevention of ^ 90-95 CONTINGENT EXPENSES: of town, a town charge 359 of county, county charge 373 what are 373, 279, 382 CORONERS: pay of 486 a county charge 373, 381 report of, before audit 381 as to jurors 381 may employ two physicians for dissection, etc 381 to render account 381 jury, pay of, county charge 381 report as to, by coroner 381 CORPORATIONS: list of, by supervisor for comptroller 44 taxation of real estate of 137, 315-318 of personal estate of.. 149, 319, 330 how assessed 319 railroad, where taxed . , 137, 315, 330 valuation of real estate of railroad 315, 316, 330 of personal property 316, 319 foreign railroad, when assessed and taxed 316, 317 oflaoers of railroad to deliver statements to assessors 317 what to contain 317 telegraph, telephone and electric light companies, where assessed, 317 plankroads and turnpike companies, where assessed ... 318 pipe-line companies, where assessed 318 commutation of „ 318 toll-bridges, where assessed 318 officers of corporations to deliver statement of personal property, 319 what to contain 319, 330 banks, taxation of 330-334 shareholders in 330-333, 333 valuation of 331 notice to be given officers of, by assessors S31 to retain dividends, when 233 bankers, individual, how assessed 233 savings banks, how taxed 234 deposits in 334 life insurance companies, real estate of, where assessed 335 State tax on 337 co-operative insurance or casualty companies, exemptions of, 335 237 flxe and marine insurance 335-237 Index. 531 CORPORATIONS — ( Continued). page. assessment of 235-327 State tax on franchise of 227 reduction of valuation on, by assessors 228 exemption of . . . 328 foreign fire insurance companies, when and where assessed 227 duty of board of supervisors as to assessment-roll of 239 to send statement of, to comptroller 339 COSTS: on appeal from equalization 237, 339 amount of 287, 239 when town charge 366 against county 466, 471, 472 how paid 471, 472 against town officer, when town charge 460, 463-471 when not allowed against supervisors 460 COUNSEL. fSee Attoknbt.) COUNTY: embezzlement of funds of.' 1, 3 certain contracts void as to ' 1, 2 to bear part of expense of roads and bridges over boundary streams '. 36, 833 debts of, paying and retiring of, by issue of new bonds 38 such new bonds exempt from taxation 39 chargeable for default of county treasurer when 199 lands to be bid in for benefit of 304 certificates therefor 304 to be charged therewith 305 deed to, therefor 305 officer, expenses necessarily incurred by, when a county charge. . 273 powers of, as body politic, how exercised 303 ofiScers to account with board of supervisors 320 to report ' 812 oflBces, time for opening and closing, how fixed 330 funds to be deposited 376 interest on, go to county 378 railroads, power of supervisors as to , 399 powers and rights of, as a body corporate 445, 445 may sue and be sued 445 purchase and hold lands, 445 make contracts and buy and hold personal property 445 make orders as to its corporate property 445 limited to powers conferred 445 acts in the name of the board of supervisors 445 effect of division of 445 how apportion property on division of 446 532 Ikdex. COUNTY — ( Continued). pagr. controversies between counties 465 relief from erroneous or illegal assessment on lands divided by county lines 465 COUNTY CHARGES: as to deaf-mutes 63-64 as to the blind 64, 65 expenses of county treasurer against non-resid6nt creditors for unpaid taxes are 159 when expenses for invalid sale for taxes are 204 how audited. (See AuDiTiNa of Accounts.) whatare 273-293 pay of supervisors 273 clerk of board 272 county treasurer 373, 375 district attorney 273, 375, 283 expenses of officers 272, 273, 283 criers 272, 277 sheriffs 273, 374, 360 constables 273, 291 support of criminals 273, 386 ■witnesses 273, 385 coTinty clerk 273, 274, 373 justice of the peace 273, 287-391 support of the poor 273, 376, 383 bounties for destroying wolves and animals 373 contingent expenses 273, 379 money raised for county purposes 273 printing court calendar 274 session laws 274, 364 resolutions 374 audits 374 ecLualization proceedings 274 election notices and of&cial canvass 374, 365 notices by comptroller .* 387 expenses of census 375 salaries of county officers 275 judgments 275 proceedings to remove county oflB.cers ■ 275 except in bribery 375 default of county treasurer 376 game and fish protectors 276 constables , 276 insuring buildings 377 damages by mobs 277 election expenses 277 removal and transportation of convicts 277 juvenile delinquents 377, 278 LvDEX. 533 COUNTY CHARGES — (C&««m«e(i). page. removal of insane 278 stenographers 278 costs 279 expenses of trying an indictment in another county 279 trial of convict when a State charge. 279 services in criminal cases 279 court-rooms 280, 382 county property 380 furniture, attendants, lights, fuel and stationery for courts, 280, 373, 382 if proper office for county officer provided, no other is 280 jails and furniture for 280 attorneys and counsel for board of supervisors 280, 283 to assist district attorney 280 to defend prisoner are not '. 280 for superintendent of poor are 280 excise conmiissioners, when 281 coroners 281 expenses of 281 physicians employed by, when. 281 jurors 281 food for 282 lunatics and insane , 412-419 idiots and blind 64, 419 orphan asylums 413 militia 352-3(55 armory '. 353 armorer, janitor and engineer 854 enrolled militia 355 national guard 355 deaf-mutes 62 moneys necessarily expended ... 282 what are 282 referee's fees 283 maps for comptroller 287 distributing tax laws 287 when committee of board of supervisors not 343, 344 assistant district-attorney, pay of 358 burial of deceased soldiers 361-363 headstones for 361-363 conveying juvenile delinquents and lunatics 860 and prisoners to penitentiary 386 what expenses of county clerk are not 373 examination of accounts of surrogate's court is 380, 382 houses of detention are 385 and keep of prisoners in ; , 385 prisoners in penitentiary are 385, 386 pay of jail physician is 493 534 . In^dex. COUNTY CLERK: page. is secretary of county canvassers 116 duties as to canvass of election ' 118, 116-128 (See Board of County Canvassers.) to deliver statements of election returns to board of county can- vassers. 118 when to procure the same 119 to record statements ...... 119 to prepare three copies thereof 119 and transmit 119 to deliver copy to county officer elected 119 to seud secretary of State list of members of assembly 120 and certified copy of official canvass 120 duties of, in presidential election 120, 121 pay of 121, 487 to keep records of daily meetings of county canvassers 121 how kept , 123 to sign certificates to election statements 126 to record such certificates, etc 119, 127 to sign notice for special election 127, 138 boxes to be provided for reception of accounts in office of 244 pay of, for services as to elections a county charge 273 to have custody of county records and duties thereunder 319 339, 340, 372 when to make copies 319 to give bond to supervisors 372 when to be given 372 condition of 372 to keep book showing all fees charged and received by him 373 to open to public inspection 373 and send sworn statement thereof to secretary of State 373 to have custody of duplicate county seal 373 COUNTY JUD&E : local officers may be elected to discharge duties of 380 to be surrogate, when 381 when supervisors may resolve to abolish office of surrogate 381 pay of, to be fixed by legislature 382 duties of, as to insane and lunatics 413 as to idiots . 419 to report commitments. . ■. '. 420 COUNTY TREASURER: supervisor cannot be , 4 to require security for school moneys 10 to approve the same 9, 10, 14 form of approval .' 14 when to sue bond therefor 10 Index. 535 COUNTY TR'EA'SU'R'En— -{Continued). page. to give supervisor certificate as to his filing bond 10, 14 sinMag fiind for paying town debt , 68 report to, by agent of non-resident creditor 157 to send abstract thereof to the assessors 157 to issue warrant for unpaid taxes thereon 158 how proceed if warrant against non-resident creditor returned unsatisfied 159 expenses therefor a county charge 159 statement as to assessment-roUs to be delivered to 192 when to extend time for collection of taxes 198, 267 when default of, chargeable to county 199 duties of, on cancellation of taxes ,. 203 to repay taxes twice collected 202 duties of, as to lands bid in by comptroller, for the county.. . 204, 205 duties of, when collector neglects to pay over moneys 209 duties of, when tax on non-resident land unpaid 210 account with comptroller, when to be stated 211 suits against, for neglect to pay the same 311 duties of, as to xinpaid school taxes 211 as to collecting taxes from non-resident stockholders in banks 232 default of, when county charge 276 when may borrow from comptroller 313 moneys from fines and penalties to be paid to 368 bonds to be given by 374 amount, how fixed 374, 375 new bond to be given if required 374 and filed with county clerk 375 for town sinking fund 375 duties as to such fund.. . 375 when such bond to be sued 376 moneys to be deposited 376 to receive bond from his bank for deposits of county funds 376 how bond approved 376 clerks in oflice may be authorized by supervisors 343, 377 pay of county treasurer, how fixed .• 377 fees of, in certain counties, go to the county 378 cannot determine amount Of investment as sinking fund 378 interest on county funds go to the county 378 account of, with supervisors 379 books of, to be delivered to successor 380 supervisors have no power to direct county treasurer not to pay drafts of superintendent of poor 379 vacancy in office of, how filled 379 removal of, by governor 379 duties of, when distinction between town and county poor abolished, 409 when to keep account with towns as to support of poor .... 409 536 Index. COUNTY TREASURER— (C(?» 307, 308, 883 limits, how fixed 327, 343 how established as such 341 in custody of sheriff. 382 disinfectants for 383 to contain sufiS.cient rooms for separate confinement 384 guards, pay of 488 JOINT-STOCK COMPANIES: list of, to be made by supervisor 44 JUDGMENT : against town, when supervisor to pay 71, 463 when must be audited 245, 463 when town charge 71, 245, ?60 against county or county ofllcers, a county charge 375 may be compromised 359 how paid 471, 472 for damages from defective highways and bridges 448 against town or town officer when a town charge 460, 463-471 (See Digest of Decisions.) to be laid before board of supervisors 461 JURISDICTION: definition of 303 of the supervisor ■ 16-100 of inspectors of election 129 (See Elections; Digest op Decisions.) of assessors. (See Assessment and Collection on Taxes.) of board of supervisors. (See Boakd of Supbbvisoks.) JURORS: list of grand 40, 347 pay of 281, 489 a county charge 381 Ikdex. 549 JURORS — ( Gmtinued). page. qualifleation of grand jurors 40, 347 member of grand 40, 347 trial jurors 84-90 pay of 281 a county charge 281 list of trial juries, in towns 84 in cities 84 how made 85 who are disqualifled 85 exempt. 86-88 qualified 88 filing lists of 89 form of list of 89 term of service of 89 coroner's report as to 281 pay of 281, 489 in actions by and against counties 471 towns 453 JORT: list of grand jury 40 form of 40 grand, number of 40 pay of : 281 list of trial 84-90 pay of 281 (See JuBOBS.) coroner's 281 pay of 281, 489 a county charge , 281 JUSTICE OF THE PEACE : can take oath of office of supervisor 6 when to appoint supervisor 7 cannot appoint one of their number 7 can accept resignation of supervisor 9 to give bond 29 form of bond 33 duties of, as to fire in woods 75 control of town house 78 appointment of firemen 80 collector 80 excise conmiissioners 81 vacancy in office of, how filled 82 auditing accounts of 249, 263, 319 form of account of 263 report by 289 to report fines and'penalties to town auditors 411 550 Index. JUSTICE OF THE FBAC^ — (Continued). pagb. to report commitments 420 action by or against county before 471 or towns 452 fees of ; 4i9 JUSTICES OP SESSIONS: pay of 491 JUSTIFICATION: of sureties 13 JUVENILE DELINQUENTS: conveyance of 360 fees for, how fixed 361 LAND: what is, for purposes of taxation 135 of forest preserve, where taxed 136 vacant by removal of occupant 169, 170 of non-residents. . 153-156, 174 leased in fee, reserved rents 173 omitted in assessment of preceding year 175 in current year. 175 bid in for benefit of county. . , 204 certificates thereof 204 imperfectly described, taxes on, may be rejected . ... 211 LAWS: designating persons before whom oath of office to be taten, are directory 6 Livingston county poor law 254 willful disobedience of, a crime 1, 2 penalty for 1, 2 of Oneida county, enforcing collection of taxes 206-209 board of equalization in 233, 234 general laws in full relating to board of supervisors 305-337 decisions thereon 337-344 1. Revised Statutes 305-307 decisions 337 2. 1838, chap. 314 307-309 decisions 338 3. 1839, chap. 369 309 4. 1848, chap. 164 309 5. 1849, chap. 194 310-314 decisions thereon 338 6. 1855, chap. 249 315 7. 1858, chap. 190 315 decisions 338 8. 1869, chap, 855 317-321 decisions thereon 339, 341 Index. 551 LAWS — ( Contimied). faqb. 9. 1875, chap. 251 321 10. 1875, chap. 482 323-333 decisions thereon 341-344 11. 1879, chap. 275 333 12. 1880, chap. 175 333 13. 1880, chap. 336 314 14. 1883, chap. 317 333 15. 1883, chap. 346 333 16. 1885, chap. 160 334 17. 1886, chap. 173 335 18. 1886, chap. 316 38, 335 19. 1886, chap. 355 383, 336 20. 1886, chap. 449 43 21. 1886, chap. 644 337 relating to town auditors 249-251 relating to Oneida county: 1 . En f orcement of collection oftaxes 306-309 3. Board of equalization in 333-334 relating to Ontario county: 1. As to dogs 61, 361 relating to Livingston county: 1. Poor law in 254 relating to Richmond county : 1. As to dogs 63 relating to vinegar inspector 70 relating to board of health 90-95 relating to uniform, ballots 106 relating to correcting errors in county canvass by the courts .... 133 relating to taxation of forest preserve 136, 187 relating to taxation of State lands : for local improvements 137 relating to taxation of debts residents 138 relating to taxation of fire and marine insurance companies 325 extension of time for collection (Laws of 1885, chap. 32) 198 liability of towns for defective highways and bridges 448 actions for the protection of tax payers 454 actions for damages by mobs 469 benevolent institutions 430 LEGISLATION: by supervisors to be by resolution 341, 445 committee on. (See Committee on Legislation.) liEVT OF TAXES. (See Assessment and Collection of Taxes.) LIBRART MONEYS: disbursing of , 23 553 Index. list ; pagb. of assessors and collectors by town clerk 39 to be delivered to board of supervisors 39 of grand jurors 40 form of list 40 of corporations, etc., to be made 44, 441 of trial jurors 84-90 of stockholders in banks 222 of railroad taxes and valuations 440 of telegraph, telephone and electric light companies 440 LIVINGSTON COUNTY: poor law 254 (See Poor.) LOAN COMMISSIONER: supervisor cannot be 4 accounts of, to be examined 351, 370 to report to supervisors 370 LOCAL SCHOOL FUND. (See School Pond.) LUNATICS: conveyance of 360, 414, 416 to be cared for, by committee or friends 413 if not, to be reported to the superintendent of poor 418 and sent to asylum 413, 414 at whose expense 414-416 their estate liable for their support 417 MANDAMUS: against board of health 95 or member thereof 95 against county canvassers 132, 133, 480-482 to compel levy and collection of State tax 179, 305 against chairman to correct his decision 296 for neglect of duty by board of supervisors 304 to compel auditors to audit and allow just and legal claim 337 relator to be joined with people 474 to be under seal of court 474 decisions as to 474 MANIFEST ERRORS: what are, and how legalized 175, 319, 340, 359 MAPS AND SURVEYS: for comptroller 35, 199, 201 when a county charge 35, 199, 201, 387 of non-resident lands for assessors 154 on division and alteration of towns 310 of highways in towns 326 Index. 553 MEETING: town. (See Town Mbbtino.) schools. (See Schools.) faoe- of board of supervisors 294 (See BoABD of Supervisoks.) of county canvassers. (See Elections.) AHLITARY: armory for 352 enrolled 853 duty of supervisor as to 353 pay of .' 853, 492 duty of board of supervisors as to 352-355 MINISTERS: when property exempt from taxation 141-143 MISTAKES: in election returns, how corrected 118, 128-133, 130, 181 in assessments 162- 165, 172-178 in assessment-rolls 175-178. in verlfleation of accounts, account to be returned for correction . . . 246 how legalized 175, 319, 340, 359 MOBS: damages by, county charge 277 actions thereon 469 decisions thereunder 470 MONEYS, ETC.: embezzlement and misappropriating of 1, 3 supervisor to demand and receive from predecessor 17, 31 if refused, how proceed 18-21 accounts of, how kept 23-27 of schools. (See School Moneys.) for poor, must go to the overseers of the poor, not to the super- visor 194 for highway purposes, to highway commissioners 194 when " moneys are necessarily expended " 282 from fines and penalties to be reported 367 and paid over 368 MONUMENTS: State boundary 43, 77 for soldiers 318, 335 or other persons 319 for highways 336 NATIONAL GUARD. (See Military . ) 70 554 Index. NON-RESIDENTS: page. lands of, to be surveyed when 65 rents and debts due, how taxed 138, 155 asessment-roll as to 153-156 creditor, how taxed 157-160 agent of such creditor to report to county treasurer 157 how taxed therefor 157-160 how collection made thereof 157-160 land vacant by removal of occupant 169, 170 lands of, powers of board of supervisors as to assessment of . . . 174 unpaid taxes of 210 proceedings thereon '. 210 tax on highways may be appropriated to improve the highways 326 NOTARY PUBLIC: can take oath of office of supervisor 6 NOTE " A-." 498 NOTES: " townnotes " so called 268 invalid when 268 NOTICE: to be given supervisor elected 6 to be given collector of amount of taxes 39 to be given by supervisor to his successor of account of school moneys 43 by school commissioner altering or forming school district 49 calling district school meeting 57 of elections 108 of special election 137, 138 of deposit of assessment-roll for public inspection .. 161 with town clerk 167 to be given by assessors to banks 321 of appeal from equalization 234 of appeal from auditing of town charges 251 of contract with penitentiary to be published 385 of application to review determination of supervisors as to amount levied to assist towns in building bridges 391 of application by bridge companies for leave to build bridge . . 392 to be given when distinction between town and county poor abolished 408, 409 NOXIOUS WEEDS: duty of highway commissioners as to 36, 197 taxes for cutting 197 board of supervisors may enact laws to destroy 312 ISDBX. 555 OATH : PAGE. supervisor to take and subscribe 5 when to be taken 5 to be filed 6 form of 5 before -whom taken 6 certi&cate thereof. 6 penalty for acting -vnthout taking 6 as to books, records and moneys if required by successor 17 of office of justice of the peace 32, 33 to be filed 32, 33 supervisor may administer 65 of county canvasser 116 of individual banker as to capital 223 OFFICE: ■what offices supervisor may not hold 4 qualifying for, what is U supervisor to take and subscribe oath of 5 time therefor 5 form of oath of (supervisors) 5 oath of, before whom taJs:en 6 to be filed 6 tenure of, supervisors 7 resignation of 9 vacancy in. (See Vacancies.) time for opening and closing county offices, how fixed 330 OFFICER: before what, oath of office to be taken 6 embezzlement by 1, 2 falsifying, altering, concealing books, accounts and records by. 1, 2 salary of, fixed by law, must be audited 241 salaried, not entitled to additional pay, for new duty imposed on him 241 salaried, entitled to pay when physically disabled until legally re- moved 241 account for services of, what to contain 246 town officers receiving or disbursing moneys to account. . . 250, 352 receiving moneys for fines or penalties to report 367 form of report 289 necessarily expending moneys for county, county charge 273 for toAvn, a town charge 259 proceeding to remove county officer, count/ charge 275 except in bribery cases 275 of county, to report on order of board of supervisors 312 legalizing informal acts of. 175, 319, 340 salaries of certain county officers, how fixed 322, 341, 342 556 Index. OFFICER — ( OonUnuect) . pagb. successor of, may be substituted for, in suits 459 execution against, when may not be issued 460 OMISSIONS: in election returns, how corrected 118, 128-133 of property on assessment-roll, how valued and assessed 161, 175 how legalized 175, 319, 340, 359 ONEIDA COUNTY: enforcement of collection of taxes in ■. 306-309 board of equalization in 333-334 ONTARIO COUNTY": law as to dogs and dog tax 61, 361 ORDER: appointing supervisor 7 form of 8 to show cause on application for books, moneys, etc 19 where aflldavit of delivery of books, etc., is not made 30 for school moneys, how paid 33 altering or forming school district 48 calling district school meeting 56, 57 appointing school trustee 54 town sealer of weights and measures 80 collector 81 justice of the peace 83, 83 dividing town into election districts „ 103 altering election districts 103 ORGANIZATION: of board of supervisors 395-304 of county canvassers 115, 116 ORPHAN CHILDREN: supervisor to act as guardian of, when , 66 when not to be kept at poor-house 413 OVERCHARGES: in non-resident taxes, how deducted 181 OVERSEERS: of the poor to give bonds 30 form of bond 33 moneys in hands of, when appropriated for other purposes. .... 46 on division of town 74, 75 on alteration of town : 74, 75 to account 253, 354 form of account 355 to keep books 353, 354, 355 Index. 657 OVERSEERS — ( CorMnued). page. of highways to return highway tax not worked .... 213 form of return 214 pay of 492 a town charge 260 number of, may be fixed by town meeting and board of supervisors. . 329 to report to superintendent of poor when lunatic not cared for. . 413 to report commitments to benevolent institutions 420 PAPERS, BOOKS AND RECORDS: supervisor to demand and receive 17 if reftised, how proceed 18-21 PAUPERS. (See Poor.) PAY OF OFFICERS AND OTHERS. (See those titles; Fbks.) PENALTY: for refusing to serve as supervisor 5 for acting as supervisor without taking oath of office 6 for neglecting or refusing to report town debt 87 paupers and support of poor 41 school moneys on hand 43 under law relating to vinegar 70 for refusing to assist in extinguishing fire in woods 76 for violating regulations of board of health 93 as to violating uniform ballot law 107 election law 121 for not reporting amount due to non-resident creditors 157 for not aoooxmting by supervisor 1, 2, 252 1 by overseer of poor 258 for neglect by board of supervisors 303, 307 for neglect or refusal of county officer to report 312 application in towns 327 moneys from, to be reported to supervisors 367 and paid to county treasurer 368, 411 if not paid, suit to be brought therefor 868 for neglect to so pay 369 for neglect of county treasurer to deliver books to his successor, 380 for neglect of superintendent of poor 411 for neglect to report conunitments to, or discharge from benevo- lent institutions 422 PENITENTIARIES 385, 386 agreement for keeping prisoners in 385 notice thereof to be published 385 what prisoners to be confined in 385 expenses of, county charge , 386 when liable for support of criminal insane 415 558 Index. PHYSICIANS: ?AaB. pay of 492 PIPE-LINE COMPANIES: ■where assessed 218 commutation of , 218 State tax on 228 PLANKROAD: use of highway for 76, 77 company, agreement of, to keep highway in repair 77 lands of plankroad company, where taxed 136, 218 exemption of 143 use of abandoned 318 tolls on, how altered 318 purchase of, by towns 325 application to supervisors to construct 394-399 powers of supervisors as to 394-399 (See BoABD op Supbrvibokb.) POOE: overseers of. (See Otersberb oi' Poor.) supervisor to report paupers, expenses of support, etc., to clerk of supervisors 41 moneys, bow appropriated for other purposes 46 if distinction between town and county poor abolished, power of town m.eeting over poor moneys . 46 who may abolish 31] moneys for, must go to overseers of the poor, not to the supervisor. . 194 Livingston county poor law 254 accounting under 254 form of 255, 256 when towns to support poor under 254 certificate required by 254 town board to estimate expenses of town poor for ensuing year, 255 superintendent of, to account 255, 283, 319, 336 report of superintendent 283-286 support of, when county or town charge 276, 408, 409 lands and buildings for poor-houses 310, 311 drafts for support of, not under control of supervisors 379 (See Board op Supervisors.) superintendents of, number of, how determined 400 term of office of 401 vacancies in, how filled , 401 to give bond 402 powers of 402-407 meeting of, may be directed by supervisors 402 what accounts he may audit 405i 406 majority of, to act 407 auditing accounts of 405-407 Index. 559 POOR— (Continued). insane and lunatic, poor. (See those titles.) page. Warren county, act as to 408 distinction between town and county poor, may be abolished 408 or revived 411 notice thereof, how given 408, 409 care and maintenance of, cannot be sold at auction, etc 411 children not to be kept at poor-house 413 PRINTIKG: court calendar is county charge 274 also session laws 274 also resolutions 274 also audits 274 election notices by town officers is a town charge 275 for county oflB.cers, not under control of supervisors 365 fees for 493 (See Publishing.) PEISONEES: confined on civil process, support of 321, 412 employment of, may be authorized by supervisors 327, 384 separate conflnement of 384 to be kept at hard labor 384 in penitentiaries 385 who are to be confined in penitentiaries 385 PROCEEDmGS: to compel delivery of books, moneys, etc 18-31 of boards of supervisors to be published 330 legal, against towns, how process served 44 legal, against town, to be reported to town meeting 44 supplementary, for collection of taxes 71-73, 159 on equalization to be published 231 for removal of county oflScers a county charge 275 except in bribery cases 275 PROPERTY: of town, how apportioned on division or alteration thereof. . 74, 75 liable to taxation 135- 138, 148 exempt from taxation 138-146 where to be assessed 146-149 personal, taxation of 137, 138, 148 valuation of, by assessors 160, 161 review day 1"° omitted, how valued and assessed 161 (See Assessment and Collbction of Taxes ; Buildings; Boakd of Su- PERVisoBS ; Corporations.) 560 Index. PUBLISHING: page. amouat of town debt 37 canvass of elections 117, 331 equalization proceedings 231, 365 notice to present accounts in certain counties 344-245 town audits 270, 366 eounty audits 293, 309, 365 and claimants 309, 365 oflB.eial canvass. 331 and election notices 331 session laws 363 how papers selected 363, 364 supervisors no power to provide for printing by other county officers 365 statement as to supervisors and others' accounts 365, 366 town debts 366 resolutions under the act of 1875 367 notice of contract with penitentiaries 385 fees for • 493 QUALIFICATION AND ELECTION: of supervisor 3 of electors 3 of grand jurors 40 QUALIFYESTG FOR OFFICE: what is 14 QUEENS COUNTY: board of supervisors, powers of 320 QUORUM: of board of county canvassers 116 supervisors 294, 306 town auditors 247 RAILROADS: officers administering funds for railroad indebtedness to give bonds 10, 39 and report annually 39 valuation of, apportioned among school districts 57 application of tax payers to pay indebtedness for 67 sale of stock of bankrupt 69 sale of stock in N. Y. & O. M 83 U. C. &S. V 82 description of land of, in the assessment-roll 169, 170 where assessed and taxed 214 real estate, valuation of 215, 216 personal estate, valuation of 216 foreign, how taxed 216, 217 Index. 561 RAILROADS — ( Continued). page. officers of, to deliver statements to assessors 317 what to contain 317 State tax or franchise of 338 debts, how apportioned on erection of new town 314 tax for railroad debts to be paid railroad commissioners 314 list of, taxes and valuations of, to be reported to cotiiity treasurer by clerk of board 440 RAILROAD COMMISSIONERS: to give bond 89, 367 not eligible for supervisor 5 when eligible 5 to report annually 39, 366 to seU stock of bankrupt railroad 69 in U. C. & S. V. R. R 83 in N. T. & O. M. R. R 82 duties as to town bonds 266 to keep records, etc. 366 pay of 493 town charge 360 duties on division of town ~. 314 on erection of new town 314 to receive moneys from taxes for railroad debt 314 RATIO AND APPORTIONMENT: committee on 429 duties of'. 439-483 READING CLERK: duties and election of 396 REAL ESTATE: What is, for purposes of taxation 135, 138 exempt therefrom. (See Exemption from Taxation.) valuation of, for taxation 160 (See Assessment and Collection op Taxes.) of corporations. (See Corporations.) RECEIPT: for books and papers 17, 45 RECORDS: of board of supervisors 484 not to "be mutilated 434 REFUNDING: , taxes 180,181, 202 on invalid sale 303 in cases of disputed town boundaries 313 debts, by issue of new bonds 335 71 562 Index. BEFUSING TO SERVE: page. as supervisor, penalty for 5 to give bond, misdemeanor 10 to serve as school trustee - 53 as collector 80 EEGISTRATION: of births, marriages and deaths 93 REJECTED TAXES : report of 35, 200 by comptroller 300, 31i for erroneous descriptions 300, 311 to be added by supervisor to roll 301 Oneida county law for collection of 306-309 accounts, if, on the merits, not to be audited by other boards 347 if for iuforraalities, may be audited 347 RENTS AND DEBTS : owing non-residents assessment of 155 reserved in fee, powers of board of supervisors as to 173 REPORTS : by supervisor 35-44 as to rejected taxes 35, 300 as to highway commissioners' statement of roads and bridges, 35 as to noxious weeds 86 as to town debts 36-38, 44 form of 37 to superintendent of public instruction 41 as to paupers 41, 43 of school moneys on hand 43 form of 43 of account of school moneys to town clerk 43 as to State boundary monuments , 43 of Ust of corporations for comptroller 44 of actions, suits against town, to town meeting 44 of committee on forms of assessment-rolls 171 of committee on footing the same ' 173 of committee on erroneous assessments 178 by railroad officers to assessors 317 by telegi-aph companies 217 on equalization 333 by justice of the peace 389, 367, 411 by any officer receiving moneys for fines or penalties 389, 367 by town auditors as to gospel and school lot funds 368 of superintendent of the poor „ . .383-386 of coroner 381 by county officers, when required by supervisors 313 Index. 563 REPORTS — ( Continued). page. of committee on grand jury 348 of committee should contain resolutions desired to be adopted, 349 the adoption of such report, adopts ' and passes the resolu- tions therein 349 efEect .of omission of such resolutions in report 349 by excise commissioners 369-370 by loan commissioners , 370 by district attorney 367, 371 by village water- works commissioners 371 of commitments to benevolent institutions 430 • or discharges from 421 of clerk to comptroller as to town, county and village debts 440 (See Committee.) RESIGNATION: of office, by supervisor 9 by school trustee 54 by collector, 80 RESOLUTIONS: form of, as to canvass of election 136 elected officers 136 confirming alterations in assessment-rolls 179 confirming tax as extended on assessment-roll 190 powers of county, only exercised by 303, 830 board of supervisors must act by resolution 303, 330 to be entered on their records 303 to be signed and recorded 313, 330 under act of 1875 330 form prescribed 330, 433-438 to be published 330, 367 .to be filed 330 authorizing bonds to be issued, what to contain 330, 433, 425 legislation of board of supervisors to be by 341, 445 contained in report of a committee, how adopted and passed. . . 349 form of motion therefor 349 selecting newspapers to publish session laws 364 bonding county 433 town 435 authorizing survey of highway and roads 434 levy for road scraper 435 division of town and erection of new town 426 town meetings to be held by election districts 427 by committee on ratio ^nd apportionment of taxes, as to their report and levy of taxes 433 " EEVIEW DAT " 163 notice thereof » ^^^ powers of assessors on 163-165 564 Index. RICHMONB COUNTY ACT: pagb. in respect to dogs 62 ROADS AND BRIDGES: statement of highway commissioner as to 35, 387 over botindary streams or waters 36, 333 damages on laying out of 36, 388 damages to, after town meeting 96-99, 388 meeting to determine amount to be borrowed for 99, 339 proceedings thereunder 99, 100 road scraper, road machine for 197 repair of, damaged or destroyed after town meeting 360, 388 to be repaired by board of supervisors 308, 338 moneys for, voted by town meeting, to be levied by board of supervisors 308 notice therefor 308, 338 to be published 308 borrowing money by town for 317, 318 when officers to determine amount therefor. 317 amount limited 317 to be authorized by board of supervisors 317 who prescribe obligation therefor 317 bonds therefor to be indorsed 317 record thereof to be kept 317 bonds to be delivered to supervisor 317 his duties thereon 317 proceeds, how applied 317 digest of decisions concerning 339-341, 388, 389 bridge, erection and repair by board of supervisors 318, 333 weight to be carried on 323 tolls on, how altered 318, 333 notice therefor required 318 how fixed 323 purchase of, by towns 335 consolidation of road districts ... 335 appointment of commissioners to expend State appropriation for. . . 333 laying out highways through unoccupied and unimproved land, 333, 393 levying tax for, by board of supervisors 387, 399 (See BoABD of Supbrvisoks.) bridges between adjoining towns 389 expense, how apportioned 389 repair of bridges by individuals 390 how expense thereof paid 390 when town unduly burdened for bridges, county may assess. . . 391 application by bridge companies to construct bridge 392 duties thereon 393, 393 defective, in towns , 448 (See Actions.") IlTDEX. 565 RULES OF ORDER: page. of board 296-302, 331 first codf! 297, 298 second code 298-302 cannot abrogate statute 337 SAVINGS BANK: how taxed 224 deposits in, when taxed 224 SCHEDULE : by oommittee on ratio and apportionment 432 directions for preparing 432 SCHOOLS: duties of supervisor as to 45-59 alteration of school district 47, 48 refusal or consent of trustees therefor 47 dissolution of school district , 50 equalizing valuation in school district 51 duties of trustees thereafter 51 site of school-house, how changed 52, 329 coudenming unfit school-house 52 duties of trustees thereon 52 when supervisor to fill vacancy in ofiice of school trustee 53 order therefor 54 when trustee's office vacant 53 penalty for refusing to serve 53 ■warrant for school tax, how renewed , 54 duties of town clerk as to 47-50, 55 when supervisor to call district school meeting 56 apportionment of valuation of railroads among school districts. . . 57 women eligible to vote at school meetings 58 and to serve as school trustees 58 duties of supervisor under compulsory education act 58 text-books to be furnished pupils, when 59 cost of, a town charge 260 personal and real estate may be received in trust for 59 unpaid school taxes, how collected • 211 school commissioners' district, when may be divided by super- visors "■. 380, 350 duties of board of supervisors as to 349-352 SCHOOL COMMISSIONER. (See Schools.) to apportion school moneys 56 pay of 493 expenses of 493 SCHOOL FUND, LOCAL: bond for, when not required 11, 12 act relating to 12 566 Index. SCHOOL-HOUSE: page. site of, how changed 52, 329 condemnation of unfit 52 SCHOOL MONEYS: bond for 9 in union free school district to whom paid 23 order for, how paid . . . , 23 keeping accounts of, form of 24-27 on hand, report of ... 42 form of 43 disbursing of, and accounts for 22-28 apportionment of. .' 56 8EALEK OP WEIGHTS AND MEASURES : in towns. ... 80 appointment of 80 in counties. 386 fees of 493 SEAL: of board of supervisors 315 of cotinty, duplicate when provided 373 of county treasurer , 879 how authorized 379 SECUEITY. (See Bonds.) SHEEP- injured by dogs 40, 59-62, 261 board of supervisors may enact laws to protect ; 312 SHERIFF: when to collect taxes against non-resident creditor 158 to collect taxes when 158, 193, 194 to collect, on warrant, when collector neglects to pay over moneys, 209 account of, a county charge 272, 274 to subpoena witnesses for board of supervisors 315 or committee 315 contract with, for support of prisoners on civil process 321 fees of, for conveying juvenile delinquents and lunatics 360 to have custody of jails and houses of detention 382, 385 appoint keepers 383 certain prisoners to be kept separate 384 to be kept at hard labor 384 to account with supervisors for such labor 384 pay and fees of 494 SITE: of county buildings, how changed 334 school-house, how changed 52, 329 Index. 567 SOLDIERS : page. monumenta for 318, 335 lease of town Ibtiildmgs to grand army posts , 337 burial of deceased 361-363 headstones for 361-363 STATE: lands of, how taxed 136, 137 when exempt 138 tax, to be levied and collected 179, 305 mandamus to compel 179 apportionment of 210 on corporations 237 assessors. (See Eqctaiization.) charge, trial for bribery is 275 trial and execution of criminal, when 279 highway, when altered, discontinued, widened or narrowed, 333 writs 474 STATUTE: designating person before whom oath of ofiSce taken, directory 6 STATEMENT: of highway commissioner as to roads and bridges 35, 333 of their account 259 as to town audits 250 of expenses of poor 35.'>, 410 of account for services 265 of accounts of benevolent institutions 421 STOCKHOLDERS: in banks, list of 222 STENOGRAPHERS: fees of, when county charge , 278 pay of 278 for grand jury, how appointed ; 278 for county court and court of sessions 278 STRAYS: supervisors to receive moneys for —.— 66 SUITS AT LAW. (See Actions.) SUMMARY: by clerk for committee on ratio and apportionment 430 SUPPLEMENTARY PROCEEDINGS: for collection of taxes 'J'l, 73 affidavits for •■ 72 order in 73 by county treasurer against non-resident for trnpaid taxes 159 568 Index . SUPBKINTENDENT OF POOR. (See Poob.) page. supervisor cannot be 4 to account 255-383, 319, 336, 405-407 number of, how determined 400 term of office of 401 vacancies in, how filled 401 to give bond 403 powers of 403-407 meeting of, may be directed by supervisors 402 what accounts may audit 405, 406, 417, 419 majority may act 407 auditing accounts of 405, 407 to furnish county treasurer statement of his account against towns, 409, 410 to present estimate of probable expense for poor, the ensuing year 410 not to keep obildren at poor-house 413 when may send insane to State asylum 413 or lunatics 413 duties of, when committee or friends neglect to maintain lunatic 413 notice to be given to, of application as to indigent lunatics, 413, 414 to report commitments to benevolent institutions 420 SUPERINTENDENT OF PUBLIC INSTRUCTION : report by supervisor to 41 by town clerk to 55 when to call district school meeting 56 SUPERVISOR: embezzlement ■and misappropriation by , 1 falsi^ing, altering, concealing, destroying, obliterating accounts, books, papers and records 1, 3 willfuUy disobeying any law 1, 3 not to be interested in sale, lease or contract 1 election and qualification of 8 in ward or city „ 3 what officers may not hold 4 cannot be superintendent of poor ^„ 4 nor county treasurer „ 4 nor trustee of schools , . . . . »»^, <. 4 nor member of board of education. . .,^„ .^„« , 4 nor loan commissioner „.,...,„».. 4 who are eligible „,„, 3, 4 who are ineligible . . „ » »« 4 refusing to serve as, penalty for 5 what is refusal to serve as 6 to take and subscribe oath of office 5 within what time to take oath of office 6 form of oath of office of , 5 Ibtdkx. 569 SUPERVISOR — ( Continued) paqb. before whom taken 6 statute relating to oflScer before whom oath taken, directory 6 penalty for acting as, without taking oath of office 6 notice to be given supervisor elected , 6 when not necessary 6 tenure of office of 7 not chosen at town meeting, how proceed 7 appointment of, by justices of the peace 7 tenure of office of person appointed 7 vacancies in office of, what are 7 howfllled 7, 8 order appointing supervisor 7 form of 8 resignation of office of 9 to give bonds or security 9, 10, 39 what bonds are required 9, 10 refusal by, to give bond or security a misdemeanor 10 time for filing bonds or security 9, 10 administering funds on account of railroad indebtedness to give bond 1 if refuses to give security for school moneys, how proceed 10 sureties on bond of, for what liable 11 what funds supervisor receives " as supervisor " 11 form of secTirity required 13, 13 acknowledgment thereof 13 justifleation of sureties 13 approval by town auditors 13 duties and powers of 16-100, 317, 839-341 classification thereof , . , 16 as a town oflScer 16-100 to demand and receive books, papers, etc -1,3, 17 to deliver books, papers and moneys to his successor 1, 2, 17 to make oath as to the same if required 17 executors or administrators of deceased supervisor to deliver books, etc ■ 17 and make oath thereto, if required 17 to give his predecessor receipt therefor 17 form of receipt : 1''' if delivery of books, etc., refused, how proceed 18-31 to demand from predecessor and other town officers, school and town moneys ^'- requisites therefor 33 accounts, how kept 33-37 certificate of town auditors as to supervisor's account 37 when to account with auditors 37, 353 account to be verified 27 to receive and approve bond of highway commissioner. 38 72 670 Index. SUPERVISOR — ( Gontinuecl) . PAGE. to reeeive and approve bond of collector 29 ofconstable 29, 32 of justices of the peace 29 of excise commissioners. 30 of overseers of the poor 30, 33 of railroad coromissioner 39 bond of constable to be executed in the presence of 29, 32 reports by - 35-44 as to rejected taxes 35 to add rejected taxes to assessment-roll 35, 201 to deliver highway comjuissioner's statement as to roads and bridges to board of supervisors 35 as to noxious •weeds, etc 36 as to roads and bridges over boundary streams 36 award for damages on laying out roads to be delivered to board of supervisors 36 to report town debt to board of supervisors 36, 39 and to town meeting 37 to report bonds issued to pay up or retire town debts 39, 335 duties thereunder 335 to procure certified list of collectors and assessors from town clerk 39 duty as to sheep injured by dogs 40 grandjurors •. 40 (See Jdboks.) list of grand jurors 40 trial jurors 84-90 (See Jdroks.) to report paupers to clerk of the board 41,. 42 penalty for neglect ' 41 to report school moneys on^hand 42 care for and preserve State boundary monuments 43, 77 and report to State engineer and surveyor 43 to make account of school m.oneys received and disbursed 43 and to notify his successor thereof. 43 to make list of corporations for comptroller 44 to report all suits against town to town meeting 44 process in actions and suits to be served on 44 to attend to defense of such suits .' 44 duties in relation to schools 45-59 to take and hold possession of gospel and school lots 45 is trustee thereof 45 to lease the same 45 to sell the same, when 45 to invest proceeds, how 45 to purchase property mortgaged 45 to hold and convey the same 45 Index. 571 SUPERVISOR — ( CmiUnued). page. to re-loan moneys, when. 45 to apply rents and profits thereof 45 to render accoimt thereof 45 to deliver books and papers relating to gospel and school lots fund to successor 45 to take receipt therefor 45 duties of, in relation to gospel and school lots, when town divided, 46 duties of, on alteration of school district 47-50, 58 when to act therein 49 decision therein 50 duties of, on dissolution of school district 50 in changing site of school-house 52 condemning unfit school-house 52 to fin vacaney in office of school trustee 53 may accept resignation of trustee 54 may renew warrant for school tax 54 form of 54 loss of school books, maps, records and papers to be reported to. . 55 to sue for penalties under school law 56 duties of, as to apportionment of school moneys 56, 57, 58 to call district school meeting, when , 56 notice to be given thereof 57 when to apportion valuation of railroads among school districts 57 duties under compulsory education act 58 may receive real or personal estate in trust in his town 59 duties in respect to dogs 59-62 under the Revised Statutes 59-61 under the Ontario county act 61 under the Richmond county act 62 duties in respect to deaf-mutes and blind. 59-62 application to, in behalf of deaf-mute 62 the blind 64 forms thereunder 62-65 when to cause surveys to be made 35, 65, 158 may administer oaths 65 to receive and retain surplus moneys 66 to receive moneys for strays 66 to act as guardian in binding out orphan children 66 duties of, in buying and canceling town bonds 66 on application of tax payers to pay bonded debt incurred for railroads 67 to apply funds realized from sale of bankrupt railroads 69 when to supply vacancy in office of auditor 69 to attend meeting of board of supervisors 69 duties under the drainage law. 69, 78 (See "Watee Commissiohehs.) 5Ti Index. SUPERVISOR — ( Gontinued). page. duties as to vinegar inspector 70 when to pay judgment. 71, 463 decisions as to 463 to sue for penalties 71 supplementary proceedings by 71 duties on division of town 74 alteration of town 74 apportionment of property thereunder 75 debts thereunder 75 duties as to Are in woods 75 use of highway by plankroad or turnpike 76 to control town house , 78 to lease town house to grand army post 78 to appoint town sealer of weights and measures 80 to appoint flremen in towns 80 and fill vacancies therein 80 to appoint collector, when and how 80 to extend time for collecting taxes thereon 81 to appoint excise commissioner when 81 acting as railroad commissioners, sale of stock as such, of rail- roads 83 to purchase site for tovsm house 83 to appoint justices of the peace 83 to act as inspectors at village election, when 83 duties as to trial jurors 84 making list of trial jurors 84 (See JuKOBS.) duties as to board of health 90-95 is member of board of health ; . . . go duties thereunder 90- 95 duties as to water-works companies 95 roads and bridges damaged, destroyed 96-99 to report expense and audit thereof to board of supervisors 98 to meet with town auditors and highway commissioners, to determine amount to be borrowed for roads and bridges 99 proceedings in relation thereto 99, loo duties as to elections 101-133 division of town into election districts 101, 103 election districts in new town 102 alteration of election districts by • 103 to give notice of elections 103 to appoint inspectors of election, when 105, 106 original statements of election canvass to be delivered to Ill instructions to, as to canvass of votes 114 duties of, as a county canvasser 115-118 (See Board op County Canvassers. Index. 5'?'3 SUPERVISOR— (C(m(inM«n. paqb. if cannot attend, to cause election returns to be deliveied to couaty derk 117 assessment-rolL to be delivered to 168, 167 duties of, thereupon 168 duties of, as to land vacant by removal of occupant 169 not to receive poor moneys or highway moneys 194 ■when to approve extension of time for collection of taxes 198 duty of, when collector neglects to pay over moneys 209 when highway tax not worked 213 return of overseer of highway as to 213, 214 appeal from equalization by 234-239 when interested in question, not to be member of committee 803 money borrowed, for roads and bridges 317 his duties thereon 317, 339-341 duty of, in case enrolled militia are drafted 355 actions by and against 453 decisions thereunder. 449-451, 456-458 what actions may be brought against 453-458 successor may be substituted in such actions 459 costs against 460 when not allowed 460 pay of 495 SURETIES: on official bonds, for what liable 11 justifleation of 13 (See BoNDS:) SURPLUS MONEYS: when supervisor to receive and retain 66 SURROGATE ■ may appoint and remove clerks authorized by supervisors. . . 380 to examine guardian's accounts 380 board of supervisors may appoint such examiner 380 may apply for election of officers to discharge duties of county judge and surrogate 380 county judge to be ^81 when office of, may be abolished 381 pay of, to be fixed by legislature 382 offices and rooms for ^^^ SURVEY: of land for comptroller 35, 154, 201 for State engineer and surveyor. 65 of non-resident lands by assessors 65i 153, 154 on division and alteration of town 310 of highways in towns - 326 574 Index. TAXATION. (See Assesbmbnt aud' Collectioh op Taxes.) pagb. property liable to 135, 138 exempt from , 138-146 (See Exemption fbom Taxatioh.) TAXES. (See Assbssmbnt asd CoiiECTioN of Taxes.) tax; PATER: action for protection of , 454-456 TEACHERS : orders for wages of 23 TENURE OF OFFICE : of supervisor elected 7 appointed 7 of clerk of board 296 TELEGRAPH: valuation of, apportioned among schooL districts 57 ■where assessed 217 State tax on ■. 228 list and valuation of, and taxes on, to be reported by clerk to county treasurer .' : 440 TELEPHONE. (See Tblkgkaph.) TIME: for holding town meeting, how fixed 3 for taking oath of office as supervisor 9 for filing bond therefor 9 for filing bond for school moneys 9 for administering funds for railroad debt 10 for making and filing account of school moneys 33 for collecting taxes on appointment of collector, extended 81 of making assessment 150 to collect taxes, how extended 198, 312 for determining appeal to State assessors 235 for annual meeting of board of supervisors, how fixed 294 vote required 294 for opening and closing county oflQ.ces, how fixed 330 TOLLS : on turnpikes, plankroads, bridge or ferry, how altered 318, 323 TOLL BRIDGES: where assessed 218 TORTS : definition of 246, 247 not to be audited 246, 247 Index. 575 TOWN: p^g^. accounts. (See Atjditing.) auditors, (See Auditors, Board of.) embezzlement of funds of 1 2 certain contracts void as to 1 2 falsifying, altering, canceling, obliterating books, records and papers of i 2 boundaries, when to be surveyed 65 bonds, buying and canceling , 66, 266, 267 division of •. 74, 75, 310, 338 house, 3t)ntrol of 78 purchase of site for 82, 337 sealer of weights and measures 80 firemen in, appointment of '. 82 certain towns may sell stock of If. Y. &0. M.B. R 82 of W. C. & S. V. E. R 82 board of health in 90-95 water- works companies in 95 water conmiissioners in , 67, 78 elections in. (See Elections.) debts, supervisor to report to board of supervisors 36 and to town meeting 36, 37, 44 how apportioned on division or alteration of town 75 poor. (See Poor.) meeting. (See Town Meeting.) charges. (See Town Charges.) clerk. (See Town Clerk.) chargeable for defaiilt of collector 199 notes, so called 368 expenses, a town charge 259 new town erected by board of supervisors 310 how railroad debt apportioned , 314 boundaries, how fixed 312 borrowing by, for roads and bridges 317, 318 duties of town oflBcers thereon 317 amount, how deterinined 317 tax therefor 317 record of, by town clerk 317 bonds therefor 317 form of ... 317 security required . '. 330 to be delivered to supervisor 317 proceeds, how applied . ; 317 limitation thereon 318 excess, how applied 317 debts, refunding of 335 may lease building to grand army posts 337 who may authorize 337 576 Ikdex. TOWN —(.Continued). fagk. whether town legally erected may be tested in quo warrantcfagainst one claiming to be supervisor 338 moneys when distributed by supervisor 369 actions by and against 447-453 (iee Actions.) liability of, for defective highways and bridges 448 (See Actions.) actions for trespasis on lands of 453 partition of lands of 458 decisions as to actions by and against 463-465 pay of officers of 483-497 TOWN CHARGES: if supervisor refases to give seetirity for school moneys, board of supervisors fix compensation of person appointed to disburse the same 10 • charges therefor are town charges 10 survey of town boundaries are 65 survey of non-resident lands 65 expenses of board of health 94 when expenses of invalid sale for taxes are 204 costs on appeal from equalization, when 287 auditing of. (See Auditing op Accounts.) jurisdiction of board of supervisors to audit 271 what are town charges 253-271 supervisor's account 252 support of poor 353 roads and bridges ^ 257, 360, 448 pay of town oflcers 359, 360 contingent expenses 359 moneys voted for town purposes 259 moneys for town purpose directed by law 259 judgments , 360 school books, when 360 printing and posting election notices 360 expenses of board of health , 94, 360 justices and constables in criminal cases 362 sheep killed, when 361 costs 366 town bonds 366 default of collector 276 insuring buildings 277 defective highways and bridges are 448 TOWN CLERK: can take supervisor's oath, of office 6 filing thereof in office of 6 Ikdex. 577 TOWN CLERK — {Continued). page. to notify supervisor elected , 6 duty of, -when supervisor resigns 9 to furnish supervisor copy of predecessor's account 21, 22 to deliver certified list of assessors and collectors to supervisor. . 39 vrhen to do so 39 duties of, on alteration of school district 47-50 to report lost or injured school books, papers, records and maps to supervisor 55 duties of, under school law 47-50, 55 to file and record accounts 55 to read town audits to town meeting 260 pay of 497 TOWN MEETING: if no supervisor elected at, how proceed. 7 time for holding, how fixed 3 special, for electing supervisor 7 for filling vacancy 7, 8 when supervisor resigns 9 authorized by board of supervisors 327 report of town debt to. 37, 44 report of suits against town to 44 powers of, as to gospel and school lots 45 when to determine for what purposes moneys in hands of over- seers of poor to be appropriated 46 to vote on paying railroad indebtedness, when 67 proceedings thereon 67, 68 to apply surplus on sale of stock of bankrupt railroad 69 statement of accounts audited to be read to 251, 258 may elect board of town auditors 251 may vote to buy and cancel town bonds 267 may vote to raise money for roads and bridges 308, 311 first town meeting in new town 310 who to hold 310 may vote money for soldiers' monument 818 vote required 318 action of board of supervisors thereon - 318 informal acts, how legalized 319, 359 may vote to erect town hall 327 by election districts, how authorized 328 "TOWN NOTES:" made by town officers, invalidity of 268 TOWN POOR . (See Pook. ) TRIAL JURY. (See Jtjkobs; JuKT.) T3 . 578 Index. trustee : page. supervisor cannot be school 4 orders for teachers' wages by 33 school. (See Schools.) how and when assessed 148, 153 duties of school trustee as to Unpaid school taxes 311 TURNPIKE : use of highway for turnpike company 76, 77 company, agreement of, to keep highway in repair 77 lands of, where taxed ■ 136, 318 exemption of, from taxation 148 use of abandoned 318 tolls on, how altered 318, 333 purchase of, by towns 325 application to supervisors to construct 394-899 (See Board of Sdpbrvisokb.) UNIFORM BALLOTS: law as to 106, 107 UNION EREE SCHOOL DISTRICT: moneys, to whom paid 33 dissolution of 850 . UNITED STATES: moneys of, supervisor cannot be loan commissioner of 4 lands exempt from taxation • 8, 13 VACANCIES : in ofB.ce, what are, and how filled 7 in office of justice of the peace, how filled 83 of firemen 80 of inspectors of election . (See Elections.) of school trustee 53 of town auditor 69 of excise commissioner 81 of county treasurer 379 of county judge 381 of superintendent of poor 401 of supervisor 7, s VACANT LAND: by removal of occupant, taxes on 169, 170 VALUATION: in school districts, when equalized 51 of railroads, apportionment of, among school districts 57 of property by assessors 160 161 reduction in, on review day 163 Index. 579 VALUATION — ( Continued). page. of railroad real estate for taxation 215, 316, 330 of their personal property 316, 319, 220 banks, stock in 231 of corporations, reduction of, by assessors 238 equalization of 230-239 VERIFICATION: of supervisor's account „• 27 o'f assessment-roll 163, 166 when valid , 166, 167 of accounts 245 VILLAGE: election to determine as to incorporation of 83 (See Bonds.) board of health in . . 90-95 ■water-works companies in 95 "water-^works commissioners to report to supervisors 371 VINEGAR: inspectors of 70 appointment and duties of inspectors of. 70 VOTERS. (See Electioks ; Digest of Decisions.) women are, at school meeting 58 who are 3 WARD: in city, supervisor of 3 WARRANT: of arrest for non-delivery of books, moneys, etc 21 search, thereunder 21 for school tax, how renewed 54 form of 54 for collection of taxes 191-196 against non-resident creditor . 158-160 lien thereof 158 when extended, on appointment of collector 81 form thereof 191-196 must be signed and sealed , 191, 194 for dog tax 196 against collector for neglect to pay over moneys 209 WARREN COUNTY ACT: as to poor • • • ^^^ WATER COMMISSIONERS: who are 69, 78 dutiesof 69, 78 580 Ikdex. WATER-WORKS COMPANIES: page. in towns and villages 85 commissioners of, to report to supervisors 371 WEEDS, NOXIOUS: duty of highway commissioners as to 36 of supervisor as to 36 of board of supervisors as to 36 destruction of, laws for, who may enact , . 313 WEIGHTS AND MEASURES: town sealer of 80 WITNESSES: detention of, for trial 385 expense of, in criminal cases, when a county charge 273 board of supervisors may smmrLOU 315, 338 committee how summon 315 to answer questions 317 to produce books, records, etc 315-317 inhabitants of county may be, in actions by and against county 471 when in towns 452 WOMEN: eligible to vote at school meetings 58 and to serve as school trustees 58 detained for trial, where to be confined 385 WOODS : on fire, duties in case of 75 Cornell University Library JS451.N73 M82 1886 The supervisors' manual : olin 3 1924 032 692 042