Se ee seat en ar er Sy See eee sae : noes eae Garnell Law Schonl Library TOWN CLERKS’ MANUAL A DIGESTED TREATISE AND COMPENDIUM OF THE LAW ON. TOWN CLERKS, AND TOWN OFFICERS CONTAINING. FULL AND COMPLETE ANNOTATIONS, NECESSARY FORMS AND A REFERENCE TABLE OF LAWS AND STATUTES. BY GEORGE D. REED anp ERWIN E. SHUTT OF THE BAR OF ROCHESTER, MONROE COUNTY, N. Y. 1907 PUBLISHERS, WILLIAMSON LAW BOOK COMPANY . ROCHESTER, N. Y. Entered according to Act of Congress in the year 190%, by WILLIAMSON LAW BOOK COMPANY, In the Office of the Librarian of Congress at Washington. Bet CONTENTS. Chapter One. SECTION. Town Clerk............. sraise Sinaia Suaraniare & Bysreita’s ao Giale Gila g auigeaun oleea l- 54 Chapter Two. Towns as Bodies Corporate....... Sy dtevei a atue a ayeneadoud vat eubaeccuavaca 55- 69 Chapter Three. Town Meetings icc. sve vi iod tesieasssnaw esx tie tec tases 70-156 Chapter Four. ‘ TOWN BO@rds i c:¢ 0:0 50,24 pain Oeleiers ee bisa evs deg SeslaNd ew wwe 157-226 Chapter Five. re Supervisor’ © sc. 2's havea weacencaeie awithuss sce ecasteverd dealers aeotewi a estos area 227-381 Chapter Six, Justices of the Peace......... cece cee eee cece tee eee ee 382-387 Chapter Seven. Towns AWS 6...) osiavcesisse givers. coe avai ig a fap enaeaase Makecew emule ea ener oe 388-456 Chapter Eight. State Department — Public Health. ..........c.cceee eee eees 457-462 , Chapter Nine. Local Boards of Health............ceeeeeceees ulead eve apes ences 463-484 Chapter Ten. Schools) ss. 5c.aegss de os a ape ee wees's 6 sieeis se sed.e vases wae toe 485-543 Chapter Eleven. Assessments and ASSeSSOTS.........00 0s cece cen nceneeneees 544-727 Chapter Twelve. Town Officers, Duties to Highways and Bridges.............. 728-823 Chapter Thirteen. Election Law................000 Hsia SR erat perave seb aeis woe eens i... 824-888 Chapter Fourteen. Dog: LAW sco. i sda sey od koa s caeeew's sldieale saaure vies ee mney 889-919 Chapter Fifteen. ; Weights and Measures...........ccceeesece ces cceeetceeeee 920-936 ; Chapter Sixteen. Civil Service Law's so. ccacs es eae cvavew voeesdeesiedes wea ee 937-964 Chapter Seventeen. Municipal Debts, etc............. cece eee n cence ceeeeees 965-1013 Chapter Eighteen. Publi¢. Ol cérs:s cis ses tiacs Ses 5 acta 0G Wed Breisinded ga: Oe sgUAS apse 1014-1030 Chapter Nineteen. BGGS,: ObG wise o sais ees aici cra Read tage NUT Rane oe BUN OS ER ane 1031-1059 PAGE. 47 55 109 134. 231 236 277 288 318 348 494 574 627 643 649 669 699 707 PREFACE. The purpose of this work is to present in a clear, concise and logical form all the laws pertaining to the duties of Town Clerks as well as the duties of town officers whose official acts are to be reviewed by the town board acting either individually or as mem- bers of official boards. The laws and statutes as here presented are as they exist at this date, including all amendments made by the legislature dur- ing its last session (1906). It has been deemed advisable in practically all cases to give the law or statute verbatim as taken from the official records rather than for the authors to state it in their own words. The work will be found to have full annota- tions which appear under the sections to which they refer. It is impossible in a work, within the compass with which this must be, to give a digest of all the decisions which may be found bearing upon the subjects treated throughout its sections, and instead of making any attempt so to do there has been selected such cases as broadly discuss the general principles or bring out particularly the important points under consideration. This volume will be found to contain practically all forms that are in use, and these follow the sections to which they refer. This will be found more convenient than to have all forms ap- pear at the end of the book. Realizing the difficulty that always exists with one seeking to find fhe law, special effort has been made to provide a full and complete index and to so cross-reference every topic that the subject sought for may be easily and readily found. In treating the several subjects herein discussed it has been found nécessary in some cases to either reprint or practically duplicate certain sections of some of the laws or to state their substance or set forth the part thereof applicable to the subject being treated. In such cases there will be found cross-references to the part of the work where the law may be found in full. To supplement these cross-references and cover any omission of cross- references that may exist, and to enable the reader to at any time readily find the particular law, statute or section that he may v vi PREFACE, desire, there. will be found on the first pages of this volume a table of all the laws and statutes herein appearing, giving the section in this work where such law, statute or section may be found. It is believed that this feature will be of great con- venience. Throughout the preparation of this work very valuable assis- tance has been rendered by Mr. Charles Porter Downs, who for many years was an official of the Town of Brighton, N. Y., and as such had a wide, practical experience in town and county affairs. His services and experience have been of inestimable value. Perfection is not attainable in a work of this character but there has been made, however, a conscientious endeavor to pre- sent a treatise as free from error as may be, and it is hoped that this work will be of service to many and will receive such appro- bation as it may justly merit. Rerp & Suurt. October, 1906. TABLE OF GENERAL LAWS. Section of AGRICULTURAL LAW. Section of Section in Statute. this Manual. GO 24003 na vae eng eee ge ees he OeE 481 (0G: cts-scw dies mew is Ee wa Her 2 os 482 TOE cack avd Qa ebGOs Kam RARE SEK 483 BO oy cde uy eee nn nes WP ayeus ace detue see 374 SOS sue siaw thong vase, Barwa, oa ote S 375 BOW. 2s 265 24 hee ee ae eaeew eR eae 376 BD ghee Fh SEE EASE ES SRR EO ORES 377 BQh eicca.c cate Sie wee ate Jee wees see 378 BE savececavarenaces lew Sissy ada auens DA ay cue Bad 379 BANKING LAW. AST encores siete ts Saalns Atay sien eiginay oert 570 CANAL LAW. TG arose wt ecg axa asked Bs Wheat oe Goes eee 753 DEG seis oop anietave da onan ianene G8 Ossie eta, 0 752 CIVIL SERVICE LAW. A Mage vakinge tie ees Boy aeesead 938 DSi debe FAM ee BOO Ee Eee RNa 939 ON acral esa paUeD wR a Rgmawnioneus wines >...940 Be gk £44 CREE EERE GS eee a eRe ie eS 941 DD wu é ba ORR G eed OA HORE SE SES 942 G can ea Ae ew aay eae ee Dera ewe 943 © aso BAER QS TO Hey SEAS 944 B plde oped CRW Le Re Sew aes 945 De Sahu ats wt ae SO a Aa eRe ae eo 946 LL 25.08 4 ee Fak BEELER TREE SESS 947 eer re ere ee eT ere 948 (eer rere eee re re Tr ree 949 MA os Seog Spaled tah eysine 38 Fedele ania aye-ase 950 ED? as Seren eiacs hale ea ae 4 Sones ota 951 VG ials6 eigen se deena aris dela avneoreierapiay earals 952 TS ceiak Hees i weer aes ki hee ne ex 953 1: acon Sxarecse went oe ooveu eaten eae 954 Be ea SS aG RS AO HR Bie Ree yd ce Se 955 DY etna aiand ater aes Be RROUIR Oe Whee, 4c 956 Dee casas iu apean ds atisan ss eal aguas he ceneelase vais 957 QS gees nee Ga RRS ood RA EES Ow ENS 958 DA! ails aarti bigats arate atta Bae Greed ioe 959 QT sian Oneal Oe Sirlniueacemtie ta pose anese 960 2G) ssaciew sane gains ese 961 WD! aw Se echt ae wel he aise, doh abd ene 962 OS ve. ck daw He Saves we KO ae REN BHA 963 CODE CIVIL PROCEDURE. PASM a Pinar Ge tetitnt cated wrsanne Saale 67 BBD) ciassiz a ecaiaane.s shave’s 4a auate aa lela 3.8 67 ASS: cxitie cade Aes se OME HEE Os 67 Section in Statute. this Manual. WO2T wx iweeee ba Read ae eee ee Ree 359 LOGS) dcacn seen es Oey Ps eae ee Seer 359 WO2D 4 54 ook e 4S RHO ORK D AMET ESS 356 O30 aes ierdualsenesiGae ene SMeioe-e ieee 357 FOG ede psec abaw dd Kees Dee Hest 358 MOBS: eyes aire doa sles g water ene wie 355-21 L036 c6ccws vse eae en needa 6e% 355-23 i re ee ee 360 O40? een ccdawuciite gous Waa eens Se AE 361 AOA) a occas erewas ae eek eee 355-22 L889-1396 24.0 c sae caeawevsnnaee 569 TGGT +4 aexe ed een nee ee ee 69 1028 oi cs ne oi ee Hho BERD Oe res 1007 W969 cic ccea cvs SULaa seo k aware 1009 OTe: 6 cece tas eae) Ree EES 1010-413 LO ieee be teas oe ek eS 1011 NOT G: seice vais icatagce cress atone a eine 1012 DATTA. cna so a wvewie pene ¥ ewies ... 256 IBIS. cs tinkesvtog tak yes ee res ,. 289 DOGO» 22 siscaciei. w. 5 conten trek cea hoe au 440 STAD aad Shed ee eh bee aS 456-384 BQESe gs saigers ds ownsashoad oraneh era g akatenee Sion 430 DOLE Ave REG oe eed ode wand aneee 31 B280 sapeek na newe ea Ken es eh ened 408 CC a re eS eee ee 409 SOI: 24 ecas ea eee dee eee oe een oer 362 CODE CRIMINAL PROCEDURE. NOG? sisi evernceaoe p ek oes eran ardateugen's . 064 Ol seed wate Raa dee Ee ee ea iE a 365 108 (eb A ReES eed eR Na Re EES 366 VOD: i cecartunguawe aeavencears be thantreemveusi SAG 367 DO sekovaet rains ease Goa s when oe ashame ea 368 U1] sag ca pew ger tan skewer egpe ne 4 369 VID: eeaaaeis ig dee ed ohale ch alae aes 370 VES adnck be ome a eee sees 371 Be gos eke ee eta eee ed asakes 372 Ge “pas Rann Beara wae WE agin Go 383 NS sui aoa aca SE a SRE SH Ne A 384 CONSOLIDATED SCHOOL LAW. Tit. 2, Art: 2, § 3 csssevtevesse 485 Lith: 25 (Art. 2. SA: ice canes 486 Tit. 2, Art. 2,§ 16 ............ 487 Tit. 2, Art. 2,§ 17 ........ 245-488 Tit, 2, Art. 2,§ 18 ........ 246-489 Tit; 2; Art, 3, § 19 cssessssawes 490 Tit, 2, ATts 3,.§ 20 wicca ie on 491 Tit, 2, Art. 3, § 21 ............ 492 Tit. 2, Art: 3, § 22 2. c.08ci eas 493 Tit. 2, Art. 3, § 23 ...... eaeee ¥ 494 Section of Section in Section of Statute. this Manual. Statute. Tht, 2, Art. 8, 8 24 sedgnccoswus BS TAS 26 ¢cmeetea we ena saward ocean ee Tite 2, Bits Sy § 20 oe ese oueeus A053 JAA ope vega gue woe eG aaa weeeas Tits, 2; Atty 3,8 26. <2 wes cox cae’ 499 1S aysd tinny eting soi em ben See o Pits 2; Att: 3.8: 20 2. teas Gass DOU LIG ss b05 vo eases chk eek bee we Ho oe Tit, 2, Alt. 3, & SR so ciwwtseunas DOK DVT secara ose Ka ak Bae BRS Sa vos BiG SOR ES cece wa denageee ry eee 4 DOS! VB seca e nse san rpteunad ogedver ced scend 240g ity Bee S DE stasis Guns Gide tne a DO2Z, VO) ak seca ach indn oveed o-salelare tess Pita OF 8 8! sees ne wey ew evs iss 554, G04 Tl a0 cu poy aw ekg eed ween ee wd Tits 33-8 4 csdeaeae xy een esd 262-005 12) ce cidagines teiegacwasa Deoeds ¢ Tits. 339° 6 sa w.scn tear aed ha O8 506 122 evoke eee mae nes eee ates aa Dib Si Msi: dus: espe sephaneshs Se ORF 52) PGT DS a. srai dias cee erirecs Hd sega aioe ante sud Gedagrded UDG, 94; Se 2 ote os hectien weae BOSDIS N24 oes osssise: Glas Saupe a tia ave Ripe aca AS Vit. & 2 cccwss nuwken ces seuss Det | AZB- came amtedcw naan false k Gis Tit. 5, aleateighoaciisiearaieerg GOB O SMO? et acres wre ale le oniehenenatogey ans me Tit. 05. 88) ..diee saab ss aned oy 536 127 canine saeewen dees aeee eed ae Tithe 658.9) sacdaades saw ee seen oe O8t. A280 pea vowed eee vee chen Bee eyo AUG G5 8 Say. cea a eats ace.ss gaane tp a eesuae see BOT, DD 35.5 Giese etavs ish dan Ge suadegion Sue dase te cial Wats. G58? Bi cawdin tis aie a Saameataes BOS. TSO: 5 essa ins: cess ddlelore aoe yi ene ranean Titt 63S: VO. seawetneaeeeca amas DOO! NBD so resian ew stance: aoe ac eta ne as Gs 682: ceed ck Baie penaannies SLO) V8? -wouaind pasts eae a ewan Tees Tit. 7, oA STA ytd ola SUL 1133 costae oun wes een eayeets Tits 75 Arts 25:5 18) 2.eo esdee ee 623 (1384 ssaweeaa weds aad Seas Tit. 7, «6 8 4G saansessenesOlt. 186 csaa wesc te wera nace enn Tit. 7, as My SOB ee cctv eiect HES acs BVO SG soi. aces tials sehen anew beta anne Tit. 7, MN IQE RD, 1h CUE Sesto ag BAG NED a music Navn lied abies a chaenes Seen Tit. 7, @ DIR TB) wets ene e DAA 9 AZO! gesersttesnane te cca seth: Sonia oie A ehacei aoa eines “Bite Ts SD QTE swt endccat oame 518 Tit. 7, bg & TD. wi wie oaeeeiss 519 DOMESTIC COMMERCE LAW. Tits fT Arts G8 10 os aeveas cars 520 Art. 1, § 10 ssssaaeeocsa tind cy Tit. 7. aes STE eee hee oes a3 O27) ATO) 802 eccie ears urernm an eae Tit. 7. Art. 7, § 80 ............ OU2 APO § TS) seuss ma tuie iene ane Tit. 7 Mg ABS, -cduniese see eras cubnss 622 Art. 1, § 14 «2... cee eee eee eee Tit, 7, Art. 7, § 86 ............ B13 ATE. 1, 81S scsi cesasa eine eis a Tit; 6. Art. Vy § To ssa anus O26 Arty. § 16 acct ees uienn se Gee ba Tit. 1 dy SO oeeenseway'es 526° Art. 1§ 1 2 icow sea vows ds taxes: Tits Wo. Arts U$ 3 22k ack ee cows 527 . Hits. 16. $b as cms aes teanees ....524 DOMESTIC RELATIONS LAW. Di Di SY Seta enn te eee sakes 28) ALO! 8 ees cay Sayeed dacs od UR eee Yt.. WG, 8 ios G nee senna ee D296 Ds ie-tcmis ee sustdnava area avalersce eeaneedere DD A Ananecetate cecil apse ieee zaneleag CONSTITUTION TS: se aph seeeSiis ia hace Laan eae aeess Arte 5S). cess ee ha eed 930 Na ew ecdu ed atee oe ean eae. Art. 8; § 10. scsiscsesisss aaeaad DGS VD oss wiesecca k tees Seana ole dena da peu TG 2 Sears cotete eto Race ee as ees COUNTY LAW, NEG Seraat cosh on aScitiagal ei ausie eae wieriachcdis arenas De Ss tntaiabad & stil Wala Gla Rue aye eke MOMS UO aks dla ee Mooi esas, sya gate wecnst pea ies Sees 18 oceans eee cn ed ce eh 4a Saeed 965 Uo yo xh Ce ioe OHe eee TRS Ege ees 966 ELECTION LAW. fe Cer CTT eee ee eT eT BOS: 2 eg we uied eee eakAe oceua widened eee ee DO 646 6 Hw OE RRR ELD ORE EWA PEA DR MOO 0 2B! tees RAR Sic Saicsdvets endeeore aise 4 ean A So Sta ib a. Graco elas APvene aan torah aie OS: TED. eecrunGregnanemoeauAsaatenues eon id BO: 7 ial nails Sclnsanaen eeauisrtonane ath cued dees dystieio DO IB. sake Gave biNoee ave alaiisiete Sota s way hatec ec wleenOte BG aie dia a ahah ace Monae Peptic HOE, 60) 86 Ba a ci eristete ve leawss vy wate Bbceton es aes UD. pap tees cue oye hens eeeue Pues ne TBS FD: tetas Percents ow deed wateearia ou. aieea Hon ts OOS Gavawesers Ga eee ewR Ee ee RES BIS AO. ks samer sedi nce paced eau dew os a MO Shsead nee Whee dee mone e eR E QO) ALT tee ce haa os chouindie tecuar ciosphena tion on TU) géceGaka sg SaGe sé o4 ess. HORS N89" TB ce ioraacca princes testeaale PDE ane atayaxen eracenabasct cece tonatan ataraain is ES MDD) ie ave casas ae atic cesn ate wie ena doen DUO) 24 ce etavicts caltb.d. Gpleushins Savana dense eam + B89 LG: weiss eagle bee eehe ee aeenais s ED oie Seaerwdn asap ennterers tb aieass Ore ancbdinrs 890° V8 tess auceee-awn Meany aisles dene anions VID niccadauidee oohnecmuanrennsed 891 34 : TABLE OF GENERAL LAWS. TABLE OF GENERAL LAWS. 1 Section of Section in Section of Section in Statute. this Manual. Statute. this Manual. BS wae ene cuaiinu Saukiona wee he D BARI 5.: 0 shun snag ap RRR wee BR ads 186 DOP cn 5 ee des ee OC RAN eRe ED Ree.) AE ais 6 pea ee x One Res Rad EE SE 760: BOs ciate nad ik een ion) sare eines bwicalede.s Ge) (10 Gusting oer e dams erne ee as 767 SO Ga ote n gs ems ob oe me RAS eRe ULL ois ewe sa aes eee eee Renee 768 108) exiccdacda dale ewtede Baa Nw, O6-07 lie eek WAS: sac mates pea eesav aes ban eses 232 ATE apse gaa, i Ew gate errr Sere 4-233 150) bisacaeenawen o% o's Baa eRe aot 270) 160 wa cena eeas 249 PRAR some OR 4a Mas 271 LGU S casing 6: ithe ea see eee decease 44-274 = 162) caccvicen oa eaccns ee eer 121 MOB) scaice de weaves bare Phas we oe oe QTV O2 OBS ass wise th susie eos Cel CHR Sau Paxeee 10-123 «165... wee Cteeee ea eeee nae 44-275 1660 2s sees ese x Pe Wakes eda kad es me 2G AGT sax wud Soe es obON Ghd ha pe eee « 241 VOB sed. ice pe didvscinn etn LeGammie be eas 22 44-277 TRO), S25 nese sacs Ge Oiele Adee eee te 44-268 DGD dct tes aco anderen ee er are Beh) NGS a aug e ee dewey a edule eilegomts 44-161-237) 173... eee Via eee 66-263-266-285 lid ............. AENE STERN SEER eS 6 B80 ATS same ne cine oe _NEECG MAE KSA Se Se POL 1G ascae eaioues cic eoe Gaen eae wie o 7 LGR heats Aas tn BE Oe } beer eee a awe 1234 | GS. ac cowie exes Sa baw eee ee 5-174-299 180 ............. aati a Ce tei 6-300 IS), a pss ak we ches ce POEN eH 4K 1 EBB RS B75 82 ncensrinne cic dt MERE GRAMS Hed GIG ABS: ccsis aiespaedonecene )86 GSE O0T WE OA Cones 677 DS 4e acti catenin nce liquor tax law, but only in connection with the business of keep- ing a hotel, in (here insert the name of the town), if the major- ity of the votes cast on the first question submitted are in the negative. § 25. Proceeding on Petition—The town clerk shall, within five days from the filing of such petition in his office, prepare and file in the office of the county clerk of the county a certified copy of such petition, provided the town meeting at which said questions are to be submitted is to be held at the time of the general election. The town clerk shall also, at least ten days before the holding of such town meeting or general election, cause to be printed and posted in at least four public places in such town, a notice of the fact that all of the local option questions provided for herein will be voted on at such town meeting or general election; and the said notice shall also be published, at least five days before the vote is to be taken, once in one newspaper published in the county in which such town is situate, which shall be a newspaper published in the town, if there be one. Whenever such questions are to be submitted under the provisions of this act, it shall be the duty of each officer charged by law with the duty of preparing the official ballots for such town meeting or election, to have pre- pared at the time fixed by law for preparing the official ballots for such town meeting or election, the ballots required by the election law for voting upon any constitutional amendment, propo- sition or question in the form and of the number required by the election law, upon the face of which shall be printed in full _ the said questions, as heretofore stated. Any elector qualified to vote for town, county or state officers at such town meeting or general election shall be entitled to vote upon such local option questions. As soon as the town meeting or election shall be held, a return of the votes cast and counted shall be made as provided by law, and if the majority of the votes shall be in the negative or if the number of votes cast for and against. shall be equal on either of such questions, no corporation, association, copartner- ship or person shall thereafter so traffic in liquors or apply for or receive a liquor tax certificate under the subdivision or sub- divisions of section eleven, referred to in the question or questions upon which the number of votes cast for and against shall’ be equal or upon which the majority of the votes shall have been 19 § 25 TOWN CLERK. CH. I. Local option. cast in the negative, except as provided by clause “j” of section thirty-one of this act. But if the majority of the votes cast on the fourth question submitted are in the affirmative, and a major- ity of the votes cast on the first question submitted are not in the affirmative a liquor tax certificate may be granted under sub- division one of section eleven to the keepers of hotels, who may traffic in liquor to be drunk in the hotel and off the premises, though the majority of the votes cast on the second question submitted are not in the affirmative. If the majority of th. votes cast on the second question submitted shall be in the affir- mative, the holder of a liquor tax certificate under subdivision two of section eleven, who is a pharmacist, shall not sell as a pharmacist unless the majority of the votes cast on the third ques- tion submitted are in the affirmative. The status existing at the time such vote is taken upon questions submitted shall not be changed until the first day of May following next thereafter, prior to which time such vote shall neither authorize the issuance of liquor tax certificates in accordance therewith or preclude the issuance of such certificates in accordance with the result of the preceding vote on such questions submitted, nor shorten the term for which any liquor tax certificate may have been lawfully issued, nor affect the rights of any person thereunder. If for any reason except the failure to file any petition therefor, the four propositions provided to be submitted herein to the elect- ors of a town shall not have been properly submitted at such biennial town meeting, such propositions shall be submitted at a special town meeting duly called. But a special town meeting shall only be called upon filing with the town clerk the petition aforesaid and an order of the supreme or county court, or a justice or judge thereof, respectively, which may be granted upon eight days notice to the state commissioners of excise, sufficient reason being shown therefor. Upon any application for such order the town board or any taxpayer in the town may intervene as a party and be heard in opposition thereto. The town clerk shall within five days after the filing of such petition and order, call a special town meeting to be held at a time not less than twenty days nor more than thirty days after the filing of such petition and or- der, and he shall also cause to be printed, posted and published a notice of such special town meeting, containing a clear and con- cise statement of the purpose thereof, and shall prepare bal- lots therefor in all respects as is provided by this act in the case 20 Cu. 1. TOWN CLERK. § 25 Local option. of a biennial town meeting, and the result of the vote thereat shall be canvassed, certified and returned in like manner and shall take effect at the beginning of the next excise year, that is, on the first day of May following such vote, as is provided when a vote is taken at a biennial town meeting. A certified copy of the statement of the result of the vote, upon each of such ques- tions submitted, shall, immediately after the submission thereof, be filed by the town clerk or other officer with whom returns of town meetings are required to be filed by the election law with the state commissioner of excise and also with the county treasurer of the county, or with the special deputy commissioner for counties containing a city of the first class, which also contains a town, and no liquor tax certificate shall thereafter be issued by such officers to any corporation, association, copartnership or person to traffic in liquor in said town under such subdivision of sec- tion eleven of this act upon which a majority of the votes may have been cast in the negative, except as otherwise provided in this act. Liquor Tax Law, § 16, as am’d by Laws 1897, chap. 312; Laws 1899, chap. 398; Laws 1900, chap. 367; Laws 1901, chap. 640; Laws 1905, chap. 680. The submission to the electors of a town of the question whether any liquor shall be sold then contemplates that action upon that proposition shall be taken at an annual town meeting. People ex rel. Thomas v. Sacket Ins., 15 A. D. 290; People ex rel. Leonard v. Hamilton, 42 A. D. 214. A petition must be filed twenty days before town meeting requiring officer to prepare the ballots and clerk must give notice of submission of the ques- tion to the electors and petition for re-submission must be filed. Matter of Eggleston, 51 A. D. 38; Matter of Krieger, 59 A. D. 348; Matter of Gilman, 28 Misc. 451; Matter of Clement, 29 Misc. 29. Failure to give the notice renders the election void. ~Matter of O’Hara, 63 A. Te 512. People ex rel. Wasson v. Mein, 66 A. D. 615. The votes of innocent electors are not invalidated by irregular or unauthor- ized acts on the part of a public officer charged with the duty of preparing the ballot. As to unauthorized insertion of ballots, a proper official ballot and a marked ballot, See People ex rel. Hirsch v. Wood, 148 N. Y. 142. Matter of Stewart, 155 N. Y. 554. County treasurer or special deputy cannot enquire into irregularities of election. People ex rel. Fisher v. Hasbrouck, 21 Misc. 188; People ex rel. Leonard v. Hamilton, 42 A. D. 212; People ex rel. Hirsch v. Wood, 148 N. Y. 142. As to special elections on account of irregularities, see Matter of Sullivan, 30 Misc. 682. 21 § 26 TOWN CLERK. CH. 1. Public monuments. The omission of the fourth proposition from the ballot renders election void and new special election must be held. People ex rel. Caffrey v. Mossa, 30 Mise. 164. As to numbering the questions, and placing constitutional amendments on the same ballot, see Matter of Arnold, 32 Misc. 439. § 26. Public monuments in town-or county.—It shall be competent for electors of any town, at any regular town meeting, or of any county, at any regular election to vote any sum of money, to be designated by a majority of all the electors voting at, such town meeting or election, for the purpose of erecting a public monument within such town or for the county as the case may be in memory of the soldiers of such town or county, or in commemoration of any public person or event; but no debt shall be created nor shall any tax be imposed on any town or county for such purpose unless the same shall have been voted for by a ma- jority of the legal voters of the town or county affected, voting at such election, nor unless the object and expenditure shall be approved of by a vote of two-thirds of the supervisors elected in such county. The board of supervisors may legalize the vote of any town or county for such purpose, and after such vote they may raise or authorize the specified sum or sums of money to be raised for such purpose in any of the modes provided for by law for raising moneys for towns or counties. All moneys expended by any town for the purposes authorized by this section shall be expended under the direction of the supervisor, town clerk and justices of peace of such town, or a majority of them, or by a commissioner, or commissioners for that purpose appointed by such town officers, or by a majority of them. If the monument to be erected shall be a county monument then the money to be expended therefor shall be under the control of a commissioner, or of commissioners appointed by the board of supervisors to superintend the erection of such monument, and no town or county officer, or commissioner appointed or acting under this section, shall receive anv compensation for services rendered there- under as such officer, or commissioner. The board of supervisors of any county shall have power to alter, repeal or amend any reso- lution or ordinance passed under this section, and so stay further expenditure upon any monument within such county being erected at the expense of such county, or of any town or towns within such county. Laws of 1869, chap. 855, § 4, as am’d by chap. 23, Laws of 1892; 1 R. S. 749. . » 29 CH. I. TOWN CLERK. §§ 27 Town clerk’s duties. This law, 1869, chap. 855, was repealed by Laws 1892, chap. 686; iG became a law May 18, 1892. The repealing act makes no reference to the amendment as made by Laws 1892, chap. 23, which went into effect Feb. 11, 1892. § 27, Administration of oaths—The town clerk may administer oaths in any matter or proceeding lawfully before him, or to any paper to be filed with him as such town officer. Town Law, § 56. § 28. Special election to fill vacancies in town offices—Town clerk, on petition of not less than twenty-five legal voters shall within eight days call a special town meeting to elect officers to fill vacancies in any town office. “1 R. S. 348, § 34, as amended by Laws 1890, chap. 252. § 29. Town clerk’s duties as to schools—It shall be the duty of the town clerk of each town: 1. Carefully to keep all books, maps, papers and records of his office touching common schools, and forthwith to report to the supervisor any loss or injury to the same. 2. To receive from the supervisors the certificates of apportion- ment of school moneys to the town, and to record them in a book to be kept for that purpose. 3. Forthwith to notify the trustees of the several school districts of the filing of each such certificate. 4. To see that the trustees of the school districts make and de- posit with him their annual reports within the time prescribed by law, and to deliver them to the school commissioner on demand; and to furnish the school commissioner of the school commissioner district in which his town is situated the names and post-office ad- dresses of the school district officers reported to him by the dis- trict clerks. 5. To distribute to the trustees of the school districts all books, blanks and circulars which shall be delivered or forwarded to him by the state superintendent or school commissioner for that purpose. 6. To receive from the supervisor, and record in a book kept for that purpose, the annual account of the receipts and disburse- ments of school moneys required to be submitted to the town audi- tors, together with the action of the town auditors thereon, and to send a copy of the account and of the action thereon, by mail to 23 §§ 30-31 TOWN CLERK. CH. I. Expenses, special town meetings. the superintendent of public instruction, whenever required by him, and to file and preserve the vouchers accompanying the ac- count. 7. To receive and to record, in the same book, the supervisor’s final account of the school moneys received and disbursed by him, and deliver a copy thereof to such supervisor’s successor in office. 8. To receive from the outgoing supervisor, and file and record in the same book, the county treasurer’s certificate, that his suc- cessor’s bond has been given and approved. 9. To receive, file and record the descriptions of the school districts, and all papers and proceedings delivered to him by the school commissioner pursuant to the provisions of this act. 10. To act, when thereto legally required, in the erection or alteration of a school district, as in title six of this act provided. 11. To receive and preserve the books, papers and records of any dissolved school district, which shall be ordered, as hereinafter provided, to be deposited in his office. 12. To perform any other duty which may be devolved upon him by this act, or by any other act touching common schools. Consolidated School Law, tit. 4, § 1; 1 R. S. 509. § 30. Expenses and disbursements.—The necessary expenses and disbursements of the town clerk in the performance of his said duties are a town charge, and shall be audited and paid as such. Consolidated School Law, tit. 4, § 2; 1 R. S. 510. See Schools, § 485 et seq. § 31. Special town meetings.—Special town meetings shall also be held whenever twenty-five taxpayers upon the last town as- sessment-roll shall, by written application addressed to the clerk, require a special town meeting to be called, for the purpose of raising money for the support of the poor; or to vote upon the question of raising and appropriating money for the construction and maintenance of any bridges which the town may be author- ized by law to erect or maintain; or for the purpose of determin- ing in regard to the prosecution or defense of actions, or the rais- ing of money therefor; or to vote upon any proposition which might have been determined by the electors of the town at the last annual town meeting, but was not acted upon thereat; or to vote upon or determine any question, proposition or resolution which may lawfully be voted upon or determined at a special 24 CH. I. TOWN CLERK. § 32 Notices. town meeting. Special town meetings may also be held upon the like application of the supervisor, commissioners of highways, or overseers of the poor to determine questions pertaining to their respective duties as such officers, and which the electors of a town have a right to determine. An application and notice heretofore made and given for a special town meeting to be hereafter held for a purpose not heretofore authorized by law, but now authorized by law, shall be as valid and of the same force and effect as if such purpose had been authorized by law at the time of such application and notice. Town Law, § 23, as am’d by chap. 280, Laws 1894, and chap. 481, Laws: 1897. Powers of special town meeting see People ex rel. Thomas v. Sackett, 15 A. D. 290. Special town meeting may be called for the purpose of authorizing « town to borrow money for erection of a bridge. Berger v. B. Iron Co., 133 N. Y. 477; see B. Iron Co. v. Wagner, 57 Hun, 346. APPLICATION FOR SPECIAL Town MEETING. in the county Of ..cccccecwtescae ves eedssiwos ee se The undersigned, taxpayers of said town, whose names appear on the last. assessment-roll of said town (or supervisor, commissioner of highways, or whatever the case may be), hereby make application and require of you to call a special town meeting, pursuant to section 23 of the Town Law, for the purpose of (here state the purpose for which the special town meeting is to be called). Dated this ............ GAY OF iisho cian aend-s 19. (Signed by at least twenty-five taxpayers or by proper town officers. ) § 32. Notices of town meetings—No previous notice need be given of the biennial town meetings; but the town clerk shall, at least ten days before the holding of any special town meeting, cause notice thereof under his hand, to be posted conspicuously in at least four of the most public places in the town; which notices snall specify the time, place and purposes of the meeting. Town Law, § 24, as am’d by chap. 481, Laws 1897. Notice or SpeciaL Town MEETING. Notice is hereby given that, pursuant to an application made therefor as prescribed by statute, a special town meeting of the electors of the town OP 2 Syn eiuncaoaes 3 COMUNLY. OF iad eeiied weds » will be held at .......... in the village of .............. , on the .......... day of ........... 19. at .... o’clock in the ........ noon, for the purpose of voting upon the fol- lowing questions or propositions (stating them as contained in Town Law, 25 $§ 33-34 TOWN CLERK. Cu. I. Disputed lines, town house. ‘§ 23), and for the transaction of such other business as shall be lawfully brought before such meeting. Dated! acu s-raesas sweet » 19.. w. &., Town Clerk. § 33. Establishment of disputed lines—The board of super- visors may establish and define boundary lines between the several towns of the county. A notice of intention to apply to the board to establish and define such boundary line, particularly deseribing the same, and the line as proposed to be acted upon by such board, signed by a majority of the members of the town board of some one of the towns to be affected thereby, shall be published for four consecutive weeks next preceding the meeting of the board at which the application is to be presented, in three newspapers published in the county in, or nearest to such towns, if so many, otherwise in all the newspapers published in the county as often as once a week. A copy of such notice shall also be served per- sonally, at least fifteen days before the meeting of such board, on the supervisor and town clerk of each of the other towns to be affected thereby. A copy of the resolution, as adopted by the board, which shall contain the courses, distances and fixed monu- ments specified in such boundary line or lines, together with a map of the survey thereof, with the courses, distances and fixed monuments referred to therein, plainly and distinctly marked and indicated thereon, shall be filed in the office of the secretary of state within thirty days after the adoption of such resolution, who shall cause the same to be printed and published with the laws of the next state legislature after the adoption thereof. County Law, § 36. The resolution and notice must specify the line to be fixed concerning which the dispute exists “ particularly describing the same” also the “line pro- posed to be acted upon by the board.” Until such notice is given the board thas no authority to act and if it omits to describe particularly the line in dispute it is defective. People ex rel. Town of Knox y. Supr. of Albany, 63 How. 411, § 34. Town House.—The electors of any town in which there shall not be a town house, at any biennial town meeting, or at a special town meeting lawfully called by the town clerk, may vote by ballot any sum of money for the purchase of a site and the building of a town-house, or for the purpose of contributing to the erection of a building for the joint use of the town and of an incorporated village within its limits. An elector shall not be 26 CH.I. TOWN CLERK. § 35 Member town board. entitled to vote upon a proposition submitted for the purposes of this section, unless he or his wife is the owner of property in the town assessed upon the last preceding assessment roll thereof. A special town meeting shall not be called under this’ section ‘within one year from the meeting at which a proposition for the purposes specified herein has been submitted. If such sum is not raised by tax in one installment the town board of such town may ‘borrow the sum necessary to purchase such site and build such chouse by the issue of bonds to be signed by the supervisor and at- tested by the town clerk. Such bonds shall become due within ‘twenty years from date of issue, and unless the whole amount of the indebtedness represented thereby is to be paid within five _years from their date, they shall be so issued as to provide for the payment of the indebtedness in equal annual installments, the first of which shall be payable not more than five years from ‘their date. They shall bear interest at a rate not to exceed five per centum per annum and shall be sold at not less than their par value. They shall be sold on sealed proposals or at public auction upon notice published in a paper printed in the town, if any, also in such other papers as may be designated by the town board and posted in at least five public places in the town, at least ten days before the sale, to the person who will take them at the lowest rate of interest. Such bonds shall be consecutively num- bered from one to the highest ‘number issued, and the town clerk shall keep a record of the number of each bond, its date, amount, rate of interest, when and where payable, and the purchaser thereof, or person to whom they are issued. The board of super- visors of the county may cause the sum so voted or the amount of any bonds issued for such purpose to be collected with the other expenses of the town. Town Law, § 190, as am’d by chap. 531, Laws 1899, chap. 295, Laws 1900, and chap. 598, Laws 1901, § 2. § 35. Member of town board.—The supervisor, town clerk, and the justices of the peace, or any two of such justices shall con- stitute the town board in each town, and shall hold at least two meetings annually, at the office of the town clerk, one on the Tues- day preceding the biennial town meeting, and on the corresponding -date in each alternate year, and the other on the Thursday next preceding the annual meeting of the board of supervisors. If the -biennial town meeting in any town is held at the time of a general 27 $§ 36-37 TOWN CLERK. CH. I. Meetings, propositions. election, the first meeting shall be held on the third Tuesday of December in each year. Town Law, § 160, as amended by chap. 481, Laws 1897; 3 R. S. 3231, as amended by chap. 363, Laws 1898. See § 158 post. Provision is made for electing a board of town auditors, if the electors of a town so desire. § 36. Clerk of meeting—The town clerk last before elected or appointed, or, if he be absent, such person as shall be chosen by the electors present, shall be the clerk of such town meeting, except when held at the time of a general election, and shall keep faithful minutes of its proceedings, in which he shall enter at length every order or direction, and all rules and regulations made by such meet- ing; such person chosen by the electors present shall take the con- stitutional oath of office before entering upon his duties as such clerk. Town Law, § 26, as am’d by chap. 363, Laws 1898; see Constitution, art. 13, § 1; see § 51 of Town Laws; Public Office Law, §§ 10, 13, 15 and 20. § 37. Notice of propositions to be determined by ballot.—No proposition or other matter than the election of officers shall be voted upon by ballot at any town meeting, unless the town officers or other persons entitled to demand a vote of the electors of the town thereon, shall, at least twenty days before the town meeting, file with the town clerk a written application, plainly stating the question they desire to have voted upon, and requesting a vote thereon at such town meeting. When town officers, as such, make the application for a vote to raise money for purposes pertaining to their duties, they shall file with their application a statement of their account to date, with the facts and circumstances which, in their opinion, make the appropriation applied for necessary, and their estimation of the sum necessary for the purpose stated, which statement may be examined by an elector of the town, and shall be publicly read by the town clerk at the meeting when and where the vote is taken, at the request of any elector. The town clerk shall, at the expense of his town, give at least ten days’ notice, posted conspicuously in at least four of the most, public places in town, of any such proposed question, and that a vote will be taken by ballot at the town meeting mentioned. He shall also, at the expense of his town, provide a ballot-box, properly labeled, briefly indicating the question to be voted upon, into which all ballots 28 CH. LL. TOWN CLERK. § 37 Town meetings. voted upon the question indicated shall be deposited. He shall also prepare and have at the town meeting a sufficient number of written or printed ballots, both for and against the question to be voted upon, for the use of the electors. The vote shall be can- vassed, the result determined and entered upon the minutes of the meeting, the same as votes given for town officers. Town Law, § 32. This section provides that no proposition shall be voted upon unless par- ticular request as provided for is made and given. The clerk is to provide the ballot —not an official ballot—and no special form of ballots is re- quired. People ex rel. 5. Sacket, 15 A. D. 290. APPLICATION FOR SUBMISSION OF PROPOSITION TO BE VOTED UPON By BALLOT AT Town MEETING. CLO} sie rites Beare , Town Clerk of the town of ............ » county of discig ohigs ecoa The undersigned, taxpayers of the town of .............. (or supervisor, commissioner of highways, or overseer of the poor of the town of ........ ie hereby make application pursuant to the provisions of section 32 of the Town Law, .for the submission of a proposition to be voted upon by ballot at the biennial town meeting (or a special town meeting duly called there- for), to be held in the town of .............. on the .......... day of sediah ig aca: aicis: ace , 19.., for the following purposes and in the following form, to wit: (Here state the question desired to be voted upon.) And such applicants hereby request that « vote be taken upon such prop- osition at such town meeting. Dated this ........ day Of as casescwnis 19. (Signed by the proper town officers or taxpayers entitled to de- mand a vote upon the proposition at a town meeting.) Notice of election to vote on proposition to acquire water works company shall be given by the town clerk by publishing such notice at least four weeks immediately preceding the elec- tion in every newspaper published in county and posting such notice in his office at least 380 days prior to the day of voting. Laws 1898, ch. 554, § 3. Town meetings in election districts—The electors of a town may determine by ballot at an annual or special town meeting on the written application of twenty-five electors, that town mect- ings shall thereafter be held in the several election districts of their town, to be therein conducted by the inspectors of election thereof, instead of the justices of the peace of the town; or may authorize the town board to divide such town into two or more joint election districts, as provided in this section. The town board of any town which has been so authorized may divide such 29 § 37 TOWN CLERK. Cu. I. Town meetings. town into two or more joint election districts, for the purpose of holding town meetings therein, but such districts shall be consti- tuted by combining the election districts in such town. If the town board of any town shall divide such town into joint election districts in pursuance of this section, such board shall select from the inspectors of election for such town three inspectors residing therein, not more than two of whom shall belong to the same po- litical party, for each of such election districts as so constituted. Such inspectors shall act at the first town meeting held in such dis- tricts thereafter. At the first town meeting held in such districts and annually thereafter, there shall be elected in each of such dis- tricts in the same manner, and with the same qualifications as in- spectors are elected for a general election, three inspectors of election for such district. If a town shall hold its town mecting in more than one district, the inspectors of each of such districts shall appoint one poll clerk, and in the conduct of such meetings they shall have the same powers and duties as the justices of the peace and town clerk have at the annual town meetings presided over by them. No town officer shall be required to make or ren- der any report, statement or abstract at a town meeting when held in separate or joint election districts. At the close of the polls, the inspectors shall forthwith publicly canvass the ballot cast, and, without postponement or adjournment, make a full and true state- ment of the whole number so cast for each and every candidate for an office balloted for, and of the whole number of votes for and against every question or proposition voted upon at such town meeting. The void and protested ballots, and the voted ballots other than void and protested, shall be preserved and disposed of by the inspectors in the manner provided by section one hundred and eleven of the election law. Such statement shall be made in the same form as statements by such inspectors of the votes cast at general elections, and shall be signed by the inspectors and deliv- ered by one of their number, selected by them, for that purpose, to the justices of the peace and town clerk of the town, who shall con- vene and receive the same at the office of the town clerk, on the day next following the town meeting, at ten o’clock in the fore- noon. Such justices and clerk shall then and there recanvass such votes from the statements of the inspectors of the several separate or joint election districts so delivered to them, and thereupon ap- point in writing additional inspector. of election, and read and 30 CH. 1. TOWN CLERK. § 37 Town meetings. enter the results in the same manner as required of them at the close of the canvass of a town meeting presided over by them. When the electors of a town have determined to hold their town meetings in separate or joint. districts, they may again, upon the written application of twenty-five electors, at an annual town meet- ing, determine by ballot to return to the former system of holding but one poll at their town meetings, and thereupon their town meet- ings shall be held at but one polling place in said town, but such changes shall not be made oftener than once in five years. Town Law, § 38, as am’d by chap. 168, Laws of 1899. This section should be followed in town meetings instead of the conflict- ing sections of the election laws. APPLICATION FOR Hotpinc Town MEETINGS IN ELECTION DISTRICTS. D028 ge oiks , Town Clerk of the town of .............68 We, the undersigned, duly and legally qualified lactone of the town of i RS Joe ie - county of ............, do hereby ee ask that at the: s..cce.5 town meeting to be held on the ........ AY OF. sn cba secege 19.., the question be submitted pursuant to law, as to whether, on al after such town meeting, the town meetings of the town of ............ be held in election districts (or [if it is desired to return to the former system of holding but one poll] that on and after such town meeting, the town meetings of such town be held at one place as under the former system), such election districts to be the same as the several election districts of such town at general elections (or in two [or more] joint election districts con- stituted by the town board as provided by law). Dated® i sisieis tou ve as 5 1O6 (Signed by at least twenty-five electors. ) Transaction of business in separate election districts not re- quiring a ballot.—Any proposition to be submitted to and voted upon by the electors of a town at any town meeting, which is not required to be voted upon by ballot, may be submitted to the elec- tors of the town voting in separate or joint election districts of the town meeting, but the vote upon any such proposition shall be taken by a division of the electors present and voting thereon; and the inspectors shall count the number of electors so voting in favor of such proposition, and the number so voting against the same, and shall enter in the statement of the result of the town meeting held in such district a statement of the proposition so-voted upon, and the number of votes so cast in favor of ‘and against the same, and certify with the statement that they are required to certify and return to the justices of the peace and town clerk of the town. No such proposition shall be so voted upon unless notice that such vote 31 , ¥$ 38-39-40 TOWN CLERK. Cu. 1. Dogs, chattel mortgages. will be taken has been published by the town clerk at least one week before the town meeting, in a newspaper published in the town, if any such is published therein, and such notice shall also be posted for the same length of time at the place where the poll of the town meeting is to be held, in each separate or joint election district, and shall be publicly read by the inspectors to the voters present before any such vote is taken. Any elector of the town may, by a written application filed with the town clerk at least ten days before the town meeting is to be held, require such notice to be given by the town clerk. Every such proposition shall be submitted to a vote, commencing at the hour of twelve, noon, and continuing until all such propositions have been voted upon, and every such proposition shall be submitted to the vote of the electors of the town at the poll of every separate or joint election district in the town. Town Law, § 39, added by Laws 1893, chap. 82, and am’d by Laws 1893, chap. 456, and chap. 481, Laws 1897. § 38. Buty of Town Clerk as to dogs.—Shall bring action against owner of dog not registered or give written notice to constable to seize such dog. County Law, § 131. See § 914 post —also § 914 for forms. Town clerk shall report at end of each calendar month to the supervisor as to dogs registered and money paid. County Law, § 135. See § 918 post. See form of report, § 914 post. Notice of seizure of dogs to be posted in Town Clerk’s office. County Law, § 133. See § 916 post. See form of notice, § 914. § 39. Filing of chattel mortgages—In the town clerk’s office of each town are required to be filed all chattel mortgages of prop- erty mortgaged by residents of the town unless there is a county clerk’s office in such town, in which case they are to be filed in the clerk’s office. Lien Law, § 92. Laws 1897, chap. 418. § 40. Duties of town clerk in reference thereto.—Such officers shall file every such instrument presented to them for that pur- pose, and indorse thereon its number and time of its receipt. They shall enter in a book, provided for that purpose, in separate columns, the names of all the parties to each mortgage so filed, ar- ° 32 CH. I. TOWN CLERK. §§ 41-42 Chattel mortgages. ranged in alphabetical order, under the head of “ mortgagors ” and “ mortgagees,” the number of such mortgage or copy and the date of the filing thereof; and, if the mortgage be upon a craft navigating the canals, and filed in the office of the comptroller, the name of the craft shall also be inserted. In the city of New York such officers shall in addition to the entry aforesaid enter in another book provided for that purpose a statement of the premises in which the chattels mortgaged are contained, arranged in alphabetical order, under the name of the street or avenue where the premises are situated and giving the number of such mortgage or copy and the date of the filing thereof. In case no street or avenue is mentioned in the description, in the mortgage or copy, of the premises in which the chattels are contained, then a statement of such premises shall be entered under the title “ mis- cellaneous.” Except in the city of New York such officers at the time of filing of such instrument shall upon request issue to the person filing the same a receipt in writing, which shall contain the names of the parties to the mortgage, its date, amount and the date and time of filing thereof. Lien Law, § 93, amended by Laws 1906, chap. 381. § 41. Filing of discharge of chattel mortgage.——The officer with whom the mortgage or copy thereof is filed must upon the receipt of a certificate setting forth the payment or satisfaction of the mortgage file the same in his office and write the word “ dis- charged ” in the book where the mortgage is entered, opposite the entry thereof, and the mortgage is thereby discharged. Lien Law, § 98, Laws 1897, chap. 418. § 42. Refiling chattel mortgages.—A chattel mortgage, except as otherwise provided in this article, shall be invalid as against creditors of the mortgagor, and against subsequent purchasers or mortgagees in good faith, after the expiration of the first or any succeeding term of one year, reckoning from the time of the first filing, unless, 1. Within thirty days next preceding the expiration of each such term, a statement containing a description of such mortgage, the names of the parties, the time when and place where filed, the interest of the mortgagee or any person who has succeeded to his interest in the property claimed by virtue thereof, or 2. A copy of such mortgage and its indorsements, together 3 33 § 42 TOWN CLERK. Cu. I. Chattel mortgages. with a statement attached thereto or indorsed thereon, showing the interest of the mortgagee or of any person who has succeeded. to his interest in the mortgage, is filed in the proper office in the city or town where the mortgagor then resided, if he is then a resident of the town or city where a mortgage or a copy thereof or such statement was last filed; if not such resident, but a resi- dent of the state, a true copy of such mortgage, together with such statement, shall be filed in the proper office of the town or city where he then resides; and if not a resident of the state, then in the proper office of the city or town where the property so mort- gaged was at the time of the execution of the mortgage. Where the chattels mortgaged were located in the city of New York at the time of the execution of the mortgage, a copy of such mort- gage and its indorsements together with a statement attached thereto, or indorsed thereon, showing the interest of the mortgagee or of any person who has succeeded-to his interest in the mort- gage, must be filed in the same office where the original mortgage or a copy thereof was filed at the time of the execution of the same. Except in the city of New York the officer with whom such a renewal statement, or copy of a mortgage, is filed shall upon re- quest issue to the person filing the same a receipt in writing, which shall contain the names of the parties to the instrument filed, its date, amount and the date and time of filing thereof. Lien Law, § 95, as amended by Laws 1906, chap. 381. The duties of the clerk in reference to such re-filing are the same as prescribed in the above section 93 of the Lien Law. Contracts of conditional sales of personal property are to be filed the same as chattel mortgages. Lien Law, § 114. In such cases the name of the conditional vendor shal] be en- tered in the column of mortgagees and the conditional vendee in the column of mortgagor. The fees are the same as filing chattel mortgages, Notice of lien for labor performed in quarrying, mining, dress- ing and cutting stone must be endorsed, filed and entered in the town clerk’s office in the same manner as chattel mortgages. Lien Law, § 50. _A notice of lien on a mare and foal is to be filed in the office of the town clerk in the same manner as chattel mortgages. Lien Law, § 60. St ‘CH. LL. TOWN CLERK. § 43 Chattel mortgages. § 43. Fees—The several clerks and registers are entitled to receive for services hereunder, the following fees: For filing each instrument, or copy, six cents; for issuing a receipt for the same, six cents; for entering the same as aforesaid, six cents; for search- ing for each paper, six cents; and the like fees for certified copies of such instruments or copies as are allowed by law to clerks of counties for copies and certificates of records kept by them. The comptroller is entitled to receive the following fees for services performed under this article, for the use of the state: For filing each instrument or copy and entering the same, twenty-five cents ; for searching for each paper, twenty-five cents; and the like fees for certified copies of such instruments or copies, as are.allowed by law to be charged by the comptroller for copies and certificates of records kept in his office. No officer is required to file or enter any such paper, or furnish a copy thereof, or issue a receipt there- for, until his lawful fees are paid. Lien Law, § 94, as amended by Laws 1906, chap. 381. A chattel mortgage must be filed in the office of the clerk of the town in which the mortgagor resided at the time of its execution. Hicks v. Williams, 17 Barb. 523; Baumann v. Libetta, 3 Mise. 518. A paper is said to be filed when it is delivered to the proper officer and by him received to be kept on file. It is not necessary for the party giving the paper to the officer to see that he makes proper endorsement or entry. The failure of the clerk to do the things required by statute of him will not effect the rights of the mortgagee, as the mortgagee has done all that he can do when he delivers his paper to the clerk in the proper office to be filed, and is not made to suffer for default of the public officer over whose acts he has no control. Manhattan v. Laimbeer, 108 N. Y. 578. The fact that a mortgage is handed to the clerk while absent from his office to be filed therein, and that the clerk during his absence marked and endorsed it as filed as of a certain hour, does not constitute a filing, and it is in reality not filed until put in the records of the clerk’s office. Hathaway v. Howell, 54 N. Y. 97. Page 103 of the opinion. If the town clerk’s office is vacant and the mortgage is filed by a person having charge of the office, this will under the authority of Bishop v. Cook in 13 Barb. 26 constitute a valid filing. And likewise the filing by a clerk in the store of the town clerk, who is in charge of the town clerk’s office, is sufficient filing. Dodge v. Potter, 18 Barb. 201. Leaving a chattel mortgage with the fee for filing it in the town clerk’s office when no one is present is not a filing of the mortgage until it is actually seen by the town clerk and filed by him. Crouse v. Johnson, #5 Hun, 337. 35 § 44 TOWN CLERK. CH. 1. Documents to be filed with. § 44, Documents to be filed with—The town clerk is custo- dian of town papers and documents which are required to be filed in his office as well as custodian of other public records to be also filed with him. The papers and documents to be filed in the office of the town clerk may be classified and enumerated as follows: Appointments to fill vacancies in town offices to be filed in town clerk’s office.— Town Law, § 65, as amended by Laws 1897, chap. 481, post, §§ 161, 237, 529. Bonds and undertakings to be filed with town clerk. Bonds of supervisors for administering funds for railroad in- debtedness to be filed with town clerk. Laws 1882, chap. 68, post, § 310 and 312. See also Laws 1889, chap. 402, §§ 2, 3. Bonds of commissioners of highways to be filed with town clerk. Town Law, § 63, post, § 268. Undertakings of constables to be filed with town clerk. Town Law, § 54, post, § 274. Undertakings of justices of the peace to be filed with town clerk. Town Law, § 58, post, § 275. Undertaking of overseer of poor to be filed with town clerk. Town Law, § 62, post, § 277. Certificates of nomination of candidates for offices.—Arc to be filed with town clerk. Election Law, § 58, as amended by Laws 1900, chap. 381; Laws 1901, chap. 95. Chattel mortgages, ete—Chattel mortgages to be filed in town clerk’s office. See § 39 ante. Drainage.—Decision of fence viewers on drains or ditches to be filed with town clerk. Laws 1891, chap. 310, § 3. Election.— Appointments of inspectors of elections shall be filed with the town clerk. Election Law, § 13. 36 CH. I., TOWN CLERK. § 44 Documents to be filed with. Fire districts——Maps of fire districts in towns to be filed with town clerk. Forest, Fish and Game Law, § 225. Highways.—To be recorded in town clerk’s office by commission- ers of highways. Highway Law, § 4, subd. 2. See § 730 post. Division of town into highway districts to be filed with town clerk, and by him entered in town book. Highway Law, § 4, subd. 3. See § 730 post. Appointment of overseer of highways to be filed in town clerk’s office. Highway Law, § 4, subd. 5. See § 730 post. Record of highways to be deposited with town clerk. County Law, § 72. Contracts for removal of fences to be filed with town clerk. Laws 1890, chap. 291, § 5. Audit of bills and expenses for erection or repair of bridges or highways to be certified by supervisor and town clerk. Highway Law, § 11. See post, § 768. Agreement for use of road of turnpike or plankroad corpora- tion to be filed in office of town clerk. Transportation Corporations Law, § 122. Permission of commissioner of highways to laying of drainage, sewer and water pipes in highways to be filed with town clerk. Highway Law, § 14, as amended by Laws 1897, chap. 204. See post, § 822. Decision of commissioners on application to widen highway to be filed with town clerk. Laws 1893, chap. 607. A copy of a note or contract issued for purchase of road ma- chines must be filed in town clerk’s office. Highway Laws, § 6, am’d Laws 1896, chap. 987, and 1890, chap. 155. ‘Duplicate jury list to be filed with town clerk. Code Civ. Pro., § 1037. 37 § 44 TOWN CLERK. ‘CH. I. Documents to be filed with. Justice’s criminal docket.—Every justice of the peace and every police or other special justice appointed or elected in a city, vil- lage or town other than in the city and county of New York, shall forthwith enter correctly at the time thereof, full min- utes of all business done before him as such justice and as a court of special sessions in criminal actions and in criminal proceedings and including case of felony, in a book to be furnished to him by the clerk of the city, village or town where he shall reside, and which shall be designated ‘‘ justices’ criminal docket,” and shall be at all times open for inspection to the public. Such docket shall be and remain the property of the city, village or town of the residence of such justice, and at the expiration of the term of office of such justice if in a city shall remain on file in the police office of such justice or in the office of the police clerk, and if in a village or town shall be forthwith filed by him in the office of the clerk of said village or town. The minutes in every such docket shall state the names of the witness sworn and their places of residence, and if in a city, the street and house number; and every proceed- ing had before him. Any justice of the peace or police or other special justice who shall willfully fail to make and enter in such docket forthwith, the entries by this section required to be made or to exhibit such docket when reasonably required, shall be guilty of a misdemeanor and shall, upon conviction, in addition to the pun- ishment provided by law for a misdemeanor forfeit his office. Code Crim. Pro., § 220, as amended by chap. 111, Laws of 1898. Liens.— Notice of liens to be filed in town clerk’s office. The poor.—Accounts of overseers of poor to be filed in town clerk’s office. Poor Law, § 26, as amended by Laws 1897, chap. 222. Statement of deficiency and estimate of amount of poor fund for ensuing year to be filed. Poor Law, § 27. Railroad aid bonds.—A copy of the original consent of taxpayers to loaning of money for issuing of railway aid bonds certified by the county clerk shall be filed with the town clerk. Law 1866, chap. 695, § 1. Resignation of town officer.—To be given to and filed with town clerk. Town Law, § 64, post, § 239. 38 CH.L, TOWN CLERK. § 44 ‘Documents to be filed with. Schools.—Certificate of school commissioners to amount of moneys apportioned to town to be filed in office of town clerk. Consolidated School Law, tit. 2, § 16, § 116. y Supervisor’s account of school moneys is required to be filed in the town clerk’s office. Consolidated School Law, tit. 3, § 4, subd. 6. Sewerage.—Map and plan to be filed in office of town clerk. Laws 1901, chap. 348, § 4. Contracts to be filed with town clerk. Laws 1901, chap. 348, § 5. Assessment map to be filed with town clerk. Laws 1901, chap. 348, § 8. Apportionment of expense of construction to be filed with town clerk. Laws 1901, chap. 348, § 8. Notice of appeal to county court to be filed with town clerk. Laws 1901, chap. 348, § 9. Re-apportionment of expense to be filed with town clerk. Laws 1901, chap. 348, § 12. Special constables.—The supervisor and two justices of the peace may when necessary appoint special constables to preserve the peace. A certificate of such appointment must be filed with town ‘clerk. Town Law, § 41. See post, § 287. Strays.—Notice of lien and claim to be filed with town clerk. Town Law, § 121, '§ 686; Id., 135, post, § 701. Street lighting.—Petition for, to be filed with town clerk. Laws 1892, chap. 255, § 2, as amended by Laws 1900, chap. 692. Town meetings.—Petition to change place to be filed with town clerk. Town Law, § 11, as amended by Laws 1897, chap. 481; Laws 1898, chap. 363, post, § 72. Q 39 § 44 TOWN CLERK. ‘CH. I. Documents to be filed with. Poll-list and minutes subscribed by clerk of meeting and officer presiding shall be filed in office of town clerk within two days. Town Law, § 29, post, § 100. Written application for vote on proposition or matter other than election of town officers to be filed with town clerk twenty days before election. Town Law, § 32, post, § 103. Notice of vote on proposition or matter other than election of officers to be given by town clerk. Town Law, § 32, post, § 103. Taxation.—Assessment of special franchises to be filed with town clerk. Tax Law, § 42, added by Laws 1899, chap. 712, as amended by Laws 1900, chap. 254, post, § 561. ; Surveys and maps of nonresident real property to be filed with town clerk. Tax Law, § 30, post, § 583. Minutes of examination of aggrieved taxpayers to be filed in town clerk’s office. Tax Law, § 36, post, § 591. Copy of assessment-roll to be filed with town clerk. Tax Law, § 38, as amended by Laws 1901, chap. 358, post, § 595. Non-resident taxpayers may file with town clerk notice stating name, residence and post-office address and description of prem- ises. Town clerk must within five days after delivery of tax war- rants to collectors, furnish to collectors a transcript of all such notices. Tax Law, § 70a, added by Laws 1903, chap. 338. - Town debt.—Supervisor’s report of amount of town debt to be filed in office of town clerk. Town Law, § 213. See post, § 998. Record of cancelled bonds to be made by town board and filed jin town clerk’s office. Town Law, § 214, §§ 184, 999. Record of town debt for highways and bridges to be filed in town clerk’s office. County Law, §§ 69, 70. 40 CHL TOWN CLERK. § 44 Documents to be filed with. Villages—Certificate of extension of boundaries to be filed in town clerk’s office. Village Law, § 326, post, §§ 165, 333. : Villages—Incorporation of.—Decision of supervisor to be filed with town clerk. Village Law, § 6, post, § 310. Notice of appeal to county court to be filed with town clerk. Village Law, § 7, post, § 311. Decision of county court on appeal to be filed with town clerk. Village Law, § 8, post, § 312. Notice and conduct of election to be filed with town clerk. Village Law, §§ 10, 11, post, §§ 314, 315. Certificate of election to be filed with town clerk. Village Law, § 14, post, § 318. New elections to be filed with town clerk. Village Law, § 20, post, § 319. Compensation of town clerk. Village Law, § 23, post, § 321. Water districts—Maps and plans to be filed with town clerk. Laws 1900, chap. 451, § 2. Order establishing to be filed with town clerk. Laws 1900, chap. 451, § 4, Oaths and undertakings of commissioners to be filed with town clerk. Laws 1900, chap. 45, § 5. Contracts for construction to be filed with town clerk. Laws 1900, chap. 451, § 6. Record of town bonds for water supply to be filed with town clerk. Laws 1900, chap. 451, § 7. Annual report of water commissioners to be filed with town clerk. Laws 1900, chap. 451, § 16. 41 § 45 TOWN CLERK. CH. I. Marriage. Water supply.—Certificate of town board describing bounds of district to be filed with town clerk. Town Law, § 188, added by Laws 1899, chap. 68. § 45. Marriage a civil contract; effect of this article—Mar- riage, so far as its validity in law is concerned, continues to be a civil contract, to which the consent of parties, capable in law of’ making a contract, is essential. A lawful marriage contracted in the manner and pursuant to the regulations of a religious society to which either party belongs, is as valid as if this article had not .been enacted. Domestic Relations Law, § 10, as amended by Laws 1901, chap. 339. § 46. By whom a marriage must be solemnized—A marriage must be solemnized by either: 1. A clergyman or minister of any religion, or the leader, or the two assistant leaders, of the society for ethical culture in the city of New York; 2. A mayor, recorder, alderman, police justice or police magis- trate of a city; or, 3. 19.. W. 58.. Town Clerk. § 92. Presiding officers of town meetings.—The justices of the peace of each town shall attend every town meeting held therein, except where such town meetings are held at the time of the gen- eral elections and such of them as shall be present shall preside at such meeting, and see that the same is orderly and regularly con- ducted, and shall have the like authority to preserve order, to en- force obedience and to commit for disorderly conduct, as is possessed by the board of inspectors at a general election. If there be no justice of the peace at such meeting, then such person as shall be chosen for that purpose by the electors present shall pre- side and possess the like powers as justices; such person appointed shall take the constitutional oath of office, before entering upon his duties as such presiding officer. Town Law, § 25, as am’d by chap. 363, Laws 1898. The powers of board of inspectors at general election are as follows: All meetings of the board of inspectors shall be public. Such board and each individual member thereof shall have full author- 73 §$§ 93-94 TOWN MEETINGS. CH. U1. Clerk of. ity to preserve peace and good order at sucn meetings, and around the polls of elections, to keep the access thereto unobstructed, and to enforce obedience to their lawful commands. The said board may appoint one or more electors to communicate their orders and directions, and to assist in the performance of their duties in this section enjoined. If any person shall refuse to obey the lawful commands of the inspectors, or by disorderly conduct in their presence or hearing shall interrupt or disturb their proceed- ings, they shall make an order directing the sheriff or any con- stable of the county, or any peace or police officer to take the per- son so offending into custody, and retain him until the registra- tion of electors, or the canvass of the votes shall be completed, but such order shall not prohibit the person taken into custody from voting. Such order shall be executed by any sheriff, con- stable, peace or police officer, to whom the same shall be deliv- ered. But if none shall be present, then by any other person de- puted by such board in writing. The said board, or any member thereof, may order the arrest of any person other than an election officer violating or attempting to violate, any of the provisions of this election law. Election Law, § 15; 1 R. S. 989. Justice may order removal of disorderly persons. Parsons v. Brainard, 17 Wend. 522. o Willful disobedience to their orders or any member thereof is a misdemeanor. . Penal Code, § 41h, subd. 17. See Election Laws 80, 100-118. § 93. Clerk of meeting.—The town clerk last before elected or appointed, or, if he be absent, such person as shall be chosen by the electors present, shall be the clerk of such town meeting, except when held at the time of a general election, and shall keep faithful minutes of its proceedings, in which he shall enter at length every order or direction, and all rules and regulations made by such meet- ing; such person chosen by the electors present shall take the con- stitutional oath of office before entering upon his duties as such clerk. Town Law. § 26. as am’d by chap. 363, Laws 1898; see Constitution, art. 18. § 1; see § 51 of Town Laws; Public Office Law, §§ 10, 13, 15 and 20. § 94. Duration of town meeting—Town meetings shall be kept open for the purposes of voting in the day-time only, between & 4 nT? TOWN MEETINGS. §§ 95-96 Challenges, etc. the rising and setting of the sun, and, if necessary, may be con- tinued by a vote of the meeting during the next day, and no longer, and be adjourned to another place not more than one-fourth of a mile from the place where it was appointed. Town Law, § 27. The electors are the exclusive judges as to the propriety of an adjourn- ment and the meeting need not continue all day. - People ex rel. v. Martin, 5 N. Y. 22. It may be opened at any time between sun rise and sun set. Goodel v. Baker, 8 Cow. 286. It is not necessary to keep the meeting open the entire day from sunrise to sunset. People ex rel. vy. Austin, 20 A. D. I. This rule applies also to the polls being open. They must be open during the daytime or some part thereof. People v. Hasbrouck, 21 Mise. 188. § 95. Challenges—If any person offering to vote at any town meeting or upon any question arising at such town meeting shall be challenged as unqualified, the presiding officers shall proceed thereupon in the manner prescribed in the general election law when challenges are made, which law, with its penalties, is made applicable thereto, and no person whose vote shall have been received upon such challenge shall be again challenged upon any other question arising at the same town meeting. Town Law, § 28. Form of challenges.—If any person offering to vote at any elec- tion shall be challenged in relation to his right to vote thereat, one of the inspectors shall tender to him the following preliminary oath: ‘ You do swear (or affirm) that you will fully and truly answer all such questions as shall be put to you, touching your. place of residence and. qualifications as an elector.” Election Law, § 108, part of subd. 1, as am’d by Laws 1901, chap. 544. § 96. Questions to persons challenged—The inspectors, or one of them, shall then question the person challenged in relation to his name; his place of residence before he came into that election district ; his then place of residence ; his citizenship ; whether he be a native or naturalized citizen, and if the latter, when, where, and in what court, or before what officer he was naturalized; whether : he came into the election district for the purpose of voting at that election ; how long he contemplates residing in the election district ; 75 § 97 TOWN MEETINGS. CH. IIL Challenges. and all other matters which may tend to test his qualifications as a resident of the election district, citizenship and right to vote at such election at such polling-place. If any person shall refuse to take such preliminary oath when so tendered, or to answer fully any question which may be put to him, his vote shall be rejected. After receiving the answers of the person so challenged, the board of inspectors shall point out to him the qualifications, if any, in respect to which he shall appear to them deficient. Election Law, § 108, part of subd. 1. § 97. Oath to be taken if challenge is not withdrawn.—If the person so offering to vote shall persist in his claim to vote, and the challenge be not withdrawn, one of the inspectors shall then administer to him the following oath: ‘‘ You do swear (or affirm) that you are twenty-one years of age, that. you have been a citizen of the United States for ninety days, and an inhabitant of this State for one year next preceding this election, and for the last four months a resident of this county, and for the last thirty davs a resident of this election district ; and that vou have not voted at this election.” If the person so ofteciae shall be challenged for causes stated in section two of article two of the Constitution of this State, the following additional oath shall le administered by one of the inspectors: ‘ You do swear (or affirm) that you have not received or offered, do not expect to receive, have not paid, offered or promised to pay, contributed, offered or promised to contribute to another, to be paid or used, any money or other valuable thing as a compensation or reward for the giving or with- holding a vote at this election, and have not made any promise to influence the giving or withholding of any such vote; and that you have not made or become directly or indirectly interested in any bet or wager depending upon the result of this election.” If the person so offermg to vote shall be challenged on the ground of having been convicted of bribery or any infamous crime, the fol- lowing additional oath shall he administered to him by one of the inspectors: “ You do swear (or affirm ) that you have not been convicted of bribery or any infamous crime. or if so convicted, that vou have been pardoned and restored to all the rights of a citizen.” If any person shall refuse to take either oath so tendered, his vote shall be rejected, but if he shall take the oath or oaths tendered him, his vote shall be accepted. Election Law, § 108, subd. 2 76 CH. III. TOWN MEETINGS. §§ 98-102 Voters, ete. § 98. When women are qualified to vote—A woman who pos- sesses the qualifications to vote for town officers, except the qualifi- cation of sex, and who is the owner of property in the town as- sessed upon the last preceding assessment-roll thereof, is entitled to vote upon a proposition to raise money by tax or assessment. Town Law, § 44, added by Laws 1901, chap. 509. § 99. When registration required—When a town or village election is held at the same time with a general election all electors in such town or village to be entitled to vote at such town of village election must be registered as provided by law for the enrollment of electors for any general election in such town or village. Election Law, § 34, subd. 11, added by Laws 1902, chap. 405. § 100. Minutes of proceedings—The poll-list and minutes of the proceedings of every town meeting, subscribed by the clerk of such meeting, and by the officers presiding, shall be filed in the office of the town clerk within two days after such meeting and there preserved. Town Law, § 29. § 101. Transaction of business not requiring a ballot.—The business of the towns which requires a vote of the people other- wise than by ballot shall be commenced at twelve o’clock noon of the day of the annual town meeting and completed without ad- journment. No question involving the expenditure of money shall be introduced after two o’clock in the afternoon of the same day. All questions upon motion made at town meetings shall be determined by the majority of the electors voting, and the officers presiding at such meeting shall ascertain and declare the result of the votes upon each question. Town Law, § 30. § 102. Votes to expend over five hundred dollars.—AIl votes in town meetings upon any proposition to raise or appropriate money or incur any town liability exceeding five hundred dollars’ shall be by ballot; if five hundred dollars or less may be viva voce, unless ballot is required by the law authorizing the expenditure. An elector of a town shall not be entitled to vote by ballot upon any proposition for the raising or appropriation of money, or the in- curring of any town liability, unless he or his wife is the owner of property in the town, assessed upon the last preceding assess- ment roll thereof. Town Law, § 31, as amended by Laws 1901, chap. 598. 77 § 103 TOWN MEETINGS. CH. III. Propositions. If they vote to raise more than $500 it is void if not taken by ballat. People ex rel. v. Town of S, 85 Hun, 114. A vote on proposition to borrow money for the construction of a bridge should be by ballot. , Berlin Iron Co. v. Wagner, 57 Hun, 346. § 103. Notice of propositions to be determined by ballot —No. proposition or other matter than the election of officers shall be voted upon by ballot at any town meeting, unless the town officers or other persons entitled to demand a vote of the electors of the town thereon, shall, at least twenty days before the town meeting, file with the town clerk a written application, plainly stating the question they desire to have voted upon, and requesting a vote thereon at such town meeting. When town officers, as such, make the application for a vote to raise money for purposes pertaining to their duties, they shall file with their application a statement. of their account to date, with the facts and circumstances which, in their opinion, make the appropriation applied for necessary, and their estimation of the sum necessary for the purpose stated, which statement may be examined by an elector of the town, and shall be publicly read by the town clerk at the meeting when and where the vote is taken, at the request of any elector. The town clerk shall, at the expense of his town, give at least ten days’ notice, posted conspicuously in at least four of the most public places in. town, of any such proposed question, and that a vote will be taken by ballot at the town meeting mentioned. He shall also, at the expense of his town, provide a ballot-box, properly labeled, briefly indicating the question to be voted upon, into which all ballots voted upon the question indicated shall be deposited. He shall also prepare and have at the town meeting a sufficient number of written or printed ballots, both for and against the question to be voted upon, for the use of the electors. The vote shall be can- vassed, the result determined and entered upon the minutes of the meeting, the same as votes given for town officers. Town Law, § 32. This section provides that no proposition shall be voted upon unless par- ticular request as provided for is made and given. The clerk is to provide the ballot —not an official ballot—and no special form of ballots is re- quired. People ex rel. v. Sacket, 15 A. D. 290. 78 CH. Itt. TOWN MEETINGS. §§ 104-106 Ballots, ete. APPLICATION FOR SUBMISSION OF PROPOSITION TO BE VOTED Upon By BALLOT AT Town MEETING. TO iecssis pe3% , Town Clerk of the town of ............ , county of .......... The undersigned, taxpayers of the town of ............. (or supervisor, commissioner of highw. ays, or overseer of the poor of the town of ....... ), hereby make application pursuant to the provisions of section 32 of the Town Law, for the submission of a proposition to be voted upon by ballot at the biennial town meeting (or a special town meeting duly called there- for), to be held in the town of ............. OM the: 2 tig ca eek ee day of ate wiedh oo inde ines , 19.., for the following purposes and in the following form, to wit: (Here state the question desired to be voted upon.) And such applicants hereby request that a vote be taken upon such prop- osition at such town meeting. Dated this ......... day, Of acasedaseters 19. (Signed by the proper town officers or r taxpayers entitled to de- mand a vote upon the proposition at a town meeting.) § 104. Ballot boxes for town propositions.—Separate ballot box must be provided, when town meeting is held on election day. See Election Law, § 16, as am’d by Laws 1900, chap. 381; Laws 1902, chap. 405. § 105. Notice to be given of proposed appropriation.—The town clerk, at the expense of the town, shall give five days’ notice, posted in five conspicuous places in town, of any proposed appropriations or tax for raising or borrowing of money, and shall provide a baflot-box or boxes labeled “ appropriations,” and furnish for the use of electors, ballots on which shall be written or printed, a head- ing « appropriation,” and on the inside of the. ballot shall be writ- ten or printed the amounts and purposes of each specific appropri- ation separately, and opposite each specific appropriation shall be written or printed the words “no” and “ yes”’ so that any elector can erase either the affirmative or negative words as he may choose, and the number of affirmative or negative words appearing oppo- site any specific appropriation shall determine the result of the ballot. Laws 1883, chap. 122, as ‘amended by Laws 1890, chap. 341. See Statutory Construction Law, § 33. As to form of ballots, see § 82, Election Law. See § 376. § 106. Proclamation of opening and closing polls—Before the electors shall proceed to elect any town officer, proclamation shall be made of the opening of the polls, and proclamation shall in like manner be made of each adjournment and of the opening and closing of the polls until the election be ended. Town Law, § 33. See Election Laws, § 100. 79 §§ 107-109 TOWN MEETINGS. CH. 111. Pounds and voting. § 107. Erection or discontinuance of pounds.—Whenever the electors of any town shall determine at an annual town meeting, to erect one or more pounds therein, and whenever a pound shall now be erected in any town, the same shall be kept under the care and direction of a pound-master, to be elected or appointed for that purpose. The electors of any town may, at annual town meet- ing, discontinue any pounds therein. Town Law, § 34. § 108. Election of pound-masters—Pound-masters may be elected either (1) by ballot; (2) by ayes and noes, or (3) by the rising or dividing of the electors, as the electors may determine. Town Law, § 35. If he refuses to act he forfeits $10 to the town. See § 55 of Town Law. § 109. Balloting—Electors in incorporated village when not to vote on highway questions—When the electors vote by ballot, ex- cept in towns where the biennial town meetings are held at the time of general elections, all the officers voted for shall be named in one ballot, which shall contain written or printed, or partly written or partly printed, the names of the persons voted for, and the offices to which such persons are intending to be elected, and shall be delivered to the presiding officers so folded as to conceal the contents, and shall be deposited by such officers in a box to be constructed, kept and disposed of, as near as may be, in the manner prescribed in the general election law. When any town shall have within its limits an incorporated village, constituting a separate road district, exempt from the supervision and control of the com- missioners of highways of the town, and from payment of any tax for the salary or fees of said commissioners, and from payment of any tax for the opening, erection, maintenance and repair of any highway or bridge of said town, without the limits of said village, no residents of such village shall vote at any biennial or special elec- tion in such town for any commissioner of highways for said town, nor for or against any appropriation for the opening, laying out, maintenance, erection or repair of any highway or bridge in said town, without the limits of said village. At the biennial elections in such towns, the names of candidates for the office of highway commissioner shall be printed on a different ballot from the one containing the names of candidates for other town offices. Such ballots shall be indorsed “ commissioner of highways,” and shall be deposited, when voted, in a separate ballot box, which also shall 80 CH. IIL. TOWN MEETINGS. § 110 Canvass of votes. be marked “ commissioner of highways.’’ Such ballots and ballot box shall be furnished by the officers now charged by law with that duty at town elections. A poll-list shall be kept by the clerk of the meeting on which shall be entered the name of each person voting by ballot. Town Law, § 36, as am’d by chap. 481, Laws 1897, and chap. 363, Laws 1898. The expense is a town charge. Election Laws, § 18. Illegal voting is a felony. Penal code, § 41 1. A false return by inspector or poll clerk is a felony. Penal Code, § 41. m. No liquor shall be sold within one-fourth of a mile of any voting place while polls are open. Liquor Tax Law, § 31. Town clerk to provide the ballots. Election Laws, § 87. § 110. Canvass of votes——At the close of the polls at any town meeting, the canvassers shall proceed to canvass the votes pub- licly at the place where the meeting was held. Before the ballots are opened they shall be counted and compared with the poll-list, and the like proceedings shall be had as to ballots folded together, and difference in number as are prescribed in the general election law. The void and protested ballots, and the voted ballots other .than void and protested, shall be preserved and disposed of by the inspectors in the manner provided by section one hundred and eleven of the election law. The result of the canvass shall be read by the clerk to the persons there assembled, which shall be notice of the election to all voters upon the poll-lists. The clerk shall also enter the result at length in the minutes of the proceedings of the meeting kept by him, and shall, within ten days thereafter, transmit to any person elected to a town office, whose name is not on the poll-list as a voter, a notice of his election. Town Law, § 37, as am’d by chap. 168, Laws of 1899. Canvass of votes at general election. See Election Laws, § 110. Statement of canvass, Id. § 111; pee of result, Id. § 112; judicial investigation, Id. § 114. § 111. Town meetings in election districts——The electors of a town may determine by ballot at an annual or special town meet- 6 81 § 111 TOWN MEETINGS. Cu. IL Election districts. ing on the written application of twenty-five electors, that town meetings shall thereafter be held in the several election districts of their town, to be thérein conducted by the inspectors of election thereof, instead of the justices of the peace of the town; or may authorize the town board to divide such town into two or more joint election districts, as provided in this section. The town board of any town which has been so authorized may divide such town into two or more joint election districts, for the purpose of holding town meetings therein, but such districts shall be consti- tuted by combining the election districts in such town. If the town board of any town shall divide such town into joint election districts in pursuance of this section, such board shall select from the inspectors of election for such town three inspectors residing therein, not more than two of whom shall belong to the same po- litical party, for each of such election districts as so constituted. Such inspectors shall act at the first town meeting held in such dis- tricts thereafter. At the first town meeting held ¢ in such districts and annually thereafter, there shall be elected in each of such dis- tricts In the same manner, and with the same qualifications as in- spectors are elected for a general election, three inspectors of election for such district. If a town shall hold its town meeting in more than one district, the inspectors of each of such districts shall appoint one poll clerk, and in the conduct of such meetings they shall have the same powers and duties as the justices of the peace and town clerk have at the annual town meetings presided over by ‘them. No town officer shall be required to make or ren- der any report, statement or abstract at a town meeting when held in separate or joint election districts. At the close of the polls, the inspectors shall forthwith publicly canvass the ballot cast, and, ‘Without postponement or adjournment, make a full and true state- ment of the whole number so cast for each and every candidate for an office balloted for, and of the whole number of votes for and against every question or proposition voted upon at such town meeting. The void and protested ballots, and the voted ballots other than void and protested, shall be preserved and disposed of by the inspectors in the manner provided by section one hundred and eleven of the election law. Such statement shall be made in the same form as statements by such inspectors of the votes cast at general elections, and shall be signed by the inspectors and deliv- ered by one of their number, selected by them, for that purpose, to the justices of the peace and town clerk of the town, who shall con- 82 CH. IL ‘ TOWN MEETINGS. § 112 Transaction of business. vene and receive the same at the office of the town clerk, on the day next following the town meeting, at ten o’clock in the fore- noon. Such justices and clerk shall then and there recanvass such votes from the statements of the inspectors of the several separate or joint election districts so delivered to them, and thereupon ap- point in writing additional inspectors of election, and read and enter the results in the same manner as required of them at the close of the canvass of a town meeting presided over by them. When the electors of a town have determined to hold their town meetings in separate or joint districts, they may again, upon the written application of twenty-five electors, at.an annual town meet- ing, determine by ballot to return to the former system of holding but one poll at their town meetings, and thereupon their town meetings shall be held at but one polling place in said town, but such changes shall not be made oftener than once in five years. Town Law, § 38, as am’d by chap. 168, Laws of 1899. This section should be followed in town meetings instead of the conflict- ing sections of the election laws. APPLICATION FOR HoLpInc Town MEETINGS IN ELECTION DISTRICTS. TO! ca 8c aw Town Clerk of the town of 1.2.60... 000. c cece We, the undersigned, duly and legally qualified electors of the town of a higuans Biss we See j county of ............., do hereby respectfully ask that at. the ssecsers town meeting to be held on the ........ day OFS Pancogn mateo 19.., the question be submitted pursuant to law, as to whether, on and after such town meeting, the town meetings of the town of ........... be held in election districts (or [if it is desired to return to the former system of holding but one poll] that on.and after such town meeting, the town meetings of such town be held at one place as under the former system), such election districts to be the seme as the several election districts of such -town at general elections (or in two [or more] joint election districts con- stituted by the town board as provided by Jaw). Dated. goes ce awiasces aces. » 19.. : (Signed by at least twenty-five electors. } § 112. Transaction of business in separate election districts not requiring a ballot—Any proposition to be submitted to and voted upon by the electors of a town at any town meeting, which is not required to be voted upon by ballot, may be submitted to the elec- tors of the town voting in separate or joint election districts of the town meeting, but the vote upon any such proposition shall be taken by a division of the electors present and voting thereon; and the inspectors shall count the number of electors so voting in favor of such proposition, and the number so voting against the same, and shall enter in the statement of the result of the town meeting 83 # i$ a §§ 113-114 TOWN MEETINGS. Cu. m0. Q Voting machines. hg in such district a statement of the proposition so voted upon, and the number of votes so cast in favor of and against tle same, "and certify with the statement that they are required to certify and rcturn to the justices of the peace and town clerk of the town. No such proposition shall be so voted upon unless notice that such vote will be taken has been published by the town clerk at least one week before the town meeting, in a newspaper published in the town, if any such is published therein, and such notice shall also be posted for the same length of time at the place where the poll of the town meeting is to be held, in each separate or joint election district, and shall be publicly read by the inspectors to the voters present before any such vote istaken. Any elector of the town may, by a written application filed with the town clerk at least ten days before the town meeting is to be held, require such notice to be given by the town clerk. Every such proposition shall be submitted to a vote, commencing at the hour of twelve, noon; and continuing until all such propositions have been voted upon, and every such proposi- tion shall be submitted to the vote of the electors of the town at the poll of every separate or joint election district in the town. Town Law, § 39, added by Laws 1893, chap. 82, and am’d by Laws 1893, chap. 456, and chap. 481, Laws 1897. § 113. Adoption of voting machine——The board of elections of the city of New York, the common council of any other city, the town board of any town, or the board of trustees of any village may adopt for use at elections any kind of voting machine ap- proved by the state board of voting machine commissioners, or the use of which has been specifically authorized by law; and there- upon such voting machine may be used at any or all elections held in such city, town or village, or in any part thereof, for voting, registering and counting votes cast at such elections. Different voting machines may be adopted for different districts in the same citv, town or village. Election Law, § 163, added by Laws 1899, chap. 466, as am’d by Laws 1901, chap. 530. See § 1530, post. § 114. Experimental use of voting machine.—The authorities of a city, town or village authorized by the last section to adopt a voting machine may provide for the experimental use, at an election in one or more districts, of a machine which it might law- fully adopt, without a formal adoption thereof; and its use at such 84 CH. II. TOWN MEETINGS. §§ 115-116-117 Voting machines. elections shall be as valid for all purposes as if it had been law- fully adopted. Election Law, § 164. See § 1530, post. § 115. Providing machines.—The local authorities, adopting a voting machine shall, as soon as practicable thereafter, provide for each polling place one or more voting machines in complete working order, and shall thereafter preserve and keep them in re- pair, and shall have the custody thereof and of the furniture and equipment of the polling place when not in use at an election. If it shall be impracticable to supply each and every election district with a voting machine or voting machines at any election following such adoption, as many may be supplied as it is practicable to procure, and the same may be used in such election district or dis- tricts within the city, town or village as the officers adopting the same may direct. Election Law, § 165. See § 1531, post. -§ 116. Payment for machines:—The local authorities, on the adoption and purchase of a voting machine, may provide for the payment therefor in such manner as they may deem for the best interest of the locality and may for that purpose issue bonds, certi- fieates of indebtedness or other obligations which shall be a charge on the city, town or village. Such bonds, certificates or other obli- gations may be issued with or without interest, payable at such time or times as the authorities may determine, but shall not be issued or sold at less than par. Election Law, § 166. See § 1532, post. § 117. Number of voters in election districts—For any election in any city, town or village in which voting machines are to be used, the election districts in which such machines are to be used may be created by the officers charged with the duty of creating election districts, so as to contain as near as may be six hundred voters each. Such redistricting or redivision may be made at any time after any November election and on or before August fif- teenth following, and when so made shall take effect immediately. Where such redistricting or redivision shall be made in any town, the board making the same shall, on or before September first following, appoint from the inspectors of election then in office (if sufficient therefor are then in office, and, if not, from persons not in office, sufficient to make up the requisite number) four in- 85 § 117 TOWN MEETINGS. CH. I. Voting machines. spectors of election for each election district thus created, two of whom shall belong to and be of the same political faith and opin- ion on state and national issues as one of the two political parties which at the last preceding general election for state officers shall have cast the greatest number of votes in said town, and the other two of whom shall belong to and be of the same political faith and opinion on state and national issues as the other of said two politi- cal parties. Thereafter no redivision of such election districts shall be made for elections by such machines until at some general election the number of votes cast in one or more of such districts shall exceed seven hundred. But the town board of a town in which such machines are used may alter the boundaries of the elec- tion districts at any time after a general election and on or before August fifteenth following, provided that the number of such election districts in such town shall not be increased or reduced, and the number of votes to be cast in any district whose boundaries are so altered shall not exceed seven hundred. Election Law, § 182, as added by Laws 1899, chap. 466, and am’d by Laws 1901, chap. 530; Laws 1903, chap. 122. Number of voters in towns in certain counties—In any county of this state having a population of not more than fifty-one thou- sand five hundred and not less than forty-eight thousand six hun- dred inhabitants, as shown by the last state enumeration, the tuwn board, or other body charged with that duty, in towns in which voting machines are used, may, if the number of votes cast at the last general election exceeded five hundred in any clec- tion district and, if in the opinion of such board or body the convenience of the electors will be promoted thereby, proceed to redistrict such town and may erect an additional election district therein. Such redistricting or redivision shall be made on or before August first, nineteen hundred and six, and shall take effect immediately, and each of the election districts of such town when redistricted shall contain, as nearly as may be, having due regard for the convenience of the electors, the same number of voters. The board or body making such redivision shall on or before September first following such redivision appoint from the inspectors of election then in office, if a sufficient number therefor are then in office, and if not, from persons not in office, four in- spectors of election for the district so created, two of whom shall be of the same political faith as the political party casting the greatest number of votes at the last general state election and the 86 CH. 111. TOWN MEETINGS. §§ 118-119 Elections, ete. other two of whom shall be of the same political faith as the party casting the next highest vote at such election. Election Law, § 182a, added by Laws 1906, chap. 331. § 118. Special constables—The supervisors and two justices of the peace of any town may, when in their judgment necessary for the preservation of the public peace during any period of three days or less, appoint five or less special constables of such town for such period. Duplicate certificates of the appointment, signed by such supervisor and such justices of the peace as such, shall be delivered to each of such special constables, specifying the days for which he is so appointed, and one of such duplicates shall be by such special constables filed with the town clerk of said town. The supervisor of such town shall cause to be provided and furnished to each of such special constables a badge on which shall be plainly printed the words ‘“ special constable,’ which shall be worn con- spicuously by each of such special constables while serving as such, and be delivered by him on the completion of his service to the supervisor of such town, who shall preserve the same for future use and deliver the same to his successor in office, who shall pre- serve the same when not in use. Each of such special constables, while in office as such, shall be a peace officer, and have all the powers and be subject to all the duties and liabilities of a constable of such town in all criminal actions and proceedings and special proceedings of a criminal nature, and shall be entitled to receive compensation from the town at the rate of two dollars per day during his term of office. Town Law, § 41, added by Laws of 1892, chap. 252, renumbered 1897, chap. 481. See § 579, post. § 119. Town meetings held at the time of general elections; canvass of votes.—If, in any town, the biennial town meeting is held at the same time as the general election, such town meeting shall be held in the election districts of such town, and be con- ducted by the inspectors of election thereof. At the close of the polls at any such town meeting, the inspectors shall proceed to canvass the votes for the candidates for the several town offices in the election districts where such town meeting was held, in the same manner as the votes for other candidates cast at the general election are canvassed. They shall make a statement of the whole number of votes cast for each candidate for a town office and de- liver the same to one of the justices of the peace of the town, and 87 §§ 120-121 TOWN MEETINGS. CH. III. Elections, ete. on the Thursday succeeding such town meeting, such votes shall be canvassed, the additional inspectors of election in each district shall be appointed, and the result of the election declared as pro- vided by section thirty-eight of this chapter. In case of a con- test or other proceeding in which the validity of the election of a town officer in any such town is in controversy, the ballots cast at any town meeting and election may be examined and recounted, as provided by law in case of other officers elected at general elec- tions. Town Law, § 42, added by Laws 1898, chap. 363, as am’d by Laws 1901, chap. 391. § 120. Town may change date of holding town meeting.—A town may change the date of its town meeting to the first Tues- day after the first Monday in November, known as general election day, by adopting a proposition therefor at a regular town meeting. Such a proposition may be submitted by the town board on its own motion, and shall be submitted by such board on the written appli- cation of twenty-five taxable voters of the town. The proposition must be submitted, voted on, and the result canvassed as prescribed by section thirty-two. If it be adopted a certificate to that effect shall be filed by the town clerk within ten days thereafter in the office of the county clerk and also with the clerk of the board of supervisors. If the proposition be adopted the first town meeting shall be held on general election day in the next calendar year, and the terms of all officers, except justices of the peace elected on the day of the adoption of the proposition, shall expire on the day of such first meeting. Thereafter town mectings in such town shall be held biennially on general election day in the manner pre- scribed by this chapter, except that after five years from the first meeting, the town meeting may in like manner change from such general election to any other day authorized by law. The term of office of all officers, except justices of the peace, in a town which under this section changes its town meeting to general election day, shall be two years from the date of their election. Town Law, § 43. See § 371, ante. § 121. Refusal to serve as overseer of highways or poundmaster. —If any person chosen or appointed to the office of overseer of highways or pound-master shall refuse to serve, he shall forfeit to the town the sum of ten dollars. Town Law, § 55. 88 Cu. II, TOWN MEETINGS. 8§ 122-124 Elections, ete. Power to impose penalty is sovereign right, ete. City Brookley v. Scholes, 31 Hun, 110, 111. § 129. Town officers to administer oaths.—Any town officer may administer any necessary oath in any matter or proceeding law- fully before him, or to any paper to be filed with him as such officer. Town Law, § 56. See § 1227, post. § 123. Certificate of election of justices—The town clerk of every town shall, within ten days after the election of a justice of the peace has been declared, transmit to the clerk of his county a certificate showing the result of such election under his hand, which shall be presumptive evidence of the fact therein certified. Town Law, § 57, as am’d by chap. 363, Laws of 1898. County clerk is to report to district attorney failure of town officers to transmit certificate to him. Post, § 596. CERTIFICATE OF ELECTION OF JUSTICES. STATE OF NEW YORK, CouNTY OF ........... SSerkes EO: ssdrasiss sia tave , Esq., County Clerk of ........++.- County: I do hereby certify that at the biennial town meeting of the town of gM sey Sie kesaerstee ; held therein on the ......... day of ............, 19.., Runt aval was duly elected justice of the peace for a full term. Dated this ........ day of ......-----.5. 5 LD Toun Clerk. § 124. The times of filing certificates of nomination—The dif- ferent certificates of nomination shall be filed within the following periods before the election for which the nominations are made, to wit: Those required to be filed with the secretary of state, if party nominations, at least thirty and not more than forty days; if independent nominations, at least twenty-five days and not more than forty days; those required to be filed with a county clerk, or the board of elections of the city of New York, or with the city clerk of any other city or with the commissioner of elections of Erie county, if party nominations, at least twenty-five and not more than thirty-five days; if independent nominations, at least twenty, and not more than thirty-five days; those required to be filed with a town or village clerk, if party nominations, at least fifteen and not more than twenty days; if independent nomina- tions, at least ten and not more than twenty days. Except that. 89 §. 125 TOWN MEETINGS. CH, IIL. Elections, ete. in towns other than in the County of Erie where town meetings are held at the time of general elections, certificates of nomination for town offices, shall be filed with the town and county clerks, within the time required by this section for the filing of certificates of nomination with the county clerk and in the County of Erie such certificate shall be filed with the commissioners of election and the town clerks not less than twenty or more than thirty days before the day of election. In case of a special election ordered by the governor under the provisions of section four of the elec- tion law, the certificates of nominations for the office or offices to be filled at such special election shall be filed with the proper officer or boards not less than fifteen days before such special elec- tion. Election Law. § 59, as am’d by Laws 1900, chap. 381; Laws 1901, chap. 95; Laws 1902, chap. 405. Laws 1905, chap. 643. § 125. Places of filing certificates of nomination.—Certificates of nomination of candidates for office to be filled by the electors of the entire state, or of any division or district greater than a county, shall be filed with the secretary of state, except that each certificate of nomination of a candidate for member of assembly for the assembly district composing the counties of Fulton and Hamilton, shall be filed in the office of the county clerk of Fulton County, and a copy thereof certified by the county clerk of Fulton County, shall be filed in the office of the county clerk of Hamilton county, so long as the said counties constitute one assembly district, and except that certificates of nomination of candidates for offices to be filled only by the electors or a portion of the electors of the City of New York shall be filed with the board of elections of the City of New York. Certificates of nomination of candidates for of- fices to be filled only by the votes of electors, part of whom are of New York city, and part of whom are of a county not wholly with- in the city of New York shall be filed with the clerk of such county and in the office of the board of elections of said city. Certifi- cates of nomination of candiates for offices of any other city except the city of Buffalo, to be elected at the same time at which a gen- eral election is held shall be filed with the clerk of the county in which such city is located. ‘Certificates of nomination of candi- dates for offices of any other city, except the city of Buffalo, or for officers of a village or town to be elected at a different time from a general election, shall be filed with the clerk of such city, village or town, respectively. In towns in which town meetings are held at the 90 CH. IID: TOWN MEETINGS. § 126 Elections, etc. time of general elections,. certificates of nomination of candidates for town offices shall be in duplicate, one of which shall be filed with the town clerk of the town in which such officers are to be voted for, and the other with the clerk of the county in which such town is located, except that in the county of Erie, all such dupli- -cate certificates of nomination shall be filed, one with the commis- _sioner of elections and one with the clerk of the town in which such -ofiicers are to be voted for. All other certificates of nomination, except in the county of Erie, shall be filed with the clerk of the county in which the candidates so nominated are to be voted for, and in the county of Erie all such certificates, including certificates for the nomination of ward and city officers in the city of Buffalo, shall be filed with the commissioner of elections. All certificates and corrected certificates of nomination, all objections to such cer- tificates and all declination of nominations are hereby declared to be publie records; and it shall be the duty of every officer or board to exhibit without delay, every such paper or papers to any person who shall request to see the same. It shall also be the duty of each such officer or board to keep a book which shall be open to public inspection, in which shall be correctly recorded the names of all candidates nominated by certificates filed in the office of such officer or board, or certified thereto, the title of the office for which any such nomination is made, the political or other name and emblem of the political party or independent body making such nomination; and in which shall also be stated all declinations of nominations or objections to nominations, and the time of filing each of the said papers. Election Law, § 58, as am’d by Laws of 1905, chap. 643. § 126. Town meetings, etc., in counties of over 400,000, and less than 600,000—When town meeting to be held.—The next town meeting at which town officers shall be elected in any county of the state having a population of over four hundred thousand inhabi- tants and less than six hundred thousand inhabitants, according to the last federal enumeration, shall be held on the first Tuesday after the first Monday in November in the year nineteen hundred and three and biennially thereafter, at the same places as general elections in such towns are held. No person shall be entitled to vote at any such town meeting or election unless he is registered and entitled to vote at the general election held at the same time that such town meeting is held. All elective town officers shall be 91 §§ 127-128 TOWN MEETINGS. Cu. 111. Elections, etc. elected at such general election in the same manner and on the same ballot as other officers who may be elected thereat. Certi- ficates of nomination of candidates for a town office in any such towns shall be in duplicate, one of which shall be filed with the town clerk of the town, and the other with the clerk of the county wherein such town is located, and if nominated by a political party, at least twenty days and not more than thirty days before such town meeting and election is held, or, if independent nom- inations, at least fifteen days and not more than thirty days prior thereto. The ballots prepared by the county clerk shall include the names of all candidates nominated for town officers in any such towns. The county clerk shall apportion to and change the several towns in any of such counties with their respective pro- portionate shares of the expenses of the preparation and distribu- tion of such ballots. Laws 1902, chap. 10, § 1. § 127. Ballots for submission of questions.—RBallots for the sub- mission of question or propositions relating to town affairs shall be prepared and furnished at the expense of the town by the clerk thereof, as provided in the election law. Such ballots shall be distributed by the town clerk at the same time and in the same manner as are other ballots to be voted at a general election. An additional ballot box shall be provided, marked “ box for town propositions,” in which shal] be deposited the ballots cast on town propositions or questions. Laws 1902, chap. 10, § 2. § 128. Canvass of votes.—At the close of the polls at any such biennial town meeting and election in any town thc inspectors of election shall proceed to canvass the votes for the candidates for the several town offices, and for and against all town propositions duly submitted to the voters of such town in the election districts where such meeting and election was held, in the same manner as the votes for other candidates and propositions cast at the general election are canvassed. The inspectors of election shall perform the same duties with respect to the canvass of the vote and the fil- ing of the returns thereof for such town officers, and all other matters pertaining to the determination of the result of the elec- tion as is now provided by law, with respect to the canvass of the votes cast at a general election. All provisions of law relating to the canvass of votes cast at a general election by the county board 92 ‘CH. IIL TOWN MEETINGS. § 129 Elections, etc. of canvassers, to the correction of clerical errors, the review of the determination by such board of canvassers, and all other matters pertaining to the canvass of the votes cast at a general election, shall be applicable to the canvass of all votes for such town officers and propositions. The county clerk of any such county shall transmit to the clerk of each town therein a certified copy of the determination of the county board of canvassers as to the election of each town officer and proposition voted for at the town meeting and election held in such town. The county clerk of any such county shall transmit to each person declared by the board of can- vassers thereof to be elected to a town office therein, a certificate of the determination of such board. No list of nominations of candidates for town officers to be filled at any such biennial town meeting and election, or the result of the official canvass of the vote cast thereat, shall be required to be published. All the pro- visions of the election law not inconsistent with the provisions of this act shall apply to and govern town meetings and elections held as provided herein. Laws 1902, chap. 10, § 3. § 129. Election of officers—There shall be elected at the town meeting and election to be held in each town in any such county on the first Tuesday after the first Monday of November, in the year nineteen hundred and three, and biennially thereafter, one supervisor, one town clerk, three assessors, one or three commis- sioners of highways, one collector, one or two overseers of the poor and not more than five constables. The persons first elected to the various offices above mentioned shall enter upon the discharge of their duties at the expiration of the term of their predecessors, and serve until and including December thirty-first, nineteen hun- dred and five. Their successors shall be elected at the biennial election and town meeting held in nineteen hundred and five and biennially thereafter, for the term of two years commencing on the first day of January, succeeding their election. There shall also be elected at such town meeting and election and biennially _ thereafter, two justices of the peace for terms of four years, be- ginning on the succeeding first day of January. The collectors elected at such town meetings and elections shall enter upon the discharge of their duties after their predecessors have completed the duties of their offices, in respect to the collection of taxes and returns thereof, as now prescribed by law. Laws 1902, chap. 10, § 4. 93 §§ 130-132 TOWN MEETINGS. Cu. It. Elections, ete. § 130. Saving clause—Nothing in this act shall be deemed to supersede or repeal any provision of chapter eight hundred and sixteen of the laws of eighteen hundred and ninety-tive or chapter six hundred and sixty-three of the laws of nineteen hundred and one or any amendments to either of such laws. Laws 1902, chap. 10, § 4. §$ 131. Town meetings, etc., in counties of over 150,000 and less. than 160,000—When town meeting to be held—The next town meeting or election at which town officers shall be elected in any county of the state having a population of over one hundred and fifty thousand and less than one hundred and sixty thousand in-: habitants, according to the state enumeration next preceding the passage of this act, shall be held on the first Tuesday after the first Monday in November in the vear eighteen hundred and nine- ty-nine, and biennially thereafter at the same places as general elections in such towns are held. No person shall be entitled to. vote at any such town meeting and election unless he is registered and entitled to vote at the general election held at the same time that such town meeting is held. All elective town officers shall be elected at such general election in the same manner and on the same ballot as other officers who may be elected thereat. Certi- fieates of nomination of candidates for town office in any such town shall be in duplicate, one of which shall be filed with the town clerk of the town, and the other with the elerk of the county wherein such town is located, and if nominated by a political party, at least twenty days and not more than thirty days before such town mecting and election is held, or, if independent nomina- tions at least fifteen days and not more than thirty days prior thereto. The ballots prepared by the county clerk shall inelude the names of all candidates nominated for town offices in any such towns. The county clerk shall apportion to and charge the several towns in any of such counties with their respective proportionate shares of the expense of the preparation and distribution of such. ballots. Laws 1898, chap. 594. § 1. $ 132. Ballots for submission of questions.—RBallots for the sub- mission of questions or propositions relating to town affairs shall he prepared and furnished at the expense of the town by the clerk thereof, as provided in the election law. Such ballots shall be dis- 94 CH. III. TOWN MEETINGS. § 133. Elections, ete. tributed by the town clerk.at the same time and in the same man- ner as are other ballots to be voted at a general election. Laws 1898, chap. 594, § 2. © § 133. Canvass of votes.—At the close of the polls at any such biennial town meeting and election in any such town the inspectors of election shall proceed to canvass the votes for the candidates for the several town offices, and for and against all town propositions duly submitted to the voters of such town in the election districts where such meeting and election was held, in the same manner as. the votes for other candidates and propositions cast at the general election are canvassed. The inspectors of election shall perform the same duties with respect to the canvass of the vote and the filing of the returns thereof for such town officers, and all other matters pertaining to the determination of the result of the election as is now provided by law, with respect to the canvass and return of the votes cast for other officers elected at the general election held at the time of the holding of such town meeting and elec- tion. The county board of canvassers shall canvass the votes cast at any such town meeting and election for town officers and propositions voted upon at any such town meeting and election, in the same manner as is provided by law for the canvass of votes cast at general elections. All provisions of law relating to the canvass of votes cast at a general election by the county board of canvassers, to the correction of clerical errors, the re- view of the determination by such board of canvassers, and all other matters pertaining to the canvass of the votes cast at a gen- eral election, shall be applicable to the canvass of all votes for such town officers and propositions. The county clerk of any such county shall transmit to the clerk of each town therein a certified copy of the determination of the county board of canvassers as to the election of each town officer and proposition voted for at the town meeting and election held in such town. The county clerk of any such county shall transmit to each person declared by the board of canvassers thereof to be elected to a town office therein a certifi- eate of the determination of such board. Upon the receipt by the town clerk of a certified copy of the certificate of the determina- tion of the county board of canvassers hereinbefore mentioned, the town clerk and justices of the peace shall meet and appoint in writing the additional inspectors of election as required by law. No list of nominations of candidates for town offices to be filled 95 S$ 134-136 TOWN MEETINGS. CH. ILL. Election, claims, meetings. at any such biennial town meeting and election, or the result of the official canvass of the votes cast thereat, shall be required to be published. All the provisions of the election law not inconsistent with the provisions of this act shall apply to and govern town meetings and elections held as provided herein. . Laws 1898, chap. 594, § 3, as am’d by chap. 205, Laws of 1900. § 134, Election of officers—There shall be elected at the town ineeting and election to be held in each town in any such county on the first Tuesday after the first Monday in the year eighteen hun- drcd and ninety-nine, and biennially thereafter; one supervisor, one town clerk, three assessors, one or three commissioners of high- ways, one collector, one or two overseers of the poor, not more than five constables, and two inspectors of election for each election dis- trict, all of whom shall hold office for a term of two years begin- ning on the first day of January, nineteen hundred. There shall also be elected at such town meeting and election and biennially thereafter, two justices of the peace for terms of four vears, be- ginning on the succeeding first day of January. The collectors elected at such town meetings and elections shall enter on the dis- charge of their duties after their predecessors shall have completed the duties of their offices, in respect to the, collection of taxes and the return thereof, as now prescribed by law. Laws 1898, chap. 594, § 4. § 135. Audit of claims.—The supervisor in each one of the towns in any such county shall, on the last Tuesday in December of each year, account with the justice of the peace and town clerk of the town for the disbursement of all moneys received by him. The town board in each of such towns shall meet on the last Tues- day of December of each year for the purpose of receiving the accounts of town officers. The provisions of section one hundred and sixty-one of the town law, relating to the first meeting of the town board, shall apply to the meeting so held in any such town for the receiving of accounts of town officers. Laws 1898, chap. 594, § 5. § 136. Town meetings, etc., in counties of over 130,000 and less than 150,000 inhabitants—When town meeting to be held.—The next town mecting or election at which town officers shall be elected in any county of the state having a population of over one hundred and thirty thousand and less than one hundred and fifty thousand 56 CH. U1. TOWN MEETINGS. §§ 137-138 Ballots, ete. inhabitants, according to the federal enumeration next preceding the passage of this act, held after the first Tuesday of March, nine- teen hundred and one, shall be held on the first Tuesday after the first Monday of November in the year nineteen hundred and one, and biennially thereafter at the same place as general elections in such towns are held. No person shall be entitled to vote at an such town meeting and election unless he is registered and entitled | to vote at the general election held at the same time that such town meeting is held. All elective town officers shall be elected at such general election in the same manner and on the same ballot as other officers who may be elected thereat. ‘Certificates of nomi- nation of candidates for town office in any such towns shall be in duplicate, one of which shall be filed with the town clerk of the town, and the other with the clerk of the county wherein such town is located, and if nominated by a political party, at least twenty days and not more than thirty days before such town meeting and election is held, or, if independent nominations at least fifteen days and not more than thirty days prior thereto. The ballots prepared by the county clerk shall include the names of all candi- dates nominated for town offices in any such towns. The county elerk shall apportion to and charge the several towns in any of such counties with their respective proportionate shares of the ex- pense of the preparation and distribution of such ballots. Laws 1901, chap. 34, § 1. § 137. Ballots—Ballots for the submission of questions or propositions relating to town affairs shall be prepared and fur- nished at the expense of the town by the clerk thereof, as provided in the election law. Such ballots shall be distributed by the town clerk at the same time and in the same manner as are other ballots to be voted at a general election. Laws 1901, chap. 34, § 2. § 138. Canvass of vote—At the close of the polls at any such biennial town meeting and election in any such town the inspectors of election shall proceed to canvass the votes for the candidates for the several town officers, and for and against all town proposi- tions duly submitted to the voters of such town in the election districts where such meeting and election was held, in the same manner as the votes for other candidates and propositions cast at the general election are canvassed. The inspectors of election shall perform the same duties with respect to the canvass of the 7 97 § 139 TOWN MEETINGS. Cu. 11. Election of officers. vote and the filing of the returns thereof for such town officers, and all other matters pertaining to the determination of the result of the election as is now provided by law, with respect to the canvass and return of the votes cast for other officers elected at. the general election held at the time of the holding of such town meeting and election. The county board of canvassers shall can- vass the votes cast at any such town meeting and election for town officers and propositions voted upon at any such town meeting and election, in the same manner as is provided by law for the canvass of the votes cast at a general election. All provisions of law relating to the canvass of votes cast at a general election by the county board of canvassers, to the correction of clerical errors, the review of the determination by such board of canvassers, and all other matters pertaining to the canvass of the votes cast at a general election, shall be applicable to the canvass of all votes for such town officers and propositions. The county clerk of any such county shall transmit to the clerk of each town therein’ a certified copy of the determination of the county board of canvassers as to the election of each town officer and proposition voted for at the town meeting and election held in such town. The county clerk of any such county shall transmit to each person declared by the board of canvassers thereof to be elected to a town office there- in, a certificate of the determination of such board. Upon the receipt by the town clerk of a certified copy of the certificate of the determination, of the county board of canvassers here- inbefore mentioned, the town clerk and justices of the peace shall meet and appoint in writing the additional inspectors of election as required by law. No list of nominations of candidates. for town offices to be filled at any such biennial town meeting and election, or the result of the official canvass of the votes cast thereat, shall be required to be published. All the provisions of the elec- tion law not inconsistent with the provisions of this act shall apply to and govern town meetings and elections held as provided therein. Laws 1901, chap. 34, § 3. § 139. Election of officers—There shall be elected at the town meeting and election to be held in each town in any such county on the first Tuesday after the first Monday of November in the year nineteen hundred and one, and biennially thereafter: one super- visor, one town clerk, three assessors, one or three commissioners of highways, one collector, one or two overseers of the poor, not 98 CH. IIt. TOWN MEETINGS. §§ 140-141 Accounts and compensation. more than five constables, and two inspectors of election for each election district, all of whom shall hold office for the term of two years, beginning on the first day of January, nineteen hundred and two. There shall also be elected at such town meeting and election and biennially thereafter, two justices of the peace for terms of four years, beginning on the succeeding first day of January. The collectors elected at such town meetings and elec- tions shall enter on the discharge of their duties after their prede- cessors shall have completed the duties of their offices, in respect to the collection of taxes and the return thereof, as now prescribed by law. Laws 1901, chap. 34, § 4. § 140. Accounts of town officers—The supervisor in each one of the towns in any such county shall, on the last Tuesday in December of each year, account with the justices of the peace and town clerk of the town for the disbursement of all moneys re- ceived by him. The town board in each of such towns shall meet on the last Tuesday in December of each year for the purpose of receiving the accounts of the town officers. The provisions of section one hundred and sixty-one of the town law, relating to the first meeting of the town board, shall apply to the meeting so. held in any such town for the receiving of accounts of town offi- cers. - Laws 1901, chap. 34, § 5. § 141. Compensation of supervisors.—The members of the board of supervisors of any such county shall receive an annual salary of two hundred and fifty dollars for all services rendered by them excepting such services as shall be a town charge. Each of such supervisors shall also be entitled to mileage at the rate of eight cents per mile for once going and returning from his residence to the place where the sessions of the board shall be held, by the most usual route for each regular and special session. Each super- visor shall receive for his services in making a copy of the assess- ment roll three cents for each written line for the first one hun- dred lines, two cents per hundred for the second hundred written lines and one cent per line for all written lines in excess of two hundred and one cent for each line of the tax roll actually ex- tended by him. No other compensation, fee, charge, allowance, perquisite or emolument of any kind or nature excepting for services which are by law a town charge, shall be directly or 99 §§ 142-143 TOWN MEETINGS. _CH, Ti. Salary, ete. indirectly charged or received by any supervisor, either as a super- visor or as a member of the board of county canvassers of any such county, and any supervisor who shall charge, receive or vote for any allowance in violation of the provisions of this or the following section shall be deemed guilty of a misdemeanor and on such conviction shall forfeit his office and shall, in addition to the punishment prescribed by law for misdemeanor, be liable to a penalty of two hundred and fifty dollars. Laws 1901, chap. 34, § 6. § 142. Salary of clerk of board of supervisors.—The said board of supervisors of any such county shall during the first fifteen days of the annual session, fix the annual salary of the clerk of said board, which said salary shall not be increased or diminished for the term, and which salary shall be in full for all services of every name and nature which said clerk shall perform for said board of supervisors or for any such county and in full for any and all disbursements and expenses of said clerk, excepting, for such disbursements as are made for necessary supplies for the use of said board of supervisors. Any clerk of said board of supervisors of any such county who shall charge or receive any allowance in violation of the provisions of this section, shall be deemed guilty of a misdemeanor and on such conviction shall for- feit his office and shall, in addition to the punishment prescribed by law for misdemeanor, be liable to a penalty of two hundred and fifty dollars. Laws 1901, chap. 34, § 7. § 143, Effect of statute—Nothing in this act shall be so con- strued so as to prevent the holding of a town meeting or election in any of the towns of any such county on the first Tuesday of March, nineteen hundred and one, as now provided by law. No justice of the peace or collector shall be chosen at any election held in any such town on the first Tuesday of March, nineteen hundred and one, except justices of the peace to fill vacancies. ‘The supervisor and all of the town officers except justices of the peace chosen in any such town on said first Tuesday of March, nineteen hundred and one, or at any time prior to said first Tues- day of March, nineteen hundred and one, shall hold office to and including December thirty-first, nineteen hundred and one, and their several terms of office except justices of the peace shall cease 100 CH. III. TOWN MEETINGS. §§ 144-146 In certain counties, and determine on that day, and their successors shall be chosen as provided in section one of this act. Laws 1901, chap. 34, § 8. § 144. Repeal—All acts and parts of acts inconsistent with the provisions of this act, in so far as they relate to any such county, are hereby repealed. Laws 1901, chap. 34, § 9. § 145. Town meetings, etc., in counties of over 120,000 and less than 130,000 inhabitants—When town meeting to be held.—The town meetings to be held in any county of the state, having a population of more than one hundred and twenty thousand and less than one hundred and thirty thousand inhabitants, according to the federal enumeration next preceding the passage of this act, on the first Tuesday after the first Monday of November in the year nineteen hundred and one, and biennially thereafter, shall be held at the same time and place at which the general election in such towns are held. No person shall be entitled to vote at any such town meeting and general election unless he is registered and entitled to vote at the general election held at the same time that such town meeting is held. All elective town officers shall be elected at such general election in the same manner and on the same ballot as other officers who may be elected thereat. The names of the nominees of each party or independent body for town officers shall be printed in said party’s column or the column for independent nominations, after the names for the nominees for general officers. Certificates of nomination of candidates for town offices in any such towns shall be filed with the clerk of the county, and the time for filing any certificate of nomination shall be the same as is prescribed in the election law for filing other certificates of nominations with a county clerk. The ballots prepared by the county clerk shall include the names of all candidates nominated for town offices in any such towns. If any town propositions or questions may lawfully be voted upon at a town meeting held on general election day, an additional ballot box shall be provided marked “box for town propositions,” in which shall be deposited the ballots cast on town propositions or questions. Laws 1901, chap. 174, § 1. § 146. Ballots—The county clerk shall provide all ballots for the submission of town propositions or questions. The expense 101 § 147 TOWN MEETINGS. Cu. U1. Canvass of votes. of printing and delivering the official ballots, sample ballots and eards of instruction, poll books, tally sheets for inspectors and ballot clerks, and distance markers to be used at a general election in any such town, and of printing the lists of nominations there- for, if the town meeting be held at the same time therewith, shall be apportioned by the county clerk between such town and the county in the proportion of the number of candidates for town offices on such ballots respectively to the whole number of candi- dates thereon and the amount of such expense so apportioned respectively to such town and the county and shall be a charge thereon. The expense of preparing and furnishing the official ballots and sample ballots for the submission of town propo- sitions or questions shall be a charge upon the town for which said ballots are furnished. The county clerk shall also furnish inspectors’ and ballot clerks’ return sheets for making the returns of the election of town officers and of the vote on town proposi- tions or questions, and stationery and supplies which are usually provided by the town clerk for town meetings held at other times than on a general election day. The county clerk of each county not salaried shall be paid by such county a reasonable compensa- tion for his services in carrying out the provisions of this chapter, to be fixed by the board of supervisors of the county. Laws 1901, chap. 174, § 2 § 147. Canvass of vote.—At the close of the polls at any such biennial town meeting and election in any such town the inspec- tors of election shall proceed to canvass the votes for the candi- dates for the several town offices, and for and against all town propositions duly submitted to the voters of such town in the elec- tion districts where such meeting and election was held, in the same manner as the votes for other candidates and propositions east at the general election are canvassed. The inspectors of election shall perform the same duties with respect to the canvass of the vote and the filing of the returns thereof for such town officers, and all other matters pertaining to the determination of the result of the election as is now provided by law, with respect to the canvass and return of the votes cast for other officers elected at the general election held at the time of the holding of such town meeting and election. The county board of canvassers shall canvass the vote cast at any such town meeting and election for town officers and propositions voted upon at any such town meet- 102 CH. It. TOWN MEETINGS. §§ 148-149 In certain counties. ing and election, in the.same manner as is provided by law for the canvass of the votes cast at a general election. All provisions of law relating to the canvass of votes cast at a general election by the county board of canvassers, to the correction of clerical errors, the review of the determination by such board of can- vassers, and all other matters pertaining to the canvass of the votes cast at a general election, shall be applicable to the canvass of all votes for such town officers and propositions. The county elerk of any such county shall transmit to the clerk of each town therein a certified copy of the determination of the county board of canvassers as to the election of each town officer and proposi- tion voted for at the town meeting and election held in such town. The county clerk of any such county shall transmit to each person declared by the board of canvassers thereof to be elected to a town office therein, a certificate of the determination of such board. Upon the receipt by the town clerk of a certified copy of the cer- tificate of the determination, of the county board of canvassers hereinbefore mentioned, the town clerk and the justices of the peace shall meet and appoint in writing the additional inspectors of election as required by law. No list of nominations of candi- dates for town offices to be filled at any such biennial town meet- ing and election, or the result of the official canvass of the votes east thereat shall be required to be published. Laws 1901, chap. 174, § 3. § 148. Repeal, ete——All provisions of the Election Law not inconsistent with this act (above §§ 437, 4388 and 439) shall apply to and govern town meetings and elections as therein provided, and all inconsistent acts and provisions are repealed. Laws 1901, ch. 174, part of § 3 and §§ 4 and 5. § 149. Town meetings in counties having a population of over seventy-one thousand inhabitants and less than seventy-five thousand _ inhabitants.—The next town meeting at which town officers shall be elected in any county of the state having a population of over seventy-one thousand inhabitants and less than seventy-five thou- sand inhabitants, according to the last federal enumeration, shall be held on the first Tuesday after the first Monday in November in the year nineteen hundred and three and biennially thereafter, at the same places as general elections in such towns are held. No, person shall be entitled to vote at any such town meeting or election unless he is registered and entitled to vote at the general 103 §§ 150-151 TOWN MEETINGS. CH. II. Ballots and votes. election held at the same time that such town meeting is held. All elective town officers shall be elected at such general election in the same manner and on the same ballot as other officers who may be elected thereat. Certificates of nomination of candidates for a town office in any such towns shall be in duplicate, one of which shall be filed with the town clerk of the town, and the other with the clerk of the county wherein such town is located, and if nominated by a political party, at least twenty days and not more than thirty days before such town meeting and election is held, or, if independent nominations, at least fifteen days and not more than thirty days prior thereto. The ballots prepared by the county clerk shall include the names of all candidates nomi- nated for town officers in any such towns. The county clerk shall apportion to and charge the several towns in any of such counties with their respective proportionate shares of the expenses of the preparation and distribution of such ballots. Laws of New York, 1902, chap. 239, § 1. § 150. Ballots—Ballots for the submission of questions or propositions relating to town affairs shall be prepared and fur- nished at the expense of the town by the clerk thereof, as pro- vided in the election law. Such ballots shall be distributed by the town clerk at the same time and in the same manner as are other ballots to be voted at a general election. An additional ballot box shall be provided, marked “ box for town propositions,” in which shall be deposited the ballots cast on town propositions or questions. Laws 1902, chap. 239, § 2. § 151. Canvass of vote.—At the close of the polls at any such biennial town meeting and election in any such town the in- spectors of election shall proceed to canvass the votes for the candidates for the several town offices, and for and against all town propositions duly submitted to the voters of such town in the election districts where such meeting and election was held, in the same manner as the votes for other candidates and propo- sitions cast at the general election are canvassed. The inspectors of election shall perform the same duties with respect to the canvass of the vote and the filing of the returns thereof for such town officers, and all other matters pertaining to the determina- tion of the result of the election as is now provided by law, with respect to the canvass of the votes cast at a general election. All 104 CH. III. TOWN MEETINGS. § 152 Election of town officers, ete. provisions of law relating to the canvass of votes cast at a general election by the county board of canvassers, to the correction of clerical errors, the review of the determination by such board of canvassers, and all other matters pertaining to the canvass of the votes cast at a general election, shall be applicable to the canvass of all votes for such town officers and propositions. The county clerk of any such county shall transmit to the clerk of each town therein a certified copy of the determination of the county board of canvassers as to the election of each town officer and proposition voted for at the town meeting and election held in such town. The county clerk of any such county shall trans- mit to each person declared by the board of canvassers thereof to be elected to a town office therein, a certificate of the deter- mination of such board. No list of nominations of candidates for town offices to be filled at any such biennial town meeting and election, or the result of the official canvass of the vote cast thereat, shall be required to be published. All the provisions of the election law not inconsistent with the provisions of this act shall apply to and govern town meetings and elections held as provided herein. Laws 1902, chap. 239, § 3. § 152. Election of town officers—There shall be elected at the town meeting and election to be held in each town in any such county on the first Tuesday after the first Monday of November, in the year nineteen hundred and three, and biennially thereafter,. one supervisor, one town clerk, three assessors, one or three com- missioners of highways, ‘one collector, one or two overseers of the poor and not more than five constables. The persons first elected to the various offices above mentioned shall enter upon the discharge of their duties on the first day of January, nine- teen hundred and four, and serve until and including December thirty-first, nineteen hundred and five. Their successors shall be elected at the biennial election and town meeting held in nine- teen hundred and five and biennially thereafter, for the term of two years commencing on the first day of January, succeeding their election. There shall also be elected at such town meeting and election and biennially thereafter, two justices of the peace for terms of four years, beginning on the succeeding first day of January. The collectors elected at such town meetings and elections shall enter upon the discharge of their duties after their 105 §§ 153-154 TOWN MEETINGS. - CH. 111. In certain counties, etc. predecessors have completed the duties of their offices, in respect to the collection of taxes and returns thereof, as now prescribed by law. Laws 1902, chap 239, § 4. § 153. Town meetings, etc., in counties of over 50,000 and less than 54,000 inhabitants—When town meetings to be held.—The next town meeting at which town officers shall be elected in any county of the state having a population of over fifty thousand inhabitants and less than fifty-four thousand inhabitants, accord- ing to the last federal enumeration, shall be held on the first Tuesday after the first Monday in November in the year nine- teen hundred and four and biennially thereafter, at the same places as general elections in such towns are held. No person shall be entitled to vote at any such town meeting or election unless he is registered and entitled to vote at the general election held at the same time that such town meeting is held. All elective town officers shall be elected at such general election in the same manner and on the same ballot as other officers who may be elected thereat. Certificates of nomination of candidates for a town office in any such towns shall be in duplicate, one of which shall be filed with the town clerk of the town, and the other with the clerk of the county wherein such town is located, and if nomi- nated by a political party, at least twenty days and not more than thirty days before such town meeting and election is held, or, if independent nominations, at least fifteen days and not more than thirty days prior thereto. The ballots prepared by the county clerk shall include the names of all candidates nominated for town officers in any such towns. The county clerk shall apportion to and charge the several towns in any such counties with their respective proportionate shares of the expenses of the preparation and distribution of such ballots. Laws 1903, chap. 266, § 1. § 154, Ballots—Ballots for the submission of questions or propositions relating to town affairs shall be prepared and fur- nished at the expense of the town by the clerk thereof, as provided in the election law. Such ballots shall be distributed by the town clerk at the same time and in the same manner as are other ballots to be voted at a general election. An additional ballot box shall be provided, marked “ box for town propositions,” in which shall be deposited the ballots east on town propositions or questions, Laws 1903, chap. 266, § 2. 106 CH. II. TOWN MEETINGS. §$ 155-156 Canvass of votes. § 155. Canvass of vote.—At the close of the polls of any such biennial town meeting and election in any such town the inspec- tors of election shall proceed, to canvass the votes for the candi- dates for the several town offices, and for and against all town propositions duly submitted to the voters of such town in the elec- tion districts where such meeting and election was held, in the same manner as the votes for other candidates and propositions cast at the general election are canvassed. The inspectors of elec- tion shall perform the same duties with respect to the canvass of the vote and the filing of the returns thereof for such town officers, and all other matters pertaining to the determination of the result of the election as is now provided by law, with respect to the can- vass of the votes cast at a general election. All provisions of law relating to the canvass of votes cast at a general election by the county board of canvassers, to the correction of clerical errors, the review of the determination by such board of canvassers, and all other matters pertaining to the canvass of the votes cast at a general election, shall be applicable to the canvass of all votes for such town officers and propositions. The county clerk of any such ‘county shall transmit to the clerk of each town therein a certified copy of the determination of the county board of canvassers as to the election of each town officer and-proposition voted for at the town meeting and election held in such town. The county clerk © of any such county shall transmit to each person declared by the board of canvassers thereof to be elected to a town office therein, a certificate of the determination of such board. No list of nomi- nations of candidates for town offices to be filled at any such biennial town meeting and election, or the result of the official canvass of the vote cast thereat, shall be required to be published. All the provisions of the election law not inconsistent with the provisions of this act shall applv to and govern town meetings and elections held as provided herein. Laws 1903, chap. 266, § 3. § 156. Election of town officers—There shall be elected at the town meeting and election to be held in each town in any such county on the first Tuesday after the first Monday of November, in the year nineteen hundred and four, and biennially thereafter, one supervisor, one town clerk, three assessors, one or three com- missioners of highways, one collector, one or two overseers of the poor and not more than five constables. The persons first elected 107 § 156 TOWN MEETINGS. CH. III. Election of officers. to the various offices above mentioned shall enter upon the dis- charge of their duties on the first day of January, nineteen hun- dred and five, and serve until and including December thirty-first, nineteen hundred and six. Their successors shall be elected at the biennial election and town meeting held in nineteen hundred and six and biennially thereafter, for the term of two years com- mencing on the first day of January, succeeding their election. There shall also be elected at such town meeting and election and biennially thereafter, two justices of the peace for terms of four years, beginning on the succeeding first day of January. The col- lectors elected at such town meetings and elections shall enter upon the discharge of their duties after their predecessors have completed the duties of their offices, in respect to the collection of taxes and returns thereof, as now prescribed by law. Laws 1903, chap. 266, § 4. 108 $157 158 $159 $160 8161 $162 $163 $164 $165 $189, §190. R191, $166. 167. $168. $169. 170. 8171. $172. $173, 174, $175. ‘$176. $177. $178. $179. 180. $181. 182. 183. $184. ‘$185. 186. ‘8187. $188. CHAPTER FOUR. TOWN BOARDS. Governing board. Constitution and regular meet- ings. Meetings of town board for re- ceiving accounts of town offi- cers. Audit of accounts. Vacancies in town offices. Appointment of temporary board of town auditors. Duties upon alteration of town boundaries. Establishment of disputed town boundaries. Extension of boundaries of vil- lages. Elections. Town house. Erection and control of town house. Lease of building for Justice’s Court. Lock-ups. Acquire lands for monument. Erection of public monuments. Observance of Memorial Day. Furniture and supplies for clerk’s office. Employ attorney. Board of Health. Appointment of town sealer. Appointment of a tree warden. Expenditure of surplus moneys. Disposition of excise moneys. Town boards may borrow, when. When may borrow to pay judg- ments.. Limitation of indebtedness. Cancellation of bonds. Highway Commissioner ” tricts. Stone crushers. Stone for highways. Building and repairing high- ways and bridges. Streets outside city limits. Railroad crossings. Contracts for lighting streets. dis- g192. §193. g194. §195. §196. §197. §198. §199. §200. §201. 202. §203. §204. §205. §206. §207. §208. §209. #8210. §211. 109 Petition for lighting. Notice of filing petition and meeting for action thereon. Assessment and collection of amount of contract. Establishing water district. Contracts for water supply. Acquiring water works. Sewer system. Free baths. Town fire companies. Incorporation of fire, etc., com- panies. Collection and destruction of garbage. Garbage, violation of regula- tions. Assessment and collection of garbage expenses. Life saving apparatus. Unlicensed peddlers. Licenses for hacks, etc., in cer- tain towns. Rules and regulations. Penalties on violations. Summary proceedings for re- covery of penalties. Fine and imprisonment in de- fault of payment. . Exhibitions, etc., on fair grounds, exempt from license. . Hawking or peddling without license. . Issuance of license. . Penalties. . Unlawful hawking or peddling or refusal to produce license. . Niagara and Orleans counties exempted. . Peddling and hawking farm produce. . Close seasons established in town. . Fees of magistrates and peace officers. . License to junk dealers, . Persons disqualified. §§ 157-159 TOWN BOARDS. Cu. rv. Meetings, ete. §223. Statements by vendor on pur- §225. Penalties. chasing metal. §226. Consent to hospitals for tuber- §224. Retention of goods. culosis. § 157. Each town is a municipal corporation, and the business of the town must be transacted by its corporate officers who con- stitute the governing board or town board. The supervisor, town clerk and justices of the peace, or any two of such justices, con- stitute the town board. Adee v. Arnow, 91 Hun, 329; Municipal Law, § 1; Town Law, § 160. See also next section. § 158. Constitution and regular meetings of the town board.— The supervisor, town clerk, and the justices of the peace, or any two of such justices, shall constitute the town board in each town, and shall hold at least two meetings annually, at the office of the town clerk, as follows: one on the Tuesday preceding the biennial town meeting, and on the corresponding date in each alternate year except that in towns where biennial town meetings are held at the time of a general election such meeting shall be held on the 28th day of December in each vear, unless such day is Sunday, in which case such meeting shall be held on the preceding dav, and the other on the Thursday next preceding the annual meeting of the board of supervisors. Town Law, § 160, as am’d by Laws 1897, chap. 481; Laws 1898, chap. 363, and Laws 1904, chap. 57. Town boards consist of supervisor, town clerk and justice of the peace or any two of such justices. People ex rel. Hovey v. Leavenworth, 90 Hun, 48; People ex rel. Eas- wicker v. Dillon, 38 A. D. 539; People ex rel. Coon v. Wood, 35 St. Rep. 840. Town board is governing board and the supervisor has no greater power as a member than any other member. Adee vy. Arnow, 91 Hun, 329. See also §§ 681, 708, post. § 159. Meeting of town board for receiving accounts of town officers—At a meeting of the town board held on the Tuesday preceding the biennial town meeting and on the corresponding date in each alternate year, or on the third Tuesday of December in each year, all town officers who receive or disburse any moneys of the town, shall account with the board for all such moneys re- ceived and disbursed by them by virtue of their office, and produce all receipts, orders and vouchers which they may have respecting the same, but no member of the board shall sit as a member of 110 CH. Iv. TOWN BOARDS. §§ 160-164 Accounts, duties, ete. the board when any account in which he is interested is being audited by the board. The board shall make a statement of such accounts, and append thereto -a certificate signed by at least a majority of them, showing the state of the accounts of each officer at the date of the certificate, which statement, certificate, receipts, orders and vouchers shall each be filed with the town clerk of the town, within three days thereafter, and be open to public inspec- tion during the office hours of such town clerk. Town Law, § 161, am’d by Law 1902, chap. 259. Accounts of town officers to be audited at first meeting. People ex rel. Myers v. Barnes, 114 N. Y. 317. If a board of town auditors exists such account should be presented to such board. People ex rel. Bechtel v. Welbrook, 27 Hun, 598. Each item of accounts to be audited. People ex rel. Thurston v. Town Auditors, 82 N. Y. 80. § 160. Audit of accounts——Duties and powers of town board when acting as a board of audit. See chap. Town Audits, §§ 704-772. § 161. Vacancies in town offices—Town board may fill by ap- pointment all vacancies in town offices. Town Law, § 65, as am’d by Laws 1897, chap. 481; ante, § 529. § 162. Appointment of temporary board of town auditors.— The town board of a town in which the electors shall determine to elect a board of town auditors, or a majority of them, shall within sixty days after the town meeting, where it was so determined, appoint in writing, under their hands and seals, three persons having the prescribed qualifications to be town auditors of the town until the next annual town meeting, and shall immediately cause such appointment to be filed with the town clerk. Town Law, § 175; ante, § 736. § 163. Duties upon alteration of town boundaries.—Joint meet-. ings of town boards of two or more towns to carry into effect pro- visions relating to alteration of town boundaries. Town Law, §§ 3, 4, ante, §§ 353, 354. Town Law, § 5; ante, § 355. § 164. Establishment of disputed town boundaries—Notice of intention to apply to the board of supervisors to establish and 111 $§ 165-167 TOWN BOARDS. Cu. 1v. Boundaries, elections, ete. define a boundary line between two or more towns of the county, particularly describing the same, and the line as proposed to be acted upon by such board, signed by a majority of the members of the town board of some one of the towns to be affected thereby, shall be published for four consecutive weeks next preceding the meeting of the board of supervisors at which the application is to be presented, in three newspapers published in the county, in, or nearest to such towns, if so many, otherwise in all the newspapers published in the county as often as once a week. A copy of such notice shall also be served personally at least fifteen days before the meeting of such board of supervisors, on the supervisor and town clerk of each of the other towns to be affected thereby. County Law, § 36; see §§ 130, 352. § 165. Extension of boundaries of village—A petition for the annexation of territory not in a city or village to an adjoining village, must be accompanied by the written consent of a majority of the town board of the town in which such territory is situated residing outside the village. Village Law, § 326; see § 625, post. § 166. Elections —Creation, division and alteration of election districts. Election Law, § 8, as am’d by Laws 1900, chap. 648; Laws 1901, chap. 95; Laws 1903, chap. 644; Laws 1906, chap. 570. Maps and certificates of boundaries of election districts. Election Law, § 9, am’d by Laws 1906, chap. 642. Appointment of inspectors of election. Election Law, § 13, as am’d by Laws 1898, chap. 335; Laws 1901, chap. 536. Adoption of voting machine for use at elections. Election Law, § 163, added by Laws 1899, chap. 466, as am’d by Laws 1901, chap. 530; see § 405. Designation of places for registry and voting. Election Law, § 10, as am’d by Laws 1897, chap. 379; Laws 1901, chap. 99; Laws 1906, chap. 259. See Elections, chap. 30. § 167. Town house.—The electors of any town in which there shall not be a town house, at any biennial town meeting, or at a special town meeting lawfully called by the town clerk, may vote by ballot any sum of money for the purchase: of a site and 112 Cui. TOWN BOARDS. § 168 Town house. the building of a town house, or for the purpose of contributing to the erection of a building for the joint use of the town and of an incorporated village within its limits. An elector shall not be entitled to vote upon a proposition submitted for the purposes of this section, unless he or his wife is the owner of property in the town assessed upon the last preceding assessment roll thereof. A special town meeting shall not be called under this section within one year from the meeting at which a proposition for the purposes specified herein has been submitted. If such sum is not raised by tax in one instalment the town board of such town may borrow the sum necessary to purchase such site and build such house by the issue of bonds to be signed by the supervisor and attested by the town clerk. Such bonds shall become due within twenty years from date of issue, and unless the whole amount of the indebted- ness represented thereby is to be paid within five years from their date, they shall be so issued as to provide for the payment of the indebtedness in equal annual instalments, the first of which shall be payable not more than five years from their date. They shall bear interest at a rate not exceeding five per centum per annum and shall be sold at not less than their par value. They shall be sold on sealed proposals or at public auction upon notice published in a paper printed in the town, if any, also in such other papers as may be designated by the town board and posted in at least five public places in the town, at least ten days before the sale, to the person who will take them at the lowest rate of interest. Such bonds shall be consecutively numbered from one to the highest number issued, and the town clerk shall keep a record of the number of each bond, its date, amount, rate of interest when and where payable, and the purchaser thereof or person to whom they are issued. The board of supervisors of the county may cause the sum so voted or the amount of any bonds issued for such pur- pose to be collected with the other expenses of the town. Town Law, § 190, as am’d by Laws 1899, chap. 531; Laws 1900, chap. 295 ; Laws 1901, chap. 598. See § 373 ante. § 168. Erection and control of town house.—Sites shall be pur- chased and houses erected by the town board in the name of the town, and shall be controlled by the town board; and the electors may, from time to time, vote such sum of money as may be neces- sary to keep any town-house in repair and insured, except where the building is to be erected within the limits of an incorporated village and the town is to contribute but a part of the expense of 8 113 $§ 169-170 TOWN BOARDS. CH. Iv. Justice’s court and lock-ups. erecting the building, in which case the town board and the board of trustees of the village shall agree upon the terms and conditions of the use, management, control and repair of the portions of the town-house for town and village purposes respectively. Town Law, § 191. As to condemnation of real property therefor, See Municipal Law, § 22, post, § 752. Insurance of, See ld., § 23, post, § 751. Leasing of, to Grand Army posts, See Id., § 26; post, § 1142. § 169. Lease of building for justice’s court—The town boards of any town in a county adjoining a city of the first class may from time to time lease buildings or parts of buildings in any portion of said town for the use of justices of the peace of said town to hold court therein. That there shall not be leased for the purposes set forth in sec- tion one of this act more than one building for each justice of the peace in said town. Laws of 1900, chap. 234. § 170. Lock-ups.—The electors of each town, upon the applica- tion of ten freeholders of the town, may, by ballot at their annual town meeting, direct the erection of one or more houses of deten- tion or lock-ups, for the detention of persons committed by the magistrates thereof, and direct such sums to be raised in their town by tax, for the expense of building, or of maintaining the same, as they may deem necessary. In case any town has no house of detention or lock-up, the town board of such town may lease a house of detention or lock-up located either in said town or an adjoining town, for a term not exceeding five years at a time. Such houses of detention, or lock-ups, may be used for the purpose of temporarily keeping and confining all persons arrested by any constable or officer in the town prior to trial or examination, or committed by any magistrate of the town pending trial or examina- - tion before such magistrate, or after commitment to a county jail by a magistrate, when immediate removal to the county jail cannot be made, and only until he can be conveniently removed to such jail. Town Law, § 192, as am’d chap. 68, Laws 1904. 114 CH. Iv. : TOWN BOARDS. §§ 171-174 Public monuments and Decoration day. § 171. Acquisition of lands for monument.—The governing board of a town may acquire not to exceed three acres of land for the erection: of a soldiers’ monument, or a monument or other structure as a memorial of some distinguishing or important event in the history of the State or nation, and for laying out such lands as a public park or square, if the county judge or a justice of the supreme court of the district in which such memorial is to be erected shall give his written approval of the acquisition of such lands for such purpose. Municipal Law, § 25; post, § 1139. § 172. Erection of public monuments.—All moneys expended by any town for the purpose of erecting a public monument within such town, in memory of the soldiers of such town, or in commem- oration of any public person or event, shall be expended under the direction of the supervisor, town clerk, and justices of peace of such town, or a majority of them, or by a commissioner or com- missioners for that purpose appointed by such town officers, or by a majority of them. Laws 1869, chap. 855, § 4, as am’d by Laws 1892, chap. 23; post, § 1140. Laws 1892, chap. 686; Repeals, Laws 1869, chap. 855. The amendment to Laws 1869, chap. 855, i.e., Laws 1892, chap. 23, went into effect Feb. 11, 1892; the repealing law, i.e., Laws 1892, chap. 686, went into effect May 18, 1892. § 173. Observation of Memorial or Decoration day.—Town boards of any town may vote any sum of money not exceeding fifty dollars in any year, or in towns of over five thousand inhabi- tants, according to the last preceding State enumeration, in which are maintained two or more posts of the Grand Army of the Re- public, a sum not exceeding one hundred dollars in any year, to defray the expenses of properly observing Memorial or Decora- tion day. Such money shall be paid to the supervisor of the town and disbursed by him in such manner as the town board of such town may direct, but if there be a post of the Grand Army in the town, such post may direct the manner and extent of such ob- servance. Laws 1890, chap. 233, § 1, as am’d by Laws 1899, chap. 679; Laws 1901, chap. 87; see post, § 1159. § 174. Furniture and supplies for clerk’s office.—The town clerk of any town may, with the consent of the town board of his town, 115 §§ 175-178 TOWN BOARDS. CH. Iv. Attorney, sealer, tree warden. purchase or furnish for the town clerk’s office all necessary bound blank books for the entering and keeping of the records of his town, and also necessary book and office cases, tables and other furniture for the use and convenience of the office and the safe- keeping of the books and papers of the town, and the expense thereof shall be a town charge, to be audited and paid as other town charges. Town Law, § 85. § 175. Attorney, employment of—The town board alone has authority to retain counsel to prosecute or defend an action in which the town is concerned, and the supervisor alone cannot do so, except in case of actions for the recovery of penalties in its behalf. Adee v. Arnow, 91 Hun, 329; 72 St. Rep. 293. The governing board of the town is the town board. The functions of a governing board of a town must be the government of the town. . . . It is highly essential to the interests of a town that all questions respecting litigation should be determined by a governing board. It may or may not be for the interests of « town to prosecute or defend suits, and the deter- mination of such questions requires the exercise of judgment and discretion. The governing board jis constituted for all such purposes and their power should not be limited or restricted by construction. People v. Board, 74 N, Y. 310; People v. Wood, 12 N. Y. Supp. 436. The employment of a member of the town board as its attorney is illegal. Beebe v. Supervisors, 64 Hun, 377; 46 St. Rep. 222, and cases cited, For liability for services of attorneys see Matter of Ryan, 6 Misc. 478; Myers v. Barnes, 114 N. Y. 317. § 176. Board of health. The local board of health of towns consists of a town board, and another citizen, of full age, annu- ally appointed by the town board at a meeting thereof after each annual town meeting for a term of one year, from and after such town meeting and until his successor is appointed. Public Health Law, § 20, as am’d by Laws 1897, chap. 282; Laws 1903, chap. 383; Laws 1906, chap. 253. See chap. on Local Boards Health. § 177. Appointment of town sealer.—There shall be a sealer of weights and measures in each town to be appointed by the town board, and holding office during its pleasure. Domestic Commerce Law, art. 1, § 14. See chap. Weights and Measures. § 178. Tree warden: protection of shade trees: appropriation. — Twenty-five or more persons residing in any town and assessed CH. Iv. TOWN BOARDS. 8§ 179-181 Expenditure of money. upon the last preceding assessment roll thereof may file with the town clerk a petition for the appointment of a tree warden in such town. Within thirty days after the filing of such petition, the town board may appoint a tree warden to serve for one year from the date of such appointment. He shall receive a reasonable compensation for his services to be fixed by the town board. He shall have the full care and control of all public shade trees in the town, and shall prosecute complaints for malicious injury to, or unlawful acts concerning, public shade trees. He shall have charge of the. expenditure of any public money appropriated or granted for setting out shade trees in the town. A town board of a town in which a tree warden is appointed may, by resolution, appropriate annually not exceeding two hundred dollars, to be known as the shade tree fund, and which shall be used and ex- pended by the tree warden for the setting out and preservation of shade trees along the highways in such town. Town Law, § 45, added by Laws 1905, chap. 502. § 179. Expenditure of surplus moneys.—The supervisor, town clerk and justices of the peace or a majority thereof in any town in this State, may expend any surplus moneys for which no pro- vision for expenditure is made, belonging to said town, for the purposes of redemption of outstanding bonds or for improvements in said town. Laws 1891, chap. 164, § 1. § 180. Excise moneys, how disposed of.—All excise moneys shall be disposed of as directed by the town board of the town in which such moneys are paid, except in those counties where the support of the poor is a county charge, in which case such moneys shall be paid into the county treasury, subject to the control of the board of supervisors. Town Law, § 181. § 181. Town boards may borrow, when—Whenever a town meeting shall vote a special appropriation of money in the sum of five hundred dollars or more, or an appropriation for highway purposes or for the support of the poor during the current year, to be levied upon the taxable property of the town, the town board shall have power to borrow the sum so appropriated upon the faith and credit of the town, and to issue theréfor a certificate or certificates of indebtedness, bearing interest and payable at such 117 § 182 TOWN BOARDS. Cu. Iv. J udgments. date or dates as may be fixed by said board, and the proceeds of such loan shall be placed to the credit of the public officers charged by law with the expenditure of said moneys. A statement of the amount maturing on such certificate of indebtedness shall be cer- tified by the town board at its second meeting and delivered to the supervisor of the town, to be by him presented to the board of supervisors of his county at its annual meeting, and the said board of supervisors shall cause the amount specified in such certified statement to be levied and raised upon the taxable property of the town in the same manner as they are directed to levy and raise other town charges. ‘Town Law, § 184, added by chap. 84, Laws 1897. See also, §§ 505, 743, post. As a rule a town or its officers have no right to incur debts, to borrow moneys or to issue bonds, notes or other obligations, even if a town meeting so authorizes them to do, unless a statute confers such power, Tlfe policy of the law is that the towns shall “ pay as they go,” that the expenses incurred shall be met by taxation of those who incur them and not be left for a future generation to pay. 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 official 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 individually, 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.” See Wells v. Town of Salina, 119 N. Y. 280, Board of Supervisors may authorize town board to borrow money. See County Laws, 12 subd. 6. § 182. When money may be borrowed to pay judgments.— Whenever a final judgment recovered against a town exceeds one thousand dollars, the town board of such town may borrow the sum'necessary to pay such judgment by the issue of bonds to be signed by the supervisor and attested by the town clerk. Such bonds shall become due within twenty years from date of issue, and unless the whole amount of the indebtedness represented thereby is to be paid within five years from their date, they shall be so issued as to provide for the payment of the indebtedness in equal annual installments, the first of which shall be payable not more than five years from their date. They shall bear interest 118 CH. Iv. TOWN BOARDS. §§ 183-186 Indebtedness, bonds, ete. at a rate not exceeding five per centum per annum, and shall be sold for not less than their par value. They shall be sold on sealed proposals or at public auction upon notice published in a paper printed in the town, if any, and also in such other papers as may be designated by the town board, and posted in at least five public places in the town, at least ten days before the sale, to the person who will take them at the lowest rate of interest. Such bonds shall be consecutively numbered from one to the high- est number issued and the town clerk shall keep a record of the number of each bond, its date, amount, rate of interest, when and. where payable, and the purchaser thereof or the person to’ whom they are issued, Laws 1899, chap. 57. § 183, Limitation of indebtedness——No town including a por- tion of the Adirondack park shall hereafter contract any debt or debts, which shall exceed the sum of three thousand dollars, ex- cept upon the duly verified petition of the owners of at least sixty-five per centum of the taxable real property therein, as such real property appears on the last preceding completed assessment roll of such town. For the purposes of this act, the consent of the comptroller shall be deemed to be the consent of the state. This section shall not apply to debts contracted for the purpose of retiring or paying any existing indebtedness pursuant to law. Town Law, § 215, added by Laws 1904, chap. 436. § 184. Cancellation of bonds——All town bonds and coupons thereof paid, shall be cancelled by the town board of the town, at a meeting thereof to be held for that purpose, within ten days previous to the annual town meeting; and a record thereof shall be filed, signed by the board in the office of the clerk of the town. Town Law, § 214. See Municipal Debts. § 185. Highway commissioner districts.—When a town has de- termined upon having three commissioners of highways, the town board may at a regular meeting thereof divide the town into three highway commissioner districts, and assign one of such districts to each commissioner of highways. Highway Law, § 25, added by Laws 1898, chap. 127; see § 256, ante. § 186. Stone crushers.—The town board and highway commis- sioners may, when authorized by majority vote of the electors, 119 §§ 187-189 TOWN BOARDS. Cu. Iv. Highways. purchase a machine for crushing stone to be used under the direc- tion of the highway commissioners for the improvement of the highways. Highway Law, § 7; see §§ 1410, 1434. § 187. Stone for highways——The highway commissioners and town board of any town of one thousand or less inhabitants, ad- joining a city having not less than thirty-five thousand inhabitants, may, upon being authorized by a majority vote of the electors, expend a sum not exceeding twenty thousand dollars, in addition to the sum authorized by section seven of the highway law, for the purpose of purchasing stone, and quarrying, breaking, crush- ing and spreading the same upon the highways of the town. The town board may issue town bonds which shall be sold by the super- visor of the town after advertisement, and moneys received shall be disbursed by him on orders drawn only by the authority of the town board, signed by the supervisor and countersigned by the town clerk. Laws 1895, chap. 499, §§ 1, 2; see § 1434. § 188. Building and repairing highways and bridges—The board of supervisors, may, upon the written request of the high- way commissioners and town board of the town, authorize the town to construct, build, repair, or discontinue any highway or bridge therein or upon its borders, or purchase roads or toll bridges, and to borrow such sums of money for, and on the credit of such town as may be necessary for such purposes. County Law, § 69, as am’d by Laws 1900, as am’d chap. 469, Laws 1903; see § 172. § 189. Streets outside of city limits—When any territory in a county adjoining an incorporated city of one hundred thousand inhabitants has been mapped into streets and avenues pursuant to law, the board of supervisors may authorize the establishment of a plan for the grade of such streets and avenues, laying out, open- ing, grading, constructing, closing and change of line of any one or more of them, but the power conferred upon the board of super- visors to lay out, open, grade, construct and change the line of -such streets or avenues, shall only be exercised on the petition of the property owners, who own more than one-half of the frontage of any such street or avenue, or on the certificate of the town board and highway commissioners of the town that the saine is in their 120 CH. IV TOWN BOARDS. 8§ 190-191 Highways. judgment proper and necessary for the public interest. Before making such certificate, the town board and commissioners of high- ways shall give ten days’. notice by publication and posting, of the time and place at which they will meet to consider the same; at which meeting the public and all persons interested may appear and be heard in relation thereto. County Law, § 71. See, also, Laws 1875, chap. 482, subd. 9, as am’d by Laws 1892, chap. 289; see § 176. § 190. Railroad crossings—The town board of any town within which a street, avenue or highway crosses or is crossed by a steam surface railroad at grade, * * * may bring their peti- tion in writing to the state board of railroad commissioners, therein alleging that public safety requires an alteration in the manner of such crossing, its approaches, the method of crossing, the location of the highway or crossing, the closing and discontinuance of a highway crossing and the diversion of travel thereon to another highway or crossing, or if not practicable to change such crossing from grade or to close or to discontinue the same, the opening of an additional crossing for the partial diversion of travel from the grade crossing, and praying that the same may be ordered. Railroad Law, part of § 62, as am’d by Laws 1899, chap. 359. See §§ 218-220. § 191. Contracts for lighting streets—It shall be lawful for the town board of any town in this state to contract for the lighting of the streets, avenues, highways, public places and public build- ings therein, outside of the corporate limits of any incorporated village in said town, upon such terms and for such time or period not exceeding ten years, as the town board may deem proper or expedient, and for the payment of the expenses thereof may es- tablish one or more lamps or lighting districts therein. It shall be lawful for the town boards of two or more adjoining towns in this state whenever a petition for the establishment of a lamp or lighting district shall cover territory lying in two or more adjoin- ing towns in this state, to contract for the lighting of the streets, avenues, highways, public places and public buildings therein, out- side of the corporate limits of any incorporated village in said town upon such terms and for such time, or period not exceeding ten years, as the town boards of two or more adjoining towns in joint session assembled may deem proper or expedient and for the payment of the expenses thereof. Laws 1892, chap. 255, § 1, as amended by Laws 1896, chap. 309. 121 §$§ 192-194 TOWN BOARDS. — CH. Iv. Lighting. § 192. Petition for lighting —No such contract shall be made unless a petition for such lighting, signed by a majority of the taxpayers of such lamp or lighting district shall be filed with the town clerk of said town thirty days before the contract is made, but in the county of Nassau no such contract shall be made unless the petition for such lighting signed by a majority of the resident taxpayers in such lamp or lighting district, unless it be a renewal or extension of such a contract. Laws 1892, chap. 255, § 2, as am’d by Laws 1893, chap. 79; Laws 1898, chap. 669; Laws 1899, chap. 492; Laws 1900, chap. 692. § 193. Notice of filing petition; meeting for action thereon.— The town board, or if such district shall lie in two or more ad- joining towns, then the town boards of each such town shall cause notice of the same to be published for one week in one or more of the newspapers published in such town or towns, or if no news- paper be published in such town or towns, then by posting said notice in at least six public and conspicuous places in said district of the filing of said petition, and the time and place when the same will be acted upon by said town board, or if such lighting district lies in two or more adjoining towns, then when the same will be acted upon at a joint meeting of the town boards of such towns, to be held in the territory where such district is to be created. Laws 1892, chap. 255, § 3, as amended by Laws 1896, chap. 309. § 194. Assessment and collection of amount of contract.—The amount of any contract that may be entered into pursuant to the provisions of this act, shall be assessed, levied and collected upon taxable property in said town or district in the same manner, at the same time, and by the same officers as the town taxes, charges or expenses of said town are now assessed, levied and collected, and the same shall be paid over by the supervisor to the corpora- tion, company, person or persons furnishing or supplying said light. If the town boards of two or more adjoining towns shall, in joint session, establish a lamp or lighting district in two or more adjoining towns, they shall determine the relative proportion of the expense of such lighting which shall be borne by each of said towns, and the amount of such expense shall be assessed and levied on the taxable property in such lighting district in each of said towns, and collected in the same manner and at the same time, and by the same officers as the town taxes or charges or expenses of the town in which said district is located are now 122 CH. Iv. TOWN BOARDS. §§ 195-199 Water supply. assessed, levied and collected, and such relative expense shall be paid over by the supervisor of each of said towns to the corpora- tion, company, person or persons furnishing or supplying said light. Laws 1892, chap. 255, § 4, as am’d by Laws 1896, chap. 309. § 195. Establishing water district—The town board is author- ized, on petition of a majority of resident owners of taxable real estate in the proposed district, to establish a water district outside every incorporated village or city and wholly within such town: Laws 1900, chap. 451, as am’d by Laws 1901, chap. 471. See, also, Town Law, § 188, added by Laws 1899, chap 68; Village Law, § 234, as am’d by Laws 1899, chap. 82. Bonds for the construction of a water system in a water dis- trict, established by the town board, shall be issued by the board. Laws 1900, chap. 451, §§ 6, 7. See § 816. § 196. Contracts for water supply.—If the mains of village waterworks, are or shall be laid, into or through a town or a fire district in an incorporated village, the board of water commis- sioners of the village may contract with the town board on behalf of the town or water supply district, or the fire commissioners of a fire district, to furnish water for the extinguishment of fires -or for sanitary or other public purposes. , Village Law, part of § 234. See §§ 628, 840. § 197, Acquisition of waterworks.—Powers and duties of the town board in proceeding to acquire the works, franchises and property of any waterworks company with which the town has a contract for supplying the town, or any portion thereof, with water. Laws 1898, chap. 554. See § 826. § 198. Sewer system.—The town board of any town, on the petition of a majority of the owners of real property in the pro- posed district, may establish a sewer district, and may appoint three taxpayers therein as sewer commissioners. Laws 1901, chap. 348. See § 841. $ 199. Free baths.—Any city, village or town having less than fifty thousand inhabitants may establish and maintain free public baths, and any city, village or town may loan its credit or may 123 § 200 TOWN BOARDS. CH. Iv. Fire companies. appropriate its funds for the purpose of establishing such free publie baths. Laws 1892, chap. 473, § 1, as am’d by Laws 1895, chap. 351. § 200. Town fire companies—The town board of any town may appoint in writing, any number of inhabitants of their town, which they may deem necessary, to be a fire company for the ex- tinguishment of fires in their town; but no such company, as herein provided, shall be formed in any incorporated city or village. Each fire company, thus formed, shall choose a captain and clerk thereof, and may establish such by-laws and regula- tions as may be necessary to enforce the performance by such firemen, of their duty, and may impose such penalties, not exceed- ing five dollars for each offense, as may be necessary for that pur- pose. Such penalties may be collected by and in the name of the captains, in any court having cognizance thereof, and, when collected, shall be expended by the companies for the repair and preservation of their engines and apparatus for the extinguish- ment of fires. All vacancies which may, at any time, happen in such companies by death, resignation or otherwise, shall, from time to time, be filled by the town board. The electors of any highway district, or water supply district, in which any town fire company shall have their headquarters, at a special meeting law- fully called by the town clerk, who is hereby authorized to call such special meeting may vote, bv ballot, a sum of money, not ¢x- ceeding four thousand dollars, for the purchase of a fire engine and appartus for the extinguishment of fires, and for the pur- chase or lease of suitable buildings and grounds for keeping and storing such fire engine and apparatus for the extinguishment of fires, and other property of said highwav district or water supply district. And whenever said electors shall so vote said money for the purchase of a fire engine and apparatus for the extinguishment of fires, and for the purchase or lease of suitable buildings and grounds for keeping and storing such fire engine and apparatus for the extinguishment of fires, and other property of said highway district or water supply district, the commissioners of highways may, with the written consent and approval of the town board, contract for and purchase for such district a good and sufficient fire engine and apparatus for the extinguishment of fires, and may contract for and purchase or lease for such district, suitable buildings and grounds for keeping and storing such fire engine 124 CU. Iv, TOWN BOARDS. §§ 201-202 Fire companies and garbage. and apparatus for the extinguishment of fires, and other prop- erty of said district at a price not to exceed the sum so voted, which engine and apparatus for the extinguishment of fires and buildings and grounds shall be the property of said highway district or water supply district, but may be used and cared for by such fire company. The purchase price of said fire engine and ‘apparatus or other apparatus for the extinguishment of fires, and buildings and grounds shall be assessed and levied upon the prop- erty of said district and collected in the same manner as other town charges are assessed, levied and collected, except that the amount thereof shall be put in a separate column upon the tax roll, and the board of supervisors of the county shall cause the sum, as certified by the town board, to be levied upon the taxable property of such highway district or water supply district. Town Law, § 171, as am’d by Laws 1906, chap. 373. The board of supervisors is authorized to establish fire districts outside of incorporated villages or cities. County Law, § 37, as am’d by Laws 1897, chap. 329; Laws 1903, chap. 196. See § 131, ante. § 201. Incorporation of fire companies. ete—Ten or more per- sons may become a fire hose protective or hook and ladder cor- poration by filling the proper certificate for such incorporation ; there must be annexed to such certificate a certified copy of the resolution of the board of Trustees of the village or of the town board of the town in which the corporation proposes to act giving consent to such incorporation. Membership Corporation Law, § 65. § 202. Collection and destruction of garbage— * * * Within any town having over ten thousand inhabitants or within any district in any such town established by the town board of such town, it shall be lawful for the town board of such town, to provide for the collection of and to cause to be consumed by fire or heat and to prohibit the throwing, casting or deposit in any body or stream of water, or upon any ash heap or other place than such as may be provided by them within such * * * town or district, any animal or vegetable refuse, dead animal, carrion, offal, swill or garbage. And it shall be lawful for the town board of any such town * * * to contract for the collection and for the consumption by heat or fire, of any such refuse or other afore- 125 §§ 203-205 TOWN BOARDS. CH. Iv. Garbage and life-saving apparatus. said matter, or for the purchase, maintenance and operation of any appliances for the collection and consumption thereof. Laws 1894, chap. 666, § 1. § 203. Garbage—Violation of regulations—Any person offend- ing against any such provision as aforesaid made by any such town board * * * for the collection, or for the prohibition of the throwing, casting or deposit of any such refuse or other aforesaid matter shall be deemed guilty of a misdemeanor. Laws 1894, chap. 666, § 2. § 204. Garbage—Assessment and collection of expenses.—Any expense incurred in any town, or in any district in any town, pursuant to the provisions of this act shall be levied, assessed, and collected upon the taxable property of the town or district as to which the same is incurred, in the same manner, at the same time and by the same officers as the town taxes, charges or expenses of such town are assessed, levied and collected, and shall be paid over to the supervisor of such town, and by him applied to the payment of such expense. Laws 1894, chap. 666, § 3. § 205. Life-saving apparatu.— * * * The town board of any town in this state, may upon application of ten or more taxpayers furnish, erect and locate such life-saving apparatus, ap- pliances and paraphernalia, and do all things necessary for the practical operating of the same as they may deem advisable, along the shores or banks of any streams, rivers or waters within their respective boundaries. Al] life-saving apparatus, appliances and paraphernalia furnished and erected as by this act provided shall be under the supervision and charge of the * * * town board so directing the furnishing and erecting of the same, which shall be invested with the power to make such rules and regulations as they may deem proper for the proper maintenance, care and oper- ating of the same, and for the improving, altering or changing of the same at any time when in their judgment they deem it in the interest of their * * * localities so to do. The cost and expense of the furnishing, erecting, care and operating of the ap- paratus, appliances and paraphernalia as by this act provided shall be paid in like manner as other debts and obligations of the aoe town furnishing, erecting, maintaining and operating the same. Laws 1900, chap. 342. CH. Iv. TOWN BOARDS. §§ 206-209: Peddlers, ete § 206. Unlicensed Peddlers—A person who is found trading as a peddler without a license, or contrary to the terms of his license, or who refuses to produce his license on demand of any officer or citizen is guilty of a misdemeanor. Penal Code, § 384e. § 207. Licensing hacks, vendors, shows, ete.—The supervisor, justices of the peace and town clerk of any town having a popu- lation as shown by the last federal or state enumeration, of more than three thousand inhabitants residing outside of an incorpo- rated city or village, are hereby authorized and empowered to license and regulate all public hacks, vehicles, venders, shows, con- certs and public amusements in such town, outside of an incorpo- rated city or village, and to fix the fee to be paid for the persons so licensed to said officers, which moneys so collected shall be paid over to the supervisor of such town within thirty days after the receipt of the same, and the said supervisor shall pay the same over to the commissioners of highways of such town, to be applied. to the necessary repairs of the roads and highways of such town, after deducting the necessary expenses for carrying out the pro- visions of this act. | Laws 1890, chap. 332, § 1. § 208. Rules and Regulations—The said officers shall have power to make and establish such rules, regulations and ordinances not inconsistent with the laws of this state, as they may deem necessary for the proper regulation of such hacks, vehicles, venders, shows, concerts and public amusements. Such rules, regulations and ordinances shall be posted in at least ten public places in such town. Laws 1890, chap. 332, § 2. § 209. Penalties for violations.—Said officers shall have power to and may prescribe the penalty for a violation of any rule, regu- lation or ordinance which they may establish, which penalty shall be recovered in the manner hereinafter prescribed, and when re- covered shall be paid over to the supervisor of such town within thirty days after the receipt of the same, and said supervisor shall pay over such moneys so received to the same parties as the fees received for licenses are hereinbefore provided for. Such penalty shall in no case exceed the sum of twenty-five dollars. Laws 1890, chap. 332, § 3. 127. §§ 210-213 TOWN BOARDS. Cu. Iv. Fines and penalties. § 210. Summary proceedings for recovery of penalties—.\]] persons violating any rule, regulation or ordinance established by said officers may be proceeded against summarily before any justice of the peace of such town, such proceedings to be com- menced by warrant upon proper proof and shall be continued and conducted in the same manner as criminal proceedings are now conducted in cases triable before such justices or either of them as a court of special sessions, but all persons charged with such offense shall have the right to waive an examination or to elect to go before any higher court or tribunal. Laws 1890, chap. 332, § 4. § 211. Fine and imprisonment in default of payment.—Such justices shall have authority to fine any person offending as afore- said, a sum equal to the penalty prescribed by the ordinances and mav sentence such person, in default of payment, to be confined in the county jail for a period not exceeding ten days and not ex- ceeding the penalty prescribed as aforesaid, and all laws relating to trials by courts of special sessions in such town not inconsistent herewith in the proceedings hereby authorized, the offense shall be deemed to be sufficiently described by stating the ordinance and the section thereof claimed to be violated. Laws 1890, chap. 332, § 5. § 212. Exhibitions and- entertainments on fair grounds to be exempt from license.—The provisions of any special or local law or municipal ordinance, requiring the payment of a license fee for exhibitions or entertainments, shall not apply to any exhibition or entertainment held on the grounds of a town or county fair association, if the association derives a pecuniary profit from such exhibition or entertainment by the lease of its grounds for such purpose, or otherwise. Membership Corporations Law, § 146a, added by Laws 1903, chap, 275. § 213. Hawking and peddling without license.x—Thce town board of any town may, by resolution, prohibit the hawking and peddling of goods or produce in public streets or places, or the vending of the same by calls from house to house, without a li- cense; but such prohibition shall not apply to the peddling of meats, fish, fruit or farm produce, to the sale by sample or pros- pectus of goods, books or other merchandise where the same are not delivered at the time the order therefor is taken or to peddling CH. Iv. TOWN BOARDS. 8§ 214-215 Licenses. by any person or corporation in this state, provided no sale is made by such person or corporation of drygoods, clothing, drugs or articles of food and all sales are wholly or partly by barter for merchandise, or so as to require a license from an honorably dis- charged soldier, sailor or marine of the military or naval service of the United States who has obtained a license from the county clerk to hawk, peddle, vend or solicit trade, in pursuance of law. Town Law, § 184, as am’d by chap. 314, Laws of 1899. See § 473, ante. § 214, Issuance of licenses—If any such occupation in any town shall be so prohibited, the town board thereof shall establish uniform annual fees for such licenses, and the town clerk shall issue a license, specifying the fee to be paid therefor, to any citi- zen of the United States, applying therefor, that he deems a suit- able person to pursue such calling. Upon the presentation of such license to the supervisor of the town and the payment to him of the fee specified therein, the supervisor shall endorse upon the license a receipt of such payment and the date thereof. Such license shall take effect from the date of such payment, and shall continue in force for the term specified therein. Such a license shall not be issued for a longer term than one year nor for a shorter term than three months. Any applicant that has been refused such license by the town clerk may apply to the town board therefor; and the same may be granted or refused by the board. Town Law, § 185, added by chap. 534, Laws of 1898. § 215. Penalties—Every person hawking or peddling goods or produce in the public streets or places, or yending the same by calls from house to house, in any town, the town board of which requires a license for the pursuit of such calling, without having obtained such license, or who refuses to produce such a license to any peace officer who demands inspection of the same, shall be liable to a penalty of twenty-five dollars, recoverable by the super- visor of the town in any court having jurisdiction thereof, and applicable to the support of the poor of the town. The refusal to produce such a license when demanded by a peace officer shall be presumptive evidence that such person is hawking, peddling or vending without a license. An action for a penalty imposed by this section shall not be maintained unless it is brought within sixty days after the commission of the offense charged. Town Law, § 186. 2° 129 §§ 216-219 TOWN BOARDS. CH. Iv. Peddling, ete. § 216. Unlawful hawking or peddling, or refusal to produce a license a misdemeanor.—Any person who hawks, peddles or vends without a license in anv town, as required by this article, or con- trary to the terms of his license, or who refuses to produce his license on the demand of a peace officer, is guilty of a misde- meanor. Town Law, § 187. § 217. Niagara and Orleans counties exempted.—Niagara and Orleans counties are hereby exempted from the provisions of sec- tions one hundred and eighty-four, one hundred and eighty-five, one hundred and eighty-six and one hundred and eighty-seven of this chapter. Laws of 1899, chap. 230. § 218. Peddling and hawking farm produce.—The governing board of a municipal corporation shall not by ordinance or other- wise regulate or prohibit the pursuit or exercise of hawking and peddling farm produce except hay and straw within the limits of any such municipal corporation, if such farm produce is hawked or peddled by the producer thereof, or his servants or employes; nor shall the governing board of any such municipal corporation pass an ordinance requiring such producer of farm produce to se- cure a license for peddling and hawking such farm produce within the limits of such municipal corporation. All existing ordinances and regulations prohibiting such peddling and hawking except of hay and straw or requiring a license therefor shall on and after the passage of this act be of no force and effect. Nothing con- tained herein shall affect any pending action or proceeding to re- cover penalties imposed for violations of existing ordinances and regulations. Nothing in this section shall be construed to permit. wagons from which farm produce is sold to stand in front of stores or private residences for a longer time than may be necessary for the sale and delivery of produce purchased by the occupants of such stores or residences; nor to permit the congregating of such wagons upon any street or thoroughfare not set apart by the mu- nicipality as a public market for the sale of farm produce. This section shall not apply to cities of the first class nor to the city . of Rochester. General Municipal Law, § 28, added by Laws 1901, chap. 389. § 219, Close season established in towns—The commission, may on the request of a majority of the town board of any town in 130 CH. Iv. TOWN BOARDS. §§ 220-221 Licenses. which fish have been or shall be placed at the expense of the state, prohibit or regulate the taking of fish from inland waters therein for not exceding five years, from the first of May next after such fish have been furnished. At least thirty days before such prohi- bition or regulation shall take effect a copy of the same shall be filed in the office of the clerk of the town to which the prohibition or regulation applies, and printed copies thereof at least one foot square shall be posted along the shores of the waters affected, not more than fifty rods apart. Whoever shall violate or attempt to violate any such prohibition or regulation is guilty of a ‘misde- meanor, and in addition thereto shall be liable to a penalty of sixty dollars for each violation and an additional penalty of five dollars for each fish taken or possessed in violation of this section. Forest, Fish and Game Law, § 156, as amended by Laws 1901, chap. 662, and Laws 1906, chap. 241, 409. § 220. Fees, etc., of magistrates and peace officers—The fees of a magistrate and the fees and mileage of the peace officer in con- nection with the arrest, examination, conviction and commitment of a tramp or of a vagrant under subdivisions one, five or six of ‘section eight hundred and. eighty-seven of the Code of ‘Criminal Procedure may be fixed by the board of town auditors, if any, and ’ otherwise by the town board of the town, to which the same are chargeable, not exceeding the amount now allowed by law; and when so fixed shall supersede as to such town any other provision of law, fixing fees of mileage in such case. Town Law, part of § 165, as am’d by Laws 1898, chap. 667. See § 769, post. § 221. Licenses to junk dealers—On and after July first, nine- teen hundred and three, it shall be unlawful for any person, asso- ciation, co-partnership or corporation to engage or continue in the ' business of buying or selling old metal, which business is herein designated junk business, and which person, association, co- partnership or corporation is herein designated junk dealer, unless such junk dealer shall have complied with the provisions of this act and obtained a license so to do from the mayor of the city, if the principal place of business of such junk dealer is in a city, or the president of the village if such place of business is in an incor- porated village, otherwise from the supervisor of the town in which such place of business is located; for which license shall be paid such mayor, president or supervisor for the use of such city, village 131 $$ 222-225 TOWN BOARDS. Cu. Iv. Licenses. or town the sum of five dollars, which license shall expire on June thirtieth of each year. Laws 190%, chap. 308, § 1. § 222. Persons disqualified.—No person, association, copartner- ship or corporation shall be entitled to nor receive such license who or which, and in case of a copartnership or association any mem- ber of which has been since January first, nineteen hundred and three, or who or which shall hereafter be convicted of larceny or knowingly receiving stolen property, or of a violation of this act. Laws 1903, chap. 308, § 2. § 223. Statements by vendors.—On purchasing any pig or pigs of metal, copper wire or brass car journal, such junk dealer shall cause to be subscribed by the person from whom purchased a statement as to when, where and from whom he obtained such property, also his age, residence by city, village or town, and the street and number thereof, if any, and otherwise such description as will reasonably locate the same, his occupation and name of his employer and place of employment or business, which statement the junk dealer shall forthwith file in the office of the chief of police of the city or village in which the purchase was made, if made in a city or incorporated village, and otherwise in the office of the sheriff of the county in which made. Laws 1903, chap. 308, § 3. § 224. Retention of goods.—Every junk dealer shall on pur- chasing any of the property described in the last section place and keep each separate purchase in a separate and distinct pile, bundle or package, in the usual place of business of such junk dealer, without removing, melting, cutting or destroying any article thereof, for a period of five days immediately succeeding such purchase, on which package, bundle or pile shall be placed and kept by such dealer a tag bearing the name and residence of the seller, with the date, hour and place of purchase, and the weight thereof. Laws 1903, chap. 308, § 4. § 225, Penalties—Each violation of this act, either by the junk dealer, the agent or servant thereof, and each false statement made in or on any statement or tag show mentioned shall be a misdemeanor. But nothing herein contained shall apply to cities of the first class. Laws 1903, chap. 308, § 5. 132 Cu. Iv. TOWN BOARDS. § 225 Hospital for cofsumptives. § 226. Consent to hospitals, etc., for pulmonary tuberculosis.— No hospital, camp or other establishment for pulmonary tubercu- losis shall be established in any town unless the town board of the town shall adopt a resolution authorizing the establishment thereof, and describing the limits of the locality in which the same may be established. Public Health Law, § 2i8a, added by Laws 1903, chap. 638. See §§ 127 ante and 800 post. 133 SUPERVISOR. §227. Supervisor. Election and qual- §259. ification. §260. §228. Term of office. §261. §229. In certain counties. §262. §230. What qualification supervisor must possess. §231. What offices a supervisor may §263. not hold. §264. §232. Who are ineligible. §265. $233. Oath of office. §234. Before whom oath may be §266. : taken. §267. §235. Vacancies, etc. §268. §236. Special election to fill certain §269. vacancies. §237. Filling vacancy by appoint- §270. ment. §271. §238. Such appointment cannot be questioned collaterally. §272. §239. Resignation of office. §273. §240. Removal from office. §241. Supervisor elected or appointed §274. to give security. §275. §242. Official undertakings, §276. $243. Force and effect of official un- §277. dertaking. . §244. Notice of neglect to file oath or §278. undertaking. §245. Bond for school moneys. §246. Refusal to give security a mis- §279. demeanor. §280. §247. Bonds on account railroad in- debtedness. etc. §281. §248. Abolition of office of railroad commissioner. §249. Validation of official acts be- §282. fore filing oath, ete. §250. Qualifying, what is. §251. Duties and powers of super- §283. visor. §252. Classification. §253. Compensation. §254. His duties as a town officer. §284. §255. Refusal misdemeanor. §285. 256. Proceedings to compel delivery. §257. Form of application. §286. §258. Order to show cause on applica- §287. CHAPTER FIVE. tion. 134 Affidavit of delivery. Order thereupon. Search warrant. To demand from his predeces- sor and other town officers all school and town moneys. Keeping accounts. Excise money and to whom paid. Certificate by town auditors as to account of supervisor. When to account. Bonds of other tcwn officers. Commissioner of highways. Treasurer of highway commis- sioners. Collector’s undertaking. Filing and lien of collector’s undertaking. Appointment of collector. Surplus money collected by tax collector. Constable’s undertaking. Justice’s undertaking, Justice’s official acts legalized. Undertaking of overseer of the poor. Payment of tax by agent of foreign fire insurance corpo- rations to fire departments. Undertaking of agent. Penalty for refusing to exhibit foreign policies, Railroad aid bonds and Rail- road Commissioners bonds; bonds of guaranty companies. Duty of superintendent of in- surance when liabilities ex- ceed assets. Statements and examinations, court may require. To be re- ceived as given in justifica- tion upon bonds, ete. Filing papers, bonds, ete. Supervisor’s duties to—Annual meetings of board, ete. Sale of town property. ria constable, appointment of. §288. §289. §290. §291. §292 §293. §294. §295. §296. §297. §298. §299. §300. §301. §302. §303. 304. 305. 306. 307. $308. §309. 310. 311. §312. $313. $314, 315. 316, 317. 318. $319. 320. $321. $322. §323. $324, §325. §326 $327. SUPERVISOR. . Supervisors may direct fines, etc., to be paid. Fines to be paid to overseers or superintendent of the poor. Supervisor to prosecute for pen- alties. Fires in woods. Chief fire warden. ‘ Fire wardens and fire districts. Duties of fire warden. Compersation of fire warden and others employed at fires. Fires to clear lands. Forest fires prohibited. Proceeds of actions for forest fires. Furniture and blank books for clerk’s office. Sign for clerk’s office. Removal of remains to other cemeteries. : Supervisor of habitual crimi- nals. Domestic mutual fire insurance companies. State bounty for panthers. Incorporation of villages. Requisite population. Proposition for incorporation and consent of property own- ers, Notice of hearing. Proceedings on hearing. Decision of supervisor. Notices of appeal from decision of supervisor. Hearing and decision on ap- peal. When election may be held. Notice of election. Conduct of election. Qualification of electors. Ballot boxes where territory is in more than cne town. Canvass of election. New election. When village deemed incorpo- rated. Compensation for services un- der this article. Payment of expenses if village not incorporated. Payment of expenses of incor- poration: First election of officers, when held. Diminishing boundaries of vil- lages. Organization of fire companies in unincorporated villages. Additional provisions for such organization. §337. §338. §339. §340 §341. §342.: §345. §344. §345.: §346, §347. §348. §349. §350. §351. §352. §353. §354. §355 §356 §357. §358. §359. §360. §361. 135 . Village water . Village . Payments for injuries to’ fire- men. . Collection, etc., of garbage. . Offense a misdemeanor. . Police justice—Fees of justice of the peace in villages— Criminal cases. . Police constables in villages. . Extension of or diminishing boundaries. . Supervisor to be trustee of the property of disincorporated village. commissioners’ report. water commissioners may contract with other mu- nicipalities. Fire districts outside of incor- porated village. Contracts for purification of water. and sewerage. Contracts by town board for lighting streets. Petition for lighting. Notice of filing petition and meeting. Assessment, etc., for contract. Village lock-up. Jury commissioners in certain counties. Public officials to assist. Supervisors, assessors and town clerk to prepare list. Qualifications of jurors, etc. Sheriff’s fees for notifying jurors. Account of commissioners to be sent to board of supervisors. Report of district attorney. Giving false information, ete. Compensation, etc. Commissioners in counties of over 150,000. Commissioners fcr counties of Richmond, Queens and Niag- ara. Jurors in counties other than New York, Kings, Erie, Mon- roe, Rensselaer, Onondaga and Albany. Who are disqualified from serv- ing as jurors. Who are entitled to exemption from jury duty. Evidence of exemption in cer- tain cases. Who are qualified to serve as jurors. Duplicate list of jurors select- ed to be made and filed. Jurors to serve three years. §§ 227-228 SUPERVISOR. -CH.V. Election and term of office. §362. Jurors’ fees and expenses. §374. Prevention of disease among §363. Coroner’s jurors. bees. §364. Supervisors, etc., must com- §375. Defining honey. mand rioters to disperse. §376. Relative to selling a commodity §365. To arrest rioters, etc. in imitation or semblance of §366. Consequences of refusal to aid, honey. ete. §377. Duties of commissioners of ag- §367. Consequences of neglect of mag- riculture. istrate or officer to act. §378. Prevention of disease in fruit §368. Proceedings if rioters do not trees and the extirpation of disperse. insect pests that infest the §369. Officers who may order out the same, military. §379. Appointment and duties of the §370. Commanding officer and troops agent of the commissioner of to obey the order. agriculture. §371. Armed force to obey orders. §380. Town surveyors, §372. Conduct of troops. §381. Supervisors may institute’ sup- §373. County or city liable for dam- plementary proceedings for ages by mobs and riots. tax. § 227. Supervisor—Election and qualification —There shall be elected at the biennial town meeting in each town by ballot, one supervisor, * * * Town Law, § 12, as amended by Laws 1897, chap. 481; Laws 1898, chap. 363; Laws 1901, chaps. 349, 536; Laws 1903, chap. 57. 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. After being so fixed, it cannot be changed for four successive years. Town Law, § 10, as am’d by Laws 1900, chap. 374; Laws 1901, chap. 391; Laws 1903, chap. 339. The provisions of the charter of a city, allowing a supervisor of each ward to be elected by the electors of each ward, is constitutional. People v. Supervisors, 139 N. Y. 524. See § 365, ante. § 228. Term of office—Supervisors, town clerks, assessors, commissioners of highways, collectors, overseers of the poor, in- spectors of election and constables, when elected, shall hold their respective offices for two years. But whenever there is or shall be a change in the time of holding town meetings in any town, persons elected to such offices at the next biennial town meeting after such change shall take effect shall enter upon the discharge of their duties at the expiration of the term of their predecessors, and serve until the next biennial town meeting thereafter or until their successors are elected and have qualified. Whenever the time of holding town mectings in any town is changed to the first Tuesday after the first Monday in November, 136 CH. v. SUPERVISOR. § 229 Term of office. except when changed as provided in section forty-three of this chapter, the town officers elected thereat shall take office on the first day of January succeeding their election. Except that the collector elected at such town meeting in nineteen hundred and three and biennially thereafter shall take office immediately upon his election and qualification as prescribed by law. All town officers hereafter elected at a biennial town meeting held at any time between the first day of February and the first day of May shall, in case a board of supervisors thereafter adopts a resolution changing the time of holding such biennial town meetings to the first Tuesday after the first Monday in November, hold office until the first day of January succeeding the biennial town meeting first held pursuant to such a resolution. But the collector in each such town shall complete the duties of his office in respect to the collec- tion of taxes, and the payment and return thereof, upon any warrant received by him during his term of office, notwithstanding the election of his successor. Town Law, § 13, as am’d by Laws 1897, chap. 481; Laws 1898, chap. 363; Laws 1899, chap. 145, and Laws 1901, chap. 391. See § 366, ante. The state legislature cannot extend the term of town officers. As to power of legislation to shorten time, see People ex rel. LeRoy v. Foley, 148 N. Y. 677. Constitution, Art. X, § 2. Supervisor to serve until his successor is elected. ‘Matter of Bradley, 49 St. Rep. 530. As to town officers generally, see Montgomery v. Odell, 67 Hun, 169, aff. 142 N. Y. 665. § 299. In certain counties.—In each of the counties of this State containing over 300,000 inhabitants and less than 600,000 inhabitants, as now appears or as may hereafter appear by the latest Federal or State enumeration of inhabitants and within which is, or may be, a city divided into wards from which super- visors are elected for a longer term than one year, the term of office of supervisors of the respective towns shall be as long as the term of office of the city supervisors. But the provisions of this act shall not affect the term of any supervisor now in office. Laws 1893, chap. 130, § 1. City Supervisors.—The term of office of each supervisor hereafter elected in a city shall, notwithstanding the provisions of such city charter, be two years, and a supervisor shall only be elected in such city each second year thereafter, except to fill vacancies. City Law, § 2. : 137 $§ 230-232 SUPERVISOR. CH. v. Qualifications. He holds office until his successor is elected and qualifies. Town Law, § 12. After the expiration of such term, the office shall be deemed vacant for the purpose of choosing his successor. An officer so holding over for one or more entire terms shall, for the purpose of choosing his successor, be re- garded as having been newly chosen for such terms. Public Officers Law, § 5; 2 R. S. 2498. § 230. What qualifications a supervisor must possess.—No per- gon shall be capable of holding a civil office who shall not, at the time he shall be chosen thereto, be of full age, a citizen of the United States, a resident of the State, and if it be a local office, a resident of the political subdivision or municipal corporation of the State for which he shall be chosen, or within which the electors electing him reside, or within which his official functions are re- quired to be exercised. Public Officers Law, § 3. See post, § 542. As to forfeiture of offer, see Publie Officer Law, § 20. Shall not receive free transportation. Constitution, Art. 18, § 5. Sentence to imprisonment in states prison forfeits office. Penal Code, §§ 707-708. Must be citizen of state. Lambert v. People, 76 N. Y. 220. And resident of town for which he is elected. Bacon v. Hanna, 43 St. Rep. 906. § 231. What offices a supervisor may not hold.—A supervisor cannot be appointed or elected to the office of superintendent of the poor, or trustee of a school district or member of a board of edu- cation, or commissioner for loaning United States moneys. County Law, § 210; Consolidated School Laws, tit. 7, § 22. § 232. Who are ineligible—No county treasurer, superintend- ent of the poor, school commissioner, trustee of a school district, or United States loan commissioner, shall be eligible to the office of supervisor of any town or ward in this state. Town Law, part of § 50. No other test except official oath as required by constitution. Constitution, art. 13, § 1. Eligibility to office generally. See Public Office Law, § 3. 138 Cit. v.- SUPERVISOR. § 233 Oath of office. He must be eligible at the time of election; he cannot by future act resign office and make himself eligible. People v. Purdy, 154 N. Y. 439. § 233. Oath of office—Every person elected or appointed to any town office, except justice of the peace, shall before he enters on the duties of his office, and within ten days after he shall be notified of his election or appointment, take and subscribe before some officer authorized by law to administer oaths in his county the constitutional oath of office, and such other’ oath as may be required by law, which shall be administered and certified by the officer taking the same without reward, and shall within eight days be filed in the office of the town clerk, which shall be deemed an acceptance of the office; and a neglect or omission to take and file such oath, or a neglect to execute and file, within the time required by law, any official bond or undertaking, shall be deemed a refusal to serve, and the office may be filled as in case of vacancy. Town Law, § 51. See post, § 542. See form below. Office is deemed accepted when the official oath is taken. Matter of Bradley, 141 N. Y. 527. Failure to take the oath is deemed a refusal to take the office and au- thorizes the filling of the vacancy. People ex rel. Williamson v. McKinley, 52 N. Y. 374; People ex rel. Brooks v. Watts, 73 Hun, 404; Horton vy. Parsons, 37 Hun, 42. Effect of failure to file oath within the time prescribed by statute, See People ex rel. Brooks v. Watts. 73 Hun, 404; Matter of Taylor, 25 abb. N. C. 143; Adams v. Tator, 42 Hun, 384. COUNTY OF......... ‘ TOWN OF............ ; TD aera s seat eand ise , of the town of ............ , in said county, having been elected supervisor of said town, do solemnly swear (or affirm) that I will support the Constitution of the United States and the Constitution of the State of New York, and that I will faithfully discharge the duties of the office of supervisor of said town, according to the best of my ability. And 1 do further solemnly swear (or affirm) that I have not directly or indirectly paid, offered or promised to pay, contributed, or offered or prom- ised to contribute 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. Subscribed and sworn to before me, this .... day of ........... , 190.. Justice of the Peace. STATE OF NEW YORK: i 88.5 139 §§ 234-235 SUPERVISOR. CH. y. Vacancies. CERTIFICATE OF JUSTICE. COUNTY, OB ies siesccies aie F pss. TOWN OF 3s saacistony ace due » justice of the peace in and for the town of Trenton, in said eounty (or town clerk of the town of ............, in said county), do hereby certify, that on the .... day of ............. , 190.., personally appeared before me .............-- , of said town, who then and there duly took and subscribed the foregoing oath. Justice of the Peace. 1 R. S. 628; Contitution, art. 13, § 1. § 234. Before whom oath to be taken.—Every officer shall take and file the oath of office required by law before he shall be en- titled to enter upon the discharge of any of his official duties. An oath of office may be administered by any officer authorized to take, within the state, the acknowledgment of the execution of a deed of real property, or by an officer in whose office the oath is required to be filed, or may be administered to any member of a body of officers, by a presiding officer or clerk thereof, who shall have taken an oath of office. The oath of office of a notary publie or commissioner of deeds shall be filed in the office of the clerk of the county in which he shall reside. The oath of office of every state officer shall be filed in the office of the secretary of state; of every officer of a municipal corporation, with the clerk thereof; and of every other officer, in the office of the clerk of the county in which he shall reside, if no place be otherwise provided by law for the filing thereof. Public Officers Law, § 10; 2 R. 8S. 2500. See ante, § 525. § 235. Vacancies—What are and how filled—Every office shall be vacant upon the happening of either of the following event: before the expiration of the term thereof: 1. The death of the incumbent ; 2. His resignation ; 3. His removal from office ; 4. His ceasing to be an inhabitant of the state, or if he be a local officer of the political subdivision, or municipal corporation, of which he is required to be a resident when chosen ; 5. His conviction of a felony, or a crime involving a violation of his oath of office ; 6. The judgment of a court declaring void his election or appointment, or that his office is forfeited or vacant; 140 CH. Y. SUPERVISOR. § 236 Vacancies. 7. His refusal or neglect to file his official oath or undertaking, if one is required, before or within fifteen days after the com- mencement of the term of office for which he is chosen, if an elective office, or if an appointive office, within fifteen days after notice of his appointment, or within fifteen days after the com- mencement of such term; or to file a renewal undertaking within the time required by law, or if no time be so specified, within fifteen days after notice to him in pursuance of law that such re- newal undertaking is required. When a new office or an additional incumbent of an existing office shall be created, such office shall for the purposes of an appointment or election be vacant from the date of its creation until it shall be filled by election or appoint- ment. Public Officers Law, § 20. A newly-created office which is not filled by the tribunal which created it, becomes vacant on the instant of its creation for the purpose of an election or appointment. Thus: Where a town is divided and a new town created therefrom during the term of office of the supervisor and town clerk of the original town, there is a vacancy in those offices in the new town until the first town meeting, at which they are to be filled only for the remainder of the unexpired term and not for a full term. In re Collins, 16 Mise. 598. Failing to file oath or undertaking, See Public Office Law, §§ 11-13; post, § 542. Vacancies, how created under this section, See People ex rel. Jackson v. Potter, 47 N. Y. 375. Acceptance of second office creates a vacancy in first if offices are incom- patible. People ex rel. Earwicker v. Dillon, 38 A. D. 539. § 236. Special election to fill certain vacancies.—If any person elected, chosen or appointed to the office of supervisor, overseer of the poor, or other town office, shall refuse to serve, or shall die, or resign, or remove out of the town, or become incapable of ‘serving, before the next annnal town meeting, after he shall be elected, chosen or appointed, the town clerk shall, within eight days after the happening of such vacancy, on the petition of not less than twenty-five legal voters of the town, call a special town meeting for the purpose of supplying the same. In case a special town meet- ing be not called, then and not otherwise any vacancy so occurring shall be filled by appointment made by a majority of the justices of the peace of the town. But this section shall not apply to the filling of vacancies in the office of justice of the peace, or any. other 141 ¥ § 237 SUPERVISOR. Cu. v. Vacancies. town office where specia: provision is made by law for. the mode and manner of filling the same. If a vacancy shall for any cause happen in the office of supervisor of any town within ten davs immediately preceding the annual meeting of the board of super- visors of the county in which the town is situated, in which such vacancy shall occur, said vacancy may be filled by a majority of the justices of the peace of said town in the manner above pro- vided. 1 R. S. 348, § 34, as am‘d by Laws of 1890, chap. 252. § 237, Filling vacancy by appointment.—Whien a vacancy shall occur or exist in any town office the town board or a majority of them may, by an instrument under their hands and seals, appoint a suitable person to fill the vacancy, and the person appointed, except justices of the peace, shall hold the office until the next biennial town meeting. A person so appointed to the office of justice of the peace shall hold the office until the next biennial town meeting, unless the appointment shall be made to fill the vacancy of an officer whose term will expire on the thirty-first day of December next thereafter, in which case the term of office of the person so appointed shall expire on the thirty-first day of Decem- ber next succeeding his appointment. The board making the appointment shall cause the same to be forthwith filed in the office of the town clerk, who shall forthwith give notice to the person appointed. A copy of the appointment of a justice of the peace shall also be filed in the office of the county clerk before the person appointed shall be authorized to act. Town Law, § 65, as am’d by chap. 481, Laws of 1897. See, also § 453, ante. The foregoing provisions as to filling vacancies by special election and by appointment, both seem to be in existence. Statutory Construction Law, § 33. There is no vacancy in a case of tie vote and the incumbent holds over. People v. Randall, 91 Hun, 266. It will be noticed that a neglect or omission to take and file the oath of office or a neglect to execute and file, within the time required by law, any official bond or undertaking, shall be deemed a refusal to serve and the office may be filled as in case ot vacancy. Town Law, § 51. ORDER APPOINTING SUPERVISOR TO FILL VACANCY. COUNTY OF............ - . Town, Of'.5 6 ecseeesc% t te Whereas, a vacancy has occurred in the office of supervisor of the town of shila daadiyenenavanees , by reason of the death (or as the case may be) of heretofore elected to said office from said town 142 Cu. v. ‘SUPERVISOR. $§ 238-239 Appointments, etc. Now, therefore, by virtue of the power vested in us by the statute, in such case made and provided, we, the undersigned members of the town board of said town, do hereby, in order to fill such vacancy, nominate and appoint siyjat asta carne to be supervisor of said town, to hold his said office until an- other is duly chosen or appointed in his place as prescribed by law. In witness whereof we have hereto set our hands and seals this ...... day OF seseenakuneee » 190... (Signatures and. seals.) Town Board of said Town. The appointment should be forthwith filed in the office of, and the person so appointed notified by the town clerk, forthwith, of his appointment. NOTICE OF APPOINTMENT. TO: said. tinweiwnmantcenmanniced You are hereby notified that at a meeting of the town board of the town AE Scie dcage tee ene .-.., in the county of ............ ,» held on the ...... day OF wecnrniaraands , 190.., you were duly appointed supervisor in and for said town, to fill the vacancy in such office occasioned by the death (or as the case may be) of ..............-- , the former incumbent thereof. Such appointment was duly filed in the town clerk’s office on the .... day of ogee , 190.., and entitles you to hold said office as provided by law. Dated). cca snads's , 190. Yours, ete., Town Clerk. § 238. Such appointment cannot be questioned collaterally.— Where the town board acquire jurisdiction their appointment cannot be questioned collaterally, Matter of the Petition of Daniel R. Kendell, 85 N. Y. 302; People v. Crissey, 91 id. 616-635; Giles Foot v. Stiles, 57 id. 899; In re Brad- ley, 141 id. 527. § 239. Resignation of office—Any three justices of the peace of a town may, for sufficient cause shown to them, accept the resignation of any town officer of their town; and whenever they shall accept: any such resignation, they shall forthwith give notice thereof to the town clerk of the town. Town Law, § 64; 3 R. 8. 3217. In 1892 the Public Officers Law was enacted, taking effect Oct. 1, 1892, and provided that public officers may resign their offices as follows: “6. Every town officer, to the town clerk, * * * Every resignation shall be in writing, addressed to the officer or body, to whom it is made. If addressed to an officer, it shall take effect upon delivery to him at his place of business or when it shall be filed in his office. * * * If addressed to any otner body” (other than the Legislature) “it shall be delivered to the presiding officer or clerk of such body, if there be one, and if not, to an member thereof, and shall take effect upon such delivery and shall be filed with the clerk, or if there be no clerk, with the other records of such body. A delivery at the office or place of residence or business of the person to whom any such resignation may be delivered shall be a sufficient delivery thereof.” ; Public Officers Law, § 21. 143 ae §§ 240-241 SUPERVISOR. ‘CH, v. Removals, ete. The attorney general in an opinion in 1895, page 82, held that the public officers law superseded the above provision of the town law. RESIGNATION OF TOWN OFFICERS. PO) siohsnacmianossox once , Town Clerk (or ........ = ase wea and ...... ‘ Justices of the Peace) of the town of ............¢ 5 ar geouas , of the town of ............ yCOUNLY? OP uns cincxyneneaans , having been duly elected (or appointed) to the office of ............ in and for the said town of ............ On the: cece sade day Of ee sag eos cy « AD: ss, and having duly qualified as such officer, do hereby resign such office, to take effect upon the delivery of this resignation. Dated: ce.ceaiecccws , 19 § 240. Removal from office of town officer—Any town or vil- lage officer, except a justice of the peace, may be removed from office by the supreme court for any misconduct, maladministration, malfeasance or malversation in office. An application for such removal may be made by any citizen resident of such town or village and shall be made to the appellate division of the supreme court held within the judicial department embracing such town or village. Such application shall be made upon notice to such town officer of not less than eight days, and a copy of the charges upon which the application will be made must be served with such notice. Public Officers Law, § 25a; 2 R. S. 2505. In order to warrant the removal of a person from office, there must be found acts or omissions relating to his office; some dereliction, neglect of duty or incapacity affecting his general character and fitness for office. People v. Mace, 84 Hun, 344; s. ¢., 65 St. Rep. 494. The power to appoint to the public service carries with it to the appoint- ing power, in the absence of limiting words or of a fixed term, the right to remove the appointee at pleasure. People v. Morton, 148 N. Y. 156; People v. Mayor, 149 id. 215; People v. Robe, 126 id. 180; People v. Lathrop, 142 id. 113. § 241. Supervisor elected or appointed to give security—Every supervisor hereafter elected or appointed shall, within thirty days after entering upon his office, make and deliver to the town clerk of the town his undertaking, with such sureties as the town board shall prescribe, to the effect that he will well and faithfully dis- charge his official duties as such supervisor, and that he will well and truly keep, pay over and account for all moneys and property, including the local school fund, if any, belonging to his town and coming into his hands as such supervisor; and such undertaking shall, after its execution, be presented to the town board for their approval as to its form, and the sufficiency of the sureties therein, 144 | CH. v. SUPERVISOR. § 241 Bonds to indemnify. and until the same shall be so approved none of the moneys, books, documents, papers or property of the town shall be turned over or delivered to such supervisor-elect. Town Law, § 60: 3 R. S. 3216. Bonds to indemnify supervisor against loss of deposits.—The supervisor of any town may purchase. a surety bond of some solvent surety company, authorized to do business in the state of New York, securing to such supervisor the safety of town funds deposited by him in any bank or banking institution in this State, and indemnifying him against the loss thereof through the failure or insolvency of such bank or banking institution, and the cost of such bond or bonds shall be a town charge and shall be audited and paid in the same manner as other town charges. Town Law. § 60a, added by Laws 1906, chap. 81. Every undertaking of a town officer, as provided by this chapter or otherwise, must be executed by such officer and his sureties and acknowledged or proven and certified in like manner as deeds to be recorded, and the approval indorsed thereon. The parties executing such undertaking shall be jointly and severally liable, regardless of its form in that respect, for the damages to any person or party by reason of a breach of its terms. Id. § 66; 3 R. S. 3218, See Public Officers Law, §§ 10-15, 20. Bond of supervisor on account of school moneys, see Consolidated School Law, tit. 2, § 17. Approval of bond by town board. Matter of Bradley, 49 St. Rep. 530; Affd. 141 N. Y. 527. Form or Bonp. WING OA Ss: ceisig a tling a trait fa suaact sods chaatatar a ge » OF The 1008. Of . 5 ne ee nte denne i in the County of Monroe, and State of New York, was, on the .... day of MRLEE REE I, ...... duly elected supervisor of said town, Now, therefore, we, the said .............. 0. cece ee eeee , principal and i disloncesiul cules susrievd un Raby gue AieBpen- Eee and ..............+....+.+-, Of the town of is ad ed fe ae ES his sureties, do hereby, pursuant to section 60 of the Town Law, jointly and severally undertake that the said ............ {ot 2 oa NEDA SARS oe RETA will well and faithfully discharge his official duties as such supervisor, and that he will well and truly keep, pay over, and ac- count for all moneys and property belonging to his town, and coming into his hands as such supervisor (including the local school fund, if any). Dated this ...... day Of cg ssieenscincian » Ly, anes 10 § 242 SUPERVISOR. CH. v. Undertakings. STATE OF NEW YORK, COUNTY OF MONROE, 8s TOWN OF cssxense seas On this ...... Gay Ol. ieee einecnnd Ss 1, ...., before me, the subscriber, personally appeared ................ to me personally known to be the same persons mentioned in, and who executed the foregoing undertaking, and severally acknowledged that they executed the same. fiers es Justice of the Peace. STATE OF NEW YORK, COUNTY OF MONROE, } ss. TOWN OF $2. cases. ues endo sealer dna and ...............+ the sureties mentioned in the foregoing undertaking, being severally duly sworn, each for himself, says that he is a resident and ........ Vere astaave holder within this state, and is WOTENS. csedssienctcasy Suorenbes ooe Dollars. (Bec scccesissccaene sso ), over and above all the debts and liabilities which he owes or has incurred, and exclusive of property exempt by law from levy and sale on execution. AA. OF acoga renin d dtiawes casio De edies Justice of the Peace. We hereby approve of the foregoing undertaking, and of the sufficiency of the sureties therein named. § 242, Official undertakings.—Every official undertaking, when required by or in pursuance of law to be hereafter executed or filed by any officer, shall be to the effect that he will faithfully discharge the duties of his office and promptly account for and pay over all moneys or property received by him as such officer, in accordance with law, or in default thereof, that the parties exe- cuting such undertaking will pay all damages, costs and expenses resulting from such default, not exceeding a sum, if any, specified in such undertaking. The undertaking of a state officer shall be approved by the comptroller both as to its form and as to the sufficiency of the sureties, and be filed in the comptroller’s office. The undertaking of a municipal officer shall, if not otherwise provided by law, be approved as to its form and the sufficiency of the sureties by the chief executive officer or by the governing body of the municipality and be filed with the clerk thereof.» The 146 Cx. v. SUPERVISOR. § 243 Undertakings. approval by such governing body may be py resolution, a certified copy of which shall be attached to the undertaking. The sum specified in an official undertaking shall be the sum for which such undertaking shall be required by or in pursuance of law to be given. If no sum, or a different sum from that required by or in pursuance of law, be’ specified in the undertaking, it shall be deemed to be an undertaking for the amount so required. If no sum be required by or in pursuance of law to be so specified, and a sum be specified in the undertaking, the sum so specified shall not limit the liability of the sureties therein. Every official] under- taking shall be executed and duly acknowledged by at least two sureties, each of whom shall add thereto his affidavit that he is a freeholder or householder within the State, stating his occupation and residence and the street number of his residence and place of business if in a city, and a sum which he is worth over and above his just debts and liabilities and property exempt from execution. The aggregate of the sum so stated in such affidavits must be at least double the amount specified in the undertaking. The failure to execute an official undertaking in the form or, by the number of sureties required by or in pursuance of law, or of a surety thereto to make an affidavit required by or in pursuance of law, or in the form so required, or the omission from such an under- taking of the approval required by or in pursuance of law, shall not affect the liability of the sureties therein. Public Officers Law, § 11; 2 R. S. 2500. An undertaking is equivalent to a bond. Statutory Construction Law, § 16. Acting in office without giving bond is a misdemeanor. Penal Code, § 42. But does not invalidate official acts. Id., § 43. Town and county officers to give undertaking. Town Law, § 66. See § 533, ante. County Law, § 237. § 243. Force and effect of official undertaking.—An officer of whom an official undertaking is required shall not receive any money or property as such officer, or do any act affecting the dispo- sition of any money or property which such officer is entitled to receive or have the custody of, before he shall have filed such undertaking; and any person having the custody or control of any 147 § 244 SUPERVISOR. CH. v. Undertakings. such money or property shall not deliver tne same to any officer of whom an undertaking is required until such undertaking shall have been given. If a public officer required to give an official undertaking enters upon the discharge of any of his official dutics before giving such undertaking the sureties upon. his undertaking subsequently given for or during his official term shall be liable for all his acts and defaults done or-suffered and for all moneys and property received during such term prior to the execution of such undertaking, or if a new undertaking is given, from the time notice to give such new undertaking is served upon him. Every official undertaking shall be obligatory and in force so long as the officer shall continue to act as such and until his successor shall be appointed and duly qualified, and until the conditions of the undertaking shall have been fully performed. When an official undertaking is renewed pursuant to law the sureties upon the former undertaking shall not be liable for any official act done or moneys received after the due execution, approval and filing of the new undertaking. Public Officers Law, § 12; 2 R. S. 2501. § 244, Notice of neglect to file oath or undertaking.—The offi- cer or body mtaking the appointment or certificate of election of a public officer shall, if the officer be required to give an official undertaking to be filed in an office other than that in which the written appointment or certificate of election is to be filed, forth- with give written notice of such appointment or election to the officer in whose office the undertaking is to be filed. If any officer shall neglect, within the time required by law, to take and file an official oath, or execute and file an official undertaking, the officer, with whom or in whose office such oath or undertaking is required to be filed, shall forthwith give notice of such neglect, if of an appointive officer, to the authority appointing such officer ; if of an elective officer, to the officer, board of body authorized to fill a vacancy in such office, if any, or if none and a vacancy in the office mav be filled by a special election, to the officer, board or body authorized to call or give notice of a special election to fill such vacancy ; except that the notice of failure of a justice of the peace to file his official oath shall be given to the town clerk of the town for which the justice was elected. Publie Officers Law, § 13; 2 R. S. 2501. 148 CH. V. SUPERVISOR. 8§ 245-246 Bond for school moneys. Neglect to take the oath of office or file the required undertaking is equiv- alent to a refusal to serve and creates a vacancy. Town Law, § 51. § 245. Bond for school moneys.——Immediately on receiving the commissioner’s cetrificate 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 predecessors 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 men: tioned. Consolidated School Law, tit. II, art. II, § 17; 1 R. 8. 505. § 246. Refusal to give security a misdemeanor.—The refusal of a supervisor to give such security shall be a misdemeanor, and any fine imposed, on his conviction thereof, shall be for the benefit of the common schools of the town. Upon such refusal the moneys so set apart and apportioned to the town shall be paid to and dis- bursed by some other officer or person to be designated by the county judge, under such regulations and with such safeguards as he may perscribe, and the reasonable compensation of such officer or person to be adjusted by the board of supervisors, shall be a town charge. Consolidated School Law, tit. II, art. II, § 18. 149 § 247 SUPERVISOR. CHV. Bonds. On filing this bond a certificate will be given by the treasurer, showing this fact, for delivery to his predecessor in oftice. Id., subd. 7 and 8, § 4, tit. 3. § 247. Bonds on account of administering funds for railroad in- debtedness.—By certain local acts the office of railroad commission- ers in certain towns was abolished, as above mentioned, and the supervisor acts and has charge of the railroad funds. The follow- ing act requires him to give security therefor, and is only applica- ble to the towns or wards in which the supervisors administer such funds. The supervisor of any town or ward of any city receiving or disbursing any funds on account of the bonded railroad debt of said town or word, before receiving or disbursing any such funds, by virtue of any act of this State, shall execute to the town a bond with sureties, who shall be able to justify in at least double the amount of the money to be received by him as near as can be ascertained, said bond to be approved by the town clerk, and conditioned for the proper and due disbursement of moneys re- ceived on account of bonded railroad debt, and the faithful accounting thereof, which bond, when given, shall be filed with the town clerk. Laws of 1882, chap. 68; 2 R. S. 2113. The following is an act passed in 1889 transferring to supervisor the powers and duties of railroad commissions. CHAP. 402, LAWS OF 1889. Transfer of Powers of Railroad Commissioners to Supervisor, if Authorized by Town Meeting. Section 1. Every town in which railroad commissioners heretofore ap- pointed or elected under the provisions of any general or special statute of this state authorizing towns to incur indebtedness in aid of the construction of any railroad, remain in office, and in which the duties imposed by such ‘statutes, upon such commissioners, are not yet fully performed, is hereby «authorized and empowered, at an annual town meeting, or at a special town meeting called for such purpose in the manner prescribed by law, to au- thorize the transfer of the powers and duties of such railroad commissioner or commissioners to the supervisor of such town, by a resolution to such effect passed and adopted by a majority vote of all persons voting at such town meeting. 2. Within twenty days after the passage of such resolution at such town meeting the said supervisor shall file in the office of the town clerk of said’ town a bond running to the people of the State of New York, executed by himself and two or more sureties. in a penalty to be fixed by the board of town auditors of said town as hereinafter provided, and conditioned for the faithful performance of the duties of railroad commissioners transferred to him under said resolution, and the payment over according to law of all money: coming into his hands by reason of such transfer; such bonds also 150 CH. v. SUPERVISOR. § 248 . Bonds. to be approved as to form and sufficiency of sureties by the county judge of the county in which said town is located. § 3. Forthwith, upon the filing of such bond as aforesaid, the town clerk of the town shall indorse upon copies of such bond to be provided by the said supervisor, a certificate to the effect that the said bond has been filed in the office of such town clerk, and said supervisor shall serve such copies and certificate upon the railroad commissioners respectively, and thereupon it shall’ be the duty of such railroad commissioners to pay over to such supervisor all moneys remaining in their hands as railroad commissioners of such town, and to deliver all books, papers, securities and other property belonging to said town and remaining in their hands as such commissioners unto the said supervisor, and to take his receipt therefor, which receipt shall be to them a proper and sufficient voucher. Immediately upon the delivery of said moneys and property by the said railroad commissioners to. the supervisor, as aforesaid, and in the manner aforesaid, the office of railroad commissioner of such town shall wholly cease, and the said supervisor shall thereupon be invested with all the powers conferred upon such railroad com- missioner by the statute and proceedings under and by which they were ap- pointed, and shall be subject to all the duties imposed upon such commis- sioner by such statute, and all securities and evidences of debt transferred by said commissioners to said supervisor as aforesaid, which by the terms thereof are payable to the said railroad commissioners, shall be paid when due to said supervisor, upon his indorsement as supervisor, in the same man- ner and to the same effect as if indorsed by said railroad commissioners. § 4. The board of town auditors shall meet for the purpose of fixing the penalty of the bond of said supervisor, as provided in the second section of this act, at the office of the town clerk within ten days after the town meet- ing at which the resolution hereinbefore provided for was passed, upon a day to be fixed by said town clerk, whereof each member of said board shall be notified by said clerk either personally or by mail, at least three days before the time fixed for said meeting. In fixing the penalty of the bond to be given by said supervisor under the provisions of section two of this act, said board of town auditors shall take into consideration the amount of moneys likely to come into the hands of such supervisor by reason of the additional duties imposed upon him by this act. Hereafter, in a town in which the ‘duties of railroad commissioner have been transferred to the supervisor, the general bond: given by such officer, conditioned to safely hold and pay over all moneys coming into his hands and belonging to said town, shall be ~ deemed to include and be a security for the payment over of all moneys coming into the hands of such supervisor under and by reason of the pro- visions of this act. § 5. For the performance of the additional duties devolved upon him under the provisions of this act, such supervisor shall be entitled to a reasonable compensation, to be fixed by the board of town auditors of such town. § 6. This act shall take effect immediately. Laws of 1889, chap. 402; 2 R. S. 2113. § 248. Abolition of office of railroad commissioner.—The board of supervisors of any county may, upon the application of the auditing board of any municipal corporation therein, by resolution abolish the office of railroad commissioners of such municipal corporation and direct the manner of the transfer of their duties to the supervisor of the town or the treasurer of the municipal corporation other than a town, and upon his compliance with such directions such transferee shall be vested with all the powers 151 § 249 SUPERVISOR. Cuy. Official acts, ete. conferred upon such railroad commissioners and subject to all the duties imposed upon them. Municipal Law, § 13; 2 R. 8, 2105. § 249, Validation of official acts performed before filing official oath or undertaking.—If a public officer, duly chosen, has hereto- fore entered, or shall hereafter enter on the performance of the duties of his office, without taking or filing an official oath or executing or filing an official undertaking, as required by the constitution, or by any general or special law, his acts as such officer, so performed, shall be as valid and of as full force and effect as if such oath had been duly taken and filed, and as if such undertaking had been duly executed and filed, notwithstanding the provisions of any general or special law declaring any such office vacant, or authorizing it to be declared vacant, or to be filled as in case of vacancy, or imposing any other forfeiture or penalty for omission to take or file any such oath, or to execute or file any such undertaking; but this section shall not otherwise affect any provision of any general or special law declaring any such office vacant, or authorizing it to be declared vacant, or to be filled as in case of vacancy, or imposing any other forfeiture or penalty by reason of the failure to take or file any such oath or to execute or file any such undertaking; and this section shall not relieve any such officer from the criminal liability imposed by section forty- two of the Penal Code for entering on the discharge of his official duties without taking or filing such oath or executing or filing such undertaking. Publie Officers Law, § 15, added by chap. 403, Laws of 1894; 2 R. 8. 2502. A supervisor is liable for public moneys in his hands, lost by the failure of his bankers, without fault or negligence on his part. Tillinghast v. Merrill, 151 W. Y. 135. “ Every official undertaking shall be obligatory and in force so long as the officer shall continue to act as such and until his successor shall be ap- pointed and duly qualified and until the conditions of the undertaking shall have been fully performed.” “When an official undertaking is renewed pursuant to law, the sureties upon the former undertaking shall not be liable for any official act done or moneys received after the due execution, approval and filing of the new undertaking.” Public Officers Law, § 12; 2 R. S. 2501. Bonds given by a public officer for the faithful performance of his duties _extend to and include all such duties as may be added to the office or im- posed upon the officer as such. Board of Education v. Quick, 99 N. Y. 138; Mayor v. Kelley, 98 id. 467; Board of Supervisors v. Clark, 92 id. 391. 152 CH. v. SUPERVISOR. § 250 Qualifying. Where the statute itself makes it a duty of the office to pay over the moneys received, a condition in the official’s bond that he will faithfully perform the duties of the office, includes and embraces the duty of payment over and the omission of an express condition for such payment, if a defect at all, is covered by the provisions of the statute. Mayor v. Goldman, 35 St. Rep. 404; s. ¢, 125 N. Y. 395. § 950. Qualifying, what is.——The statute in relation to town officers (Sec. 51, Chap. 569, L. 1890) requires a person elected to a town office before he enters upon the duties of his office, and within ten days after notice of his election, to take his oath of office and file the same within eight days thereafter. This consti- tutes an acceptance of the office and his predecessor thereupon ceases to hold it and has no further standing as a member of the town board. In re Bradley, 141 N. Y. 527. Neglect to file undertaking or oath causes a vacancy. In re Bradley, 141 N. ¥. 527; Cronin v. Stoddard, 97 N. Y. 271. A certificate of election of the proper officers is his credentials. In re Bradley, 141 N. Y. 527. As to irregularity in oath or undertaking either as to form or manner of execution see Horton v. Parsons, 37 Hun, 42. Adams v. Tator, 42 Hun, 384. People v. Watts, 73 Hun, 404. People v. Cook, 8 N. Y. 67. ‘The clerk, or officer, before whom the oath is to be taken is not ealled upon to decide as to the legality of the applicant’s election, but in his ministerial capacity is obliged to administer the oath, and mandamus lies to compel him so to do. People v. Straight, 128 N. Y. 545. Appointments to office are required to be in writing under the hands and seals of the appointing power. § 15, ante. See People v. Murray, 70 N. Y. 520; People v. Willard, 44 Hun, 580; Cotanch v. Grover, 57 Id. 272. The resolution of a municipal corporation duly entered in its records, is sufficient evidence of an appointment to office made thereby, and having once appointed a person to an office for a stated term, in pursuance of authority given to it by law, it cannot thereafter rescind and annul the appointment and appoint an- other person to the same office, during that term. People v. Stowell, 9 Abb. N. C. 456. 153 $§ 251-254 SUPERVISOR. Cu. v. Duties and compensation. § 251. Duties and powers.—A supervisor’s right to act is de- rived from the statutes, and these expressly or by necessary impli- cation, prescribe what he may lawfully do. When he keeps within the statutory limits his acts are legal. If he goes beyond his jurisdiction his acts are not valid and he becomes personally re- sponsible therefor. § 252. Classification—A supervisor has a threefold jurisdic- tion: First. A town officer. Second. A member of the board of county canvassers. Third. A county officer, sitting as a member of the board of supervisors. § 253. Compensation.—Per diem allowance and fees in the dis- charge of his duties. (See Chap. 36 on Fees.) In Westchester county the office of supervisor is now a salaried office, each supervisor receiving as compensation for his services as a member of the board of county canvassers and as supervisor a stated salary of not less than three hundred dollars nor more than six hundred dollars, to be fixed by the board and ‘paid monthly. He is also entitled to receive the fees al- lowed by law for copying or éxtending the assessment rolls and for such services as may be by law a town charge; also mileage at eight cents per mile going to and returning from the place of meeting of the board; and ex- penses actually incurred by authority or direction of the board outside the limits of White Plains. Laws 1902, chap. 342. In Monroe Co. the office is also a salaried one, the supervisors receiving a salary of $500 per annum. Supervisors are not allowed a percentage upon town moneys received and paid out by them, nor any compensation beyond the per diem allowance fixed by statute. People ex rel. v. Board of Audit, 24 A. D. 579; affirmed 156 N. Y. 689. Where no fees are allowed a Supervisor by law he is entitled to $2.00 per day. Ghiglione v, Marsh, 23 A. D. 68. Matter of Hempstead, 36 A. D. 329. § 254. Delivery of books and papers by outgoing officer to suc- cessor.—Whenever the term of office of any supervisor, town clerk, commissioner of highways or overseer of the poor shall expire, or when either of such officers shall resign and another person shall be elected or appointed to the office, the succeding officer shall, immediately after he shall have entered on the duties of his office demand of his predecessor all the records, books and papers under 154 CHV. SUPERVISOR. § 255 Delivery of books, etc, his control belonging to such office. Every person so going out of office, whenever so required, shall deliver upon oath to his suc- cessor all the records, books and papers in his possession or under his control belonging to the office held by him, which oath may be administered by the officer to whom such delivery shall be made, cand shall, at the same time, pay over to his successor the moneys belonging to the town remaining in his hands. If any such officers shall have died, the successors or successor of such officer shall make such demand of the executors or administrators of such deceased officer, and such executors or administrators shall deliver, upon the like oath, all records, books and papers in their posses- sion, or under their control, belonging to the office held by their testator or intestate. If any person so going out of office, or his executors or administrators, shall refuse or neglect, when lawfully required, to deliver such records, books or papers, he shall forfeit to the town, for every such refusal or neglect, the sum of two hundred and fifty dollars; and officers entitled to demand such records, books and papers may compel the delivery thereof in the manner prescribed by law. Town Law, § 84; 3 R. 8. 3220. On receiving such records, ete., he should give his predecessor a receipt, the following form may be used: Received of ............ , late supervisor of the town of ......... nine hundred dollars, the balance of town moneys remaining in his hands. Also vouchers No. ........ LONG: waiucdeimalse a , both inclusive, in support of his charges for disbursements bearing the same number in his cash account, and amounting in the aggregate to the sum of .......... dollars and ....... cents. Also one (or more as the case may be) bound account-book (and so on with each book or other property in his custody as supervisor). , Dated ........ , 190.. Supervisor of the Town of .................... Proceedings to compel delivery of books and papers by out-going officers, see, Code Civ. Pro. § 2471a. Upon evidence that officers has been elected and qualified the incumbent is bound to deliver the books and papers. Proceedings under Code Civ. Pro. § 2471a is not for the purpose of trying title of office. Matter of Bradley, 141 N. Y. 527. Matter of Foley, 8 Misc. 96, aff. 86 Hun, 621. Matter of Sells, 15 A. D. 571. Matter of Dudley, 33 A. D. 465. § 255. Refusal a misdemeanor.—A person who, having been an executive or administrative officer, wrongfully refuses to surrender the official seal, or any books or papers appertaining to his office, 155 § 256 SUPERVISOR. Cu. v, Books, ete. upon the demand of his lawful successor, is guilty of a misde- meanor. Penal Code, § 57. § 256. Proceedings to compel delivery, ete—A public officer may demand from any person in whose possession they may be a delivery to such officer of the books and papers belonging or appertaining to such office. If such demand is refused, such officer may make complaint thereof to any justice of the supreme court of the district, or to the county judge of the county in which the person refusing resides. If such justice or judge be satisfied that such books or papers are withheld, he shall grant on order directing the person refusing to show cause before him at a time specified therein why he should not deliver the same. At such time, or at any time to which the matter may be adjourned, on proof of the due service of the order, such justice or judge shall proceed to inquire into the circumstances. If the person charged with withholding such books or papers makes affiadvit before such justice or judge that he has delivered to the officer all books and papers in his custody which, within his knowledge, or to his belief, belong or appertain thereto, such proceedings before such justice or judge shall cease, and such person be discharged. If the person complained against shall not make such oath, and it appears that any such books or papers are withheld by him, such justice or judge shall commit him to the county jail until he delivers such books and papers, or is otherwise discharged accord- ing to law. On such commitment, such justice or judge, if required by the complainant, shall also issue his warrant directed to any sheriff or constable, commanding him to search, in the daytime, the places designated therein for such books and papers, and to bring them before such justice or judge. If any such books and papers are brought before him by virtue of such warrant he shal] determine whether they appertain to such office, and if so shall cause them to be delivered to the complainant. Code Civ. Pro., § 2471a. The title to office cannot be determined by these proceedings. Matter of North v. Cary, 4 T. & C. 357; In the Matter of Whiting, 2 Barb. 514; People v. James Allen, 51 How. 97; Conover’s Case 5 Abb. 73; 16 Abb. N. C. 269-272; Nichols v. M’Lean, 101 N. Y. 536; In re Baker, 11 How. 418; In re Bagley, 27 id. 151. In order to enable a supervisor to maintain the summary proceeding to compel his predecessor to turn over the town moneys, books and papers, it is 156 Cu. V. SUPERVISOR. S a7 Books, etc. only necessary to establish the fact of his election as evidenced by the proper certificate and the fact that he has duly qualified.’ ln re Bradley, 141 N. Y. 527; In re Foley, 8 Mise. 196. § 257. Form of application.— In tue MATTER OF TUE APPLICATION OF A. B. To Compren DELIvERY or Books AND PAPERS. LO: HOM a: sssesssesesisertsececiers ,» County Judge of.............. County: The petition of A. B., above named, respectfully shows that on ........ 190.., one H. S. was duly elected to the office of supervisor of the town OL x. seduces , in said county, to serve for two years from said date, and duly qualified therefor and took possession of said office and of the records, books and papers hereinafter mentioned, and continued in possession thereof till Uaeeeane ae 190..,; when he died. 2. That your petitioner was, on the .... day of ........ , 190.., duly appointed to fill the vacancy in said office caused by the death of said S., and has duly taken and subscribed the oath of office, duly filed the same in the town cierk’s office of said town, and duly furnished the security, and duly qualified himself as supervisor of said town as required by law, and since said ........ , 190.., has been and now is the supervisor of said town. That, by virtue of said appointment, and the other acts.above set forth, your petitioner is the successor to said S. in said office, and entitled to pos- session of the records, books and papers heretofore in the possession or under the control of said 8. 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 E. T.; that said E. T. has not been elected or appointed supervisor of said town, and does not claim to be such. 3. That on the ........ day of ........ , 190.., your petitioner duly de- manded said records, books and papers of said E. T., who thereupon refused to deliver the same, or any of them, to him. That said E. T. now is, and for a year last past has been, a resident of ........ county. That no previous application for the order herein asked for has been made herein. Wherefore, your petitioner demands that the said E. T. be ordered to show cause before your honor why he, the said E. T., should not be compelled to deliver said records, books and papers to your petitioner, and why your petitioner should not have such further or other relief or order as may be proper. Dated. ssc cuuens ,190... A. B. as STATE OF NEW YORK Gettncien o evirciabtce COUNTY, ss.: A. B., 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. A. B. Sworn to and subscribed before me, this ...... day of ........ , 190... Gide ee Becca ae agra aaah anambaniben akin os Justice of the Peace. If any of the allegations in the above petition are upon information and belief there should be attached 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. 157 §§ 258-260 SUPERVISOR. CH. v. Books, ete. > § 258. Order to show cause on application.— (Title substantially as in the last form.) On reading and filing the petition of A. B., dated ........ » 190.., (and specifying other papers relied on, if any), and being satisfied by the oath of said petitioner and other testimony offered, that the records, books and papers mentioned in said petition are unlawfully withheld, on motion of C. D., Esq., attorney for said petitioner, it is hereby Ordered, that said E. F. show cause before me at my chambers in the city OL sds xeon , N. Y., on the ...... day of ....... , 190.., at ten o’clock in the forenoon of that day, or as soon thereafter as counsel can be heard, why he should not be compelled to deliver the records, books and papers mentioned in said petition to said A. B., and why said A. B. 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 E. F. personally, on or before the ........ day of ........ , 190... Dated ........... apes , 190... County Judge. § 959. Affidavit of delivery.— STATE OF NEW YORK, ee: COUNTY OF ..........-.-- ‘ E. F. of said county, being duly sworn, says, that he is the person men- tioned and described in a certain petition and complaint made by one A. B. before the Hon. ........... county judge on the ........ day of ........ 5 190.., and that he has delivered over to said A. B. all the books, records and papers in his custody, which, within his knowledge, or to his belief, belong or appertain, to said office of supervisor of the town of.......... in oo oe Sworn to and subscribed before me this ........ day of ........ , 190... This affidavit must be made before the officer before whom the proceedings. are pending. McGrory v. Henderson, 43 Hun, 438. Tf such affidavit be made, the proceedings are at an end. If it is not made, and after investigation the judge is satisfied that the papers are unlawfully withheld, an order is usually made in form set forth in the next section. § 260. Order thereupon.— (Title substantially as in preceding form.) Whereas, on the ........ day of ........ , 190.., at my chambers in sasvaee mesa N. Y., complaint was made to the undersigned, county judge of aylahcoe gale county, by A. B., of which the following is a copy, to-wit (lere insert the petition, or a summary of its contents); and, Whereas, being satisfied by the oath of said A. B. that the records, books and papers mentioned in said petition or complaint, dated ......... 190.., were unlawfully withheld, and that said E. F. resides in ........ county, T granted an order directing said E. F. to show cause before me, on ......... 190... at my chambers. why he should not be compelled to deliver said records, books and papers to ~aid A. B., and for such other and further relief as may be just. and at the time and place so appointed. said A. B. and said E. F. appeared before me, and due proof having been made of the service of said order, petition and a]l papers accompanying fhe same. I proceeded to in- quire into the circumstances. which inquiry was continued before me trom 158 CH.vV. ° SUPERVISOR. §§ 261-262. Books, etc. day to day until this day, the matter having been regularly adjourned, and said E. F. not having made oath that he has delivered to said A. B. the said books, papers and records, and it appearing that said A. B. is the successor to said office of supervisor of the town of ........ , and that said records, books and papers are still unlawfully withheld, and that said E. F. still omits and refuses to deliver up the same, now after hearing ........ Esq., attorney for said A. B., in favor, and ........ Esq., attorney for said E. F. in opposition’ thereto and due deliberation having been had. It is Ordered, that said E. F. be and he is hereby commited to the county jail OF of gs 245 county until he delivers such books and papers or is otherwise discharged according to law. And the same being required by said A. B. it is further ordered, that a search warrant issue to said sheriff or any constable of said county com- manding him to search in the daytime the house of said E. F., situated (in- sert a particular designation or description of said house, and of any other place to be searched), for said records, books and papers, to-wit: (here insert a particular description of the articles) so withheld, and seize and bring them before the undersigned. Dated ........ , 190... “County Judge § 961. Search warrant.— The People of the State of New York to the Sheriff, or any Constable of cases as aa County: ‘ Whereas (recite proceedings had as in the form above), and said A. B. having further required a search warrant to be issued, you, the said sheriff Of heed tces county, and any constable of said county, are hereby further commanded ‘to search, in the daytime the house of said E. F., situated (insert a particular designation or description of said house and of any other place to be searched) for said records, books and papers, to-wit: (here insert a particular description of the same and seize and bring them before: the undersigned. In witness whereof, I have hereunto set my hand and seal, at my chambers. AM eceienia ons sNG Yn, CRIS. se spees day of ........ , 190... ead dalle Sater! hs obalapleaes Body [L. 8.] : County Judge. 4 § 262. To demand from his predecessor and other town officers all school and town moneys.—It is his duty, so soon as the bond to. the county treasurer shall have been given by him and approved by the treasurer, to deliver to his predecessor the treasurer’s cer- tificate of these facts, to procure from the town clerk a copy of his predecessor’s account, and to demand and receive from him any and all school moneys remaining in his hands. Consolidated School Law, Tit. 3, § 4, subd. 7; 1 R. S. 508. Unless this certificate and approval be produced the moneys should not be paid to him by his predecessor, nor should he pay these moneys to his successor when his term of office expires. It is his duty, upon receiving such a certificate and approval from his successor, and not before, to pay him all school moneys re- 159 § 263 SUPERVISOR. ; CH. v. Accounts. maining in his hands, and to forthwith file the certificate in the town clerk’s office. Id., subd. 8; 1 R. S. 509. § 263. Keeping accounts.—The supervisor of each town shall receive and pay over all moneys raised therein for defraying town charges, except those raised for the support of highways and bridges, and of the poor. Town Law, § 80. subd. 1; 3 R. S. 3218. He shall keep a just and true account of the receipt and ex- penditure of all moneys which shall come into his hands by virtue of his office in a book to be provided for that purpose at the expense of the town, and to be delivered to his successor in office. Jd., subd. 3. Ile shall keep a just and true account of all the school moneys received and disbursed by him during each year, and to lay the same, with proper vouchers, before the board of town auditors at each annual meeting thereof. Consolidated School Law, title 3, § 4, subd. 4; 1 R. S. 508. To have a bound blank book (the cost of which shall be a town charge), and to enter therein all his receipts and disbursements of school moneys, specifying from whom and for what purposes they were received, and to whom and for what purposes they were paid out, and to deliver the book to his snecessor in office. Id., subd. 5. Within fifteen days after the termination of his office, to make out a just and true account of all school moneys therctofore re- ceived by him, and of all disbursements thereof, and to deliver the same to the town clerk, to be filed and recorded, and to notify his successor in office of such rendition and filing. Id., subd. 6. 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 trustce, or of a majority of the trustees, in favor of qualified teachers. But whenever the collector in any school district shall have given bonds for the due and faithful performance of the duties of his office as disbursing agent, as required by section 80 of title 7 of this act, or whenever any school district shall elect a treasurer 160 CH. v. SUPERVISOR. § 264 Accounts. as hereinafter provided, the said supervisor shall, upon the receipt by him of a copy of the bond executed by said collector or treasurer as hereinafter required, certified by the trustee of trustees, pay over to such collector or treasurer all moneys in his hands applica- ble to the payment of teachers’ wages in such district, and the said collector or treasurer shall disburse such moneys so received by him upon such orders as are specified herein to the teachers en- titled to the same. 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 teachers’ wages or as library moneys, to the treasurer of such district upon the order of its board of education. Id., subd. 3; see also § 358 ante. if the order is regular upon its face, that is to say, if it bears the signa- tures of a majority of the persons acting in fact as trustees of a district, under color of an election, in favor of a person whom it states to be a duly qualified teacher, employed by them in the district during the year in which it is drawn, and in payment of his wages as such teacher, it is a sufficient voucher for the supervisor, and it is not for him to inquire whether the trustees have exceeded their authority or acted improperly in drawing the order. If presented by any cther person than the teacher in whose favor it is drawn, it should bear his written indorsement or order for payment to a specified person. Code of Public Instruction, p. 179. The supervisor of a town has neither authority nor power to inquire into the title of a school trustee or his authority to draw the draft, and if he had paid it he would have been protected. Barrett v. Sayer, 34 St. Rep. 325. Record of town debt for highways and bridges.—By section 69 of County Law as amended by chapter 12, Laws of 1900, relative to towns issuing obligations for building or discontinuing high- ways. ‘‘ The supervisor and town clerk shall each keep a record, showing the date and amount of the obligations issued, the time and place of their payment and the rate of interest thereon.” County Law, 69 & 70; 1 R. S. 755; see also §§ 172-175 and 480 ante. § 264. Officers to whom the tax is to be paid and how distrib- uted—The taxes assessed and all fines and penalties incurred under this act in counties containing a city of the first class shall il 161 § 264 SUPERVISOR. Cu. Vv. Taxes, etc. be collected by and paid to the special deputy commissioner for such county, and in all other counties by and to the county treas- urer of the county in which the traffic is carried on, except that the taxes assessed under subdivisions four and ‘five of section 11 of this act, and all fines and penalties in connection therewith, shall be collected by and paid to the state commissioner of excise and by him to the state treasurer. One-half of the revenues resulting from taxes, fines and penalties under the provisions of this act, less the amount allowed for collecting the same, shall be paid by the county treasurer, and by the several special deputy commissioners receiving the same within ten days from the re- ceipt thereof, to the treasurer of the state of New York, to the credit 6f the general fund, as a part of the general tax revenue of the State, and shall be appropriated to the payment of the current general expenses of the state, and the remaining one-half thereof, less the amount allowed for collecting the same, shall belong to the town or city in which the traffic was carried on from which the revenues were received, and shall be paid by the county treasurer of such county, and by the special deputy com- missioners to the supervisor of such town, or to the treasurer or fiscal officer of such city, within ten days from the receipt thereof. All moneys so collected by special deputy commissioners of excise shall be deposited until the same shall be paid over to the state treasurer or local fiscal officer, as is herein provided, in banks or other depositories designated by the state commissioner of excise, who shall require from each such bank or depository a bond run- ning to the people of the state of New York in such penalty and with such sureties as shall be approved by the said state commis- sioner, conditioned that such bank or depository will safely keep all such moneys that may be so deposited or held by it on deposit and will promptly pay the same over at any and all times upon legal demand therefor. Action on said bond for any default or violation of its conditions may be brought by the state commis- sioner of excise, who shall distribute the amount of money recovered to the locality and the State as their respective interests may appear. At the time of making such payment the special deputy commissioner or county treasurer shall furnish to the officer of such city or town to whom such payment is made a written statement under oath stating when such money was re- ceived and from whom received; and that the statement includes all the moneys received to a date named in such statement. Such 162 CH. V.. SUPERVISOR. § 265 Accounts, ete. revenues shall be appropriated and expended by such town or city, in such manner as is now or may hereafter be provided by law, for the appropriation and expenditure of sums received for excise licenses or in such other manner as may hereafter be provided by law; and any portion of such revenues not otherwise specifically appropriated by law may be applied to the ordinary expenses of the city or town. Any special deputy commissioner or county treasurer who shall neglect or refuse to apportion and pay over such moneys, as above provided, shall, in addition to the fines and penalties otherwise provided in this act, be liable to a penalty of fifty dollars for each and every offense, to be recovered in an action by the officer entitled to receive such excise moneys, brought by such officer in the name of the city or town entitled thereto, with costs, in addition to the money unlawfully withheld; and if any special deputy commissioner or county treasurer shall wilfully make and verify a false statement under this section he shall be guilty of perjury. Liquor Tax Law § 13 am’d by Laws 1903, chap. 115. § 265. Certificate by town auditors as to account of supervisor.— Town of ........ > 88.2 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 sneey ees Ae ae , supervisor of said town, and the vouchers accompanying the same, ana 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: Disburse- anénte, On hand. Receipts. School moneys................-4-- Local school fund................. Leaving a balance on hand belonging to said town of Dated Town Clerk. Town Law, § 161, as amended by Laws 1902, chap. 259. 163 §§ 266-267-268 SUPERVISOR. Cu. v. Accounts, ete. § 266. When to account.—On the Tuesday preceding the bien- nial town meeting and on the corresponding date in each alternate year he shall account with the justices of the peace and town clerk of the town for the disbursement of all moneys received by him. If the biennial town meeting in any town is held at the time of a general election, such account shall be rendered on the third Tues. dav of December in each year. Town Law, § 80. sub. 4, as amended by chap. 363, Laws of 1898; see also §§ 358-555 ante. No account shall be audited by any board of town auditors, or supervisors, or superintendents of the poor, for any services ot disbursements, unless such account shall be made out in items and accompanied with an affidavit attached thereto, and to be filed with such account, made by the person presenting or claiming the same, that the items of such account are correct, and that the dis- bursements and services charged therein have been in fact made or rendered, or are necessary to be made or rendered at that ses- sion 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, may administer any oath required under this section. Town Law, § 167. § 267. Bonds of other town officers—The following officers are required to give bonds for the proper performance of their duties: Highway commissioners, Collector. Constables. Justices of the peace. Overseers of the poor. Railroad commissioners. Officers issuing bonds to retire or pay town debts. BS ey Se to As to supervisor’s rights and duties relative to such bonds see the fol- lowing sections, 560-577. § 268. Commissioners of highways—Undertaking.—Every com- missioner of highways shall, within ten days after notice of his election or appointment, execute an undertaking, with two or more sureties, to be approved by the supervisor of his town to the effect that he will faithfully discharge his duties as such com- 164 CH. v. SUPERVISOR. § 268 Commissioners of highways bond. missioner, and, 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. Town Law, § 63; 3 R. S. 3217. Such bond shall be delivered to the supervisor and filed by him within ten days‘in the town clerk’s office. Id. See form below. WHEREAS, ......--.0--.0-5 of the town of ............ ; in the County OF ss scien cats , and State of New York, was on the ............ day of secitoms we Bae , 19.., duly elected Commissioner of Highways. Now, THEREFORE, we, the said .............. » principal, and ............ and sive ie secs heveds of the Town of ................ , in said County, his sureties, do hereby, pursuant to Section 63 of the Town Law, jointly and severally undertake that the said .............. .... will faithfully dis- charge his duties as such Commissioner, and that he will, 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 Commis- sioner. Dated this ........ day of ........ 190... Strate or New York. County of .......... 88 Town of............ On this .......... day of . acc ese ces 190, before me, the subscriber, per- sonally appeared ................ to me personally known to be the same persons mentioned in, and who executed the foregoing undertaking, and severally acknowledged that they executed the same. Justice of the Peace. State oF NEw York. County of........... 8s Town of...... egies Sd nedtetee sede 3 aes and ................ the sureties mentioned in the fore- going undertaking, being severally duly sworn, each for himself says that he is a resident and .............. holder within this State, and is worth apie: Sr ars cietthe ane Dollars, over and above all debts and liabilities which he owes or has incurred, and exclusive of property exempt by law from levy and sale on execution. Subscribed and sworn to before me, this } Yodelodes day of ........ , 190... Justice of the Peace. I Heresy Approve of the foregoing undertaking, and of the sufficiency of the sureties therein named. Supervisor of the Town of............ ve 165 $$ 269-270 SUPERVISOR. CH. v. Collector’s bond. § 269. Treasurer of highway commissioners—When there is more than one commissioner of highways in any town they shall designate one of their number to be treasurer. If they fail so to do, the commissioner longest in office shall be the treasurer and all moneys collected for highway purposes or belonging to the highway fund of the town shall be paid to him. Before receiving such money he shall execute to the town an undertaking, to be approved by the supervisor, to the effect that he will faithfully account and pay over to any officer or person entitled thereto any money that may come into his hands as such treasurer. Highway Law, § 2; 2 R. S. 1409. § 270, Collector’s undertaking.—Everv person elected or ap- pointed to the office of collector, before he enters upon the duties of his office, and within eight davs after he receives notice of the amount of taxes to be collected by him, shall execute an under- taking with two or more sureties, to be approved by the supervisor, to the effect that he will well and faithfully execute his duties as collector, pay over all moneys received by him, and account in the manner and within the time provided by law for all taxes upon the assessment-roll of his town delivered to him for the ensuing vear, and shall deliver such undertaking to the supervisor of the town. Town Law, § 52; 3 R. S. 3214. See form below. WHEREAS) cosciecerte siete eee of ‘the Town cof g.cvsonawree we wweisietiu » in the County Of esasceeweaseennes , and State of New York, was on the day Of 2:3 vesancies , 190.., duly elected Collector of said Town. Now, THEREFORE, we, the said ................ » principal, and .......... TEIN aS eee tore ecard of the Town of ............ , in said County, his sureties, do hereby, pursuant to Section 52 of the Town Law, jointly and severally undertake that the said .............. will well and faithfully execute his duties as Collector, and pay over all moneys received by him, as such Collector, to the officer or persons entitled thereto, and account in the manner and within the time provided by law for all taxes upon the: assessment roll or his town, delivered to him for the ensuing year. Dated this ...... cage Gay Of ca vesacyanes 190... rr STATE OF NEW YORK, County Offs: coc cacie nes 88 Town Of: necveenae cores On this: 5320 xe es day Of: viciienaraans 190.., before me, the subscriber, personally appeared ................ to me personally known to be the same persons mentioned in and who executed the foregoing undertaking, and severally acknowledged that they executed the same. Justice of the Peace. CH. V.. SUPERVISOR. § 271 Filing bond, ete. StaTeE or NEw York, County of............. 88, Town of.............. ig ateesngen eae 08 and ................ the sureties mentioned in the fore- going undertaking, being severally duly sworn, each for himself says that he is a resident and ................ holder within this State, and is WOH so03 ais shade se oe Dollars ($.......... ) over and above all the debts and liabilities which he owes or has incurred, and exclusive of property exempt by law from levy and sale on execution. SReamamee Sig day of .......... 190... Justice of the Peace. I Hegepy Approve of the foregoing undertaking, and of the sufficiency of the sureties therein named. § 271. Filing and lien of collector’s undertaking—The super- visor shall, within six days thereafter, file the undertaking with his approval indorsed thereon in the office of the county clerk, who shall make an entry thereof in a book to be provided for the pur- pose, in the same manner as judgments are entered of record; and every such undertaking shall be a lien on all the real estate held jointly or severally by the collector or his sureties within the county at the time of the filing thereof, and shall continue to be such lien until its condition, together with all costs and charges which may accrue by the prosecution thereof, shall be fully satis- fied. ‘Upon a settlement in full between the county treasurer and collector a certificate of payment shall be executed in duplicate by the county treasurer, one copy to be delivered to the collector and one copy of such certificate shall be filed-by the county treasurer in the office of the county clerk, and said county clerk shall then enter a satisfaction thereof in the book in which the filing of said bond is entered and opposite said entry of filing. Town Law, § 53, as amended by chap. 823, Laws of 1897; 3 R. S. 3214. © The lien so created is a general one, having no greater force than the lien of a judgment, and a prior unrecorded mortgage is entitled to priority over the bond. : Crisfield v. Murdock, 127 N. Y. 315. § 272. Appointment of collector—If a person chosen to the office of eollector of a town shall refuse to serve or be disabled from entering upon or completing the duties of his office from any cause, the town board shall forthwith appoint a collector for the 167 §§ 273-274 SUPERVISOR. Cu. v. Collector and constable’s bond. remainder of the year, who shall give the same undertaking, be subject to the same duties and penalties and have the same powers and compensation as the collector in whose place he was appointed. The supervisor of the town shall forthwith give notice of such appointment to the county treasurer. Such appointment shall not exonerate the former collector or his sureties from any liability incurred by him or them. If a warrant shall have been issued by the board of supervisors before the appointment of a collector to fill a vacancy or before the appointment of a collector under this section, the original warrant, if obtainable, shall be delivered to the collector so appointed and shall give him the same powers as if originally issued to him. If such warrant is not obtainable, a new one shall be issued by the chairman and clerk of the board of supervisors of the county, directed to the collector appointed, with the same force and effect as if originally issued to him. Upon any such appointment, the supervisor of the town or ward, if he shall deem it necessary, may extend the time limited for the collection of taxes for a period not exceeding thirty days, and forthwith give notice of such extension to the county treasurer. Tax Law, § 86. § 273. Surplus moneys collected by tax collector.— See Tax Law § 71; see also § 1316 post. § 274, Constable’s undertakings.—Every person elected or ap- pointed to the office of constable shall, before he enters-on the duties of his office, and within ten days after he shall be notified of his election or appointment, execute in the presence of the supervisor or town clerk of the town, with at least two sufficient sureties, to be approved by such supervisor or town clerk, an undertaking to the effect that such constable and his sureties will pay to each and every person, who may be entitled thereto, all such sums of money as the constable may become liable to pay on account of any execution which shall be delivered to him for collec- tion; and also pay each and every person for any damages which he may sustain from or by any act or thing done by such constable by virtue of his office. The supervisor or town clerk shall indorse on the undertaking his approval of the sureties therein named, and shall cause the same to be filed in the office of the town clerk within ten days thereafter. Town Law, § 54. See form below. 168 CH. Vv. SUPERVISOR. § 274 Bonds. See Generally as to form of undertaking. Skillinger v. Yendes, 12 Wend. 306. Fellows v. Gillman, 4 Wend. 414, Adams v. Tator, 42 Hun, 384. Jones v. Newman, 36 Hun, 634. WHEREAS) 306059 5 dads intended 22 of the Town of ................ > in the County of ................ , and State of New York, was on the .......... day of .......... 5 1908s duly! CF) Saece a ieietierece tia Constable of said Town. Now, THEREFORE, we, the said .............., principal, and .......... BN) 5.6: haces aye of the Town of ............ , his sureties, do hereby, pur- suant to Section 54 of the Town Law, jointly and severally undertake that. the said. so .uiiendaese con will pay to each and every person who may be entitled thereto, all such sums of money as he may become liable to pay on account of any execution which shall be delivered to him for collection; and also pay each and every person for any damages which he may sustain from or by any act or thing done by said .............. as such Constable, by virtue of his office. Dated this ............ day OF weiss deresss 190. Stare oF New York. County of ............ Ss. Town of............... On this ............ AY OP sis sted vedi 190.., before me, the subscriber, personally appeared ................55 to me personally known to be the same persons mentioned in and who executed the foregoing undertaking, and severally acknowledged that they executed the same. Justice of the Peace. State or New York. County of ............ ss Town of............-. hae eed eva avenag ais and ................ the sureties mentioned in the foregoing undertaking, being severally duly sworn, each for himself says that he is a resident and ............ holder within this State, and is WOT nenk cert ees Dollars ($........ ) over and above all the debts and liabilities which he owes or has incurred, and exclusive of property exempt by law from levy and sale on execution. eee day of.......... 190... Justice of the Peace. I Heresy Approve of the foregoing undertaking, and of the sufficiency of the sureties therein named. * Elected or appointed. § 275. Justice’s undertakings—Every justice of the peace elected or appointed in any of the towns or cities of this State, except the city of New York, and any city whose charter requires 169 § 275 SUPERVISOR. CH. v. Justice’s undertaking. such officer to give a bond or undertaking, shall, before he enters upon the duties of his office, execute an undertaking with two sureties to be approved by fhe supervisor of the town, or the town clerk thereof, where the justice of the peace is also supervisor of the town, or the common council of the city in which the justice shall reside, to the effect that he will pay over on demand, to the officer, person or persons entitled to the same, all moneys received by him by virtue of his office, and file the undertaking in the office of the clerk of the city or town in which he resides. Every justice shall also, on or before the fifteenth day of January next succeed- ing his clection, file with the county clerk a certificate of the clerk of the city or town in which he resides that he has filed such under- taking, and thereupon take before the county clerk his oath of office; but, if elected or appointed to fill a vacancy, at the time existing or in any new town, he shall file such undertaking and certificate and take the oath of office, and entered upon the duties thereof within fifteen davs after notice of his election or appoint- ment. No justice of the peace shall take his oath of office until he shall have filed such certificate with the county clerk. Town Law, § 53. Form or UNDERTAKING. WHEREAS, ..............004. of the Town of ................ , in the County of Monroe, and State of New York, was, on the ............ day of Se 190.., duly elected Justice of the Peace of said Town, Now, THEREFORE, we Che ail ne vecesndrenssys , principal, and .......... and) xeqesnssawx pases of the Town Of ...5...628e8sce en , in said County, his sureties, do hereby, pursuant to Section 58 of the Town Law, jointly and severally undertake that the said ................ will pay over on demand to the officer, person. or per-ons entitled to the same, all moneys received by him by virtue of his office. Dated this ............ day Of ansexesteae ea 190... STATH OF NEw York. County of Monroe, ss Fown OF 2.0242 ae aeee ONCERIS ccs intents ans AG? OF sie: Sssaratsieec sci 190.., before me, the subscriber, personally appeared .................. to me personally known to be the seme persons mentioned in. and who executed the foregoing undertaking, ond severally acknowledged that they executed the same. State oF NEw YorK. County of Monroe. 83: SPOWNY (Of og iarseats sineazeas Seem Hire tenegerecwSe bess and .................... the sureties mentioned in the foregoing undertaking, being severally duly sworn each for himself, says that he is a resident and ................ holder within this State, CH. Vv. SUPERVISOR. §§ 276-277 Overseer of poor’s bond. and is worth ................ Dollars ($.......... ), over and above all debts and liabilities which he owes or has incurred, and exclusive of prop- erty exempt by law from levy and sale on execution. sidecases day of.......... 190... Pee mmr ee eee meee te eters eee I Heresy APPROVE of the foregoing undertaking, and of the sufficiency of the sureties therein named. See ee ee ee mee ee ee ee eee ee ee § 276. JTustice’s official acts legalized.—The official acts hereto- fore done of every justice of the peace, duly elected or appointed to the office, so far as such official acts may be affected, impaired or questioned, by reason of the failure of any such justice to take and subscribe the official oath, or give an official bond as required by law, are hereby legalized, ratified and confirmed, and any jus- tice of the peace heretofore elected or appointed to the office, who has neglected to file an official bond within the time prescribed by law, may file an undertaking as herein required within sixty days from and after the passage of this act, and the same shall have all the force, effect and validity as if the bond had been filed within the time required by law. Nothing herein contained shall affect any action or proceeding now pending. Town Law, § 59. § 277. Undertaking of overseer of the poor—Every person elected or appointed overseer of the poor in any town shall, within ten days after being notified of his election or appointment, exe- cute an undertaking with one or more sureties, to be approved by the supervisor of his town, to the effect 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, which undertaking shall be delivered to the supervisor and filed by him in the office of the town clerk within ten days thereafter. Town Law, § 62; 3 R. S. 3217. In an action upon the bond of an overseer of the poor it is essential to show as against the sureties, not merely that their principal was indebted to the town, but that such indebtedness arose by reason of not accounting for money actually received by him during the term for which the sureties stood bound. , Kellum v. Clark, 97 N. Y. 390. 171 § 278 SUPERVISOR. Cu. ¥. Insurance. See form below. WHEREAS,......-.-.--06- a... Of the Town Of .......eeseeeeeee ; in the County of ........-.-.+-- , and State of New York, was on the ............ day of ...........-- , 190.., duly elected Overseer of the Poor of said Town. Now, THEREFORE, we, the said .......-...--. » principal, and............ of the Town of ...........--+5- , his surety, do hereby, pursuant to Sec- tion 62 of the Town Law, jointly and severally undertake that the said Buenas sels ses will well and faithfully discharge the duties of his office, and will pay according to law all moneys that shall come into his hands as such Overseer. Dated this ............ day of .........045 190... De me em wer meee ewww emer ees eenneeee STaTH oF NEw YORE. County of............- 88 Town of........------+ Ont this’ sai see vou ae GAY! OF: ari ois. ysiersin sacs , 190.., before me, the subscriber, personally appeared ..............-- BN eerie Riker Haale to me person- ally known to be the same persons mentioned in and who executed the foregoing undertaking and severally acknowledged that they executed the same. Justice of the Peace. Srats or NEw YORE. County of..........cceees 88: WOW Ob, ca. 4 Gena d oan % ee eee ee ne the surety mentioned in the foregoing under- taking, being duly sworn, says that he is a resident and .................. holder within this State, and is worth ................ Dollars, over and above all debts and liabilities which he owes or has incurred, and exclusive of property exempt by law from levy and sale on execution. ee ee i ee a ae RE RSE SY day of.......... 190... Justice of the Peace. I Heresy Approve of the foregoing undertaking, and of the sufficiency of the sureties therein named. § 278. Payment of tax by agents of foreign fire insurance corpo- rations to fire departments.—E xcept in the cities of New York and Buffalo there shall be paid to the treasurer of the fire department of every city or village of this State, whether incorporated or un- ineorporated, having a fire department, company or organization for the use and benefit of such department, or to the treasurer of such fire department within the fire limits, a established by law, of an unincorporated village and when no treasurer of a fire depart- ment exists, then to the treasurer or other fiscal officer of such city or village, or in case of an unincorporated village to the supervisor of the town in which such village is situated who, for the purposes 172 CH. Vv. SUPERVISOR. § 278 Insurance. of this act, shall have the same powers as the treasurers of fire departments, on the first day of February of each year, by every person who shall act as agent for or on behalf of any foreign fire insurance corporation, association or individuals which insure property against loss or injury by fire, the sum of two dollars upon the hundred dollars, and at that rate, upon the amount of all premiums which during the year or part of a year ending on the last preceding thirty-first day of December shall have been received by such agent or person, or received by any other person for him, for any insurance effected or procured by him as such agent or broker against loss or injury by fire upon property situate within the corporate limits of such city or village, or within the fire limits of such unincorporated village. Every city, except the city of New York, village, fire department, fire, hose or hook and ladder company, fire district, or fire district association, firemen’s benevolent associations, exempt or veteran firemen’s associations, and every officer, board of officers and associations receiving any portion of the tax directed to be paid by this section or any similar provision of law, shall within ten days after the receipt of the same pay to the treasurer of the Firemen’s Association of the State of New York ten per centum of the amount so received by it or him for the support or maintenance of the Volunteer Firemen’s Home at Hudson, New York. On or before the first day of April in each year every such city, village, fire department, fire, hose or hook and ladder company, fire district, or fire district association, fire- men’s benevolent associations, exempt or veteran firemen’s associations, officer, board of officers and association shall, by its chief fiscal officer, treasurer or other officer whose duty it may be to receive such funds deliver to the treasurer of the Firemen’s Association of the State of New York a statement showing the name of each person or corporation from whom any such tax shall have been received and the amount paid by each, which statement shall be verified by the officer making the same to the effect that the same is correct and true and that such statement correctly shows the amount of such tax received by such city, village, fire department, fire, hose or hook and ladder company, fire district or fire district association, firemen’s benevolent asso- ciations, exempt or veteran firemen’s associations, officer, board of officers and association since the first day of April in the preceding year. Any such city, village, fire department, fire, hose or hook and ladder company, fire district, or fire district association, fire- 173 § 279 SUPERVISOR. CH. Vv. Insurance. men’s benevolent associations, exempt or veteran firemen’s associations, officer, board of officers and association receiving any portion of such tax and failing to make and deliver such verified statement as herein provided or omitting to pay ten per centum thereof to the treasurer of the Firemen’s Association of the State of New York as provided herein within the time above allowed shall forfeit the sum of fifty dollars in addition to the amount of such tax, to be recovered in an action which may be maintained by said Firemen’s Association of the State of New York in any of the courts of this state. Insurance Law, § 133; as am’d by Laws 1901, chap. 726. § 279. Undertaking of agent—No person shall, as agent for any such foreign insurance corporation, association or individuals, effect any insurance upon any property situate in any city or vil- lage of this State upon which the sums specified in the preceding section are required to be paid, or as such agent procure such insurance to be effected, until he shall have executed and delivered to the officer to whom such account is to be rendered and such pay- ments to be made, a bond to such fire department in the penal sum of five hundred dollars, with such sureties as such treasnrer, supervisor or other fiscal officer shall approve, with a condition that he will annually render to such treasurer, supervisor or other fiscal officer, on the first day of February in each year, a just and true account, verified by his oath that the same is true, of all premiums which, which during the year ending on the thirty-first day of December preceding such report, shall have been received by him or any other person for him for any insurance against loss or injury by fire upon property situated in such city or village, which shall have been effected or procured by him to have been effected by any such corporation, association or individuals, and that he will annually, on the first day of February in,each year, pay to such treasurer or supervisor or other fiscal officer two dollars upon every hundred dollars, and at that rate upon the amount of such premiums.. Any such corporation, association or individual hav- ing authority to transact business in this State, on filing a bond in the penal sum of two thousand five hundred dollars with the superintendent of insurance that it will make its account and pay the sums so required to be paid, may effect such insurance in any city, town or village wherein it has no agent. Insurance Law, § 134. 174 CH. Vv SUPERVISOR. §§ 280-281 Insurance. The bond for this purpose can be adapted from the preceding forms em- bodying the conditions set forth in this section. § 280. Penalty for refusal to exhibit foreign policies.—Every person whose property shall be insured in violation of section 135 . of this chapter, and every person having the care or charge of property so insured, or of policies of insurance placed in violation of such section, as agent or trustee for another, who shall refuse or neglect to exhibit to the officer entitled by section 134 of this chap- ter to receive the per cent of premium in such section provided, all policies so placed upon such property, or shall neglect or refuse to give such officer full information as to when, by whom and in what corporation or corporations such property shall be so insured, and the name of the agent, broker or other person connected with the effecting of such insurance, upon demand being duly made by such officer shall become liable to an action by and in the name of the fire department, organization or company of which such officer shall be the treasurer for the sum of one hundred dollars for each such neglect or refusal. All persons acting as brokers between any:such agent or any such corporation and the assured shall, within ten days after effecting any insurance specified in section 135, notify the officer entitled to receive the tax upon the premium upon such insurance of the fact of such insurance, together with the precise location of the property, the name of the insurer and the amount of the premium to be paid by the assured. Any broker-willfully neglect- ing or refusing to comply with the provisions of this section shall be liable to a like action and like penalty brought in the like manner hereinbefore provided. Actions brought under this. section must be tried in the county in which the property alleged to be so insured is situated. All moneys received pursuant to this section shall be appor- tioned and paid over in the same manner as provided in the preceding section of this chapter for the appointment and payment. of moneys received pursuant to such section and under a like penalty. Insurance Law, § 136; 2 R. S. 1646. § 281. Railroad aid bonds and railroad commissioners.— Bonds of guaranty companies.—Whenever a bond, recognizance, obligation, stipulation, undertaking or anything in the nature of either of the same is by law, municipal or otherwise, or the rules, 175 § 281 SUPERVISOR. Cu.y. Railroad aid bonds. regulations, orders, custom, practice or discretion of any board, body, organization, office or officer, local, municipal vr otherwise, allowed, required or permitted to be executed, made, taken, given, tendered, accepted, filed or recorded, for the security or protection of, or by, or for any person, persons, corporation, body, officer, interest, municipality or other association or organization whatso- ever, in any any all capacities whatsoever, conditioned for the doing or not doing of anything, or for any conditions which may be provided for, in said bond, recognizance, obligation, stipula- tion, undertaking or anything in the nature of either of the same, specified, any and all corporations, associations, organizations, heads of departments, persons, officers, bodies, public officers and authorities, state, departmental, county, town, municipal or local, and any and all bodies, boards, courts, officers, judges, authorities, public or private, and municipalities, or the clerks or other offi- cers, or associates thereof, now or hereafter required or permitted to accept or approve the sufficiency of any such bond, recognizance, obligation, stipulation, undertaking or anything in the nature of either of the same, may, in the discretion of such corporations, associations, organizations, heads of departments, body, board, person, officer, court, judge, municipality or public officer, state, departmental, county, town, municipal or local, or other author- ity, public or private, or the clerks, or other officers or associates thereof, accept such bond, recognizance, obligation, stipulation, undertaking, or other thing required in the nature of either of the same, and approve the same whenever the same is executed, or the conditions thereof are guaranteed, solely by a corporation incor- porated under the laws of this State, or authorized to do business ‘under the laws of this State, and authorized under its charter to execute the same or to guarantee the fidelity of persons holding places of public or private trust, and to guarantee the performance of contracts other than insurance policies, and to execute or guarantee bonds and undertakings required or permitted in all actions or proceedings or by law allowed; and whenever any such bond, recognizance, obligation, stipulation, undertaking or other thing in the nature of either of the same is so required or permitted to be executed, made, given, taken, tendered, accepted, filed or recorded, with one surety, or with one or more sureties, the execution of the same, or the guaranteeing of the performance of the conditions thereof, shall be sufficient when executed or guaran- teed solely by such company so authorized and shall be accepted 176 CH. Vv. SUPERVISOR. § 282 Railroad aid bonds, etc. and taken and approved as in all respects a full and complete compliance with every requirement of every law, ordinance, order, by-law, custom, practice, rule, or regulation, or other authority whatsoever, that’ such bond, undertaking, recognizance, obligation, stipulation or anything in the nature of either of the same shall be executed, entered into, joined in, made, tendered, given, filed, recorded or guaranteed by one surety, or by one or more sureties, or that such sureties shall be residents or householders or free- holders or possess any other qualifications; and any and all cor- porations, associations, organizations, heads of departments, courts, persons, officers, bodies, judges, boards and municipalities, and any and all public officers and authorities, state, departmental, county, town, municipal or local, or authority, public or private, -or the clerks or other officers or associates thereof, whose duty it may or shall hereafter be to pass upon, accept, report on or ap- prove the sufficiency of any such bond, recognizance, obligation, stipulation, undertaking or anything in the nature of either of the same may accept the same when entered into, joined in, made, tendered, given, filed, recorded, executed or guaranteed solely by such a company or corporation, and all such corporations so incorporated under the laws of this State, or so authorized to do business under the laws of this State, and so authorized under its charter are hereby vested with full power and authority to execute or guarantee any and all such bonds, recognizances, stipulations or undertakings, or other things in the nature of either of the same, whether given under the laws of this State, .or of the United States, or of any state or country. Laws of 1893, § 1, chap. 720, as am’d by chap. 178, Laws of 1895; 2 R. S. 1686. Proviso as to acceptance of guarantee, etc.—It 1s further provided that the guarantee of any such company shall not be accepted by heads of departments or others, as provided in section one of this act, whenever its liabilities shall have been ascertained in the manner provided in section three of this act, to exceed its assets. Id., § 2, 2 R. S. 1687. § 282. Duty of superintendent of insurance when liabilities ex- ceed assets—Whenever the liabilities of any such company shall exceed its assets, the superintendent of the insurance department shall require the deficiency to be paid up within sixty days, and if it is not so paid up, then he shall issue a certificate showing the 12 177 § 283 SUPERVISOR. Cu.y. Railroad aid bonds. extent of such deficiency, and he shall publish the same once a week for three weeks in the State paper, and thenceforth and until such deficiency is. paid up such company shall not do business under the provisions of this act.. And in estimating the condition of any such company under the provisions of this act the superin- tendent and such heads of the departments, ‘courts, judges, boards, municipalities and public officers shall allow us assets only such as are authorized under existing laws at the time, and shall charge as liabilities in addition to the capital stock all outstanding indebt- edness of the company, and a premium reserve equal to fifty per centum of the premiums charged by said company on all risks then in force. Nothing herein contained shall apply to bonds given in criminal eases. Laws 1893, chap. 720, § 3 as am’d by L. 1895, chap. 178; 2 R. 8. 1687. § 283. Statements and examinations, court may require.—To be received as given in justification upon bonds, etc.—Further justifica- tion not required.—The supreme court in the judicial department which includes the county in which the principal place of business in this State of any such company shall be located, may, at any time, and as frequently as said court shall deem requisite, require such company to file with the clerk of said county a sworn statement of its condition, and may also require such company, through one or more of its officers, to submit to an examination as to its solvency under the rules prescribed by section three of this act by a referee appointed by and under the direction of said court. Such statement and examination, when filed with said clerk, or a certified copy thereof, when filed ‘with any other ‘clerk of the Supreme Court, or with any other court, or with any of the persons, bodies, or officers mentioned in the first section of this act, shall be received and considered as given in justification upon any and all bonds and undertakings or other instruments executed or guaranteed by such company, which shall thereafter be presented to any of the said persons, bodies or officers for ap- proval. Any such person, body or officer may, in his discretion, if he or it deems such justification sufficient, approve and accept such bond, or undertaking or other instrument without further justification, or he or it may direct such further justification through the officers of such company as he shal] deem requisite, either limited to any particular matter relating to the condition of such company, or generally. Laws 1893, chap. 720, § 4 as am’d L. 1895, chap. 178; 2 R. 8. 1688. 178 CH. v. SUPERVISOR. §§ 284-286 Filing papers, ete. § 284. Filing papers, bonds, ete—Al]l such papers should be indorsed so as to show what they contain, together with the fact and date of their reception. The following form may be used: TOWN: OF cece net cease Joun Dor to RicHarp Ros, as Supervisor of the town of ........ a Official Bond of JoHN Dor, as Overseer of the Poor for the year 190... TOWN OF ...... CLERK’s OFFICE, ! ee Town Clerk. “ § 285. Supervisor’s duty to—Annual meetings of board, ete—A supervisor is required to attend the annual meeting of the board of supervisors of the county, and every adjourned or special meet- ing of which he shall have notice, and present to such board the town audits, and such other accounts and demands against the town, and such reports and statements as he may be required by law to present to such board. Town Law, § 80, subd. 6; 3 R. S. 3219; see also § § 358, 555, 558 ante. § 286. Sale of town property.—The supervisor of each town shall sell and convey in the name of the town property owned by it, when directed by a town meeting. Town Law, § 80, subd. 7, added by chap. 377, Laws of 1900. 179 $$ 287-288 SUPERVISOR. CH. y. Special constable, fines, ete. § 287. Special constables, appointment of—The supervisor and two justices of the peace of any town, may, when in their judg- ment necessary for the preservation of the public peace during any period of three days or less, appoint five or less special con- stables of such town for such period., Duplicate certificates of the appointment, signed by such supervisor and such justices of the peace as such, shall be delivered to each of such special con- stables, specifying the days for which he is so appointed, and onc of such duplicates shall be by such special constables filed with the town clerk of said town. The supervisor of such town shall cause to be provided and furnished to each of such special con- stables a badge on which shall be plainly printed the words ‘special constable,” which shall be worn conspicuousiy by each vf such special constables while serving as such, and be delivered hy him on the completion of his service to the supervisor of such town, who shall preserve the same for future use and deliver the same to his successor in office, who shall preserve the same when not in use. Each of such special constables, while in office as such, shall be a peace officer, and have all the powers and be sub- ject to all the duties and liabilities of a constable of such town in all criminal actions and proceedings and special proceedings of a criminal nature, and shall be entitled to receive compensation from the town at the rate of two dollars per day during his term of office. Town Law, § 41, as am’d by chap. 481. Laws of 1897; 3 R. S. 3213; see § 410 ante. $ 28s. Supervisors may direct fines, etc., to be paid.—Boards of supervisors shall have power to direct the payment, by justices of the peace, of all fines and penalties imposed and received by them, to the supervisors of their respective towns, on the first Monday in each month, and to direct justices of the peace to make a verified report of all fines and penalties collected by them to the board of town auditors of their respective towns on Tuesday preceding the annual town meeting. Upon payment to the super- visor of any town as prescribed by this act, such supervisor shall immediately pay over such part of such fines and penalties to any person or corporation entitled to receive such amount by virtue of any statute, special or otherwise. The residue of such amount shall be applied to the support of the poor of such town. Thi- act shall not apply to the county of New York or Kings. § 1, chap. 685, Laws of 1894; 3 R. S. 3216. 12n CH. Vv. SUPERVISOR. §§ 289-292 Fines, etc., and fires. § 289. Fine to be paid to overseer or superintendent of the poor.—An officer, who collects or receives a fine, imposed by a jus- tice of the peace for a contempt, must, within ten days thereafter, pay the money, for the benefit of the poor, to the overseer or super- intendent of the poor of the town, city, or district, wherein the fine was imposed; or, where there is no such officer, to the officer or officers performing corresponding functions under another name ; unless the board of supervisors has directed the payment of fines and penalties to the supervisor of the town in a case where it is authorized by law so to do. Code Civ. Pro. § 2875. § 290. Supervisor to prosecute for penalties—The supervisor shall prosecute in the name of his town, for all penalties given by law to such town for its use and for which no other officer is specially directed to prosecute. Town Law, § 80, subd. 2; 3 R. S. 3218. With the exception of suits for penalties brought by the supervisor as above prescribed, he has no power to begin or to defend suits, or to employ an attorney so to do. The town board has exclusive authority to retain an attorney to prose- cute or defend a litigation which concerns the town, except that the super- visor may sue in the name of the town for all penalties given by law for its use and for which no other officer shall be directed to prosecute. The governing board of the town is the “ town board.” Adee v. Arnow, 91 Hun, 329. People v. Wood, 12 N. Y. Supp. 436. § 291. Fires in woods.—Whenever the woods in any town shall be on fire, it shall be the duty of the justices of the peace, the supervisor and commissioners of highways of such town, and of each of them, to order such and so many of the inhabitants of such town liable to work on the highways, and residing in the vicinity of the fire, as they shall severally deem necessary, to re- pair to the place where such fire shall prevail, and thereto to assist in extinguishing the same, or in stopping its progress. | Town Law, § 82. Supervisors as fire wardens and the powers, duties and compensation of fire wardens, see Forest, Fish and Game Laws, § § 225, 227. Refusal to assist in extinguishing a fire is a misdemeanor. Penal Code, §§ 413, 414. § 292. Chief fire warden.—The forest, fish and game commis- sion shall appoint a chief fire warden who shall have supervision 181 §§ 293-294 SUPERVISOR. Cu. v. Fires, ete. of town fire wardens, visit and instruct them in their duties and enforce the law as to fire districts in towns. Forest, Fish and Game Law, § 224a, added by Laws 1901, chap. 326, as am’d by Laws 1904, chap. 590. § 293. Fire wardens and fire districts—The commissioner may from time to time in every town having lands which are part of the forest preserve, and may in every town having lands which would become part of the forest preserve if acquired by the state, appoint a fire warden who shall act during the pleasure of the commission. When required by the commission, such fire warden shall, and any such fire warden may establish two or more fire districts in his town. He may also by a written appointment filed in the town clerk’s office, from time to time appoint a resident citizen in each district as district fire warden who shall act during the pleasure of the fire warden. In every other town the super- visor shall be fire warden by virtue of his office. If the supervisor be absent when fire occurs, or fails to act, and justice of the peace in the town may act as fire warden. If in a town situated in a county containing lands of the forest preserve, the commission is unable to find a suitable person who will accept the position of fire warden, then the supervisor of that town shall act as fire warden and discharge all the duties devolving on that office by law, and shall promptly make to the chief fire warden a report of each forest fire that occurs in his town. Forest, Fish and Game Law, § 225. as am’d by Laws 1903, chap. 442. Laws 1904, chap. 590. § 294. Duties of fire wardens.—Under the commission a fire warden charged with preventing and extinguishing forest fires in his town, during a season of drought may with approval of the commission establish a fire patrol in his town. In ease of fire in or threatening forest or woodland, the district fire warden, if any, or if none, the fire warden shall attend forthwith and use all neces- sary means to confine and extinguish the same. The fire warden may destroy fences or plow land, or in an emergency, set back- fires to check fire. Either the fire warden or a district fire warden may summon any resident of his town to-assist in putting out fire. And person summoned who is physically able and refuses to assist, shall be liable to a penalty of ten dollars. An action for trespass shall not le against persons crossing or working upon lands of another to extinguish fire. In case a forest fire burn over more 182 CH. Vv. SUPERVISOR. §§ 295-296 Fires, ete. than acre of land, the fire warden of the town in which it occurs shall make a report thereof to the commission, giving the area burned over, the quantity of timber, wood, logs, bark or other forest products, and of fences, bridges and buildings destroyed, with an estimate of the value thereof. He shall also report the cause of such fire, and the means used in putting it out. Forest, Fish and Game Law (Laws 1900, chap. 20) § 226 as am’d by Laws 1904, ghap. 590. § 295. Compensation of fire wardens and others employed at fires. —Fire wardens and district fire wardens shall receive two dollars and a half a day for time actually employed at forest fires or in the prevention thereof. Each town board of audit may fix the price to be paid per day, not exceeding two dollars, for service of labor- ers at forest fires in their respective towns, and serve notice thereof on their town fire wardens and on the forest, fish and game commission. If necessary to protect land in the forest pre- serve the commission may direct the employment of laborers at not exceeding two dollars a day, and such direction shall be bind- ing on the towns. All services rendered at forest fires or in the prevention thereof shall be a town charge. In towns where fires wardens are appointed by the commission, bills for services at fires must be approved by the fire warden and a duplicate bill with his approval and a certificate of the board of town auditors showing the bill has been paid, filed with the commission. On approval of the bills filed with the commission, the comptroller shall pay one-half the amount so expended in any such town, to the town. Forest, Fish and Game Law, § 227, as amended by Laws of 1900, chap. 609, and Laws 1901, chap. 519. “The Forest Preserve” includes the lands owned or hereafter acquired by the State within the counties of Clinton (except in the towns of Altona and Dannemora), Delaware, Essex, Franklin, Fulton, Hamilton, Herkimer, Lewis, Onedia, St. Lawrence, Saratoga, Warren, Washington, Greene, Ulster and Sullivan except 1. Lands within the limits of any village or city, and 2. Lands not wild lands acquired by the State on foreclosure of mortgages made to the commissioners for loaning certain moneys of the United States, usually called the United States Deposit Fund. Id., § 216. § 296. Fires to clear land.—Fallows, stumps, logs, brush, dry grass or fallen timber, shall not be burned in the territory herein- after described from April first to May thirty-first both inclusive, -or from September sixteenth to November tenth both inclusive. Q 183 § 297 SUPERVISOR. CH. v. Fires, ete. From June first to September fifteenth both inclusive, such fires may be set therein if written permission of the fire warden or district fire warden of the town or district ‘in which the fire is set has been first obtained. If in a locality near forest or wood- land, the fire warden or district fire warden shall be personally present when the fire is started. Such fires shall not be started during a heavy wind or without sufficient help present to control the same, and the same shall be watched by the person setting the fire until put out. Any person violating any provision of this section is guilty of a misdemeanor, and in addition thereto is liable to a penalty of three hundred dollars. This section applies to Hamilton county; to the towns of Minerva, Newcomb, North Hudson, Schroon, Keene, Jay, Lewis, North Elba, Saint Armand, and Wilmington, Essex county; the towns of Waverly, Harriets- town, Brandon, Santa Clara, Brighton, Belmont, Franklin, Duane and Altamont, Franklin county; the towns of Hopkinton, Colton, Clifton, Fine, Edwards, Piteairn, Clare, Russell, Piercefield and Parishville of St. Lawrence county; the towns of Diana, Croghan, Watson, Greig, and Lyonsdale of Lewis county; to the towns of Webb, Wilmurt, Ohio, Salisbury and Russia, Her- kimer county; the towns of Forestport and Remsen, Oneida county; the towns of Stratford, Caroga, Bleecker, and Mayfield, Fulton county; the towns of Day, Edinburg, Hadley and Corinth, Saratoga county; the towns of Johnsburgh, Thurman and Stony Creek, Warren county; the towns of Putnam, Dresden, and Fort Ann, Washington county; the towns of Altona, Danne- mora, Ellenburgh, Saranac and Black Brook, Clinton county; the towns of Denning, Hardenburgh, Shandaken, Olive, Rochester, Wawarsing and Woodstock, Ulster county; the towns of Neversink and Rockland, Sullivan county; the towns of Andes, Colchester, Hancock and Middletown, Delaware county; the towns of Hunter, Jewett, Lexington and Windham, Greene county. Forest, Fish and Game Law, § 229, as amended by Laws 1903, chap. 186. § 297. Forest fires prohibited—A person who wilfully or neg- ligently sets fire to waste or forest lands of the state or of a private person or who suffers a fire on his own lands to extend therefrom or to state lands is guilty of a misdemeanor and may be impris- oned not more than one year and be liable to pay a fine of not more than two hundred and fifty dollars or both. He shall also 184 Cu. v. SUPERVISOR. 8§ 298-302 Fires and cemeteries. be liable to the state or any person for the damages caused by such wrongful act. Forest, Fish and Game Laws, part of § 230, as am’d by Laws 1901, chap.. 519, Laws 1904, chap. 590. § 298. Proceeds of actions for forest fires—Moneys received in the name of the people for violations of sections two hundred and four, two hundred and twenty-eight, two hundred and twenty- nine, and two hundred and thirty of this act, shall be paid to the commission who shall apply so much thereof as may be necessary to the payment of the expenses of collection and shall pay one-half of the balance, not exceeding in any one case fifty dollars, to the fire warden or district fire-warden upon whose information the action was brought. The balance of such receipts shall be avail- able for enforcing the various provisions of law for the protection of forests against fire. Forest, Fish and Game Laws, § 231, as added by Laws 1901, chap. 491. § 299. Furniture and blank books for town clerk’s office.— Suitable furniture, blank books and supplies shall be furnished for town clerk’s office. Town Law, § 85; see §§ 466 ante and 682 post. § 300. Sign for town clerk’s office—There shall be furnished a proper sign for town clerk’s office. Town Law, § 86; see ante 564 and § 679, post. § 301. Removal of remains to other cemeteries——The super- visor of any town containing a private cemetery may remove any dead bodies or human remains interred in such cemetery to any. other cemetery within such town, if the owners of such cemeteries and the persons residing within the State who are next of kin of such deceased persons consent to such removal. The owners of such cemeteries may remove the remains of deceased persons interred therein to any cemetery within such town, or to some cemetery designated by the persons who are next of kin of such deceased persons. Notice of such removal shall be mailed or served personally upon the next of kin of such deceased person, if known to such owners, within ten days of such removal. Laws 1854, chap. 112, § 11, as am’d by chap. 463, Laws 1897. § 302. Supervision of habitual criminal.—The person of an ha- bitual criminal shall -be at all times subject to the supervision of 185 3§ 303-305 SUPERVISOR. Cu. Y. Villages, ete. every judicial magistrate of the county and of supervisors and overseers of the poor of the town where the criminal may be found, to the same extent that a minor is subject to the control of his parent or guardian. Penal Code, § 691. Power to adjudge a person an “ habitual criminal” is given to the courts. Id., § 690; Code Crim. Pro. § § 510, 511, 512, 513, 514. The judgment is to be duly entered in a book provided for that purpose. A copy of the entry, duly certified by the clerk, is proof: of the judgment. Code Crim. Proc. § 511. § 303. Mutual fire insurance companies——The incorporation of such companies is provided for by the Insurance Law. They shall not commence business if located in New York or Kings county, nor establish agencies until agreements have been entered into for insurance with four hundred applicants, the premiums on which shall amount to $200,000, of which $40,000 shall have been paid in, in cash and notes of solvent parties founded on actual and bona fide applications for insurance shall have been received for the remainder. In other counties two hundred appli- cants, with premiums amounting to $100,000 of which $20,000 shall be cash and notes of solvent parties, founded on actual and bona fide applications for insurance, shall have been received for the remainder. * * * Such notes shall be called capital stock notes. * * * No note shall be received as a capital stock note unless accompanied by certificate of a justice of the peace or su- ‘pervisor of the town or city where the person making it shall reside that the maker is, in his opinion, pecuniarily good and responsible for the same. Insurance Law, part of § 111; 2 R. S. 1634-1635. § 304. State bounty for panthers—The statute authorizing the payment of a bounty for panthers has been repealed. aa Fish and Game Law, § 234, as renumbered by Laws 1900, chap. 7. § 305. Incorporation of villages.—Provisions for the incorpora- tion of villages are embodied in the general Act of 1897, known as the village law. Laws 1897, chap. 414. 186 CH. Vv. SUPERVISOR. §§ 306-307 Villages, ete. § 306. Requisite population—A territory not exceeding one square mile, or an entire town, containing in either case a popu- lation of not less than two hundred, and not including a part of a city or village, may be incorporated as a village under this chapter. But if a part of the territory of the town, which town has a popu- lation of not less than 10,000, has already been included in a city or village, then the whole or any part of the remaining territory may be incorporated as a village under this chapter if the popu- lation shall not be less than 1,000. Village Law, § 2, as am’d Law 1899, chap. 154, am’d 1904, chap. 35. § 307. Proposition for incorporation and consent of property owners.—Twenty-five adult freeholders residing in such territory may institute a proceeding for the incorporation thereof as a vil- lage, by making and delivering to the supervisor of the town in which such territory is situated, or if situated in two or more towns, to the supervisor of each of such towns, a proposition in substantially the following form: Proposition for the incorporation of the village of .......... The undersigned adult resident freeholders of the territory here- inafter described propose the incorporation thereof by the name of the village of ............ The territory proposed to be incorporated does not exceed one square mile and is bounded and described as follows: (or, the territory proposed to be incorporated is the entire town of oa RHEE omAE or the territory proposed to be incorporated is bounded and described as follows ............ and has a popu- lation of over 1000 and is a part of the town of ............ which town has a population of not less than 10,000, and a part of the territory of such town is already Socorparaiel | in a city or one or more villages namely ............ Is Such territory contains a population of ............ » as ap- pears from the enumeration hereto attached. Dated. scscesis eee. (Signatures and residences. ) The proposition shall be signed by the persons proposing such incorporation, with the addition of the town in which they respect- ively reside. There shall be attached to said proposition and de- livered to said supervisor or supervisors concurrently therewith, a written consent to the proposed incorporation in substantially the following form: 187 §§ 308-309 SUPERVISOR. Cu. v. Villages, ete. Consent to the proposed incorporation of the village of ....... The undersigned, owners of one-third in value of the real prop- erty within the territory described in the proposition hereto at- tached, as assessed upon the last preceding town assessment-roll, hereby consent to the incorporation thereof as in said proposition set forth. Datedy ves s¢ce ees Signatures, Residences, Assessments. The said consent shall be signed by owners of real property situate within such territory constituting one-third in value there- of, as assessed upon the last preceding town assessment-roll, with the addition of their places of residence and the assessments of their said real property, respectively. A list of the names of the inhabitants of such territory shall be attached to and accompany the proposition. At the time of the delivery of the proposition the sum of fifty dollars shall be deposited with one of the super- visors for the purchase specified in this article. Village Law, § 3, as am’d by Laws 1903, chap. 139 and Laws 1904, chap. 35, § 3; see Laws 1905, chap. 259, validating and confirming rein- corporation of certain villages. § 308. Notice of hearing.—Within ten days after the receipt of such proposition the supervisor or supervisors shall cause to be posted in five public places in such territory and also published at. least twice in each newspaper published therein, a notice, that a proposition for the incorporation of the village of (naming it) has been received by him or them, that at a place in such territory and on a day, not less than ten nor more than twenty days after the date of posting such notice, which place and date shall be specified therein, a hearing will be had upon such proposition; and that such proposition will be open for public inspection at a specified place in such territory until the date of such hearing. Village Law, § 4. § 309. Proceeding on hearing—The supervisor or supervisors shall meet at the time and place specified in such notice, and shall hear any objections which may be presented against such incorpora- tion upon either of the following grounds: 1. That a person signing such proposition is not qualified there- for, or 188 , ‘CH. Vv. SUPERVISOR. 8§ 310-311 Villages, ete. 2. That the persons signing such consent are not the owners of one-third in value of the real property within such territory, as assessed upon the last preceding town assessment-roll, or 3. That, if the territory is less than an entire town, it contains more than one square mile, or is a part of a town having a population of less than 10,000 and that part of the territory of such town is not already incorporated in a city or in a village and has a population of less than 1,000. 4. That the population of the territory is less than two hun- dred. All objections must be in writing and signed by one or more resident taxpayers of a town in which some part of the proposed village is situated. Testimony may be taken on such hearing, which shall be reduced to writing, and subscribed by the witnesses. The hearing may be adjourned, but must be concluded within ten ‘days from the date fixed in the notice. Village Law, § 5, as am’d by Laws 1899, chap. 154; Laws 1903, chap. 139 and 1904, chap. 35. § 310. Decision of supervisor—Within: ten days after such hearing is concluded the supervisor or supervisors shall determine whether the proposition, consent and papers filed therewith com- ply with this chapter, and shall within such time make and sign a written decision accordingly, and file it or a duplicate thereof in the office of the town clerk of each town in which any part of such proposed village is situated. The proposition for incorporation, consent and papers attached thereto, a copy of the notice, the objections, testimony and minutes of proceedings taken and kept on the hearing; shall also be filed with such decision in one of such town clerk’s offices. If the decision be adverse to the proposition, it shall contain a brief statement of the reasons upon which it is based. If no appeal be taken from such decision within ten days from the filing thereof, it shall be final and conclusive. Village Law, § 6, as am’d by Laws 1903, chap. 139. § 311. Notice of appeal from decision of supervisor.—If the decision sustains the proposition for incorporation, a resident tax- payer of a town in which any part of such proposed village is sit- uated’ may appeal therefrom by serving a notice of appeal upon each town clerk with whom the decision was filed, and on at least three of the persons who signed the proposition. If the decision be adverse, five of the persons who signed the proposition may join 189 §§ 312-314 SUPERVISOR. Cu. y. Villages, ete. in an appeal therefrom, by serving a notice of appeal upon each town clerk with whom the decision was filed, and on each person who signed objections to the proposition. All appeals shall be taken to the county court of the county in which the proposition, notice, objections and testimony are filed, and the notice of appeal must be served within ten days after the filing of the decision. The town clerk with whom the proposition and other papers are filed must, within five days after service upon him of the notice of appeal, transmit all such papers to the county judge. Village Laws, § 7. § 312. Hearing and decision of appeal—aA person, except a town elerk, by or upon whom the notice of appeal is served, may bring on the appeal for argument before the county court, upon a notice of not less than ten nor more than twenty days. Such no- tice must be served upon all parties to the appeal, except a town elerk. The county court shall hear such appeal, and, within ten days after the date fixed in the notice of argument, shall make and file an order affirming or reversing the decision. The county judge shall file such order, together with the papers upon which the ap- peal was heard, with the town clerk by whom the papers were transmitted to him. Such order shall be final and conclusive. No costs of appeal shall be allowed to any party. Village Law, § 8. ‘ § 313. When election may be held—An election to determine the question of incorporation upon such proposition shall be held in either of the following cases: 1. Where a decision has been made sustaining the proposition, and an appeal has not been taken therefrom. 2. Where an appeal has been taken from a decision sustaining the proposition, and such decision has been affirmed by the county court. 3. Where an appeal has been taken from an adverse deécision, and the decision has been reversed by the county court. Village Law, § 9. § 314. Notice of election—Within five days after the right to an election ix complete the town clerk with whom the proposition and other papers are filed shall give notice of an election to be held in such territory at a specified time and place. The notice shal] be 190 CH. Vv. SUPERVISOR. §§ 315-316 Villages, etc. signed by the town clerk and posted in ten conspicuous places in such territory, and also published at least twice in each newspaper published therein, and it shall fix a time for such election, not less than fifteen nor more than twenty-five days from the date of the posting thereof. Such election shall be held at a convenient place in such territory between the hours of one o’clock in the afternoon and sunset, but shall not be held upon the day of a town meeting or of a genera] election in a town in which any part of the pro- posed village is situated. Village Law, § 10. § 315. Conduct of election—Such election shall be held at the time and place specified. The town clerk giving such notice shall serve a copy thereof upon the supervisor and town clerk of each town, in which any part of the proposed village is situated, at least ten days before the date fixed for such election. Two or more of such officers, including the town clerk giving such notice, shall constitute the board of inspectors to conduct such election. If only one of the officers attend at the time and place fixed for the election, he shall appoint an elector of such territory to act with him as an inspector of such election. If no officer attend, the electors present may choose two of their number to act as inspectors. The inspectors shall file the constitutional oath of office with the town clerk with whom the proposition was filed. Such inspectors of election shall possess all the powers conferred by law upon a board of inspectors of election at a town méeting, so far as the same are applicable. The ballot at such election may be either written or printed, and shall contain either the words “for incorporation,” or “ against incorporation.” Village Law, § 11. Ballot and conduct of an election need not conform to the election law. Village of Harrisville v. Lawrence, 66 Hun, 304. Matter of Taylor, 150 N. Y. 243. § 316. Qualification of electors.—Each elector qualified to vote at a town meeting, who has been a resident of such territory for at least thirty days next preceding such election, and who is the owner of property within such territory which was assessed upon the last assessment-roll of the town, may vote at such election. A woman who possesses the qualifications to vote at a town meeting, except the qualification of sex, and who has been a resident of such territory for at least thirty days next preceding such election, 191 §§ 317-319 SUPERVISOR. CH. v. Villages, ete. and who is the owner of property, within such territory which was assessed upon the last assessment-roll of the town, may vote at such election. Village Law, § 12, as am’d by Law 1906, chap. 404. Qualification of voters—A voter at a village election, other than the first, must possess the following qualifications: 1. To entitle him to vote for an officer, he must be qualified to vote at a town meeting of the town in which he resides, and must have resided in the village thirty days next preceding such elec- tion. 2. To entitle him to vote upon a proposition, he must be entitled to vote for an officer, and he must also be the owner of property in the village assessed upon the last preceding assessment-roll thereof. A woman who possesses the qualifications to vote for village officers, except the qualifications of sex, who is the owner of property in the village assessed upon the last preceding assess- ment-roll thereof, is entitled to vote upon a proposition to raise money by tax or assessment, or for the dissolution of the village. Village Law, § 41. as am’d by Law 1906, chap. 404. § 317. Ballot boxes where territory is in more than one town.— If the proposed village is situated in more than one town, a sepa- rate ballot box shall be provided for each town, and the ballot of each person voting at such election shall be deposited in the ballot- box assigned to the town in which he resides, Village Law, § 13. § 318. Canvass of election—Immediately after the closing of the polls of the clection the board of inspectors shall canvass the ballots cast thereat, and make and sign a certificate of the holding of the election and of the canvass, showing, if the territory is wholly within one town, the whole number of such ballots, the number for incorporation, and the number against incorporation ; or if it includes parts of two or more towns, showing such facts separately as to each town. Within three days after the election, the inspectors shall file such certificate in the office of the town clerk with whom the proposition and other papers are filed. Village Law, § 14. ' § 319. New election.—If the election be set aside on appeal, a new election shall be held. The right to such an election shall be 192 CH. Y. SUPERVISOR. $§ 320-322 Villages, ete. complete upon the filing of the decision on appeal with the town clerk. He shall thereupon give notice of another election. All the provisions herein contained regulating the first election apply to proceedings for a new election, including the service and posting of notices, the conduct of the election, the canvass. and certification of the result, and appeals therefrom. A. new election shall be held in like manner if any election is set aside on appeal. Village Law, § 20. As to second election when first election void, see People v. Snedeker, 16 N. Y. 350. § 320. When village deemed incorporated.—If the territory is wholly within one town, and a majority of the votes cast is in favor of incorporation, or if it includes parts of two or more towns and a majority of the votes cast in each town is in favor of in- corporation, then such territory shall become and be an incor- porated village under this chapter from and after the date of such election, unless the election is set aside on appeal as herein pro- vided. Village Law, § 21. When word “village” means incorporated village, see Statutory Con- struction Law, § 22. Admission by village establishes incorporation. Fox v. Village of Fort Edwards, 48 Hun, 365. § 321. Compensation for services under this article—The fol- lowing compensation is payable for services under this article: 1. To supervisors for services in connection with the proposition for incorporation, two dollars for each day actually and necessarily spent by them. 2. To town clerks, the compensation allowed by law for other similar services, and for services the compensation for which is not fixed by law, two dollars for each day actually and necessarily spent by them. 3. To electors acting as inspectors of election, two dollars for each day actually and necessarily spent in such service. Village Law, § 23. § 322. Payment of expenses if village not incorporated.—If the incorporation of the proposed village be not effected by the pro- ceedings authorized in this article, the fees and expenses of the 13 193 1 §§ 323-324 SUPERVISOR. Cu. v. Villages, ete. town officers or other persons performing official services shall be paid from the fund deposited with the supervisor. If the persons making such deposit and the officers and persons entitled to com- pensation for services in such proceedings do not agree upon the amounts payable therefor, such fees and expenses shall be taxed by the county judge of the county in which the proposition was filed, and the amounts taxed by him shall be paid to the persons entitled thereto. The remainder of the sum deposited, if any, or if the proceed- ings result in the incorporation of the village, the whole of such deposit, shall be returned to the persons making it by the su- pervisor on demand. Village Law, § 24. § 323. Payment of expenses of incorporation——The following expenses incurred in the proceedings for incorporation shall be a charge against the village: 1. The reasonable necessary expenses incurred by the persons signing the proposition prior to the delivery thereof to the super- visor. 2. If on appeal from the decision of the supervisor the proposi- tion for incorporation be sustained, the reasonable necessary ex- penses on such appeal, not exceeding fifty dollars, incurred by the persons signing the proposition. 3. The fees payable to town officers and to electors acting as in- spectors of election for services performed by them under this article and their necessary disbursements. Village Law, § 25, as am’d Laws 1905, chap. 404. 4. If on appeal for a certificate of election showing that a majority of the votes cast at an election held under this article is in favor of incorporation the election is finally sustained, the reasonable and necessary expenses of such appeal in county court and appellate division incurred by those appealing in support of the validity or regularity of such election. Cost or expense not allowed for appeal involving merely the regularity of an election, see Village Law §§ 17, 18. § 324, First election of officers, when held.—An election of off- cers of the village shall be held in either of the following cases: 1. After the lapse of ten days from the filing of the certificate of election showing the incorporation, unless an appeal has been taken therefrom. 194 CH. Vv. SUPERVISOR. § 325 Villages, ete, 2. If such an appeal has been taken, after the lapse of ten days from the filing of the decision of the county court sustaining the election, unless an appeal has been taken therefrom. 8. I£ an appeal has been taken from the decision of the county court, after the filing of the decision of the appellate division of the supreme court sustaining the election. Village Law, § 26. The pene of the act for incorporation of villages, Laws 1870, chap. 291, § 9, have not been changed or repealed by the changes in the general election laws or laws requiring town elections to be had by means of official ballots or ballot machines and still regulates the method of voting on the proposition of incorporating a town or parts of towns into a village. Matter of Taylor, 150 N. Y. 242. § 325. Diminishing boundaries of villages—The boundaries of a village may be diminished by excluding from its corporate lim- its, territory abutting upon a street, which is not adjacent to nor benefited by either street or sidewalk improvements, electric lights, sewers, waterworks system or fire protection, when any of such benefits, improvements or system have been completed in a village. A petition for diminishing the boundaries of a village by excluding territory therefrom may be presented to the board of trustees of such village. Such petition shall describe the territory sought to be excluded, and shall state the number of inhabitants thereof and the names of the owners and occupants of each parcel of land therein, and shall be signed and duly acknowledged by the owners of a majority in value of the real property sought to be excluded. Each person signing such petition shall state opposite his name the assessed valuation of all property owned by him in such ter- ritory, together with the amount of village taxes paid thereon during the preceding year. Such statement of assessed valuation and taxes paid shall be duly verified by each person signing such petition. The petition must also be accompanied by the consent in writing of the supervisor of the town in which the territory to be excluded is situated. Upon the presentation of such petition and consent, the board of trustees shall, if it appears that the exclusion of such territory will not decrease the number of in- habitants remaining in the village so as to change its class, cause a proposition for so diminishing such boundaries to be submitted at the next succeeding annual village election, or a special election called for the purpose of voting upon such proposition. If the proposition be adopted, the petition, consent and certificate of the 195 § 326 SUPERVISOR. Cu. v. Fire companies, result of the vote cast upon the proposition shall be recorded in the village book of records. The diminishing of such boundaries shall take effect thirty days after such election. Within ten days after the adoption of such proposition, a certificate containing a description of the territory sought to be excluded, stating the assessed valuation thereof and the number of inhabitants therein, shall be filed in the town clerk’s office of each town, and in the county clerk’s office of each county in which the village is wholly or partly situated, and also in the office of the secretary of state. Territory so excluded from the village shall not be relieved from bearing its proportionate share of any liability or indebtedness incurred by such village while such territory was a part thereof, and until such liability is discharged, or such indebtedness paid, the proportionate share to which such territory would be liable if it had not been excluded shall be levied upon, assessed and collected from such territory by the proper officers of such village, in the same manner as if such territory had not been excluded therefrom. Provided however that this section shall not apply to any county in the state which has adopted, or may hereafter adopt, the system of highway improvement under chapter one hundred and fifteen of the laws of eighteen hundred and ninety-eight or the acts amendatory thereof. Village Law, § 326a, added L. 1903, chap. 606. § 326. Organization of fire, etc., companies in unincorporated villages.—Any ten or more persons, residents of any unincorpora- ted village of this State, who shall desire to associate themselves together in a corporate capacity as a fire, hose or hook and lad- der company, or as a department consisting of two or more of such companies, may make, sign and acknowledge before any officer authorized to take the acknowledgment of deeds in this State, and file in the office of the secretary of state, and also in the office of the clerk of the county in which the office of the proposed company shall be situate, a certificate in writing in which shall be stated the name or title by which said company shall be known in law, the particular business and object of said incorporation, the name of the unincorporated village in which said company or de- partment proposes to act, and the name of the county in which said village is situated, the number of trustees, directors or managers to manage the same and the names of the trustees, directors or managers for the first year of its existence and the number of 196 CH. Vv. SUPERVISOR. § 327-328 Fire companies. years said company or department shall exist, not to exceed fifty years, but such certificate shall not be filed unless there shall be annexed thereto a copy of a resolution of the board of town officers of the town in which said village is situated, consenting to such incorporation and certified by the clerk of said town to be a true copy thereof; provided, that such corporation shall engage in or conduct only such business as properly belongs to fire, hook or hook and ladder companies and only in the village or town named in the aforesaid certificate. Laws 1887, chap. 315, § 1; 3 R. S. 3446. § 327. Additional provisions for such organizations.—Ten or more persons may become a fire, hose, protective or hook and lad- der corporation by making, acknowledging and filing a certificate, stating the particular object for which the corporation is to be formed; the name of the proposed corporation; the city, village or town in which it proposes to act; the number of directors; and the names and places of residence of the persons to be directors until its first annual meeting. Such certificate shall not be filed without the approval, indorsed thereupon or annexed thereto, of a justice of the supreme court, nor unless there is annexed thereto a certified copy of a resolution of the board of trustees of the vil- lage or the approval of the mayor of the city, or if not within a village or city, a resolution of the town board of the town in which the corporation proposes to act, consenting to its incorporation on filing said certificate in pursuance of law the signers thereof their associates and successors shall be a corporation in accordance with the provisions of such certificate. The Membership Corporation Law § 65. The town board has power to appoint firemen. See § 585. See, also, Laws 1887, chap. 244, § 2, as am’d by chap. 342, L. 1888; 3 R. S. 3445. § 328. Payments for injuries to firemen If an active member of a volunteer fire company in any incorporated village or in any fire district of a town outside of an incorporated village, dies from injuries incurred while in the performance of his duty as such fireman within one year thereafter, the village or town shall pay to the executor or administrator of such person the sum of $500. In villages, such sum shall be a village chargee * * * If such fireman was a member of a fire company in a fire district outside of an incorporated village such sum shall be a town charge and 197 $§ 329-332 SUPERVISOR. Cu. v. Garbage, ete. shall be assessed upon the property and persons in such fire dis- trict liable to taxation and collected in the same manner as other town charges. Such money shall be distributed in the manner provided by law for the distribution of personal property. Laws 1895, chap. 615; 3 R. S. 3448. § 329. Collection, etc. of garbage— * * * Within any town having over 10,000 inhabitants or within any district in any such town established by the town board of such town, it shall be lawful for the town board of such town to provide for the collection of and to cause to be consumed by fire or heat and to prohibit the throwing, casting or deposit in any body or stream of water or upon any ash heap or other place than such as may be provided by them within such * * * town or district, any animal or vegetable refuse, dead animal, carrion, offal, swill or garbage. And it shall be lawful for the town board of any such town * * * to contract for the collection and for the con- sumption by heat or fire, of any such refuse or other aforesaid matter, or for the purchase, maintenance and operation of any appliances for the collection and consumption thereof. Laws 1894, chap. 666, § 1; 3 R. S. 3449. § 330. Offense a misdemeanor.—Any person offending against any such provision as aforesaid made by any such town board * * * for the collection or for the prohibition of the throwing, casting or deposit of any such refuse or other aforesaid inatter, shall be deemed guilty of a misdemeanor. Laws 1894, chap. 666, § 2. The expenses are a town charge, and, when collected, paid over to the supervisor and by him applied to payment thereof. Id., § 3. § 331. Police justice—Fees of justice of the peace in village criminal cases.—If a police justice shall not be paid a salary, he is entitled to receive for his services the same fees as: a justice of the peace in like cases. As to compensation, see Code of Crim. Pro. § 78. If he receives a salary, all such costs. fees, expenses and penalties or other moneys shall be paid by him to the village treasurer. Village Law, parts of §§ 184 and 185. $ 332. Fees, salaries and expenses of policemen.—The board of trustees may determine that each village policeman shall be paid 198 Cu. v. SUPERVISOR. §§ 332-333 Policeman and boundaries. a salary instead of fees and may fix the amount thereof. A village policeman shall receive the same fees as constables of towns for similar services, to be paid in like manner, except that his fees for services in proceedings on account of a violation of a village ordinance shall be paid by the village. If a village policeman receives a salary all fees collected or received by him belong to the village and he must account therefor and credit the same upon his salary. A village policeman shall not receive any present or reward for his services other than his fees and salary, except by the consent of the board of trustees. Every village policeman who receives a salary from the village for his services performed by him, which are a town or county charge, and shall present claims therefor against the town or county charge, and shall present claims therefor against the town or county to which chargeable. All orders or warrants for such claims shall be made payable to the village treasurer, who shall collect the amount thereof. Village Law, § 190. Payment by the town of fees which are town charges when police justices receive no salary. People ex rel. Brockport v. Sutphin, 53 A. D. 614. § 333, Extension of boundaries.—Territory not in a city or vil- lage may be annexed to an adjoining village. A petition for such annexation, describing the territory, stating the number of inhabi- tants thereof, and signed by a majority of the persons residing therein, if any, qualified to vote for town officers, and also by the owners of a majority in value of ‘the property therein, assessed upon the last preceding town assessment-roll, may be presented to the board of trustees of such village. Each person signing the pe- tition shall state opposite his name the assessed valuation of the property, if any, owned by him in such territory. Such petition must be verified by at least three persons signing the same to the effect that the petitioners constitute a majority of the qualified electors, if any, of such territory, and that the petition represents a majority in value of the property as above described. The pe- tition must also be acknowledged in the same manner as a deed to be recorded. Such petition must be accompanied by the written consent of a majority of the town board of the town in which such territory is situated, residing outside the village. Upon the presentation of such petition and consent, the board of trustees shall cause a propo- 199 § 334 SUPERVISOR. CH. vy. Dissolution of village. sition for such annexation to be submitted at a special election. If the proposition be adopted, the petition and consent and the certifi- cate of the election shall be recorded in the village book of records. Such annexation takes effect immediately and a certificate thereof containing a description of the territory annexed shall, within ten days after such election, be filed by the village clerk in the office of the clerk of the town and of the county in which such annexed territory is situated, and also in the office of the secretary of state. Village Law, § 326. § 334. Supervisor to be trustee of the property of dissolved vil- lage—Dissolution of villages.—A proposition for the dissolution of a village may be submitted at a special election. If the propo- sition be defeated a second proposition for that purpose shall not be submitted within two years of the date of such special election. If a second proposition to dissolve a village has been defeated any subsequent proposition for that purpose shall not be sub- mitted within five years of the date of the special election at which the preceding proposition was defeated. If the proposition be adopted, it must be again submitted at the next annual election held not less than six months subsequent to the special election. If the proposition be adopted at such annual election, a certifi- cate thereof shall be filed in the office of the town clerk and of the county clerk of each county in which any part of the vil- lage is situated, and also with the seerctary of state. At the ex- piration of six months from such annual election the village shall be dissolved. Within that period, the board of trustees must sub- mit at a special election a proposition for the disposition of: the village property remaining after the payment of all claims for which the village shall be liable, and also for the raising by tax of any sum that may be necessary to pay and discharge its exist- ing debts and liabilities, upon the dissolution of the village all its records, books and papers shall be deposited with the town clerk of the town in which the principal portion of such village is situated, and they shall thereupon become a part of the records of such town. The supervisor of such town shall be the trustee of the property of the village. No suit in which the village is a party, nor any claim for or against the village shall be affected by its dissolution. Village Law, § 327. 200 CH. v. SUPERVISOR. §§ 335-339 Water supply. § 335. Village water commissioners’ report.—The village law repeals the act-of 1875 chap. 181 of Laws 1875 providing for Water Commission. § 336. Village water commissioners may contract with other municipalities——I{ the mains (of the village water works) are or shall be laid into or through a town, another village or a fire district in an unincorporated village, the board of water commis- sioners may contract with the town board, the board of trustees, or the fire commissioners thereof, respectively, to furnish water for the extinguishment of fires or for sanitary purposes. Such con- tract shall not be for a longer period than ten years, nor shall the amount agreed to be paid in any one year exceed two and a half mills for every dollar of the taxable property in such town, vil- lage or fire district. The amount payable each year by such con- tract shall be raised as a part of the expenses of such town, village or fire district, and paid to the treasurer of the village owning such system of water works. Village Law, part of § 234. See, also, § § 487 and 488 ante. § 337. Fire districts outside of incorporated village.— See County Law, § 37; see § 131, ante. § 338. Contracts for purification of water and sewerage.—The local authorities of the several cities, towns and villages of the State, having charge of the supply of water and the care of sewer- age in their respective localities, are hereby authorized, on behalf of their cities, towns and villages respectively, to enter into con- tracts with the owners of any process or apparatus for the purifi- cation of water and sewerage, whether protected by patents or not, and either contract for the use of apparatus and process for a term of years or for the purchase of the same, as to them shall seem advisable. Laws 1894, chap. 667; 3 R. S. 3485. § 339. Contracts by town board for lighting streets —It shall be lawful for the town board of any town in this State to contract for the lighting of the streets, avenues, highways, public places and public buildings therein, outside of the corporate limits of any incorporated village in said town, upon such terms and for such time or period not exceeding ten years, as the town board may 201 §§ 340-342 SUPERVISOR. Cn. v. Lighting, etc. deem proper or expedient, and for the payment of the expenses thereof may establish one or more lamps or lighting districts therein. It shall be lawful for the town boards of two or more adjoining towns in this State whenever a petition for the establish- ment of a lamp or lighting district shall cover territory lying in two or more adjoining towns in this State, to contract for the light- ing of the streets, avenues, highways, public places and public buildings therein, outside of the corporate limits of any incorpo- rated village in said town upon such terms and for such time, or period not exceeding ten years, as the town boards of two or more adjoining towns in joint session assembled may deem proper or expedient, and for the payment of the expenses thereof. Laws 1892, chap. 255, § 1, as am’d by chap. 309, Laws 1896; 3 R. S. 3486. § 340. Petition for lighting—wNo such contract shall be made unless a petition for such lighting, signed by a majority of the taxpayers of such lamp or lighting district shall be filed with the town clerk of said town thirty days before the contract is made, but in the county of Nassau no such contract shall be made unless the petition for such lighting signed by a majority of the resident taxpayers in such lamp or lighting district, unless it be a renewal or extension of such a contract. Laws of 1892, chap. 255, as am’d by Laws 1900, chap. 692. § 341. Notice of filing petition and meeting.—The town board, or if such district shall lie in two or more adjoining towns, then the town boards of each such town shall cause notice of the same to be published for one week in one or more of the newspapers published in such town or towns, or if no newspaper be published in such town or towns, then by posting said notice in at least six public nud conspicuous places in said district of the filing of said petition, und the time and place when, the same will be acted upon by said ‘town board, or if such lighting district lies in two or more adjoin- ing towns, then when the same will be acted upon at a joint meet- ing of the town boards of such towns, to be held in the territory where such district is to be created. Laws 1892, chap. 225 as am’d by Laws 1900, chap. 682, § 3; 3 R. S. 3487. § 342. Assessment, etc., for contract—The amount of any.con- tract that may be entered into pursuant to the provisions of this act, shall be assessed, levied and collected upon the taxable prop- 202 CH. v. SUPERVISOR. §§ 343-345 Village lock-up, ete. = erty in said town or district in the same manner, at the same time, and by the same officers as the town taxes, charges or expenses of said town are now assessed, levied and collected, and the same shall be paid over by the supervisor to the corporation, company, person or persons furnishing.or supplying said light. If the town boards of two or more adjoining towns shall, in joint session, establish a lamp or lighting district in two or more adjoining towns, they shall determine the relative proportion of the expense of such lighting which shall be borne by each of said towns, and the amount of such expense shall be assessed and levied on the taxable property in such lighting district in each of said towns, and collected in the same manner, and at the same time, and by the same officers as the town taxes or charges or expenses of the town in which said district is located, are now assessed, levied and collected, and such relative expense shall be paid over by the su- pervisor of each of said towns to the corporation, company, per- son or persons furnishing or supplying said light. Laws 1892, chap. 255, as am’d by Laws 1900. chap. 692, § 4; 3 R. S. 3487. § 343. Village lock-up.—A village may erect and maintain a lock-up or designate a place for persons arrested * * * and contract with a town in which any part of such village is situated for the temporary detention in such lock-up of persons arrested in such town. Village Law, part of § 88, subd. 5. § 344, Jury commissioners in certain counties—In every coun- ty, except Onondaga and Albany, containing a city of not less than 60,000 or more than 120,000 inhabitants as now appears or as may hereafter appear by the latest Federal enumeration, the grand and. petit jurors are selected by commissioners designated by the county judge, surrogate and county clerk. Laws 1894, chap. 557, as amended by chap. 679, Laws 1896; 2 R. 8S. 1755; chap. 320, Laws of 1900. ; In each county having 300,000 or more inhabitants according to the last preceding State enumeration except New York, Kings or any new county created by the consolidation .of two or more counties or parts of counties, a commissioner of jurors was created. Laws 1895, chap. 369; 2 R. S. 1756. § 345. Public officials to assist —All county officials and public officers of every city, town or village in the county shall, upon 208 §§ 346-349 SUPERVISOR. CH: &: Jury lists. request, at any and all times render to the commissioner all the assistance in their power to enable him to procure the names of persons qualified to serve as jurors and to perform any and all duties which are imposed upon him. Laws 1895, chap. 369, § 10. There seems to be no provision for compensation. § 346. The supervisors, assessors and town clerk to prepare lists —On or before the last Monday in April of each year, the supervisor, assessors and town clerk of each town in each county embraced within this act shall meet, prepare and certify, and within ten days thereafter file with the commissioner of jurors a list of all persons qualified for jury duty in their respective towns. Laws 1895, chap. 369, § 12. § 347. Qualifications of jurors, ete— Tlic qualifications and ex- emptions of jurors are the same as are prescribed by the general laws of the State. Laws 1895, chap. 369, § 20. § 348. Sheriff's fees for notifying jurors—The clerk of the court is required to ‘‘ make a certificate of the number of persons named in the minute of the drawing, who are returned as having been personally served and of those not returned as personally served. In counties where fees or charges are paid to the sheriff for notifying jurors by the board of supervisors, the said certifi- cate shall be filed with the clerk of the board of supervisors, and in other counties it shall be filed with the county treasurer. The sheriff shall receive no fees or charges whatsoever for notifying jurors, unless a majority of them shall have been personally notified ; and in any such ease, where the clerk has received calen- dar fees or other charges which would be payable to the sheriff for notifying jurors, such fees shall be paid to the couaty treas- urer for the benefit of the county.” Laws 1895, chap 369, § 36. For notifying additional jurors the same provisions apply. § 349. Account of commissioner to be sent to board of supervi- sors—On October 1st of each year the commissioner is required to prepare and verify his account and transmit the same to the clerk of the board of supervisors, with the receipt of the county treasurer attached thereto, which account must be published in 204 ° CH. Vv. SUPERVISOR. §§ 350-352 Jury lists. the papers designated for the publication of the official proceed- ings of the board of supervisors. Laws 1895, chap. 369, § 44. § 350. Report of district attorney—On October 1st of each year, the district attorney must report to the board of supervisors the number and names of all persons fined according to the pa- pers transmitted by the commissioner since his last report, the amount of such fines, the number and names of the persons against whom orders for the enforcement of fines have been made since his last report, the names of the persons whose fines have been re- mitted in whole or in part, and the amounts with the reasons therefor as far as the same may be ascertainable; also a state- ment of all proceedings taken, in which the remedies for the col- lection of such fines have not been exhausted, showing the con- dition of each proceeding; also the number and amount of all * penalties imposed and of penalties recovered and the eondition of each action therefor. Such report shall be published as provided in the last section. Laws 1895, chap. 369, § 45. § 351. Giving false information, ete—Any public officer or private individual who gives a false certificate or makes a’ false representation, or refuses or neglects to give information which he can give affecting the liability of any person to serve as a juror, or who * * * takes money or any other thing from any person or corporation, for the purpose of enabling himself or any other person to be discharged, exempted or excused from service as a juror or to be drawn for such service, or * * * who wil- fully violates or prevents or hinders the execution of any provision of this act or who wilfully does or omits any act with the design to subvert the purposes of this act, in addition to the penalties prescribed by existing laws, is guilty of a misdemeanor. Laws 1895, chap. 369, § 46. § 352. Compensation, ete—No officer mentioned in this act shall receive any payment or fees for any service required by this act except as specified in this act. Any fee for the service of any paper required by the commissioner shall be a charge against the county and shall be audited and paid in like manner as other charges are now paid. The commissioner is authorized to call upon the sheriff of the county to serve any paper required to be 205 § 353 SUPERVISOR. CE. vy, Jurors. served; and the sheriff shall perform such duty and shall be en- titled to pay therefor as is now provided by law. Nothing in this section shall be construed to exclude compensation to the sheriff for serving jurors as prescribed in this act. Laws 1895, chap. 369, § 53. § 353. Another special act relating to New York and Kings counties is Laws 1896, chap. 378. AN ACT creating a commissioner of jurors for each county of the state having a population of more than one hundred and fifty thousand and less than one hundred and ninety thousand, and regulating and prescribing his duties. Section 1. The office of commissioner of jurors is hereby created for each county of the state, having a population of more than one hundred and fifty thousand and less than one hundred and ninety thousand, according to the last preceding state enumeration of in- habitants; but this act shall not apply to the county of Albany. § 2. Within twenty days after the passage ox this act, at a time and place to be designated by the county judge, by a notice in writ- ing, the justices of the supreme court residing in each county em- braced within this act, and the county judge of such county, shall meet, and they, or a majority of them, shall thereupon, or within twenty days thereafter, appoint a suitable person to be commis- sioner of jurors for such county, who shall be a resident of the county, and if a lawyer, shall not while holding such office, directly or indirectly, engage in the practice of law, Such appointment shall be made in writing, and shall be signed by the judges making the same, or a majority of them, and filed in the office of the clerk of such county. The commissioner so appointed shall, unless re- moved, hold office for five years and until his successor shall be appointed and qualify. The said judges, or a majority of them, may, for cause, at any time remove such commissioner by an in- strument in writing to be filed in the county clerk’s office of the county for which said commissioner was appointed, and which shall state the cause of such removal; and may in like manner, as hereinbefore provided, appoint a successor and fill any vacancy which may occur in that office. § 38. Within ten days after his appointment such commissioncr shall take the usual oath of office, before a justice of the supreme court, and said oath shall’ be filed by him with the clerk of the 206 Cu. v. SUPERVISOR. § 353 Jurors. county for which he is appointed; and he shall thereupon be en- titled to enter upon the discharge of his duties. § 4. The commissioner of jurors in each county embraced with- in this act shall receive an annual salary of fifteen hundred dollars, payable in monthly installments by the county treasurer of each of said counties, to be raised by tax by the board of supervisors thereof. The board of supervisors of each county embraced within this act shall also provide suitable rooms and accommodations for the office of said commissioner, and shall also provide for the pay- ment for books, stationery, printing, and all necessary expenses incurred by him in the discharge of the duties of his office, which expenses shall be first audited by a board consisting of the chair- man of the board of supervisors of the county for which said com- missioner is appointed, or if not in session, by the chairman of the preceding board of supervisors, and the treasurer and sheriff of said county, and shall be paid by the treasurer of said county. The said commissioner, until the board of supervisors shall make provisions therefor, shall use the county clerk’s office of his county to transact the necessary duties of his office, and shall be supplied by the county clerk with necessary books and supplies, which shall be a county charge. § 5. The supervisors and assessors of each of the towns, and the supervisor of each of the wards in each county embraced within this act shall within sixty days after written notice given by such commissioner requesting the same (which notice may be served upon said officers by mail), prepare, certify and file with such com- missioner a list of all persons residing within such town or ward qualified under the laws of this state to serve as grand and trial jurors. At any time thereafter, whenever required by said com- missioner, said supervisor and assessors, or said supervisor, shall make an additional list of persons residing in such town or ward qualified to serve as grand and trial jurors. On the failure of any such officials to make and file such list, the said commissioner shall make and file the same in his office. § 6. The said commissioner, from the lists filed as provided in section five of this act, and from such other sources of information as he may find available, shall on or before the first day of Novem- ber in each year make a list of not less than four hundred and. fifty names of persons residing within the county for which he is com- missioner who are qualified to act as grand jurors, and who are of approved integrity, fair character, sound judgment, and well in- 207 § 353° SUPERVISOR. CH. v. Jurors. formed, apportioned among the several towns and wards of such county in proportion to the population of the same. The said com- missioner shall also from the lists filed, as provided in section five, and from such other sources of information as he may find available, on or before the first day of November in each year, make a list of not less than three thousand names of persons re- siding within the county for which he is commissioner, who are qualified to act as trial jurors, and who are of approved integrity, fair character, sound judgment, and well informed. § 7. The said commissioner shall on or before the tenth day of November in each year cause such list of names of grand and trial jurors to be alphabetically arranged and entered in a separate book kept by him for that purpose, and shall give, in addition to the name and age, the residence and occupation of each person, which ‘book shall at all reasonable times be open to public inspection ; and shall cause the list of grand jurors to be published in at least two newspapers published within said county at least once a week for three successive weeks. The said commissioner, on or before the first day of December in each year may revise said list or lists, so prepared, by striking therefrom the name of any person or per- sons thereon who it shall appear to him are for any good and sufficient reason not qualified to act as grand or trial jurors. Such commissioner shall give notice of a hearing for the proof of exemptions by mailing a notice thereof to each person whose name appears on said revised list to appear at a time and place designated in said notice; and any person who shall not claim or prove his exemption shall be deemed to have waived the same, and may not thereafter claim it. And in case the number of names upon the lists, as originally prepared by said commissioner, as aforesaid, are reduced, it shall be his duty in the same manner as provided by section six hereof, to add such further or additional names as are required to make the full list of jurors, as provided under section six of this act, and which said lists of additional names shall be subject to revision and correction, and to the ad- dition of othcr names in the same manner hereinbefore provided for the original lists, until the full lists of jurors, as above pro- vided, are obtaincd. § 8. On or before the fifteenth day of December in each year said commissioncr shall file the lists, so prepared and corrected by him, with the county clerk of the county for which he is commis- sioner, and such corrected list shall constitute the lists of grand 208 CH. VY. SUPERVISOR. § 354 Jurors. and trial jurors for the year beginning on the first day of January then following ; the names of said grand and trial jurors are to be prepared for drawing, drawn and summoned in all respects in accordance with the general statutes now in force. § 9. The county clerk of each county embraced within this act shall on or before the first day of November in each year return to the commissioner a list of names of persons, who have served as grand or trial jurors, or who have been excused by any court by reason of not being qualified, and the reason for such excuse. § 10. Any person who shall do any act whereby he or another shall be placed, or attempted to be placed, upon the jury list, or omitted therefrom, or attempted to be omitted from said list, con- trary to the provisions of this act, shall be guilty of a misdemeanor. § 11. This act shall not be deemed to repeal or supersede any general act of this state relating to grand jurors, or to trial jurors except so far, and so far only, as it may be inconsistent with such general act or acts. § 12. The trial and grand jurors of the counties embraced within this act shall continue to be drawn from the list heretofore prepared pursuant to law and in the manner now prescribed until] the first Monday of December, one thousand eight hundred and ninety-seven. Laws 1897, chap. 194, as am’d Laws 1900, chap. 565, Laws 1902, chap. 408. § 354. AN ACT to create a commissioner of jurors in the sev- eral counties of this state. Szction 1. The office of commissioner of jurors is hereby es- tablished in and for each of the counties of Richmond, Queens and Niagara, and the board of supervisors in any other county of the state, may adopt a resolution at its annual or special meeting called for that purpose, to establish the office of commissioner of jurors in such county. A copy of such resolution certified by the clerk of such board of supervisors, shall be filed in the office of the clerk of the county within ten days after its adoption and a certi- fied copy thereof delivered within the same time to each of the officers herein authorized to appoint a commissioner of jurors for such county. . Laws 1899, chap. 441, as am’d by Laws 1903, chap. 201. § 2. In any county in which the office of commissioner of jur- ors is established as provided in the preceding section and in the 14 209 § 354 SUPERVISOR. Cu. v. Jurors. county of Albany, such commissioner and his successor shall be appointed in the following manner: 1. If only one justice of the supreme court resides in such county, he and the county judge and the county clerk shall make the appointment. , 2. If two or more justices of the supreme court reside in such county, they and the county judge shall make the appointment. 3. If no justice of the supreme court resides in such county and the county has a separate surrogate, the county judge, surrogate and county clerk shall make the appointment. 4. If no supreme court justice resides in such county and such county has no separate surrogate, the county judge, district attor- ney and county clerk shall make the appointment. The first ap- pointment shall be made in the county of Niagara on or before June first, nineteen hundred and three, and in the other counties to which this act applies within thirty days after the adoption of the resolution to establish the office. The officers herein author- ized to appoint a commissioner of jurors in a county shall consti- tute a board for that purpose and an appointment of a commis- sioner by them must be in writing, signed by a majority of such officers and filed in the office of the clerk of the county. As amended by Laws 1900, chap. 320; Laws 1903, chap. 201. § 8. A commissioner of jurors first appointed under this act shall take office immediately, and shall hold office for a term which shall expire five years from the first day of January next succeed- ing his appointment, and each commissioner thereafter appointed under this act, except to fill a vacancy, shall hold his office for a term of five years, from the expiration of the term of his predeces- sor in office. All terms shall expire on the thirty-first day of De- cember, and before entering upon the duties of his office, he shall execute an undertaking to the county in a sum to be fixed and approved by the appointing authority, not less than two thousand dollars, nor more than five thousand dollars, conditioned that he will faithfully perform the duties of his office, and account for and pay over all moneys which come into his hands by virtue thereof, which shall be filed in the office of the county clerk. As amended by Laws 1900, chap. 320. § 4. A commissioner of jurors shall be entitled to receive an annual salary payable monthly by the county treasurer. 1. In counties having a population of one hundred thousand 210 CH. v. SUPERVISOR. § 354 Jurors. and not more than one hundred and fifty thousand, fifteen hun- dred dollars. 2. In counties having a population of more than one hundred and fifty thousand and not more than three hundred thousand, not exgeeding three thousand dollars to be fixed by the resolution creating the office. 3. In counties having a population less than one hundred thou- sand a sum to be fixed by the resolution creating the office, except in the county of Niagara, where it shall be fixed by the board which makes the appointment not exceeding twelve hundred dollars. As amended by Laws 1903, chap, 201. § 5. In the city of New York, the municipal assembly shall provide suitable rooms and accommodations for the commissioner of jurors in each county within such city, and shall also make provision for necessary printing and advertising, and for supply- ing him with necessary books, stationery and other articles. In any other county such rooms, accommodations and supplies shall be provided for by the board of supervisors. Until such pro- vision has been made a commissioner of jurors shall use the county clerk’s office of his county to transact the necessary duties of his office, and shall be supplied by the county clerk with necessarv books and other articles, which shall be a county charge. § 6. A commissioner of jurors may appoint one assistant com- missioner of jurors whose compensation shall be fixed by the board appointing the commissioner, and one clerk whose compen- sation shall be fixed in the same manner; such compensation shall be paid by the county in equal monthly instalments and an as- sistant commissioner of jurors may be designated by the commis- sioner appointing him to perform any of the duties of a commis- sioner of jurors in his absence. A commissioner of jurors, or. an assistant whom he designates for the purpose by a certificate filed in the office of the county clerk, may administer an oath or affirmation in relation to any matter embraced within the pro- visions of this act. § 7. Trial jurors must be selected by the commissioner of jurors, who must alone decide upon their qualifications and ex- emptions, except as otherwise expressly prescribed by law. But this section does not impair the right to challenge a particular juror at the trial. The commissioner may issue, to a person en- titled to an exemption, a certificate of that fact, which exempts 211 § 354 SUPERVISOR. : Cu. v. Jurors. the person to whom it is granted from jury duty during the time limited therein. He must keep a record of all proceedings before him, or in his office. § 8. The president and commissioners of the department of taxes and assessments in the city of New York must render to the commissioner of jurors of each of the counties of Richmond and Queens all the assistance in their power to enable him to pro- cure the names of persons liable to serve as trial jurors, and in the other counties of this state in which commissioners of jurors shall be appointed in pursuance of this act, the supervisors, town clerk and assessors of each town must furnish like assistance. The offi- cers herein mentioned shall forthwith upon the request of the com- missioner of jurors of any county furnish him a jury list made by selecting and entering thereon from the last revised assessment roll in their possession the names of all persons whom they believe pos- sess the qualifications for trial jurors as prescribed, by law; such a list must show the places of residence and other proper additions of each person so selected, so far as these particulars can be con- veniently ascertained, and must be certified by the officers making the same. § 9. Immediately upon the receipt of the list mentioned in the last section, the commissioner of Jurors must commence the prepa: ration of the list of trial jurors in his county, and for that purpose the names of persons liable to serve as trial jurors must be en- tered in suitable books alphabetically with the occupation, places of business and residence of each as far as those particulars can be conveniently ascertained. Upon the completion of such list by the commissioner he shall give notice by mail to the persons named in said list, that their claims for exemption will be heard by him upon a day named in said notice, and he may also include in said notice such portions of the law relating to jurors as may seem to him proper and expedient. He must hear and determine all claims for exemption and must keep a record of all persons exempted, and the period of time for which exemption is allowed. § 10. The commissioner may cause to be personally served, upon any person within the county, a notice requiring him to at- tend at the commissioners office at a specified time, not less than twenty-four hours after service of the notice, for the purpose of testifying concerning his own liability, or the liability of any other person, to serve as a juror. A person so notified must attend and testify accordingly. If he fails to attend, as specified in the 212 CH. Vv, SUPERVISOR. § 354 Jurors. notice, for any cause, except physical inability, or if he refuses to be sworn or to answer any legal and pertinent question put to him by the commissioner, he forfeits fifty dollars for each failure or refusal. One or more successive notices may be served upon thé same person where he fails to attend, as required by a former notice, and he is liable to the same penalty for each failure so to attend. But the commissioner may, in his discretion, dispense with the personal attendance of a person so notified, where another person, cognizant of the facts, is produced and testifies in his stead; and where a person has so attended twice they cannot be required to attend again in the same jury year. § 11. On or before the first day of December in each year the commissioner must return to the county clerk, to be filed in his office, certified copies of the lists prepared by him of the persons liable to serve as trial jurors in the courts of record for the en- suing jury year. Before filing such certified lists, however, he must select therefrom and strike off therefrom, two hundred per- sons for each district of the municipal court of the city of New York in his county, if he be commissioner for a county ‘in the city of New York, and he must on or before the first day of December in each year file with the respective justices of said municipal court, in his county, certified lists of the persons so selected and struck off by him—the persons so selected to be residents of the municipal court district for which they are selected. The list so filed shall constitute the jury lists for trials in the respective districts where they are filed until a new list shall be filed in accordance with the provisions of this act. He may from time to time thereafter strike from the list kept by him the name of a person who is found by him to be exempt or disqualified, in that case he must record the reason why the name is struck off as exempt or disqualified. Laws 1899, chap. 441, as am’d by Laws 1901, chap. 172. § 12. In a county which has a commissioner of jurors, other than a county included in the city of New York, the commis- sioner shall, on or before the fifteenth day of December in each year, file with each town and city clerk in such county a list of the names of the residents of such town or city which have been placed by him on the trial jury list for such county. § 13. In a county which has a commissioner of jurors, such commissioner and the board appointing him shall prepare in the month of December of each year from the trial jury list filed as 2138 § 355 SUPERVISOR. CH. Y, Jurors. herein provided a list of the names of three hundred persons to serve as grand jurors in said county during the next ensuing jury year, and until a new list shall be returned. The list shall con- tain the christian names and surnames at length of persons named therein, their respective places of residence, and their several oc- cupations. It shall be certified by said board and filed in the office of the county clerk within ten days thereafter. § 14. The county clerk on the last day of December after the list has’been transmitted to him, must prepare suitable ballots by writing, on a separate piece of paper, the name of each person thus selected, as contained in the list, with his place of residence and other additions. The ballots must be uniform in appearance as nearly as may be, and the clerk must deposit them in the boxes now required hy law to be kept for the purpose of drawing grand ani trial jurors. The county clerk before depositing the ballots, must destroy each ballot remaining in either of the boxes kept by him, and containing the name of a resident of the town for which a new list has been transmitted. § 15. The grand and trial jurors shall be drawn as now pro- vided by law by the county clerk in the presence of the county judge, the sheriff and the commissioners of jurors, or a majority of them. § 16. Any commissioner of jurors appointed pursuant to the provisions of this act may be removed for cause by the board by whom the appointment was made. He may also be removed upon order of the appellate division of the supreme court of the depart- ment embracing the county in which he resides. The commis- sioner is entitled to notice of application to the appellate division for his removal. § 17. This act shall not apply to the counties of New York, Kings, Erie, Monroe, Onondaga, Westchester or Rensselacr. As am’d by Laws of 1900, chap. 320. § 355. Jurors in counties other than New York, Kings, Erie, Monroe, Rensselaer, Onondaga and Albany—Making jury lists— Except in the counties named above and in certain cities, the supervisor,’ town clerk and asscssors of each town must mect on the first Monday of July in the year 1878, and in each third year thereafter, at a place within the town appointed by the supervisor, or in caseeof 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 214 CH. v. SUPERVISOR. § 356 Jurors. jurors for the then ensuing three years. If they fail tc meet on the day specified in this section, they must meet as soon thereafter as practicable. Code Civ. Pro., § 1035. In cities—Making lists of jurors in cities—Each ward of the city of Utica is considered a town for the purpose of making list of jurors; and the supervisor and assessor of that ward must exe- cute the duties of the supervisor, town clerk and assessors of a town, as prescribed below, except that duplicate of the list of jurors made by them must be filed, 4 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 pre- scribed 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 prescribed above, are spe- cially designated by law. Code Civ. Pro., § 1041, as am’d by chap. 532, Laws of 1881. The county of Albany is now subject to Laws of 1899, chap. 441, as am’d by chap. 320, Laws of 1900. How made.—At the meeting specified in section 1035 above given, the officers present must select from the last assessment-roll of the town and make a list of the names of all persons whom they believe to be qualified to serve as trial jurors, as prescribed in the Code of Civil Procedure. Code Civ. Pro., § 1036. In Seneca County, Laws of 1822, se chap. 137. § 856. Who are disqualified from serving as jurors.—Persons who do not possess the qualifications are disqualified. Besides these, each of the following officers is disqualified to serve as a trial juror : 1. The governor, the lieutenant-governor, the governor’s private secretary. 2. The secretary of state, the comptroller, the State treasurer, the attorney-general, the State engineer and surveyor, a canal com- missioner, an inspector of State prisons, a canal appraiser, the superintendent of public instruction, the superintendent of the bank department, the superintendent of the insurance department, and the deputy of each officer specified in this subdivision. 215 § 357 SUPERVISOR. CH. v. Jurors. 3. A member of the legislature during the session of the house of which he is a member. 4. A judge of a court of record or a surrogate. 5. A sheriff, under sheriff or deputy sheriff. 6. The clerk or deputy clerk of a court of record. . Code Civ. Pro., § 1029. § 357. Who are entitled to exemption from jury duty.—The Code of Civil Procedure provides that each of the following per- sons, although qualified, is entitled to exemption from service as a trial juror upon his claiming exemption therefrom: 1. A clergyman, or a minister of any religion, officiating as such, and not following any other calling. 2. A resident officer of, or an attendant, assistant, teacher, or other person, actually employed in, a State asylum for lunatics, idiots, or habitual drunkards, 3. The agent or warden of the State prison; the keeper of a county jail; or a person actually employed in a State prison or county jail and the keeper of every almshouse. 4. A practicing physician or surgeon, having patients requiring his daily professional attention, a licensed pharmacist actually en- gaged in his profession as a means of livelihood, and a duly reg- istered veterinary surgeon and a duly licensed embalmer actually engaged in his profession as a means of livelihood. 5. An attorney or counsellor at law, regularly engaged in the practice of the law, as a means of livelihood. 6. A professor or teacher, in a college or academy. 7. A person actually employed in a glass, cotton, linen, woollen, or iron manufacturing company, by the year, month, or season. 8. A superintendent, engineer, or collector, on a canal, author- ized by the laws of the State, which is actually constructed and navigated 9. A master, engineer, assistant-engineer, or fireman, actually employed upon a steam vessel, making regular trips. 10. A superintendent, conductor, or engineer, employed by a railroad company, other than a street railroad company; or an operator, or assistant operator, employed by a press association or a telegraph company; who is actually doing duty in an office, or along the railroad or telegraph line of the company or association by which he is employed. . 11. An officer, noncommissioned officer, musician, or private of 216 CH. V.. SUPERVISOR. § 358 Jurors. the national guard of the State, performing military duty; or a person, who has been honorably discharged from the national guard, after five years’ service, in either capacity. 12. A person who has been honorably discharged from the mili- 4 ‘tary forces of ‘the State, after seven years’ faihtul service therein. But in order to entitle a person to exemption, under this subdivi- sion, his servite must have been performed before the 23d day of April, 1862, either as a general or staff officer, or as an officer, noncommissioned officer, musician, or private, in a uniformed bat- talion, company, or troop of the militia of the State, and armed, uniformed, and equipped, according to law; or a portion thereof, during that period and in that capacity, and the remainder, since the 23d day of April, 1862, as a member of the national guard of the State. 138. A member of a fire company, or fire department, duly or- ganized according to the laws of the State, and performing his duties therein; or a person who, after faithfully serving five suc- cessive years in such a fire company, or fire department, has been honorably discharged therefrom. 14. A duly licensed engineer of steam boilers, actually employed as such, 15. A person otherwise specially exempted by law. Code Civ. Pro., § 1030, as am’d by Laws 1896, chap. 566, and Laws 1902, chap. 291; Laws 1905, chap. 437. § 358. Evidence of exemption in certain cases—The evidence of the right to exemption, as prescribed in the last section, is as follows: 1. Under subdivision 2 thereof, the certificate of the superin-- tendent or other principal officer of the asylum. 2. Under subdivision 3 thereof, the certificate of the warden or other principal officer of the State prison, or the sheriff of the county, as the case requires. 3. Under subdivision 11 thereof, where the applicant is a non- commissioned officer, musician or private, in a company or troop of the national guard, the certificate of the commanding officer of the company or troop, accompanied with proof by affidavit of the genuineness of the signature thereto. (It is provided in the Mil- itary Code, § 265, and am’d by chap. 924, Laws 1895, that every commissioned officer and every enlisted man of the national guard shall be exempt from all jury duty, provided he shall furnish the 217 g 359 SUPERVISOR. Cu. v. Jurors. certificate of his immediate commanding officer that he has per- formed the duties required of him for the foregoing year.) 4. Under the last clause of subdivision 11, or under subdivision 12 thereof, in the discretion of the court, the discharge of the person from military service, if it shows the facts entitling him to exemption. 5. Under the first clause of subdivision 13 thereof, where the _ applicant is under the rank of foreman, the certificate of the fore- man, or other chief officer of the company to which the applicant belongs, accompanied with proof, by affidavit, of the genuineness of the signature thereof. 6. Under the last clause of subdivision 13 thereof, the certificate of the chief engineer of the fire department of the city or village where the service was performed, or of the mayor or president of the city or village, accompanied with proof, by affidavit or acknowl- edgment, of the genuineness of the signature thereof, which cer- tificate, so proved, accompanied by a notice indorsed thereon, that the applicant claims exemption from jury duty for a period speci- fied therein, maybe filed in the office of the clerk of the county where such applicant resides. From the date of such filing such applicant shall not be liable to perform any jury duty in the county where such certificate and notice are filed during the period speci- fied in such notice; and the county clerk shall thereupon erase the name of such applicant from the jury lists, and destroy the ballot before drawing another jury. A certificate specified in subdivi- sions 1, 2, 3 and 5 of this section must be dated within three months prior to the time of presenting it, and filed with the clerk _of the court to which it is presented. In case the certificate and notice provided for in subdivision 6 of this section is not filed as therein provided, the applicant shall not be entitled to exemption for anv cause specified in the last clause of subdivision 13 of sec- tion 1030 of this act. Code Civ. Pro., § 1031. § 359. Who are qualified to serve as jurors—In order to be qualified to serve as a trial juror in a court of record, a person must be: 1. A male citizen of the United States and a resident of the county. 2. Not less than twenty-one nor more than seventy years of age. 3. Assessed for personal property belonging to him in his own 218 CH. VY. SUPERVISOR. 8§ 360-361 Jurors. right to the amount of $250; or the owner of a freehold estate in real property situated in the county, belonging to him in his own right, of the value of $150; or the husband of a woman who is the owner of a like freehold estate belonging to her in her own right. 4. In the possession of his natural faculties, and not infirm or decrepit. 5. Free form all legal exceptions, of fair character, of approved integrity, of sound judgment, and well informed. Code Civ. Pro., § 1027, as am’d by chap. 321, Laws of 1895. But a person who was assessed on the last assessment-roll of the town for land in his possession, held under a contract for the pur- chase thereof, upon which improvements owned by him have been made to the value of $150, is qualified to serve as a trial juror, although he does not possess either of the qualifications specified in subdivision third of the last section, if he is qualified in every other respect. Code Civ. Pro., § 1028. § 360. Duplicate lists of jurors selected to be made and filed.— Duplicate lists of the names of the persons so selected, showing the place of residence and other proper additions of each of them, as far as those particulars can be conveniently ascertained, must be made out and signed by the officers or a majority of them. Within ten days after the meeting one of the lists must be trans- mitted by those officers to the county clerk, and-filed by him, and the other must be filed with the town clerk. Code Civ. Pro., § 1037. In cities generally, the charter prescribes where the list should be filed. The town clerk of every town in this State, within ten days after said list is filed, must deliver a certified copy thereof to each justice of the peace in. his town. He is entitled to a fee of $1 for each copy of said list. If he neglects to so deliver the same, he shall forfeit $10 for each failure, to be sued for and recovered by the overseers of the poor, for the use of the poor of said town. Code Civ. Pro., part of § 2990. § 361. Jurors to serve three years.—Each person whose name is contained in a list so transmitted must, unless he is excused or discharged, serve as a trial juror for three years from the first 219 §§ 362-364 SUPERVISOR. Cu. Jurors. Monday of August of that year, and thereafter until another list from his town is received and filed. Code of Civ. Pro., § 1040. § 362. Jurors’ fees and expenses.—Expenses of grand and petit jurors are a county charge not exceeding per day $2 and mileage going and returning not exceeding five cents a mile. But in the counties of Westchester, Rockland, Orange, Erie, Niagara, Ontario and Genesee grand and trial jurors may be al- lowed by the board of supervisors a sum not exceeding $3 a day in addition to mileage. Code of Civ. Pro., § 3314, as am’d by Laws 1900, chap. 585; Laws 1903, chap. 247. See “ Fees of Jurors,” last chapter. If trial jury serve more than thirty days in a trial, court may order extra compensation. Id., § 3315. _ Expenses.—Expense of food for, during trial, is a county charge. Id., § 3315; Crim. Code, § 424. § 363. Coroner’s jurors.—Fees of coroner are county charge, and shall not exceed $1.00 per diem. Laws 1873, chap. 833. See “ Fees of Coroners,” and exemptions of cer- tain counties therewith in last chapter. But the coroner holding an inquest and summoning 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. § 364. Supervisors, etc., must command rioters to disperse.— When persons to the number of five or more, armed with dangerous weapons, or to the number of ten or more, whether armed or not, are unlawfully or riotously assembled in a city, village or town, the sheriff of the county and his under-sheriff and deputies, the mayor and aldermen of the city, or the supervisor of the town, or presi- dent or chief executive officer of the village, and the justices of the peace or the police justices of the city, village or town, or such of them as can forthwith be collected, must go among the persons as- 220 CH. Vv. SUPERVISOR. §§ 365-369 Riots, ete. sembled, and command them, in the name of the people of the State, immediately to disperse. Code Crim. Pro., § 106. § 365. To arrest rioters, ete.—If the persons assembled do not immediately disperse, the magistrates and officers must arrest them, or cause them to be arrested, that they may be punished according to law; and for that purpose, may command the aid of all persons present or within the county. Code Crim. Pro., § 107. § 366. Consequences of refusal to aid, etc.—If a person so com- ‘manded to aid the magistrates or officers, neglect to do so, he is deemed one of the rioters, and is punishable accordingly. Code Crim. Pro., § 108. § 367. Consequences of neglect or refusal of magistrate or officer to act.—If a magistrate or officer having notice of an unlawful or riotous assembly, mentioned in section one hundred and six, neglects to proceed to the place of the assembly, or as near thereto as he can with safety, and to exercise the authority with which he is invested for suppressing the same and arresting the offenders, he is guilty of a misdemeanor. Code Crim. Pro., § 109. § 368. Proceedings, if rioters do not disperse—If the persons assembled, and commanded to disperse, do not immediately dis- perse, and two of the magistrates or officers mentioned in section one hundred and six, may command the aid of a sufficient number of persons, and may proceed in such manner as in their judgment is necessary, to disperse the assembly and arrest the offenders. Code Crim. Pro., § 110. § 369. Officers who may order out the military.—When there is an unlawful or riotous assembly, with intent to commit a felony or to offer violence to person or property, or to resist by force the laws of the State, and the fact is made to appear to the governor, or to a judge of the supreme court, or to a county judge, or to the sheriff of the county, or to the mayor, recorder or city judge of a city, either of those officers may issue an order directed to the com- manding officer of a division, brigade, regiment, battalion or com- pany, to order his command, or any part of it (describing the kind 221 §§ 370-373 SUPERVISOR. Cu. v. Riots, ete. and number of troops), to appear at a specified time and place to aid the civil authorities in suppressing violence and enforcing the law. Code Crim. Pro., § 111. § 370. Commanding officer and troops to obey the order—The commanding officer, to whom the order is given, must forthwith obey it; and the troops required must appear at the time and place annotated, armed and equipped with ammunition as for inspection, and render such aid. Code Crim. Pro., § 112. § 371. Armed force to obey orders.—When an armed force is called out for the purpose of suppressing an unlawful or riotous assembly, it must obey. the orders in relation thereto, of either of the officers mentioned in section one hundred and. eleven. Code Crim. Pro., § 113. § 372. Conduct of the troops—Every endeavor must be used, both by the magistrates and civil officers, and by the officer com- manding the troops, which can be made consistently with the preservation of life, to induce or force the rioters to disperse, be- fore an attack is made upon them by which their lives may be endangered. Code Crim. Pro., § 114. § 373. County or city liable for damages by mobs and riots.— A city or county shall be liable to a person whose property is destroyed or injured therein by a mob or riot, for the damages sustained thereby, if the consent or negligence of such person did not contribute to such destruction or injury, and such person shall have used all reasonable diligence to prevent such damage, shall have notified the mayor of the city, or sheriff of the county, of a threat or attempt to destroy or injure his property by a mob or riot, immediately upon acquiring such knowledge, and shall bring an action therefor within three months after such damages were sus- tained. A mayor or sheriff receiving notification of a threat or attempt to destroy or injure property by a mob or riot shall take all lawful means to protect such property; and if he shall neglect or refuse, the person whose property shall be destroyed or injured, may elect to bring his action for damages against such officer in- stead of the city or county. Municipal Law, § 21; 2 R. S. 2107. Laws 1855, chap. 428. 222 CH. v. SUPERVISOR. §§ 374-375 Bees and honey. In an action under this statute, if the plaintiff was notified be- forehand of threats to destroy the property in question by a mob, and neglected to notify the sheriff, he cannot recover. Loomis v. Supervisors, 6 Lans. 269. This act is constitutional. Darlington v. Mayor, 31 N. Y. 164. A claim for such damages need not be presented to ‘the board before bring- ing suit. McClure v. Supervisors, 4 Abb. (N. 8.) 203; s. ¢., 33 How. 202. Section 3 of this act necessarily contemplates that a sufficient period of time shall intervene between the threat or attempt, and the execution of it, to admit of the notice required to be given. Moody v. Supervisors of Niagara County, 46 Barb. 659. That no action can be maintained if such destruction or injury of prop- erty was occasioned, or in any manner aided, sanctioned or permitted, by the carelessness or negligence of such person. Paladino v. Supr., 47 Hun, 337. In a proceeding for « mandamus to compel the board of supervisors to audit and allow a claim for moneys advanced to the sheriff to pay officers employed by him to protect'the works of relator from threatened destruction and injury by strikers, the proof showed acts of violence to those who con- tinued to work, which occurred at a little distance from the works, but it was not established that at all hazards the works were threatened. Held, that whether the employment of the officers was necessary, was a question for the jury and that a direction of a verdict for the relators was error. People ex rel. Nichols v. Supervisors, 39 St. Rep. 863; s. c., 60 Hun, 387. See also Ely v. Supr., 36 N. Y. 297; Schiellem v. Supr., 43 Barb. 490; Moody v. Supr., 46 Barb. 659; Sarles v. Mayor, ete., 47 Barb. 447; Hill v. Supr., 53 Hun, 194; affd. 119 N. Y. 344. § 374. The prevention of disease among bees.—No person shall keep in his apiary any colony of bees affected with a contagious malady known as foul brood or black brood; and every beekeeper when he becomes aware of the existence of either of such dis- eases among his bees, shall immediately notify the commissioner of agriculture of the existence of such disease. Agricultural Law, § 80, as am’d by Laws 1899, chap. 223; Laws 1902, chap. 214. § 375. Defining honey.—The terms “honey,” “liquid or ex- tracted honey,” “strained honey,” or “pure honey,” as used in this act shall mean the nectar of flowers that has been trans- formed by, and is the natural product of the honey-bee, taken from the honeycomb and marketed in a liquid, candied or granu- lated condition. Agricultural Law, § 80a, added by Laws 1902, chap. 214. 2238 §§ 376-377 SUPERVISOR. .CH.Y. Bees and honey. § 376. Relative to selling a commodity in imitation or semblance of honey.—No person or persons shall sell, keep for sale, expose or offer for sale, any article or product in imitation or semblance of honey branded as “honey” “ liquid or extracted honey”, strained honey” or ‘* pure honey” which is not pure honey. No person or persons, firm, association, company or corporation, shall manufacture,: sell, expose or offer for sale any compound or mixture branded or labeled as and for honey which shall be made up of honey mixed with any other substance or ingredient. There may be printed on the package containing such compound or mix- true a statement giving the ingredients of which it is made; if honey is one of such ingredients it shall be so stated in the same size type as are the other ingredients, but it shall not be sold, ex- posed for sale, or offered for sale as honey; nor shall such com- pound or mixture be branded or labeled with the word “ honey” in any form other than as herein provided; nor shall any product in semblance of honey, whether a mixture or not, be sold, ex- posed or offered for sale as honey, or branded or labeled with the word “honey ”, unless such article is pure honey. Agricultural Law, § 80b, added by Laws 1902, chap. 214. § 377. Duties of the commissioner of agriculture.—The com- missioner of agriculture shall immediately upon receiving notice of the existence of foul brood or black brood among the bees in any locality, send some competent person or persons to examine the apiary or apiaries reported to him as being affected, and all the other apiaries in the immediate locality of the apiary or apiaries so reported ; if foul brood or black brood is found to exist in them, the person or persons so sent by the commissioner of agriculture shall give the owners or caretakers of the diseased aplary or apiaries full instructions how to treat said cases. The commissioner of agriculture shall cause said apiary or apiaries to be visited from time to time as he may deem best and if, after proper treatment, the said bees shall not be cured of the diseases known as foul brood or black brood then he may cause the same to be destroyed in such manner as may be necessary to prevent the spread of the said diseases. For the purpose of enforcing this act, the commissioner of agriculture, his agents, employees, ap- pointees or counsel, shall have access, ingress and egress to all places where bees or honey or appliances used in apiaries may be, which it is believed are in any way affected with the said disease 224 CH. Vv. SUPERVISOR. § 378 Fruit trees, ete. of foul brood or black brood or where it is believed any commodity is offered or exposed for sale in violation of the provisions of this act. No owner or caretaker of a diseased apiary, honey or ap- pliances shall sell, barter or give away any bees, honey or ap- pliances from said diseased apiary, which shall expose other bees to the danger of said diseases, nor refuse to allow the said com- missioner of agriculture, or the. person or persons appointed by him to inspect said apiary, honey, or appliances, and do such things as the said commissioner of agriculture or the person or persons appointed by him shall deem necessary for the eradication of said diseases. Any person who disregards or violates any of the provisions of this section is guilty of a misdemeanor and shall be punished by a fine of not less than thirty dollars nor more than one hundred dollars, or by imprisonment in the county jail for not less than one month nor more than two months, or by both fine and imprisonment. Agricultural Law, § 81, as am’d by Laws 1899, chap, 223; Laws 1902, chap. 214. § 378. The prevention of disease in fruit trees and the extirpa- tion of insect pests that infest the same.—No person shall knowingly or wilfully keep any peach, almond, apricot or nectarine trees affected with the contagious disease known as yellows. No per- sons shall knowingly or wilfully keep any peach tree affected with the disease known as little peach. Nor shall any person know- ingly or wilfully keep any plum, cherry or other trees affected with the contagious disease or fungus known as black knot nor any tree, shrub or plant infested with or by the San Jose scale or other insect pest dangerously injurious to or destructive of the trees, shrubs or other plants; every such tree, shrub or plant shall be a public nuisance, and as such shall be abated and no damage shall be awarded for entering upon premises upon which there are trees, shrubs or plants infected with yellows, little peach or black knot or infested with San Jose scale, for the purpose of legally inspecting the same, nor shall any damage be awarded for the destruction by the commissioner of agriculture, or his duly authorized agents, or representatives, of such trees, shrubs or plants, or altogether destroying such tree, if necessary to suppress such disease, if done in accordance with the provisions of this ar- ticle, except as otherwise herein provided. Every person, when he becomes aware of the existence of such disease or insect pest in any tree owned by him, shall forthwith report the same to the 15 225 g 378 SUPERVISOR. Cu. y. Fruit trees, etc. commissioner of agriculture at Albany, New York, and the said commissioner shall take such action as the law provides. If in the judgment of said commissioner of agriculture or the person or persons representing him, the trees, shrubs or other plants so infected, infested or diseased should be destroyed, then such destruction shall be carried on and completed under the super- vision of the commissioner of agriculture or the person or persons duly appointed by him and authorized so to do, without unneces- sary delay, but the owner of the trees, shrubs or plants shall be notified immediately upon its being determined that such trees, shrubs or plants should be destroyed by a notice in writing signed by said commissioner or the person or persons representing him, which said notice in writing shall be delivered in person to the owner of such trees, shrubs or plants, or left at the usual place of residence of such owner, or if such owner be not a resident of the town, by leaving such notice with the person in charge of the premises, trees, shrubs or plants or in whose possession they may be; such notice shall contain a brief statement of the facts found to exist whereby it is deemed necessary to destroy such trees, shrubs or plants, and shall call attention to the Jaw under which it is proposed to destroy them, and the owner shall within ten days from the date upon which such notice shall have been re- ceived, remove and burn all such diseased or infested trees, shrubs or plants. If, however, in the judgment of the commissioner of agriculture, any trees, shrubs or plants infected with any disease or infested with dangerously injurious insects can be treated with sufficient remedies, he may direct such treatment to be carried out by the owner under the direction of the commissioner’s agent or agents, any person refusing or failing to comply with the directions of the commissioner of agriculture or his duly author- ized agents in carrying on the work of extirpating dangerously in- jurious insect pests and fungus or other diseases, shall be guilty of a misdemeanor. In case of objections to the findings of the in- spector or agent of the commissioner of agriculture, an appeal shall be made to the commissioner of agriculture, whose decision shall be final. An appeal must be taken within three days from service of said notice, and shall act as a stay of proceedings until it is heard and decided. When the commissioner of agriculture, or the person or persons appointed by him, shall determine that any tree or trees, shrubs or other plants must be treated or destroyed forthwith, he may employ all necessary assistants for that pur- 226 Cu. v. | SUPERVISOR. § 379 Fruit trees, ete. pose, and such person or persons, agent or agents, employee or em- ployees, may enter upon any or all premises in any city or town necessary for the purpose of such treatment, removal or de- struction. Agricultural Law, § 82, as am’d by Laws 1898, chap. 482; Laws 1902, chap. 27, and Laws 1903, chap. 20. No poisonous applications shall be made to fruit trees while in blossom. To do so is a misdemeanor punishable by fine of not less than $10.00 or more than $50.00. . Laws 1900, chap. 71. § 379. Appointment and duties of the agent of the commissioner of agriculture—When the commissioner of agriculture knows or has reason to believe that any such contagious disease exists, or that there is good reason to believe that it exists, or danger is justly apprehended of its introduction in any town or city in the state, or that any dangerously injurious insect pest exists within this state, and has reason to believe that danger may be justly appre- hended from its existence, he shall forthwith send some competent person and such agént or agents as he may deem necessary to as- sist extirpating said pest or pests, disease or diseases, and the said commissioner of agriculture is hereby authorized and empowered to take such steps and do whatever may be deemed necessary to so control or prevent the spread or extirpate said pest or pests, disease or diseases, and he shall cause an examination to be made at least once each year, prior to September first, of each and every nursery or other place where trees, shrubs or plants, commonly. known as nursery stock, are grown for sale, for the purpose of as- certaining whether the trees, shrubs or plants therein kept or ~ propagated for sale are infected with any such contagious disease or. diseases, or infested with such pest or pests. If after such ex- amination it is found that the said trees, shrubs or other plants so examined are free in all respects from any such contagious or infectious disease or diseases, dangerously injurious pest or pests, the said commissioner or his duly authorized agent or other per- son designated to make such examination, shall thereupon issue to the owner or proprietor of the said stock thus examined a cer- tificate setting forth the fact that the stock so examined is appa- rently free from any and all such disease or diseases, pest or pests. Should any nurseryman, agent or dealer or broker send out or deliver within the state, trees, vines, shrubs, plants, buds or cut- tings, commonly known as nursery stock, and which are subject 227 § 379 SUPERVISOR. ‘CH. vy. Fruit trees, etc. to the attacks of insects and diseases above provided for, unless he has in his possession a copy of said certificate, dated within a year thereof, deface or detroy such certificate, or wrongfully be in possession of such certificate, he shall be guilty of a misde- meanor. All nursery stock consigned for shipment, or shipped by freight, express or other means of transportation, shall be accom- panied by a copy of said certificate attached to each car, box, bale, bundle or package. Any person consigning for shipment or ship- ping nursery stock as above without such certificate attached shall be guilty of a misdemeanor. All transportation companies within this state receiving or carrying nursery stock from any point with- out the state to any point within the state shall immediately, upon receiving such consignments, notify the commissioner of agriculture of the fact that such consignment is in their possession, giving the name of the consignor and consignee, and the point of destination and consignment. All trees, plants, shrubs, buds or cuttings, commonly called nursery stock, grown in any nursery in this state, in which San Jose seale has been found within two vears of the date of the dissemination of said nursery stock or grown in said nursery within one-half a mile of where said scale was found, and also all nursery stock from outside of this state, disseminated or planted in this state, after the first day of July, nineteen hundred and two, must be fumigated with hydrocyanic gas, in such manner as may be directed by the commissioner of agriculture of this state. Such fumigation must be done by the grower, consignor or consignee of such stock before planting, dis- scmination or reshipment, except such trees, shrubs, plants, buds or cuttings grown in this state as are planted by the grower or propagator for himself, or such as from its nature or state of growth would be exempt; in such cases the said commissioner shall declare such trees, shrubs, plants, buds or cuttings free from such treatment. All nursery stock brought into this state from outside of this state must be accompanied by a certificate from the con- signor that it has been fumigated as aforesaid. Should any such stock arrive without such certificate, the transportation company delivering it shall at once notify the said commissioner to that effect. The consignee shall also at once notify him of that faet, and shall proceed to fumigate said stock, as directed by the com- missioner of agriculture without delay. Should any nursery stock purchased within one year be found infested with San Jose seale on the premises of any nurseryman, it shall not be considered such 228 CH. Vv. SUPERVISOR. §$ 380-381 Surveys, ete. an infestation as to require the fumigation of other stock not so purchased. The words “nursery stock” wherever used in this article shall apply to and include all trees, shrubs, plants, buds, willow grown for nursery, baskets, or other commercial purposes or cuttings, whether grown in a nursery or elsewhere so far as it relates to fumigation. The provisions of this and the preceding section shall not apply to florists green house plants, flowers or cuttings commonly known as green house stock, and no certificate shall be required for shipment of native stock collected in the United States, not grown in nurseries, nor to stock so shipped ‘into the state that its sale and shipment become either inter-state com- merce traffic or commerce with foreign nations. Agricultural Law, § 83, as am’d by Laws 1898, chap. 482; Laws 1901, chap. 417; Laws 1902, chaps. 27, 519. § 380. Town surveys.—Whenever the supervisor of any town shall be required by the state engineer and surveyor to cause a survey to be made of the bounds of his town such supervisor, within sixty days thereafter, shall cause such survey to be made, and transmit, by mail or otherwise, a map and description thereof to the state engineer and surveyor. The expense of such survey and map shall be defrayed by the several towns whose bounds, either wholly or in part, shall be described thereby; such expense to be apportioned by the board of supervisors of the county. If any supervisor shall refuse or neglect to cause such survey to be made, he shall forfeit the sum of fifty dollars to the people of the State. é Town Law, § 81; 3 R. S. 3219. § 381. Supervisor may institute supplementary proceedings for tax.—If a tax exceeding ten dollars in amount levied against a person or corporation is returned by the proper collector un- collected for want of personal property out of which to collect the same, the supervisor of the town or ward, or the county treas- urer, or the president of the village, if it is a village tax, may, within one year thereafter, apply to the court for the institution of proceedings supplementary to execution, as upon a judgment docketed in such county, for the purpose of collecting such tax and fees, with interest thereon from the fifteenth day of February after the levy thereof. Such proceedings may be taken against a cor- poration, and the same proceedings may thereupon be had in all respects for the collection of such tax as for the collection of a 229 § 381 SUPERVISOR. Cu. vy. Suits, ete. judgment by proceedings supplementary to execution thereon against a natural person, and the same costs and disbursements may be allowed against the person or corporation examined as in such supplementary proceedings but none shall be allowed in his or its favor. The tax, if collected in such proceedings, shall be paid to the county treasurer or to the supervisor of the town, and if a village tax, to the treasurer of the village. The costs and disbursements collected shall belong to the party instituting the proceedings, and shall be applied to the payment of the expense of such proceeding. The president of a village and a county treas- urer shall have no compensation for any such proceeding. A su- pervisor shall have no other compensation except his per diem pay for time necessarily spent in the proceeding. Tax Law, § 259; 3 R. S. 3155. Dismissal of suits or proceedings.—Where the person or corpora- tion against whom a proceeding or suit is brought to collect a per- sonal tax in arrears in any town or ward, village, county or city of this state is unable for want of property to pay the tax in whole or in part, or where for other reasons, upon the facts, it appears to the court just that said tax should not be paid, the court may dismiss such suit or proceedings on the payment of such part of the tax as may be just or on payment of costs. Tax Law, § 259a, added by Laws 1905, chap. 348. 230 CHAPTER VI. JUSTICES OF THE PEACE: GENERAL DUTIES AS TOWN OFFICERS. §382. Constitutional provisions rela- removes from town or is re- tive to justice of the peace. moved from office; town clerk §383. Removal of justice of the peace. to demand books. §384. Justices civil and criminal §386. Buying demands by a justice or dockets. constable, for suit before a §385. Justice of the peace to deposit justice; forfeiture of office. books with town clerk, if he §387, Payment of fines and penalties. § 382. Constitutional provisions relative to justices of the peace. —The electors of the several towns shall, at their annual town meet- ings, or at such other time and in such manner as the legislature may direct, elect justices of the peace, whose term of office shall be four years. In case of an election to fill a vacancy occurring before the expiration of a full term, they shall hold for the resi- due of the unexpired term. Their number and classification may be regulated by law. Justices of the peace and judges or justices of inferior courts, not of record, and their clerks, may be removed for cause after due notice of an opportunity of being heard, by such courts as are or may be prescribed by law. (State Constitution, Art. VL, § 17; Heydecker’s Gen. L. (2d Ed.), p. 4228.) § 383. Removal of justice of the peace—How removable.—Jus- tices of the peace, police justices, justices of justice’s courts, and their clerks, are removable by the appellate division of the Su- preme Court. (Code of Crim. Proc. § 132, as am’d by L. 1895, ch. 880.) Proceedings.—Justices of the peace and judges, and justices of inferior courts, not of record, and their clerks, may be removed, as provided by the constitution, by the supreme court at any gen- eral term thereof, and such general term shall have the power to order the proofs upon any proceedings hereunder to be taken be- fore a referee to be appointed by such general term, and to certify the reasonable expenses of such referee, which amount, so certi- fied, and also the reasonable expenses of any reference as hereto- fore or hereafter taxed by any general term of said court, under 231 § 384 JUSTICES OF THE PEACE, Cu. v1. Removal of justice, criminal and civil docket. proceedings heretofore taken under the act hereby amended, and remaining unpaid, is hereby declared to be a charge against the city, town or village within which such justices of the peace, judge, or justice of inferior court, not of record, or clerk, exercises the duties of his office. Such general term may also in its discretion require the person or persons instituting proceedings for the re- moval of either of the officials above named to give security, to be approved by such general term, for the expenses incident to the hearing and determination thereof, in case the charges against such official are not sustained. (L. 1847, ch. 280, § 25, as am’d by L. 1880, ch. 354.) § 354. Justices criminal docket.—Kveryv justice of the peace and every police or other special justice appointed or elected in a city, village or town other than in the citv and county of New York, shall forthwith enter correctly at the time thereof, full min- utes of all business done before him as such justice and as a court of special sessions in criminal actions and in criminal proceedings and including case of felony, in a book to be furnished to him by the clerk of the city, village or town where he shall reside, and which shall be designated ‘‘ justices’ criminal docket,” and shall be at all times open for inspection to the public. Such docket shall be and remain the property of the city, village or town of the residence of such justice, and at the expiration of the term of office of such justice if in a city shall remain on file in the police office of such justice or in the office of the police clerk, and if in a village or town shall be forthwith filed by him in the office of the clerk of said village or town. The minutes in every such docket shall state the names of the witness sworn and their places of residence, and if in a city, the street and house number; and every procecd- ing had before him. Any justice of the peace or police or other special justice who shall willfully fail to make and enter in such docket forthwith, the entries by this section required to be made or to exhibit such docket when reasonably required, shall be guilty of a misdemeanor and shall, upon conviction, in addition to the pun- ishment provided by law for a misdemeanor forfeit his office. Code Crim. Pro., § 220, as amended by chap. 111, Laws of 1898. Justices’ civil docket.—The justice is required to keep a civil docket and to make certain entries therein. Such entries shall be made in a book which must be furnished to him by the clerk of the town in which he resides and to be designated as “ justices’ civil 2382 CH. VI, JUSTICES OF THE PEACE. § 385 Justice to deposit docket and other book with town clerk when, etc. docket’ and to be the property of, and a charge against, such town. Code Civ. Pro., § 3140, subd. 16, added by chap. 221, Laws of 1899. § 385. Justice of the peace to deposit books with town clerk, if he removes from town or is removed from office—Town clerk to de- mand books.—If a justice of the peace, either before or after the expiration of his term of office, removes from the town or city wherein he was elected, he must forthwith deposit, with the clerk of that town or city, his docket book, and all other books and papers in his custody, relating to an action or a special proceed- ing, which has been heard by him, or commenced before him. A justice, who is removed from office, must make a like deposit, within ten days after receiving notice of his removal, or after- wards, upon the demand of the clerk of the town or city. But the omission of the justice to make the deposit does not affect the validity of any book or paper, so required to be deposited, or of anv proceeding to which it relates. (Code Civ. Proc. § 3144.) A justice of the peace must make, in each docket book deposited by him, as prescribed in the last section, a certificate under his hand, to the effect that each judgment or order, entered therein, was duly rendered or made as therein stated; and that the sum, appearing by the book to be due thereupon, has not been paid, to his knowledge. (Code Civ. Proc. § 3145.) If a justice of the peace dies, or his office becomes otherwise vacant, the town or city clerk must demand and receive all books and papers, which belonged to the justice in his official capacity, from any person having them in his possession. (Code Civ. Proc. § 3146.) If any book or paper required to be deposited with the town or city clerk, as prescribed in this title, is withheld, the like proceed- ings may be had, at the instance of the town or city clerk, to com- pel the deposit thereof, as are prescribed by law, where an officer refuses or neglects to deliver a book or paper in his custody as such officer, to his successor in office. (Code Civ. Proce. § 3147.) For form of undertaking, see form at § 567. 233 8§ 386-387 JUSTICES OF THE PEACE. “CH. vi. Buying claims unlawful, payment of fines and penalties. § 386. Buying demands by a justice or constable, for suit before a justice—Forfeiture of office—A justice of the peace or a constable who, directly or indirectly, buys or is interested in buying, any- thing in action, for the purpose of commencing a suit thereon be- fore a justice, is guilty of a misdemeanor. (Penal Code, § 187.) A justice of the peace or a constable who, directly or indi- rectly, gives, or promises to give, any valuable consideration to any person as an inducement to bring, or in consideration of hav- ing brought, a suit thereon before a justice, is guilty of a misde- meanor. : (Penal Code, § 138.) A person convicted of a violation of any of the three preceding sections, in addition to the punishment, by fine and imprisonment, prescribed therefor by this code, forfeits his office. (Penal Code, § 139.) Nothing in the four preceding sections shall be construed to prohibit the receiving in payment of anything in action for any estate, real or personal, or for any services of an attorney or coun- selor actually rendered, or for a debt antecedently contracted; or the buying or receiving of anything in action for the purpose of remittance, and without any intent to violate the preceding sec- tions. (Penal Code, § 140.) The provisions of sections one hundred thirty-six, one hundred and thirty-eight and one hundred and forty, relative to the buying of claims by an attorney, counselor, justice of the peace or con- stable, with intent to prosecute them, or to the lending or advanc- ing of money by an attorney or counselor, in consideration of a claim being delivered for collection, apply to every case of such buying a claim, or lending or advancing money, by any person prosecuting in person an action or legal proceeding. (Penal Code, § 141.) § 387. Payment of fines and penalties—Doards of supervisors shall have power to direct the payment, by justices of the peace, of all fines and penalties imposed and received by them, to the supervisors of their respective towns, on the first Monday in each month, and to direct justices of the peace to make a verified report of all fines and penalties collected by them to the board of town 234 CH. VI. JUSTICES OF THE PEACE. § 387 Payment of fines and penalties. auditors of their respective towns on Tuesday preceding the an- nual town meeting. Upon payment to the supervisor of any town as prescribed by this act, such supervisor shall immediately pay over such part of such fines and penalties to any person or cor- poration entitled to receive such amount by virtue of any statute, special or otherwise. The residue of such amount shall be ap- plied to the support of the poor of such town. This act shall not apply to the county of New York or Kings. (L. 1894, ch. 685, § 1.) For form of undertaking see form at § 567. 235 §388. §389. §390. g391, §392. $303. g304. §395. §396. §397. §398. 399, §400. §401. §402. §403. S404, 8405. 8406. §407. $408. §.409. $410. g411. g412. §413. 8414. 8415. S416. CHAPTER SEVEN. TOWN Board of public officers, ete. Service of notice upon body or board. How accounts should be aud- ited. Who are to audit accounts. First, the town board. Meeting of board for auditing accounts, Meeting for receiving officers’ accounts. Definition of “ audit.” Practice and principles govern- ing. Accounts must be itemized and verified. Form and presentation of ac- count. General form of account. Additional requirements. “Torts” not to be audited un- less statute expressly author- izes. An account merit, ete. When claim is not rejected on merits, etc. When auditors may reconsider _ audit. The audit must be made by board. When board neglects to act upon claim presented. No suit can be brought on a town or county charge. Officer not entitled to fees un- less prescribed by law. Officer to keep «un account of fees. False auditing claims. A person being public officer, false claim. Extortion. Public officer’s fees. Presenting fraudulent claims. Accounts rejected wholly, cer- tificates. Abstract for board of supervi sors. audited on its and paying 9 a AUDITS. S417. S418. 8419. 8420. §421. §433. 8434. §435. Election of town auditors. Board to be elected, Powers of town auditors. Town board to appoint tempo- rary board of town auditors. Compensation of town audit- ors, etc. 2. Town meeting may vote to dis- continue. . Accounting of town officers. . Town officer’s pay. . Compensation of town officers. . Expenditure of surplus moneys, 7. Town boards may borrow, when. . Attorney, employment of. . Town charges. . Provisions as to costs against people and town officers. . Board of supervisors required to levy tax to pay judgment. . Limitation as to amount shall not apply to money raised under this act. When money may be borrowed to pay judgments. Stone for municipal works. Insuring buildings. $436. Condemnation of real property. §437. Eight hours a legal day’s work. §438. Temporary loans. §439. Books for entering chattel mortgages. 8440. Jury list for justice of the peace. §441. Free libraries and museums. §442. Establishment of library. §443. Subsidies. §444. Taxes for library. §445. Apportionment for public li- brary. §446. Abolition of library. §447. Public gifts. 8448. 8449, 8450. g45l. §452. 8453 36 Trustees for gifts. Eligibility of such trustees. Habitual drunkard. Session laws for towns. Accounts of justices in crim- inal matters, . . Fees in criminal proceeding county or town charge. CH. VIL. TOWN AUDITS. § 388 Board of, ete. §454. Form of constable’s account. §456. Justice’s criminal and civil §455. Appeal to board of supervisors dockets. on account. § 388. Board of public officers—Meeting—Quorum—Powers of majority—Whenever three or more public officers are given any power or authority, or three or more persons are charged with any public duty to be performed or exercised by them jointly or as a board or similar body, a majority of all such persons or officers at a meeting duly held at a time fixed by law, or by any by-law duly adopted by such board or body, or at any duly adjourned meeting of such meeting, or at any meeting duly held upon reasonable no- tice to all of them, may perform and exercise such power, author- ity or duty, and if one or more of such persons or officers shall have died or have become mentally incapable of acting, or shall re- fuse or neglect to attend any such meeting, a majority or the whole number of such persons or officers shall be a quorum of such board or body, and a majority of a quorum, if not less than a majority of the whole number of such persons or officers may perform and exercise any such power, authority or duty. Any such meeting may be adjourned by a less number than a quorum. A recital in any order, resolution or other record of any proceeding of such a theeting that such meeting had been so held or adjourned, or that it had been held upon such notice to the members, shall be pre- sumptive evidence thereof. Statutory Constr. Law, § 19, 3 R. S. 2968. When public. authority is conferred on individuals who are to act on public matters, all must confer together but a majority may decide. People v. Walker, 23 Barb. 304. The members of a board of public officers must be convened as a board to do any act requiring exercise of judgment or discretion. Burke v. Burpo, 75 Hun, 568. It is not necessary that all members of a board be present. A quorum is sufficient, but a majority of those present must vote affirmatively to adopt a measure unless otherwise provided by statute or by laws People v. Swift, 99 N. Y. 676. When a statute or by law provides that a resolution or act shall receive -a majority or Z vote of the members of the board, it means a majority or 3 vote of all the members of the body. Not a majority or % vote of those present. With these exceptions, however, at a meeting held at a time and place fixed by statute or by law or at a regularly adjourned meeting or at a meeting held upon reasonable notice to all the members, business of the board may be transacted if a quorum is present. Burke v. Burpo, 75 Hun, 568; Williams v. Boynton, 71 Hun, 309; People ex rel. Swift v. Boon, 99 N. Y. 676. ; 237 \ §§ 389-391 TOWN AUDITS. CH. VIL. Audit of accounts. § 389. Service of notice upon body or board.—When a notice is required to be given to a board or body, service of such notice upon the clerk or chairman thereof shall be sufficient. Statutery Constr. Law, § 20, 3 R. &. 2968. A reference to several officers of a muncipal corporation holding the same office, or to a board of such officers, shall be deemed to re- fer to the single officer holding such oftice, when but one person is chosen to fill such office in pursuance of law. Id., § 18; 3 R. S. 2968. When notice is required in a legal proceeding it should be in writing. Erving v. Mayor, 131 N. Y. 133; Pearson v. Lovejoy, 53 Barb. 407; McDermott v. Board Police Com.. 25 Barb, 635; Lain v. Cary, 19 Barb. 537; Rathbun vy. Acker, 18 Barb. 393. When the law requires notice to be given and does not prescribe the mode of service it must as a rule be served personally. Mitchell v. Clary, 20 Misc. 595; Stephens v. Greenwood Lake any rs apiug fo auapisay ee ei mopim ft ‘awn vapwyy orale eee er owe & 8Yam aunn S,aplug Pewee wc eeee moory jo auaplsay weeseeee awoN uapiwy ssayiopy Rise Dawe ear ae amon S,4OY4ID 7 wet e caer ene moos fo a2nidywag et eee eee wrens ene uoungnzI09 (Soaibuig ) °° se109"--- oay © ie Bee wie e Bia Ble leew. aun $0045) ‘ADVINUVK AO LYOdeet SOILSILV.LS IVLIIA dO nNvayung —NHOA MUN JO ALVIS §§ 460-462 THE PUBLIC HEALTH. CH. vir. Nuisances. § 460. Nuisances—The commissioner of health shall have all necessary powers to make examinations into nuisances, or ques- tions affecting the security of life and health in any locality. Whenever required by the governor of the state, he shall make: such an examination and shall report the results thereof to the governor, within the time prescribed by him therefor. The re- port of every such examination, when approved by the governor, shall be filed in the office of the secretary of state, and the gov- ernor may declare the matters public nuisances, which may be found and certified in any such report to be nuisances, and may order them to be changed, abated or removed as he may direct. Every such order shall be presumptive evidence of the existence of such nuisance; and the governor may, by a precept under his hand and official seal, require the district attorney, sheriff or other officers of the county where such nuisance is maintained, to. take all necessary measures to execute such order and cause it to be obeyed, and the acts of any such county officer in the abatement of any such nuisance, reasonable or necessary for such abatement, shall be lawful and justifiable and the order of the governor a sufficient protection to such officer. The expense of such abate- ment shall be paid by the municipality where the nuisance occurs, and shall be a debt recoverable by such municipality of all per- sons, maintaining it or assisting in its maintenance, and a lien and charge upon the lands upon which the nuisance is maintained, which may be enforced by a sale of such lands to satisfy the same. Public Health Law, § 6, as am’d by Laws 1901, chap. 29. Public nuisance defined and maintaining thereof, see Penal Code, §§ 385- 388. The maintaining of such is misdemeanor. Penal Code, §§ 385-388. $ 461, Examination and inspection of public works.—Al] per- sons having the control, charge or custody of any public structure, work or ground, or of any plan, description, outline, drawing or chart thereof or relating thereto, made, kept or controlled by or under any public authority, shall permit and facilitate the ex- amination, inspection and copying thereof by the commissiouer of health, or by any person authorized by him to make such exam- ination or inspection or such copies. Public Health Law, § 9, as am’d by Laws 1901, chap. 29. § 462. Power of commissioner where municipality fails to estab- lish board of health.—If any municipal corporation, authorized by 286 CH. VIII. THE PUBLIC HEALTH. § 462. Board of health, ete. law to establish a local board of health, shall omit to do so, the commissioner of health may, in such municipality, exercise the powers of a local board of health and appoint a health officer thereof and fix his duties and compensation. The compensation of such health officer and the expenses lawfully incurred by him and by the commissioner of health in such municipality shall be a charge upon and paid by such municipality until such time as a local board of health shall be established therein, whereupon the jurisdiction of such health officer and of the commissioner of health conferred by this section shall cease. Public Health Law, § 11, as am’d by Laws 1901, chap. 29. 287 CHAPTER NINE. LOCAL BOARDS OF HEALTH. §463. Local boards of health. §475. Sanitary regulations recom- §464. General powers and duties of mended. local boards of health. §476. Contract with board of health. §465. Vital statistics. §477. Payment for destroyed animals. §466. Burials and burial permits. §478. Contagion; inspection; vaccin- §467. Contagious and infectious dis- ation. eases, §479. Sampies to be furnished. §468. Nuisances. §480. Seizure of milk. §469. Removal of nuisances. §481. Suppression of infectious and §470. Expense of abatement a lien on contagious diseases. premises. §482. Federal regulations. §471. Manufactures in tenements, etc. §483. Rights of federal inspection. §472. Jurisdiction of town and vil- §484. Consents requisite to the estab- lage boards. lishment of hospitals or §473. Expenses, how paid. camps for the treatment of §474. Mandamus. pulmonary tuberculosis, § 463. Local boards of healthThere shall continue to be local boards of health and health officers in the several cities, villages and towns of the state. In the cities, except cities of the first and second eless, the board shall consist of the mayor of the city who shall be its president, and, at least six other persons, one of whom shall be a competent physician, who shall be appointed by the common council, upon the nomination of the mayor, and shall hold office for three years. Appointments of members of such boards shall be made for such shorter terms as at any time may be necessary, in order that the terms of two appointed members shall expire annually. In the cities, except cities of the first and second class, and such other cities whose charters otherwise pro- vide the board shall appoint a competent physician, not one of its members, to be the health officer of the city and shall fill any vacancy that now cxists or may hereafter exist from expiration of term or otherwise in the office of health officer of the city. In villages the board: shall consist of not less than three nor more than seven persons, not trustees of the village, who shall be ap- pointed by the board of trustees at the first meeting of the board of trustees of such village, after the next annual election of the village; the members of said board of health shall at their first 288 CH. Ix. LOCAL BOARDS OF HEALTH. § 463 Members, ete. meeting divide themselves by lot into three classes, whose terms of office shall expire respectively in one, two and three years, from the annual election held prior to their appointment; and in case of an increase in the membership of such board, as hereinafter provided, there shall be a like apportionment by ict: of the added members, in respect to their terms of office, at the first meeting of said board after such increase occurs, whereby the whole num- ber of terms expiring annually shall be as nearly equal as possible. From and after the appointment of said board as above pro- vided, the appointment of the successors of said members shall be made immediately after the annual elections of said village and shall continue in office until their successors are appointed unless removed therefrom; provided, however, that upon failure to ap- point such board of health at such first meeting such appointment may be made at any subsequent meeting, in the event of no ap- pointment having been made by the proper authorities as herein- after provided. The board of trustees of such viilage may, in its discretion, at the first meeting of such board held after any annual election of the village, increase the number of members of the board of health of such village, and appoint such additional mem- bers and thereafter appoint their successors, providing the number of members of such board of health, as increased, shall not exceed seven. very such village board shall elect a president and secre- tary, the president to be elected from among the members of said board. In towns the board of health shall consist of the town board and another citizen of the town of full age biennially ap- pointed by the town board at a meeting thereof after each biennial town meeting for the term of two years from and after such town meeting and until his successor is appointed. The state commis- sioner of health shall appoint for each municipality except in the cities of the state on the nomination of the local board of health, a competent physician, not a member of the local board of health, to be the health officer of the municipality. The term of office of the health officer shall be four years and he shall hold office until the appointment of his successor. If a local board of health fails to nominate a physician for appointment to the position of health officer within thirty days after the expiration of the term of office of the health officer, or if a vacancy in the office is not filled within thirty days, the state commissioner of health shall appoint a competent physician to the position, or, should a local board of health nominate a physician for appointment to the position of 289 § 464 LOCAL BOARDS OF HEALTH. Cu, 1x. Members, etc. health officer, who, in the judgment of the state commissioner of health is not properly qualified for appointment to the position, the state commissioner of health shall notify the local board of health of such fact, and thereupon such local board of health shall within thirty days from the date of such notice present to the state commissioner of health the name of another physician for appointment to the position of health officer, failing in which, the state commissioner of health shall appoint a physician to the posi- tion. He may be removed for just cause by the local board of health after a hearing, such removal must be approved by the state commissioner of health. The health officer need not reside within the village or town for which he shall be chosen, but unless he shall, he must reside in an adjoining town. If the proper au- thorities shall not fill any vacancies occurring in the membership of any local board within thirty days after the happening of such vacancy, the mayor of the city, president of the village, or super- visor of the town, shall appoint a competent person to fill the vacancy for the unexpired term, which appointment shall be im- mediately filed in the office of the county clerk, and a duplicate thereof filed with the clerk of the municipality for which such appointment is made. Notice of the membership and organiza- tion of every local board of health shall be forthwith given by such board to the state department of health. The term munici- pality, when used in this article, means the city, village or town for which any such local board may be or is appointed. The provisions herein contained for the appointment and number of members of boards of health, and for the appointment of health officers, shall apply to all towns and villages, whether such villages are organized under general or special laws. Public Health Law, § 20, as am’d by Laws 1906, chap. 253. lf the municipal corporation authorized by law to establish a local board of health fails to do so the state board may exercise the power of a local board and appoint a health officer and fix his duties and compensation. Public Health Law, § 11. Veterans are not entitled to preference. See Hall v. Board of Trustees, 35 A. D, 141; affd. in 159 N. Y. 568. $ 464. General powers and duties of local boards of health._— Every such local board of health shall meet at stated inter- vals to be fixed by it, in the municipality. The presiding officer of every such board may call special meetings thereof where in his judgment the protection of the public health of the munici- 290 CH. Ix. LOCAL BOARDS OF HEALTH. § 464 Powers and duties. pality requires it, and he shall call such meeting upon the petition of at least twenty-five residents thereof, of full age, setting forth the necessity of such meeting. Every such local board shall pre- scribe the duties and powers of the local health officer, who shall be its chief executive officer, and direct him in the performance of his duties, and fix his compensation. In addition to his compen- sation so fixed, the board of health may allow the reasonable expenses of said health officer in going to, attending and returning from, the annual sanitary conference of health officers, or equiva- lent meeting, held yearly within the state, and may also in its judgment whenever the services rendered by its health officer dur- ing any year are extraordinary, or extra hazardous, by reason of epidemic, or otherwise, allow to him such further sum in addition to said fixed compensation as shall be audited by the town board of a town or by the board of trustees of a village, which said expenses and said additional compensation shall be a charge upon and paid by the municipality as provided in section thirty of this act. Every such local board shall make and publish from time to time all such orders and regulations as they may deem necessary and proper for the preservation of life and health, and the execution and enforcement. of the public health law in the municipality. It shall make without publication thereof, such orders and regulations for the suppression of nuisances, and concerning all other matters in its judgment detrimental to the public health in special or individual cases, not of general application, and serve copies thereof upon the owner or occupant of any premises whereon such nuisances or other matters may exist, or upon which may exist the cause of other nuisances to other premises, or cause the same to be con- spicuously posted thereon. It may employ such persons as shall be necessary to enable it to carry into effect its orders and regu- lations, and fix their compensation. It may issue subpoenas, compel the attendance of witnesses, administer oaths to witnesses and compel them to testify, and for such purposes it shall have the same power as a justice of the peace of the state in a civil action of which he has jurisdiction. It may designate by reso- lution one of its members to sign and issue such subpoenas. No subpoenas shall be served outside the jurisdiction of the board issuing it, and no witness shall be interrogated or compelled to testify upon matters not related to the public health. It may issue warrants to any constable or policeman of the municipality 291 § 464 LOCAL BOARDS OF HEALTH. . CH. Ix, Powers and duties. to apprehend and remove such persons as cannot otherwise be subjected to its orders or regulations, and a warrant to the sheriff of the county to bring to its aid the power of the county whenever it shall be necessary to do so. Every warrant shall be forthwith executed by the officer to whom direeted, who shall have the same powers and be subject to the same duties in the execution thereof, as if it had been duly issued out of a court of record of the state. Every such local board may prescribe and impose penalties for the violation of or failure to comply with any of its orders or regulations, not exceeding one hundred dollars for a single viola- tion or failure, to be sued for and recovered by it in the name and for the benefit of the municipality ; and to maintain actions in any court of competent jurisdiction to restrain by injunction such violations, or otherwise to enforce such orders and regulations. Whenever such local board of health in any corporated village shall deem the sewers of such village insufficient to properly and safely sewer such village, and protect the public health, it shall certify that fact in writing to the board of trustees of such village, stating and recommending what additions or alterations should in the judgment of such board of health be made with its reasons therefor, and thereupon such board of trustees shall immediately convene and consider such recommendations, and if approved by such board of trustees, the same shall be certified to the state commissioner of health for his approval, and if such recommenda- tions shall be approved by the state commissioner of health, it shall be the duty of the board of trustees or other board of such village having jurisdiction of the construction of sewers therein, if there be such a board, whether sufficient funds shall be on hand for such purpose or not to forthwith make such additions to or alterations in the sewers of such village and execute such recommendations, and the expenses thereof shall be paid for wholly by said village in the same manner as other village ex- penses are paid or byan assessment of the whole amount against the property benefited, or partly by the village and partly by an assessment against the property benefited, as the board of trustees of such village shall by resolution determine. If the board of trustees shall determine that such expenses shall be paid partly by the village and partly by an assessment against the property benefited, as authorized by this section, it shall in the resolution making such determination fix the proportion of such expense to be borne by each, and the « 292 CH. Ix. LOCAL BOARDS OF HEALTH. § 464 Powers and duties. proportion thereof to he raised by an assessment against the prop- erty benefited shall be assessed and collected in the manner pro- vided by the village law for the assessment and collection of sewer assessments. Said village is hereby authorized to raise such sum as may be necessary for the payment of the expenses incurred, which are a village charge, if any, as herein provided, in addition to the amount such village is now authorized to raise by law for corporation purposes, and such board shall have the right to ac quire such lands, rights of way, or other easements, by gift, or purchase, or in case the same cannot be acquired by purchase may acquire the same by condemnation in the manner provided by law. Public Health Law, § 21, as am’d by Laws 1906, chap. 39. Actions to abate a nuisance should now be brought in name of municipality. Board of Health v. Magill, 17 A. D. 249. . The board of health may by an ordinance forbid the keeping of cows within two hundred feet of a dwelling house but may not forbid the so keeping of cows without a special permit. : Village of Flushing v. Carraher, 87 Hun, 63. The board cannot take to itself the power of licensing cow stables. No such power as that is granted to it by the legislature. Id. A by-law providing that no person should keep a slaughter house without a special resolution of the council was held invalid as creating a monopoly. In re Nash, 33 U. C. Q. B. 181. Where the trustees of a village authorized to fix a fire district within which frame buildings should not be constructed, and an ordinance was passed fixing a district within which such buildings should not be erected without the consent of the trustees, the court intimated the ordinance was bad. Village of New Rochelle v. Lang, 75 Hun, 608. Whenever the board of health in an incorporated village shall deem the sewers insufficient to protect the public health, it shall certify the fact to the board of trustees with its recommendations of additions and alterations and a statement of its reasons therefor. Kent v. Village of Tarrytown, 26 Misc. 86. It is a valid exercise of power for a local board of health to regulate the cooking of garbage even though it is not yet in the state which can be char- acterized as a “ decayed or decaying condition.” Town of Newton v. Lyons, 1] A. D. 105. If the matter is such that a general ordinance can be passed upon the sub- ject, then such an ordinance should be enacted and all will be bound by it. Village of Flushing v. Carraher, 87 Hun, 63. If not susceptible to general regulation then the board should proceed by ‘special order in a particular case when the person attacked may defend him- “self in the courts. Id. ‘ 293 § 464 LOCAL BOARDS OF HEALTH. CH. Ix, Powers and duties, The fact that an ordinance was passed without notice of hearing or op- portunity to the owner to be heard does not invalidate it as a hearing is not necessary. Board of Health \. Copeutt, 140 N. Y. 12. Where a board of health without notice to the alleged owner of certain premises makes an order which in effect determines him to be the owner thereof and that a nuisance exists upon his premises and requires him to re- move it, the order affects a substantial right of the owner and the board of health has no power to conclude him thereby without notice. People v. Wood, 62 Hun, 131. The orders and regulations referred to in the above section are such as the board may deem necessary and proper for the preservation of life and health, the suppression of nuisances and the execution and enforcement of the Public Health Law in the municipality. These may be either by general application or in individual cases. Kent v. Village of Tarrytown, 26 Mise. 86. The Public Health Law empowers the local board of health of a town to make and publish from time to time all such orders and regulations as they may deem necessary and proper for the preservation of health and life and the execution and enforcement of the Public Health Law in a municipality. Town of Newton v. Lyons, 11 A. D. 105. The board of health has power to pass a general ordinance against the maintenance of public nuisances and to maintain an action for a penalty for a violation thereof. Board of Health v. Copeutt, 140 N. Y. 12. The board of health alone as a body outside of the courts is clothed with power to fix the amount within the limit of the statute as a penalty which any person shall be required to pay for violation of the ordinance or regula- tion. MeNall vy. ,Kales, 61 Hun, 231. The powers granted by this section are of two distinct characters: the first, the power of general regulation or quasi legislation; the second, the power to. abate a particular nuisance. Village of Flushing v. Carraher, 87 Hun, 63. A failure to obey any valid exercise by the health board of the first power would per se subject the offender to punishment. Health Dept. v. Rector, 145 N. Y. 37. The violation of an order of the Health Board under the second power, the party offending still has the right to contest in the courts the question of the existence of the nuisance. People ex rel. Copeutt v. Board of Health, 140 N. Y. 1. The Public Health Law does not abrogate methods of procedure required by municipal charters, such as, for instance, a requirement that no sewer ex- ceeding twenty rods in length shall be constructed without advertising. Matter of Taxpayer of Plattsburg, 157 N. Y. 78. The original statute. Laws 1850, Chapter 324, conferred upon boards of health among other things the power to make public rules and regulations for the ** suppres §$ 15. Infectious diseases of animals. No animal affected with an infectious or contagious disease shall be brought or kept within the limits of this municipality, except by the permission of the Board of Health; and the bodies of animals dead of such disease or killed on account thereof, shall not be buried within five hundred feet of any residence, nor disposed of otherwise than as the said Board or its Health Officer shall direct. Any violation of any of the provisions of this ordinance shall subject the offend- ing party toa penalty of not less than............ § 14. Reports of marriages and births. It shall be the duty of the groom in every marriage, or the clergyman or magistrate 310 ’ CH. Ix. LOCAL BOARDS OF HEALTH. § 475 - Rules, ete. performing the ceremony, and of the parents or custodian of every child born, and the physician or midwife who attended at the birth of such child, to make sure that the prescribed report of such marriage or birth is presented to the Board of Health or its registering officer within thirty days, under a penalty of Shevnvny ese for failure to do so; and for each ten days of con- tinued neglect to present such report, after the expiration of the first thirty days, an additional penalty of............ shall be incurred. ; § 15. It shall be the duty of the physician or midwife in at- tendance at every birth to write out and sign, upon the form pre- scribed by the State Board of Health, the certificate of such birth, and make sure that said certificate is returned to the local Board of Health, or person designated by it to receive it, within thirty days of such birth. Any violation of any of the provisions of this ordinance shall subject the offending party to a penalty of § 16. Certificates of death and burial permits. Every under- taker or other person who may have charge of the funeral of any dead person, shall procure a properly filled-out certificate of the death and its probable cause, in accordance with the form pre- scribed by the State Board of Health, and shall present the same to the designated officer or member of the Board of Health, and obtain a burial or transit permit thereupon, at least twenty-four hours before the time appointed for such funeral; and he shall not remove any dead body until such burial or transit permit shall have been procured. Any violation of any of the provisions of this ordinance shall subject the offending party to a penalty of not less than............ § 17. It shall be the duty of the physician last in attendance upon any person who may die within the limits of the jurisdiction . of this Board of Health, to write out and sign without delay, upon the form prescribed by the State Board of Health, the profes- sional certificate of the death and send it to or leave it with the family of the deceased, or hand or send it to the undertaker in ‘charge of the remains. In case an inquest has been required by law, the coroner shall fill out the said certificate, and if no in- quest has been required by law and no physician has been in at- tendance, the certificate shall be filled out, setting forth the prob- able or believed cause of death, by some reputable person known to the officer issuing the burial or transit permit, and the said per- 311 § 475 LOCAL BOARDS OF HEALTH. CH. Ix. Rules, etc. son shall also make affidavit to the facts set forth in the certificate, which affidavit must be attached to said certificate. Any violation of the provisions of this ordinance shall subject the offending party t a penally df... 0001.64. § 18. Sextons, Cemetery keepers, etc. Every person who acts as a sexton, or undertaker, or cemetery keeper, within the limits of this municipality, or has the charge or care of any tomb, vault, burying ground or other place for the reception of the dead, or where the bodies of any human beings are deposited, shall so conduct his business and so care for any such place above named, as to avoid detriment or danger to public health; and every per- son undertaking preparations for the burial of a body dead from contagious or infectious disease as hereinbefore enumerated shall adopt such precautions as the Board of Health may prescribe to prevent the spread of such disease. Any violation of any of the provisions of this ordinance shall subject the offending party to a penalty of not less than...... ........ § 19. Duties and powers of Health Officer. The Health Off- cer is directed and empowered to execute and enforce all sanitary regulations of general obligation now or hereafter to be published by this Board; also to enter upon or within any premises where conditions dangerous to the public health are known or believed to exist, and to examine into the nature of complaints made by any of the inhabitants concerning sources of danger or injury to health; and he shall preserve accurate records of his official ac- tions and report the same to the Board of Health at its next meet- ing. And whenever in his judgment danger to public health shall arise requiring special regulation not of general application, he shall forthwith notify the president of the Board of Health, who shall thereupon convene the Board to take such action as may be necessary and proper. § 20. Penalties. Every person who willfully violates or re- fuses to comply with, or who resists any ordinance, order, reg- ulation or resolution of the Board of Health of this municipality will be liable to the arrest, action, penalty, fine and punishment provided and declared in the public Health Law, chapter 25 of the General Laws, 1893, of which notice must be taken. § 476. Contracts with board of health—An action cannot be maintained against a town board of health for work done in con- structing sewers under a contract with it, but the expense is a 312 CH. Ix. LOCAL BOARDS OF HEALTH. §§ 477-478 Animals and contagion, ete. town charge, to be audited by the town board and collected in the same manner as other town charges. Molloy v. Town of Mamaroneck, 39 St. Rep. 922. § 477. Payment for destroyed animal—Under the provisions of the act in relation to public health (§§ 62, 63, Chap. 661, Laws of 1893) authorizing the State board of health to cause to be killed any animal affected with tuberculosis, and directing the payment to the owner of “the actual value at the time of destruction of any animal” so killed, to be determined by the Board of Claims, the owner is not entitled to the value of the animal considered as sound and unaffected by disease, but simply its actual value in its diseased condition. Tappan y. State, 146 N. Y. 44; s. c., 65 St. Rep. 767. § 478. Contagion—Inspection—Vaccination—The health offi- cer of the port of New York has power to use means to protect the public against contagion from infected vessels and cargoes ar- riving there. Lockwood v. Bartlett, 130 N. Y. 340. Expenses, to be a lien on vessels or merchandise, must be such charges only as are incurred through the official action or in the execution of the orders of the health officer. Id. The health officer has power to land, for temporary purposes, persons suspected to have cholera, upon the territory of another county, notwithstanding prohibition thereof by the local board of health. Young v. Flower, 3 Misc. 34; s. c., 53 St. Rep. 43. Where a right to restrain the citizen in his personal liberty, or to interfere with his pursuit of a lawful avocation is claimed, to sustain the claim it must appear very clearly not only that the right has been conferred by law, but that the facts exist justifying its exercise. Under the provision of the charter of the city of Brooklyn (§ 5, tit. 12, chap. 583, Laws of 1888) making it the duty of the health commissioner of that city to take such measures for the preserva- tion of the public health from impending pestilence, and under the provision of the “ Public Health Law” (§ 14, chap. 661, Laws of 1893) requiring every local board of health to “ guard against. 313 § 479 LOCAL BOARDS OF HEALTH. Cu. rx. Contagion, etc. the introduction of contagious and infectious diseases,” and to “require the isolation of all persons * * * infected with and exposed to such disease,” to justify such isolation the fact must exist that the persons are infected with the contagious disease or have been exposed to it. No authority is given by said provisions to said health com- missioner to quarantine any person simply because he refuses to be vaccinated, and to continue him in quarantine until he consents to such vaccination. On application for a writ of habeas corpus, the relators’ petition alleged that they were imprisoned and restrained of their liberty at their house in said city by the order and direction of the com- missioner of health; that they had been exposed to no contagion, and were not afflicted with anv contagious disease. In the return made by the commissioner to the writ, he alleged that for several months smallpox had been epidemic in the city; that as he was informed and believes, before ordering the relators to be detained in quarantine, they were engaged in the prosecution of the express delivery business in said city, and in its worst infected district; that the business includes the carrving of household furniture and ‘other articles which may come from infected centers and be infected with the germs of smallpox; that the relators “ were unusually exposed to such contagion,” and it was “of special importance that they should be vaccinated at once,” and that they were detained in quarantine because of their refusal to be vacci- nated. Held, that a demurrer to the return was properly sus- tained; that said commissioner had no jurisdiction to make the order. In re Smith, 146 N. Y. 68. Under these decisions it does not seem to be lawful to compel a person, against his will, to be vaccinated; but he may be quaran- tined while sick or after exposure, or a child may be excluded from school until it is vaccinated. Cases, supra; Abeel v. Clark, 84 Cal. 226; Smith v. Emory, 11 App. Div. 10. § 479, Samples to be furnished.—Every person selling, or of- fering, or exposing for sale, or manufacturing or producing any article of food, or any drug, shall upon tender of the value thereof, furnish any analyst, chemist, officer or agent of the state depart- ment of health or of any local board of health, with a sample of 314 Ci. x, LOCAL BOARDS OF HEALTH. §§ 480-481 Seizure of milk, etc. f any such article or drug, sufficient for the purpose of an analysis or test. For every refusal to furnish, the same, the person so re- fusing shall forfeit to the people of the state the sum of one hundred dollars. Public Health Law, §§ 44 and 45; 2 R. S. 2431; am’d Laws 1904, chap. 484. See Agricultural Law, § 12. The legislature has enacted by a general law provision to protect the public health. It has provided the fixed standard for the purity of milk judging for itself absolutely and conclusively what the standard shall be instead of leav- ing it to the varying judgment of juries. People \. Gerard, 145 N. Y. 105. § 480. Seizure of milk—When a health officer or other official shall seize or destroy or cause to be seized or destroyed any milk, he shall take a sample of such milk in the presence of at least one witness, and shall, in the presence of such witness, seal such sample and tender it to the vendor or person in charge of such milk, and if accepted, shall also deliver therewith, a statement in writing of the date and cause of such seizure or destruction. Any health officer or other official violating the provisions of this sec- tion, shall be liable to a penalty of fifty dollars, to be recovered, by the person aggrieved. Public Health Law, § 45. § 481. Suppression of infectious and contagious disease.— Whenever any infectious or contagious disease, affecting domes- tie animals shall exist, be brought into or break out in. this state the commissioner of agriculture shall take measures to promptly suppress the same, and to prevent such disease from spreading. The local boards of health shall notify the commissioners of the existence of infectious or contagious disease affecting domestic animals in the districts subject to their jurisdiction. Any person or persons importing or bringing into this state neat cattle for dairy or breeding purposes shall report immediately upon bring- ing such cattle into the state of the commissioner of agriculture in writing, giving a statement of the number of cattle thus brought in, the place where they were procured, the lines over which they were brought and their point of destination within the state, stat- ing when they will arrive at such point of destination, and upon the filing with the commissioner of agriculture at the time of making the said report, a certificate issued by duly authorized veterinary practitioner, to the effect that he has duly examined said animal or animals and that said animals are free from any in- 315 §§ 482-483 LOCAL BOARDS OF HEALTH. CH. Ix. Federal regulation. fectious or contagious disease, the commissioner of agriculture may issue a permit to said person or persons to remove said cattle immediately. Otherwise, said person or persons shall hold or de- tain such animals at least forty-eight hours at such point of destination for inspection and examination, provided they are not sooner examined or inspected, by the commissioner of agriculture or his duly authorized agent or agents. Each animal brought into the state in violation of the above provisions shall constitute a separate and distinct violation of the agricultural law. The pro- visions of this section, relating to the importation of neat cattle for dairy or breeding purposes, shall not apply to cattle imported into this state at a point where there is federal inspection. Agricultural Law, § 60, as am’d by Laws 1900, chap. 118; Laws 1901, chap. 321; Laws 1903, chap. 214. § 482. Federal regulations—The commissioner of agriculture may accept, in behalf of the state, the rules and regulations pre- pared and adopted by the commissioner of agriculture or the see- retary or department of agriculture of the United States, under any act of congress for the establishment of a bureau of animal industry or to prevent the exportation of diseased cattle or to provide means for the extirpation and suppression of pleuro- pneumonia and other contagious diseases among domestic animals and shall co-operate with the authorities of the United States in the enforcement of the provisions of any such act. Agricultural Law, § 70c, as am’d by Laws 1901, chap. 321, § 483. Rights of federal inspectors—The inspectors of the bureau of animal industry of the United States shall have the right of inspection, quarantine and condemnation of animals affected with any contagious, infectious or communicable disease, or sus- pected to be so affected or that may have been exposed to any such disease, and for such purposes they may enter upon any ground or premises; they may call the sheriffs, constables and peace officers to assist them in discharge of their duties in carrying out the pro- visions of any such act; and all sheriffs, constables and peace offi- cers shall assist such inspectors when so requested, and such in- spectors shall have the same powers and protection as peace offi- cers, while engaged in the discharge of their duties. All ani- mals entering the state, which pass inspection by the federal authorities, shall be permitted to proceed to place of destination without further inspection under this act. This state shall not 316 Cu. Ix. LOCAL BOARDS OF HEALTH. § 484 Hospitals for consumptives, ete. be liable for any damages or expenses caused or made by such in- spectors. Agricultural Law, § 70d, as am’d by Laws 1901, chap. 321. § 484. Consents requisite to the establishment of hospitals or camps for the treatment of pulmonary tuberculosis——A hospital, camp or other establishment for the treatment of patients suffer- ing from the disease known as pulmonary tuberculosis, shall not be established in any town by any person, association, corporation or municipality, unless the board of supervisors of the county, and the town board of the town, shall each adopt a resolution author- izing the establishment thereof, and describing the limits of the locality in which the same may be established. Public Health Law, § 218a, added by Laws 1903, chap. 638. See §§ 518 and 127 ante. $485. 8486. §4si. §468. g4go. g4g0. g4g1. §492. §493. §494. §495. §496. §497. §498. 499. §500. g501. $502. §503. 8504, §505. CHAPTER TEN. SCHOOLS. Comptroller may withhold pay- §512. Duties of treasurer specified. ments. §513. Custody and payment of School moneys. moneys. Filing certificate — paying §514. Duties of trustees. money to supervisor. §515. Equalization of valuations in Supervisor's bond — further joint districts, assessment of bond in case of vacancy. tax thereafter. Refusal to give security— §516. Return of unpaid taxes by col- moneys—how then disbursed. lector. Trusts for common schools— §517. Certification an: transmission. when not valid. thereof to county treasurer. Execution of trusts—supervi- §518. Payment of amount of unpaid sion of superintendent. taxes to collector. Officers and boards to report §519. Collection of unpaid taxes. . trusts. §520. Anticipating payment of taxes. Report as to gospel and school 521. Proceeding for collection of un- lots by supervisor. paid taxes. Reports as to moneys in hands §522. Renewal of warrants. of overseer of poor. §523. Reports of indebtedness of Annual report of superintend- school districts. ent — may require reports. §524. Penalties — for violation of the Grants to common schools. Diminution of principal may be repaid by accumulation of interest. Fines and penalties. Reports of district attorneys as to fines, ete. Fines and penalties, to whom paid. Penalties and fines in joint dis- tricts. Supervisor in place of trustee. Powers and duties. ' Annual report of moneys in hands of supervisor. Supervisors’ duties asx to dis- bursing school moneys —ac- counts — duties. etc. . As to alteration of school dis- tricts. . Appeals from decision. . Fees of supervisor and town clerk. . Sale of property of di-~olved districts, . Collection, apportionment and application of moneys. outstanding . Treasurer of schvol district. §543. 318 537. 538. 539. 540. 8541. 8542. consolidated school law. . Loss of school moneys appor- tioned — forfeiture. . Neglect to sue for penalties. . Action against school officers including supervisor. . Attendance officers. . Truant schools, expenses at. . School census. . Teachers’ pensions. 532. Town clerk’s duties. 533. Expenses and disbursements. 534. Districts — division of — elec- tion of new commissioners. 535. Salary. 536. Increase of salary. Expenses of commissioner. Apportionment of valuation of railroad, telegraph, telephone or pipe line companies be- tween school districts. United States deposit fund. Commissioners to give bond. Investments. Powers and duties of boards of supervisors as to loan mort- gages. Taxation of state lands for erection of schuol house, etc- Cu. x. SCHOOLS. §§ 485-488. Moneys, ete. § 485. Comptroller may withhold payments—The comptroller: may withhold the payment of any moneys to which any county may be entitled from the appropriation of the incomes of the school fund and the United States deposit fund for the support of common schools, until satisfactory evidence shall be furnished to him that all moneys required by law to be raised by taxation upon such county, for the support of schools throughout the state, have been collected and paid or accounted for to the state treasurer. Consolidated School Law, tit. 2, art. 2, part of § 3, as am’d by Laws. 1902, chap. 393, § 486. School moneys.——The school commissioner or commis- sioners of each county shall proceed at the ‘county seat on the 3rd Tuesday of March in each year to ascertain, apportion and divide the state and other moneys as follows: * * * They shall certify to the supervisor of each town the amount of school money so apportioned to his town and the portions thereof to be paid by him for library purposes and for teachers’ wages to. each such distinct district and part of a district. * * * Consolidated School Law, tit. 2, art. 2, § 13, subd. 9. § 487. Filing certificate—On receiving the certificate of the commissioners, each supervisor shall forthwith make a copy thereof for his own use, and deposit the original in the office of the clerk of his town; and the moneys so apportioned to his town shall be paid to him immediately on his compliance with the requirements of the following section, but not before. Consoliddted School Law, tit. 2, art 2, § 16. § 488. Superviser’s bond—Immediately on receiving the com- missioners’ 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 ap- portioned to the town, and of any such moneys unaccounted for by his predecessors, 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. 319 §§ 489-490 SCHOOLS. Cu. x. Security and trust funds. 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 ap- proved by the treasurer, in the penalty of at least double the sum of the school moneys remaining in the hands of the old su- pervisor, when the office became vacant, conditioned for the faith- ful disbursement and safe-keeping of and accounting for such moneys. But the execution of this bond shall not relieve the supervisor from the duty of executing the bond first above men- tioned. Consolidated School Law, tit. 2, art. 2. § 17. See also § 537, ante. Official undertaking by supervisor, see Town Law, § 60. Form of undertaking, see Id., § 66. General provisions as to undertaking, see Public Office Law, §§ 10-13. As to liability of supervisor and his sureties for loss of school moneys, see Tillinghast v. Merrill, 77 Hun, 481. See Chapter on Supervisor, ante. § 489. Refusal to give security—The refusal of a supervisor to give such security shall be a misdemeanor, and any fine im- posed on his conviction therefor 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 dis- bursed by some other officer or person to be designated by the county judge, under such regulations and with such safeguards as he may prescribe, and the reasonable compensation of such officer or person, to be adjusted by the board of supervisors, shall be a town charge. Consolidated School Law, art. 2, tit. 2, § 18; 1 R. S. 505. See also, § 538, ante. Acting in official capacity without giving bond is a misdemeanor. Penal Code, § 42. But does not invalidate acts. Id., § 43. § 490. Trust funds for common schools.—Real and _ personal estate may be granted, conveyed, devised, bequeathed and given in trust and in perpetuity or otherwise, to the State, or to the superintendent of public instruction, for the support or benefit : 326 CH. x. SCHOOLS. §§ 491-493 Trusts, etc. of the common schools, within the State, or within any part or portion of it, or of any particular common school or schools within it; and to any county, or the school commissioner or commissioners of any county, or to any city or any board of officers thereof, or to any school commissioner district or its commissioner, or to any town, or supervisor of a town, or to any school district or its trustee or trustees, for the support and benefit of common schools within such county, city, school commissioner district, town or school district, or within any part or portion thereof respectively, or for the support and benefit of any particular common school or schools therein. No such grant, conveyance, devise or bequest shall be held void for the want of a named or competent trustee or donee, but where no trustee or donee, or an incompetent one is named, the title and trust shall vest in the people of the State, sub- ject to its acceptance by the legislature, but such acceptance shall be presumed. Consolidated School Law, tit. 2, art. 3, § 19; 1 R. 8. 506. § 491. Execution of trusts—The legislature may control and regulate the execution of all such trusts; and the superintendent of public instruction shall supervise and advise the trustees, and hold them to a regular accounting for the trust property and its income and interest at such times, in such forms, and with such authentications, as he shall, from time to time, prescribe. Consolidated School Law, tit. 2, art. 3, § 20; 1 R. S. 506, § 492. Boards to report trusts——The common council of every city, the board of supervisors of every county, the trustees of every village, the supervisor of every town, the trustee or trustees of every school district, and every other officer or person who shall be thereto required by the superintendent of public instruction, shall report.to him whether any, and if any, what trusts are held by them respectively, or by any other body, officer or person to ‘ their information or belief for school purposes, and shall trans- mit, therewith, an authenticated copy of every will, conveyance, instrument or paper embodying or creating the trust; and shall, in like manner, forthwith report to him the creation and terms of every such trust subsequently created. Consolidated School Law, tit. 2, art. 3. § 21; 1 R. S. 506. § 493, Supervisors to report gospel and school lots—Every supervisor of a town shall report to the superintendent’ whether 21 321 §§ 494-496 SCHOOLS. Cu. x. Reports, ete. there be, within the town, any gospel or school lot, and, if any, shall describe the same, and state to what use, if any, it is put by the town; and whether it be leased, and, if so, to whom, for what term and upon what rents; and whether the town holds or is entitled to any land, moneys or securities arising from any sale of such gospel or school lot, and the investment of the proceeds thereof, or of the rents and income of such lots and investments, and shall report a full statement and accounts of such lands, mon- eys and securities. Consolidated School Law, tit. 2, art 3, § 22; 1 R. S. 506. See Gospel and School Lots under Id., tit. 3, § 1. § 494. Reports by supervisors as to moneys in hands of over- seers of poor.—E very supervisor of a town shall in like manner re- port to the superintendent whether the town has a common school fund originated under the ‘‘Act relative to moneys in the hands of overseers of the poor,” passed April twenty-seventh, eighteen hundred and twenty-nine, and if it have, the full particulars there- of, and of its investment, income and application, in such form as the superintendent may prescribe. Consolidated School Law, tit. 2, art. 3, § 23; 1 R. S. 506. § 495. Annual report of superintendent—In respect to the property and funds in the last two sections mentioned, the su- perintendent shall include in his annual report a statement and account thereof. And, to these ends, he is authorized, at any time and from time to time, to require from the supervisor, board of town auditors, or any officer of a town a report as to any fact, or any information or account, he may deem necessary or de- sirable. Consolidated School Law, tit. 2, art. 3, § 24; 1 R. &. 507. § 496. Grants to common schools—Real and personal estate may be granted to commissioners of common schools of any town (now the supervisor) and the trustees of any school district, in trust for the benefit of the common schools of such town or for the benefit of the schools of such district. Laws of 1840, chap. 318, § 3; 3 R. S. 3362. Property may be bequeathed or given to a school district and the super- visor may invest it for benefit of the district according to the terms of the bequest or grant. Iseman v. Myers, 26 Hun, 651. 322 Cu. x. SCHOOLS. §§ 497-498 Funds, ete. § 497. Diminution of principal may be repaid by accumula- tion of interest.—If any of the principal of any trust fund actu- ally received by any incorporated college, or other incorporated literary institution, or by the corporation of any city or village, or by the commissioners of common schools of any town, or by the trustees of any school district, under any grant, conveyance, de- vise or bequest, for any of the purposes for which trusts are authorized under the “act authorizing certain trusts,” passed May fourteenth, one thousand eight hundred and forty, and the act in addition to the “act authorizing certain trusts,” passed May twenty-six, eighteen hundred and forty-one, shall subse- quently become diminished from any cause; such diminution may be made up by the accumulation of the interest or income of the priticipal of such trust fund, in accordance with the directions (if any) contained in the grant, conveyance, devise or bequest of such trust fund; and if no directions for that purpose are contained in such grant, conveyance, devise or bequest, then such diminution may be made up in whole or in part by such accumulation, in the discretion of the trustees of such trust fund; but in no case shall such accumulation be allowed to increase the trust fund, beyond the true amount or value thereof, actually received by the trustees, to be estimated after the deduction of all liens and incumbrances. on such trust fund, and of all expenses incurred or paid by the trustee in the collection or obtaining the possession of the same. Laws of 1855, chap. 432, § 1; 3 R. S. 3362. § 498. Fines and penalties—Apportionment thereof.—When- ever, by any statute, a penalty or fine is imposed for the benefit of common schools, and not expressly of the common schools of a town or school district, it shall be taken to be for the benefit of the common schools of the county within which the conviction is had; and the fine or penalty, when paid or collected, shall be paid forth- with into the county treasury, and the treasurer shall credit the same as school moneys of the county, unless the county comprise a city having a special school act, in which case he shall report it to the superintendent, who shall apportion it upon the basis of popu- lation by the last census, between the city and the residue of the county, and the portion belonging to the city shall be paid into its treasury. : Consolidated School Law, tit. 2, art. 3, § 25; 1 R. 8. 507. 323 §§ 499-502 SCHOOLS. ‘GH. x. Fines, penalties, etc. § 499. Reports of district attorneys, as to fines, etc—Payment of collections to treasurer.—FE very district attorney shall report, annually, to the board of supervisors, all such fines and penalties imposed in any prosecution conducted by him during the previous year; and all moneys collected or received by him or by the sheriff, or any other officer, for or on account of such fines or penalties, shall be immediately paid into the county treasury, and the re- ceipt of the county treasurer shall be a sufficient and the only voucher for such money. Consolidated School Law, tit. 2, art. 3, § 26; 1 R. S. 507. § 500. Fines and penalties, to whom paid.—Whenever a fine or penalty is inflicted or imposed for the benefit of the common schools of a town or school district, the magistrate, constable or other officer collecting or receiving the same shall forthwith pay the same to the county treasurer of the county in which the school- house is located, who shall credit the same to the town or district for whose benefit it is collected. If the fine or penalty be inflicted or imposed for the benefit’of the common schools of a city having a special school act or of any part or district of a city, it shall be paid into the city treasury. Consolidated School Law, tit. 2, art. 3, § 27; 1 R. S. 507. § 501. Penalties and fines in joint districts—Whenever, by this or any other act, a penalty or fine is imposed upon any school district officer for a violation or omission of official duty, or upon any person for any act or omission within a school district, or touching property or the peace and good order of the district, and such penalty or fine is declared to be for, or for the use or benefit of the common schools of the town or of the county, and such school district lies in two or more towns or counties, the town or county intended by the act shall be taken to be the one in which the schoolhouse, or the schoolhouse longest owned or held by the district, is at the time of such violation, act or omission. Consolidated School Law, tit. 2, art. 3, § 28; 1 R. S. 507. § 502. Supervisor in place of trustees in gospel and school lots. —The office of trustee of the gospel and school lots in the several towns in this State, is hereby abolished; and the powers and duties now by law conferred and imposed upon said trustees, shall hereafter be exercised hy the supervisor. Laws of 1846, chap. 186, § 1, as modified by Laws of 1856, chap. 179, § 27; 2 R. S. 1358. 324 CH. x. ' SCHOOLS. § 503 Powers and duties of trustees. Trustees of gospel and school lots—The several supervisors con- tinue vested with the powers and charged with the duties form- erly vested in and charged upon the trustees of the gospel and school lots, and transferred to and imposed upon town superin- tendents of common schools by chapter one hundred and eighty- six of the laws of eighteen hundred and forty-six. Consolidated School Law, tit. 3, § 1; 1 R. 8. 507. Powers under former acts continued.—The several supervisors ‘continue vested with the powers and charged with the duties con- ferred and imposed upon the commissioners of common schools by the act of eighteen hundred and twenty-nine (chapter two hundred and eighty-seven), entitled “ An act relative to moneys in the hands of overseers of the poor.” Consolidated School Law, tit. 3, § 2; 1 R. 8. 507-508. § 503. Powers and duties—The trustees, besides the ordinary powers of a corporation, shall have power, and it shall be their duty, : 1. To take and hold possession of the gospel and school lot of their town: 2. To lease the same for such time not exceeding twenty-one years, and upon such conditions as they shall deem expedient: 3. To sell the same with the advice and consent of the inhab- itants of the town, in town-meeting assembled, for such price and upon such terms of credit as shall appear to them most ad- vantageous: 4. To invest the proceeds of such sales in loans, secured by bond and mortgage upon unincumbered real property of the value of double the amount loaned: 5. To purchase the property so mortgaged upon a foreclosure, and to hold and convey the property so purchased whenever it shall become necessary: 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 provided 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 ap- "825 § 503 SCHOOLS. Gu. x. Powers and duties of trustees. propriation thereof, on the last Tuesday next preceding the an- nual 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 cierk’s office of the town. Id., § 3; 1 R. 8S. 498, 2 R. S. 1359. Auditing accounts—The board of auditors in each town, shall annually report the state of the accounts of the trustees of the gospel and school lots in that town, to the inhabitants thereof, at their annual town-meeting. Id., § 4; 2 R. S. 1359. Sale and apportionment, when town divided—Whenever a town having lands assigned to it for the support of the gospel or of schools, shall be divided into two or more towns, or shall be altered in its limits by the annexing of a part of its territory to another town or towns, such lands shall be sold by the trustees of the town, in which such lands were included immediately before such divi- sion or alteration; and the proceeds thereof, shall be apportioned between the towns interested therein, in the same manner as the other public moneys of towns, so divided or altered, are appor- tioned. Id., § 5; 2 R. 8. 1359. Same—Proceeds of sale-—The shares of such moneys, to which the towns shall be respectively entitled, shall be paid to the trustees of the gospel and school lots of the respective towns, and shall thereafter be subject to the provisions of this title. Id., § 6; 2 R. S. 1359. Same.—If in either of such towns, trustees of gospel and school lots shall not have been chosen, or there be none in office, the share of such town shall be paid to the supervisor; and the town, at its next annual town-meeting, and annually thereafter, shall choose such trustees in the same manner as if gospel and school lots had originally been assigned to it; which trustees shall have charge of the moneys so paid to the supervisor, and shall be subject to all the duties and liabilities, and possess all the powers imposed or conferred in this title. Id., § 7; 2 R. 8. 1359. 326 CH. x. SCHOOLS. § 504 Duties of trustees. It shall be lawful for the supervisor of any town having money arising from the sale of gospel lands, and known as gospel funds, to apportion such among the several school districts of his respective town as hereinafter provided. Laws 1895, chap. 232, § 1; 2 R. S. 1360. Any town having a gospel fund of five hundred dollars or less may apportion such fund with the consent and approval of a majority of the town board of such town. Id., § 2; 2 RB. S. 1360. Any town having a gospel fund of more than five hundred dol- lars may apportion such fund in like manner by a vote at any annual or special town meeting. Id., § 3; 2 R. S. 1360. 4 Where such apportionment is made, the supervisor shall pay to the trustees of the several school districts of his town its pro rata share according to the aggregate school attendance of each school _ district in the preceding year. Id., § 4; 2 R. S. 1360. The trustees of such school districts shall execute and file with the supervisor of such town a bond of twice the amount of such : apportionment, with sufficient sureties, to be approved by such supervisor. Id., § 5; 2 R. S. 1360. Such trustees, upon the receipt of such money, shall apply the same for such purpose as the school district in annual or special meeting shall decide. Id., § 6; 2 R. S. 1360. § 504. Annual report of moneys in hands of supervisor—On the first Tuesday of March in each year, each supervisor shall make a return in writing to the county treasurer for the use of the school commissioners, showing the amounts of school moneys in his hands not paid 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 money remain in his hands, . * he shall report that fact) ; and thereafter he shall not pay out any of said moneys until he shall have received the certificate of the next apportionment; and the moneys so returned by him shall be reapportioned as hereinbefore directed. Consolidated School Law, tit. 3, § 3. 327 § 505 SCHOOLS. Cu. x. Supervisor’s duties to. § 505. Supervisor’s duties as to disbursing school moneys— Accounts—Duties—Recovery of penalties, etc.—Erection or altera- tion of school districts.—It is the duty of every supervisor: 1. 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 a majority of the trustees in favor of qualified teachers. But whenever the collector in any school district shall have given bonds for the due and faithful performance of the duties of his office as disbursing agent, as required by section cighty of title seven of this act, or whenever any school district shall elect a treasurer as hereinafter provided, the said supervisor shall, upon the receipt by him of a copy of the bond executed by said collector or treasurer as hereinafter required, certified by the trustee or trustees, pay over to such collector or treasurer, all moneys in his hands applicable to the payment of teachers’ wages in such district, and the said collector or treasurer shall disburse such moneys so received by him upon such orders as are specified herein to the teachers entitled to the same. 2. To disburse the library moneys upon, and only upon the written orders of a sole trustee, or of a majority of the trustees. 3. In the case vf a union free school district, to pay over all the school money apportioned thereto, whether for the payment of teachers’ wages, or as library moneys, to the treasurer of such dis- trict, upon the order of its board of education. 4. To keep a just and true account of all the school moneys re- ceived and disbursed by him during each year, and to lay the same, with proper vouchers, before the board of town aduitors at each annual meeting thereof. 5. To have a bound blank book, the cost of which shall be a town charge, and to enter therein all his receipts and disburse- ments of school moneys, specifying from whom and for what pur- poses they were received, and to whom and for what purposes they were paid out; and to deliver the book to his suecessor in office. 6. Within tifteen days after the termination 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 deliver the same to the town clerk, to be filed and recorded, and to notify his successor in office of such rendition and filing. 7. So soon as the bond to the county treasurer, required by sec- tion seventeen of title two of this act, shall have been given by him and approved by the treasurer, to deliver to his predecessor 292 Cu. x. SCHOOLS. §§ 505-507 Supervisor’s duties to. the treasurer’s certificate of these facts, to procure from the town clerk a copy of his .predecessor’s account, and to demand and re- ceive from him any and all school moneys remaining in his hands. 8. Upon receiving such a certificate from his successor, and not before, to pay to him all school moneys remaining in his hands, and to forthwith file the certificate in the town clerk’s office. 9. By his name of office, when the duty is not elsewhere im- posed by law, to me for and recover penalties and forfeitures im- posed for violations of this act, and for any default or omission of any town officer or school district board or officer under this act; and after deducting his costs and expenses to report the bal- ances to the school commissioner. 10. To act, when thereto legally required, in the erection or alteration of a school district, as in the sixth title of this act pro- vided, and to perform any other duty which may be devolved upon him by this act, or any other act relating to common schools. ‘Consolidated School Law, tit. 3, § 4; 1 R. S. 508. The town clerk shall receive from the supervisor and record in a book kept for the purpose the receipts and disbursements of school moneys to be sub- mitted to the town auditors and a copy of the account with the actions of the auditors to be sent to the Department of Public Instruction when re- quired by him, and to be filed and preserved. Id., tit. 4, § 1, subd. 6. § 506. Alteration of school districts—If the trustees of any school district refuse to consent to the alteration of their district the school commissioner may make and file with the town clerk, his order making the alteration but reciting the refusal and di- recting that the order shall not take effect as to the dissenting district or districts, until a day therein to be named and not less than three months after the date of such order. Consolidated School Law, tit. 6, § 3; 1 R. 8. 514. § 507. Appeals from decision.—Within ten days after making and filing such order he shall give at least a week’s notice in writing to one or more of the assenting and dissenting trustees of any district or districts to be affected by the proposed alterations, that at a specified time, and at a named place within the town in which either of the districts to be affected lies he will hear the objections to the alteration. The trustees of any district to be affected by such order may request the supervisor and town clerk of the town or towns, within which such district or districts shall wholly or partly lie, to be associated with the commissioner. At 329 §§ 508-510 SCHOOLS. Cu. x. Fees, etc. the time and place mentioned in the notice the commissioner or commissioners, with the supervisors and town clerks, if they shall attend and act, shall hear and decide the matter; and the decision shall be final unless duly appealed from. Such decision must either affirm or vacate the order of the commissioner, and must be filed with and recorded by the town clerk of the town or towns in which the district or districts to be affected shall lie, and a tie vote shall be regarded a decision for the purposes of an appeal on the merits. Upon such appeal the superintendent of public in- struction may affirm, modify or vacate the order of the commis- sioner or the action of the local board. Consolidated School Law, tit. 6, § 4; 1 R. S. 514. § 508. Fees of supervisor and town clerk.—The supervisor and town clerk shall be entitled each, to one dollar and fifty cents a day, for each day’s service in any such matter, to be levied and paid as a charge upon their town. Consolidated School Law, tit. 6, § 5; 1 R. S. 515. § 509. Sale of property of dissolved districts—Application of proceeds.—When a district is parted into portions, which are an- nexed to other districts, its property shall be sold by the super- visor of the town, within which its schoolhouse is situate, at pub- lie acution, after at least five days’ notice, by notice posted in three or more public places of the town in which the schoolhouse is situated, one of which shall be posted in the district so dis- solved. The supervisor, after deducting the expenses of the sale, shall apply its proceeds to the payment of the debts of the district, and apportion the residue, if anv, among the owners or possessors of taxable property in the district, in the ratio of their several assessments on the last corrected assessment-roll or rolls of the town or towns, and pav it over accordingly. Consolidated School Law. tit. 6, § 10; 1 R. S. 515. § 510. Collection, apportionment and application of outstand- ing moneys.—The supervisor of the town within which the school- house of the dissolved district was situate may demand, sue for, and collect, in his name of office, anv money of the district out- standing in the hands of any of its former officers, or any other person; and, after deducting his costs and expenses, shall report the balance to the school commissioner who shall apportion the same equitably among the districts to which the parts of the dis- 330 CH. x. SCHOOLS. §§ 511-512 Treasurer of district. solved districts were annexed, to be by them applied as their dis- trict meetings shall determine. Consolidated School Law, tit. 6, § 11; 1 R. S. 516. § 511. Treasurer of school district—The qualified voters of a school district are authorized at the first meeting or at any subsequent annual meeting or at any special meeting duly called for that purpose, by a vote of a majority of such voters present and voting, by ayes and nays, to adopt a resolution to elect a treasurer of said district, who shall be the custodian of all moneys belong- ing to said district and the disbursing officer of such moneys. If such resolution shall be adopted, such voters shall thereupon elect by ballot a treasurer for said district. Consolidated School Law, tit. 7, § 14, subd. 5, part of subd. 5; 1 R.S. 519. § 512. Duties of treasurer specified—The treasurer of a school district shall be the custodian of all moneys belonging to the district from whatever source derived, and it is hereby made the duty of the trustee or trustees of such district to pay to such treas- urer any and all moneys that may come into his or their hands belonging to such district derived from sales of personal or real property of the district, from insurance policies, from bonds of the district issued and sold by him or them, or from any other source whatsoever. The collector of such district shall pay over to such treasurer all moneys collected by him under and by virute of any tax list and warrant issued and delivered to him. Such treasurer is hereby authorized and empowered to demand and receive from the supervisor of the town in which such school district is situated all public money apportioned to said district. It shall be the duty of such treasurer within ten days after notice of his election to execute and deliver to the trustee or trustees of such district, his bond in such sum as shall have been fixed by a district meeting or as such trustee or trustees shall require, with at least two sure- ties to be approved by such trustee or trustees, conditioned to faith- fully discharge the duties of his office, and to well and truly ac- count for all moneys received by him, and to pay over any sum or sums of money remaining in his hands to his successor in office. Such bond when so executed and approved in writing by such trustee. or trustees shall be filed with the district clerk. No moneys shall be paid out or disbursed by such treasurer except upon the written orders of a sole trustee, or a majority of the 331 § 513 SCHOOLS. CH. x. Payment of money. trustees. Such treasurer shall, whenever required by such trustee or trustees, report to him or them a detailed statement of the moneys received by him, and his disbursments, and at the annual meeting of ‘such district he shall render a full account of all moneys received by him and from what source, and when received, and all disbursements made by him and to whom and the dates of such disbursements respectively, and the balance of moneys remaining in his hands. Consolidated School Law, tit. 7, art. 4, § 35; 1 R. 8. 526, In districts in which a treasurer shall be elected, the collectors shall not receive or disburse any of the money apportioned by the State for teachers’ wages, but the same shall be paid by the super- visors to such treasurer. Consolidated School Law, tit. 7, part of § 80. § 513. Custody and payment of moneys—Reports of receipts and disbursements.—The collector shall keep in his possession all moneys received or collected by him by virute of any warrant, or received by him from the county treasurer or board of supervisors for taxes returned as unpaid, or moncys apportioned by the State or raised by direct taxation for teachers’ wages or library, to be by him paid out upon the written order of a majority of the trustees; said collector, when a treasurer shall have been elected in his dis- trict, shall pay over the moneys collected by him by virute of his warrant, to said treasurer as hereinbefore provided in this title; and he shall report in writing, at the annual meeting, all his col- lections, receipts and disbursements, and shall report to the super- visor on or before the first Tuesday of March in each year the amaunts of school moncys in his hands not paid out on trustees’ orders, and shall pay over to his successor in office, when he has duly qualified and given bail, all moneys in his hands belonging to the district. Consolidated School Law, tit. 7, art. 7, § 86; 1 R. S. 539. § 514, Duties of trustees—It shall be the duty of the trustee or trustees of cvery school district and they shall have power: x *¥ &F ¥ 12. To pay, toward the wages of such teachers as are qualified, the public moneys apportioned to the district legally applicable thereto, by giving them orders therefor on the supervisar, or on the collector or treasurer of such district when duly qualified to. 33 to GL. X. SCHOOLS. § 515 Tax, etc. receive and disburse the same, and to collect, as herein provided, the residue of such wages by direct tax. But no trustee shall issue any order or draw a draft upon a supervisor, collector or treasurer for any money unless there shall be at the time a suffi- cient amount of money in the hands of such supervisor, collector or treasurer belonging to the district, to nieet such order or draft, and a violation of this provision by any trustee shall be a mis- demeanor and punishable as such. If, at the time of the employ- ment of a qualified teacher for a term of school, there shall be no public moneys in the hands of the supervisor, collector or treasurer applicable to the payment of teachers’ wages, or if there shall not be a sufficient amount in the hands of either or all such officers to enable the trustee or trustees to pay the teachers’ wages as they fall due, and the district meeting has failed or neglected to authorize a tax to pay the same, the trustee or trustees of such school district are hereby authorized and empowered, and it shall be their duty, to collect by district tax an amount sufficient to pay, the wages of such teacher for such term, but not to exceed four months in advance. 14. To draw upon the supervisor, the collector or treasurer, when duly qualified to receive and disburse the same, for the school and library moneys, by written orders signed by the sole trustee, or where there are three trustees, signed by a majority of said trustees as prescribed by subdivisions one and two of sec- tion four of title three of this act. Consolidated School Law, tit. 7, art. 6, § 47, subds. 12, 14. § 515. Equalization of valuations in joint districts.—Assess- ment of tax thereafter—When a district embraces parts of more than one town, it shall be the duty of the supervisors of such towns so in part embraced and they are hereby directed, upon re- ceiving a written notice from the trustee or trustees of such dis- trict, or from three or more persons liable to pay taxes upon real estate therein, to meet at a time and place to be named in such notice, which time shall not be less than five or more than ten days irom the service thereof, and a place within the bounds of the towns so in part embraced, and proceed to inquire and determine whether the valuation of real property upon the several assess- ment-rolls of said towns are substantially just, as compared with each other, so far as said districts are concerned, and if ascer- tained not to be so, they shall determine the relative proportion of 333 §§ 516-517 SCHOOLS. Cn. x. Tax, ete. taxes that ought to be assessed upon the real property of the parts of such district lying in different towns, and the trustees of such district shall thereupon assess the proportion of any tax there- after to be raised, according to the determination of such super- visors, until new assessment-rolls of the town shall be perfected and filed, using the assessment-rolls of the several towns to dis- tribute the said proportion among the persons liable to be assessed for the same. In cases when such supervisors shall be unable to agree, they shall summon a supervisor from some adjoining town, who shall unite in such inquiring, and the finding of a majority shall be the determination of such meeting. Such supervisors shall receive for their services three dollars per day for each day actually employed, which shall be a town charge upon their re- spective towns. Consolidated School Law, tit. 7, art. 7, § 66; 1 R. S. 534. The supervisors cannot equalize the valuation of real property in the dif- ferent towns so far as said district is concerned, and an attempt so to do is illegal. Code of Public Instruction, 475. Supervisors have no power to change the values as fixed in the town assess- ment-rolls. Their duty is to determine what proportion of a school district. tax shall be paid by each town forming a joint district, so that relatively each shall pay the same. In re Callendar; Report of Superintendent of Instruction for 1887, p. 870. § 516. Return of unpaid taxes by collector.—If any tax on real estate placed upon the tax-list and duly delivered to the col- lector, or the taxes upon non-resident stockholders in banking asso- ciations organized under the laws of congress, shall be unpaid at the time the collector is required by law to return his warrant, 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, notary public or any other officer authorized to administer oaths, that the taxes mentioned in any such account remain unpaid, and that, after diligent efforts, he has been unable to collect the samc, he shall be credited by said trustees with the amount thereof. Consolidated School Law, tit. 7, art. vii, § 72; 1 R. S. 536. : § 517. Certification and transmission thereof to county treas- urer.—Upon receiving any such account from the collector, the 334 CH. x. SCHOOLS. § 518 Taxes. trustees shall compare it with the original tax-list, 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. Consolidated School Law, tit. 7, art. vii, § 73; 1 R. S. 536. § 518. Payment of amount of unpaid taxes to collector.—Out of any moneys in the county treasury, raised for contingent ex- penses, or for the purpose of paying the amount of the taxes so returned unpaid, the treasurer shall pay to the collector the amount of the taxes so returned as unpaid, with one per centum of the amount in addition thereto, for the compensation of such collector, and if there are no moneys in the treasury 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 col- lector of the school district the amount thereof, with said addition thereto, by voucher or draft on the county treasurer, in the same manner as other county charges are paid, and the collector shall be again charged therewith by the trustees. Consolidated School Law, tit. 7, art. vii, § 74, as am’d by Laws 1897, ‘chap. 512. Under the provision of the act of 1864 relating to public in- struction (tit. 7, § 75, chap. 555, Laws of 1864), which requires the treasurer of a county to pay to the trustees of a school district, out of any moneys in the county treasury raised for contingent expenses, the amount of taxes upon lands of nonresidents returned by said trustees as unpaid, the authority of the county treasurer is limited to the particular fund specified; and if no such fund has been raised, or if it has been exhausted, he has no authority, and consequently no duty is imposed upon him to pay. The trustees of a school district in R. county made return to the county treasurer (defendant’s predecessor in the office) of such unpaid taxes; they were never presented or reported to the board of supervisors and no tax was levied specifically to pay them. The claim was presented by the trustees to defendant, and pay- ment demanded ; there was no contingent fund in his hands at that time, and he declined to pay on that ground. Subsequently, mon- eys belonging to this fund came to his hands, but they were paid out on supervisor’s warrants. Held, that the trustees were not entitled to a mandamus to compel the payment; that the claim 3385 § 519 SCHOOLS. Cu. x. Taxes, etc. had no preference over other claims payable out of the same fund; and that no duty was imposed on the county treasurer to pay claims presented before moneys were received by him appli- cable to their payment, in the order of their presentation. People v. Robinson, 76 N. Y. 422. § 519. Collection of unpaid taxes—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 im- posed; and if imposed upon the lands of any incorporated com- pany, 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 imposed 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 notice by the board of supervisors to the president and directors of such bank of such charge upon such stock the president and directors shall thereafter withhold the amount so stated trom any future dividends upon such stock, and shall pay the same to the collector of the town duly authorized to receive the same. Consolidated School Law, tit. 7, art. vii, § 75; 1 R. S. 536. § 520. Anticipating payment of taxes—Any person whose lands are included in any such account may pay the tax assessed thereon, with five per centum added thereto, to the county treas- ‘urer, at any time before the board of supervisors shall have di- rected the same to be levied. Consolidated School Law, § 76, as am’d Laws of 1895, chap. 769; 1 R. S. 536. § 521. Proceeding for collection of unpaid taxes—The same proceedings in all respects shall be had for the collection of the amount so directed to be raised by the board of supervisors as are provided by law in relation to the county taxes; and, upon a similar account, as in the case of county taxes of the arrears thereof uncollected, being transmitted by the county treasurer to the comptroller, the same shall be paid on his warrant to the treasurer of the county advancing the same; and the amount so assumed hv the State shall be collected for its benefit, in the 336 Cu. x. SCHOOLS. §§ 522-524 Taxes, ete. manner prescribed by law in respect to the arrears of county taxes upon land of nonresidents; or if any part of the amount so assumed consisted of a tax upon any incorporated company, the same proceedings may also be had for the collection thereof as pro- vided by law in respect to the county taxes assessed upon such company. Consolidated School Law, tit. 7, art. vii, § 77. The warrant shall be under the hands of the trustees or a majority thereof and it shall have the like force and effect as a warrant issued by a board of supervisors to collect taxes in the town. The collector is authorized and re- quired to collect from every person in such tax list named the sum opposite to his name or the amount due from any person specified therein in the same manner that collectors are authorized to collect town and county taxes, Id., § 78. § 522. Renewal of warrants.—If the sum or sums of money, payable by any person or persons named in such tax-list, shall not be paid by him or them or collected by such warrant within the time therein limited, it shall and may be lawful for the trustees to renew such warrant in respect to such delinquent person or per- sons; and whcnever more than one renewal of a warrant for the collection of any tax-list may become necessary in any district, the trustees may make such further renewal or renewals, with the written approval of the supervisor of any town in which a school- house of said district shall be located, to be indorsed upon such warrant. Consolidated School Law, tit. 7, art. vii, § 83. § 523. Reports of indebtedness of school districts * * * It is the duty of the trustees or the persons having charge of the issue or payment of such indebtedness to transmit a state- ment thereof to the clerk of the board of supervisors of the county in which such indebtedness is created annually on or before No- vember Ist. Consolidated School Law, tit. 7, art. ii, § 18. § 524. Persons employing children unlawfully to be fined.— It shall be unlawful for any person, firm or corporation to employ any child under fourteen years of age, in any business or service whatever, during any part of the term during which the publie schools of the district in which the child resides are in session; or to employ any child between fourteen and sixteen years of age who does not, at the time of such employment, present a certificate 22 337 SCHOOLS. Cu. x. mn cr w He Employment of children. signed by the superintendent of schools or by the principal or the »rincipal teacher of the city or district in which the child re- sides or by the principal or the principal teacher of the school where the child has attended or is attending, or by such other officer as the school authorities may designate, certifying that such child during the twelve months next preceding his fourteenth birthday or during the twelve months next preceding his ap- plication for such certificate, has attended for not less than one hundred and thirty days the public schools or schools having an elementary course equivalent thereto, in such city or district and that such child can read and write easy English prose and is familiar with the fundamental operations of arithmetic; or to em- ploy, in a city of the first class or a city of the second class, any child between fourteen and sixteen years of age who has not com- pleted such course of study as the public elementary schools of such city require for graduation from such schools and who does not hold either a certificate of graduation from the public elemen- tary school or the pre-academic certificate issued by the regents of the university of the state of New York or the certificate of the completion of an elementary school issued by the department of publie instruction, unless the employer of such child, if a bov, shall keep and shall display in the place where such child is em- ployed and shall show whenever so requested by any attendance officer, factory inspector, or representative of the police depart- ment, a certificate signed by the school authorities or such school officers in said city as said school authorities shall designate, which school authorities, or officers designated by them, are hereby re- quired to issue such certificates to those entitled to them not less frequently than once in each month during which said evening school is in session and at the close of the session of said evening school, stating that said child has been in attendance upon said evening school for not less than six hours each week for such num- ber of weeks as will, when taken in connection with the number of weeks such evening school will be in session during the remainder of the current or calendar year, make up a total attendance on the part of said child in said evening school of not less than six hours per week for a period of not less than sixteen weeks, and any per- son who shall employ any child contrary to the provisions of this section or who shall fail to keep and display certificates as to the attendance of employes in evening schools when such attendance is required by law, shall for each offense forfeit and pay to the 338 Cu. x. SCHOOLS. §§ 525-528 School money, ete. treasurer of the city or village, or to the supervisor of the town in which such child resides, a penalty of fifty dollars, the same, when paid, to be added to the public school moneys of the city, village or district in which such child resides. Consolidated School Law, tit. 16, § 5, as am’d Laws 1905, chap. 280. § 525. Loss of school moneys apportioned—Whenever the share of school moneys, or any portion thereof, apportioned to any town or school district, or any money to which a town or school district would have been entitled, shall be lost, in consequence of any willful neglect of official duty by any school commissioner, town clerk, trustees or clerks of school districts, the officer or offi- cers guilty of such neglect shall forfeit to the town, or school dis- trict so losing the same, the full amount of such loss, with interest thereon. Consolidated School Law, tit. 5, art. 1, § 1; 1 R. S. 565. § 526. Neglect to sue for penalties ——Forfeiture—Where any penalty for the benefit of a school district, or the schools of any school district, town, school commissioner district or county, shall be incurred, and the officer or officers, whose duty it is by law to sue for the same, shall willfully and unreasonably refuse or neg- lect to sue for the same, such officer or officers shall forfeit the amount of such penalty to the same use, and it shall be the duty of their successor or successors in office to sue for the same. Consolidated School Law, tit. 15, art. 1, § 2; 1 R. S. 565. § 527. Action against school officers including supervisors.— In any action against a school officer or officers, including super- visors of towns, in respect to their duties and powers under this act, for any act performed by virtue of or under the color of their offices, or for any refusal or omission to perform any duty en- joined by law, and which might have been the subject of an appeal to the superintendent, no costs shall be allowed to the plaintiff, in cases where the court shall certify that it appeared on the trial that the defendants acted in good faith. But this provision shall not extend to suits for penalties, nor to suits or, proceedings to en- force the decisions of the superintendent. Consolidated School Law, tit. 15, art. 1 § 3; 1 R. S. 565. § 528. Attendance officers—The school authorities of each city, union free school district, or common school district whose limits include in whole or in part an incorporated village, shall 339 $§ 529-531 SCHOOLS. CH. x Truant schools. appoint and may remove at pleasure one or more attendance offi- cers of such city or district, and shall fix their compensation and may prescribe their duties not inconsistent with this act, and make rules and regulations for the performance thereof; and the su- perintendent of schools shall supervise the enforcement of this act within such city or school district; and the town board of each town shall appoint, subject to the written approval of the school commissioner of ‘the district, one or more attendance officers, whose jurisdiction shall extend over all school districts in said town, and which are not by this section otherwise provided for, and shall fix their compensation, which shall be a town charge; and such attendance officers, appointed by said board, shall be re- movable at the pleasure of the school commissioner in whose commissioner’s district such town is situated. Consolidated School Law, tit. 16, § 7, as am’d Laws 1905, chap. 280. § 529. Truant schools—Expenses at.—The expense attending the commitment and costs of maintenance of any truant residing in any city or village or district. employing a superintendent of schools shall be a charge against such city or village or district and in all other cases shall be a county charge. Consolidated School Law, tit. 16, § 9, as am’d by Laws 1905, chap. 280; 1 R. 8. 581. § 580. School census.—The school census in cities and towns having 10,000 inhabitants or more is a town or city charge to be paid on the certificate of State superintendent. Laws 1895, chap. 550; 1 R. S. 582. § 531. Teachers’ pensions——Upon the petition of twenty-five or more taxpayers of any town in the county of the State request- ing the submission at the next ensuing annual town meeting of such town made not less than ten days before the accruing thereof, of the question of making provision by taxation upon the taxable property in such town for a sum of money sufficient to pay such teachers resident of such town, who have been employed in the common schools thereof for not less than twenty-five years, and have rendered continuous service in teaching for such period, with such intermission only as may have occurred in the allotment of school terms or from sickness, the town board of such town shall cause to be submitted to the taxpayers of such town, at the next ensuing town meeting upon due notice thereof published in a 340 CH. x. SCHOOLS. § 531 Attendance officers. newspaper printed ih such town, if any paper be published therein, or printed or written notices posted in not less than ten public places in such town, the question whether a sufficient sum of money be raised from the taxable property within such town to pay said teachers as compensation for long and meritorious service so long as said teachers reside in such town, upon the conditions, at the times and in the manner hereafter provided. Laws of 1895, chap. 767, § 1; 1 R. S. 583. In the event of such petition being so made and presented to the supervisor of any town, and notice being given as provided in section one of this act, the town board shall furnish the necessary ballots in number and forms for the use of the voters of such town at the next ensuing annual town meeting, and shall provide sepa- rate ballot boxes for the reception of ballots cast thereat on the question submitted. One-half of the number of said ballots shall - have printed thereon, respectively, ‘‘ for teachers’ pension fund,” and the other half shall have printed thereon, respectively “ against teachers’ pension fund,” and such votes as may be cast shall be counted and returned by the officers presiding at said town meet- ing the same as other votes are counted and returned. If a ma- jority of the votes so cast be found to be in favor of raising a sum of money sufficient to provide for such fund, and not otherwise, the town board of such town shall immediately thereafter proceed to ascertain what teachers of such class are entitled to the benefits conferred by this act, and to receive their proportionate share of the money so voted to be paid, and said board shall require of every person applying therefor, who has taught in the common schools of such town for the period of twenty-five years or more, to make concise statement of the term of service, the districts in which he or she has taught and the wages, monthly or weekly, received during the last year in which said teacher taught, which statement shall be acknowledged before any officer qualified to take acknowledgments, and filed in the office of the clerk of such town. Thereupon, and at the next annual meeting of the board of supervisors of the county, and at every annual meeting there- after, the said board shall include in the tax levy of the town so voting as hereinbefore provided in favor of a teachers’ pension fund, the amount necessary in each year as estimated and reported by the town board of such town, which sum, when collected, shall be paid over by the collector of such town, to the supervisor thereof, 341 § 532 SCHOOLS. CH. x. Town clerk’s duties, ete. who shall pay out the said money to the teachers found to be en- titled thereto in amount to each such teacher, in monthly pay- ments equal to one-half the sum received as teacher’s monthly or weekly wages by each such teacher during the last year such teacher was employed to teach in the common schools of such town. And such teachers sharing in the money so appropriated and paid shall be allowed such amount in installments herein provided as long as they continue to reside in such town, but no longer, and they shall, in receiving the benefits conferred by this act, be deemed to be retired from teaching and placed upon a roll kept by the town clerk of the town as superannuated and retired teachers. Id., § 2; 1 R. S. 583, When a vote has been had on the proposition provided to be so submitted by this act in any town, and such vote shall have been against the teachers’ pension fund, another vote on the same ques- tion shall not be taken again within three years of the first vote so taken; subject, however, if not physically, disabled to perform such service in the place of any teacher temporarily absent or disqualified, as the school commissioner may require and direct without additional compensation. Id., § 3; 1 R. S. 583. 3 532. Town clerk’s duties—It shall be the duty of the town clerk of each town: 1. Carefully to keep all books, maps, papers and records of his office touching common schools, and forthwith to report to the ‘supervisor any loss or injury to the same. 2. To receive from the supervisors the certificates of apportion- ‘ment of school moneys to the town, and to record them in a book to be kept for that purpose. 3. Forthwith to notify the trustees of the several school districts of the filing of each such Certificate. . 4. To see that the trustees of the school districts make and de- posit with him their annual reports within the time prescribed by law, and to deliver them to the school commissioner on demand; and ‘to furnish the school commissioner of the school commissioner district in which his town is situated the names and post-office ad- dresses of the school district officers reported to him by the dis- trict clerks. 5. To distribute to the trustees of the school districts all books, 342 CH. x. ‘ SCHOOLS. §§ 532-534 Town clerk’s duties, ete. blanks and circulars which shall be delivered or forwarded to him by the state superintendent or school commissioner for that purpose. 6. To receive from the supervisor, and record in a book kept for that purpose, the annual account of the receipts and disburse- ments of school moneys required to be submitted to the town audi- tors, together with the action of the town auditors thereon, and to send a copy of the account and of the action thereon, by mail to the superintendent of public instruction, whenever required by him, and to file and preserve the vouchers accompanying the ac- count. 7. To receive and to record,-in the same book, the supervisor’s final account of the school moneys received and disbursed by him, and deliver a copy thereof to such supervisor’s successor in office. 8. To receive from the outgoing supervisor, and file and record in the same book, the county treasurer’s certificate, that his suc- cessor’s bond has been given and approved. 9. To receive, file and record the descriptions of the school districts, and all papers and proceedings delivered to him by the school commissioner pursuant to the provisions of this act. 10. To act, when thereto legally required, in the erection or alteration of a school district, as in title six of this act provided. 11. To receive and preserve the books, papers and records of any dissolved school district, which shall be ordered, as hereinafter provided, to be deposited in his office. 12. To perform any other duty which may be devolved upon him by this act, or by any other act touching common schools. Consolidated School Law, tit. 4, § 1; 1 R. S. 509. § 533. Expenses and disbursements——The necessary expenses _ and disbursements of the town clerk in the performance of his said duties are a town charge, and shall be audited and paid as such. Consolidated School Law, tit. 4, § 2; 1 R. S. 510. § 534. Districts—Division of—Election of new commissioner.— The school commissioner districts duly and legally organized, and as the same existed January first, eighteen hundred and ninety-four, shall continue to be held and recognized as the school commissioner districts of the State until the same shall be altered or modified by the legislature. No city shall be included in, or form a part of, any school commissioner district. In any school commissioner district that contains more than one hundred school 343 §§ 535-538 SCHOOLS. Cu. x. Salaries, etc. districts, the board of supervisors may divide such commissioner district, within the county, and erect therefrom an additional school commissioner district; and when such district shall have been formed, a school commissioner for such district shall be elected in the manner provided by law for the election of school commissioners. Consolidated School Law, tit. 5, § 2; 1 R. S. 510. The County Law prescribes that such division may be made where there are more than two hundred school districts in a commissioner’s district. County Law, § 12, subd. 9; 1 R. 8. 787. § 535. Salary—Every school commissioner shall receive an annual salary of one thousand dollars, payable quarterly out of the free school fund appropriated for this purpose. Consolidated School Law, tit. 5, § 7; 1 R. 8. 511. § 536. Increase of salary—Whenever a majority of the super- visors from all the towns composing a school commissioner dis- trict shall adopt a resolution to increase the salary of their school commissioner beyond the one thousand dollars payable to him from the free school fund, it shall be the duty of the board of supervisors of the county te give effect to such resolution, and they shall assess the increase stated therein upon the towns composing such commissioner district, ratably, according to the corrected val- uations of the real and personal estate of such towns. Consolidated School Law, tit. 5, § 8. § 587. Expenses of commissioner.—The board of supervisors shall annually audit and allow to each commissioner within the county a fixed sum of at least two hundred dollars for his ex- penses, and shall assess and levy that amount annually, by tax upon the towns composing his district. Consolidated School Law, tit. 5, § 9. § 538. Assessors to apportion valuation of railroad, telegraph, telephone or pipe line companies between school districts—'[he as- sessors of each town in which a railroad, telegraph, telephone or pipe line company is assessed upon property lying in more than one school district therein, shall, within fifteen days after the final completion of the roll, apportion the assessed valuation of the property of each of such corporation among such school dis- tricts. Such apportionment shall be signed by the assessors or a majority of them, and be filed with the town clerk, within five 344 Cu. x. SCHOOLS. 8§ 539-541 U. S. deposit fund. days thereafter, and thereupon the valuation so fixed shall be- come the valuation of such property in such school district for the purpose of taxation. In case of failure of the assessors to act, the supervisor of the town shall make such apportionment on re- quest of either the trustees of any school district or of the cor- poration assessed. The town clerk shall furnish the trustees a certified statement of the valuations apportioned to their respec- tive districts. In case of any alteration in any school district affecting the valuation of such property, the officer making the same shall fix and determine the valuations in the districts af- fected for the current year. Tax Law, § 39. § 539. United States deposit fund—This fund originated from a “surplus” in the United States treasury, which was di- vided among the several States. The share of this State was. apportioned among the several counties according to their popu- lation. There are two commissioners nominated and appointed by the governor, with the consent of the senate, for each county. Act of Congress, passed Jan. 23, 1836. See Finance Law, §§ 80 to 83, Laws 1897, chap. 413. § 540. Commissioner to give bond—The commissioners, be- fore they enter upon their duties, shall execute separate bonds to the people of the State of New York, with two or more suffi- cient sureties, to be approved by the comptroller in such sum as the comptroller shall direct, and conditioned for the true and faithful performance of his duties. No moneys shall be received by commissioners until such undertaking has been executed, ap- proved and filed with the comptroller. State Finance Law, § 85. The books containing mortgages given to the commissioners are to bé kept. in their respective county clerk’s office when not in use by commissioners, Id., § 86. § 541. Investments——The comptroller shall invest and keep invested all moneys belonging to the common school and litera- ture funds in the stocks and bonds of the United States and of this state, or for the payment of which, the faith and credit of the United States or of this state are pledged, or in the judgments or awards of the court of claims of the state, or in the stocks or bonds. of any county, town, city, village or school district of the 345 § 542 SCHOOLS. Cu. x. Loan mortgages. state authorized to be issued by law. The comptroller, whenever he deems it for the best interests of such funds, or either of them, may dispose of any of the securities therein or investments there- for, in making other investments authorized by law, and he may exchange any such securities for those held in any other of such funds, and the comptroller may draw his warrant upon the treas- urer for‘the amount required for such investments and exchanges. The care and disposition of all lands belonging to the literature fund and the common school fund shall be vested in the com- missioners of the land office. State Finance Law, § 81, as am’d by Laws 1903, chap. 350. § 542. Powers and duties of boards of supervisors as to ioan mortgages.—The loan commissioners in each county shall exhibit to the board of supervisors thereof at its annual meeting, all mort- gages in their charge, together with their books of accounts, min- utes and vouchers, so that such board of supervisors may ascertain whether the moneys committed to the charge of such commission- ers are still outstanding as satisfactory loans, and that the money collected either as principal, interest or rent on property owned by the State has been paid by them into the State treasury, ac- cording to law. Such board of supervisors shall at its annual meeting, examine all such mortgages, books of accounts, minutes and vouchers, and shall give to such commissioners such directions as to taking additional security from the borrowers as the said board of supervisors shall deem proper and necessary. Such board shall certify to the comptroller as to the sufficiency of the securities for the money loaned, and as to whether or not the moneys collected by such commissioners on account of the princi- pal or interest of such mortgages and the rent on property owned by the State has been paid into the State treasury, and as to what directions they have given to such commissioners as to taking ad- ditional security. If it shall appear to the comptroller from any such certificate that the moneys in the charge of such commission- ers, or any part thereof, are not on loan or have not been paid by the State treasurer as required by law, he shall cause an action to be brought upon the bonds of the commissioners found to be in de- fault. He shall also report to the governor the names of such commissioners who are in default. State Finance Law, § 95. 346 CH. x. SCHOOLS. '§ 543 Taxation for. § 543. Taxation of State lands for erection of schoolhouse, etc. —No tax for the erection of a schoolhouse or opening of a road shall be imposed upon the State lands unless such erection, or pening, shall have first been approved in writing by the board of fisheries, game and forest. Tax Law, part of § 22, 3 R. S. 3098. This refers to state lands in the forest preserve. 347 §544. §545. §546. 8547. §548. §549. . Jury lists. . Tax district defined. . Ascertaining facts for assess- CHAPTER ELEVEN. ASSESSMENT, ETC. Assessment of property and election of assessors. Vacancies in office of assessor. Oath of office. Who is eligible. Jurisdiction of assessors. Powers of assessors. ment. . Taxable persons, personal prop- erty. . When property of nonresident is taxable. . When exempt. . Personal property exempted. . Personal property defined. . Taxable persons — residence. . Deductions for debts, ete. . Assessment of real estate. . Assessment of special fran- chises. . Certiorari to review assess- ment. . Deduction from special fran- chises. . Special franchise tax not to af- fect other tax. . Taxation and exemption of col- leges of pharmacy. . Place of taxation of real prop- erty. . Taxation of real property di- vided by line ur tax district. . Property exempt from taxa- tion. . Householders exemptions. . Building and loan associations exemptions. . Real estate mortgages exemp- tion and taxation of. . Cemeteries. 73. Soldiers monument associa- tions. . Insurance companies, ete. . United States securities. . Historical societies. . Hospital corporations. 8578. $579. §580. 8581. §582. §583. 8584. §585. §586. §587. 8588, §589. §590. $591. 8592. §593. 8504. §595. 8596. $57. 603. 604. 605. 606. GO7. 608. 609. . Tax-roll Plank roads and turnpikes. Fraternal organizations. Firemen, ete. Ascertaining facts for assess- ment. Residents and preparing as- sessment roll. State lands in forest preserve. Nonresidents, ete. Abandonment of lot divisions. Survey and maps. Agent, trustee, guardian, etc. Omitted property. Debts owing nonresidents. Notice of completion of assess- ment roll. Grievance day. Application to reduce assess- ment. Penalty for making false state- ment. Correction of tax roll. Filing roll and notice. Neglect or omission by assess- ors. Duties of supervisors after de- livery of roll. . Committee on form of assess- ment rolls. Footing assessment rolls, . Erroneous assessments. . Unpaid taxes. . Rejected taxes. Form of committee on assess- ments. Equalization. Duties of commissioners. Equalization by board of su- pervisors. Appeals to state board. Appeals, how conducted. Determination of appeals. . Costs on appeal. . Procedure on appeal. . Levy of tax by supervisors. . Form of assessment-roll, with tax extended. . and collectors war- rant, §615. 8616. 8617. 8618. 8619, §620. 8621. $622. 8623. §624, §625. §626. $627. $628, $629. §630. 8631. §632. $633. §634. §635. $636. 8637. §638. §639. §640. §641. §642. §643. §644. 8645, §646. §647. $648. §649. §650. S651. §652. §653. §654. §655. §656. §657. §658. 8659. §660. ASSESSMENTS, ETC. Validation of certain warrants. Collectors warrant. Collectors undertaking. Notice by collector. Notice to nonresidents. Collection of taxes. Where collector qualify. When collector refuses to serve. Collection of unpaid taxes, etc. Return of warrant. Return by collector of unpaid taxes. Return when collector has been enjoined. Payment of money collected. Extension of time for collec- tion. County law time for collection. Payment of state tax. Accounts; county treasurer. Losses by default of collector and treasurer. Receipts for taxes. Articles, how applicable. Power of county court fails to pay over. Payment of moneys collected. Collection of deficiency. Settlement of claims. Taxes overcharged. Refund of taxes. Maps to be furnished comp- troller. Purchases by comptroller. Comptroller’s deed and appli- cation therefor. Expense of publication. Cancellation of sales. When lands to be sold by county treasurer for unpaid taxes. Advertisement and sale. Conveyance by county treas- urer. When purchase meney to be re- funded. Assessments agairst state. Corporation, places of taxation. Taxation of corporate stock. Stockholders of bank taxable on shares. Place of taxation of individual bank capital. Bank to make report. Bank shares, how assessed. Individual banker, how assess- ed. Notice of assessment to bank or association. Reports of corporations. Penalty for omission to make statement. neglects to g661. §662. §663. §664, $665. §666. §667. §668. 5669. §670. 8671. 8672. §673. §674. §675. S676. 8677. §678. 8679. §680. 8681. §682. §683. §684. §685. 8686, 8687. $688. $689. §690. 8691. §692. $693. g694. §695. g696 S697. 349 Corporations, how assessed. Assessors to apportion valua- tion of railroad, telegraph, telephone or pipe line com- panies between school dis- tricts. The state tax on franchises. Certain corporations exempt from tax on capital stock. Additional franchise tax transportation ete. Franchise tax on elevated or surface railroads not oper- ated by steain. Franchise tax on water works companies, gas companies, electric or steam heating, ete. Franchise tax corporations. Franchise tax on trust com- panies. , Franchise tax on savings banks. Tax upon foreign bankers. Exemptions from other state taxation. County clerks to furnish data respecting corporations. Fence viewers and other du- ties of assessors. Apportionment of fence. When lands may lie open. Division fences on change of title. Settlement of disputes. Powers of fence viewers. Neglect to make or repair di- vision fence. Fence destroyed by accident. Damages for insufficient fence. Damages for omitting to build fence. Use of barbed wire in the con- struction of division fences. Strays and beasts doing dam- age. Notice to town clerk. Impounding beasts. Notice to owner. Charges for notice. Fees of fence viewers. Form of certificate. When lien may be foreclosed. Notice of sale by fence view- ers. Proceeds of sale. Notice to owner of fence view- ers’ meeting. Duties of fence viewers. Foreclosure of lien by action. on corporations, on insurance division § 544 ASSESSMENTS, ETC. CH. XI. Assessors. §698. Duty and fees of pound mas- §713. Sale and disposition of prop- ters. erty. §699. Surplus moneys. . Publication of notices of sales. §700. Villages and cities deemed . Publication of notices of wreck- towns. ed property. . Appointment of wreck masters. . Keeping cattle distrained, etc. . Fence viewers to appraise dam- ages. . . Certifying same — determining sufficiency of fence. Mun sel ie Ole §701. Damages for inanimate goods. §702. Penalty for conversion of float- ing lumber. §703. Recovery of wrecked property. §704. Powers and duties of sheriffs, coroners and wreck masters. states =I _ — = WIth RUNNING? C2 UNnunun §705. Sale of wreck. 720. Putting beasts in pound, etc.. §706. Delivery of wreck or proceeds 721. Sale of beasts, etc. to claimant. 722. Proceeds of sale. §707. Claimants undertaking. 723. Keeping inanimate goods. §708. When owner may sue. 724. Appraising damages. §709. Claim for salvage. 725. Statistics of insane, §710. Duties of wreck masters. 726. Examination of assessment. §711. Detention of wreck. rolls and poll lists. §712. Appointment of appraisers. 27. Intimidating an assessor. on oof tw sl THE ASSESSMENT OF PROPERTY. § 544. Election of assessors—There shall be elected at the biennial town meeting in each town, by ballot, * * * three assessors. Term of office—Assessors, * * * when elected, shall hold their respective offices for two years. But whenever there is or shall be a change in the time of hold- ing town meetings in any town, persons elected to such offices at the next biennial town mecting after such change shall take effect, shall enter upon the discharge of their duties at the expira- tion of the term of their predecessors and serve until the next bi- ennial town meeting thereafter or until their successors are elected and have qualified. Whenever the time of holding town meetings in any town, is changed to the first Tuesday after the first Monday in November, except when changed as provided in section forty-three of this chapter, the town officers elected thereat shall take office on the first day of January succeeding their election. Town Law, § 13, as am’d by Laws 1897, chap. 481; Laws 1898, chap. 363; Laws 1899, chap. 145, and Laws 1901, chap. 39]. In cities the number and method of electing assessors is gov- erned by the charter. In villages the board of trustees or a com- mittee of their number act as assessors, unless separate assessors are appointed or elected as provided bv the village law. Village Law, § 51, chap. 195, Laws of 1898. Hol CH. XI.. ASSESSMENTS, ETC. §§ 545-548: Assessors. § 545. Vacancies in office of assessors in towns.—The office of assessor becomes vacant upon his death, or resignation, or re- moval from office, or ceasing to be a resident of the town, or con- viction of a felony or crime involving a violation of his oath of office, or judgment of a court declaring his office vacant or his re- fusal or neglect to file his oath within fifteen days after the com- mencement of his term of office. Public Officers Law, § 20; 2 R. S. 2502-2503. See § 527, ante. Such vacancy may be filled by special election or appointment by town board. . Public Officers Law, § 26. Assessors may be removed by Supreme Court for cause. Public Officers Law, § 25a. See § 532, ante. § 546. Oath of office—Before entering upon the discharge of his duties and within ten days after notification of his election or appointment an assessor must take and file the constitutional. oath of office. Town Law, § 51. See §§ 525, 677, ante. And failure to do so forfeits his claim to the office. See Public Officers Law, § 20. See also, last part of § 527, ante. § 547. Who is eligible——Every elector of the town shall be eligible to the office of assessor. Town Law, § 50; 3 R. S. 3214. See § 524, ante. § 548. Jurisdiction and liability of assessors——Assessors are subordinate officers having no authority except such as is con- ferred on them by statute, and must act within the authority given them. When their right to act depends upon tlie existence of a fact, that fact must exist or their acts are void. They have no power to determine what property is taxable; that belongs to the legislature. And for an erroneous decision on their part as to what is taxable property or who is a taxable in- habitant they are liable and an assessment founded thereon is void. Their jurisdiction generally speaking is confined to the taxable property located, and the taxable person residing within their tax district on July first of each year. National Bank ete. v. Elmira, 53 N. Y. 49; M. L. I. Co. v. Mayor,: 144 N. Y. 494; Miller v. City Amsterdam, 149 N. Y. 288; Aitna Life Ins. Co. v. Mayor etc., 153 N. Y. 335. 351 §§ 549-552 ASSESSMENTS, ETC. CH. XI. Assessors. Assessors are quasi judicial officers and when they have jurisdiction are not Hable to private actions. Western R. Co. v. Nolan, 48 N. Y. 513; Vail v. Owen, 19 Barb. 22 Although an assessment may be erroneous it is not illegal if made with jurisdiction of person and property. Williams v. Weaver, 75 N. Y. 30. And may not be attacked collaterally. U. S. T. Co. v. Mayor, 144 N. Y. 488. Assessment of property that is exempt is void and assessors liable. Lapolt v. Mallby, 10 Misc. 360; Williams v. Supr., 78 N. Y. 561. An assessment to the estate of a deceased person is void. Cromwell v. McLean, 123 N. Y. 474. An erroneous decision by the assessors as to residence is not such a judicial act as will validate the assessment or protect the assessors from personal liability therefor. The question of such residence is a jurisdictional one and always open to inquiry when the authority to make an assessment is assailed, Wilcox v. City of Rochester, 129 N. Y. 247; City of N. Y. v. McLean, 170 N. Y. 374. § 549. May administer oaths—An assessor may administer any necessary oath in any matter or proceeding lawfully before him, or to any paper to be filed with him a’: such officer. Town Law, § 56; 3 R. S. 3215. See § 414, ante. § 550. Jury lists—sAssessors must meet with supervisor and _ town clerk the first Monday of July every third year beginning 1878 to make a jury list for jurors to serve for three years. Code Civ. Pro., § 1035. § 551. Tax district defined —A “tax district” means a politi- cal subdivision of the state having a board of assessors authorized to assess property therein, for state and county taxes. Tax Law, § 2, subd. 1; 3 R. S. 3090. § 552, Ascertaining facts for assessment.—The assessors in each tax district may, by mutual agreement, divide it into con- venient assessment districts not exceeding the number of such as- sessors. The assessors in each tax district shall annually between May first and July first, ascertain by diligent inquiry all the property and the names of all the persons taxable therein, except that in towns containing an incorporated village having a popu- lation of more than ten thousand inhabitants according to the last state census the assessors may have from April fifteenth until July first to ascertain the taxable property and names of persons taxable in such town, and except that in towns containing an in- 352 CH. XI. ASSESSMENTS, ETC. § 553 Taxable persons. corporated city having a population of more than ten thousand inhabitants according to the last state census where said city so situated shall have its own separate board of assessors, the town assessors may have from May first to July first to ascertain the taxable property and names of persons. taxable in such towns. Tax Law, § 20, as am’d Laws 1905, chap. 61. Although this division into districts may be made for convenience, yet one assessor cannot make the assessmént or valuation; it is the joint act of all, ‘or at least a majority of the assessors. All that is done by the agsessors in taking down the names and entering descriptions and amounts in their re- spective districts, previous to the Ist of July, is merely obtaining the in- formation preliminary to the assessment to be made when all the assessors meet in July and examine and correct and alter such memoranda when they make out the assessment-roll. People ex rel. Mygatt v. Supervisors, 11 N. Y. 571, 572; People ex rel. D. & H. C. Co. v. Parker, 117 N. Y. 86. In collecting material for making an assessment the assessors may avail themselves of such information by inquiry and otherwise as they can obtain. They are not limited to what is known as legal evidence. They are to form their own judgment from the best information in their power, derived from their own knowledge and experience and from such communications as they may confide in, People ex rel. B. & S. 1. L. R. R. v. Barker, 48 N. Y. 70-76; People ex rel. M. F. IL. Co. v. Comrs., 76 id. 64, 75, 76; People ex rel. O. P. & P. Co. v. People, 63 St. Rep. 133, 134; 81 Hun, 383; People ex rel. Donlon v. Board, 74 Hun, 83; Mayor v. Davenport, 92 N. Y. 604, 612, 613; People ex rel. Mayor v. McCarthy, 102 id. 640-642; People v. Barker, 144 N. Y. 94. § 553. Taxable persons—Personal property—Plan of taxation of property of residence.—Every person shall be taxed in the tax district where he resides when the assessment for taxation is made, for all personal property owned by him, or under his control as agent, trustee, guardian, executor or administraor. Where tax- able personal property is in the possession or under the control of two or more agents, trustees, guardians, executors or admin- istrators residing in different tax districts, each shall be taxed for an equal portion of the value of such property so held by them. Rents reserved in any lease in fee or for one or more lives or for a term more than twenty-one years and chargeable upon real property within the State, shall be taxable to the person enti- tled to receive the same, as personal property in the tax district where such real property is situated, and for the purpose of the taxation thereof such person is to be deemed a resident of such tax district. Tax Law, § 8; 3 R. 8. 3094. As to what constitutes “ Residence,” see § 1236. As to what constitutes “‘ Personal Property,” see § 1235. As to debts to be deducted, see § 1237. 23 3853 vr 554-557 ASSESSMENTS, ETC. CH. XI, Sh Taxable property, exempt. §$ 554. When property of nonresidents is taxable—Subdivi- vision 1. Nonresidents of the state doing business in the state, either as principals or partners, shall be taxed on the capital in- vested in such business, as personal property, at the place where such business is carried on, to the same extent as if they were resi- dents of the state. Subdivision 2, The personal property of nonresidents of the state having an ‘actual situs in the state, and not forming a part of capital invested in business in the state, shall be assessed in the name of the owner thereof for the purpose of identification and taxed in the tax district where such property is situated, un- less exempt by law. This subdivision shall not apply to money, or negotiable collateral securities, deposited by, or debts owing to, such nonresidents nor shall it be construed as in any manner modifying or changing the law imposing a tax on real estate mortgage securities. Tax Law, § 7, as am’d by Laws 1906, chap. 248. § 555, When exempt.—:\ bond, mortgage, note, contract, ac- count or other demand, belonging to any person not a resident of this State, sent to or deposited in this State for collection; the products of another State, owned by a nonresident of this State and consigned to his agent in this State for sale on commission for the benefit of the owner; moneys of a nonresident of this State, under the control or in the possession of his agent in this State, when transmitted to such agent for the purpose of invest- ment or otherwise” are exempt from taxation. Tax Law, § 4, subd. 13; 3 R. S. 3093. § 556. Personal property exempted from taxation.—All real property situate within the state and all personal property owned or situate within the state is taxable unless exempt by law. Tax Law, § 3; 3 R. S. 3091. § 557. Personal property defined.—The terms “personal estate,” and “personal property,’ as used in this chapter, include chat- tels, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond or mortgage; debts and obligations for the payment of money due or owing to persons residing within this State, however secured or wherever such securities shall be held; debts due by inhabitants of this State to persons not residing within the United States for the purchase of Bo4 Cu. XI. ASSESSMENTS, E'TC. $§ 558-560 Residence, debts, ete. any real estate; public stocks, stocks in moneyed corporations, and such portion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate. Taw Law, § 2, subd. 5, as numbered by Laws 1901, chap. 490. § 558, Taxable persons—residence.—Residence of a taxpayer for taxation purposes is presumed to continue to be where previously shown until change is made to appear affirmatively. See § 1231, ante. Matter of Nichols, 54 N. Y. 62; People v. Crowley, 21 A. D. 304; Pod- dock v. Lewis, 59 A. D, 430. A mere declaration by taxpayer of a change of residence is not of itself sufficient to change his residence. People v. Streeber, 103 N. Y. 652. If a person has two residences the place where his family lives where he stays the greater part of his time where he casts his vote is the place for taxation of his personal estate. y People v. Barker, 17 N. Y. Supp. 788; People v. Crowley, 21 A. D. 304; Bowe v. Jenkins, 69 Hun, 458; People v. Moore, 52 Hun, 13; Bell v. Pierce, 51 N. Y. 12. § 559. Deduction for debts, except those fraudulently con- tracted etc—The just debts owing by persons and corporations are to be deducted from the assessed value of their personal prop- erty, or if the debts exceed the value of the personalty no assess- ment can be levied on account of the personalty. Tax Law, § 21, subd. 4; 3 R. 8. 3097. People v. Barker, 87 Hun, 194; People v. Dedrich, 161 N. Y. 195. No deduction shall be allowed in the assessment of personal property by reason of the indebtedness of the owner contracted, or incurred, in the purchase of non-taxable property or securities owned by him or held for his benefit, nor for or on account of any indirect liability as surety, guarantor, indorser or otherwise, nor for or on account of any debt or liability contracted or in- curred for the purpose of evading taxation. Tax Law, § 6; 3 R. S. 3093. § 560. Assessment of real estate—All real property within this State * * * is taxable unless exempt from taxation by law. Tax Law, § 3; 3 R. S. 3091. Definition of real estate—The terms “land,” “ real estate,” and “real property,” as used in this chapter, include the land itself above and under water, all buildings and other articles and 355 § 560 ASSESSMENTS, ETC. CH. XI. Definition of real estate. structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers, includ- ing the value of the right to collect wharfage, cranage, or dockage thereon; all bridges, all telegraph lines, wires, poles and appurte- nances; all supports and inclosures for electrical conductors and other appurtenances upon, above and under ground; all surface, underground or elevated railroads, including the value of all franchises, rights or permission to construct, maintain or operate the same in, under, above, on or through, streets, highways, or publie places; all railroad structures, substructures and super- structures, tracks and the iron thereon; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, including the value of all franchises, rights, au- thority or permission to construct, maintain or operate, in, un- der, above, upon, or through, any streets, highways, or public places, any mains, pipes, tanks, conduits, or wires, with their ap- purtenances, for conducting water, steam, heat, light, power, gas, oil, or other substance, or electricity for telegraphic, telephonic or other purposes; all trees and underwood growing upon land, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to the state. A franchise, right, authority or permission specified in this subdivision shall for the purpose of taxation be known as a “ special franchise.” A spe- cial franchise shall be deemed to include the value of the tangible property of a person, copartnership, association or corporation situated in, upon, under or above any street, highway, public place or public waters in connection with the special franchise. The tangible property so included shall be taxed as a part of the special franchise. No property of a municipal corporation shall be subject to a special franchise tax. Tax Law, § 2, subd. 3, as am’d by chap. 712, Laws of 1899. The term special franchise shall not be deemed to include the crossing of a street, highway or publie place where such crossing is not at the intersection of another street or highway, unless such crossing shall be at other than right angles for a distance 356 CH. XI. ASSESSMENTS, ETC. § 561 Definition of real estate. of not less than two hundred and fifty feet, in which case the whole of such crossing shall be deemed a special franchise. This subdivision shall not apply to any elevated railroad. Tax Law, § 2, subd. 4, as added by Laws 1901, chap. 490. Buildings and other articles erected upon or affixed to land are real estate for taxation, although they may be owned by one other than the owner of the land. People v. Power of Taxes, 80 N. Y. 573. All trees, underwood growing on land, all mines, minerals, quarries, are real estate for taxation. People v. Comrs., 104 N. Y. 240. Elevated railway foundations, columns and superstructures are taxable as real estate. People v. Tax Comr., 82 N. Y. 459. Machinery standing on brick or wooden foundations, fastened with bolts, screws or shafting, forming part of a manufacturing plant owned by a manu- facturing company, are taxable as real estate. People ex rel. National Storage Co. v. Waldon, 26 A. D. 527. Gas mains and underground conduits and horse railways are assessable as real estate. People v. Barker, 81 Hun. 22; People v. Cassidy, 46 N. Y. 46; Herkimer Co. L. & P. Co. v. Johnson, 37 A. D. 257. . Lease for 999 years is real estate. Elmira v. Dunn, 22 Barb. 402. Railroad tracks, tunnels, ties, rails, sub-structures, superstructures, sta- tions, etc., etc., are assessable as real estate. People v. Clapp, 152 N. Y. 490; People v. Comr., 80 N. Y. 573; People v. Comr., 101 N. Y. 322. Switches and conduits connecting street, feed mains of an electric light com- pany, with premises of its customers, not assessable as real estate. People v. Feinbrier, 99 A. D. 274, affd. 181 N. Y. 549. When one persons owns the land as well as the buildings and the fixtures, machinery, structures, etc., standing upon it, then all should be included in one assessment. If, however, one persons owns the land and another the fix- tures on them the land should be assessed to the owner of it and the fixtures etc., assessed to the owner as realty. Matter of A. & B. T. Rd., 94 A. D. 509. The franchise right, authority or permission mentioned in sub-division 3, of section 2, above, means some special privilege derived of some govern- mental body or political body having a right to grant the privileges sought to be taxed. A pipe line Jaid in highway, the fee of which is owned by abutting owners with the consent of abutting owners, but without a grant of state or other public body, is not a special franchise subject to tax under above subdivision 3. People v. Relsof M. Co., 75 A. D. 131. § 561. Assessment of special franchises—The state board of tax commissioners shall annually fix and determine the valuation 357 § 561 ASSESSMENTS, ETC. CH. XI. Special franchises. of each special franchise subject to assessment in each city, town, or tax district. After the time fixed for hearing complaints the tax commissioners shall finally determine the valuation of the special franchises, and shall file with the clerk of the city or town in which said special franchise is assessed a written statement duly certified by the secretary of the board of the valuation of each special franchise assessed therein as finally fixed and determined by said board; such statement of valuation shall be filed with the town clerk of the respective towns within thirty days next preceding the first day of July in each year; and with the clerks of cities of the state within thirty days before the date set opposite the name of each city in the following schedule. In the city of New York such statement shall be filed with the department of taxes and assessments. SCHEDULE OF DATES FOR FILING OF ASSESSMENTS OF SPECIAL FRANCHISES. Name of city. Date. Name of ely Date. Rochester ............-- April Ist. Little Falls. seseeee July Ist, Jamestown .............. April Ist. Watervliet ............... July Ist. [thas acidesscs sana cee April lst. Niagara Falls............. July Ist. Gloversville ............. April Ist. Kingston ................ July Ist. AUDUTA 255 ck bee eae May st. Newburgh .............. July Ist. New York city.......... April Ist. Hudson ................. ‘July Ist. Schenectady ............ June Ist. Amsterdam ...........,.. July Ist, COMMING «2 is sieiaccsnw sys June lst. Binghamton .......... ‘... July Ist. Hornell” gcc ue scene sn: June Ist. Geneva .............. 0006 July Ist. OSWEB0: as anevaarei race es June Ist. Middletown ............. July Ist. North Tonawanda........ July ist. Johnstown ............... July lst. lean Gks pers erase ae es July Ist. Fulton ....... Peale aGedeia es July Ist. Syracuse ................. July Ist. Plattsburg ............... July Ist. COHOES. anise ecu ins te ges July Ist. Tonawanda .............. duly 1st. Ogdensburg .............. July Ist. Buffalo ................. Dec. 1st. Dunkirk: esc isoii tov ecenny Cully ist. “Nonkers: i256 gaa sees on ce Oct. Ist. POY) winds iad ges wske ten a July 1st. New Rochelle............ Oct. Ist. ROME. accessing iawn July ist. Albany ................. Oct. Ist. Watertown ...............July Ist. Mount Vernon............ Oct. Ist. Elmita: ey ews gay essc aks July Ist. Rensselaer .............. July 1st. Lockport ................ July Ist. Oneida .................. July Ist. MO DICA o ia creatine ase einai July ist. Cortland ................ July Ist. Poughkeepsie ............ July Ist. Each city or town clerk shall, within five days after the receipt hy him of the statement of assessment of a special franchise by the state board, deliver a copy of such statement certified by him to the assessors or other officers charged with the duty of making local assessments in each tax district in said city or town and to the assessors of villages and commissioners of highways within their respective towns and villages. The valuations of every spe- 358 CH. XL ASSESSMENTS, ETC. 561 Special franchises. cial franchise as so fixed by the state board shall be entered by the assessors or other officers in the proper column of the assess- ment roll before the final revision and certification of such roll by them, and become part thereof with the same force and effect as if such assessment had been originally made by such assessor or other officer. If a special franchise assessed in a town is wholly within a village, the valuation fixed by the state board for the town shall also be the valuation for the village. If a part only of such special franchise is in a village, or is in a village situated in more than one tax district, it shall be the duty of the village assessors to ascertain and determine what portion of the valuation of such franchise, as the same has been fixed by the state board, shall be placed upon the tax roll for village purposes. The valuation ap- portioned to the town shall be the assessed valuation for highway purposes, and in case part of such special franchise shall be as- sessed in a village and part thereof in a town outside a village, the commissioners of highways of the town and village shall meet on the third Tuesday in August in each year and apportion the valua- tion of such special franchises between such town outside the vil- lage and such village for highway purposes. In case of disagree- ment between them the decision of the supervisor of the town shall be final. The town assessors shall make an apportionment among school districts at the time and in the manner required by section thirty-nine of this chapter. The valuation so fixed by the state board shall be the assessed valuation on which all taxes based on such special franchise in the city, town or village for state, munici- pal, school or highway purposes shall be levied during the next ensuing year. It shall not be necessary for the state board of tax commissioners to give notice to any person, copartnership, associa- tion or corporation of the valuation of a special franchise located in any village for village purposes except in a case where such valuation is required to be made for such village purposes by the state board of tax commissioners. The assessors or other taxing officer, or other local officer in any city, town or village, or any state or county officer, shall on demand furnish to the state board of tax commissioners any information required by such board for the purpose of determining the value of the special franchise. Tax Law, § 42, added by Laws 1899, chap. 712, as am’d by Laws 1900, chap. 254; Laws 1902, chap. 112; am’d, chap. 382, Laws 1904. This act shall not relate to the assessment of special franchises in the city of Buffalo made or to be made by the state board of 359 § 562 ASSESSMENTS, ETC. CH. XI. Certiorari to review. tax commissioners in the year nineteen hundred and four for the purpose of raising the annual taxes of said city of Buffalo for the fiscal year beginning July first, nineteen hundred and four. Laws of New York 1904, chap. 382. The franchise herein referred to shall be assessed as real estate. That is to say not subject to be diminished for charges thereon, The allowance of such charges is made only by deducting therefrom the tax. Heerwagen v. Cons. St. Ry. Co., 179 N. ¥. 99. § 562. Certiorari to review assessment.—An assessment of a special franchise by the state board of tax commissioners may be reviewed in the manner prescribed by article eleven of this chap- ter, and that article applies so far as practicable to such an assess- ment, in the same manner and with the same force and effect as if the assessment had been made by local assessors; a petition for a writ of certiorari to review the assessment must be presented within fifteen days after the completion and filing of the assessment roll, and the first posting or publication of the notice thereof as re- quired by law. Such writ must run to and be answered by said state board of tax commissioners, and no writ of certiorari to re- view any assessment of a special franchise shall run to any other board or officer unless otherwise directed by the court or judge granting the writ. An adjudication made in the proceeding insti- tuted by such writ of certiorari shall be binding upon the local assessors and any ministerial officer who performs any duty in the collection of said assessment in the same manner as though said local assessors or officers had been parties to the proceeding. The state board of tax commissioners on filing with the city, town or village clerk a statement of the valuation of a special franchise, shall give to the person, copartnership, association or corporation affected written notice that such statement has been filed, and such notice may be served on a copartnership, association or cor- poration by mailing a copy thereof to it at its principal office or place of bussiness, and on a person either personally or by mail- ing it to him at his place of. business or last known place of resi- dence. Tax Law, § 45, added by chap. 712, Laws of 1899, as am’d by chap. 254, Laws of 1900. In any proceeding for the review of an assessment of a spe- cial franchise made by the state board of tax commissioners, said state board of tax commissioners is authorized to appear by coun- 360 CH. XI. ASSESSMENTS, ETC. § 563 Special franchises. sel to be designated by the attorney-general. The compensation of such counsel and the necessary and proper expenses and dis- bursements, including the expense of procuring the evidence of experts, incurred or made by him in the defense of such proceed- ing, and upon any appeals therein, shall when audited and al- lowed as are other charges against such tax district, be a charge upon the tax district upon whose rolls appears the assessment sought to be reviewed. Where, in one proceeding, there is re- viewed the assessment of a special franchise in more than one tax district, separate accounts shall be rendered for said costs, ex- penses and disbursements to the proper officer of each of said tax districts and audited and allowed by him as aforesaid. For the purposes of this section, the city of New York shall be deemed one tax district. Tax Law, § 45a, added by Laws 1906, chap. 155. § 568. Deduction from special franchise tax for local purposes. —lf, when tax assessed upon any special franchise is due and pay- able under the provisions of law applicable to the city, town or vil- lage in which the tangible property is located, it shall appear that the person, co-partnership, association or corporation affected has paid to such city, town or village for its exclusive use within the next preceding year, under any agreement therefor, or under any statute requiring the same, any sum -based upon a percentage of gross earnings, or any other income, or any license fee, or any sum of money on account of such special franchise, granted to or pos- sessed by such person, co-partnership, association or corporation, which payment was in the nature of a tax, all amounts so paid for the exclusive use of such city, town or village except monev paid or expended for paving or repairing of pavement of any street, highway or public place, shall be deducted from any tax based on the assessment made by the state board of tax commis- sioners for city, town or village purposes, but not otherwise; and the remainder shall be the tax on such special franchise payable for city, town or village purposes. The chamberlain or treasurer of a city, the treasurer of a village, the supervisor of a town, or other officer to whom any sum is paid for which a person, co- partnership, association, or corporation is entitled to credit as provided in this section, shall, not less than five nor more than twenty days before a tax on a special franchise is payable, make and deliver to the collector or receiver of taxes or other officer au- 561 §§ 564-565 ASSESSMENTS, ETC. CH. XI. | Special franchises. thorized to receive taxes for such city, town or village, his certifi- cate showing the several amounts which have been paid during the year ending on the day of the date of the certificate. On the receipt of such certificate the collector, receiver or other officer shall immediately credit on the tax roll to the person, co-partner- ship, or corporation affected the amount stated in such certifi- cate, or any tax levied against such person, copartnership, asso- ciation or corporation on an assessment of a special franchise for city, town or village purposes only, but no credit shall be given on account of such payment or certificate in any other year, nor for a greater sum than the amount of the special franchise tax for city, town or village purposes, for the current year; and he shall collect and receive the balance, if any, of such tax as required by law. Tax Law, § 46. A payment by a street surface railway company to a municipality under an agreement, whereby a percentage of the gross receipts previously payable should be reduced in consideration of granting transfers, etc., is under § 46 this section in the nature of a tax and the amount should be deducted from the special franchise tax. Heerwagen vy. Cross Town Street Ry. Co., 179 N. Y. 99. § 564. Special franchise tax not to affect other tax—The im- position or payment of a special franchise tax as provided in this chapter shall not relieve any association, copartnership or cor- poration from the payment of any organization tax or franchise tax or any other tax otherwise imposed by article nine of this chapter, or by any other provision of law; but tangible property subject to a special franchise tax situated in, upon, under or above any street, highway, public place or publie waters, as described in subdivision three of section two shall not be taxable except upon the assessment made as herein provided by the state board of tax commissioners. Tax Law, § 47. § 565. Taxation and exemption of colleges of pharmacy.— Property real from which no rent is derived and_ personal property, situated within any city of the first class and belong- ing to any incorporated pharmaceutical society of any county which is either wholly or partly within such city, which society has heretofore been or may hereafter be authorized and empow- ered by act of the legislature to establish and which has estab- lished or may hereafter establish, a college of pharmacy in such 302 CH. x1. ASSESSMENTS, ETC. § 566 Place of taxation. city; provided that such property is used for the purposes of such college and not otherwise, and provided also that the ex- emption of such property for any society in the counties of Kings and New York shall not exceed one hundred thousand dollars and in any other county affected hereby, shall not exceed fifty thou- sand dollars. Tax Law, § 19, added by Laws 1905, chap. 446. $ 566. Place of taxation of real property —When real property is owned by a resident of a tax district in which it is situated, it shall be assessed to him. When real property is owned by a resi- dent outside the tax district where it is situated, and is occupied, and the occupant is a resident of the tax district, it shall be as- sessed to either the owner or occupant. If the occupant resides out of the tax district or if the land is unoccupied, it shall be assessed as non-resident, as hereinafter provided by article two. In all cases the assessment shall be deemed as against the real prop- erty itself, and the property itself shall be holden and liable to sale for any tax levied upon it. Tdx Law, § 9, as am’d by Laws 1902, chap. 171. When lots are assessed as resident lands to a person who is neither owner ‘or occupant the assessment is void. Stewart v. Crysler, 100 N. Y. 378; Sanders v. Downs, 141 N. Y. 422. See also 117 N. Y. 77, 128 N. Y. 334. To constitute occupancy there must be an intention on the part of the al- Jeged occupant to enjoy the property. “An accidental or chance occupation of a small part of the land is not such an occupancy. Smith v. Sanger, 4 N. Y. 577. Nor the erection of fishing hut or hunting lodge to be used only ocecasion- ally for fishing or hunting this statute contemplates actual residence dwell- ing upon the land it may be by only u squatter without claim of ss but still the establishment of a household. People v. Campbell, 143 N. Y. 335. Where one had erected a loghouse upon the land, had fenced and cleared about an acre of it, lived in the house and occupied the land as his home, cultivated the ground annually, raised crops upon parts of it, cut hay from it, held, to be an occupant. People ex rel. Chase v. Wemple, 144 N. Y. 478. The mere fact that a person entered upon land and cut grass upon a natural meadow contained in a wild, uncultivated and unimproved forest tract, and upon two occasions scattered a little grass seed, at times dammed up a brook so as to overflow half an acre, is not an occupant. People v. Turner, 145 N. Y. 451. An assessment to an occupant in possession is an assessment of the prop- erty as a whole, without reference to the particular estates or interests own- 363 § 567 ASSESSMENTS, ETC. Cu. x1. Tax district line. ing the fee. The land being charged with the taxes, all claims and preten- sions must yield to such charge and all persons interested must take notice. O’Donnell v. McIntyre, 118 N. Y. 156-162. § 567. Taxation of real property divided by line of tax dis- trict—If a farm or lot is divided by a line between two or more tax districts it shall be assessed in the tax district in which the dwelling house or other principal buildings are located, in the manner provided by section nine of this chapter, the same as though such farm or lot was wholly in such tax district, except that if the land is unoccupied or has not buildings therenpon, the portion of such farm, lot or tract of land lying in each dis- trict shall be separately assessed therein. If such land is situated in two or more counties and is wild and uncultivated and not oceupied and used for agricultural purposes, the portions of such land lying in each county shall be separately assessed therein. If the boundary line of a tax district passes through a building, any portion of which is used as a dwelling, the owner of such building, if oceupying the same or residing in either tax dis- trict, and otherwise, the person occupying such building, as a dwelling house, may elect in which district such building and the adjacent land, owned, occupied and connected therewith shall be assessed, by serving a written notice of such election on the as- sessors of each tax district during the month of May; but if such election is not made, the property shall be asxessed in the tax dis- triets in which it is located. Tax Law, § 10, as am’d by Laws 1898, chap. 537; Laws 1902. chap. 200; Laws 1903, chap. 305. Where a farm, the whole of which is occupied, and which lies partly in each of two adjoining towns, is assessed by the assessors of the town in which the occupant does not reside, the assessment and tax founded thereon are illegal and void, and the assessors are personally liable for damages re- sulting therefrom. Dorn v. Backer, 61 N. Y. 261: Dorn +. Fox, id. 264. The whole farm should be assessed in the town in which the occupant resides. People ex rel, Dixon v. Gaylord, 5 N. Y. Supp. 348; s. ¢, 52 Hun, 335. People ex vel. Vandeveer, v. Wilson. 5 N. Y. Supp. 280; s, ¢., 52 Jfun. 385; affd., 125 N. Y. 367. See Tibo v. Brooklyn, 134 id. 341. When the part of the farm lying in each town was assessed in such town a bill of interpleader will lie by the owner of the farm against the two town collectors holding the warrants for the collection of such taxes. Dorn vy. Fox, 61 N. Y. 264. And in such a case where the taxes had been collected a mandamus will lie against the board of supervisors te compel them to ascertain the amount that the owner should recover back. People .. Supervisors of Essex Co., 70 N. Y. 228. 364 CH. XI. ASSESSMENTS, ETC. § 568 Exempt property. § 568. Property exempt from taxaton.—The following prop- erty shall be exempt from taxation. Tax Laws, § 4; 3 R. S. 3091. 1. Property of the United States. Id., subd. 1. 2. Property of this State other than its wild or forest lands in the forest preserve. Id., subd. 2. 3. Property of a municipal corporation of the State held for a public use, except the portion of such property not within the corporation. Id., subd. 3. By the General Corporation Law a “ municipal corporation” includes “a county, town, school district, village and city and any other territorial divi- sion of the state established by law with powers of local government.” Corporation Law, § 3, subd. 1; 1 R. 8. 649. The statute now provides that the portion of such property not situated within the corporation is taxable. Formerly it was exempted whether within or without the corporation. People v. Mayor, 111 N. Y. 505; Rochester v. Town of Rush, 80 id. 302. A private corporation organized as a water-works company which has con- tracted to furnish « town or village with water for a compensation is not exempt. People v. Forrest, 97 N. Y. 97. 4, The lands in anv Indian reservation owned by the Indian nation, tribe or band occupying them. Id., subd. 4. See, also, Indian Law, § 6; 2 R. S. 1488, chap. 688, Laws 1892. ‘i But a native Indian may take, hold and convey real property the same as a citizen. Upon becoming a freeholder to the value of $100 he shall be subject to taxation. Indian Law, § 2; 2 R. S. 1487. ‘ 5. All property exempt by law from execution, other than an exempt homestead. But real property purchased with the pro- cceds of a pension granted by the United States for military or naval services, and owned and occupied by the pensioner, or by his wife or widow, is subject to taxation as herein provided. Such property shall be assessed in the same manner as other real prop- erty in the tax districts. At the meeting of the assessors to hear the complaints concerning assessments, a verified application for the exemption of such real property from taxation may be pre- sented to them by or on behalf of the owner thereof, which appli- 365 ASSESSMENTS, ETC. CH. x1. wre we a wo Exempt property. cation must show the facts on which the exemption is claimed, including the amount of pension money used in or toward the pur- chase of such property. If the assessors are satisfied that the ap- plicant is entitled to the exemption, and that the amount of pen- sion money used in the purchase of such property equals or exceeds the assessed valuation thereof, they shall enter the word ‘“exempt” upon the assessment-roll opposite the description of such property. If the amount of such pension money used in the purchase of the property is less than the assessed valuation, they shall enter upon the assessment-roll the words “exempt to the extent of ........ dollars” (naming the amount) and there- upon such real property, to the extent of the exemption entered by the assessors, shall be exempt from Statc, county and general municipal taxation, but shall be taxable for local school purposes, and for the construction and maintenance of streets and highways. If no application for exemption be granted, the property shall be subject to taxation for all purposes. The entries above re- quired shall be made and continued in cach assessment of the property so long as it is exempt from taxation for any purpose. The provisions herein, relating to the assessment and exemption of property purchased with a pension apply and shall be enforced in each municipal corporation authorized to levy taxes. Id., subd. 5, as am’d by chap. 347, Laws 1897. 6. Bonds of this State to be hereafter issued by the comptroller to carry out the provisions of chapter scventy-nine of the laws of eighteen hundred and ninety-five and bonds of a municipal cor- poration heretofore issued for the purpose of paying up or retir- ing the bonded indebtedness of such corporation. Id., subd. 6, as am’d chap. 80, Laws 1897. 7. The real property of a corporation or association organized exclusively for the moral or mental improvement of men or women, or for religious, bible, tract, charitable, benevolent, mis- sionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the en- forcement of laws relating to children or animals, or for two or more of such purposes, and used exclusively for carrying out thereupon one or more of such purposes; and the personal prop- erty of any such corporation shall be exempt from taxation. But no such corporation or association shall be entitled to anv such exemption if any officer, member or employe thereof shall receive 366 CH. XI. ASSESSMENTS, ETC. § 568 Exempt property. or may be lawfully entitled to receive any pecuniary profit from the operations thereof except reasonable compensation for serv- ices in effecting one or more of such purposes, or as proper bene- ficiaries of its strictly charitable purposes; or if the organization thereof, for any such avowed purposes be a guise or pretense for directly or indirectly making any other pecuniary profit for such corporation or association, or for any of its members or employes, or if it be not in good faith organized or conducted exclusively for one or more of such purposes. The real property of any such corporation or association entitled to such exemption held by it exclusively for one or more of such purposes and from which no rents, profits or income are derived, shall be so exempt, though not in actual use therefor by reason of the absence of suitable buildings or improvements thereon, if the construction of such buildings or improvements is in progress, or is in good faith con- templated by such corporation or association ; or if such real prop- erty is held by such corporation or association ‘upon condition that the title thereto shall revert in case any building not in- tended and suitable for one or more of such purposes shall be erected upon said premises or some part thereof. The real prop- erty of any such corporation not so used exclusively for carrying out thereupon one or more of such purposes but Icased or other- wise used for other purposes, shall not be exempt, but if a portion only of any lot or building of any such corporation or association is used exclusively for carrying out thereupon one or more such purposes of any such corporation or association, then such lot or building shall be so exempt only to the extent of the value of the portion so used, and the remaining or other portion, to the extent of the value. of such remaining or other portion, shall be subject to taxation; provided, however, that a lot or building owned and actually used for hospital purposes, by a free publie hospital, de- pending for maintenance and support upon voluntary charity shall not be taxed as to a portion thereof leased or otherwise used for the purposes of income, when such income is necessary for, and is actually applied to the maintenance and support of such hospital, and further provided that the real property of any fra- ternal corporation, association or body created to build and main- tain a building or buildings for its meeting or meetings of the general assembly of its members, or subordinate bodies of such fraternity and for the accommodation of other fraternal bodies or associations, the entire net income of which real property is exclu- 367 § 568 ASSESSMENTS, ETC. CH. x1. Exempt property. sively applied or to be used to build, furnish and maintain an asylum or asylums, a home or homes, a school or schools, for the free education or relief of the members of such fraternity, or for the relief, support and care of worthy and indigent members of the fraternity, their wives, widows or orphans, shall be exempt from taxation. Property held by any officer of a religious denomi- nation shall be entitled to the same exemptions, subject to the same conditions and exceptions, as property held by a religious corporation. Tax Law, § 4, subd. 7, as am’d by Laws 1897, chap. 371; Laws 1903, chap. 204; Laws 1906, chap. 336. In order to be exempt under this subdivision the association must be an in- corporated one. Church of St. Monica v. Mayor, 119 N. Y. 91, and cases cited. See subd. 9, post. Organizations incorporated for “literary purposes and promotion of fine arts,” or “for promotion of benevolent and charitable purposes,” but whose buildings are also used for social recreation and fellowship, or a boarding or rooming house for its members, or whose buidings are rented for public meetings and entertainments at fixed rentals, are not within the exemption above allowed. People v. Lawler, 74 A. D. 553; People v. Sayles, et al., 32 A. D. 197; alfd., 157 N. Y. 677. The buildings must be used exclusively for the purposes set forth in the statute. 8. Real property of an incorporated association of present or former volunteer firemen actually and exclusively used and occu- pied by such corporation and not exceeding in value fifteen thou- sand dollars. Tax Law, § 4, subd. 8. 9. All dwelling-houses and lots of religious corporations while actually used by the officiating clergymen thereof, but the total amount of such exemption to any one religious corporation shall not exceed two thousand dollars. Such exemption shall be in addition to that provided by subdivision seven of this section. Tax Law, § 4, subd. 9. 10. The real property of an agricultural society permanently used by it for exhibition grounds. Tax Law, § 4, subd. 10. 11. The real property of a minister of the gospel or priest who is regularly engaged in performing his duties as such, or perma- nently disabled, by impaired health, from the performance of such 368 CH. XI. ASSESSMENTS, ETC. § 568 Exempt property. duties, or over seventy-five years of age, and the personal property of such minister or priest, but the total amount of such exemption on account of both real and personal property shall not exceed fif- teen hundred dollars. Tax Law, § 4, subd. 11. Under this subdivision if the total of clergyman’s real or personal property equals or exceeds $1,500 he is entitled to an exemption to that amount and is only assessable for the excess. People v. Peterson, 31 Hun, 421. If assessors fail to aJlow such exemption the party aggrieved should appear before them on grievance day, present his proofs, and if his rights are still denied his remedy is by certiorari to review the assessment. Williams v. Weaver, 75 N. Y. 30; In re N. Y. Catholic Protectory, 77 N.Y. 342. 12. All vessels registered at any port in this State and owned by an American citizen, or association, or by any corporation, in- corporated under the laws of the State of New York, engaged in ocean commerce between any port in the United States and any foreign port, are exempted from all taxation in this State, for State and local purposes; and all such corporations, all of whose vessels are employed between foreign ports and ports in the United States, are exempted from all taxation in this State, for State and local purposes, upon their capital stock, franchises and earnings, until and including December thirty-first, nineteen hundred and twenty-two. Tax Law, § 4, subd. 12; 3 R. S. 3092. 13. A bond, mortgage, note, contract, account or other demand, belonging to any person not a resident of this State, sent to or deposited in this State for collection; the products or another State, owned by a nonresident of this State and consigned to his agent in this State for sale on commission for the benefit of the owner; moneys of a nonresident of this State, under the control or in the possession of his agent in this State, when transmitted to such agent for the purpose of investment or otherwise. Id., subd. 13; 3 R. S. 3093. See §§ 930 and 931, ante. 14. The deposits in any bank for savings which are due de- positors, the accumulations in any domestic life insurance corpo- ration, held for the exclusive benefit of the insured, other than real estate and stocks, now liable for taxation; the accumulations of any incorporated co-operative loan association upon the shares of such association held by any person; and personal property of 24 369 § 568 ASSESSMENTS, ETC. CH. XI. Exempt property. any corporation, person, company or association transacting the business of fire, casualty or surety insurance in this state equal in value to the unearned premiums required by the laws of this state, or the regulations of its insurance department, to be charged as a liability. Tax Law, § 4, subd. 14, as am’d by Laws 1901, chap. 618. As against the depositor, the deposits are personal property, and are not taxable against him. People ex rel. Heermance v. Dederick, 158 N. Y. 414. The surplus of a savings bank, held not taxable against the bank, 157 N. Y. 51. but the bank cannot be taxed for the deposits due its depositors. People ex rel. 1. S. Bk. v. Beers, 67 How. 219. 15. Moneys collected in the course of the business of any cor- poration, association or society doing a life or casualty insurance business or both, upon the co-operative or assessment plan, and which are to be used for the payment of assessments, or for death losses or for benefits to disabled members. Id., subd. 15. 16. The owner or holder of stock in an incorporated company liable to taxation on its capital shall not be taxed as an individual for such stock. Id., subd.*16. 17. The personal property in excess of one hundred thousand dollars of a mutual life insurance corporation incorporated in this State before April tenth, eighteen hundred and forty-nine. Id., subd. 17. 18. Property real, from which no income is derived, and per- sonal property, situated within any city of the first class and be- longing to the medical society of any county, which county is either wholly or partly within such city and which society was heretofore incorporated under the provisions of chapter ninety- four, laws of eighteen hundred and thirteeen, entitled “ An act to incorporate medical societies for the purpose of regulating the practice of physic and surgery in this state,” provided that such property is used for the purposes of such a society and not other- wise, and provided that such exemption of property for any so- ciety in the counties of Kings or New York, shall not exceed one 370 CH. x1. ASSESSMENTS, ETC. § 568 Exempt property. hundred and fifty thousand dollars, and in any other county af- fected hereby, shall not exceed fifty thousand dollars. Tax Law, § 4, subd, 18, added by Laws 1903, chap. 199. 19. Property real from which no rent is derived and personal property, situated within any city of the first class and belong- ing to any incorporated pharmaceutical society of any county which is either wholly or partly within such city, which society has heretofore been or may hereafter be authorized and empow- ered by act of the legislature to establish and which has established or may hereafter establish, a college of pharmacy in such city, provided that such property is used for the purposes. of such col- lege and not otherwise, and provided also that the exemption of such property for any society in the counties of Kings and New York shall not exceed one hundred thousand dollars and in any other county affected hereby, shall not exceed fifty thousand dollars. Tax Law, § 4, subd. 19, added by Laws 1905, chap. 446. FORM OF APPLICATION FOR EXEMPTION. To the Assessors of the Town Of ........-- 00 c cece cece cece eee The undersigned applicant, a resident of the town of .............. » and the owner of real property situated in such town as hereinafter described, hereby makes this application to you, and respectfully states as follows: 1. That such property is situated in town of ............... and is de- scribed as follows: ................ Hors seeee ns 2. That the assessed valuation of such property is ............ dollars. 3. That a pension was secured by the applicant .................. (or, by the applicant’s husband, ewe him), for military (or naval) services rendered the United States, and that, of the proceeds cf such pension, the sum Of sass vewa we aes das dollars was used in the purchase of such real property. Wherefore, he requests that such property be exempted from taxation for state, county and general municipal taxation, as provided by subdivision 5 of section 4 of the Tax Law. ieee. oo re Seaton CounTy or MONROE, 88.: chee Miaaten 1 Sleataa being duly sworn, deposes and says that he is the ap- plicant for the above specified exemption; that he has read the foregoing application and knows the contents thereof; that the facts stated herein are true of his own knowledge, except as to the matters therein stated on in- formation and belief and as to those matters he believes it to be true. Subscribed and sworn to before me, this .... day of ........... toy 190... Report of assessors as to exempt property—It shall be the duty of the board of assessors. of the several towns of this 371 $ 568 ASSESSMENTS, ETC. CH. XI, Exempt property. state, and the boards of officials charged with the duty of as- essing property for the purposes of taxation in the several cities of the state, to furnish to the clerks of the boards of supervisors of their respective counties, or in the case of the city of New York, to the city clerk of that city, on or before the first day of J iil in each year, a full and complete list and statement of all property situated within their respective districts exempt from taxation under the laws of this state. Such list and statement shall be made on blanks furnished by the state board of tax com- missioners and in such form and to contain and set forth all the information relative to such property and the situation and value thereof, as may be required by the state board of tax commission- ers, and to be verified in the same manner as assessments of property for the purposes of taxation and in the city of New York by the chief deputy of the department of taxes and assess- ments. The state board of tax commissioners shall prepare and transmit to the clerk of the board of supervisors in each county and to the city clerk of the city of New York, a sufficient number of such blanks, on or before the first day of May in each year, and the clerks of the boards of supervisors and the city clerk of the city of New York shall forthwith, upon the receipt thereof, distribute the same among the boards of assessors for use in pre- paring the statement herein required. And it shall be the duty of the clerk of the board of supervisors of each county and of the city clerk of the city of New York, to transmit such completed lists or statements to the state board of tax commissioners, on or before the first day of August in each year, and the state board of tax commissioners shall tabulate such statements, and on or before the first day of February in each year, cause to be pub- lished in their annual report to the legislature, a complete tabu- lated statement, based upon the statement so transmitted to the state board of tax commissioners of all real estate in the several counties of the state, which is exempt from taxation. Immediately upon the receipt of the completed reports by the various clerks of the board of supervisors, and the city clerk of the city of New York, those officials shall prepare a tabulated state- ment of the returns received and shall post a copy thereof in a con- spicuous place, and in all cities of the state cause a copy thereof to be published in the official paper or papers of said city at least vnecc in each week for three successive weeks. The expense of such publication shall be a city charge and shall be audited and 372 CH. XI. ASSESSMENTS, ETC. § 568 Exempt property. paid in the same manner as charges for other city notices are audited and paid. Tax Law, § 15, added by Laws 1904, chap. 438. An intent to exempt any property is not to be presumed. It must be de- scribed in clear language and must affirmatively appear to have been the in- tention of the legislature to make such exemption. Matter of Mayor, 85 App. Div. 347. The statutes conferring exemptions are to be strictly construed. Buffalo v. Buffalo, 46 N. Y. 506. The assessors have no power to determine what property is taxable; that belongs to the legislature. Natl, Bank v. Elmira, 53 N. Y. 49. An assessment of exempt property is void. Leopolt v. Maltby, 10 Mise. 10 Mise. 331. If any doubt or ambiguity arises from the wording of the statute, it is to be determined in favor of taxation. Sutherland on Statutory Construction, 365; People v. Coleman, 135 N. Y. 231. Exemption is a privilege and is not transferable unless so permitted by statute. Hebrew School v. Mayor, 99 N. Y. 488. An exemption of property from taxation can only be when the property is owned by a person entitled to the exemption. ; Church v. Mayor, 119 N. Y. 91; Association v. Mayor, 104 N. Y. 581; People v. Assessors, 97 N. Y. 648. Exempt property should not be placed upon the roll by the assessors. In re 2nd Ave. Church, 66 N. Y. 395. An exemption from all public taxes, rates and assessments has been held not to exempt property from an assessment for a local improvement. Roosevelt etc. v. Mayor, 84 N. Y. 108. The assessable character of property seems to be determined on July Ist. The assessors have from May lst to July Ist to ascertain the taxable prop- erty. After that date the assessors have no power to add names or property, and after August 1st have no power to strike names from the roll except as authorized to do so on review day. The reasonable intentment of the statute is that the books are closed to applicants for corrections on July Ist and if on that day a person is entitled to exemption it should be allowed, and if not entitled to such right on July Ist, then the property must be assessed. Clark v. Norton, 58 Barb. 434; affd., 49 N. Y. 243. People v. Neff, 15 A. D. 8; Binghampton T. Co. v. Binghampton, 72 A. D. 341; Mygatt v. Washburn, 15 N. Y. 316; Bell v. Pierce, 51 N. Y. 12; Overing v. Foote, 65 N. Y. 263. See, also, Ass’n v. Mayor, 104 N. Y. 581; see Tax Law, § 20. As a rule the exemption spoken of does not exempt the property, not even state property, from assessments for local improvements, i.e, highways, bridges, street and sewer improvements. Hussan v. City of R., 67 N. Y. 528; Roosevelt Hosp. v. Mayor, 84 N. Y. 108; Van Devere v..L. I. Cor., 139 N. Y. 139; Matter of Hun, 144 N. Y. 477. 373 § 569 ASSESSMENTS, ETC. CH. XI. Householders’ exemptions. The mere grant by the legislation of an exemption is revokable at will. lf, however, the grant be in the nature of a private contract it is not so revokable. Stock Tax Titles, § 116. The following exemptions have been held revokable—an exemption to a hospital. People v. Comr., 47 N. Y. 501. An exemption to the amount $500 for service in the militia. People v. Roper, 35 N. Y. 629. To members of National Guard. People v. Bd. Assrs., 84 N. Y. 610. To a railroad. Hewitt v. N. Y. & O. R. R., 12 Blach 452; Memphis v. Comr., 112 U. S. 609. : If the exemption is founded upon a contract with a consideration moving to the public such as to encourage industry, schools, libraries or charitable in- stitutions, or if the state exempt property of an individual or corporation or part of it for all future taxation, or for a limited time, and if such engage- ment is positive and express, it is good and cannot be revoked at will. Black Tax Titles, § 116; People v. O’Brien, 111 N. Y. 1; People v. Doh- ling, 6 A. D. 86; New Jersey v. Wilson, 7 Cranch 164; McGee v. Mather, 4 Wall, 143; Pacific v. Mcguire, 20 Wall. 36. § 569. Householders’ exemptions—The following personal property, when owned by a householder, is exempt from levy and sale by virtue of an execution, and each movable article thereof continues to be so exempt while the family or any of them, are removing from one residence to another. Code Civ. Pro., § 1390, as am’d in 1891. 1. All spinning-wheels, weaving-looms, and stoves put up or kept for use in a dwelling-house ; and one sewing-machine with its appurtenances, 2. The family Bible, family pictures and school-books used by or in the family; and other books not exceeding in value $50, kept and used as part of the family library. 3. A seat or pew occupied by the judgment debtor, or the fam- ily, in a place of public worship. 4. Ten sheep, with their fleeces, and the yarn or cloth manu- factured therefrom; one cow, two swine; the necessary food for those animals; all necessary meat, fish, flour, groceries and vegeta- bles actually provided for family use; and necessary fuel, oil and candles for the use of the family for sixty days. 5. All wearing apparel, beds, bedsteads and bedding necessary for the judgment debtor and the family} all necessary cooking ‘utensils; one table; six chairs; six knives; six forks; six spoons; 374 CH. XI. ASSESSMENTS, ETC. § 569 Householders’ exemptions. six plates, six tea cups; six saucers; one sugar dish; one milk pot; one tea pot; one crane and its appendages; one pair of andirons; one coal-scuttle; one shovel; one pair of tongs; one lamp and one candle-stick. 6. The tools and implements of a mechanic, necessary to the carrying on of his trade, not exceeding in value $25. Id., § 1390. In addition to the exemptions allowed by the last section, nec- essary household furniture, working tools and team, professional instruments, furniture and library, not exceeding in value $250, together with the necessary food for the team, for ninety days, are exempt from levy and sale by virtue of an execution, when " owned by a person being a householder, or having a family for which he provides, except where the execution is issued upon a judgment, recovered wholly upon one or more demands, either for work performed in the family as a domestic, or for the purchase- money of one or more articles, exempt as prescribed in this or the last section. Id., § 1391, as am’d by Laws 1901, chap. 116; Laws 1903, chap. 461. Where the judgment debtor is a woman, she is-entitled to the same exeniptions from levy and sale by virtue of an execution, subject to the same exceptions as prescribed in the last two sections in the case of a householder. Id., § 1392, as am’d 1877. _ The term “householder,” has a very well-defined meaning and imports the master or head of a family who reside together and constitute a household. Chamberlain v. Darrow, 46 Hun, 48-51. Householder means the head, master or person who has charge of and pro- vides for a family and does not apply to the subordinate members or inmates -of the household. Bowne v. Witt, 19 Wend. 475; Griffin v. Sutherland, 14 Barb. 456. One who rents a house and keeps boarders and servants is a householder. Van Vechten v. Hall, 14 How. 436. A person does not lose the character by temporarily, ceasing to keep house and storing his property, with a view to return to it again and renew house- keeping. Griffin v. Sutherland, 14 Barb. 456; Cantrell v. Cantrell, 51 How. 45. A man and his daughter (the wife and mother being dead) who live to- gether are a family. Cox v. Stafford, 14 How. 519. Military pay, rewards, et cetera, exempt from execution and other legal proceedings—The pay and bounty of a non-com- 375 § 569 ASSESSMENTS, ETC. CH. x1. Householders’ exemptions. missioned officer, musician or private in the military or naval serv- ice of the United States or the State of New York; a land war- rant, pension or other reward heretofore or hereafter granted by the United States, or by a State, for military or naval services; a sword, horse, medal, emblem or device of any kind presented as a testimonial for services rendered in the military or naval service of the United States or a State; and the uniform, arms and equip- ments which were used by a person in that service, are also exempt from levy and sale, by virtue of an execution, and from seizure for non-payment of taxes, or in any other legal proceeding; except that real property purchased with the proceeds of a pension granted by the United States for military or naval services, and owned by the pensioner, or by his wife or widow, is subject to seizure and sale for the collection of taxes or assessments law- fully levied thereon. This act shall take effect September first, eighteen hundred and ninety-six. Id., § 1393. A right of action to recover damages, or damages awarded by a judgment, for taking or injuring personal property exempt by law from levy and sale by virtue of an execution, are exempt for one year after the collection thereof from levy and sale by virtue of an execution, and from seizure in any other legal proceeding. Id., § 1394. Burial ground exemption—Land set apart as a family or pri- vate burying-ground, and heretofore designated, as prescribed by law, in order to exempt the same, or hereafter designated for that purpose, as prescribed in the next section, is exempt from sale, by virtue of an execution, upon the following conditions only: 1. A portion of it must have been actually used for that pur- pose. 2. It must not exceed in extent one-fourth of an acre. 3. It must not contain, at the time of its designation, or at any time afterward, any building or structure, except one or more vaults or other places of deposit for the dead, or mortuary monu- ments. Id., § 1395. In order to designate land, to be exempted as prescribed in the last section, a notice containing a full description of the land to 376 CH. XI. ASSESSMENTS, ETC. §§ 570-571 More exemptions. be exempted, and stating that it has been set apart for a family or private burying-ground, must be subscribed by the owner; ac- knowledged or proved, and certified, in like manner as a deed to be recorded in the county where the land is situated; and re- corded in the office of the county clerk or register of that county, in the proper book for recording deeds, at least three days before the sale of the land, by virtue of the execution. Id., § 1396. Exception.— The enumeration of the property which is exempt from levy and sale by virtue of an execution does not repeal any special provision of law relating to such an exemption which, by its terms, is applicable only to a particular class of persons or cor- porations, or to a particular locality, or otherwise to a special case. Code Civ. Pro., § 1389. New exemptions—The money paid by any corporation (inr suring lives on the stipulated premium plan) to a member or bene- ficiary, shall be exempt from execution and shall not be liable to be seized, taken or appropriated by any legal or equitable process to pay any debt or liability of a member or the widow or minor children of a deceased member of such corporation or association as the beneficiary thereof. Laws 1898, chap. 85, sec. 317. § 570. Exemptions of building and mutual loan corporations.— All accumulations upon shares in said association held by any per- son shall be exempt from execution and the association itself shall be deemed an institution for savings, and not taxable under any tax law which shall exempt savings banks or institutions for sav- ings from taxation. * * * Banking Law, part of § 187. § 571. Taxation and exemption of real estate mortgages.— Definitions—The words real property and real estate as used in this article, in addition to the definition thereof contained in sec- tion two of this chapter shall be understood to include everything a conveyance or mortgage of which can be recorded as a convey- ance or mortgage of real property under the laws of the state. The words mortgage of real property as used in this article include every mortgage by which a lien is created over or imposed on real property or which affects the title to real property, notwithstand- 377 § 571 ASSESSMENTS, ETC. CH. x1. Exemptions. ing that it may also be a lien on persona: or other property or that personal or other property may form part of the security for the debt or debts secured by such mortgage. Executory contracts for the sale of real property under which the vendee has or is entitled to possession shall be deemed to be mortgages for the pur- poses of this article and shall be assessed at the amount unpaid on such contracts. Tax Law, § 290, as am’d by Laws 1906, chap. 532. Exemption from local taxation—All mortgages of real prop- erty situated within the state which are taxed by this article and the debts and the obligations which they secure, together with the paper writings evidencing the same, shall be exempt from other taxation by the state, counties, cities, towns, villages, school dis- tricts and other local subdivisions of the state, except that such mortgage shall not be exempt from the taxes imposed by sections twenty-four, one hundred and eighty-seven, one hundred and eighty-seven-a, one hundred and eighty-seven-b and article ten of the tax law; but the exemption conferred by this section shall not be construed to impair or in any manner affect the title of any purchaser of land or real estate which may be sold for nonpay- ment of taxes levied by any local authority. Tax Law, § 291, as am’d and renumbered by Laws 1906, chap. 532. Exemptions.—\N. mortgage of real property situated within this state shall be exempt, and no person or corporation owning any debt or obligation secured by mortgage of real property situ- ated within this state shall be exempt, from the taxes imposed by this article by reason of anything contained in any other statute, or by reason of any provision in any private act or charter which is subject to amendment or repeal by the legislature, or by reason of nonresidence within this state or for any other cause. Tax Law, § 292, as am’d and renumbered by Laws 1906, chap. 532. Recording tax.—A tax of fifty cents for each hundred dol- lars and each remaining major fraction thereof of principal debt or obligation which is, or under any contingency may be secured by mortgage of real property situated within the state recorded on or after the first day of July, nineteen hundred and six, is hereby imposed on each such mortgage, and shall be collected and paid as provided in this article. Tax Law, § 293, as am’d and renumbered by Laws 1906, chap. 532. 378 CH. XI. ASSESSMENTS, ETC. § 571 Payment of taxes. Payment of taxes.—The taxes imposed by this article shall be ‘payable on the recording of each mortgage of real property subject to taxes thereunder. Such taxes shall be paid to the recording officer of any county in which the real property or any part thereof is situated. It shall be the duty of such recording officer to in- dorse upon each mortgage a receipt for the amount of the tax so paid. Any mortgage so indorsed may thereupon or thereafter be recorded by any recording officer and the receipt for such tax in- dorsed upon each mortgage shall be recorded herewith. The record of such receipt shall be conclusive proof that the amount of tax stated therein has been paid upon such mortgage. Tax Law, § 294, as am’d and renumbered by Laws 1906, chap. 532. Effect of nonpayment of taxes.—No mortgage of real property shall be recorded by any county clerk, or register on or after the first day of July, nineteen hundred and six, unless there shall be paid the tax imposed by and as in this article provided. No mort- gage of real property which is subject to the taxes imposed by this article shall be released, discharged: of records or received in evi- dence in any action or proceeding, nor shall any assignment, of or agreement extending any such mortgage be recorded unless the taxes imposed thereon by this article shall have been paid as pro- vided in this article. No judgment or final order in any action or proceeding shall be made for the foreclosure or enforcement of any mortgage which is subject to the taxes imposed by this article or of any debt or obligation secured by or which secures any such mortgage, unless the taxes imposed by this article shall have been paid as provided in this article. Tax Law, § 295, as am’d and renumbered by Law 1906, chap. 532. Trust mortgages.——In the case of mortgages made by corpora- tions in trust to secure payment of bonds or obligations issued or to be issued thereafter, if the total amount of principal indebted- ness which under any contingency may be advanced or accrue or which may become secured by any such mortgage which is sub- ject to this article has not been advanced or accrued thereon or become secured thereby before such mortgage is recorded, it may contain at the end thereof a statement of the amount which at the time of the execution and delivery thereof has been advanced or accrued thereon or which is then secured by such mortgage; there- upon the tax payable on recording of the mortgage shall be com- puted on the basis of the amount so stated to have been so advanced 370 § 571 ASSESSMENTS, ETC. CH. XI. Payment of taxes, or accrued thereon or which is stated to be secured thereby. Such statement shall thereafter at all times be binding upon and con- clusive against the mortgagee, the holders of any bonds or obliga- tions secured by such mortgagee and all persons claiming through the mortgagee any interest in the mortgage or in the mortgaged premises. The tax for such sums of principal indebtedness as may be advanced, accrue or become secured after the execution and delivery of any such mortgage shall be payable at or before the time when such sums are advanced, accrue or become secured. Such additional tax shall be paid to the recording officer where such mortgage has been or is first recorded and a receipt therefor shall be indorsed upon the mortgage and payment therefor shall be noted in the margin of the record of such mortgage and the note of such payment or additional payment shall have the same force and ef- fect as the record of receipt of the tax which under this article is payable at or before the recording of the mortgage. Tax Law, § 296, as am’d and renumbered by Laws 1906, chap. 532. Payment over and distribution of taxes—Upon the first day of each month the recording officer of each county shall pay over to the county treasurer of said county, and in the counties of New York, Kings, Queens and Richmond to the chamberlain of the city of New York all moneys received during the preceding month upon account of taxes paid to him as herein described, after de- ducting the necessary expenses of his office as provided in section two hundred and ninety-nine, except taxes paid upon a mortgage which under the provisions of section two hundred and ninety- seven is to be apportioned by the state board of tax commissioners between several counties, which taxes and money shall be paid over by him as provided by the determination of said state board of tax commissioners within five days after the filing of said de- termination in his office. The county treasurer of each county and in the counties of New York, Kings, Queens and Richmond the city chamberlain of the city of New York, shall on the first day of January, nineteen hundred and seven, and quarterly there- after, after having deducted the necessary expenses of his office provided in section two hundred and ninety-nine transmit one-half of this net amount collected under the provisions of this article to the state treasurer and shall receive from the state treasurer a receipt therefor countersigned by the comptroller. And the re- maining portion thereof in the counties of New York, Kings, 380 CH. XI. ASSESSMENTS, ETC. § 574 Payment of taxes. Queens and Richmond shall be paid into the general fund of the city of New York and be applied to the reduction of taxation, and in the other counties of the state the remaining portion shall be held by the respective county treasurers subject to the order of the board of supervisors as hereinafter provided. Prior to the first day of December in each year the county clerk shall cause to be prepared a list containing a description of all mortgages upon which taxes have been paid by a reference to the date of each mort- gage, the name of the mortgagor and mortgagee, the amount of the principal debt upon which the tax was paid together with the book and page where said mortgage is recorded, together with the town, city or village in which the mortgaged property is assessed, and if assessed in two or more tax districts the amount apportioned to cach tax district by the state board of tax commissioners, and shall file the statement in his office and shall furnish a copy thereof to the clerk of the board of supervisors, and another copy thereof to the county treasurer. The board of supervisors of the several counties shall, on or before the fifteenth day of December in each year, ascertain from the statement filed with their clerk by the county clerk the location of the mortgaged property with respect to the several tax districts and the amount of tax properly to be credited to each town, city and village and of the sum so eredited to each town which does not contain within its boundaries an incorporated village or portion thereof and to each city other than the city of New York, one-half thereof shall be applicable to the payment of school taxes and one-half thereof shall be applicable to the payment of state, county and city, or town expenses where the town contains within its limits a city, incorporated village, or portion thereof, the supervisor shall apportion to the city, village or villages so much of the share credited to the said town as the assessed value of said city, village or portion thereof bears to twice the total assessed valuation of the town, and one-half of the remaining bal- ance shall be applicable to the payment of state, county and town taxes, and one-half to the payment of school taxes. The board of su- pervisors of each county, on or before the fifteenth day of Decem- ber each year shall determine the respective sums applicable here- under to each of the foregoing purposes and shall issue their warrant for the payment to the city or town collector of the amount payable to said city or town, and their warant for the payment to the village treasurer of the sum of money to which the village shall be en- titled, and for the payment to the city official having authority to 381 § 572 ASSESSMENTS, ETC. CH. x1. Cemeteries. receive the other moneys raised by tax for school purposes in said municipality, and to the supervisor of each town of the amount to. which the town is entitled for the payment of school taxes; and it shall be the duty of said supervisor of a town to apportion the sum so paid to him for school purposes between the several school districts upon the basis of the aggregate days’ attendance as ap- pears from the statement filed with him by the school commission- ers in March of each year and shall notify the trustee or trustees of said school district of the amount standing to the district’s credit in his hands, which sum shall be deducted from the next. annual school levy of said district and shall be paid by the super- visor to the collector of the school district as soon as the said col- lector shall have received his warrant for the collection of the next annual tax. Tax Law, § 298, as am’d and renumbered by Laws 1906, chap. 532. Tax on prior advance mortgages.—.\ tax is imposed hereby on each mortgage of real property recorded prior to the first day of July, nineteen hundred and six, when any part of the amount of principal indebtedness which is or under any contingency may be secured by any such mortgage is advanced, after first day of July, nineteen hundred and six. The tax imposed by this section shall be at the rate of fifty cents for each one hundred dollars and each remaining major fraction thereof which is, or under any con- tingency may be secured by any mortgage taxed under this section, deducting therefrom, however, any tax paid on such mortgage un- der chapter seven hundred and twenty-nine of the laws of nine- teen hundred and five. The tax imposed by this section shall be- paid to the recording officer of the county in which the mortgage is first recorded and shall be paid when at any time any part of the said amount of principal indebtedness is advanced after the first day of July, nineteen hundred and six. Tax Law, § 301, as am’d and renumbered by Laws 1906, chap. 532. Sections 290-301 of the Tax Law, as amended and renumbered by Laws. 1906, chap. 532, took effect July 1, 1906. § 572. Cemeteries—No land actually used and occupied for cemetery purposes shall be assessed. Laws 1879, chap. 310. This act does not apply to any lands held by the city of Rochester. Id., 3. The cemetery lands and property of any association formed pur- suant to this act, and any property held in trust by it for any of 382 . CH, XI. ASSESSMENTS, ETC. §§ 573-575 Exemptions, ete. the purposes mentioned in section nine of this act, shall be exempt from all public taxes, rates and assessments, and shall not be liable to be sold on execution, or be applied in payment of debts due from any individual proprietor. But the proprietors of lots or plots in such cemeteries, their heirs or devisees, may hold the same exempt therefrom, so long as the same shall remain dedicated: to the purposes of a cemetery, and during that time no street, road, avenue or thoroughfare shall be laid out through such cemetery, or any part of the lands held by such association, or any part of the lands held by such association for the purposes aforesaid, without. consent of the trustees of such association, except by special per- mission of the legislature of the State. Laws 1847, chap. 133, § 10, as am’d by chap. 31, Laws 1877; 1 R. 8. 378. A cemetery whose property is exempt by statute continues exempt even as. an ordinance of a municipality forbids the burial of bodies therein. People ex rel. Oak Hill v. Pratt, 129 N. Y. 68. Such lands are exempt from the moment they are acquired by the associa- tion. People ex rel. Oak Hill v. Pratt, 129 N. Y. 68. § 573. Soldiers’ monument associations.—The property of such associations formed pursuant to chapter 273, Laws of 1866, and its amendments, is exempt from all public taxes, rates and assessments, and no street, road, avenue or thoroughfare shall be laid through the lands of such association held for the purposes of said act, without the consent of the trustees of such association, except by special permission of the legislature. Laws 1866, chap. 273, § 5, as am’d by Laws 1888, chap. 299. § 574, Co-operative or assessment insurance or casualty com- panies—Exemption from execution.—The money or other benefit, charity, relief, or aid, paid or to be paid, provided or rendered by any such corporation, association or society shall not be liable to be seized, taken or. appropriated by any legal or equitable process, to pay any debt or liability of a member, or any debt or liability of the widow of a deceased member of such corporation designated as the beneficiary thereof, which was incurred before such money was paid to her or such benefit, charity, relief or aid was provided or rendered. Insurance Law, § 212, as am’d by chap. 345, Laws 1897. § 575. United States securities—All] stocks, bonds, treasury notes, and other obligations of the United States (which include all 383 $§ 576-578 ASSESSMENTS, ETC. Cu. x1, Exemptions, ete. bonds, certificates of indebtedness, national currency, coupons, United States notes, treasury notes, fractional notes, certificates of deposit, bills, checks or drafts for money drawn by or upon author- ized officers of the United States, stamps and other representatives of value of whatever denomination, which have been or may be issued under any act of congress), are exempt. 2 U.S. Revised Statutes, §§ 3701 and 5413. This covers any values in excess of par value as well. People v. Comrs., 90 N. Y. 63. § 576, Historical societies—Any historical society in this State is hereby authorized to have and hold for the purposes of inclosure, preservation and the erection of monuments, but under no circumstances for the purposes of business, the sites of old forts and battles, not to exceed six acres in one locality, and when such sites have been so appropriated and improved and used for such purposes only, they shall be exempt from taxation, Laws 1879, chap. 203, § 1; 2 R. S. 1463. § 577. Hospital corporations. The property of said corpora-: tion, both real and personal, shall be exempt from taxation, to the: extent that, and so long as, the same shall be used exclusively for the care, reception, maintenance, medical and surgical advice, aid and treatment of persons needing such medical and surgical ad- vice, aid and treatment, or the care and maintenance of infirm, aged and indigent persons, and provided that it shall and do actually render medical and surgical aid, advice and treatment to poor persons in need of such treatment without charge therefor, or care for and maintain infirm, aged and indigent persons with- out charge, Laws 1889, chap. 95, § 4; 2 R. S. 1996. § 578, Plankroads and turnpikes—So much of any bridge or tollhouse of any bridge corporation as may be within any town, city or village shall be liable to taxation therein as real estate. Tollhouses and other fixtures and all property belonging to any plankroad or turnpike road corporation, shall be exempt from as- sessment and taxation for any purpose until the surplus annual receipts of tolls on its road over necessary repairs, and a suitable reserve fund for repairs or relaying of plank shall exceed seven per cent. per annum on the first cost of the road. If the assessors of any town, village or city and the corporation disagree concern- 384 CH. xr, ASSESSMENTS, ETC. 8§ 579-581 Exemptions, ete. ing any exemption claim, the corporation may appeal to the county judge of the county in which such assessment is proposed to be made, who shall, after due notice to both parties, examine the books and vouchers of the corporation and take such further proof as he shall deem proper and decide whether such corporation is liable to taxation under this section, and his decision shall be final. Trans. Corp. Law, § 140; 3 R. S. 3286. § 579. Fraternal beneficiary societies, orders or associations.— All money or other benefit, charity, relief or aid to be paid, provided, or rendered, or which has heretofore been paid or which shall hereafter be paid, provided or rendered by any such society, order or association, whether voluntary or incorporated under the insurance law or any other law, shall be exempt from execution. Insurance Law, part of § 238, as am’d by Laws 1900, chap. 641; Laws 1901, chap. 397. : § 580. Exemption from taxation of firemen and fire companies, —Upon the adoption of a proposition therefor, the members of any fire, hose, protective or hook and ladder company in any village may be exempted from taxation to the amount of five hun- dred dollars on any assessment for village purposes, in addition to the exemptions otherwise allowed by law, and the real and per- sonal property of any such company may also be exempted from like village taxation. Village Law, § 132. § 581. Ascertaining facts for assessment.—The assessors in each tax district may, by mutual agreement, divide it into con- venient assessment districts not exceeding the number of such assessors. The assessors in each tax district shall annually be- tween May first and July first, ascertain by diligent inquiry all the property and the names of all the persons taxable therein, except that in towns containing an incorporated village having a population of more than ten thousand inhabitants according to the last state census the assessors may have from April fifteenth until July first to ascertain the taxable property and names of persons taxable in such town, and except that in towns containing an incorporated city having .a population of more than ten thou- sand inhabitants according to the last state census where said city so situated shall have its own separate board of assessors, the town 25 385 $ 582 ASSESSMENTS, ETC. Cu. XI. Preparation of assessment roll. assessors may have from May first to July first to ascertain the taxable property and names of persons taxable in such towns, Tax Law, § 20, as am’d Laws 1905, chap. 61. See § 1230, ante, also. § 582. Preparation of assessment roll—The assessors shall prepare-an assessment roll containing six separate columns and shall, according to the best information in their power, set down: 1. In the first column the names of all the taxable persons in the tax district. Tax Law, § 21, subd. 1. Omission of headings does not invalidate. Litchfield v. Brooklyn, 13 Misc. 693. Persons includes corporations and corporations are therefore entitled to a deduction for debts. People v. Dederick, 161 N. Y. 195. It is necessary to the validity of every assessment that the statute under the authority of which it is made should be complied with in every substan- tial particular. Sanders v. Downs, 14] N. Y. 422; Cromwell v. MacLean, 123 id. 474. In order that the levy of a tax on resident lands may be valid and enforci- ble, it must be. assessed to the one park by name. Stewart v. Crysler, 100 N. Y. 378; Hilton v. Fonda, 86 id. 340; Whitney v. Thomas, 23 id. 281. The lands must be assessed to the owner or the occupant, or as nonresident. They can not be assessed as to “ Est. of A. B,” “ Heirs of A. B,” “ A. B. and others, legal heirs of C. D,” “ A. B. or C. D.,” “A. B. or occupant.” Cromwell v. McLean, 123 N. Y. 280;; Trowbridge v. Horan, 78 N. Y. 439; Haytt v. Mayor, 99 N. Y. 280; Village Sandy Hill v. Akins, 77 Hun, 537. Assessments are void if made against one who is neither owner nor occu- pant. Parker v. Parsons, 80 Hun, 281; Hagauer v. Hall, 10 App. Div. 581. An assessment of personal property of a lunatic entered in the annual record under the initial of the lunatic’s name is sufficient to show that the assessors intended to assess the lunatic, and such assessment is not invali- dated by the addition of the name of the committee and his place of business, as such additions are mere surplusage. Pare ex rel. U. S. T. Co. v. Barker, 50 St. Rep. 741; affd., 137 N. . 631. 4 2. In the second column the quantity of real property taxable to each person with a statement thereof in such form as the com- missioners of taxes shall prescribe. Tax Law, § 21, subd. 2. 3. In the third column the full value of such real property. Id., subd. 3. 386 CH. XI. ASSESSMENTS, ETC. § 583 State lands. In fixing the amount of fnll value the assessors act upon their own judgment as to the actual value. The law furnishes, ex- cept in few instances, no system for ascertaining values; and within the requirement that property must be assessed at its full value and that all assessments must be equal and uniform, leaves the matter of values to the judgment of the assessors. Mayor v. Davenport, 92 N. Y. 604-613; In re Hermance, 71 id. 481-488. The judgment of the assesors as to values, upon conflicting evidence, is not reviewable in the Court of Appeals. People ex rel. R., W. & O. R. R. v. Haupt, 104 N. Y. 377. 4. In the fourth column the full value of all the taxable. per- sonal property owned by each person respectively after deducting the just debts owing by him. Id., subd. 4. 5. In the fifth column the value of taxable rents reserved and chargeable upon lands within the tax district, estimated at a prin- cipal sum, the interest of which, at the legal rate per annum, shall produce a sum equal to such annual rents and if payable in any other thing except money the value of the rents in money to he ascertained by them and the value of each rent assessed sepa- rately, and if the name of the person entitled to receive the rent assessed cannot be ascertained by the assessors, it shall be assessed against the tenant in possession of the real property upon which the rents are chargeable. Id., subd. 5. 6. In the sixth column the value of the special franchise as fixed by the state board of tax commissioners. Id., subd. 6. 7. Such assessment roll shall contain two additional columns in one of which shall be inserted the amount of the tax levied against each person named therein, and in the other the date of the payment of such tax. Tax Law, § 21, subd. 7, added by Laws 1901, chap. 159. § 583. Assessment of State land in forest preserves—All wild or forest lands within the forest preserve shall be assessed and taxed at a like valuation and rate as similar lands of individuals within the counties where situated. On or before August first in every year the assessors .of the town within which the lands so belonging to the State are situated shall file in the office of the ‘ 387 § 584 ASSESSMENTS, ETC. CH. XI. Non-residents. comptroller and of the board of: fisheries, game and forest, a copy of the assessment-roll of the town, which, in addition to the other matter now required by law, shall state and specify which and how much, if any, of the lands assessed are forest lands, and which and how much, if any, are lands belonging to the State; such statements and specifications to be verified by the oaths of a majority of the assessors. The comptroller shall thereupon and before the first day of September following, and after hearing the assessors and the board of fisheries, game and forest, if they or any of them so desire, correct or reduce any assessment of Statc lands which may be in his judgment an unfair proportion to the remaining assessment of land within the town, and shall in other respects approve the assessment and communicate such approval to the assessors. No such assessment of State lands shall be valid for any purpose until the amount of assessment is approved by the comptroller, and such approval attached to and deposited with the assessment-roll of the town, and therewith delivered hy the assessors of the town to the supervisor thereof or other officer authorized to receive the same from the assessors. No tax for the erection of a schoolhouse or opening of a road shall be im- posed on the State lands unless such erection or opening shall have first been approved in writing by the board of fisheries, game and forest. Tax Law, § 22. See also, § 1221, ante. § 584. Nonresidents and assessment of real property of.—The ‘real property of nonresidents of the tax districts shall be desig- nated in a separate part of the assessment-roll, and if it be a tract subdivided into lots or parts of a tract so subdivided, the assessors shall: 1. Designate it by its name, if known by one, or if not distin- guished by a name or the name is unknown, state by what lands it is bounded. 2, Place in the first column the numbers of all unoccupied lots of anv subdivided tract, without the names of the owner, begin- ning at the lowest number and proceeding in numerical order to the highest, but the entry of the name of the owner shall not affect the validity of the assessment. 3. In the second column and opposite the number of each lot, the quantity of land therein. ~ 388 Cu. XI. ASSESSMENTS, ETC. §§ 585-586 Lot divisions, survey. 4. In the third column and opposite the quantity, the full value thereof. 5. If it be a part of a lot, the part must be distinguished by boundaries or in some other way by which it may be identified. If any such real property be a tract not subdivided or whose sub- divisions cannot be ascertained by the assessors, they shall certify in the roll that such tract is not subdivided, or that they cannot obtain correct information of the subdivisions and shall set down in the proper column the quantity and valuation .as herein di- rected. If the quantity to be assessed is a part only of a tract, that part, or the part not liable, must be particularly described. Tax Law, § 29. § 585. Abandonment of lot divisions—Whenever more than ten years shall have elapsed after the subdivision of any tract of land into lots, plots or sites, with or without proposed streets, the owner of such tract, or of any part thereof composed of two or more contiguous lots may, by an instrument in writing, duly exe- cuted and acknowledged and describing such land, disclaim and abandon such subdivision including any streets not opened, ac- cepted or used by the public and which are not necessary for the use of. an owner or occupant of any part of said tract; and there- upon such subdivision, as to the lands described in such instru- ment, shall be deemed abandoned and of no effect; and thereafter the lands described therein shall, for the purpose of taxation, be regarded as a single tract. Ifa map of such subdivision has been filed in the office of the county clerk or register of deeds, such in- strument may be recorded in said office, and a notice of such rec- ord shall thereupon be indorsed by the clerk or register upon such map. This section shall not apply to a county embracing a por- tion of the forest preserve. Tax Law, § 41; 3 R. S. 3103. § 586, Survey and maps of nonresident real property.—If the assessors shall deem it necessary to have an actual survey made, to ascertain the quantity of any lot or tract of nonresident real property divided by a town line, they shall notify the supervisor, who shall cause the necessary surveys to be made at the expense of the town. If a part only of a tract of real property is liable to taxation as nonresident and the assessors cannot otherwise designate such part, they shall notify the supervisors of the town, who shall cause a survey and two manuscript maps to be made 389 §§ 587-589 ASSESSMENTS, ETC. Cu. XI. Debts, trustee, ete. for the purpose of ascertaining the situation and quantity of such part. One of such maps shall be delivered to the county treasurer and by him to be transmitted to the comptroller in case the county in which the land is situated embraces a part of the forest pre- serve; and in other counties it shall be retained by him. The other map shall be delivered to the assessors, who shall then com- plete the assessment of the tract and deposit the map in the town clerk’s office for the information of future assessors. The ex- pense of making such survey shall be immediately repaid to the supervisor out of the county treasury and added by the board of supervisors to the tax on such tract, distinguishing it from the ordinary tax. Tax Law, § 30: 3 R. 8. 3100. § 587. Assessment of agent, trustee, guardian or executor.—If a person holds taxable property as agent, trustee, guardian, execu- tor or administrator, he shall be assessed therefor as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his indi- vidual assessment. Tax Law, § 32; 3 R. 8. 3101. Valid and incontestable debts owing by him as such agent should be de- ducted from the valuation of the property so held by him. People v. Comrs., 99 N. Y. 154-157. § 588, Assesssment of omitted property—The assessment of any tax district shall, upon their own motion, or upon the applica- tion of any taxpayer therein, enter in the assessment-roll of the cur- rent year any property shown to have been omitted from the assess- ment-roll of the preceding year, at the valuation of that vear, or if not then valued, at such valuation as the assessors shall «e- termine for the preceding year, and such valuation shall be stated in a separate line from the valuation of the current year. Tax Law, § 33; 3 R. 8. 3101. The above is a revision of chapter 453, of Laws 1865, and differs from that law and apparently limits the property so to be entered to that which was omitted in the preceding year, and if not valued in the preceding year, then the assessors are to fix its value. § 589, Debts owing to nonresidents of the United States, how assessed.—Every agent in any county of a nonresident creditor having debts owing to him, taxable in any county of the State, shall annually, on or before June first, furnish to the county 390 CH. XI. ASSESSMENTS, ETC. § 590 Assessment roll, treasurer of the county where the debtor resides, a true and accu- rate statement verified by his oath, of such debts owing on the first day of May next preceding in each town or ward in such county. The county treasurer shall, immediately upon the receipt of such statement, make out and transmit to the assessors of every tax district in the county in which any such debtor resides, a copy of so much of such statement as relates to the tax district of such assessors, with the name of the creditor, The assessors on receipt of such statement from the county treasurer shall, within the time in which they are required to complete the assessment-roll, enter therein the name of such nonresident creditor, and the aggregate amount due him in such tax district on the first day of May next “preceding,” in the same manner as other personal property is en- tered on the roll, adding the name of the debtor owing such debt. Any agent neglecting or refusing without good cause to furnish such statement to the county treasurer shall forfeit to the county in which the debtor resides the sum of five hundred dollars, re- coverable by the district attorney, if the existence of such debt was known to the agent. Tax Law, § 34; 3 R. S. 3101. The assessors are not bound by the statement furnished, but may ascertain by whatever means are available the amount due within the district, and if no statement is furnished, then they shall ascertain the facts in best manner possible. People v. Board of Comrs., 76 N. Y. 64; People v. Halsey, 37 N. Y. 344; People v. Comrs., 99 N. Y. 254. The amount determined by the assessors to be due is conclusive on that point until set aside by a proceeding instituted for that purpose. Mayor v. Davenport, 92 N Y. 604-613; People ex rel. Stephens v. Halsey, 37 id. 344. § 590. Notice of completion of assessment roll The assessors shall complete the assessment roll on or before the first day of August, and make out a copy thereof, to be left with one of their number, and forthwith cause a notice to be conspicuously posted in three or more public places in the tax district, stating that they have completed the assessment roll, and that a copy thereof has been left with one of their number at a specified place,. where it may be seen and examined by any person until the third Tues- day of August next following, and that on that day they will meet at a time and place specified in the notice to review their assess- ments. Upon application by a nonresident owner of real estate, having real estate in more than one tax district, the assessors may 391 \ § 590 ASSESSMENTS, ETC. Cu. 31, Assessment roll. fix a time subsequent to the third Tuesday in August, but not later than the thirty-first day of August, for a hearing and to re- view their assessment. In any city the notice shall conform to the requirements of the law regulating the time, place and manner of revising assessments in such city. During the time specified in the notice the assessor with whom the roll is left shall submit to the inspection of every person applying for that purpose. Tax Law, § 35, as am’d by Laws of 1904, chap. 385. NoTIcE COMPLETION OF ASSESSMENT-ROLL. ; (Tax Law, § 35.) Notice is hereby given that the assessors of the town of ................ (OR; OE. oa c.agey tees ward of the city of ............ ), have completed their assessment-roll for the current year; that a copy thereof: has been left with the undersigned, A. B., at his office (or, as the case may be), in SG chen a easly (if in a city, specify the street number), where it may be seen and examined by any person interested therein until the third Tuesday of August next, and that on such day, at ........ o’clock in the ........ noon, said assessors will meet at ............ , in the said town (or ward), to hear and examine all complaints in relation to such assessments, on the application of any person conceiving himself aggrieved thereby. Dated this ...... day of ............ 3 19... A. B., " °-@. D., Assessors. There is no provision requiring the roll as originally completed for the review to be made out in single volume or of sheets attached together or which forbids that it should be made out in parts or upon detached sheets which, when brought together constitute the roll complete for purpose of re- view, nor is there any thing to forbid the engrossment of the roll after correction on review day. “There is a time, no doubt, when the roll must be in one—a single vol- ume or collection of sheets united together, and that is when the roll is finally completed, after all corrections are made and when the verification is attached thereto.” It is undoubtedly the intention of the statute that the roll first completed for revision should be the same in every particular as to its contents as the roll tinally completed for verification, except for the changes made on review. The statute contemplates that the roll shall be twice completed, once for revision and once for verification, and the substantial requirement in respect to the identity of these two rolls is that they shall in all respects be the same as to their contents with exception of changes made on review. People v. Campbell, 64 Hun, 418. After the completion of the roll and formal notice thereof given, the assess- ors have no jurisdiction to change either the persons or property assessed or the adjudged valuations except upon the complaint of the party aggrieved. People ex rel. Chamberlain v. Forest, 96 N. Y. 544. What the. property owner finds in the roll left with one of the assessors as above prescribed, he has a right to rely on, as the determination of the asses- sors to be the amount for which he is to be assessed and taxed for that year. If mistake is discovered after such completion and before August 1 the notice may be countermanded, the roll corrected and completed, and a new notice given on or before August Ist. Overing v. Foote, 65 N. Y. 263. 392 CH. XI. ASSESSMENTS, ETC. § 591 Complaints. “Tnasmuch as the statute provides that the assessors ‘shall cause notices thereof to be put up in three or more public places,’ ete., we think the post- ing of the notices by the person, other than an assessor, answers the require- ments of the statute.” Board of Supervisors v. Betts, 25 St. Rep. 660. Failure of assessors to meet on the third Tuesday of August or a verifica- tion of the roll before the third Tuesday of August, or defect in date, are ir- regularities and not jurisdictional defects so as to avoid the assessment. People v. Turner, 145 N. Y. 451. See also Joslyn v. Rockwell, 128 N. Y. 338; Ostrander v. Darling, 127 N. Y. 70; Cromwell v. McLean 123 N. Y. 474; Ensign v. Barse, 107 N. Y. 329. § 591. Hearing of complaints—The assessors shall meet at the time and place specified in such notice, and hear and de- termine all complaints in relation to such assessments brought be- fore them, and for that purpose they may adjourn from time to time. Such complainants shall file with the assessors a state- ment, under oath, specifying the respect in which the assessment complained of is incorrect, which verification must be made by the person assessed, or whose property is assessed, or by some person authorized to make such statement, and who has knowledge of the facts stated therein. The assessors may administer oaths, take testimony and hear proofs in regard to any such complaint, and the assessment to which it relates. If not satisfied that such as- sessment is erroneous, they may require the person assessed, or his agent or representative, or any other person, to appear before them and be examined concerning such complaint, and to produce any papers relating to such assessment with respect to his prop- erty or his residence for the purpose of taxation. If any such per- son, or his agent or representative, shall willfully neglect or refuse to attend and be so examined, or to answer any material question put to him, such person shall not be entitled to any reduction of his assessments. Minutes of the examination of every person exam- ined by the assessors upon the hearing of any such complaint shall be taken and filed in the office of the town or city clerk. The assessors shall after said examination, fix the value of the prop- erty of the complainant and for that purpose may increase or di- minish the assessment thereof. Tax Law, § 36; 3 R. S. 3102. AFFIDAVIT ON APPLICATION TO CORRECT ASSESSMENT. (Tax Law, § 36.) STATE OF NEW YORK, egies CouNTY OF A. B., being duly sworn, says that he is assessed on the assessment-roll of the town of ............-- , for the year 19.., for ............ dollars ; 393 § 591 ASSESSMENTS, ETC. CH. XI. Complaints. that such assessment is incorrect and excessive for the reason that just debts owing by him have not been deducted; that the amount of such debts AS osc. 3 cars as dollars, and that there is not included in such amount any debts contracted or incurred in the purchase of non-taxable property or securities owned by him or held for his benefit, nor for or on account of any indirect liability as surety, guarantor, indorser, or otherwise, nor for the purpose of evading taxation (or state specifically the respect in which the assessment complained of is incorrect). A. BL Subscribed and sworn to before me, \ this <2... day of sisi s2e , 19 . B., Notary Public. Complaints not made before the assessors on grievance day should be deemed waived. Matter of Wingard, 78 Hun, 58; Hilton v. Fondu, 86 N. Y. 340. The same rule applies to a claim made for exemption by reason of property having been purchased wholly or in part with pension moneys. In re Baumgarten, 39 A. D. 174; Broderick v. City of Y., 22 A. D. 448; McKibbin v. Oneida Co., 25 A. D. 361; Tucker vy. City of W., 35 A. D. 173. Failure to object on grievance day is a fatal objection to proceedings to review. People v. Comr., 99 N. Y. 254; People v. Adams Co., 125 N. Y. 471. The same rule is applicable to corporations. See, In re Adler Bros. Co., 76 A. D. 571. This rule does not apply however to non-taxable persons or property. Mygatt v. Washburn, 15 N. Y. 319; Clark v. Norton, 49 N.Y. 247; Westfall v. Preston, 49 N. Y. 354; Bowe .. MeNab, 11 A. D. 386. It is no excuse for not appearing that the person taxed was unofficially informed, that his assessment would not be changed for the year before. People v. Adams, 125 N. Y. 471; People v.. Dolan, 126 N. Y. 166. When proofs offered upon any complaint are uncontradicted and creditable the assessors should be governed thereby. People v, Comr., 141 N. Y. 251, 139 N. Y. 55; People v. Feitner, 78 A. D. 315; People v. Feitner, 82 A. D. 373. When there is a conflict in the evidence then the assessors must determine according to their best judgment. People v. Davenport, 91 N. Y. 574; People vy, Astern, 100 N. Y. 597; People v. McCarthy, 102 N. Y. 630; People v. Barker, 144 N. Y. 94; People v. Comr., 104 N. Y, 240 and 377; People v. Dederick, 161 N. Y. 203. See also, 179 U. S. 279. The usual method of proving value is not by examining the consideration named in deeds or by private sale of the lands, but by the testimony of witnesses on oath. People v. McCarthy, 102 N. Y. 630. If one applies for reduction on his personal property upon the ground that he was indebted to an amount more than equal to the value of all the per- sonal property owned by him, and upon being examined under oath in respect to the amount he was owing, and the persons to whom he was indebted, stated that he could not remember whom he owed, the assessors were right in refusing to reduce the assessment under the evidence. 304 CH. XI... ASSESSMENTS, ETC. § 592 Application to reduce. One who fails to subscribe a written examination has no right to have the deduction claimed by him made, even though his examination shows him ‘clearly entitled to it. Where the complainant asks to have the assessment stricken from the roll, the assessors may reduce the valuation. People v. Assessors, 40 N. Y. 154. § 592. Application to reduce assessment. To the Assessors of the Town of .......... 0c cece eee e eee rece need I hereby apply to you on behalf of .............. to codes the valua- THON OF 8.2 ese cata: s (my, his or its) real estate, or to reduce the valuation OL ates Beene (my, his, or its) personal estate as set down in the assess- ment-roll for the present year. Datedy: wees es canes » 19 EXAMINATION BY THE ASSESSORS. Q. What is your name and residence? (Add any further questions the assessors may see fit to ask.) Q. On what grounds do you ask for a reduction of the assessment on said personal property? AE Se conlire seams Wea GUA ies eA ald sag Re digo Q. What is the nature of said personal estate (notes, mortgages, bank deposits, accounts, chattels, ete.) ? Q. How much have you invested in each? DAL, secs peo clorencinie aioe ioe BAG RNa coun Sed are te Q. How much have you on deposit in savings banks? Ay vee mesrunae gees MENS sees eRe Ea awe ee ee Q. How much have you invested in securities or properties in other states, and which securities are in your possession or in the possession of other per- sons residing in this state? ' A, Q. How much of your personal estate is invested in United States securities or other nontaxable property? A. A. Q. What does your indebtedness consist of ? NS Boia aes 1 ees ER aA ha oe Buna eevee e aoe aati 6 Q. Has any of your indebtedness been contracted or incurred in the pur- chase of nontaxable property or securities? § 592 ASSESSMENTS, ETC. CH. x1. Application to reduce. Q. If it has, how much? ee eee ee er ee eee Q. Is any portion of it for or on account of any indirect liability as surety, eee or indorser? ‘ Q. Is any portion of it for or on account of any debt or liability contracted or incurred for the purpose of evading taxation? Ae Senet eee oye Sel tad She cane dake aos Q. How much money, received from pension or bounty money, have you in- vested in your personal property, or real estate? Q. What ix the ‘net value of your personal estate after deducting your total indebtedness and exempt property? A. (Add any further questions that the assessors may think necessary.) Dated, ..........-- , 190.. Applicant. STATE OF NEW YORK, County of............ seaae saeeeey do solemnly swear that the answers to questions put to me ‘by the assessors of the town of .......... , N. Y., touching the value of my real estate, the amount and value of my personal property liable to assessment by them, are true. And that the amount of debts owing by me and to be deducted from the amount of my personal assessment, is $........ and that there is not included in such amount any debt contracted for or incurred in the purchase of nontaxable property or security owned by me or held for my benefit, nor for or on account of any indirect liability as surety, guarantor. indorser or otherwise, nor for the purpose of evading taxa- tion. Subscribed and sworn to before me, this 2 ORY Of) occ casees ks , 190.. Unless there is a complaint made as to an assessment, the assessors do not seem to have power to increase the same; nor to add the names of persons omitted from the roll. The requirements as to this statement seem to be mandatory People v. Supervisors, 15 Barb. 607; Adriance v. Supervisors, 12 How. 224; People vy. Ross, 15 id. 63; People ex rel. W. S. R. R. v. Adams, 125 N. Y. 471; 99 id. 254, supra; 126 id. 166, supra; but see In re Cor- win, 135 id. 245. STATEMENT FORM. STATE OF NEW YORK, sg County of Monroe. John Doe, being duly sworn, says, that he resides in the town (or city) GF sy esi eee cess , and that he is assessed on the uxsessment-ro]l of said town (or city) for the year 190.., upon real estate owned by him therein for the SUP Oy acdyauaue Ses dae dollars; that such assessment ix incorrect in the follow- ing respects: First. That deponent is a pensioner of the United States and expended in the purchase of said real estate the sum of ............ dollars out of his pension moneys, no part of which has been deducted from his said assessment. Second. That (designating the particulars in which the assessment is in- correct) and so on. Wherefore, deponent asks that his said assessment be corrected in the particulars mentioned. 396 CH. XI. ASSESSMENTS, ETC. . § 592 Application to reduce. Dated, .......... , N. Y., July .., 190.. Sworn to before me, this day Of esc. sess , 190.. JOHN DOE. Notary Public, ............, N.Y STATEMENT OF PERSONAL PROPERTY. Owned or possessed by ......... 0. cee c eee e cee eee e eens ees RESIGIN Ab no cidete oa whale mene $M aed See me RTE AS N. Y. For the taxable year 190.. Do you own any mortgages upon real estate? If you do, state the aggregate amount unpaid thereon. What was the aggregate amount of debts which were owing to you on May Ist, 190.., including checks payable on that day and notes and drafts due at that date? What is the value of such debts? Had you on May Ist, 190.., any money at interest? If you had, state the amount thereof. Of what amount of cash on hand were you possessed on May Ist, 190.., not including checks payable on that day and drafts and notes due at that date and money at interest or debts due you? Has the amount of cash on hand or property owned by you on said date, been offset or lessened in any of the answers to the foregoing questions be- cause money was, or is, owed by you, or by reason of liabilities of any kind against you? What was the total amount of indebtedness against you on May Ist, 190..? On the first day of May, 190.., were you trustee or guardian for any per- son or persons? If so, do you as such trustee or guardian at that date have in your possession or control any personal estate? If so, state the name of the person or persons for whom you were on that date trustee or guardian, with the amount of personal estate owned by each. On May Ist, 190.., did you hold personal property as an executor or an administrator? If so, state the name of each estate and the amount of per- sonal property owned by each estate. Did you on May Ist, 190.., severally or jointly with others, hold personal property in trust for any person or persons who are residents of the town of ajclaeeate cise aanbtahe 2? If so, state the name of each of such persons with the amount of personal property so held for each. On May Ist, 190.., was there any personal property heretofore enumerated held in trust or otherwise for you? ‘ Did you on May Ist, 190.., own individually or as trustee or otherwise, personal property without the State of New York? If so, what was the value thereof? Have you within one year prior to May Ist, 190.., transferred or agreed to sell or transfer to any person, any personal property up to that time owned by you, for the purpose of evading. or in some manner avoiding the payment of a tax upon such property, with the understanding, express or implied, or with the expectation on your part, that the same should be re- transferred, re-delivered, or re-sold to you after May Ist, 190..? Have you contracted any liability by giving your note or otherwise, without a full consideration therefor for the purpose of avoiding taxation? County or Monror, TOWN OF.........-.6-- Ty sapaeaws ges ee +» of the town of ................ aforesaid, do hereby soleninly swear that the foregoing statement subscribed by me, contains a full, true, and correct description of all the taxable personal property owned or controlled by me, and that I am unconditionally bound to pay the amount 397 STATE OF NEW YORK, 88.3 §§ 593-594 ASSESSMENTS, ETC. CH. XI. False statement. of indebtedness set down therein as owing by me, and that my answers to the foregoing interrogatories are correct and true without mental reserva- tion or qualification, and that I have not conveyed or disposed of any property or estate in any manner, or created any fictitious debt for the purpose of evading provisions of law, or for the purpose of affecting the value and amount of my taxable estate, so help me God. Subscribed and sworn to before me, this .... day of .......... , 190.. § 593. Penalty for making false statement.—A person, who, in making any statement, oral or written, which is required or au- thorized by law to be made as the basis of imposing any tax or ‘ assessment, or of an application to reduce any tax or assessment, willfully makes, as to any material matter, any statement which he knows to be false, is guilty of a misdemeanor. Penal Code, § 485. § 594. Correction and verification of tax-roll—When the as sessors or a majority of them shall have completed their roll, they shall severally appear before any officer of their county authorized by law to administer oaths and shall severally make and subscribe before such officer an oath in the following form: * We, the under- signed, do severally depose and swear that we have sct down in the foregoing assessment roll all the real estate situated in the tax dis- trict in which we are assessors, according to our best information: and that, with the exception of those cases in which the value of the said real estate has been changed by reason of proof produced before us, and with the exception of those cases in which the value of any special franchise has been fixed by the state board of tax commissioners, we have estimated the value of the said real estate at the sums which a majority of the assessors have decided to he the full value thereof; and, also, that the said assessment roll con- tains a true statement of the aggregate amount of the taxable per. sonal estate of each and every person named in such roll over and above the amount of debts due from such persons, respectively, and excluding such stocks as are otherwise taxable, and such other property as is exempt by law from taxation, at the full value thereof, according to our best judgment and belief,” which oath shall be written or printed on said roll, signed by the assessors and certified by the officer. Tax Law, § 37, as am’d by chap. 712, Laws of 1899. 398 Cu. XI. ASSESSMENTS, ETC. | § 595 : Filing roll, ete. Until the oath is made and roll certified to ‘as required the assessors nave not ‘“ completed” it nor discharged their full duty thereto and the oath and certificate must substantially comply with the statute. People v. Duffern, 68 N. Y. 321; Colman v. Shattuck, 62 N. Y. 348. A defective oath may be amended. People v. Haupt, 104 N. Y. 377; People v. Jones, 106 N. Y. 330. See also, Nat. Bank v. Elmira, 53 N. Y. 49; Brevoort v. City of Brooklyn, 89 N. Y. 128; Hinckey v. Cooper, 22 Hun, 253. When in the oath the word “hereof” was used instead of “of proof” in the clause “by reason of proof produced before us,” the assessment ‘was de- clared void. Shattuck v. Bascom, 105 N. Y. 39. § 595. Filing of roll and notice thereof.—In cities the assess- ment roll when thus completed and verified shall be filed on or before September first, in the office of the city clerk, there to remain for fifteen days for’ public inspection. The assessors shall forthwith cause a notice to be posted conspicuously in at least three public places in the tax district and to be published in one or more newspapers, if any, published in the city, that such assessment roll has been finally completed and stating that it has been so filed and will be open to public inspection. At the expiration of such fifteen days, the city clerk shall deliver such roll to a supervisor of the tax district embraced therein. In towns, when the assessment roll shall have been thus completed and verified, the assessors shall make two copies thereof, one of which shall be retained by them for the use of themselves and their successors in office, and the other of which, duly certified by the said assessors to be a copy of said assessment roll, shall, on or before the fifteenth day of September, be filed in the office of the town clerk, and which shall thereupon become a public rec- ord. The assessors shall forthwith cause a notice to be posted conspicuously in at least three public places in the tax district and to be published in one or more newspapers, if any, published in the town, that such assessment roll has been finally completed and stating that such certified copy has been so filed. The said original assessment roll shall on or before the first day of Oc- tober be delivered to a supervisor of the tax district embraced therein. Notwithstanding the provisions of this section, the board of supervisors of any county may determine the number of copies of the town assessment rolls of the towns of such county to - be made, by whom such copies shall be made, the date when the certified copy of the town assessment roll shall be filed in the 399 : § 596 ASSESSMENTS, ETC. Cu. x1. Omission by assessors. office of the town clerk, and the date when the original assessment roll shall be delivered to the supervisor of the town. Tax Law, § 38, as am’d by Laws of 1904, chap. 279. Novice or FILING COMPLETED ASSESSMENT-ROLL WITH CLERK. (Tax Law, § 38.) Notice is hereby given that the assessment-roll (or assessment-rolls), for the town (or city) of ..........-. , in the county of ............ for the year 19.., has been finally completed by the undersigned assessors, and a cer- tified copy thereof was filed in the office of the town (or city) clerk, at the i ce epee seis of ............, where the same will remain open to public inspection for fifteen days. Dated this .... day of ............ » 19.. A. B,, Cc. D., E. F., Assessors of the town of ............4. After the rolls are delivered for filing. they can not be changed in any manuer, except amended oath. People v. Jones, 106 N. Y. 330; R. W. & O. v. Smith, 39 Hun, 332; affd., 101 N. Y. 684; People v. Barker, 150 N. Y. 52-56; In re Babcock, 115 N. Y. 450; Clark v. Norton, 49 N. Y. 243. If the notice is not given as above required the time for a person aggrieved to apply for a review of said assessment under § 251 of Tax Law, is unlimited, ln re Corwin, 135 N. ¥. 245; People v. Haupt, 104 N. Y. 377. § 596. Neglect or omission of duty by assessors.—The assess- ors, in the execution of their duties, shall use the forms and follow the instructions transmitted to them, from time to time, by the commissioners of taxes. If any assessor shall neglect or omit to perform any duty, the other assessors shall perform such duty and shall certify upon the assessment-roll the name of the delinquent assessor, stating therein the cause of such omission, ‘and the assessment-roll, when otherwise made and completed in accordance with the requirements of this article, shall be deemed to be the assessment-roll of all the assessors. If the assessors shall neglect to meet for the purpose of hearing grievances any person aggricved by the assessment may appeal to the board of supervisors at its next mecting, which shall have the same power to review and correct such assessment as the assessors have under this article. If any assessor shall refuse or neglect to perform any duty or do any act required of him by this article, he shall forfeit to the county the sum of fifty dollars, to be recovered by the district attorney. Tax Law, § 40; 3 R. 8S. 3103. 400 CH. XI. ASSESSMENTS, ETC. § 597 Supervisor’s duties. ~ CERTIFICATE OF NEGLECT of OMISSION oF DUTY oF ONE OF THE ASSESSORS. (Tax Law, § 40.) STATE OF NEW YORK, | eages COUNTY OF............ We, A. B., and C. D., two of the assessors of the town of ................ ; in the county of ............ , do hereby certify to the board of supervisors of such county, in pursuance of section 40 of the Tax Law, that E. F., the other assessor of such town, has neglected (or omitted) to verify the fore- going assessment-roll, or (state other omission), the cause of such neglect (or omission) being (state the same). Dated this .... day of ............ » 19.. ; A. B. Cc. D. § 597. Duties of the supervisor after delivery of the roll_—The assessors have no right to make any changes affecting the substan- tial requirements of the roll; they have the right, and it is their duty, to amend and correct informalities. If it is not correct in form or if errors in footing it should be returned for correction. R., W. & O. R. R. v. Smith, 39 Hun, 332. It is the assessors’ duty to foot each page. It is the practice also for the supervisor to insert in the back part of the roll a re- capitulation of the footing of each page of the roll as follows: TOWN (OB os oeens nape ee yeekens RECAPITULATION FOOTINGS. Real. Personal. Aggregate. Dogs. First page............. $5,000 00 $3,000 00 $8,000 00 4 Second page........... 4,000 00 1,000 00 5,000 00 0 Third page............ 6,000 00 4,000 00 10,000 00 6 And so on with each page of the roll. Total sis: cues xenon $2,575,000 00) $625,000 00) $3,200,000 00} 65 SuMMARY. Total valuation, personal......... 02. c cece cece ence een e cee $ 625,000 00 Total valuation, real...... 2.0... cece ee eet cee e eee 2,575,000 00 Aggregate valuation of town...........6..-e eee eee e eee $3,200,000 00 Total number of dogs taxed, 60. . Supervisor. 26 401 §§ 598-599 ASSESSMENTS, ETC. CH. x1. Committees, ete. § 598. Committee on form of assessment-rolls—QOn present- ing the rolls to the board of supervisors, they are generally re- ferred to the ** committee on forms of the assessment-rolls,” whose duty it is to examine and see if they are correct in “ form;” i. e., the proper affidavits and certificates are attached and sworn to after the third Tuesday of August, and that the other formalities specified in the preceding sections are complied with. From this committee the rolls go to the committee on footings. Form of report.— To the Board of Supervisors of .......... County: Your committee appointed on forms of assessment-rolls respectfully report: That they have examined the assessment-rolls of the several towns and wards in the county, and find the same to be correct. Chairman. § 599. Committee on footing of assessment-rolls—The duties of this committee are to see that the rolls are correctly footed. They cannot complete their work until the committee on “ errone- ous assessments ”’ report, so that the changes in assessments can be properly made and inserted in the roll before the footing com- mittee finish the footings. Form oF REpPorRT. REPORT OF THE COMMITTEE ON FOOTING ASSESSMENT-ROLLS. To the Board of Supervisors of the County of .............. County: Your committee beg leave to submit the following tabular statement, com- piled from the rolls of the several towns and wards, as the assessed valuation of this county for the current year: TOWNS. Acres. Real estate. | Personal. Total. Dogs. | Dog tax. And so on....... 11,162 33,271,900 924,500 435,169] 129 133 521,701 139,261,721 2,325,400/162,515,721) 321 403 All of which is respectfully submitted, pale duals 6 dai bewish o's tenes ne » December 30, 190.. Chairman.. 402 CH. XI. ASSESSMENTS, ETC. § 600 Committees, ete. § 600. Committee on erroneous assessments and powers of board.—It often happens that boards of supervisors frequently transgress their power in the matter of assessments. It is not an infrequent occurrence to alter or change the rolls without right to do so. They have no right to review the proceedings of the assessors or interfere with valuations as fixed or exemptions as determined by assessors who are the sole judges. The taxpayer if aggrieved must appear before assessors on grievance day with his proofs and if he be denied the relief he seeks his remedy is to apply to the courts. The Board of Supervisors has no jurisdiction in the matter; as has already been stated the Board has only such power as con- ferred by statute. If no statute can be found allowing them to act then they have no power. In re Hermance, 71 N. Y. 481; McMahon v. Palmer, 102 N. Y. 176; Mut. U. Tel. Co. v. Comr., 99 N. Y. 254; Westfall v. Preston, 49 N. Y. 349. The Boards have power, however, as follows: If the assessors neglect to meet on “ grievance day ” any person aggrieved by the assessment may appeal to the board of super- visors at their next meeting, who shall have power to review and correct the assessment of the person appealing. Tax Law, § 40; see also § 1278. Description of real property of nonresidents.—The board of super- visors of each county, at its annual meeting, shall examine the assessment-rolls of the several tax districts, and shall make such changes in the descriptions of the real property of nonresidents as may be necessary to render such descriptions sufficiently definite for the purposes of collection of taxes by sale thereof. If a suf- ficiently definite description cannot be obtained during the ses- sion, the board shall cause the same to be obtained for the next annual session, and the property shall not be taxed until such description is obtained, and shall then be taxed for the year so omitted, in the manner provided for taxing omitted lands. Tax Law, § 51; 3 R. S. 3105. ; Review of assessment against nonresident owners or rents reserved. —If an assessment of taxable rents shall have been made against any person in any tax district of which he is not an actual resi- dent, the board of supervisors of the county shall have the same power and authority in all respects, and it shall be its duty to 403 § 600 ASSESSMENTS, ETC. CH. x1. Committees, etc. correct such assessments as to the valuation of such rents and as to the gross amount for which such persons shall be assessed there- for, as the assessors of a tax district have as to the assessment of personal property of an actual resident of such tax district. The board may reduce the amount of any such assessment, if neces- sary, to make such assessment just when compared with the other assessments of property upon such roll. Tax Law, § 52; 3 R. S. 3105. This applies only as to a nonresident of the tax district. People ex rel. Youmans v. Supervisors, 60 N. Y. 381-384; s. ¢., 47 How. 29. . The board of supervisors had no power to reduce the valuation so fixed by the assessors. Correction of errors by board of supervisors.—If it shall be made to appear to the board of supervisors of any county, upon the verified petition of the assessors of any tax district: First. That any property taxable therein has, by any mistake in transcribing or copying the assessment-roll of the preceding year, been placed on the assessment-roll delivered to the super- visor, at a valuation less than actually appearing upon the original roll signed by the assessors, such board shall insert in the assess- ment-roll of the current year an assessment of the property upon the valuation equal to the difference between the actual valuation made by the assessors and the amount at which, by such mistake, the property was placed upon the roll of the preceding year, and tax the same at the rate per centum imposed upon property in such tax district in the year in which the mistake occurred. Second. That any taxable property therein has been omitted from the assessment-roll of the preceding year, such board shall place the same on the roll of the current year at its valuation for the preceding year, to be fixed by the assessors in their petition, and shall tax the same at the rate per centum of the preceding year. Third. That taxable property has been omitted from the assess- ment-roll for the current year, such board shall place the same thereon at a valuation to be fixed by the assessors in their petition, and shall tax the same at the rate per centum of the current year. A copy of the petition under the second or third subdivision of this section, with a notice of the presentation thereof to the board of supervisors, shall be served personally on the person alleged to be liable to taxation for the land omitted from the assessment-roll, 404 Cu. XI. ASSESSMENTS, ETC. § 600 Reassessment. at least ten days before the meeting of the board of supervisors; and the board of supervisors shall take no action on such petition, unless proof of the personal service of such petition and notice be made to them by affidavit. The board of supervisors shall give to the person alleged to be liable to taxation for such omitted land, an opportunity to be heard, and on such hearing and review the board of supervisors shall have, as to such omitted property, all the powers of the assessors of a tax district in reviewing and correcting the assessment-roll. The whole amount of tax levied upon land or property omitted in the tax levy of the preceding year shall be deducted from the aggregate of taxation to be levied on the tax district for the current year before such tax is levied. Tax Law, § 53; 3 R. S. 3106. Where certain property (rents accruing from perpetual leases) had in 1864, been, in fact, assessed, but to a person not the owner of the rents, and upon petition of the assessors, the same property was put on the roll of 1865, and assessed to the true owner and a tax levied upon it for 1864, held, that such reassessment was legal and proper. Overing v. Foote, 43 N. Y. 290. That such property could not be reassessed without notice to the owner. Same v. Same, 65 N. Y. 263. , If the time and place for the hearing is fixed by a statute, e. g., the annual meetings of the board of supervisors, or town board, such statute is sufficient notice, unless otherwise prescribed. People v. Turner, 117 N. Y¥. 227. Reassessment of property illegally assessed.— Whenever by the final judgment of a court of competent jurisdiction, it appears to the board of supervisors that any property liable to taxation in any year was erroneously or illegally assessed, and that by reason of such erroneous or illegal assessment, such property did not become subject to taxation for such year, the board shall place the same on the roll of the current year at the valuation thereof, if any, fixed by the assessors for such preceding year; and incase no valuation was fixed by the assessors, such property shall be as- sessed by the board at such valuation as they may determine for the preceding year. Before. fixing such valuation, the board of supervisors shall give to the owners of such property, at the time of the assessment by the board, a notice of at least five days and an opportunity to be heard, and on such hearing, the board shall have, as to such property, all the powers of the assessors of a tax district in reviewing and correcting an assessment-roll. Such property shall be taxed at the rate per centum of such preceding 405 $ 601 ASSESSMENTS, ETC. Or. x. Unpaid taxes. year. The whole amount of tax on property levied in pursuance of this section shall be deducted from the aggregate of taxation to be levied on the tax district for the current year, before such tax is levied. Tax Law, § 54; 3 R. S. 3106. Any such board may correct any manifest clericai or other error in any assessment or returns made by any one or more town officers to such board, or which may, or shall have properly come before such board for its action, confirmation or review; and cause to be refunded to any person the amount collected from him of any tax illegally or improperly assessed or levied, and upon the order of the courfty court, it shall refund any such tax. In raising the amount so refunded, or necessary to supply the deficiency caused by the correction of any error in such assess- ment, such board shall, in the same or next ensuing tax-levv, adjust and apportion such amount upon the property of the several towns and wards of the county as shall be just, taking into consideration the portion of the State, county, town and ward included therein, and the extent to which such town or ward has been benefited thereby. Such board shall ascertain, fix and determine the. amount to which any person or corporation is equitably entitled to receive back from any town, for taxes paid while the boundary line between towns was in dispute and cause the same to be levied and collected. County Law, § 16; 1 R. S. 739; see § 106, ante. See chapter relating to the boards of supervisors where the subject is fully treated. § 601. Unpaid taxes on resident real property to be reassessed. —When the tax on any real property, not assessed as non-resident, is returned as unpaid and so remains, the county treasurer shall immediately deliver a transcript thereof to the supervisor of the’ tax district in which such tax was assessed. Such supervisor shall, if in his power, within thirty days thereafter, cause an ac- curate description of such real property to be made and returned to said treasurer, with the correct amount of taxes thereon, each kind of tax being stated separately, and if necessary, he may cause a survey and map of any said real property to be made, and the expense of such survey and map on, or for, each lot or parcel shall be returned to said treasurer, and be a legal charge upon such real property and be collected with the taxes thereon. ‘The 406 CH. XI. ASSESSMENTS, ETC. § 602 Rejected taxes. amount of such tax shall bear interest at the rate of eight per cen- tum per annum from the first day of February until paid, or until the sale of such property to satisfy such tax by the county treas- urer, or if the property is located in a county embracing a por- tion of the forest preserve, until the return of such unpaid tax to the comptroller. And such real property and the tax thereon shall be regarded for all purposes of assessment, collection and sale as non-resident, and subject to all the provisions of the tax law in relation to non-resident real property and non-resident taxes. Tax Law, § 89, as am’d by Laws 1902, chap. 171. Bennett v. Peck, 112 N. Y. 649. The tax upon land of a resident may ultimately be made a lien on the land and enforced against it but only by proceedings subsequent to the first assess- ment. Collins v. L. I. City, 132 N. Y. 321-325; Newman v. Supervisors, 45 id. 676. = Upon a return of a tax (on the land of a resident) uncollected the land is to be classed as nonresident as to such unpaid tax, and all proceedings for the collection thereof must thereafter be had as if it was the land of a nonresident, Newman v. Supr., 45 N. Y. 676. unless the statute relating to the county prescribes otherwise. Collins v. L. I. City, 132 N. Y. 321. § 602. Rejected taxes.—Transmittal of statement of canceled ‘taxes to board of supervisors—The comptroller shall transmit a transcript of the returns of all taxes canceled, with the addition of interest thereon, to the county treasurer, who shall deliver a copy thereof to a supervisor of the tax district in which such taxes were assessed, by whom it shall be returned to the board of super- visors at their next annual meeting. If such tax district shall have been divided since the assessment, the county treasurer shall deliver such transcript to the board of supervisors at their next annual meeting. If any such cancellation was by reason of the tax having been paid before the same was returned by the county treasurer, such treasurer shall present the transcript’ to the board of supervisors of the county, and the amount of such tax, with the interest, shall be collected by such board of the collector of the county treasurer who made the erroneous returns, and shall be paid into the State treasury. Tax Law, § 105; 3 R. S. 3116. Correction of imperfect descriptions—The supervisor of the tax district in which any lands are situated, upon which a tax shall 407 § 602 ASSESSMENTS, ETC. - CH. XI. Corrections, etc. have been rejected by the comptroller, or shall have been canceled and charged to the county to which it had previously been cred- ited, shall add to the assessment-roll of the tax district in which the land is situated for the year during which a transcript of the returns of such taxes shall have been forwarded by the comptroller to the county treasurer, an accurate description of such lands, if he can obtain the same, the correct amount of taxes thereon, the tax of each year and each kind of tax separately, and shall furnish the comptroller with all such maps and surveys of such lands as shall be required by him. Such supervisor may, if necessary, cause a survey and map of each lot or parcel returned for more perfect description to be made, and the expense of such survey and map shall be a town charge. The board of supervisors shall direct the collection of such taxes so added to such assessment- roll, and they shall be considered the taxes of the year in which the description shall be perfected. If any such supervisor shall not fully comply with the provisions of this section the comptroller. shall not thereafter admit, but shall reject, all such reassessed, canceled or rejected taxes as may be returned to him. If such taxes are not levied upon such lands as herein required, the board of supervisors shall cause the same, with interest thereon, to be levied upon the tax district in which originally assessed, and collected with the other taxes of the same year. If the tax dis- trict shall have been divided since such assessment, such taxes and interest shall be apportioned by the board of supervisors among the tax districts included in the limits of such original tax districts in such equitable manner as it may deem proper. Id., § 106; 3 R. S. 3117. Correct description of land, etc., to be forwarded to comp- troller—Whenever the comptroller shall have rejected any tax in the first instance, or have canceled and charged the same to the county to which it had previously been credited, the supervisor of the town or ward in which such lands are situate, shall, if in his power, add to the assessment-roll of such town or ward for the year during which such transcript shall have been forwarded by the comptroller to the county treasurer, an accurate description of such lands and the correct amount of taxes thereon, stating the tax of each year and each kind of tax, separately, and shall furnish the comptroller with all such maps and surveys of such lands as shall have been required by him; and, if necessary, he may cause a sur- 408 Cu. XI. ASSESSMENTS, ETC. § 603 Report of committee. vey and map of each lot or parcel returned for more perfect de- scription to be made, and the expense of such survey and map shall be a charge upon such land, to be added to the tax thereon, the board of supervisors shall direct the collection of such taxes and the expenses so added to such assessment-roll, and they shall, for all the purposes of this act, be considered as taxes of the year in which the description shall be perfected. If the supervisor of such town or ward shall not have fully complied with the require- ments of this section, the comptroller shall not thereafter admit, but shall reject all such reassessed, canceled or rejected taxes as may be returned to him. Whenever any tax has been rejected by the comptroller and returned to the county to which it had previ- ously been credited, the board of supervisors of such county, or if there be no board of supervisors of such county, then the board of aldermen performing the duties of supervisors, shall direct that such rejected tax be canceled upon the tax-roll in the office of the treasurer of the county, for the year or years for which it was levied, Laws 1878, chap. 152, as am’d by chap. 951, Laws 1896; 3 R. S. 3117. § 603. Form of report of committee on erroneous assess- ments.— The Honorable Board of Supervisors of the County of ................ Your committee on erroneous assessments would respectfully report that we have carefully examined the matter of the erroneous assessment of aa indtindicavenavdaere set forth in the resolution of supervisor ................, pre- sented .......... , and we find (set forth whatever the facts may be in refer- ence to such assessment), and therefore recommend the adoption of the fol- lowing resolution: . Resolved, That the clerk of this board be and is hereby instructed and di- rected to draw an order on the county treasurer for the sum of ............ dollars from the erroneous assessment fund in favor of ................ for the purpose of refunding this erroneous tax; said amount of .............. dollars to be charged against the town of ............ , in the next tax levy. All of which is respectfully submitted. Dated os 2sxeues ies , 190.. Upon the coming in of the report of the committee the board must act upon it. Final action cannot be delegated to individuals or to a committee. People v. Hagadom, 104 N. Y. 516. Such action may be taken by resolution in substantially the following form: Whereas, Certain manifest clerical errors and errors in footing existed in the assessment-rolls and assessments presented to this board by the officers of the several towns and wards of this county for their action, confirmation or review, and the same have been corrected by the committee on footing assess- ment-rolls, as follows: (Here specify the changes.) Resolved, That the corrections so made by said committee, and the assess- ments and valuations as corrected on said assessment-rolls, be, and the same are hereby ratified, confirmed and legalized in pursuance of the County Law. 409 § 604 ASSESSMENTS, ETC. CH. x1. Equalization. § 604. Appointment of commissioners of equalization The board of supervisors of any county of the State may by the con- curring vote of a majority of all the supervisors elected to such board, resolve to appoint three persons to be commissioners of equalization of such county. They shall thereupon appoint such commissioners, two of whom shall be residents of such county and not members of the board of supervisors, and the third commis- sioner shall not be a resident of or a taxpayer in such county, but shall reside in the judicial district in which such county is situ- ated. If there be one or more cities in such county one of such ‘commissioners shall be a resident of such city or cities and one shall be a resident of the towns in such county outside of such city or cities. The commissioner appointed from such city or cities shall be named by the supervisors representing such city or cities, and the commissioner appointed from the towns outside of such city or cities shall be named by the supervisors representing such towns. Both such commissioners, including the third commis- sioner appointed from the judicial district outside of such county, shall be confirmed by a two-thirds vote of all the members of the board of supervisors. If, after such board has resolved to ap- point such commissioners of equalization, they are unable to agree upon the commissioners to be appointed as provided by this section, and such commissioners are not appointed before the first day of July, succeeding the time when such resolution was adopted, the clerk of such board shall apply to the county judge of such county certifying to him the fact that such resolution was adopted and such commissioners have not been appointed pursuant thereto and such county judge shall appoint the com- missioners subject to the provisions of this section relating to their places of residence. The term of office of each of such commissioners shall be three years. Not more than one com- missioner shall reside in the same town or city, and if a com- missioner remove to a town or city in which another commis- sioner resides, the office of the commissioner so removing shall thereupon become vacant. Such appointments shall be so made that not more than a majority of the commissioners belong to the same political party, and the other commissioner shall be chosen from the other political party polling in such county at the last general election either the highest or the next highest number of votes. If the office of any commissioner become vacant before the expiration of his term, such vacancy shall be filled, for the 410 CH. XI. ASSESSMENTS, ETC. § 605 Equalization. ‘unexpired term, by the appointment of a person of the same po- litical faith as his predecessor at the time of his appointment. Each commissioner shall be paid by the county for his services a sum to be fixed by the board of supervisors, not exceeding the rate of four dollars per day, for-the time necessarily and actually oc- -eupied in the performance of his duties, and his necessary and reasonable expenses incurred while absent from his home in the -discharge of his duties, but the total amount paid to any com- missioner for his services and expenses in any one year shall not exceed three hundred dollars. Laws 1896, chap. 820, § 1; 3 R. S. 3104. § 605. Duties of Equalization Committee—Between the first day of September and the time of the annual meeting of the board of supervisors in each year, the commissioners shall ex- amine the assessment-rolls of the several towns in their county, and shall visit each town therein for the purpose of ascertaining whether the valuations in one town or ward bear a just relation to the valuations in all the towns and wards in the county, and they may increase or diminish the aggregate valuations of real estate in any town or ward by adding or deducting such sum upon the hun- dred as may, in their opinion, be necessary to produce a just re- lation between all the valuations of real estate in the county, but they shall in no instance reduce the aggregate valuations of all the towns and wards below the aggregate valuations thereof as made by the assessors. If the office of any commissioner become vacant before the expiration of his term, such vacancy shall be filled for the unexpired term by the appointment of a person of the same political faith as his predecessor at the time of his ap- pointment. Laws 1896, chap. 820, § 2 as amended by Laws 1899, chap. 265. On or before the fourth day of the annual meeting of the board -of supervisors in each year the commissioners shall file with the clerk of such board of supervisors their report of the equalized valuations of real estate, signed by a majority of such commission- ers, and the same shall be binding and conclusive on such board of supervisors as an equalization of the assessments of real estate for such year. Id., § 3. 411 § 605 ASSESSMENTS, ETC. (CH. ou Equalization. REPORT — EQUALIZATION COMMITTEE. Sup. Hopkins, from the committee on equalization, presented the following report, which was laid on the table under the rules: : To the Honorable, the Board of Supervisors of the County of Monroe: Gentlemen — Your committee on equalization would respectfully report as follows: We have carefully considered the assessed values of the various towns and the city of Rochester and find the assessed value of the towns have increased $970,433, and the assessed value of the city of Rochester has increased $5,201,475, making an increase in the country of $6,171,908. The decrease in the assessed value of Brighton, amounting to $731,895, is due to the fact that the village of Brighton is now included in the city of Rochester. The decrease in Chili, amounting to $5,100, is due to the fact, we are advised, that the low lands in that town have been flooded by the river at flood time and land has depreciated in value. The decrease in the assessed value of Mendon, amounting to $8,475, has not been satisfactorily explained. The decrease in Ogden, amounting to $15,925, is due tp the fact, we are advised, that the cold storage building has become valueless and de- preciated $5,000, and there has been several fires in the village and no re- building. We have examined and compared the assessed valuation of real estate in the county and have established the assessed value as the equalized value as follows: Total Real, Total Real, Property and Personal Personal and Towns. Franchise. Estate. Franchise. Brighton ........... ‘ergiettholene $1,771,377 $12,400 $1,783,777 Chill ce cindang soma veuinatete ge 1,899,783 22,850 1,922,633 Clarkson ss sissecccaueacoe ss 1,057,850 38,550 1,096,400 Gates® 6.2 Ges wetness Saracgene Sas 2,646,543 47,600 2,694,143 GOCE fucka eee saw wine ats 4,145,358 102,755 4,248,113 AML . ances. 2c cSdoaw ee aces cle ae 1,458,975 42,000 1,500,975 Henrietta: a: 2esiaes acnoen. ecu e 1,659,550 69,050 1,728,600 Irondequoit ................ 1,909,478 61,800 1,971,278 Mendon > sigce'sceieagueg Se dosted ere a0 2,242,125 159,200 2,401,325 ORDER: pseu wx nsinw an wine da-8s 1,820,025 38,000 1,858,025 PATNA: sii eccls aa Sevres was cade 1,721,124 62,400 1,783,524 Penfield cis s0s ancins o-oue vee aes 1,374,039 34,949 1,408,988 Perinton <2 xcssac seca ee-sacs 2,728,020 99,350 2,827,370 PIttSlOrd 25-04. csayarnsuntersassiasaiatne 1,734,805 50,900 1,785,705 RAGA: saga S-sa seas Gre aia erase ers 1,759,940 85,100 1,845,040 Rush: seca sete te ecsesdecagess 1,401,180 15,520 1,416,700 Sweden 2.2 scs0seieeeussaes 2,825,367 242,000 3,067,367 Webster a2 ccacassceieen ais a 1,421,837 49,750 1,471,587 Wheatland ................. 1,361,455 61,575 1,423,030 Total towns............. $ 36,938,831 $1,295,749 $ 38,234,580 Total city............... 119,679,700 6,588,700 126,268,400 Total county............ $156,618,531 $7,884,449 $164,502,980 Resolved, That the clerk of this board in spreading the state and county tax for the year 1905, be, and he hereby is instructed and directed to spread or extend said taxes upon the total real, personal and special franchise as set 412 ‘CH. XI: ASSESSMENTS, ETC. § 606 Equalization. forth in the above table and in the companalaye table presented to this board November 1, 1905. All of which is respectfully submitted. JARED W. HOPKINS, H. E. HAMIL, H. B. CASH, GRIFF D. PALMER, GEORGE F. HARRIS, J. L. GUERINOT, E. H. WHITE, M. W. NELLIGAN, WM. HORCHELER, F. W. TRUESDALE, THADDEUS DUNN, Committee on Equalization. The report was adopted by the following vote: _Ayes— Sups. Aman, Ashton, Baumann, Brayer, Beard, Beebe, Cash, Clark, ‘Collins, Defendorf, Dunn, Hamil, Harris, Hopkins, Horcheler, Manning, Nel- ligan, Owen, Remmel, Schwartz, Shafer, Starkweather, Truesdale, White, Wolff — 25. Nays — None. § 606. Equalization by board of supervisors—The board of supervisors of each county in this state, at its annual meeting, shall examine the assessment rolls of the several tax districts in the county, for the purpose of ascertaining whether the valu- ations in one tax district bear a just relation to the valuations in all the tax districts in the county; and the board may increase or diminish the aggregate valuations of real estate in any tax district, by adding or deducting such sum upon the hundred, as may, in its opinion, be necessary to produce a just relation between all the valuations of real estate in the county; but it shall, in no instance, except as provided in subdivision two of this section change the aggregate valuations of all the tax districts from the aggregate valuation thereof as made by the assessors. The board of supervisors in any county of the state having a population of more than fifty-five thousand and less than sixty thousand according to the federal enumeration next preceding thc passage of this act and which adjoins a city of the first class may, in its discretion, when examining the assessment rolls of the sev- eral tax districts of the county, as above provided, exclude from the tax rolls of said districts, to be prepared by said board, such parcels of real property as have been struck down to the county at a tax sale and not redeemed as provided in section one hundred and fifty-two of this act: No such properties shall be so excluded from said tax rolls except by a resolution of said board adopted at an annual meeting by a vote of a majority of the members 413 s 606 ASSESSMENTS, ETC. CH. XI. Redemption. thereof. Whenever such real property is so excluded from the tax rolls by the board the total of the assessed valuations of the real estate of the several tax districts, as the same appear on the com- pleted tax rolls, shall be the aggregate valuation of the taxable real estate in the county. Redemption of real property stricken from tax rolls——The real property struck down to a county at said tax sale and omitted from the tax rolls as provided in section fifty of this act shall not be subject to further sale after having been once so sold for taxes. The real property so omitted from the tax rolls may be redeemed by the owner, occupant or any person having an interest in the same, provided the county has not acquired a title in fee to such real property, upon the payment to the county treasurer for the use and benefit of the county of a sum equal to the gross amount of the taxes, expenses of such sale, penalty and interest thereon, together with the tax and interest thereon which would have been due on said real property had it been taxed during each of the years it was so omitted from the tax rolls. The said taxes for each of the years during which said real estate is so omitted from the tax rolls shall be computed on the basis of the assessed valuations returned on said real property bv the assessors of the several tax districts and at the rate fixed by the board of super- visors as the tax rate for the tax district within which said real estate is situated. Tax Law, § 50, as am’d by Laws of 1905, chap. 447. The proper procedure is to add a certain sum to every one hundred dollars instead of adding a gross sum to the aggregate valuation. Talmadge v. Bd. of Suprs. of Rensselaer Co., 21 Barb. 611; Nehasane, etc., v. Loyd, 45 A. D. 631; affd., 167 N.Y. 436, The duties imposed upon the board of supervisors, «f examining the as- sessment-rolls and equalizing the valuations of the rea] estates in the differ- ent tax districts cannot be delegated, but must be performed ly the board as such. Bellinger v. Gray, 51 N. Y. 610. In equalizing assessments no allowance can be made for omissions of taxa- ble persons or property from the roll by assessors. People v. Hadley, 1 Abb. N. C. 441. They are simply to equalize valuations as between the On on ao Oo : & anne ee a * ° a eso Ss fe 2 Ag 2° . a) Be ea = a = Sosy oO Oo an SOB aL 4 : Sp |es 298 x x w< 8 mH Se : . a vo o 7 4 ise ss a a 2 5 w ra) . & oot m S é u S . SEs ne ee a 2236 Si: i¢ Q ko - S - ° 7 rv sony o oS . a) a a = : 3.90 ‘ a >Ls ; Sg avehn » Row z ao m = A Bia BY : eehm a & BOS awe: 9 9 Baa et 28 Sap w 2 = Ss aa & a Ay R Ba 28 ARSE a CS an Se eS 2 = & g & Nn B =2 " < qa on as 2 255 A eal cf sh a aaa B Bie ae & BSEs = Zeer 3 s = 422 CH. XI. ASSESSMENTS, ETC. § 613 Form of roll. ASSESSMENT -ROLL OF THE TOWN OF ........ ; COUNTY OF we aaduawins 5 FOR THE YEAR 190.. Lanps or NoNRESIDENTS. Name of tract, patent) wo of No. of Full Amount — and description of lot. Acres. Value. of tax. part. Great Lor No. 3, 5th Allotment, Division 3, Division 6. Rejected 1888. TO THE TOWN ASSESSORS. To the end that there may be uniformity in the town assessment rolls, when completed, the board of supervisors of Monroe county, in annual session convened, passed the following resolutions, instructing the town assessors to comply with certain forms as here set forth: Plain Figures — Make all figures PLAIN and DISTINCT. Ditto Marks — Do not make ditto marks in the columns for figures. Figures — See that the figures are placed under each other, inside the blue lines and not zig-zag. Acreage — Do not omit any acreages however small, and be sure and report the railroad acreage. Valuation per Acre — In the column designated “value per acre,” place the valuation as fixed by you; this is indispensable. Affidavit — The assessor’s affidavit should immediately follow that portion of the roll made by them, viz.: After the recapitulation. Fractions — Reduce all fractions of an acre to 100ths, thus 75%4 acres, report 75.75, 50 1-3 acres, 50.33; placing the 100ths in the column designated for the purpose. Description — The attention of the assessors is called to the necessity of placing in the roll « correct description of the property, particularly the number of lots or parts of lots. Railroad Property —In entering Railroad, Telegraph and Telephone prop- erty in the assessment roll, place each corporation on separate pages, alpha- beting Railroads under R in the index, and Telegraph and Telephone under T in the index. | , Assessing Lots —In assessing lots, owned by one person, assess each sep- arately. Do not assess several lots to one name, as in case any of the lots are sold, it makes it impossible for the county treasurer to give a receipt. Completion of Roll — The assessors shall complete the assessment roll on or before the first day of August, and notices must be posted in three or more public places; on the third Tuesday of August they must meet to review their assessments. Proper Heading — Railroad and Telegraph property should be placed under the column marked “assessed value of real estate,” not under the column marked “value of personal estate,” unless “ special franchise,” when it should go under that heading. 423 § 613 ASSESSMENTS, ETC. CH. x1. Form of roll. Assessing Railroad Property — In assessing railroads give miles and 100ths of miles of track in town, with value; also acres of land, with value of land and buildings; do not assess it all in one lump as N. Y. C. R. R. $100,000, and do not put it on a page with any other property. Map of Non-Resident Property — If the assessors shall deem it necessary to have an actual survey made, to ascertain the quantity of any lot or tract of non-resident real property, they shall notify the supervisor, who shall cause the necessary surveys to be made at the expense of the town. Column for Fire Taw —In the assessment rolls a column has been placed for “fire tax.” This column will contain the tax on fire districts; assessors can note immediately after property that is liable for fire tax in red ink, the initials “ F. T.,” which will indicate the property is liable to fire tax. Making Tuo Copies of Assessment Rolls — When the assessment roll is com- pleted and verified the assessors shall make two copies thereof, one of which shall be retained by them for the use of themselves and their successors in office, and the other of which, duly certified by the assessors to be a copy, shall be filed in the office of the town clerk, on or before the 15th day of September. Filing of Roll—On or before the 15th day of September a copy shall be filed in the office of the town clerk, which shall become a public record. The assessors shall cause to be posted notices in at least three public places and to be published in one or more newspapers, if any, published in the town, that such assessment has been finally completed and that such certified copy has been so filed. The said original assessment roll shall be delivered to the supervisor on or before October Ist. Village Property — Place incorporated village property on the rolls separate from farm property and make a recapitulation of both, viz.: a recapitulation of the village property immediately after the pages that the property appears on; then commence with the farm property and make a recapitulation of that. On the next page make the grand total, showing the total valuation in the town, of both village and farm property. In several of the rolls last year the recapitulation was strung out for several pages. This is not necessary, and only tends to confuse. Apportionment of R. R. in School Districts — The practice of the assessors making the apportionment for school districts in the assessment roll is wrong; under the law the assessors shall make such apportionment, to be signed by a majority within fifteen days after the final completion of the roll, and said apportionment must be filed with the town clerk within five days thereafter. The town clerk shall furnish the trustees a certified copy of such apportion- ments. A decision on this point held the method of making the apportionment in the assessment rolls to be illegal. People v. Adams, 125 N. Y. 471. Personal — The terms ‘“ personal estate” and “ personal property,” as used in this chapter, includes chattels, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond or mortgage; debts and obligations for the payment of money due or owing to persons residing within this state, however secured or wherever such securities shall be held; debts due by inhabitants of this state to persons not residing within the United States for the purpose of any real estate, public stocks, stocks in moneyed corporations, and such portion of the capital, as shall not be invested in real estate. (Sec. 4, Chap. 808, Laws of 1896.) Order of Assessing — The practice of alphabeting the names in the assess- ment roll is unnecessary, as the index in the front portion of the book is there for that purpose. Place the names in the assessment roll exactly the way you find the property when you assess along a road or street. If you find Brown, Smith, Jones, Robinson, etc., living on one road, place their names in the roll in that order, and it would facilitate the making of tax searches, if the assessors would head the page by stating the name of the tract, road or street 424 Cu. x1. ASSESSMENTS, ETC. § 613: Form. on which the property is found. In all cases except Railroads, Tekegraph and Telephones, fill out the page. Recapitulation — Place all the village property in the book first, regardless of the alphabetical arrangement of names, and then make a recapitulation. Then enter the farm property and make a recapitulation of that. On the following page place the two recapitulations, adding them together, which will give the total valuation of the town. The Railroads, Telegraph and Telephone companies valuations should be: divided between the village and town. In case property has been omitted the. previous year, and is placed in the assessment roll to be re-assessed, place it on a separate page after the recapitulation, and write at the head of the page “To be re-assessed.” Do not add the amount to be re-assessed in the total. Footing Assessment Rolls — According to the law the Assessors Must Foot THE ASSESSMENT RoLLs before delivering them to the supervisors. The- assessors of the towns will understand the Great ImporTANcE of adding the: columns correctly; an error in acreage, personal or real, however small, may work great injury to your particular town. In making the recapitulation in the back of the book carry over the footings of the page like this: Assessed value Value of Per- Sex. No. of Acres. of ie pidiae sonal Property. | Dog. Slut. Page 1 145.75 $ 24,785 $ 2,000 4 1 ae 377.50 52,591 12,000 15 1 ee 3 376.18 37,747 27,450 20 2 Total 899.43 $115,133 $41,450 39 | #4 Uneven Amounts — The attention of the assessors is called to the common practice of making the valuation in odd amounts. As, for instance, John Doe has 57 acres of land at $87 per acre, which would make the assessment $4,959. As these uneven amounts are hard to handle for the town officers, school trus- tees, and all persons having taxes to extend on the property, it is suggested the assessors in the towns follow the practice of the large majority of the assessors, and where a multiplication brings amounts of this character, either reduce or add to them to bring 50 or 100, In the above amount of $4,959, it would be called $4,950; if the amount was $4,996, it would be called $5,000. In other words, if the result is 49 or less, call it even hundred; if more than 49 and less than 76, it should be called 50; if 76 and less than 99, call it a hundred in the next hundred, etc. Exempt Property — All exempt property, as schools, churches, city, state and property purchased with pension money, must be placed in the assessment roll in the same manner as other property, and in the same order that it is found along a street or road; if the property is entirely exempt, the word “free” should be written in the column under “assessed value of real estate;” if the property is exempt on account of pension, or any portion of it, the total amount of valuction should be placed on the left hand page and amount of exemption deducted, and the balance, if any, placed under proper heading. Property purchased with pension money is liable for local schoo? taxes and maintenance of streets and highways. Make the entry as follows, on the left hand page: 425 § 614 ASSESSMENTS, ETC. CH. x1. Tax-roll and warrant. Valuation ........... $5,000 Assessed Valuation of Real Estate Exempt ........... 3,000 $2,000. If the assessors fail to comply with the above instructions, the supervisor is hereby authorized to return the rolls to the assessors for correction. § 614. Tax-roll and collector’s warrant—On or before De cember fifteenth, in each year, the board of supervisors shall an- nex to the tax-roll a warrant under the seal of the county, signed by the chairman and clerk of the board, commanding the collector of each tax district, to whom the same is directed, to collect from the several persons named in said roll the several sums mentioned in the last column thereof opposite their respective names, except taxes upon the shares of stock of banks and banking associations, on or before the first day of the following February, and further commanding him to pay over on or before that date, all moneys so collected, appearing on said roll, to the treasurer of the county, if he be a collector of a city or a division thereof, or if he be a collector of a town: 1. To the commissioners of highways of the town, such sum as shall have been raised for the support of highways and bridges therein. 2. To the overseers of the poor of the town, such sum as shall have been levied, to be expended by such overseers for the sup- port of the poor therein. 3. To the supervisor, of the town, all of the moneys levied therein, to defray any other town expenses or charges. 4. To the treasurer of the county, the residue of the money so to be collected. If the law shall direct the taxes levied for any local or special purpose in a city or town, to be paid to any person or officer other than those named in this section, the warrant shall be varied so as to conform to such direction. The warrant shall authorize the collector to levy such taxes by distress and sale, in case of non- payment. The corrected assessment-roll, or a fair copy thereof, shall be delivered by the board of supervisors to the collector of the tax district on or before December fifteenth, in each year. Tax Law, § 56, as am’d by Laws 1901, chap. 550, § 3. It seems that officers imposing tax may ascertain amount required to be paid to county treasurer and held by him as a sinking fund for redemption of railroad aid bonds and specify same in the warrant; if they do not do so the collector may deduct for school and road taxes and pay balance to county treasurer. Matter of Clark v. Sheldon, 106 N. Y. 104; People v. Brown, 55 N. Y. 180. 426 CH. XI. ASSESSMENTS, ETC. §§ 615-616 Warrants, ete. If towns are so bonded the moneys collected for such purposes must be so used, and the authorities have no right to divert or appropriate such taxes for any other purpose. Bridges v. Supr., 92 N. Y. 570. Moneys for the poor and highway purposes should be paid over to the proper officer, not to the supervisor. The warrant should so direct. People v. Pennock, 60 N. Y. 421. Although a warrant may have been issued erroneously or irregularly, if on its face it gives authority to the. officer to collect the tax, replevin cannot be sustained for property taken by virtue of the warrant. Troy & L. R. R. v. Kane, 72 N. Y. 614; L. S. & M.S. R. R. Co. v. Roach, 80 N. Y. 339. A delay in delivery of warrant to collector until after December 15th does not invalidate the warrant, neither is it invalidated because no affidavit is at- tached to the copy of the rol] delivered to him. The collector is protected and has a right to assume that a proper affidavit was attached to the original roll. Bradley v. Ward, 58 N. Y. 401. An omission of the dollar mark in the statement in a tax roll and warrant of the amount of a tax does not invalidate the assessment tax roll or warrant, such mark should however appear. American Tool Co. v. Smith, 96 N. Y. 670; Ensign et al. v. Barse et al., 107 N. Y. 329, 338. The official designation of the one so signing the warrant should be added. Sheldon v. Van Buskirk, 2 N. Y. 473. § 615. Validation of certain warrants—The acts of the boards of supervisors of the several counties of this State, in an- nual session for the year eighteen hundred and ninety-six, in is- suing warrants for the collection of taxes, to the collectors of the several towns or tax districts thereof, so far as such acts may be affected, questioned or impaired by reason of such warrants hav- ing been issued to such collectors under the hands and seals of the individual members of said boards of supervisors respectively, or a majority thereof, are hereby legalized ratified and confirmed, and made as effectual and valid as if such warrants had been is- sued under the seal of the county and signed by the chairman and clerk of said several boards of supervisors, as required by the “tax law” of this State. Laws 1897, Chap. 4. § 616. Collector’s warrant. STATE OF NEW YORK, sa: County oF Monrog, Collector of the town of......... in said County: YOU ARE HEREBY COMMANDED to collect from the several persons named in the ASSESSMENT ROLL hereunto annexed, the several sums men- 497 § 616 ASSESSMENTS, ETC. Cu. xr. Form. tioned in the last column in each page thereof, opposite to their respective names; and you are hereby authorized, in case any of them shall refuse or neglect to pay such sum or sums to levy the same by distress and sale of his. or her goods and chattels. . And you are hereby directed and required out of the moneys so to be col-: lected to pay: To the Commissioner of Highways of the said Town, the sum of To the Treasurer of the said County,...... 6.0... ccc cece eee eee ane perl RGR ea eS dollars and neccscaccussasensdswer see ataass. Cents, the residue of the said moneys so to be collected (exclusive of Dog Taxes). AND YOU ARE FURTHER COMMANDED to collect (in the same manner as the said other taxes are directed to be collected) from the several persons named in the said roll as owning or harboring any dog or bitch, the sum set opposite their respective names, and to pay the same to the Supervisor of the said Town, first retaining therefrom a commission of ten per cent. upon all sums so collected by you, for Dog Taxes, for your fees. And you are required to make all the payments hereinbefore specified on or before the first day of February next ensuing the date thereof. And for so doing this shall be your warrant. Witness the hands and seals of the Boarp or SUPERVISORS OF THE COUNTY oF Monrog, or a majority of them, at the City of Rochester, this .......... day of December, in the year of our Lord, one thousand eight hundred and minety.........--.0505- ; fs He ahlaenah are TOTES PREG HOS BTS De Ba seas yee tarts at dacectiancne gee eS mise anal Sie ew bpeusncoe falar Sy SS ERS SRS Vis Ss ggtate tes shee trevas Dene haverdenwahey Le! SI re ae ee ee a Te 1G cd cine He faroudeer ade dea alana ae are arenas L. 8. Sik CeaGih alk es eve Pama PALER Oe Sa De Ss ora ts beled 4 eaten Sans ais bees wae Dae Be ce i ar eo er eae eee L. S. DRA e See HEE Ce Tea eee eee Ey By apices heat APRS See Cee a ara ae eee GUE! Li 8s 24ers cae creo aes aiasa te Ls Ss Saardie Diese ted ates SS Aas Ss ate Di (Ss. shag ey ones ee chee 8 is ede eine Dee SS a raclaliahs bara an Ghieteass aviek RcORSHAI ONS, fee SiaSeLS Dis Bic FS ce Seas S God den we alae Lee Be ee ae ee eee ee ee ee oe L. S. SR Te ee SHES Dee hee eae eee Le Be reer ek ee ee L. s. sale ae Ou Ba ma weap eo een ere Ly Ie ree ee ee ee eee ee L. S. wee m ecw wees e see e sess cesses Ly Se Mgkis Nhe BAR eRe SESS BASS SSE L. 8. MEE VERGO Led HEE DOG Bie eee dew Le Be Wa Teileia dckaa Qanekia 70 we ie Rav Sad New ar B eee L. S. Se ee re ee ee eee were rece rae Le SL aici oe ace Speen SA Gare: ean case al esane uapariay Li. Ser eee el bee ane ae Re ede ae earsie: Te Be a arrage Sy ae PE REE Bee alae ee Fs L. S. AP 6 abe ee Na eae eens 6 eee aeneerace Dba Se 4 RaG Bils anlar: Aw Gaeemp ee) a! a carder y carpages L. Ss. Fe wee ee meee eee ewan cece eees Ly Be CesT SS RGM SS RSS Hei eel Sea LB 8s sey tonag a eee ae seme e oe ace es be Ss stile ate te aeRO RES SE SMR Dw Meee L. S. Ce eee eee ee meee eee ee eee Le Se Sas G8 Fase epee as Sicd csi Grcerhay iat a ays oalgels seer aumiamooe Vis Bie GF Ss MES seh ensue mia Gaeta e Sle Be ite ena Mavar we eee Reale te Be! Syed Rowse eae Sw L. S. 428 Cu. XI. ASSESSMENTS, ETC. § 616 Form. Highway Commissioner, | ] do, do. del. Highway Taz, 3 cae ieee a Pads tl do. do. Scraper Taz, 3) Sih Heel be SICH assReIry |Overseer of the Poor, 3 PANINI Teeth pe \Supervisor, At ce do. Dog Taz, Bo ad bode | 5 sf eee tf County Treasurer, H Tele bh ae ls a a eee — Total, $ | | Sections 29 anp 30, oF CHAPTER 180, or Laws oF 1845. (As amended by Chap. 96, 1876.) 29. Whenever any Town Collector shall have received any warrant for the collection of taxes, he shall immediately thereafter cause notices of the reception thereof to be posted up in five public places in the ward or town, and so located as will be most likely to give notice to the inhabitants thereof, and shall designate in such notices, one or more convenient places in such town, where he will attend from nine o’clock, forenoon, till four o’clock, after- noon, at least three days in each week, for thirty days, which days shall also be specified in such notice, for the purpose of receiving payment of taxes; and it shall be the duty of such Collector to attend accordingly, and any person may pay his taxes to such Collector at the time and place so designated, or at any other time or place, on paying one per cent. fees thereon within thirty ‘days from the first posting of said notices; and no collector shall receive over ‘one per cent. fees for receiving or collecting any taxes within said thirty days. But every such Collector shall be entitled to receive one cent fees on every amount of tax under one dollar paid in or collected within said thirty days, except in cases where it is now otherwise provided by law. 30. It shall be the duty of the Collector, after the expiration of the said thirty days, to proceed and collect the unpaid taxes in the same manner, and shall pay over or account to the County Treasurer, and shall be entitled to charge, collect and receive the same fees as now provided by law; which said tees shall be collected with such unpaid taxes from the several and respective persons named in said tax list. Additional Fees of Collectors. — Town Collectors shall be entitled to collect five per cent. fees for all unpaid taxes under the thirtieth section of the act hereby amended, and whenever such Collector shall make return to the County ‘Treasurer for any unpaid taxes, he shall add-to the several sums so returned by him, five per cent., which shall go to the credit of the county, and be col- lected with said unpaid taxes; and such Collector shall be entitled to receive from the County Treasury, and be paid by the Treasurer, two per cent. as fees for all taxes so returned by him. : L. 1847, ch. 455, sec. 16, as amended L. 1875, ch. 474, sec. 1. DOGS. Laws of 1892, § 113, ch. 686, * * * * * and if any person duly assessed, shall refuse or neglect to pay the tax so assessed, within five days 429 § 617 ASSESSMENTS, ETC. CH. XI. Collector's undertaking. after demand thereof, it shall be lawful for any person, and it shall be THE DUTY of the Collector to kill the dog so taxed. Laws of 1892, § 115, ch. 686. Each Collector shall be allowed to retain a commission of ten dollars on every hundred dollars collected, and at that, rate upon all sums coilected by him pursuant to this article, and upon filing his affidavit of the fact with the Supervisor, be entitled to retain, as a further compensation from the moneys collected by him, the sum of one dollar for every dog or bitch killed by him under the provisions of this article. § 617. Town collector’s undertaking.— Know all Men by these Presents, That I, .............. collector of the fOWs Of 26.4c4-caa ideader , in the county of Monroe, State of New York, as principal, ANd s.5)32ccsccul es aoe ASE at NAS HRS OFS SRG MAS Ae REE Ss Son ee of the said town, county and state, as sureties, are held and firmly bound unto the town of ..............-0 00 eee in said County of Monroe, in the sum of FN teitd B:9ed- 5 gue dollars, [1] for which payment well and truly to be made we bind ourselves, our heirs, executors and administrators, jointly and severally, tirmly by these presents. Signed, sealed and delivered this ...... day of ci secre ices , 190.. Whereas, The said ................ was on the .i:. day of .ciassaurs cs 5 19.., duly elected collector of the said town of ................ , and is about to enter upon the discharge of his duties and to receive the assessment roll of said town for the year 19.., calling for the collection of ............ dollars, Now Therefore, The condition of the foregoing undertaking is such, that the above named ................ shall well and faithfully execute his duties, as such collector, and pay over all moneys received by him and ac- count in the manner and within the time prescribed by law for all taxes upon the assessment-roll of his town, delivered to him for the ensuing year, and shall pay over all moneys or property received by him as such collector, in accordance with law, and in default thereof, that we, the undersigned sure- ties, will pay all damages, costs and expenses resulting from such default. not exceeding the sum of ............ dollars, In Testimony Whereof, The said collector, as principal, and the said sureties above named, have hereunto set their hands and seals the day and year first above written. dined SchieD tua Guage Rar pahen th Malle ame L. S. Principal. ote hide an gushes eens gas ahaa . 8. Surety. 86 bbs Ooo Es Reeret we torsaee Teed L. 8. Surety. Sea Sys asta tapees sss lanaacy ook ane na ee L, 8. Surety. sald acb-ehhnd nasi Gis enaeAA ee eee ate a L. 8. Surety sisi Fema e ewes ea Bee ees eee bao L. S. Surety. SoG ured Dee Ne Menta a atoG L. 8. Surety. a ie a etal ei aoailaen tua Sater tasgranantinrt an L. 8. Surety. CH. XI. ASSESSMENTS, ETC. $$ 618-619: Collector’s notice. County oF Monrog, TOWN OF.............. On this .... day of ............ , 19.. before me personally appeared, STATE OF NEW mt 88.6 to me known to be the individuals described in and who executed the fore- going instrument and they severally duly acknowledged to me that they executed the same. § 618. Notice by collector of receipt of assessment roll and warrant.— Notice is hereby given that I, the undersigned, collector of taxes in and for the town of ............ , County of Monroe, have received tax-roll and warrant for the collection of ‘taxes for the present year, end, that I will at- tend at. 2 cccsccc sess , in said town.............065 Disio us cha eiienghii le: Side o esiwae ss in each week, for thirty days from the date hereof, from 9 o clock in the fore- noon until 4 o’clock in the afternoon, for the purpose of receiving the taxes assessed upon such roll. Dated this .... day of ..........-.-- , 19.. Collector. Town. Of 2 ines ecw cannes » County of Monroe. § 619. Notice to non-residents—A person who is the owner of, or liable to assessment for, an interest in real property situated and liable to assessment and taxation in a town in which he is not actually a resident may file with the town clerk of such town a notice stating his name, residence and post-office address, a description of the premises sufficient to identify the same, and if situated in a village or school district, the name of such village and number and designation of such school district. The town clerk shall, within five days after the delivery of the warrants for the collection of taxes in such tax districts, furnish to the col- lectors of the town, and the collector of each village and school district in which such real property is situated, and such collectors shall within such time apply for, a transcript of all notices so filed, and such collectors shall within five days after the receipt of such transcripts mail to each person filing such notice, at the post-office address stated therein, a statement of the amount of taxes due on said property. Upon the filing of such notice the 431 $§ 620-621 ASSESSMENTS, ETC. (CH. x1. Collection of taxes. town clerk shall be entitled to receive a fee of one dollar from the person offering such notice, which shall be in full for all ‘services rendered hereunder. Tax Law, § 70a, added by Laws 1903, chap. 338. § 620. Collection of taxes——After the expiration of such period of thirty days, the collector shall call, at least once, on ‘every person taxed upon such roll, whose taxes are unpaid, at his usual place of residence, if he is an actual inhabitant of such tax district, and demand payment of the taxes charged to him on his property. If any person shall neglect or refuse to pay any tax imposed on him, the collector shall levy upon any personal property in the county belonging to or in the possession of any person who ought to pay the tax, and cause the same to be sold at public auction for the payment of such tax, and the fees and ex- penses of collection; and no claim of property to be made thereto by any other person shall be available to prevent such sale. Pub- lic notice of the time and place of sale of the property to be sold shall be given by posting the same in at least three public places in the tax district where the sale is to be made, at least six days previous thereto. If the proceeds of such sale shall be more than the amount of such tax, the fees of the collection and the expenses of the sale, the surplus shall be paid to the person against whom the tax was assessed. If any other person shall claim the surplus, on the ground that the property sold belonged to him, and such claim be admitted by the person for the payment of whose tax the sale was made, such surplus shall be paid to such other per- son. If such claim be contested by the person for the payment of whose tax the property was sold, such surplus shall be paid over by the collector to the supervisor of the town, who shall retain the same until the rights of the parties thereto shall be determined by due course of law, or by agreement in writing made by them and filed with the supervisor. The collector upon payment of the taxes shall state in the column of the tax roll provided there- for, the date of such payment, and shall write his name after such date. Tax Law, § 71, as am’d by Laws 1901, chap. 159; see also, §§ 535, ante, and 1316, post. § 621. When collector neglects to qualify the sheriff shall act. —If the collector of any tax district in the State shall neglect or refuse to execute an official bond or undertaking as required by 432 * CH. XI. ASSESSMENTS, ETC. §§ 622-623 Collector, ete. law, or the supervisor of the town shall refuse or neglect to approve and file the same, within the time prescribed by law, and a new collector shall not have been appointed within ten days af- ter the time when such bond or undertaking should have been filed, the board of supervisors shall deliver the tax-roll or a copy thereof with the warrant annexed, to the sheriff, who shall give a like undertaking as is required from the collector, and who shall then proceed with the collection of the taxes levied therein in like manner as collectors are authorized by law to do, and with like powers and subject to the same duties and obligations. Every such warrant shall require all payments therein specified to be made by the sheriff within sixty days after the receipt of the warrant by him. The expense of the collection of such taxes by him, if any, over and above the fees lawfully chargeable by the collector, shall be andited by the board of supervisors and shall be a charge upon the town. Tax Law, § 87; 3 R. 8. 3113. § 622. When collector refuses to serve or disabled.—The town board shall immediately appoint his successor, who shall give same undertaking, be subject to same duties and penalties, etc., as his predecessor. Tax Law, § 86; see § 630, ante. § 623. Collection of unpaid taxes on debts owing to nonresi- dents of the United States—If it shall appear by the return of any collector that any tax imposed upon a debt owing to a person residing out of the United States remains unpaid, the county treas- urer shall, after the expiration of twenty days from such return, issue his warrant to the sheriff of any county in this State where eny debtor of any such nonresident creditor may reside, command- ing him to make of the real and personal property of such non- resident the amount of such tax, to be specified in a schedule an- nexed to the warrant, with his fees and the sum of one dollar for the expense of issuing such warrant, and to return the warrant to the treasurer issuing the same, and to pay over to him the money which shall be collected by virtue thereof, except the sheriff’s fees, by a day therein to be specified within sixty days from the date thereof. The taxes upon several debts owing to a nonresident shall be included in one warrant. The taxes upon several debts owing to different nonresidents may be included in the same war- rant, and the sheriff shall be directed to levy the sum specified in 28 433 § 624 ASSESSMENTS, ETC. CH. XI. Return of warrant. the schedule annexed, upon the real and persona: property of the nonresidents, respectively, opposite to whose names, respectively, such sums shall be written, with fifty cents for the expenses of the warrant. Such warrant shall be a lien upon and shall bind the real and personal property of the nonresidents against whom issued from the time an actual levy shall be made upon any prop- erty by virtue thereof, and the sheriff to whom the warrant shall be directed shall proceed upon the same, in all respects, with like effect, and in the same manner, as prescribed by law, in respect to execution against property issued upon judgment rendered in the supreme court, and shall be entitled to the same fees for his services in executing the same, to be collected in the same man- ner. Tax Law, § 76; 3 R. S. 3110. § 624. Return of warrant for collection of taxes on debts ow- ing to nonresidents—Neglect to make return.—lIf any sheriff shall neglect to return any such warrant as directed therein, or to pay over any money collected by him in pursuance thereof, he shall be proceeded against in the supreme court by attachment in the same manner, and with like effect, as for similar neglect in ref- erence to an execution issued out of the supreme court in a sim- ilar action, and the proceedings therein shall be the same in all respects. Jf any such warrant shall be returned unsatisfied, wholly or partly, the county treasurer may obtain an order from a judge of the supreme court of the district, or a county judge of the county of such treasurer, issuing the warrant, requiring such nonresident or any person having property of such nonresident or indebted to him, to appear and answer concerning the prop- erty of such nonresident. The same remedies and proceedings may be had in the name of such county treasurer or comptroller before the officer granting such order, and with a like effect, as are provided by law in proceedings against a judgment debtor supplementary to execution against him, returned wholly or in, part unsatisfied. The expenses of a county treasurer, and such compensation as the board of supervisors may allow him for his services under this section, and for making and transmitting to the assessors of the several towns of his county an abstract or copy of the statements of the agents of nonresident creditors, shall be a county charge. Tax Law, § 77; 3 R. 8, 3111. 434 CH. XI. ASSESSMENTS, ETC. § 625 Unpaid taxes. § 625. Return by collector of unpaid taxes—Every collector who makes and delivers to the county treasurer an account of un- paid taxes, upon the tax-roll annexed to his warrant, which he shall not have been able to collect, verified by his affidavit, that the sums mentioned therein remain unpaid, and that he has not, upon diligent inquiry, been able to discover any personal prop- erty out of which the same could be ¢ollected by levy and sale, shall be credited by the county treasurer with the amount of such account. In making such return of unpaid taxes, the collector shall add thereto five per centum of the amount thereof. In case such taxes is uncollected upon lands assessed to a resident he shall also state the reason why the same was not collected. Any col- lector who has heretofore failed in making such return of unpaid taxes, may make such return, whether his term of office has ex- pired or not, verified by his affidavit, to the county treasurer any time within eight years after such failure and before the lands against which said taxes are assessed, are advertised for sale pursuant to this act, and in case any collector shall heretofore or hereafter fail to add said five per centum the county treasurer shall add the aforesaid five per centum of the amount of said uncollected tax as aforesaid. Such return shall be indorsed upon or attached to said roll, and shall be in the form to be prescribed by the state board of tax commissioners. Such tax and per- centage may be paid to the county treasurer at any time before a return is made to the comptroller. The county treasurer in counties in which lands are sold by him for the nonpayment of taxes, is hereby authorized to incur and pay for such expenses as he may deem necessary for the examination of collector’s returns and descriptions of property to be sold pursuant to this act, and the procurement of proper collector’s returns and the examinations and procurement of matters and facts as he may deem necessary to make a valid tax sale hereunder, but such expense shall not exceed the amount of the five per centum added as aforesaid. Tax Law, § 82, as am’d by Laws 1901, chap. 517. The following is the form prescribed by the tax commissioners: STATE OF NEW YORK, ) ,, COUNTY OF........ 006 Ly. ahead cians a Gracnicate , collector of the town of .............. , being duly sworn, do depose and say that the following is a true account of the taxes remaining unpaid upon the assessment-roll of said town tor the year 18. with five per centum thereof added thereto, as required by statute: That the sums mentioned therein remain unpaid, and I have not, upon diligent inquiry, been able to discover any personal property out of which the 435 §§ 626-627 ASSESSMENTS, ETC. CH. x1. Unpaid taxes. sum might be collected by levy and sales. The reason why the tax assessed tO svsdaxsanua oe ase tee , Tesidents of said town, was not collected, is as fol- Subscribed to and sworn to before me, this, oo. day of viss wesc , 190.. See, Sanders v. Downs, 141 N. Y. 422. § 626. Return when collection has been enjoined.—Any stay, lawfully granted by any court of record by injunction other or- der or proceeding, of the collection of any tax existing at the expiration of the period for the collection of the tax under any warrant or process in the hands of the collector or other officer for the collection thereof, or existing at the time of the expiration of the term of office of the collector or officer holding such war- rant, shall operate as an extension of the time within which such collector or other officer may collect such tax until such stay is terminated and for the period of thirty days thereafter. As to all other taxes to be collected under any such warrant or process, the collector or officer holding the warrant or process shall make a return thereof within the time prescribed by law. Tax Law, § 83; 3 R. S. 3112. § 627. Payment of money collected—Every collector shall, within one week after the time prescribed in his warrant for the payment of the moneys directed therein to be paid, pay to the officers and persons specified therein, the sums required in such warrant to be paid to them respectively. The officers and per- sons other than the county treasurer, to whom any such money shall be paid, shall deliver to the collector duplicate receipts there- for, one of which duplicates shall be filed by the collector with the county treasurer and shall entitle him to a credit in the books of the county treasurer for the amount therein stated to have been received, and no other evidence of such payment shall be received by the county treasurer. If any greater amount of taxes shall be Jevied in any town than the town charges thereof, and its propor- tionate share of the State taxes and county charges, the surplus shall be paid by the collector to the county treasurer, who shall place it to the credit of such town, and it shall go to the reduction of the tax upon the town for the succeeding year. Tax Law, § 84. 436 CH. XI. ASSESSMENTS, ETC. § 628 Time-extension. § 628. Extension of time for collection —The county treas- urer, upon application of the supervisor of any town or common council of any city in his county, may extend the time for collec- tion of taxes remaining unpaid to a day not later than May first, following, in case the collector shall pay over all moneys collected by him and make his return of nonresident taxes, and renew his bond in a penalty twice the amount of the taxes remaining uncol- lected, approved by the proper officer upon filing the same, as the original bond is required to be filed, and delivering a certified copy thereof to such treasurer. Receivers of taxes who have filed a bond as required by statute shall not be required to renew their bonds. This section shall not affect any special law relating to the extension of time for the collection of taxes, nor be construed to extend the time for the payment of the state tax by the county treasurer, as required by this chapter. Tax Law, § 85. FORM No. 48. APPLICATION OF SUPERVISOR FOR EXTENSION OF TIME FOR COLLECTION OF TAXES. (Tax Law, § 85.) To the County Treasurer of the county of ...........0.5208 Application is hereby made, in pursuance of section 85 of the Tax Law, for an extension of time until March 1, 19.., for the collection of taxes in the: town of .............. , for the reason that (state reason for delay). Dated this .... day of ............ »19.. “A. B., Supervisor of the town of ........++06. é ORDER OF TREASURER GRANTING EXTENSION. (Tax Law, § 85.) Upon application made to me, in pursuance to section 85 of the Tax Law, y A. B., supervisor of the town of ............ , for an extension of time for the collection of taxes in such town, and the reason stated in such appli- cation appearing to me sufficient, and proof having been made to me that J. F., the collector of such town, has paid over all moneys heretofore collected by him and has made a return of nonresident taxes remaining unpaid, and renewed his bond in a penalty twice the amount of the taxes remaining un- collected, a certified copy of which has been delivered to me, it is hereby Ordered, That the time for the collection of taxes remaining unpaid in such town is hereby extended until the Ist day of March, 19.. Dated this .... day of ............ »19.. County Treasurer of the county Of .......ceeeseeee § 629. Extension of time for the collection of taxes—The county treasurer may extend the time for the collection of taxes in any town or ward, but no extension shall be permitted until the collector of taxes of the town, city or ward in which such ex- 437 § 630 ASSESSMENTS, ETC. Cu. x1. State tax. tension shall be asked shall pay over to the county treasurer all the taxes collected by him, and renew his undertaking as the su- pervisor of his town shall approve, and furnish evidence by his oath, and other competent testimony, if any, as such treasurer shall require, that he has been unable, for cause stated, to collect all the taxes within the time required by his warrant; but such extension shall not in any case be made beyond the first day of April in any year, unless ninety per cent. of such taxes shall have been col- lected and paid over to him, County Law, § 149; see § 16, ante. § 630. Payment of state tax——-The comptroller shall charge each county treasurer with the amount of the state tax levied on his county, except the tax for schools, crediting him with his fees, if any, but no fees shall be allowed by the comptroller for such portion of the state tax as is credited by him for unpaid non- resident taxes. The county treasurer of each county shall, after retaining his fees thereon, at the rate of one per centum thereof, which shall not, however, in any case exceed fifteen hundred dol- lars, for all taxes for state purposes, including schools, pay the state tax to the treasurer of the state, as follows: One-third of the state tax exclusive of the state tax for schools on or before the fifteenth day of February, one-third thereof on or before the fifteenth day of April, and unless otherwise provided by law, the balance thereof on or before the fifteenth day of May in each year, and notify the comptroller of such payment. Whenever the state tax for schools, payable by any county, shall exceed the apportion- ment to such county of state school moneys as made by the state superintendent of public instruction, in accordance with the pro- visions of the consolidated school law, such excess shall be paid iby the treasurer of such county to the treasurer of the state on or ibefore the fifteenth day of March in each year, and such treasurer shall notify the state superintendent of public instruction of such payment. If there are not sufficient funds in the county treasury standing to the credit of any town to pay the state tax charge- able thereto, the treasurer shall borrow sufficient money upon the credit of the county and charge the same against such town, with interest thereon until the same is paid.. If any county treasurer shall not pay over the state tax, including state tax for schools, as herein directed, the comptroller shall charge on all sums withheld such rate of interest as shall be sufficient to repay all expenditures 438 CH. XI. ASSESSMENTS, ETC. §§ 631-632 County treasurer with comptroller, incurred by the state in borrowing money equivalent to the amount so withheld, and such additional rate as he shall deem proper, not exceeding ten per centum, from the dates hereinbefore provided for such payments in each year, which shall be regarded as funds in the hands of the county treasurer belonging to the state and for which his sureties and county shall be liable. The fees of the county treasurer for collecting and paying over the school tax shall be allowed and paid by the superintendent of public in- struction. Tax Law, § 91, as am’d by Laws 1898, chap. 361; Laws 1902, chap. 378. § 631. Accounts of county treasurer with comptroller—The comptroller shall state annually on June first, the account of each county treasurer, and if any part of a state tax is unpaid at that date, the comptroller shall transmit by mail to the county treas- urer a copy of such accounts and a requisition that he must pay the balance due the state within thirty days, and if the tax is not paid within such time, the comptroller shall, unless he is satisfied by due proof that the treasurer has not received such balance, and has used due diligence in collecting the same, forthwith deliver a copy of the account to the attorney-general, who shall take the necessary proceedings to ¢ollect the same of the county treasurer ' or his sureties or otherwise, with interest as provided by the last preceding section. The comptroller may also, in his discretion, direct the board of supervisors of the county to institute the neces- sary proceedings on the undertaking of such county treasurer and his sureties. The comptroller shall also transmit to the board of supervisors on or before October tenth, a statement of acount between his office and the county treasurer. Tax Law, § 92. § 632. Losses by default of collector or treasurer.—A]l losses sustained, and all deficiencies in any taxes, or in the payments to be made therefrom, by reason of the default of any collector, shall be chargeable to the town or city of which he is collector. If occasioned by the default of the treasurer of any county in the discharge of his official duties, such losses shall be chargeable to such county. Any judgment against such treasurer for any such loss or deficiency on account of the state tax upon which an execu- tion shall have been issued and returned unsatisfied shall be con- clusive as to the fact of such loss or deficiency, and the amount of such deficiency shall thereupon become a charge against such 439 $$ 633-635 ASSESSMENTS, ETC, CH. x1. Receipt for taxes. county, and the board of supervisors thereof shall add all such losses or deficiencies to the next year’s taxes of such town, city or county, and levy the same thereon. Tax Law, § 93. § 633. Receipts for taxes—The collector shall deliver a re- ceipt to each person paying a tax, specifying the date of such pay- ment, the name of such person, the description of the property as shown on the assessment-roll, the name of the person to whom the same is assessed, the amount of such tax, and the date of the . delivery to him of the assessment-roll on account of which such tax was paid. For the purpose of giving such receipt, each collec- tor shall have a book of blank receipts, so arranged that when a receipt is torn therefrom a corresponding stub will remain. The state board of tax commissioners shall prescribe the form of such receipts, stubs and books and they shall be furnished to the col- lector by the board of supervisors, at the expense of the county. At the time of giving such a receipt, the collector shall make the same entries on the corresponding stub as are required to be made on the receipt. Such book shall be subject to public inspection and shall be filed by the collector with his return, together with the assessment-roll in the office of the ¢ounty treasurer. Tax Law, § 94. § 634. Article, how applicable—This article * shall apply to all the cities or towns of the state, in so far as the matters herein provided for do not conflict with the special and local laws of such cities or towns. Tax Law, § 95. § 635. Power of county court when collector fails to pay over. —lIf any collector shall neglect or refuse to pay over the moneys collected by him, to any of the persons to whom he is required to pay the same by his warrant, or to account for the same as un- paid, the county court, on proof of such fact by affidavit, on ap- plication of the county treasurer, shall make an order directed to the sheriff of the county, commanding him to levy such sum as shall remain unpaid by such collector out of his property, per- sonal and real, and pay the same to the county treasurer, within sixty days from the date of such order. The sheriff shall cause the same to be executed, and pay to the county treasurer the money levied by virtue thereof, deducting for his fees the same 440 Cu. XI. ASSESSMENTS, ETC. “88 636-637 Moneys collected. compensation that the collector would have been entitled to re- tain. If the whole sum due from the collector, or if a part only, or if no part thereof, shall be collected, the sheriff shall state the fact in his return, which shall be made as in the case of an execu- tion, and the county treasurer shall give notice to the supervisor of the town, city or division thereof, of any amount which may remain due from such collector. If the sheriff shall neglect to execute the order, or to pay over the money collected thereon, within the time limited thereby, he shall be liable therefor as in ease of an execution, and the county treasurer shall immediately prosecute such sheriff and his sureties for the sum due from him, which sum when collected shall be paid into the county treasury. Tax Law, § 260; 3 R.S. 3156. § 636. Payment of moneys collected——The county treasurer shall pay over the moneys received from the sheriff upon such order in the manner directed by the warrant to the collector. If the whole amount of moneys due from the collector shall not be collected on such warrant, or otherwise, the county treasurer shall first retain the amount which ought to have been paid to him before making any payment to the town officers. Tax Law, § 261. § 637. Collection of deficiency from collector’s bondsmen.— If it appears that the whole or any part of the moneys due from the collector has not been thus collected, the county treasurer shall forthwith give notice to the supervisor of the town or ward of the amount still due from such collector. The supervisor shall forthwith cause the undertaking of the collector to be prosecuted, and shall be entitled to recover thereon the sum due from the collector, with costs of the action. The moneys received shall be applied and paid by the supervisor in the same manner as they should have been by the collector. Tax Law, § 262. The act requiring a county treasurer to issue a warrant against a delin- quent town collector in twenty days is directory merely; and the issue of such warrant after the expiration of that time is valid as the foundation of an action against the collector’s sureties. It seems that the issue and return of such a warrant by the treasurer is a condition precedent to the maintaining a suit by the supervisor against the collector or his sureties on his official bond. It furnishes no defense to the sureties of a collector that, if the warrant against their principal had been issued within the time prescribed by law, the amount due might have been collected of him. The provision is for the benefit of the public, and forms no part of the contract of the sureties. Looney, Supervisor, ete., v. Hughes et al., 26 N. Y. 514. 441 ¢ §§ 638-640 ASSESSMENTS, ETC. CH, XL Surplus at sales. Also, Muzzy vy. Shattuck, 1 Denio 233. Bd. Supr. v. Otis, 62 N. ¥. 88; McKecknie v. Ward, 58 N. Y. 541; Peo- , ple v. Faulkner, 107 N. Y. 486. A collector and his sureties are liable for moneys stolen from him. Muzzy vy. Shattuck, 1 Den. 233; cited with approval, 107 N. Y. 486. § 638. Settlement of conflicting claims to surplus of tax sale— Whenever a surplus from the sale of any property, for u._..d taxes in the hands of the supervisor of a town, shall be claimed by any person, other than the person for whose tax such property was sold, and such claim shall not be settled by a stipulation filed with the supervisor, as provided by this chapter, such claim- ant may maintain an action against such person, or such person may maintain an action against such claimant, to recover such money, and, for the purposes of such action, the defendant shall be dcemed to be in possession of the surplus in the hands of the supervisor. Upon the production of a certified copy of a final judgment, rendered in favor of either party, the supervisor shall pay such surplus to the party recovering the same. No other cause of action shall be joined, nor any set-off or counterclaim be allowed in an action brought pursuant to this section, and if an execution issue on a judgment rendered in such action, it shall direct that the costs only of such judgment be levied thereon. Tax Law, § 264. § 639. Deduction overcharged to be refunded—The comp- troller may refund taxes overcharged upon lands, and charge the amount so refunded to the county and transmit an account thereof to the treasurer. The county treasurer shall deliver such account to the board of supervisors at their next annual meeting, who shall cause the amount thereof to be added to the taxes of the tax dis- trict in which the tax was assessed, and when collected it shall be paid into the treasury of the county. Tax Law, § 108; 3 R. S. 3118. § 640. Refund of tax paid upon illegal, erroneous or unequal assessment.—If in a final order on any such proceeding (in certiorari) it shall be ordered or adjudged that the assessment complained of was illegal, erroneous or unequal, and such order shall not be made in time to enable the assessors or other officers to make a new or corrected assessment for the use of the board of supervisors, then at the first annual session of the board of 442 CH. XL ASSESSMENTS, ETC. § 641 Maps, etc. supervisors after’ such correction there shall be audited and al- lowed to the petitioner and included in the tax levy of such town, village or city, made next after the entry of such order, and paid to the petitioner, the amount paid by him, in excess of what the tax would have been if the assessment had been made as deter- mined by such order of the court, together with interest thereon from the date of payment. In case the amount deducted from such assessment by such order exceeds ten thousand dollars, so much thereof as shall be refunded by reason of such corrected as- sessment, other than the proportion or percentage thereof col- lected for such town, village or city purposes, shall be levied upon the county at large and paid to the petitioner without further audit. The board of supervisors shall audit and levy upon such town, village or city, the proportion or percentage of such ex- cess of tax collected for such town, village or city purposes, which shall be collected and paid to the petitioner without other or further audit. Tax Law, § 256; 3 R. 8. 3154. § 641. Maps to be furnished Comptroller—The comptroller may apply to the supervisor of any town for maps of any tract of land returned from such town for nonpayment of taxes, if he deems it necessary, in order to test the correctness of the descrip- tion thereof, preparatory to a sale of such lands and the super- visor shall furnish such maps at the expense of the town, if they can be procured; if not, he shall furnish such descriptions of the lands as he can obtain, with a statement of the quantity in each subdivision, if the same is divided. The treasurer of every county _ shall, on receiving a list of lands to be sold at a State sale, trans- mit to the comptroller at least one month before any State tax sale, a certified list of all lands bid in at any tax sale, in the name of such county or transferred to such county upon any such sale, or to which the county may have acquired a tax title, the deed for which has not been recorded in the office of the clerk of the county which may then be liable to be sold at such sale. Every county clerk shall, on receipt of a list of the lands therein liable to be sold at any State tax sale and at least one month before the sale, transmit to the comptroller a certified list of all lands the conveyances of which are on record in his office, then owned by such county and liable to be sold at such sale. Tax Law, § 121; 3 R. S, 3119. 443 § 642 ASSESSMENTS, ETC. CH. XI. Purchases by Comptroller. § 642. Purchases by the comptroller for State or county.—Thc comptroller shall bid in for the State all lands of the State, and also all lands which may have been bid in by or for the State at any tax sale which has not been canceled, or from which said lands have not been duly redeemed, liable to be sold at any tax sale held by him, or lands that are then mortgaged to the commis- sioners for loaning certain moneys of the United States, and for each county, all lands belonging to such county liable to be sold at such sale, and also all lands which may have been bid in by or for such county at any tax sale which has not been canceled or from which said lands have not been duly redeemed; and to reject any and all bids made for any of such lands. The comptroller shall make certificates of sales for all lands so bid by him, des- cribing the lands purchased and specifying the time when a deed therefor can be obtained. Such purchases shall be subject to the same right of redemption as purchases by individuals; and if the land so sold shall not be redeemed, the comptroller’s deed there- for shall have the same effect and become absolute in the same time, and on the performance of the like conditions, as in the case of sales and conveyances to individuals. The comptroller shall charge to each county, on the books of his office, the amount for which it may be liable, by reason of any purchase made in accord- ance with this section, and such amount shall become due on the last day of each tax sale, and shall be payable in the same manner as the State tax is required by law to be paid. The comptroller shall, as soon as practicable, after each tax sale, transmit the cer- tificates of sale for such lands to the treasurer of each of such counties, on receipt of which the county treasurer shall enter the same, in their proper order, in a book to be kept by him for such purpose, and unless otherwise directed by the board of supervisors of his county, shall have full power and authority, until the ex- piration of one year from the last day of such sale, to sell and assign any of such certificates for any land not at the time owned by his county, on payment therefor, into the county treasury, of the amount for which the land described therein was sold at such tax sale, with interest thereon, from the date of such tax sale to the date of such sale and assignment by him. All such sales and assignments shall be duly and fully entered by such county treas- urer in such book, which book shall be a part ot the records of the county. If any such tax. sale certificate shall not have been sold or assigned by the respective county treasurers on or before 444 OH. XI. ASSESSMENTS, ETC. § 643 Comptroller’s deeds. the expiration of one year from the last day of such sale, each of such county treasurers shall then transmit such unsold certificate or certificates to the comptroller, who shall issue to the board of supervisors of each county, respectively, a deed or deeds for all the lands described thereon then remaining unredeemed, or the sale for which has not been canceled. The title thus acquired by the boards of supervisors shall be held by them in trust for their respective counties, and may be disposed of by them at such times and on such terms as shall be determined by a majority of such board at any regular or special meeting thereof. Tax Law, § 123, as am’d by Laws 1897, chap. 233. § 643. Comptroller’s deeds and application therefor.—The owner of any certificate of sale of land sold by the comptroller for taxes after January first, nineteen hundred and two, and not redeemed, (except the state, and the purchaser at the tax sale who is the owner with a duly recorded title of the land sold), must make application in writing to the comptroller for a conveyance of the land described in the certificate within four years after the expiration of one year from the last day of the sale. The owner of any certificate of sale of land sold by the comptroller for taxes prior to January first, nineteen hundred and two, (ex- cept the state, and the purchaser at the tax sale who is the owner ; with a duly recorded title of the land sold,) must make ap- plication in writing to the comptroller for a conveyance of such land within one year after May first, nineteen hundred and two, provided the purchaser at the tax sale, his heirs, devisees, exe- cutors or testamentary trustees have not conveyed the land therein described and such conveyance been duly recorded, or mortgaged the same and the mortgage has been foreclosed and the land sold and conveyed thereunder or said land has not been redeemed from the tax sale. If application for a conveyance is not made as herein provided the certificate shall become void, and no claim ean be maintained under the purchase. After the expiration of one year from the time of sale the comptroller shall, after ap- plication in writing therefor and upon the surrender of the certificate or upon proof to his satisfaction that the certificate has been lost or is wrongfully detained, execute in the name of the people of the state to the owner of such certificate a conveyance of any lands so sold by him for taxes and not redeemed, under his hand and official seal, and witnessed by the deputy comptroller, 445 §§ 644-645 ASSESSMENTS, ETC. CH. XI. Publication, ete. or state treasurer, which shall vest in the grantee an absolute es- tate in fee simple, subject to all claims which the state may have thereon for taxes or other liens or encumbrances, and which shall be presumptive evidence that the sale and all proceedings prior thereto, from and including the assessment of lands sold, and that all notices required by law to be given previous to the ex- piration of the time allowed by law for the redemption thereof, “were regular and in accordance with all the provisions of law re- lating thereto. After two years from the date of such convey- ance such presumption shall be conclusive. Every certificate of conveyance executed by the comptroller under this act may be recorded in the same manner and with like effect as a conveyance of real estate properly acknowledged or proven. Tax Law, § 131, as am’d by Laws 1898, chap. 339; Laws 1902, chap. 344. § 644. Expense of publication—The expense of publishing the notices of unredeemed lands is a county charge and to be audited and paid by board of supervisors. Tax Law, § 130. § 645. Cancellation of sales——The comptroller shall not con- vey any lands sold for taxes if he shall discover before the con- veyance, that the sale was for any cause invalid or ineffectual to give title to the lands sold; but he shall cancel the sale and forth- with cause the purchase monev and interest thereon to be refunded out of the state treasury to the purchaser, his representatives or assigns. If the error originated with the county or town officers, the sum paid shall be a charge against the county from which the tax was returned, and the board of supervisors thereof shall cause the same to be assessed, levied and collected and paid into the state treasury. If he shall not discover that the sale was invalid until after a conveyance of the lands sold shall have been executed -he shall, on application of any person having any interest therein at the time of the sale, on receiving proof thereof, cancel the sale, refund out of the state treasury to the purchaser, his repre- sentatives or assigns, the purchase money and interest thereon, and recharge the county from which the tax was returned, with the amount of purchase money and interest from the time of sale, which the county shall cause to be levied and paid into the state treasury. On any such application the comptroller may appoint a commissioner with like powers and duties as in case of an ap- plication for redemption; provided, however, that in any county 446 CH. XI. ASSESSMENTS, ETC. 8§ 646-647 When lands sold. which does not include a portion of the iorest preserve, such application for cancellation may also be made by the owner of the lands at the time of the tax sale. Tax Law, § 140. § 646, When lands to be sold for unpaid taxes—Whenever any tax charged on real estate, in the counties of Saint Lawrence, Lewis, Clinton and Oneida, or in a county not including a portion of the forest preserve, is returned to the county treasurer, he shall not return the same to the comptroller, but if such tax, with in- terests thereon at the rate of ten per centum per annum, computed from the first day of February, after the same is levied, shall re- main unpaid for six months from that date, such county treasurer shall advertise and sell such real estate as herein provided for the payment of such tax and interest and the expenses of such sale. The expense of publication of the notice of sale and the list of lands to be sold and the expense of conducting the sale, and the expense of publication of the notice of unredeemed lands, if there- after redeemed, shall be a charge on the land liable to be sold and shall be added to the tax and interest. The county treasurer of the county of Rockland may defer the sale of any parcel of nonresi- dent real estate in such county for unpaid taxes, until the unpaid taxes thereon with accrued interest shall amount in the aggregate to the sum of two dollars. Tax Law, § 150, as am’d by Laws 1898, chap. 362; Laws 1901, chap. 261; Laws 1902, chap. 171; Laws 1903, chap. 170; Laws 1906, chap. 189. § 647. Advertisement and sale—The county treasurer shall immediately after the expiration of such six months cause to be published at least once in each week for six weeks, in two news- papers designated for the publication of the session laws, a list of real estate so liable to be sold, together with a notice that such real estate will, on a day at the expiration of said six weeks specified in such notice, and the succeeding days, be sold at public auction at the courthouse in the county where the same is situated, to discharge the taxes, interest and expenses that may be due thereon, at the time of such sale. Such list shall contain the name of the owner or occupant of each piece of real estate to be sold, as the same appears upon the assessment roll of the year in which unpaid taxes were assessed, a brief description of such real es- tate, and the total amount of such unpaid taxes for the year ad- vertised, which said total amount shall include all taxes, interest, 447 § 648 ASSESSMENTS, ETC. Cu. x1. Conveyances, etc. expenses and other charges against the property for the year ad- vertised. The comptroller may prescribe the form and manner of preparing such list, which when so prescribed shall be followed so far as possible by the several counties of the state. No such list shall be published until the same shall have been submitted to and approved by the state comptroller. On the days mentioned in such notice the county treasurer shall begin the sale of said real estate and continue the same from day to day. The charges for publishing such notice shall be seventy-five cents per folio for the first insertion, and fifty cents per folio for each subsequent in- sertion. The countics of Saint Lawrence, Lewis, Clinton and Oneida, and the counties of the state other than those in the forest preserve are empowered to acquire and hold such lands. Within twenty days after the time for redemption has expired the county treasurer of each of the counties of Saint Lawrence, Lewis, Clin- ton and Oneida shall file with the comptroller a certified state- ment of all tracts or parcels of land situated in the forest preserve which have been bid in by the county and have not been re- deemed, and shall sell and convey to the state any tract or parcel of land specified in such statement, which the comptroller shall designate within six months after such statement is filed, upon the payment of the taxes, interest and expenses due thereon at the time of the sale and also all taxes assessed thereon since such sale, and the comptroller shall draw his warrant on the state treasurer for the amount thereof or credit the county with such amount on the books of his office. After the expiration of such six months in the counties of Saint Lawrence, Lewis, Clinton and Oneida, and after the time for redemption has expired in any other county, the county treasurer is authorized in the name of the board of supervisors of the county to sell and convey under his hand and seal such lands as have not been conveyed to the state in the man- ner and upon such terms as the board of supervisors of the county mav direct. *So in original. Tax Law, § 151, subd. 2, as am’d by Laws 1906, chap. 189. § G48. Conveyance by county treasurer—If such real estate, or any portion thereof, be not redeemed as herein provided, the county treasurer shall execute to the purchaser a conveyance of the real estate so sold, the description of which real estate shall include a specific statement of whose title or interest is thereby conveyed, so far as appears on the record. which conveyance shall : 448 CH. XI. . ASSESSMENTS, ETC. §§ 649-651 When money refunded. vest in the grantee an absolute estate in fee, subject, however, to all claims the county or State may have thereon for taxes or liens or incumbrance. The county treasurer shall receive from the purchaser fifty cents for preparing such conveyance, and ten cents additional for each piece or parcel of land described therein, ex- ceeding the first. All purchases made for the county shall be in- cluded in one conveyance for which the county treasurer shall receive ten dollars. Every such conveyance shall be executed by the treasurer of the county under his hand and seal, may be re- corded: in the same manner and with like effect as a conveyance of real estate properly acknowledged or proven. The money received by the county treasurer on every such sale shall be ap- plied by him, after deducting the expenses thereof, in like man- ner as if the same had been paid to him by the collectors of the several towns. Tax Law, § 153, as am’d by chap. 490, Laws 1897; as am’d by chap. 339, Laws 1898. § 649. When purchase money to be refunded.—Whenever any purchaser under such sale shall be unable to regain possession of the real estate purchased by him by reason of error or irregu- larity in the assessment or levying of a tax, or in proceedings for the collection thereof, the board of supervisors of the county shall refund the purchase money so paid, with interest upon the same being presented and audited as other county charges, and such moneys shall be charged over to the tax district where the irregu- larity arose. Tax Law, § 155; 3 R. S. 3130. § 650. Assessments against “ estates.’—An assessment of real or personal property heretofore made shall not be deemed invalid, because the property was assessed to the “estate” of a decedent instead of to his personal representatives, devisees, lgatees, heirs or next of kin. Laws 1898, chap. 310, § 1. CORPORATIONS. § 651. Place of taxation of property of corporations.—The real estate of all incorporated companies liable to taxation shall be as- sessed in the tax district in which the same shall lie, in the same manner as the réal estate of individuals. All the personal es- tate of every incorporated company liable to taxation on its capital § 652 ASSESSMENTS, ETC. CH. X1. Corporate stock. shall be assessed in the tax district where the principal office or place of transacting the financial concerns of the company shall be, or if such company have no principal office, or place for tran- sacting its financial concerns, then in the tax district where the operations of such company shall be carried on. In the case of toll bridges, the company owning such bridge shall be assessed in the tax district in which the tolls are collected; and where the tolls of any bridge, turnpike, or canal company are collected in several tax districts, the company shall be assessed in the tax dis- trict in which the treasurer or other officer authorized to pay the last preceding dividend resides. Tax Law, § 11; 3 R. 8. 3095. The principal office named in the certificate is conclusive as to the place where the company should be taxed. People v. Barker, 87 Hun, 341; Cheesebro v. Coleman, 44 Hun, 545; Union Steamboat Co. v. Buffalo, 82 N. Y. 351. If the principal office is not stated in the certificate the actual principal place of business determines the residence. Austen \. Telephone Co., 73 Hun, 96. Where the principal office is stated in sworn statement of the officer the company is estopped from claiming any other office. Matter of McLean, 138 N. Y. 158. A railroad company should be regarded as a resident of the various towns and wards through which it extends and assessed therein for its real estate the same as other taxable inhabitants and not as non-resident lands. People v. Cassity, 46 N. Y. 46; Buffalo ete. v. Supervisors, 48 N. Y. 93. § 652. Taxation of corporate stock—The capital stock of every company liable to taxation, except such part of it as shall have been excepted in the assessment-roll or shall be exempt by law, together with its surplus profits or reserve funds exceeding ten per centum of its capital, after deducting the assessed value of its real estate, and all shares of stock in other corporations actually owned by such company which are taxable upon their capital stock under the laws of this State, shall be assessed at its actual value. Tax Law, § 12; 3 R. S. 3095. Capital stock is the capital or property of the corporation and not its People v. Coleman, 126 N. Y. 433; People v. Norton, 53 App. Div. 557; People v. Comrs., 104 N. Y. 240; People v. Barker, 144 N. Y. 94. Real property is to be included at its actual value. People v. Barker, 146 N. Y. 30; People v. Neff, 29 Mise. 59; People v. Barker, 7 App. Div. 27; People v. Clapp, 152 N. Y. 490. A deduction of ten per cent. of the capital is only allowed where the sur- plus equals that sum. People v. Neff, 26 App. Div. 542. $50 CH. XI. ASSESSMENTS, ETC. § 652 Corporate stock. The surplus profits and reserve funds referred to in the above section are the accumulations of the company of moneys or property in excess of the par value of the stock issued by it, and if after the real estate and personal property is assessed at its actual value no surplus over the par value of the stock is shown or if such surplus does not exceed ten per cent. of the capital, there is nothing to assess as surplus and nothing from which ten per cent. of the capital can be deducted. People v. Barker, 165 N. Y. 305. The actual value of the stock means its market value. People v. Coleman, 107 N. Y, 541; People v. Assessors, etc., 154 N. Y. 437. Exempt property is not to be included. People v. Barker, 139 N. Y. 55. The corporation is entitled to have its debts deducted from the value of the property in an assessment of its personal property for town, county or municipal purposes. People v. Dederick, 161 N. Y. 195. The franchise, the right which the corporation has to do business, or .the grant that the corporation has from the town or municipality permitting it to do business, is not to be assessed under this section but is to be separately assessed. People v. Barker, 146 N. Y. 304; People v. Neff, 15 App. Div. 585; Peo- ple v. Neff, 19 App. Div. 599; Affd., 154 N. Y. 437. The value of the real estate is to be deducted from the gross capital and such deduction is to be made ordinarily at its assessed valuation. People v. Comrs., 80 N. Y. 573; People v. Asten, 100 N. Y. 597; People v. Barker, 144 N. Y. 94. Joint stock companies formed solely by private agreement and not under the statute are not corporations within the meaning of this law. People v. Wemple, 117 N. Y. 136. Surplus earnings of a foreign manufacturing company carrying on a por- tion of its business in this state invested in real estate in this state leased to third parties not occupied or used by the corporation in the transaction of its ordinary business, and which is taxable for general, state and local pur- poses, is not capital stock and taxable as such under the corporation tax act of 1880. People v. Wemple, 150 N. Y. 46. The assessors are justified in determining the actual value by deducting only the assessed value of the real estate and taxing as capital and surplus the difference between the assessed and actual value as represented by the cost, the real estate constituting the principal asset. People v. Feitner, 60 App. Div. 282. The above section requires the valuation of the whole property, whether real or personal, in order to ascertain the capital which is subject to taxa- tion, and after the assessed value of the real estate is deducted therefrom the balance is the capital subject to assessment after deducting the debts and legal exemptions. People v. Feitner, 58 App. Div. 555. In assessing capital stock and surplus of the corporation outstanding bonds issued by it constitute an indebtedness to be deducted from the amount of the personality. Capital stock, as that term is used, does not mean shares of stock, it is 451 6 un Sr or 3-654 ASSESSMENTS, ETC. Cu. x1. Corporate stock. limited to the actual money or property paid in and possessed by the cor- poration. The assessors have no power to determine the assessable value of the fran- chise. People v. Feitner, 92 App. Div. 518. In assessing for general taxation the capital stock of the corporation where it has included in the statement of its assets only the value of its equity of redemption in a piece of mortgaged real estate owned by it for which mortgage it is not liable, it is entitled to deduct as the value of its real estate only the assessed value of such equity and not the whole assessed valu- ation of the real property. People v. Wells, 180 N. Y. 62. It is proper in assessing the tax to include in ascertaining the capital the value of patent rights owned by the company although such rights could not be taxed directly as property. People v. Knight, 174 N. Y. 475; People v. Kelsey, 101 App. Div. 325; Affd., 181 N. Y. 512. A trade mark may also be included. People v. Kelsey, 105 App. Div. 132. § 653. Stockholders of bank taxable on share.—The stock- holders of every bank or banking association organied under the authority of this State, or of the United States, shall be assessed and taxed on the value of their shares of steek therein; said shares shall be included in the valuation of the personal property of such stockholders in the assessment of taxes in the tax district where such bank or banking association is located, and not elsewhere, whether the said stockholders reside in said tax district or not. Tax Law, § 13; 3 R. S. 3096. Such taxation shall not be at greater rate than is the rate of assessment upon other capital in hands of individual and in case the shares are owned by nonresidents shall be taxed in the city or town where the bank is located. U.S. R., § 5219; Matter of Application of McMahon v. Palmer, 102 N. Y. 176; M. N. Bank v. Mayor, 121 U. S. 138; Palmer v. McMahon, 133 id. 660; Van Allen v. Assessors, 4 Wall. (U. S.) 113; Williams v. Weaver, 75 N. Y. 30. They should be taxed at their actual or market value instead of par value. People v. Comr., 67 N. Y. 516; People v. Comr., 94 U. S. 415. Such assessment is subject to a deduction for the debts of the owner. People v. Weaver, 100 U. S. 539. § 654. Place of taxation of individual bank capital_—Every in- dividual banker shall be taxable upon the amount of capital in- vested in his banking business in the tax district where the place of such business is located and shall, for that purpose, be deemed a resident of such tax district. Tax Law § 14; 3 R. S. 3096. 452 CH. XI. ASSESSMENTS, ETC. § 655 Banks, ete. The term “individual banker” as used in the statutes denotes a person who having complied with the statutory requirements has received authority from his banking department to engage in the business of banking subject to its inspection and supervision. Perkins v. Smith, 116 N. Y. 441. “ Private” bankers are persons or firms engaged in banking without having any special privileges or authority from the State. Perkins v. Smith, 116 N. Y. 441, 448; City People v. Doty, 980 N. Y. 225. An individual banker doing business as such under the laws of this State who assumes .a special name by which his said business is characterized or known may be assessed by that name and warrant for collection of such tax issued against such name and levied upon money or property used in the business of said banker. Patehin v. Ritter, 27 Barb. 34. ‘ The residence of such banker, for purposes of taxation, is the town or ward specified as the location of his banking-house in the certificate required by law. Miner v. Fredonia, 27 N. Y. 155. A banker assessed $3,000 on his banking-house, $25,000 on capital stock, $28,000 for personal property, including surplus, from which last item the value of his banking-house was deducted, testified before the assessors that he had no personal property liable to taxation except the capital of the bank, amounting to $25,000; that $10,000 of this was in United States bonds and that his banking-house formed part of his capital stock. Held, that it was the duty of the assessors to strike from the valuation of his capital the valuation of the banking-house; to strike out the $10,000 United States bonds, and that the whole assessment for personal property should be struck out, as there was nothing in the evidence to justify them in retaining that item against his oath. People ex rel. Raplee v. Reddy, 43 Barb. 539. § 655. Banks to make report.—The chief fiscal officer of every bank or banking association organized under the authority of this state, or of the United States, shall, on or before the first day of July, in each year, furnish the assessors of the tax district in which its principal office is located a statement under oath of the condition of such bank or banking association on the first day of June next preceding, stating the amount of its authorized capital stock, the number of shares and the par value of the shares thereof, the amount of stock paid in, the amount of its surplus and of its undivided profits, if any, a complete list of the names and resi- dences of its stockholders and the number of shares held by each. In ease of neglect or refusal on the part of any bank or banking association to report as herein prescribed, or to make other or further reports as may be required such bank or banking asso- ciation shall forfeit the sum of one hundred dollars for each failure, and the additional sum of ten dollars for each day such 453 ASSESSMENTS, ETC. Cu. xr. wn a or cu Banks, ete. failure continues, and an action therefor shall be prosecuted by the county treasurer of the county in which such bank or banking association so neglecting or refusing to report is located, and in the city of New York by the receiver of taxes thereof. There shall, in addition to such report, be kept in the office of every such bank or banking association a full and correct list of the names and residences of all stockholders therein, and of the num- ber of shares held by each, and such lists shall be subject to the inspection of the assessors at all times. The list of stockholders furnished by such bank or banking association shall be deemed to contain the names of the owners of such shares as are set opposite them, respectively, for the purpose of assessment and taxation. Tax Law, § 23, as am’d by Laws 1901, chap, 550. REPorT oF BANK To LOCAL ASSESSORS. (Tax Law, § 23.) To the Asscssors of the town of ............¢ ee posh . cashier (or other chief fiseal officer) of the ............ Bank, having its principal office located in the ............ Ob cities do Seldidate esas ; county of ............ , N. Y., in pursuance of section 23 of the Tax Law, do hereby make the following statement of the condition of such bank on the first day of June, 19..: 1. The amount of the authorized capital stock of such bank is............ thousand dollars, divided into........ shares of the par value of .......... hundred dollars each. ‘ 2. The total amount of the stock of such bank which has been paid in TSS 2S we mies oe sae dollars, 3. The amount of the surplus of such bank is .............. dollars; and the amount of its undivided profit is ............ dollars. The following is a complete list of the names and residences of the stock- holders of -uch bank, and the number of shares held by each: Naine of stockholder. Residence. No. of shares, Dated this ...... Gay’ G8. iso cigeled sees , 190.. VERIFICATION. STATE OF NEW YORK, ahi: COUNTY OF.......... “ Seva seeus , being duly sworn, says that he is the cashier of the ............ Bank; that he subscribed the foregoing statement as such cashier and has read the same and knows the contents thereof, and that such statement is in all respects true. ; Signed ........... Subscribed and sworn to before me, this ...... ay Of) sts ears 9 LD sie Notary Public as ee as ale al aa county. § 656. Bank shares, how assessed.—In assessing the shares of stock of banks or banking associations organized under the author- 454 CH. xt. ASSESSMENTS, ETC § 656 Banks, etc. ity of this state or the United States, the assessment and taxation shall not be at a greater rate than is made or assessed upon other monied capital in the hands of individual citizens of this state. The value of each share of stock of each bank and banking as- sociation, except such as are in liquidation, shall be ascertained and fixed by adding together the amount of the capital stock, sur- plus and undivided profits of such bank or banking association and by dividing the result by the number of outstanding shares of such bank or banking association. The value of each share of stock in each bank or banking association in liquidation shall be ascertained and fixed by dividing the actual assets of such bank or banking association by the number of outstanding shares of such bank or banking association. The rate of tax upon the ‘shares of stock of banks and banking associations shall be one per centum upon the value thereof, as ascertained and fixed in the manner hereinbefore provided, and the owners of the stock of banks and banking associations shall be entitled to no deduction from the taxable value of their shares because of the personal in- debtedness of such owners, or for any other reason whatsoever. Complaints in relation to the assessments of the shares of stock of banks and banking associations made under the provisions of this act shall be heard and determined as provided in article two, section thirty-six of the tax law. The said tax shall be in lieu of all other taxes whatsoever for state, county or local purposes upon the said shares of stock, and mortgages, judgments and other choses in action and personal property held or owned by banks or banking associations the value of which enters into the value of said shares of stock, shall also be exempt from all other state, county or local taxation. The tax herein imposed shall be levied in the following manner: The board of supervisors of the several counties shall, on or before the fifteenth day of Decem- ber in each year, ascertain from an inspection of the assessment rolls in their respective counties, the number of shares of stock of banks and banking associations in each town, city, village, school and other tax district, in their several counties, respectively, in which such shares of stock are taxable, the names of the banks issuing the same, respectively, and the assessed value of such shares, as ascertained in the manner provided in this act and en- tered upon the said assessment rolls, and shall forthwith mail to the president or cashier of each of said banks or banking as- .Sociations a statement setting forth the amount of its capital 455 § 656 ASSESSMENTS, ETC. Cu. x1, Banks, ete. stock, surplus and undivided profits, the number of outstand- ing shares thereof, the value of each share of stock taxable in said county, as ascertained in the manner herein provided, and the aggregate amount of tax to be collected and paid by such bank and banking association, under the provisions of this act. A certified copy of each of said statements shall be sent to the county treas-" urer. It shall be the duty of every bank or banking association to collect the tax due upon its shares of stock from the several owners of such shares, and to pay the same to the treasurer of the county wherein said bank or banking association is located, and in the city of New York to the receiver of taxes thereof on or before the thirty-first day of December in said year; and any bank or banking association failing to pay the said tax as herein provided shall be liable by way of penalty for the gross amount of the taxes due from all owners of the shares of stock, and for an additional amount of one hundred dollars for every day of delay in the payment of said tax. Every bank or banking association so paying the taxes due upon the shares of its stock shall have a lien on the shares of stock, and on all property of the several share owners in its hands, or which may at any time come into its hands, for reimbursement of the taxes so paid on account of the several share holders, with legal interest; and such lien may be enforced in any appropriate manner. The tax hereby im: posed shall be distributed in the following manner: The board of supervisors of the several counties shall ascertain the tax rate of each of the several town, city, village, school and other tax dis- tricts in their counties respectively, in which the shares of stock of banks and banking associations shall be taxable, which tax rates shall include the proportion of state and county taxes levied in such districts, respectively, for the year for which the tax is im- posed, and the proportion of the tax on bank stock to which each of said districts shall be respectively entitled shall be ascertained by taking such proportion of the tax upon the shares of stock of banks and banking associations, taxable in such districts re- spectively, under the provisions of this act at the tax rate of such tax district shall bear to the aggregate tax rates of all the tax districts in which said shares of stock shall be taxable. The clerk of the several cities, villages and school districts to which any por- tion of the tax on shares of stock of banks and banking associa- tions is to be distributed under this act shall, in writing and under oath annually, report to the board of supervisors of their 456 CH. XI. ASSESSMENTS, ETC. § 656 ° Banks, ete. respective counties, during the first week of the annual session of such board, the tax rate of such city, village and school district for the year prior to the meeting of each such board. The said board of supervisors shall issue their warrant or order to the county treasurer on or before the fifteenth day of December in each year, setting forth the number of shares of bank stock tax- able in each town, city, village, school and other tax district in said county, in which said shares of stock shall be taxable, the tax rate of each of said tax districts for said year, the proportion of the tax imposed by this act to which each of said tax districts is en- titled, under the provisions thereof, and commanding him to col- lect same, and to pay to the proper officer in each of such dis- tricts the proportion of such tax to which it is entitled under the provisions of this act. The said county treasurer shall have the same powers to enforce the collection and payment of said tax as are possessed by the officers now charged by law with the collection of taxes, and the said county treasurer shall be entitled to a com- mission of one per centum for collecting and paying out said moneys, which commission shall be deducted from the gross amount of said tax before the same distributed. In issuing their warrants to the collectors of taxes, the board of supervisors shall omit therefrom assessments of and taxes upon the shares of stock of banks and banking associations. All assessments of the shares of stock of banks and banking associations made on or after Jan- uary first, nineteen hundred and one, and prior to the passage of this act, shall be null and void, and new assessments thereof shall be made agreeably to the provisions of this act. Provided, that, in the city of New York the statement of the bank assessment and tax herein provided for shall be made by the board of tax commissioners of said city, on or before the fifteenth day of De- cember in each year, and by them forthwith mailed to the respect- ive banks and banking associations located in said city, and a certified copy thereof sent to the receiver of taxes of said city. The tax shall be paid by the respective banks in said city to the said receiver of taxes on or before the thirty-first day of Decem- ber in said year, and said tax shall be collected by the said re- ceiver of taxes and shall be by him paid into the treasury of said city to the credit of the general fund thereof. This act is not to be construed as an exemption of the real estate of banks or bank- ing associations from taxation. Tax Law, § 24, as amended by Laws 1901, chap. 550; Laws 1902, chap. 126; Laws 1903, chap. 267. 457 § 657 ASSESSMENTS, ETC. CH. XI. Banks, etc. Prior to the amendment of 1901 the assessed value of the real estate was to be deducted (Jenkins v. Neff, 163 N. Y. 320), but by the amendment of 1901 an entirely new scheme was adopted, as the assessing of bank shows. Now, the assessing officers when ascertaining the value of the corporate properties are required to include the real estate owned by the corporation. In re First N. Bk. of Ossining, 182 N. Y. 460. WARRANT OR ORDER TO COUNTY TREASURER FOR COLLECTING BANK Tax, (Tax Law, § 24.) To the County Treasurer of ............ county: : Pursuant to the authority conferred by section 24 of the Tax Law, as amended by Law 1901, chap. 559, and Law 1903, chap. 267, the board of supervisors of the county of .............. hereby orders and directs that there be collected by you of the banks and banking associations located in the several towns, villages and cities in the county of .............. the amount of tax levied by this board upon such banks and banking associations, and that such sums when so collected be paid by you, less your commission of one per centum to be deducted for collecting and paying out such moneys, to the proper officers in the several tax districts of the county of .......... The number of share of bank stock assessable in each town, city, village and school district, the assessable value of such shares, the amount of taxes levied upon each bank and banking association therein, the tax rate of each of such tax districts for the year ........ , and the proportion of the tax to which each of such tax districts is entitled under the provisions of such section 24 of the Tax Law as amended, will avvear from the following statement : Town of ............ No. of Assessable Amount Bank: shares, value. of tax. Wilbur National Bank ...............0.0-. 3,000 $450,000 $4,500 Tax rate for town oOfiicad scores ie eulse yea meee d anine gages -005 Tax. rate for village Of, c+ scorns cs ea awics eae ses we teed ees 01 Tax rate for school district No. ...... » town of.......... 005 Total | taxewate mw we TR Commutations. preceding year. The comptroller shall draw his warrant upon the state treasurer in favor of the treasurer of the county in which such town is situated, for an amount equal to fifty per centum of the amount so levied in each town. The county treasurer shall pay the amount so paid to him on account of the money tax levied in any such town to the supervisor of the town, to be used for the repair and permanent improvement of such highways therein. The sum paid by the state to any town except to towns the assessed value of whose real or personal property is less than $1,000,000 by virtue of this section shall not exceed, in any one year, one- tenth of one per centum of the taxable property of such town. .All moneys collected for the repair and construction of highways in any town under this section and all moneys received from the state as provided herein, shall be paid to the supervisor of the town, who shall be the custodian thereof and shall be accountable there- for. Before receiving any such moneys the supervisor shall give an undertaking to the town in an amount and with such sureties as shall be approved by the town board, conditioned for the faith- ful disbursement, safe-keeping and accounting for the moneys that may come into his hands under this section. Such under- taking shall be filed in the office of the town clerk. The moneys collected and received under this section shall be paid out by the supervisor upon the order of the highway commissioner for the repair and permanent improvement of the highways of the town, in such manner as the commissioner of highways and the town board may determine and direct. Highway Law. § 53, as am’d by Laws 1893, chap. 412; Laws 1898; chap. 351; Laws 1902, chap. 156; Laws 1903, chap. 156; Laws 1904, chap. 478. Was the duty of the highway commissioners and supervisors to report to- the state engineer annually concerning all expenditures under this section. Highway Law, § 27, am’d by Laws 1906, chap. 363, § 194, ante. § 782. Commutations—Every person and corporation shall work the whole number of days for which he or it shall have been assessed, except such davs as shall be commuted for, at the rate of one dollar per day and such eummutation money shall be paid to the overseers of highways of the district in which the labor shall be assessed, within at least twenty-four hours hefore the time, when the person or corporation is required to appear and work on the highways; but any corporation must pay its commutation money on or before the first day of June in each year to the coi- 542 CH. XII. HIGHWAYS, ROADS AND BRIDGES. § 783 Commutations. missioner or commissioners of highways of the town in which the labor shall be assessed, and such commutation money shall be expended by the commissioner or commissioners of highways upon the roads and bridges of the town as may be directed by the town board except that in the counties of Albany, Dutchess, Fulton, Hamilton, Greene, Herkimer, Lewis, Montgomery, Putnam, Rich- mond, Rockland, Schoharie, Suffolk, Tompkins, Ulster, Westches- ter and Yates, the commissioner or commissioners shall pay the same to the overseers of the districts, respectively, in which the labor commuted for was assessed. Highway Law, § 62; as am’d Laws 1904, chap. 495. The overseer of highways has no right to expend any vart of the commu- tation moneys received from moneyed or stock ‘corporations without au- thority from the commissioners. Fowler v. Westervelt, 40 Barb. 374. The control over-such moneys is given to the commissioners. If paid to overseer he receives it for them, and he should pay it over to them. Id. ; § 783. Penalties for neglect to work or commute.—Every per- son or corporation assessed highway labor, who shall not commute. and who shall not appear and work when duly notified, shall be liable to a penalty of one dollar and fifty cents for every day he shall so fail to appear and work; and for wholly omitting to com- ply with any requisition to furnish a team, cart, wagon, imple- ments and man, he shall be liable to a penalty of five dollars for each day’s omission, and for omitting to furnish either a cart. wagon, plow, team or man to manage the teain, he shall be liable to a penalty of one dollar and fifty cents for each day’s omission ; and if any person shall after appearing, remain idle, or not work faithfully, or hinder others from working, he shall be liable to a penalty at the rate of one dollar and fifty cents a day, for each hour. In those towns in which the money system of taxation has been adopted, any person who is taxed a poll tax for highway pur- poses as provided in section fifty-three of this chapter, and who does not pay such tax in the manner and at the time, prescribed by law, shall be liable to a penalty of five dollars. The penalties herein imposed, may be recovered by action by the overseer of highways as such, or by the highway commissioner in those towns having no such overseers, and, when collected, shall be expended and disposed of by the overseer or commissioner in the same man- ner as commutation moneys. The penalties, when recovered, shall 543 ‘ 784 HIGHWAYS, ROADS AND BRIDGES. CH. XI. Vr Unperformed labor. be applied in satisfaction of the labor assessed, for omission to perform which, the penalties were respectively imposed. The overseer of highways may excuse any omission to perform labor when required, if a satisfactory reason shall be given therefor; but the acceptance of any such excuse shall not exempt the person excused from commuting for, or working the whole number of days for which he shall have been assessed during the year. Highway Law, § 65, as am’d by Laws 1902, chap. 242. A private action will not lie against the overseer of highways for adjudg- ing a person in default in not working as required. Freeman v. Cornwall, 10 John. 470. An action for money had and received will not lie against him to recover moneys collected by him under an assessment by the commissioners pur- suant to statute. Potter v. Bemis, 1 Johns. 515. The penalty for neglect to work on the highway pursuant to notice is to be collected in a summary way. The overseer is the judge as to the imposition of the fine and the justice acts ministerially in issuing his war- rant which he may do, without previous complaint or notice. Bouton v. Melson, 3 Johns. 474. § 784, Assessment for unperformed labor.—Every overseer of highways shall on or before September first of each year, or at such other time as the board of supervisors may by resolution prescribe, make out and deliver to the commissioner of highways of his town, a list of all persons and corporations who have not worked out, or commuted for their highway assessment, with the number of days not worked or commuted for by each, charging tor each day in such a list, at the rate of one dollar and fifty cents per day; and also a list of all the lands of nonresidents and per- sons unknown, which were’ assessed on his warrant by the com- missioners of highways, or added by him, on which the labor as- sessed has not been performed or commuted for, and the number of days’ labor unpaid by each, charging for the same at the rate of one dollar and fifty cents per day, which list shall be ,accom- panied by the affidavit of the overseer, that he has given the notice required, to appear and work, and that the labor specified in the list returned has not been performed or commuted, and it shall he the duty of the commissioner of highways to collect and present such lists to the town board of his town at the meeting held on the Thursday next preceding the annual meeting of the board of supervisors. The town board shall certify the amount of unpaid 544 CH. xi. HIGHWAYS, ROADS AND BRIDGES. § 784. Unperformed labor. taxes so returned to them by the commissioner of highways to the board of supervisors. Highway Law, § 66, as amended by Laws 1898, chap. 350; Laws 1901, chap. 437, and Laws 1902, chap. 75. If the work assessed to be done upon the highways shall not be done or commuted for, it is the duty of the overseer by October Ist of each year to make out and deliver to the supervisor of his town the list of all ‘the non- residents and persons unknown which were taxed and on which the labor assessed by the commissioners has not been paid. It should then be laid ‘before the board of supervisors. Chamberlain v. Taylor, 36 Hun, 24. OveRSEERS’ RETURN OF UNPERFORMED HicHway Lasor To Hicuway CoMMISSIONERS. (Highway Law, § 66.) To A: B., C. D. and E. F., Commissioners of Highways of the toun of dia Siete vena S248 “eal » county of si ctepbhie dae eek to eid The following is a list of all the resident landholders residing in highway district No. ...... , in the said town of ............ , who have not worked out their highway assessments for the year 19.., or commuted for the same, with the number of days not worked or commuted for by each, at one dollar and fifty cents per day; and also a list of all the lands of nonresidents and of persons unknown, which are assessed on my warrant by the commissioners of highways (or added by me 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 each at the rate of one dollar and filty cents per day. List oF RESIDENTS. 3 dear Assessed Number OWNER’S NAME.| Description of land. a of days. Amount. List of NONRESIDENT LANDS. ue A a | Number |. OWNER’S NAME.| Description of land. ae ofa, mount. L. M., Overseer of Highway District No. ...... STATE OF NEW YORK,, ; COUNTY OF .........- L. M., being duly sworn, says he is the overseer of highway district No. aceeeey in the town of ......-.-..- » in the county of ............ . and that 35 545 $§ 780-787 HIGHWAYS, ROADS AND BRIDGES. CH. XU. Penalties, ete. he has given the notices to appear and work, required by sections 60 and 61 of the Highway Law, and that the labor for which such residents and such land is returned, has not been performed or commuted for. L. M., Overseer of Highway District No. ...... Subscribed and sworn to before me, this .... day of ........ , 19.. G. H., Justice of the Peace. § 785. Penalty for refusal of overseer to provide list.—IJf any overseer shall refuse or neglect to deliver such list to the commis- sioner of highways, or to make the affidavits herein directed, he shall for every such offense, forfeit the sum of ten dollars and the amount of taxes for labor remaining unpaid, at the rate of one dollar for each day assessed. The commissioner of highways shall, in case of such refusal or neglect, recover such penalty and apply the amount recovered in making and improving the high- ways and bridges of the delinquent overseers’ district. Highway Law, § 67. § 786. Collection of arrearages, ete—Each board of supervi- visors, at its annual meeting in each year, shall cause the amount of such arrearages for highway labor returned to them, estimating each day’s labor at one dollar and fifty cents a day, to be levied and collected from the real and personal estate of the person, corpora- tion, or from the nonresident real estate, specified in such list, to be collected by the collectors of the several towns, in the same man- ner that other town taxes are collected, and shall order the same. when collected, to be paid over to the commissioners of highways of the town wherein the same is collected, to be by them applied toward the construction, repairs and improvement of the high- ways and bridges in the district in which the labor was originally assessed. Highway Law, § 68. It is the duty of the Board of Supervisors at their next meeting to cause the amount of such arrearage of labor estimating a day’s labor at $1.50 to be levied upon the land so returned and to be collected in same manner as the contingent charges of the county are levied and collected. Chamberlain v. Taylor, 36 Hun, 24. § 787. Laying out highways through burying grounds.——No private road or highway shall be laid out or constructed upon or through any burying-ground, unless the remains therein contained are first carefully removed, and properly reinterred in some other 546 CH. X11, HIGHWAYS, ROADS AND BRIDGES. 8§ 788-789 Costs, ete. burying-ground, at the expense of the persons desiring such road or highway, and pursuant to the order of the county court of the county in which the same is situated, obtained upon notice to such persons as the court may direct. Highway Law, § 91; see § 940, ante. This statute does not imply that graveyards and burying grounds can- not be taken for roads. Matter of street opening, 62 Hun, 499; affirmed, 133 N. Y. 329. § 788. Costs, by whom paid.—In all cases of assessments of damages by commissioners appointed by the county judge or special county judge, the costs thereof shall be paid by the town thereof except when reassessment of damages shall be-had on the application of the party, for whom the damages were assessed, and such damages shall not be increased on such reassessment, the costs shall be paid by the party applying for the reassessment; and when application shall be made by two or more persons for the reassessment of damages, all persons who may be liable to costs under this section shall be liable in proportion to the amount of damages respectively assessed to them by the first assessment, and _ may be recovered by action in favor of any person entitled to the same. Each commissioner appointed by the court, for each day necessarily employed as such, shall be entitled to four dollars and his necessary expenses. Highway Law, § 92, as am’d by Laws 1897, chap.’ 344; Laws 1904, chap. 353. The “costs” means costs which are allowed to one of the parties under: section 152 of highway law, and not to apply to a bill for legal services. rendered in the premises, People ex rel. Bevins v. Supr. Warren Co., 82 Hun, 298. This section refers to the case of a valid assessment of den ane: Matter of Miller, 9 A. D. 260. § 789. Damages for the same.—A]] damages to be agreed upon, or which may be finally assessed, and costs against the town, as herein provided, shall be laid before the board of town auditors or in towns not having a board of town auditors, before the town board, to be audited with the charges of the commissioners, jus- tices, surveyors, or other persons or officers employed in making the assessment, and for whose services the town shall’ be liable, and the amount shall be placed upon the town abstract and levied -and collected in the town in which the highway is situated, and the money so collected shall be paid to the commissioners of!" ' 547 § 790 HIGHWAYS, ROADS AND BRIDGES. Cu. XIt. Damages, ete. -ways of such town, who shall pay to the owner the sum assessed to him, and appropriate the residue to satisfy the charges afore- said. Highway Law, § 93, as am’d by Laws 1898, chap. 106. When the officers charged with the duty of making an assessment of damages to the owner execute a paper stating by an agreement between them and sucn owner his damages are liquidated at a “specified sum it constituted as sufficient assessment of damages. People ex rel. Aspinwall y. Supr. of Richmond, 20 N. Y. 252. § 790. Same—Assessment of damages thereon.—Any person or corporation interested as owner or otherwise in any lands and claiming any loss or damage, legal or equitable, by reason of the discontinuance, abandonment or closing of any street or highway, not within the limits of an incorporated village, under or pursu- ant to the provisions of chapter six hundred and eleven of the laws of eighteen hundred and ninety-five or of any act amendatory thereof or supplemental thereto, may, upon ten days’ written no- tice to the highway commissioners of the town in which such lands are situated apply to the supreme court or. to the county court of the county within which such lands are situated for the appoint-, ment of commissioners to estimate and determine such loss and damage, whereupon the court shall appoint three disinterested commissioners of appraisal to estimate and determine such dam- age, and the amount of compensation to be paid by said town therefor, who shall make their report thereupon to such court, and which report when finally confirmed shall be final and conclusive in respect thereto and the legality and equity of any and all such claims shall be determined by such commissioners and by the eourt upon the hearing of their report. Any loss or damage so estimated and determined shall be paid by said town as in case of judgment. Laws 1896, chap. 464; 2 R. S. 1439. See County Law, §§ 172-480-555, ante. The award of damages by the commissioners or jury is conclusive on the board of supervisors, and cannot be revised by them; but they must cause it to be raised by tax. People v. Supervisors of St. Lawrence, 5 Cow. 292. If the board of supervisors refuse or neglect to audit the damages so as- sessed, they may, be compelled to do so by “mandamus. People v. Supervisors of Ulster, 3 Barb. 332, and cases cited; People ex rel Aspinwall v. Supervisors, 20 N. Y. 252. If the supervisor make a false return to a mandamus, sued out by an in- dividual, whose land is taken for a highway, and the relator has been kept 548 CM. XIt. _ HIGHWAYS, ROADS AND BRIDGES. § 791 Disagreement by officers. out of the damages to which he was entitled from the town, the supervisor may properly be made hable in damages, to the extent of the interest’ upon the damages assessed. People ex rel. Aspinwall vy. Supervisors of Richmond, 28 N. Y. 112. Id. A board of supervisors can only audit the damages assessed for the land of an individual, taken for a highway, with the charges, ete., as provided in the, Highway Act (Laws of 1847, chap. 455, § 23), and no more can be levied and collected of the town. Where damages, occasioned by the laying out of a highway, had been re- assessed by a jury under chapter 455, Laws of 1847, at u larger sum than the original assessment, and the supervisor of the town refused to present the same to the board of supervisors as required by section 23 of this act, but instead thereof presented the original assessment, he, deeming the clause as to reassessment unconstitutional, it was held that he was liable to an action at the suit of the party entitled to the damages as reassessed. The remedy by mandamus was not proper im such a case. Clarke v. Miller, 54 N. Y. 528. The provisions of the act of 1847, chapter 455, relative to the assessment of damages occasioned by the laying out of a highway by commissioners and for a reassessment, by a jury in case a party aggrieved shall apply for the same, are not in conflict with article 1, section 7 of the Constitution, and are valid. Id. No power, either express or implied, is conferred upon a highway commis- sioner to bind the town by the employment of an attorney in proceedings to lay out a highway. Section 92 of the Highway Law does not render the ton hable for charges of such attorney. People v. Supervisors, 82 Hun, 298. § 791. When officers of different towns disagree about high- ways.—When the commissioners of highways of any town or of- ficers of any village or city having the powers of commissioners of highways, shall differ with the commissioners of highways of any other town, or with the officers of such a village or city having the powers of commissioners of highways in the same county, relating to the laying out of a new highway or altering an old highway, extending into both towns, or a town and a village or city, or upon the boundary line between such towns or such town and a vil- lage or city, or when commissioners of highways of a town in one county shall differ with the commissioners of highways of a town, or the officers of a village or city having the powers of com- missioners of highways, in another county, relating to the laying out of a new highway, or the alteration of an old highway, which shall extend into both counties, or be upon the boundary line be- tweep such counties the commissioners of highways of both towns or the officers of the village or city having such powers, shall meet on five days’ written notice, specifying the time and place, within some one of such towns, villages or cities, given by either of such 549 § 791 HIGHWAYS, ROADS AND BRIDGES. CH.xIr. Disagreement by officers. commissioners, or officers having powers of commissioners of high- ways, to make their determination in writing, upon the subject of their differences. If they cannot agree, they or either of them may certify the fact of their disagreement to the county court of that county, if the proposed highway is all in one county, or if in ditferent counties, or if the county judge is disqualified or unable to act, to the supreme court; such court shall thereupon appoint three commissioners, freeholders of the county, not residents of the same town, village or city, where the highway is located; or if be- tween two counties, then freeholders of another county, who shall take the constitutional oath of office, and upon due notice to all persons interested, view the proposed highway, or proposed altera- tion of a highway, administer all necessary oaths, and take such evidence as they shall deem proper, and shall decide all questions that shall arise on the hearing, as to the laying out or altering of such highway, its location, width, grade, and character of road bed, or any point that may arise relating thereto; and if they de- cide to open or alter such highway, they shall ascertain and ap- praise the damages, if any, to the individual owners and occu- pants of the land through which such new or altered highway is proposed to pass, and shall report such evidence and decision to such court, with their assessment of damages, if any, with all convenient speed. On the coming in of such report, the court may, by order, confirm, modify, or set aside the report in whole or in part and may order a new appraisal. by the same or other commissioners, and shall decide all questions that may arise be- fore it. And all orders and decisions in the matter shall be filed in the county clerk’s office of each county where the highway is located, and shall be duly recorded therein. This section shall not be so construed as to compel any town or towns to construct, repair or maintain a bridge upon a boundary line between towns, where, previous to the passage of such amendatory act, an applica- tion had been made to any court, to compel the construction, re- pair and maintenance of a bridge upon such a boundary line, and such application had been denied. Highway Law, § 94, as am’d by Laws 1901, chap. 162; Laws 1903, chap. 460. The legislature of 1890 cast the primary duty upon the commissioners of the town through which the proposed highway is to pass of determining important questions preliminary to the application to the court for the appointment of commissioners. The town commissioners should meet and make their certificate of disagreement in case the proposed highway is to pass through different towns in the same county, and also if it passes 550 CH. Xi. HIGHWAYS, ROADS AND BRIDGES. § 792 é . Differences, etc. through different counties. In the former case the application should be made to the county court, in latter case to Supreme Court. These courts cannot appoint commissions unless such meeting is held and certificate is presented. Matter’ of Barrett, 7 A. D. 482. This section is intended to apply equally to roads which lie upon as well as those which cross the town line and to prescribe a mode of procedure in case of disagreement of commissioners. Trepel ex rel. Titsworth v. Nash, 38 St. Rep. 730. § 792. Differences about improvements——When the commis- sioners of highways of a town, or the officers of a village or city having the powers of commissioners of highways therein shall desire to make a new or altered highway extending beyond the bounds of such town, village or city, a better highway than is usually made for a common highway, with a special grade or roadbed, drainage or improved plan, and are willing to bear the whole or a part of the expense thereof beyond such bounds, but cannot agree in regard to’ the same, upon written application of either of the commissioners or officers, and notice to all parties interested, such court shall make an equitable adjustment of the. matters, and may direct, that in consideration of the payment of such portion of the additional expense by the town, village or city that desires the improved and better highway, as shall be equitable, its officers, contractors, servants and agents may go into such town, village or city, and make the grade and roadbed, and do whatever may be necessary and proper for the completion of such better highway, advancing the money to do it; the amount of damages to each owner or occupant, shall be ascertained and determined by commissioners, who shall be appointed, and whose proceedings shall be conducted in the manner provided by the last preceding section ; and upon the coming in of their report of dam- ages, and of the expenses paid, such court shall, on notice to all parties interested, direct that the amount of damages asscssed to each owner or occupant, if any, and all such expenses be paid by each, any or all of such towns, villages or cities as shall be just and equitable, and the damages and expenses assessed and allowed, as in this and the last preceding sections, shall be paid and collected as if fixed by the commissioners of highways of the towns, or the officers of such villages or cities having the powers of such commissioners. Every commissioner appointed as herein provided, shall be paid six dollars for each day actually and neces- sarily employed in such service and necessary expenses. Highway Law, § 95, 1 551 §§ 793-795 HIGHWAYS, ROADS AND BRIDGES. CH.XII. In two or more towns — private road. Improvement of street and highways in towns within counties containing upwards of 600,000 inhabitants, see Laws 1893, chap. 582. § 793. Highway in two or more towns.—When application is made to lay out, alter or discontinue a highwav located in two or more towns, all notices or proceedings required to be served upon the commissioners of highways, shall be served upon the commis- sioners of highways of each town; and the commissioners appointed by the court shall determine the amount of damages to be paid by each town, and when the towns are in different counties, the application for the appointment of commissioners shall be made to a special term of the supreme court held in the district where the highway or some part of it is located; and the same proceedings shall thereafter be had in the supreme court of such district as are authorized by this chapter to be had in the county court. , Highway Law, § 96. Construction of highways and bridges upon highways running through two or more towns of same county, see Laws 1892, chap. 493. § 794. Damages for opening private road—The damages as- sessed by the jury shall be paid by the party for whose benefit the road is laid out, before the road is opened or used; but if the jury shall certify that the necessity of such private road was occasioned by the alteration or discontinuance of a public high- way, such damages shall be paid by the town, and refunded to the applicant. Highway Law, § 117. The road is paid for and owned by the applicant. Taylor v. Porter, 4 Hill, 140. This section requires the payment of the damages by the party for whose benefit the road is laid out unless the necessity was occasioned by the altera- tion or discontinuance of a public highway and in that case the damages shall be refunded and paid by the town to the applicant. Matter of Lawton, 22 Mise. 426. § 795. Wherever an expenditure exceeding the rate of ten thousand dollars per mile shall be deemed necessary on such county roads or any part thereof, all such expenditure in excess of ten thousand dollars per mile shall be borne by the town or towns, village or villages, or separate road districts within whose juris- diction such roads or parts of roads so improved or repaired 552 CH. XII. HIGHWAYS, ROADS AND BRIDGES. § 796 Bicycle paths. shall be, and in case of such excess, the board of supervisors shall cause such excess to be levied and collected in the next ensuing tax levy authorized by such supervisors upon such towns, or upon the portions thereof embraced in such villages or separate road districts liable therefor. , Said board of supervisors shall have the control and juris- diction over said county roads only for the purpose of improving and keeping the same in repair, except as hereinbefore mentioned, and for all other purposes the said roads shall remain and be subject to the authority, control and jurisdiction of the town, village, separate road district, or local authorities to which they shall respectively belong; provided, however, that all roads or parts of roads designated as county roads shall remain under the control of the local authorities liable for the repair thereof until such improvement shall have been actually begun thereon under this act, and if the said board of supervisors shall at any time relinquish the control of any county road or part thereof the local authorities within whose jurisdiction the same shall be, shall forthwith resume the control and charge thereof in like manner as if the same had not been designated as a county road. Laws of New York, 1890, chap. 555, §§ 9, 10. § 796. Bicycle paths—The county judge of any county except Albany, may, upon the petition of fifty resident wheelmen of such county, appoint from among the resident citizens thereof, five or seven persons, the number to be determined by such judge, who shall be side-path commissioners. Such board of side-path com- missioners may construct and maintain side-paths along any publi« road, street or section thereof of the county, provided the said board of side-path commissioners shall be required to obtain the written approval of the commissioner of highways or other officer perform- ing similar duties, or the written approval of the supervisor of each town in which said side-paths shall be built, and file the same in the town clerk’s office before constructing the paths along any road outside the limits of incorporated cities or villages. No side- paths shall be constructed upon or along any regularly constructed or maintained sidewalk, except with the consent of the persons owning the abutting lands. Such side-paths shall not be less than three nor more than six feet wide, without the consent of the own ers of abutting lands, and shall be constructed within the outside lines and along and upon either side of such public roads or 553 § 797 HIGHWAYS, ROADS AND BRIDGES. CH XI. Sidepath fund. streets. The board of side-path commissioners is authorized to adopt a form of license to be known as a bicycle side-path license, and to fix a fee of not less than fifty cents nor more than one dol- lar, except in the county of Monroe, where the license fee shall be twenty-five cents. The license shall be good during the calendar year for which it is issued and no longer. The license fees col- lected by the board shall be deposited on or before the first day of each month with the county treasurer of the respective coun- ties, by whom they shall be credited to a special fund, to be called the side-path fund, upon which the board of side-path commis- sioners may draw warrants signed by a majority of the board; but no warrant shall be so drawn in excess of the amount actually on deposit, nor shall any contract or purchase be made, exceeding the amount of such funds at the time of making such contract or purchase. Each board of side-path commissioners shall report annually to the county judge of their respective counties, giving a detailed financial statement, and filing with said report a voucher for each expenditure, which report and vouchers shall be deposited in the county clerk’s office. The monies collected by the boards of side-path commissioners shall be applied to the repairing of exist- ing paths in their respective counties; to the construction of new paths; to the planting of shade trees above such paths, where the consent of the owners of abutting lands to the planting of such trees has been obtained; to the maintaining of order .on the paths; and the necessary and authorized expenses incurred in enforcing the statute. Any board of side-path commissioners, with the consent of the commissioner of highways, or other officer performing similar duties, having jurisdiction thereof, may re- move limbs of trees overhanging side-paths in the county wherein said board has jurisdiction, where, in the judgment of the said board, the same shall interfere with the free passage of bicycles along said paths. Laws of 1899, chap. 152, ax am’d by Laws of 1900, chap. 640. § 797. Authority to raise sidepath fund by tax—The board of supervisors of each county may raise by tax on real and personal property, subject to taxation in such county, not more than five thousand dollars, to be expended in the repair and construction of sidepaths in such county. The county treasurer of each county where such sum has been raised shall place the same to the credit of the sidepath fund, provided by section four, chapter six hun- 554 ~ Cll. XII. HIGHWAYS, ROADS AND BRIDGES. § 798 Widening of. dred and forty of the laws of nineteen hundred, and it shall be expended and paid out according to the provisions of said chapter. County Law, § 12, subd. 18, added by Laws 1903, chap. 465. § 798. Widening of highways—When any part of the high- way in any town outside of an incorporation village running between two or more villages has been worn away by a river stream or other natural cause so as to be come narrower than the width required by statute and is dangerous to persons using such highway, twelve or more resident taxpayers may present a veri- fied petition to the county court of the county setting forth the condition of the highway and that the cost of widening and im- proving the highway would exceed $2,500 and would be too bur- densome on the town or ‘towns otherwise liable therefore and asking for the improvement of the widening and improvement of such highway. The county court shall then appoint three commissioners who are taxpayers but not residing in the town or towns in which the highway is situated; these commissioners shall take the constitu- tional oath and give notice of a hearing to all interested persons; they shall keep minutes of their proceedings and reduce all evi- dence to writing; they shall make a duplicate of their decision, filing one in the town clerk’s office in which the highway is lo- eated and the other in the county clerk’s office; they shall also file the evidence and minutes; they shall have power to assess the damages caused by the widening of the highway and shall receive $5.00 a day compensation for each day necessarily spent. This amount shall be paid by the commissioners and be a charge against the town or towns, If the majority of the commissioners determine that the pro- posed widening is necessary and that the probable cost would be more than $2,500 thev shall notify the board of supervisors of such decision and the board of supervisors shall then cause one- half of the estimated cost to be raised by the county and paid to the commissioners of highways of the interested towns to be used by said commissioners toward the payment of the. improve- ment or widening, the balance of the expenses shall be raised as provided by law by the town in which the highway is located. The commissioners of highways shall make such widening ac- cording to plans and specifications prepared by them and approved by the town board. The costs and expenses incurred in so doing 555 §§ 799-801 HIGHWAYS, ROADS AND BRIDGES. Cu. x11. Railroads, ete. shall be audited by the town board and paid by the commissioners of highways out of the moneys raised for that purpose. Extracts from the laws of 1893, chap. 607; see §§ 208-212, ante. § 799. Railroads through public lands—The commissioner of the land office may grant to any domestic railroad corporation land belonging to the people of the state, except the reservation at Niagara and the Concourse lands on Coney Island, which may be required for the purposes of its road on such terms as may be agreed upon by them, or such corporation may acquire title thereto by condemnation and the county or town officers having charge of any land belonging to any county or town, required for such corporation for the purposes of its road, may grant such land to the corporation for such compensation as may be agreed upon. In ease the land or any right, interest or easement therein, re- quired by such railroad corporation is used for prison purposes the. commissioners of the land office may grant such land, or any right, interest or easement therein, have the approval of the superintendent of state prisons. Railroad Law, § 8, as am’d by Laws 1904, chap. 313. § 800. Road not to be constructed upon ground occupied by public buildings or in public parks.—N.w street surface railroad shall be constructed or extended upon ground occupied by buildings belonging to any town, city, county or to the state, or to the United States, or in public parks, except in tunnels to be approved by the local authorities having control of such parks. Provided however that the commissioners of the state reservation at Niag- ara, by and with the consent of the commissioners of the land office, may construct, without expense to the state, street railroad tracks upon and along that part of the riverway, so called, be- tween Falls and Niagara streets in the city of Niagara Falls, and in their discretion may grant revokable licenses to street surface railroad companies to use such tracks upon such terms as said commissioners mav prescribe. Railroad Law, § 108, as am’d by Laws 1899, chap. 710. § 801. Over State lands.\—The commissioners of the land office shall have power to grant to any pipe line corporation any lands belonging to the people of this state which may be required for the purposes of its incorporation on such terms as may be agreed on by them or such corporation may acquire title thereto by con- 556 CTL. XIL HIGHWAYS, ROADS AND BRIDGES. §§ 802-803 Gas companies. demnation, and if any lands owned by any county, city or town as required by such corporation for such purposes, the county, city or town officers having charge of such lands may grant them to such corporation upon such terms and for such compensation as may be agreed upon. Transportation Corp. Law, § 48. § 802. Powers of gas companies.—Corporations formed for the purpose of supplying gas for light have power to manufacture gas, and to acquire by purchase or otherwise natural gas and to sell.and furnish such quantities of gas as may be required in each city, town and village named in its certificate of incorpora- tion, for lighting the streets, and public or private buildings or for other purposes; and to lay conductors for conducting gas through the streets, lanes, alleys, squares and highways, in each such city, village and town, with the consent of the municipal authorities thereof, and under such reasonable regulations as they may prescribe; and such municipal authorities shall have power to exempt any such corporation from taxation on their personal property for a period not exceeding three years from the organ- ization of the corporation. Any corporation authorized under any general or special law of this state to manufacture and supply gas shall have the like powers and privileges. Transportation Corporations Law, § 61, subd. 1, as am’d by Laws 1902, chap. 596. © Electric light companies may lay, erect and construct suitable wires or other conductors, with the necessary poles, pipes or other fixtures in, on, over and under the streets, avenues, public parks and places of such cities, towns or villages, for conducting and distributing electricity, with the consent of the municipal author- ities thereof, and in such manner and under such reasonable regu- lations as they may prescribe. Id., subd. 2. § 803. Incorporation—Seven or more persons may become a corporation for the purpose of supplying water to any of the " eities, towns or villages and the inhabitants thereof in this state, ' by executing, acknowledging and filing a certificate stating the name of the corporation, the amount of its capital stock, the number’ of shares into which it is to be divided, the location of its principal office, the number of its directors, not less than seven, the names and places of residence of the directors for the 557 § 803 HIGHWAYS, ROADS AND BRIDGES. CH.XIT. Incorporation. first year, the name of the cities, towns and villages which it is proposed to supply with water; that the permit of the authoritics of such cities, towns and villages herein required has been granted ; the post-office address of each subscriber, and the number of shares he agrees to take in such corporation, the aggregate of which shall be at least one-tenth of the capital stock, and ten per centum of which shall be paid in cash to the directors. At the time of filing there shall be annexed to the certificate and as a part thereof, a permit signed and acknowledged by a majority of the board of trustees of the village, in case an incorporated village is to be supplied with water, and in case a town, or any part thereof, not within the incorporated village is to be supplicd, by the supervisor, justice of the peace, town clerk and highwav commissioners thereof or a majority of them, and in case a city is to be supplied with water by the board of water commissioners of said city, or by such other board or set of officials as perform the duties of water commissioners and have charge of the water supply for said city, authorizing the formation of such corpora- tion for the purpose. of supplying sueh city, village or town with water, and an affidavit of at least three of the directors that the amount of capital stock herein required has been subscribed anil paid in cash. (As amended by Chap. 617 of 1892, § 1.) Transportation Corporation Law, § 80; see § 837, ante. The permit must be signed by a majority. of the village trustees and must authorize the formation of the corporation for the purpose of supplying such village with water. Pelham Manor v. N. R. W. Co., 67 Hun, 98; affirmed 143 N. Y. 532. The design of the statute in prescribing an application by the promoters to the town or village authorities was to furnish some protection to the community with respect to the establishment of waterworks companies. It is not only interested in knowing the facts about the proposed corporation to be empowered with constructing waterworks and laying pipes in the streets and public places but it is of vital importance to know the source: from which it is proposed to distribute water to the inhabitants. Matter of City of Brooklyn, 143 N. Y. 596. The laying of pipes for supplying water to cities and villages may be for a public use or purpose even where no contract has been made with the munici- pality to supply it with the water. A street of an unincorporated village is subject to use for the purpose of supplying water to the inhabitants of the village, and the placing of pipes in it by a water company, with the consent of the town authorities, does not impose an additional! burden upon the fee. Witcher v. H. W. W. Co., 48 St. Rep. 196; 66 Hun, 619. In the absence of an express provision in the contract prohibiting it from so doing, the town is not precluded from making a like grant to or contract with another company for another or further supply, if the public needs re- quire it. , 558 CH. XII. HIGHWAYS, ROADS AND BRIDGES. § 804 Powers of corporations. The franchise conferred upon such a corporation is not exclusive in its nature; it does not give the company the exclusive right to purvey water to the town or village, to supply which it was created, and neither the Con-. stitution nor the statute prohibiting legislation impairing the obligation of contracts precludes the grant of a charter to another company that has obtained the requisite consent of the municipal authorities, authorizing it to supply water from other sources to the inhabitants of the same town or village. In re Brooklyn, 143 N. Y. 596. § 804. Powers.—Every such corporation shall have the fol- lowing additional powers: 1. To lay and maintain their pipes and hydrants for delivering and distributing water in any strect, highway or public place of any city, town or village in which it has obtained the permit re- quired by section eighty of this article. 2. To lay their water pipes in any streets or avenues or public places of an adjoining city, town or village, to the city, town or village where such permit has been obtained, provided that such right in an adjoining city or village having a population of more than twelve thousand inhabitants, shall be subject to the permis- sion of the local authorities thereof and upon such conditions as they may prescribe. 3. To cause such examinations and surveys for its proposed water works to be made as may be necessary to determine the proper location thereof, and for such purpose by its officers, agents or servants to enter upon any lands or waters in ‘the city, town or village where organized, or in any adjoining city, town or village for the purpose of making such examinations or surveys, subject to liability for all damages done. Transportation Corporations Law, § 82, as am’d by Laws 1905, chap. 210, and Laws 1906, chap. 455. The state authorizes the formation of water companies, Laws 1877, ‘chap. 171, but does not require the company to supply water to the town or vil- lage nor does it require the town or village to take its supply from the company. People ex rel. M. W. W. Co. v. Forrest, 97 N. Y. 97. A company having permit from trustees of a village to form a company to supply water may lay pipes in adjoining village without its consent. Pelham Manor v. N. R. W. Co., 67 Hun, 98; affirmed, 143 N. Y. 532. The company and its officers may enter upon any lands or waters for pur- pose of surveying and agree with owners as to amount of compensation to be paid for lands. P. W. W. Co. v. Bird, 130 N. Y. 249. The general effect of this section is that an incorporated water company has power to lay and maintain their pipes and place hydrants for delivering 559 §§ 805-806 HIGHWAYS, ROADS AND BRIDGES. CH.XII. Survey and map. and distributing water in any street, highway or public place of any town or village when it has obtained the permit to lay its pipes in the high- ways as required by § 80, of this act. Witcher v. H. W. Co., 66 Hun, 619; affirmed, 142 N. Y. 626. It was the intent of the legislature to provide a scheme by which a water company provided with an adequate supply of water and an operative sys- tem for its distribution might extend its operations to contiguous localitics by passing its pipes along intervening streets and public places. Village of Tarrytown v. P. W. Co., 15 St. Rep. 816. It seems that the use of and the burden of public highways may be en- forced by plants, e. g., electric light poles in highway, which are beneficial and in aid of the use of the highway by travelers; electric lights to light the way for the traveling public is a benefit to the traveling public and this principle seems to be approved as to water works. Palmer v. L. E. Co., 158 N. Y. 231. This rule also applies to gas companies laying pipes in streets. People ex rel. W. Gas Co. v. Deehan, 153 N. Y. 528. There is a distinction as to telegraph and telephone poles. Companies are not incorporated for the purpose of aiding the wayfarer or traveling public and consequently must obtain easements or consents. Palmer v. L. E. Co., 158 N. Y. 231. § 805. Survey and map.—Before entering upon, taking or using any land, for the purpose of its incorporation such corpora- tion shall cause a survey and map to be made for the lands in- tended to be taken or entered upon, by and on which the land of each owner or occupant shall be designated, which map shall be signed by the president and secretary, and filed in office of the county clerk of the county in which such lands are situated, Transportation Law, § 83. The right of eminent domain to take lands against the will of the owner is confirmed by chap. 566, Laws 1890. Matter of C. W. W. Co., 32 A. D. 54. The statute must be strictly complied with in exercising this power. Craig v. T. of Andes, 93 N. Y. 405; In re B. H. T. & W. Ry. Co., 79 N. Y. 69; In re N. Y. & B. Ry. Co., 62 Barb. 85. The map must be filed before the company enters upon the lands for the purpose of using it. P. W. W. Co. v. Bird, 130 N. Y. 249. Failure to file map is cause for dismissal of proceedings. Matter C. W. W. Co., 32 A. D. 54. § 806. Condemnation of real property—Any corporation or- ganized under this article, shall have the right to acquire real estate, or any interest therein necessary for the purposes of its incorporation, and the right to lay, relay, repair and maintain 560 CH. XII. HIGHWAYS, ROADS AND BRIDGES. § 807 ss Road corporations, ete. conduits and water pipes with connections and fixtures in, through or over the lands of others; the right to intercept and divert the flow of waters from the lands of riparian owners, and from persons owning or interested in any waters, and the right to prevent the few of drainage of noxious or impure matters from the lands of others into its reservoirs or sources of supply. If any such cor- poration, which has made a contract with any city, town or vil- lage or with any of the inhabitants thereof for the supply of pure and wholesome water as authorized by section eighty-one of this article, shall be unable to agree upon the terms of purchase of any such property or rights, it may acquire the same by con- demnation. But no such corporation shall have power to take or use water from any of the canals of this state, or any canal reservoirs as feeders, or any streams which have been taken by the state for the purpose of supplying the canals with water. ‘Transportation Law, § 84, as am’d by chap. 617 of 1892, § 4 and chap. 230 of 1894, § 2. A private owner of the fee in a village street subject to public easement therein cannot maintain an action to compel the removal of water pipes or hydrant placed in front of his place without consent. Witcher v. H. W. Co., 66 Hun, 619. Placing the pipes and hydrants in the street under permit from town authorities does not impose an unlawful additional burden upon the fee of the street. Id. Before lands or water rights can be taken by a water-works company by condemnation there must be a permit by the town or village authorities to its incorporation. In re Citizens’ W. W. Co. v. Parry, 35 St. Rep. 640. See Pelham Manor v. N. R. W. Co., 67 Hun, 98. § 807. Turnpike, plankroad and bridge corporations.—Agree- ment for use of highways.—The supervisor and commissioner of highways, or a majority if there be more than one of any town, may agree in writing with any such corporation for the use of any part of a public highway therein required for the construction of any such road, and the compensation to be paid by the cor- poration for taking and using such highway for such purpose on first obtaining consent of at least two-thirds of all the owners of land bounded on or along such highway, which agreement shall be filed and recorded in the town clerk’s office of the town. If such agreement cannot be made the corporation may require the right to take such highway for such purpose by condemnation. The Somerset therefor shall be paid to the commissioners of: 36 561 § 808 HIGHWAYS, ROADS AND BRIDGES. Cx.Xx11. Road corporations, ete. highways, to be expended by them in, improving the highways of the town. Transportation Corporations Law, § 122. 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 in 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 super- visors and commissionérs 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 y. Fort Plain & Cooperstown Plankroad Co., 11 N. Y. 376. An agreement by which the company, as consideration for the agreement, agrees to keep the road in repair without expense to the town has been held to be w valid contract. People v. Fishkill & Beekman Plankroad Co., 27 Barb. 445; Town of Fishkill v. Fishkill & Beekman Plankroad Co., 22 id. 634. As to the rights of the public in such roads, the control of them by the highway commissioners, see People v. N. & S. Plankroad Co., 86 N. Y. 1; Heath v. Burmore, 50 id. 302; A. & C. Plankroad Co. v. Douglass, 9 id. 444; Walker v. Cay- wood, 31 id. 51; Ireland v. O. H. & 8. P. R. Co., 13 id. 526. As to rights of the plankroad company. Trelford v. C. I. & B. Co., 5 App. Div. 464. Corporation may take fee of the land. Heath v. Burmore, 50 N. Y. 302. The public may travel on the road while building and as to liability of company during construction, see Treland v. Oswego, &c., 13 N. Y. 526. The general right of the public to use the highway remains unimpaired, subject only to tolls. Walker v. Caywood, 31 N. Y. 51; Matter of Roch. El. Co., 123 N. Y. 351; Benedict v. Goit, 3 Barb. 459. § 808. Form of agreement.— AGREEMENT TO USE HIGHWAY FOR PLANKROAD, ETC. This agreement made this ........ day of November, .......... between a Adore nines » as supervisor of the town of ............, county of .........., B00 ME Ot ee #° Bet ae? : 5 ni oe ate . " eS 2S ob AY tee 28 : ‘ “4 ao oO g bore = es va ad Bo: = bp 50.6 e 5 Bs fe a 3 = SNMOL & SM && $8 8S §$ & §8 28 ¢H £8 $us Sa a BB SS 5 E a Hh S A 5 < Zz e ‘dd 1UHHS ‘IMNO0O AWAUdAS AHL AO AOlLsnL ‘SSVANVO ‘TVIDIAAO 604 Cu. XII ELECTION LAW. § 846 Official canvass. BOARD OF COUNTY CANVASSERS— JUSTICE OF THE SUPREME CoURrT. STATEMENT of the Board of County Canvassers of the County of Monroe, in relation to the votes given for Justices of the Supreme Court. The Board of County Canvassers of the County of Monroe, having met at the office of the Clerk of said County on the 14th day of November, 1905, to canvass and estimate the votes given in the several election districts of said County at the General Election held on the 7th day of November, in the year aforesaid, do certify as follows: That it appears on such Canvass that the whole number of votes given for the office of Justices of the Supreme Court, including all ballots endorsed ‘‘marked for identification” was ninety-five thousand four hundred eighty- TUUTNG! | 35.5) s6hG Gas shee Sed cactus se sree enna ash gan cy Malar aoa ine ae davibetns ee lyin cn Arar 95,489 of which : Nathaniel Foote received twenty-six thousand twenty-four.......... 26,024 Arthur E. Sutherland received twenty-six thousand three hundred CIQUEY- CWO! cole ac deta cami aaa dA tndn a Mola at aaa RAE hase ek EA 26,382 John Desmond received nineteen thousand four hundred three...... 19,403 George F. Slocum received nineteen thousand seventy-one.......... 19,071 Edwin C. English received seven hundred eight.................-.. e 708 George E. Milliman received six hundred ninety-one................ 691 Blanks received three thousand two hundred ten...............-..-- 3,210 The whole number of ballots counted as “ marked for identification ” and counted for the office of Justices of the Supreme Court, was six 6 The whole number of ballots counted and rejected as “ void” was one hundred and six........ £4 diasiaceus ghee eo Niele se gaauids pigtine tw asere herp aa ae 106 We certify this statement to be correct and have caused the same to be attested by the signatures of a majority of the Members of this Board, there being 40 Members in said Board, this 20th day of November, A. D., owe thousand nine hundred and five. W. L. MANNING, Chairman, A. COLLINS, M. W. NELLIGAN, C. G. STARKWEATHER, CHARLES 8. OWEN, A. P. BEEBE, WILLIAM S. BEARD, JOSEPH AMAN, JOSEPH J. TOZER, E. H. WHITE, JOHN H. ASHTON, THADDEUS DUNN, GRIFF D. PALMER, HENRY C. KENNEDY, GEORGE J. KNAPP, JARED W. HOPKINS, FRED F. REMMEL, F, A. DEFENDORF, WILLIAM HORCHELER, JOHN LEMMON, G. M. SCHWARTZ, Cc. E. SHAFER, H. B. CASH, M. E. KINSEY, A. EMERSON BABCOCK, C. D. NICHOLLS, C. A. NICHOLS, GEORGE F. HARRIS, H. E. HAMIL, JOHN G. IDEMAN, ISAAC PALMER, GEORGE L. MEADE. F. W. TRUESDALE, A. WOLFF. E. P. BAUMANN, State of New York, Monroe County Clerk’s Office, ss.: I hereby certify that I have compared the foregoing with the original statement on file in this office, and that the same is a correct transcript therefrom and of the whole of such original. 605 § 846 ELECTION LAW. UH. XIII. Official canvass. Witness my hand and official seal at Rochester, N. Y., this 24th day of November, A. D., one thousand nine hundred and five. (L. 8.) JAMES L. HOTCHKISS, Clerk. BOARD OF COUNTY CANVASSERS— CouNTY OFFICERS. STATEMENT of the Board of County Canvassers of the County of Monroe in relation to the votes given for County Officers (Sheriff, County Treas- urer and School Commissioners, First and Second Districts). The Board of County Canvassers of the County of Monroe, having met at the office of the Clerk of said County on the 14th day of November, 1905, to canvass and estimate the votes given in the several election districts of said County at the General Election held on the 7th dav of November, in the year aforesaid, do certify as follows: That it appears on such Canvass that the whole number of votes given for the office of Sheriff, including all ballots endorsed “marked for identifica- tion” was forty-nine thousand four hundred sixty-seven........ 49,467 of which William H. Craig received twenty-seven thousand six hundred sixty- WG sensi’ oa ol athe sho eng a eee EM tie SR Oe NS R aie 8 Sie GAL SG dain DS CORE 27,661 George H. Salsbury received seventeen thousand six hundred five...... 17,605 James Sullivan received one thousand eight hundred eight.......... 1,808 William W. Kenfield received seven hundred -ixteen.............. 716 Blanks received one thousand six hundred seventy-seven.......... 1,677 The whole number of ballots counted and rejected as “ void” was 106 and counted for the office of Sheriff, was six.................... 6 The whole number of ballots counted and repected as “ void” was one htindred. SiXics4s5244es cas wale ea Be soa e he Owes cow ae eae 106 Continue as above with each office. We certify this statement to be correct and have caused the same to be attested by the signatures of a majority of the Members of this Board, there being 40 Members in said Board, this 20th day of November, A. D., one thousand nine hundred and _ five. W. L. MANNING, Chairman, Cc. G. STARKWEATHER, M. W. NELLIGAN, ISAAC PALMER, CHARLES 8. OWEN, JOSEPH AMAN, WILLIAM 8S. BEARD, E. H. WHITE, JOSEPH J. TOZER, THADDEUS DUNN, JOHN H. ASHTON, HENRY C. KENNEDY, GRIFF D. PALMER, A. P. BEEBE, GEORGE J. KNAPP, F, A. DEFENDORF, FRED F. REMMEL, JOHN LEMMON, WILLIAM HORCHELER, C. E. SHAFER, G. M. SCHWARTZ, M. E. KINSEY, H. B. CASH, JARED W. HOPKINS, A. EMERSON BABCOCK, GEORGE F. HARRIS, Cc. A. NICHOLS, Cc. D. NICHOLLS, H. E. HAMIL, JOHN D. IDEMAN, F. W. TRUESDALE, GEORGE L. MEADE, E. P. BAUMANN, A. WOLFF. A. COLLINS, State of New York, Monroe County Clerk’s Office, ss.: I hereby certify that I have compared the foregoing with the original statement on file in this office, and that the same is a correct transcript. therefrom and of the whole of such original. 606 CH. XI. ELECTION LAW. § 847 Official canvass. és Witness my hand and official seal at Rochester, N. Y., this 24th day of November, A. D., one thousand nine hundred and five. (L. 8.) JAMES L. HOTCHKISS, Clerk. § 847. Certificate of election—Members of Assembly and Coun- ty Officers. RocuEsTer, N. Y., November 20th, 1905. The Board of County Canvassers of the County of Monroe, having can- vassed and estimated the votes given in the several election districts in each of the Assembly Districts of said County, and in the several election districts of the said County, at « General Election held on the 7th day of November, 1905. Do hereby certify, determine and declare, That DeWitt C. Becker, by the greatest number of votes, was duly elected Member of Assembly in and for the First Assembly District in said County. That James L. Whitley, by the greatest number of votes, was duly elected nee of Assembly in and'"for the Second Assembly District in said ounty. That Robert Averill, by the greatest number of votes, was duly elected Member of Assembly in and for the Third Assembly District in said County. That Albert P. Beebe, by the greatest number of votes, was duly elected Member of Assembly in and for the Fourth Assembly District in said County. That William H. Craig, by the greatest number of votes, was duly elected Sheriff in and for said County. That John B. Hamilton, by the greatest number of votes, was duly elected County Treasurer in and for said County. That James A. Harris, by the greatest number of votes, was duly elected School Commissioner for the First School Commissioner District in and for said County. That Fred W. Hill, by the greatest number of votes, was duly elected School Commissioner of the Second School Commissioner District in and for said County. We certify this Statement to be correct and have caused the same to he attested by the signatures of a majority of the Members of the Board, there being 40 Members in said Board, this 20th day of November, A. D., one thousand nine hundred and five. W. L. MANNING, Chairman, A. COLLINS, M. W. NELLIGAN, Cc. G. STARKWEATHER, CHARLES 8. OWEN, A. P. BEEBE, ° WILLIAM S. BEARD, JOSEPH AMAN, JOSEPH J. TOZER, E. H. WHITE, JOHN H. ASHTON, THADDEUS DUNN, GRIFF D. PALMER, HENRY C. KENNEDY, GEORGE J. KNAPP, JARED W. HOPKINS, FRED F. REMMEL, F, A. DEFENDORF, WILLIAM HORSCHLER, JOHN LEMMON, G. M. SCHWARTZ, C. E. SHAFER, H. B. CASH, M. E. KINSEY, A. EMERSON BABCOCK, Cc. D. NICHOLLS, Cc. A. NICHOLS, - GEORGE F. HARRIS, H. E. HAMIL, : JOHN G. IDEMAN, F. W. TRUESDALE, A. WOLFF, E. P. BAUMANN, GEORGE L. MEADE. State of New York, Monroe County Clerk’s Office, ss.: eo I hereby certify that I have compared the foregoing with the original statement on file in this office, and that the same is a correct transcrip therefrom and of the whole of such original. : 607 § 848 ELECTION LAW. “CH. xu. ; Soldiers vote. Witness my hand and official seal at Rochester, N. Y., this 24th day of November, one thousand nine hundred and five. (L. 8.) JAMES L. HOTCHKISS, Clerk. SOLDIERS VOTE. § 848. Disposition of envelopes and ballots—Upon the receipt by the governor of the poll-books of the votes cast at any such elec- tion, he shall deliver the same to the secretary of state. The sec- retary of state shall upon receipt of the packages notify the chair- man or any member of the state committees of the parties which at the last election for governor cast the highest and next highest number of votes for such office, that at a day and hour named therein at his office he will open the packages and compare the poll-books with the envelopes containing ballots received by him and with the poll-books if any received from the governor. Such notice shall be served personally or by mail directed to the last known place of residence of such person. He shall forthwith pre- pare from said poll-books and envelopes a separate statement for cach county under his official seal in which shall appear all the information hereby required to be entered in such poll-books, con- cerning the electors resident in such county. He shall affix his seal of office to each such envelope and shall transmit such state- ment with all the envelopes containing ballots of such electors resident in such county, to the clerk of each such county, taking his receipt for such statement and the number of such envelopes, who shall forthwith give written notice of such reccipt by him to the board of inspectors of election of each district to which they respectively relate, by enclosing such notice in a properly sealed wrapper addressed to the chairman of such board at his pestoffice address and by pre-paying the postage thereon. Each county clerk after the receipt of such statement and envelopes shall no- tify the chairman or any member of the county committees of the parties which at the last election for governor cast the highest and next highest number of votes for such office in the state, that at a day and hour named therein at his office he will open the packages containing such statement and envelopes. Such notice shall be served personally or by mail directed to the last known place of residence of such person. It shall be the duty of the county clerk to prepare a separate statement in like form for each election district in said county in which any such elector shall re- side, and to transmit or deliver such statement with the envelopes 608 Cu. xt. ELECTION LAW. § 849 Soldiers vote. containing ballots of electors resident in such election district to one of the inspectors of election of said district, taking’ his receipt therefor, on the day before the board of inspectors of election of said district shall convene for the purpose of canvassing such. votes, as herein provided, who shall deliver the same to such board. All statements provided by this act shall be public records. The board of inspectors in any election district wherein any such bal- lots are to be canvassed, shall convene at the place where the elec- tion was held, on the sixth Tuesday after the election day at ten o’clock in the forenoon to canvass such votes. It shall be the duty of each board of inspectors of election immediately upon their convening as herein provided, to open said polls; and the chair- man thereof or, in his absence, such other member as shall be chosen to act as chairman, as provided by law, shall publicly read aloud the indorsement contained upon each such envelope, and if such elector shall be a qualified elector in such election district, the chairman or acting chairman, shall then carefully open said envelope and without unfolding or inspecting the contents of such ballot or ballots, shall deposit the same in the ballot-box or boxes provided therefor. If any such envelope shall contain more than one ballot for the same offices, amendment or question, all ballots therein shall be rejected. Said inspectors shall file all such en- velopes with their return in the office of the county clerk of the county where the said election district is situated. If upon in- vestigation made before the deposit of said it shall be determined that such elector is not a qualified elector in such election district, his said ballot or ballots shall be destroyed without unfolding or inspecting the same, and the said envelope shall be filed as above provided. Laws of 1898, chap. 674, § 14. § 849. Canvass by election district and county canvassers.— After all such ballots shall have been east, said inspectors of elec- tion shall immediately proceed to canvass the same, and make a statement and return thereof as provided by law, and forthwith forward the same to the county clerk, by one of their number. The county board of canvassers or such other board as performs like duties, shall convene on the sixth Thursday after the election day, at their usual place of meeting, at one o’clock in the after- noon, for the purpose of canvassing such statements and returns. Laws of 1898, chap. 674, § 15. 39 609 §§ 850-852 ELECTION LAW. CH. XIII. Soldiers vote. § 850. Canvass by county board—At such mecting of the county or other canvassing board the said board shall proceed to canvass such statements and returns of the respective election dis- trict boards of inspectors and shall from such statements and re- turns, together with the statements and returns heretofore made of such election, make new and separate statements of the votes east in such county or any part thereof, and shall complete their canvass and make the statements provided for by section one hun- dred and thirty-five of the general election law, and they shall not, until such meeting, determine the result of the election, any- thing now provided by law to the contrary notwithstanding. But nothing herein shall prevent any county board of canvassers from proceeding as provided by the election law except as to such final determination. Such meeting or meetings of the board of county canvassers shall be deemed a continuation of its regular session. Laws of 1898, chap 674, § 16. § 851. Returns or statements not made and filed prior to cer- tain dates in any year not to be canvassed—No statement, as pro- vided by this act, which shall not have been duly made and filed by a county board of canvassers prior to the twenty-ninth day of December next succeeding such election in any year, shall be can- vassed or affect the result of such an election; and no return or statement not received by a county board of canvassers at their meeting, herein provided for, shall be thereafter canvassed, or af- fect the result of such election. Laws of 1898, chap. 674, § 18. § 852. Adoption and experimental use of voting machine.— The police board of the city of New York, the common council of any other city, the town board of any town, or the board of trustees of any village may adopt for use at elections any kind of voting machine approved by the state board of voting machine commissioners, or the use of which has been specifically author- ized by law; and thereupon such voting machine may be used at any or all elections held in such city, town or village, or in any part thereof, for voting, registering and counting votes cast at such elections. Different voting machines may be’ adopted for different districts in the same city, town or village. Election Law, § 163, added by Laws 1899, chap. 466. The authorities of a city, town or village authorized by the last section to adopt a voting machine may provide for the ex- 610 CH. XIII. ELECTION LAW. §§ 853-855 Voting machines. perimental use, at an election in one or more districts, of a ma- ehine which it might lawfully adopt, without a formal adoption thereof; and its use at such elections shall be as valid for all purposes as if it had been lawfully adopted. Election Law, § 164, added by chap. 466, Laws of 1899. § 853. Providing machines.——The local authorities adopting a voting machine shall, as soon as practicable thereafter, pro- vide for each polling place one or more voting machines in com- plete working order, and shall thereafter preserve and keep them in repair, and shall have the custody thereof and of the furniture and equipment of the polling place when not in use at an election. If it shall be impracticable to supply each and every election district with a voting machine or voting machines at any election following such adoption, as many may be supplied as it is practicable to procure, and the same may be used in such election district or districts within the city, town or village as the officers adopting the same may direct. Election Law, § 165, as added by chap. 466, Laws of 1899. § 854, Payment for machines.—The local authorities, on the adoption and purchase of a voting machine, may provide for the payment therefor in such manner as they may deem for the best. interest of the locality and may for that purpose issue bonds, cer- tifieates of indebtedness or other obligations which shall be a charge on the city, town or village. Such bonds, certificates or other obligations may be issued with or without’ interest, payable at such time or times as the authorities may determine, but shall not be issued or sold at less than par. Election Law, § 166, as added by chap. 466, Laws of 1899. § 855. Form of ballots—AII ballots shall be printed in black ink on clear, white material, of such size as will fit the ballot frame, and in plain, clear type as the space will reasonably per- mit. The party device for each political party represented on the machine, which has been duly adopted by such party in ac- cordance with this chapter, and the party name or other desig- nation shall be prefixed to the list of candidates of such party. Each party list may be further distinguished by a stripe of color below the party device, which shall be adopted in the same man- ner as the party emblems. The order: of the list of candidates of the several parties or organizations shall be arranged a¢ pro- 611 §§ 856-860 ELECTION LAW. CH. XH. Ballots. vided by this chapter for blanket ballots, except that the lists may be arranged in horizontal rows or vertical columns. Election Law, § 167, as added by chap. 466, Laws of 1899. § 856. Sample ballots—The officers or board charged with the duty of providing ballots for any polling place shall pro- vide therefor two sample ballots which shall be arranged in the form of a diagram showing the entire front of the voting ma- chine es it will appear after the official ballots are arranged for voting on election day. Such sample ballots shall be open to pub- lic inspection at such polling place during the day next preced- ing election day. Election Law, § 168, as added by chap. 466, Laws of 1899, and am’d by chap. 530, Laws of 1901. § Sh7. Number of official ballots —Four sets of ballots shall be provided for each polling place for each election for use in the voting machine. Election Law, § 169, as added by chap. 466, Laws of 1899. § 858. Distribution of ballots and stationery.—The ballots and stationery shall be delivered to the board of inspectors of each election district before ten o’clock in the forenoon of the day next preceding the election. ’ Election Law, § 170, as added by chap. 466, Laws of 1899. § 859. Tally sheets—Columns numbered two and three and the four columns at the right of the tally sheet prescribed by sec- tion eighty-four may be omitted in the printed blank tally sheets furnished for polling places at which a voting machine is used. The blank tally sheets and return shall in other respects conform substantially to the requirements of this chapter. Election Law. § 171, added by chap. 466, Laws of 1899. § 860. Unofficial ballots.—If the official ballots for an election district at which a voting machine is to be used, required to be furnished by or to any town, or city clerk, or board, shall not be delivered at the time required, or if after delivery shall be lost, destroyed or stolen, the clerk of such town or city, or such board, or the election inspectors of such district, shall cause other bal- lots to be prepared, printed or written, as nearly in the form of the official ballots as practicable, and the inspectors shall cause the ballots so substituted to be used at the election in the same 612 CH. XI. ELECTION LAW. § 861 Polls. manner, as near as may be, as the official ballots. Such ballots so substituted shall be known as unofficial ballots. Election Law, § 172, added by chap. 466, Laws of 1899. § 861. Opening the polls: Independent ballots—The inspectors of election and poll clerks of each district shall meet at the polling place therein, at least three quarters of an hour before the time set for the opening of the polls at each election, and shall proceed to arrange within the guard rail the furniture, sta- tionery and voting machine for the conduct of the election. The inspectors of election shall then and there have the voting ma- chine, ballots and stationery required to be delivered to them for such election; and if it be an election at which registered voters only can vote, the registry of such electors required to be made and kept therefor. The inspectors shall thereupon cause at least two instruction cards, and if printed in different languages, at least two of each language to be posted conspicuously within the polling place. If not previously done, they shall insert in their proper place on the voting machine, the ballots containing the names of offices to be filled at such election, and the names of candidates nominated therefor. If not previously done, they shall place all the counters on each voting machine so as to register zero, and shall not permit such counters to be thereafter operated, except by electors in voting. Before the polls are open for elec- tion, each inspector shall carefully examine every counter and see that it registers zero, and the same shall be subject to the in- spection of the official watchers. _ Ballots voted for any person whose name does not appear on the machine as a nominated can- didate for office, are herein referred to as independent ballots. Where two or more persons are to be elected to the same office, and each candidate’s name is placed upon or adjacent to a sepa- rate key or device and the machine requires that all independent ballots voted for that office be deposited, written or affixed in or upon a single receptacle or device, an elector may vote in or by such receptacle or device for one or more persons whose names do not appear upon the machine with or without the names of one or more persons whose names do so appear. In voting for presi- dential electors, an elector may vote an independent ticket made up of the names or persons in nomination by different parties, or partially of names of persons so in nomination and partially of names of persons not in nomination, or wholly of names of per- 613 §§ 862-864 ELECTION LAW. CH. XII. Voting machines. sons not in nomination by any party. Such independent ballot ' shall be deposited, written or affixed in or upon ‘the receptacle or device provided on the machine for that purpose. With these exceptions, no independent ballot shall be voted for any person for any office whose name appears on the machine as a nominated candidate for that office; any independent ballot so voted shall not be counted. Any independent ballot must be cast in its ap- propriate place on the machine, or it shall be void and not counted. Election Law, § 173, added by chap. 466, Laws of 1899, and am’d by chap. 530, Laws of 1901. § 862. Location of machines: Guard rail—The exterior of the voting machine and every part of the polling place shall be in plain view of the election officers and watchers. The voting ma- chine shall be placed at least three feet from every wall and parti- tion of the polling place, and at least three feet from the guard- rail and at least four feet from the poll clerk’s table. A guard-rail shall be constructed at least three feet from the machine, with openings to admit electors to and from the machine. Election Law, § 174, added by chap. 466, Laws of 1899. § 863. Manner of voting.—After the opening of the polls, the inspectors shall not allow any voter to pass within the guard-rail until they ascertain that he is duly entitled to vote. Only one voter at a time shall be permitted to pass within the guard-rail to vote. The operating of the voting machine by the elector while voting shall be secret and obscured from all other persons except as provided by this chapter in cases of voting by assisted electors. No voter shall remain within the voting machine booth longer than one minute, and if he shall refuse to leave it after the lapse of one minute, he shall be removed by the inspectors. Election Law, § 175, added by chap. 466, Laws of 1899. § 864, Instructing voter.—In case any elector after entering the voting machine booth shall ask for further instructions con- cerning the manner of voting, two inspectors of opposite political parties shall give such instructions to him; but no inspector or other election officer or person assisting an elector shall in any manner request, suggest or seek to persuade or induce any such elector to vote any particular ticket, or for anv particular candi- date, or for or against any particular amendment, question or 614 CH. XIt. ELECTION LAW. §§ 865-867 Voters, ete. proposition. After receiving such instructions, such elector shall vote as in the case of an unassisted voter. Election Law, § 176, added by chap. .466, Laws of 1899. § 865. Disabled voters——The provisions of subdivision three of section thirty-four, and of subdivision two of section one hun- dred and four of the election law, shall apply also when ballot machines are used and the word “ booth’’ when used in such sec- tions, shall be interpreted to include the ballot machine enclosure or curtain. Election Law, § 177, added by chap. 466, Laws of 1899. § 866. Canvass of vote and proclamation of result.—As soon as the polls of the election are closed, the.inspectors of election thereat shall immediately lock the voting machine against voting, and open the counting compartments in the presence of the watch- ers and all other persons who may be lawfully within the polling place, giving full view of all the counter numbers. The chairman of the board of inspectors shall, in the order of the offices as their titles are arranged on the machine, read and announce in distinct tones the result as shown by the counter numbers, and shall then read the votes recorded for each office on the independent ballots. He shall also in the same manner announce the vote on each con- stitutional amendment, proposition or other question. As soon as the result for each office and on each amendment, proposition or other question is ascertained, the poll clerks shall record it and submit their records to the inspectors for examination, and if found to be correct, the chairman shall at once announce the result of the vote for such office, or on such amendment, proposi- tion or other question. Election Law, § 178, added by chap. 466, Laws of 1899. § 867. Disposition of independent ballots, and preserving the record of the machine——The inspectors of election shall, as soon as the count is completed and fully ascertained as in this act re- quired, lock the machine against voting, and it shall so remain for the period of thirty days except by order of a court of com- petent jurisdiction. Whenever independent ballots have been voted, the inspectors shall return all of such ballots in a properly secured sealed package endorsed “ independent ballots,” and file such package with the original statement of canvass. It shall be preserved for six months after such election, and may be opened : 615 §§ 868-870 ELECTION LAW. CH. XIII. Voters, etc. and its contents examined only upon order of the supreme court or a justice thereof, or a county judge of such county, and at the expiration of such time, such ballots may be disposed of in the discretion of the officer or board having charge of them. Election Law, § 179, added by chap. 466, Laws of 1899, and am’d by chap. 530, Laws of 1901. § 868. Application of other articles and penal code.—The pro- visions of the other articles of this chapter apply so far as practi- cable to voting machines, except as herein provided. The pro- visions of the penal code and of this chapter relating to miscon- duct at elections shall apply to elections with voting machines. Election Law, § 180, added by chap. 466, Laws of 1899. § 869. When ballot clerks not to be elected—RBallot clerks shall not be elected or appointed for any district for which a vot- ing machine shall have been adopted, and which will be supplied and ready for use at the next election to be held therein. Election Law, § 181, added by chap. 466, Laws of 1899. § 870. Number of voters in election districts—For any elec- tion in any city, town or village in which voting machines are to be used, the election districts in which such machines are to be used may be created by the officers charged with the duty of creat- ing election districts, so as to contain as near as may be six hun- dred voters each. Such re-districting or re-division may be made at any time after any November election and on or before Au- gust fifteenth following, and when so made shall take effect imme- diately. Where such re-districting or re-division shall be made in any town the board making the same shall, on or before Septem- ber first following, appoint from the inspectors of election then in office — if sufficient therefor are then in office, and, if not, from persons not in office, sufficient to make up, the requisite number — four inspectors of election for each election district thus created, two of whom shall belong to and be of the same political faith and opinion on state and national issues as one of the two political parties which at the last preceding general elec- tion for state officers shall have cast the greatest number of votes in said town, and the other two of whom shall belong to and be of the same political faith and opinion on state and national is- sues as the other of said two political parties. Thereafter no re- division of such election districts shall be made for elections by such machines until at some general election the number of votes 616 CH. XIII. ELECTION LAW. § 871 Voters, ete. cast in one or more of such districts shall exceed seven hundred. But the town board of a town in which such machines are used may alter the boundaries of the election districts at any time after a general election and on or before August fifteenth following, provided that the number of such election districts in such town shall not be increased or reduced, and the number of votes to be cast in any district whose boundaries are so altered shall not ex- ceed seven hundred. Election Law, § 182, as am’d by Laws 1903, chap. 122. Number of voters in towns in certain counties.—In any county of this state having a population of not more than fifty-one thou, sand five hundred and not less than forty-eight thousand six hun- dred inhabitants, as shown by the last state enumeration, the town ‘board, or other body charged with that duty, in towns in which voting machines are used, may, if the number of votes cast at the last general election exceeded five hundred in any election district and, if in the opinion of such board or body the con- venience of the electors will be promoted thereby, proceed to re- district such town and may erect an additional election district therein. Such redistricting or redivision shall be made on or * before August first, nineteen hundred and six, and shall take effect immediately, and each of the election districts of such town when redistricted shall contain, as nearly as may be, having due regard for the convenience of the electors, the same number of voters. The board or body making such redivision shall on or before September first following such redivision appoint from the inspectors of election then in office, if a sufficient number therefor are then in office, and if not, from persons not in office, four in- spectors of election for the district so created, two of whom shall be of the same political faith as the political party casting the greatest number of votes at the last general state election and the other two of whom shall be of the same political faith as the party casting the next highest vote at such election. Election Law, § 182a, added by Laws 1906, chap. 331. § 871. Definitions—The list of candidates used or to be used on the front of the voting machine shall be deemed official ballots under this chapter for an election district in which a voting machine is used pursuant to law. The word “ ballot” as used in this article (except when reference is made to independent bal- lots) means that portion of the cardboard or paper or other ma- 617 §§ 872-873 ELECTION LAW. Cur. Xu. Statutes, etc. terial within the ballot frames containing the name of the eandi- date for office, or a statement of a proposed constitutional amend- ment, or other office, or a statement of a proposed constitutional amendment or other question or proposition with the word “ for ” or the word “ against.” Election Law, § 183, added by chap. 466, Laws of 1899. § 872. Repeal of laws.—Section forty of the town law as added by chapter eighty-two of the laws of eighteen hundred and ninety-three, and renumbered by chapter four hundred and eighty- one of the laws of eighteen hundred and ninety-seven, chapter seven hundred and sixty-four of the laws of eighteen hundred and ninety-four, chapter seven hundred and sixty-five of the laws of eighteen hundred and ninety-four, chapter three hundred and thir- ty-nine of the laws of eighteen hundred and ninety-six, chapter four hundred and forty-nine of the laws of eighteen hundred and ninety-seven, chapter four hundred and fifty of the laws of eigh- teen hundred and ninety-seven, and chapter one hundred and sixty-eight of the laws of eighteen hundred and ninety-eight, and all acts amendatory of such acts, are hereby repealed; but such repeal shall not be deemed to prohibit the adoption or use of any voting machine at any election within any town, city or village that has adopted the same prior to the passage of this act, but the method of conducting an election therewith shall be in the manner prescribed by this chapter. Election Law, § 184. added by chap. 466, Laws of 1899; 1 Heydecker’s Revised Statutes, §§ 164-184, pages 404-410. § 873. Application of act.—This act shall not apply to any of the counties embraced within Greater New York, nor to cities of the second or third class, nor to any village which shall be or be- come subject to the provisions of chapter four hundred and sev- enty-three of the laws of eighteen hundred and ninety-nine, en- titled “ An act to amend chapter one hundred and seventy-nine of the general laws of eighteen hundred and ninety-eight, entitled ‘An act in relation to the enrollment for political parties, pri- mary elections, conventions and political committees,’ relative to the enrollment for and holding of primary elections.” In any county of the state, other than those embraced within Greater New York, it shall become applicable, and govern and control the en- rollment of the members of any political party in the several towns of the county, except as above specified, from the first day 618 CH. XIII. ELECTION LAW. § 874 Enrollment books. of September, succeeding the adoption by a majority vote of the general committee of the party, which shall include the affirma- tive vote of a majority of all the members thereof elected from the towns of said: county, and filing in the office of the clerk of the county, of a resolution in writing, declaring that the members’ of such party shall thereafter be enrolled as herein provided; but shall not affect any primary election held prior to the first day of January next thereafter, and in any such county the general com- mittee of any party to which this act may be so applicable, may similarly adopt and file a resolution rescinding such declaration, and thereafter the application of this act in any such county shall cease. This act shall not apply to the counties of Allegany, Broome, Cattaraugus, Chautauqua, Chenango, Clinton, Colum- bia, Cortland, Delaware, Dutchess, Essex, Franklin, Fulton, Gen- essee, Greene, Hamilton, Herkimer, Livingston, Madison, Mont- gomery, Nassau, Oneida, Onondaga, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, Saint Lawrence, Sara- toga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Westchester and Yates. Laws 1902, chap. 195, § 1. § 874. Enrollment books—In any county to which this act shall so become applicable, the clerk of the county shall cause to ‘be prepared, on or before the fifteenth day of September in each year, enrollment books to the number of two for each election ‘district in the several towns of the county, which shall be so ar- ranged that the names of all electors of the election district may be inscribed therein alphabetically. There shall be fourteen col- umns on each page. ‘The first for the surnames of the electors; the second for the christian names of the electors; the third for the word “ yes,” if the elector be enrolled by the election inspec- tors upon their own knowledge; the fourth for the name of any elector making oath to the party affiliation of any other elector; the fifth for the name of the party with which an elector is en- rolled; the sixth for an entry to show enrollment by certificate ; the seventh for the record of any alteration of enrollment, transfer, or striking from the enrollment the name of any elector; the eighth for the word “ voted,” m case the elector votes at the first official primary election of the year; the ninth for a record as to challenges, is case of challenge thereat; the tenth and eleventh for . 619 § 875 ELECTION LAW. CH. XII. Enrollment. similar entries, in case he votes at the second official primary —ec- tion of the year; the twelfth and thirteenth for similar entries, in case there be a third official primary election, or an unofficial pri- mary election; and the fourteenth for any remarks not provided for in any of such other columns. Said books with proper in- structions shall be delivered by the said clerk to the election in- spectors of the respective election districts in said towns imme- diately before the first day of registration in each year. Laws 1902, chap. 195, § 2. § 875. Enrollment.—It shall be the duty of the election in- spectors or the respective election districts in said towns, on the days on which they shall prepare the register of electors in said election districts respectively, and at the same time, to enter in the said enrollment books the name of every- elector registered by them, for the purpose of voting at such election, whose political affiliation shall be personally known to them, and after the name of each such elector to enter in the third column the word “ yes ” to indicate such enrollment by them, and in the fifth column the name of the party with which he is so enrolled, and if it shall be shown to them by any duly registered elector of such district, under oath, that any other elector so registered by them, whose party affiliation is not personally known to them, is actually af- filiated with any party, it shall be their duty to enter the name of such other elector in said enrollment books and after the name of such elector, in the fourth column, the name of the elector so making oath, and in the fifth column the name of the party with which such elector shall testify that such other elector is affiliated. At the close of the last day of registration the said inspectors of election shall make and sign a certificate that said enrollment lists so prepared by them contain a correct and true statement of the names of-all duly registered electors of said election district who are personally known to them to be affiliated with any po- litical party, or who may have been shown to them, by the oath of any duly registered clector, to be so affiliated with any party, and within twenty-four hours thereafter the chairman of said board of election inspectors shall file one of said enrollment lists with the town clerk of the town containing such election district, and the other of said enrollment lists with the said county clerk. The town clerks of the several towns shall at all times keep on file the 620 CH. XIII. ELECTION LAW. § 876 Enrollments. blank forms described in sections four, five and six hereof in suf- ficient quantities for the use of the electors of the town. Laws 1902, chap. 195, § 3. § 876. Special enrollments At any time prior to July first thereafter, except during the thirty days preceding a primary elec- tion day, any elector who was so duly registered as an elector in any of said towns, but who was not enrolled with any party, may become specially enrolled in, and have his name added to, the enrollment list so filed with the county clerk of any party in the election district in which he then resided and still resides, hy making and acknowledging before any officer authorized by law to take the acknowledgment of deeds to be recorded in this state, and filing or causing to be filed with the said county clerk, a ‘statement embodying a declaration in the following form: “J, C.aageeetc ) do solemnly declare that I reside in (........ ) and am a duly qualified elector of the (........ ) election district of said town. That at one of the last preceding days of registra- tion I was duly registered as an elector in said election district, but was not enrolled, and I request that I be specially enrolled with the (........ ) party. That I am in general sympathy with the principles of the (........ ) party. That it is my in- tention to support generally, at the next general election, the nomi- nees of such party, and that I have not been enrolled with, nor participated in, any primary election or convention of any other party since the first day of last year.” And any elector in any of ‘said towns who has been so enrolled with any party, but who has been enrolled with a party other than that with which he is actu- ally affiliated, may have his party affiliation changed upon the en- rollment list so made, by striking out the name of the party with which he is so wrongfully described to be affiliated and inserting the name of the party with which he may declare he is affiliated, by similarly making, acknowledging and filing or causing to be filed a similar statement in all respects, except that he shall de- -elare that he was so wrongfully enrolled and request that his party affiliation be so changed. And any elector in any of said towns who has been so enrolled with any party but who desires to be not enrolled as affiliating with any party, may have his name stricken from the enrollment list as so made, by similarly mak- ing, acknowledging and filing or causing to be filed a statement, embodying a declaration in the following form: “I, (........ ) 621 §§ 877-878 ELECTION LAW. CH. XUL. Enrollments. do solemnly declare that I reside in (........ ) and am a quali- fied elector of the (........ ) election district of said town. That at one of the last preceding days of registration 1 was duly registered as an elector in said election district and was enrolled with the (........ ) party, and I request that my name be stricken from said enrollment list and be not borne thereon as affiliated with any party.” Upon the filing of any such state- ment, the said county clerk shall cause the request contained in such statement to be complied with, by adding the name of the elector, by changing the party affiliation, or by striking out the name of any enrolled elector, as the case may be, in the enrollment list filed with him for the proper election district and recording in the proper column thereof the reason therefor. Laws 1902, chap. 195, § 4. § 877. Electors attaining majority since enrollment.—Any elector in any of said towns who shall have become of age after the last preceding general election, may at any time other than dur- ing the thirty days next preceding a primary election day, become specially enrolled in, and have his name added to, the enrollment. list so filed with the county clerk, of any party in the clection dis- trict in which he resides by similarly making, acknowledging and filing or causing to be filed with the county clerk a statement em- bodying the declaration first set forth in the last section, except that instead of the words indicating that the elector was registered on one of the last preceding days of registration but was not en- rolled, words indicating that he has become of age since the last preceding general election shall be used. Upon the filing of such statement, the said county clerk shall enroll such elector in the enrollment list filed with him for the proper election district and shall record in the proper columns thereof the name of such elec- tor, the party with which he is enrolled, the fact and date of such special enrollment, and the fact that he has become of age since the last preceding general election. Laws 1902, chap. 195, § 5. § 878. Transfer on removal from district—If after being en- rolled as a member of a party in one election district, either by original enrollment or by transfer, an elector shall move into an- other election district in said county, he may at any time between the first day of January of any year and the thirtieth day before any primary election day, become enrolled therein as a member of 622 CH. XIII. ELECTION LAW. §§ 879-880 Enrollments. the same party, by making, acknowledging and filing, or causing to be filed, with the county clerk, a statement specifying the name of the party with which, and the election district in which, he-is enrolled, and the election district into which he has removed, and stating that he resides in the last mentioned election district and desires to be enrolled therein as a member of such party. Upon the filing of such statement, the said county clerk shall en- roll the name of such elector in the enrollment list filed with him for the proper election district, specifying the district from which he is transferred, and shall also.make a minute, opposite the en- try of his name, in the enrollment list filed with him of the elec- tion district from which he has removed, showing the election dis- trict to which his name is transferred. Laws 1902, chap. 195, § 6. § 879. Compilation of party lists—The said county clerk shall annually thirty days prior to each primary election day, from the said enrollment lists so filed with him, compile enrollment lists for each party to which this act shall then be applicable, of all the enrolled electors of such party in each of the towns of said county, and annex thereto a certificate, under his hand and seal, that the same is a correct and true transcript from the enrollment lists of such party so filed with him, and the changes and altera- tions therein, of the several election districts comprising such town, and deliver one set of each such lists to the chairman of the general committee of each such party. Such enrollment lists shall conform in all respects to the form of the enrollment lists so filed with him, and all entries in such original enrollment lists shall be shown thereon, except that the names upon such lists shall be ar- ranged in alphabetical order, and each such list shall contain all the names of the duly enrolled electors of such party in the town to which it appertains. Laws 1902, chap. 195, § 7. § 880. When lists take effect—The enrollment lists prepared by the election inspectors and so filed with said county clerk shall go into effect on the first day of January following the days of registration on which they were begun, and shall, with any addi- tions or alterations made as herein provided remain in force until the first day of the following January, when they shall be super- seded by the new enrollment lists, begun as herein provided. Laws 1902, chap. 195, § 8. 623 §§ 881-883 ELECTION LAW. Cu. xi. Enrollments. § 881. Participation in primary elections—Only electors who were duly registered or who shall have become of age after the last preceding general election, shall be entitled to be enrolled. ‘Only electors duly enrolled as herein provided shall be entitled to participate in the primary elections of the party to which this act shall then be applicable, and no elector so enrolled shall take part in any primary election of any party other than the party with which he shall at the time be so enrolled. Laws of New York 1902, Chap. 195, § 9. § 882. Enrollment lists public records—The enrollment lists herein provided, and any statements filed relating thereto, shall be public records and open for inspection and copying at any time by any person. It shall be the duty of the said county clerk to certify to the correctness of any transcript of any such enrollment lists, or of any part thereof, on the payment of one cent for every twenty names contained therein, and the fees received by him therefor shall be paid to the county treasurer except in counties where the county clerk is not a salaried officer. And the said county clerk shall give to any elector enrolled or transferred as herein provided, a certificate of enrollment or transfer, upon request, which shall specify the name of the party with which he is enrolled, the date of enrollment or transfer; and the election district from which such elector is enrolled or to which he has been transferred. Laws of New York 1902, Chap. 195, § 10. : § 883. Notice and manner of conducting.—Primary elec- tions in the said towns, notice thereof, and the manner and method of conducting the same, shall continue to be held and gov- erned in the manner provided by law and the rules and regula- _tions of the general committees of the respective parties in said county, “except as herein provided, and except ‘that any enrolled elector may be challenged at any time before his ballot is cast, and upon'such challenge the chairman presiding at such primary shall forthwith put to him, on oath or affirmation, the following questions: ATG YOU wasenes (using the name by which he is enrolled) / Do you meside) and have you for thirty days past, resided in the town of 3.” . (naming the town ‘containing the election district in sill 4e4 is enrolled ) Q 624 Tey CH, XII. ELECTION LAW. §§ 884-888 Special provisions. Are you affiliated with, and do you intend generally to sup- port the candidates of the .......... party (naming the party holding the primary at which such elector offers to vote)? And unless all of such questions be answered in the affirmative, the vote of such elector shall, notwithstanding his enrollment, be rejected. Laws of 1902, chap. 195, part of § 11. § 884. Committees may make further rules, ete.—Tlie said general committees may make and provide such further rules and regulations as may be necessary to give effect to this act. Laws of New York, 1902, Chap. 195, part of § 11. § 885. Review by mandamus or certiorari— Any action or neglect of any inspector of election, or of the said county clerk, with regard to the proper enrollment of any person as herein pro- vided, shall be reviewable by the proper remedy of mandamus or certiorari, as the case may be, and in addition thereto the supreme court, or any justice thereof, within the judicial district contain- ing the county or the county judge or special county judge of said county, shall have summary jurisdiction, upon complaint of any citizen, to review such action or neglect, and such court, jus- tice, judge, or special county judge, may consider, but need not be controlled by, any action or determination of the regularly con- stituted party authorities upon the questions arising in reference thereto, and shall make such decision or order as, under all the facts and circumstances of the case, justice may require. Laws 1902, chap. 195, § 12. § 886. Expenses a town charge——The expenses of making such enrollment lists shall be charged respectively upon the towns for which the same are made. Laws 1902, chap. 195, § 13. § 887. Violations—Any person violating any of the pro visions of this act shall be guilty of a misdemeanor. Laws 1902, chap. 195, § 14. § 888. How act made applicable.— In any county to which this act may apply as provided i in section one heretof, it may be made applicable to ail primary elections of a party to be held in the towns therein subsequent to July first, nineteen hundred and two, by the adoption by the general committee of the party and the 40 625 § 888 ELECTION LAW. CH. XIII. Special provisions. filing thereof as provided in section one, within twenty days after this act takes effect, of a resolution declaring that the members of such party shall be enrolled for the primary elections to be held in such county during the year nineteen hundred and two, and there- after, as provided in this act. And for the purpose of holding such primary elections during the present year there shall be a special enrollment day upon the second Tuesday in May, nineteen hundred and two, upon which day the election inspectors shall meet in the respective places where the last general election was held, or if the same be impracticable, in such places as shall be provided in the same manner as place for holding general elections are now provided, and proceed to make an enrollment of the electors in their several election districts in the manner herein provided, for which purpose the county clerk shall furnish them with the necessary enrollment books and instructions, and the same procedure shall be had with reference to additions or altera- tions therein as is herein provided for the enrollment books begun upon the regular days of registration. And the enrollment lists so filed and prepared by said county clerk, with the additions and alterations therein, shall become and be the enrollment lists for such official primary elections of such party for the present year; and thereafter shall be superseded by the regular enrollment lists of such party begun and completed as hereinbefore provided. Laws 1902, chap. 195, § 15. 626 CHAPTER FOURTEEN. DOG LAW. §889. Taxation and registration of §906. When justice may order dog dogs — tax on dogs. killed. §890. Rate of taxation when not §907. Who deemed owner of dog. fixed by board. §908. Penalties, collection and appli- §891. Owners to deliver description. cation of. §892. Tax, how collected. §909. When justice may order owner §893. Collector’s warraut—dog tax. to kill. §894. Application of proceeds of tax. §910. License for dogs. §895. Collector’s fees. §911. Adoption by county of dog reg- §896. When payment of tax to be istration provisions. proved. §912. Payment of fees; issue of tags, §897. Liability of owners of dogs for definition of dog. injuries. §913. Duty of assessors. §898. Duties and powers of fence §914. Duty of town clerk. viewers. §915. Penalties, action therefor. §899. Certificate of fence viewers. §916. Seizure of dogs not tagged or §900. Duties of town board. registered. §901. Certificate to be evidence. §917. Damages for wrongful destruc- §902. Tax to pay orders for sheep or tion. angora goats killed. §918. Disposition of registration fees §903. When owner shall refund. and penalties. §904. Dogs chasing sheep or angora §919. Actions for injury or destruc- goats to be killed. tion of unregistered dogs. §905. Owner to kill dog after notice. § 889. Tax on dogs——Each board of supervisors, except in counties having a population of eight hundred thousand or over, may fix and impose a tax on dogs within the several cities and towns in its county. The board of supervisors of any such county may fix or impose a tax upon dogs in any town therein at a different rate than that imposed upan dogs in other towns in such county, upon the written application of the town board of such town. Such application shall specify the rate of tax to be im- posed in such town. Such taxes shall be assessed, collected and applied in the manner provided by sections one hundred and thir- teen and one hundred and fourteen of this chapter. If they do not exercise the powers herein conferred, the following provisions, so far as they relate to the taxation of dogs and the manner of collecting the same, shall apply to such county and the towns therein. County Law, § 110, as am’d by Laws 1905, chap. 261. The following statute seems to also to be in force: To impose a tax on dogs within the several towns for the pur- 627 $§ 890-891 DOG LAW. CH. Xv, Taxation. pose of providing means thereby to pay damages done to sheep by dogs, and to make proper provisions for the enforcement of the payment of such tax; and to make provisions for the disbursing and paying out of such taxes, when collected. If in any county the board of supervisors do not exercise the powers conferred by this section there shall be annually levied and collected in such county, the following tax upon dogs over four months old: Upon every bitch owned or harbored by any one or more persons or by any family, three dollars; upon every additional bitch owned or harbored by the same person or persons, or family, five dollars; upon every dog, other than a bitch, owned or harbored by one or more persons, or by any family, fifty cents, and upon every addi- tional dog, other than a bitch, owned or harbored by the same per- son or persons or family, two dollars. Laws of New York, 1891, chap. 292. § $90. Rate of taxation when not fixed by the board—Except in the city of Albany, the county of Kings, the county of West- chester and the city of Buffalo, there shall be annually levied and collected the following tax on dogs over four months old: Upon every bitch owned or harbored by any one or more persons, or by any family, three dollars; upon every additional bitch owned or harbored by the same person or persons or family, five dollars; upon every dog other than a bitch owned or harbored by one or more persons, or by any family, fifty cents; and upon every ad- ditional dog, other than a bitch, owned or harbored by the same person or persons or family, two dollars. County Law, § 111; 1 R. 8. 762. The Law which provides for taxation of dogs by this section exempts the City of Albany. Fox v, Mohawk, ete., 25 App. Div. 26. Situs of dog is where he is harbored, not where his owner lives. Arnold y. Ford, 53 A. D. 25. § 891. Owner to deliver description—The owner and pos- sessor of every dog liable to such tax shall, whenever required by any assessor, deliver to him a written description of every such dog owned or possessed by him. For every neglect or refusal so to do, and for every false statement made in any description so fur- nished, he shall forfeit five dollars, to be recovered by the super- visor of the town. County Law, § 112; 1 R. S. 763, 628 Cu. x1v. DOG LAW. g 892 >. Notice, ete. NOTICE TO DOG OWNER. COUNTY (OF ess vee gic caw sas eed os TQ WI OR 635 Sissi actia.dtaee ans ere sarsinutd See Ss. STATE OF NEW YORK. You -are herby notified that according to chap. 686, art. 6, § 112 of the Laws of 1892, of the State of New York, you are compelled to furnish to the assessors of the town a full description of any and all dogs or bitches owned, possessed or harbored by you. We desire you to furnish us this information before the ........ GAY OF nc uses si coe eee uae 190.., in com- pliance with above law. Owner’s DESCRIPTION OF Docs OwneEpD By HIM. TO ose: f Seuss toe ee scne oho eens ireiteecehuaala Rescaee eeishe Assessor. ‘ You are hereby notified that I am the owner of the *Dog described below. Color of Fur. | | | *State if Dog or Dogs. Sec. 112 County Law reads as follows: “The owner and possessor of every dog liable to such tax, shall, whenever required by any assessor, deliver to him a written description of every such dog owned or possessed by him. For every neglect or refusal so to do, and for every false statement made in any description so furnished, he shall forfeit five dollars, to be recovered by the supervisor of the town.” Height. Any other Distin- Color Breed. guishing Marks. of Dog Sex. Age. ——., § 892. Tax, how collected.—The assessors of every town, city or ward shall annex to the assessment-roll of real and personal estate therein, made by them annually, the name of each and every person liable to the tax imposed thereby, together with the number of bitches and dogs for which such person is assessed, and return the same to the supervisors of their respective towns, cities or wards, to be laid by each supervisor before the board of super- visors, to be assessed and collected in the same manner as other State, county and town taxes are collected; and if any person duly assessed shall refuse or neglect to pay the tax so assessed, within five days after demand thereof, it shall be lawful for any 629 § 893 DOG LAW. Cu. xiv, Collector’s warrant. person, and it shall be the duty of the collector to kill the dog so taxed. County Law, § 113. § 893. Collector’s warrant—Dog tax. STATE OF NEW YORK, } re S@HaMe ewe ees oR aes County, The People of the State of New York: SEO: scsi sabi ets eh cte cee , Collector of the Town of .............. » in said County, Greeting: You are hereby required and commanded to collect from the several persons named in the annexed assessment-roll, the sums charged thereto, in the ap- propriate column thereof, being the taxes imposed by law by the said board upon the said persons, respectively, for taxes upon dogs the current year. And you are hereby authorized to levy upon any personal property which you may find in the possession of any person or persons so assessed, and to sell the same in like manner as in the case of default in the payment of any tax imposed upon real or personal estate. You will deduct from the amount which you shall collect ten per cent, as your compensation or fees for such service; and in case of levy and sale of property for such tax, you will add the same costs thereto which are allowed to constables for similar service. Any tax which you may return as unpaid for want of goods or chattels upon which seizure or sale thereof could be made, a schedule of such taxes, with the name of the delinquent and the amount of the tax against the said person or persons must be made, to which your affidavit must be attached that you have made diligent efforts to collect the same, and that you have been unable to find any property from which such collection could be enforced. The omission or refusal to fully discharge any of the duties directed by this warrant will subject you to a penalty, to be recovered by the supervisor of your town. You will zeturn the moneys so collected (less ten per cent. for collection) to the supervisor of said town, within the time you are required to make other returns thereto. The amount upon the roll so payable to said supervisors, is $ In witness whereof, etc. (as before). (Signatures and seal as before.) COLLECTOR’S BOND FOR DOG TAX, ‘KNOW ALL MEN BY THESE PRESENTS, That we..............0000e ‘ snes ain Nee dea tategeten meme Collector of the Town Of ..... 0.0.0 cccecececeneenes as his sureties, are held and firmly bound unto the Supervisor of the said LOU A ANE DERE. BUM: Of sii. sce Bid. ted nis yevitiaes dolurlardud avesosée ma tevalguanat funvance Dollars, to be paid to the said Supervisur, his successor or successors in office, attorney or assigns; for which payment well and truly to be made, we jointly and severally do bind ourselves, our heirs, executers and administrators, firmly by these presents. AS WITNESS our hands and seals, this............ AY! Of oe saves se iices an the year one thousand eight hundred and.............. WHEREAS, The said Collector is charged with the duty of collecting the tax levied and imposed upon dogs in the said town, in the year 190.., and of paying the same to the Supervisor of the said town: and before receiving the Tax List and warrant therefor, is required to execute a separate bond, as provided by an act passed February 1. 1876, by the Board of Supervisors 630 CH. XIV. DOG LAW. §§ S94-896 Proceeds, ete. of Monroe County, entitled, “An Act imposing a tax upon dogs within : the several towns of Monroe County, and to provide for the collection and disposition thereof. The condition of the foregoing Bond is such that if the said Collector shall faithfully execute his duties as such Collector, and shall pay all moneys so collected and to be paid by him, then the said bond shall be void, but otherwise shall be and remain in full force and effect. STATE OF NEW YORK, County oF MONROE. On this .......... day Of s.scsessvans 19.., before me personally OPP COTES oi ccpaincs- Messpunnewie dye esis 566 Collector of the Toun. Of eee sited lt insveninetadguensaecr his sureties, to me known to be the same persons described in, and who executed the within instrument, and severally acknowledged the execution thereof. § 894, Application of proceeds of tax—The collector of each town shall pay over the taxes so collected to the supervisor of the town, and the moneys so collected and paid over shall, in each town, constitute a town fund for paying the damages arising in such town, from dogs killing or injuring sheep or angora goats; and such moneys, or the balance thereof, which shall remain in the hands of the supervisor of any town for the period of one year, may by a vote of the town board of any town, be appro- priated for the purpose of building and repairing highways and bridges, or for the payment of the contingent expenses of such town. County Law, § 114, as am’d by Laws 1900, chap. 560; Laws 1902, chap. 38. § 895. Collector’s fees——Each collector shall be allowed to re- tain a commission of ten dollars on every hundred dollars col- lected, and at that rate upon all sums collected by him pursuant to this article, and upon filing his affidavit of the fact with the supervisor, be entitled to retain, as a further compensation from the moneys collected by him, the sum of one dollar for every dog or bitch killed by him under the provisions of this article. County Law, § 115. -§ 896. When payment of tax to be proved—In any action brought for the killing of any dog, it shall be incumbent on the 631 §§ 897-898 DOG LAW. CH. XIv. Liability of owners. plaintiff in such action to prove that the tax imposed upon such dog, if any, by the provision of this article has been paid. County Law, § 116. Proof of payment of tax, when not required. Jordan v. McGill, 48 A. D. 264. § 897. Liability of owners of dogs for injuries—The owner or possessor of any dog that shall kill or wound any sheep or lambs or angora goats or kids, shall be liable for the value of such sheep or lamb, or angora goat or kid, to the owner thereof, without prov- ing notice to the owner or possessor of such dog, or knowledge by him that his dog was mischievious or disposed to kill sheep or angora goats, County Law, § 117, as am’d by Laws 1902, chap. 38. Notice of viciousness of dog not necessary when sheep are killed or wounded; otherwise when injury does not consist in wounding or killing. Osincup v. Nichols, 49 Barb. 146; Auchmuty v. Ham, 1 Den. 495. § 898. Duties and powers of fence viewers.—The owner of any sheep or lambs, or angora goats or kids, that may be killed or in- jured by dogs, may apply to any two fence viewers of the town, village or city where such sheep or lambs, or angora goats or kids were killed or injured, who shall inquire into the matter, and ex- amine witnesses in relation thereto, and if they shall be satisfied that the same were killed by dogs, and in no other way, they shall certify such fact, the number of sheep or angora goats killed, and the number injured, and the value of the sheep or angora goats killed or injured immediately previous to such killing or injury, the value of the sheep or angora goats after being so killed or injured, together with the amount of their fees. County Law, § 118, as am’d by Laws 1902, chap. 38. See form below. NOTICE TO FENCE VIEWERS. State of New York, . County of Monroe, 88.6 Town. (Of ss es 04 essen ve MET aiid ote Gi ae aug ene eal a nes ANG Ms, co. sagas gel Mar ep ieeagig he age OTN as Fence Viewers of Town of ..............4, ¢ You are hereby Notified, that on ..............00000005 1...., I suffered damage to my flock of sheep by having ........ sheep* and ........ lambs killed; also had .... ....., sheep and ........ .. lambs injured, by dogs. semen es have endeavored to the best of........ ability to collect the amount from the owner of the dogs ..........0...00 eee but have failed to do so,* (OT) weises have endeavored to the best of ........ ability to discover the owner of the dogs, but have failed to do so. Dated. wes exe steiaaaae ote4ge ua Jigen eet Cr * Cross off as the case may be. 632 CH. XIV. DOG LAW. §§ 899-902 Fence viewers. § 899. Certificate of fence viewers.— State of New York, County of Monroe, ss: Town of ........050- Sgt ua x Spa velancmesinlatena ase of said Town, having applied to us, as Fence Viewers of said Town, to appraise the value of certain sheep or lambs alleged to have been *killed injured by dogs and the amount of damages sustained by eae Opes pursuant to the Statute, and we having this day inquired into the matter, and viewed the sheep* lambs, and examined witnesses in relation thereto, We do hereby Certify and Find, that the said sheep* lambs were killed* injured by dogs only, and in no other way, and that there were ............ sheep* lambs killed (and ............ sheep* lambs injured), and that the value of said sheep* lambs killed was, immediately previous to such killing, fe ibhi la auaudi d tia sayliuel Slater pga ahashaus aatea dana yen at vaus dollars each, and that the value of said sheep* lambs after being so killed was the sum of .................... dollars each, and that the value of said sheep* lambs injured immediately previous to such igjury was the sum of ..............-....-04.. dollars, and that the owner, ...........+--.4-0+- » has sustained damages to the Of sansoeeyse dames dollars. And we Further Certify, that our fees for such services herein amount to the sum of .........2...... dollars. In Witness Whereof, we have hereunto set our hands this waco wed ew ees day Of scion ne daeawsessy * Cross off as the case may be. § 900. Duties of town board.—Such certificate shall be pre- sented to the town board at its second annual meeting for audit; and if such board shall be satisfied by the oath of the person claim- ing such damages that he has not been able to discover the owner or possessor of the dog or dogs, by which such damage was done, or that he has failed to recover his damages of such owner or pos- sessor, it shall give an order on the supervisor of the town for the amount which it shall allow, who shall pay such order out of the funds arising from the provisions of this article. County Law, § 120. § 901. Certificate to be evidence.—Such certificate shall be pre- sumptive evidence of the facts therein contained, in any civil action or proceeding. County Law, § 119; 1 R. S. 764. § 902. Tax to pay orders for sheep or angora goats killed — Whenever the amount of the orders for damages, given by the town board to the owners of sheep or angora goats killed or in- jured by dogs, shall exceed the amount of the dog fund in the hands of the supervisor of such town, the town board may, in its discretion, add to the accounts of such town, the amount of such 633 8§ 903-906 DOG LAW. CH. XIV. Liability of owner. orders then due and unpaid, but the amount so added shall not exceed the sum of three hundred dollars in any one year. County Law, § 121, as am’d by Laws 1897, chap. 171; Laws 1902, chap. 38. § 903. When owner shall refund—If, after receiving the amount of such damages from the supervisor, the owner of the sheep or angora goats so killed or injured shall receive or re- cover the value or any part thereof, from the owner or possessor of the dog or dogs doing the damage, he shall repay to the super- visor the sum so recovered. In case of his refusal or neglect, the supervisor shall bring an action therefor against him in the name of the town, which sum, when received, shall be returned to the dog fund of the town. County Law, § 122, as am’d by Laws 1902, chap. 38. § 904. Dogs chasing sheep or angora goats to be killed—Any person may kill any dog which he shall see wrongfully chasing, worrying or wounding any sheep or angora goats. County Law, § 123, as am’d by Laws 1902, chap. 38. The killing of a dog while in the act of chasing or worrying sheep is justifiable and no recovery can be had for its value. Brown v. Hobarger, 52 Barb. 15; Giffons v. Van Alstyne, 29 St. Rep. 461. § 905. Owner to kill dog after notice.—The owner or possess- sor of every dog, to whom notice shall be given of any injurv done by his dog to any sheep or angora goat, or of his dog hay- ing chased or worried any sheep or angora goat, shall, within forty-eight hours after such notice, cause such dog to be killed; for every neglect so to do, he shall forfeit two dollars and fifty cents, and the further sum of one dollar and twenty-five cents for every forty-eight hours thereafter, until his dog shall be killed, unless it shall satisfactorily appear to the court before which an action shall be brought for the recovery of the said penalties, that it was not in the power of such owner or possessor to kill such dog, County Law, § 124, as am’d by Laws 1902, chap. 38. § 906. When justice may order dog killed—If‘any dog shall attack any person peaceably traveling on any highway, or his horse or team, and complaint thereof be made to a justice of the peace, such justice shall inquire into the complaint, and if satis- fied of its truth, and that such dog is dangerous, he shall order the owner or possessor of such dog to kill him immediately. The 634 ‘CH. XIV. DOG LAW. §§ 907-909 Who is owner of. owner or possessor of any dog who shall refuse or neglect to kill him within forty-eight hours after having received such order, shall forfeit the sum of two dollars and fifty cents, and the further sum of one dollar and twenty-five cents for every forty-eight hours thereafter, until such dog is killed. County Law, §125, 1 R. S. 765. Order made without notice does not deprive owner of property without due process of law. People ex rel. Renshaw, 25 A. D. 91. But see People ex rel. Shaud v. Tighe, 9 Misc. 607. ' § 907, Who deemed owner of dog.—Every person in posses- ‘sion of any dog, or who shall suffer any dog to remain about his house for the space of twenty days, previous to the assessment of a tax, or previous to any injury, chasing or worrying of sheep or ‘angora goats, on any such attack made by a dog, shall be deemed the owner of the dog for all the purposes of this article. County Law, § 126, as.am’d by Laws 1902, chap. 38. Ownership is presumed by possession for time specified. Auchmuty v. Ham, 1 Den. 495; Quilty v. Battie, 39 S. R. 932. § 908. Penalties, collection and application of.—The penal- ties imposed by this article for failure to kill dogs as prescribed therein shall be collected by the supervisor of the town where they are incurred, upon complaint being made to him of such failure, in the manner provided by the town law for the recovery of penalties given by law to a town for its use. Such penalties when so collected shall be paid into the town fund provided by this article for the payment of damages incurred by dogs killing ‘sheep or angora goats in such town. County Law, § 127, as am’d by Laws 1896, chap. 680; Laws 1902, chap. 38. Penalties are to be collected by supervisor of town. See Renshaw v. Gillespie, 25 A. D. 91 § 909. The following seems to be still in force: “When justice may order owner to kill.—If any dog shall attack any person traveling peaceably on any highway, or any horse at- tached to a carriage or upon which any person shall be mounted, or any domestic animal peaceably traveling on any highway in charge of such person, and complaint thereof be made to a justice of the peace, such justice shall inquire into the complaint, and if 635 §§ 910-911 DOG LAW. CH. xiv. License for dogs. satisfied of its truth and that such dog is dangerous, he shall order the owner or possessor of such dog to kill him immediately.” 1 R. S. 706, § 17, as am’d by chap. 203, Laws 1890; 1 R. 8. 765. § 910. License for dogs——Special provision is made for the licensing of dogs in cities of over 800,000 inhabitants by Chapter 412 of the Laws of 1895, and in cities of more than 20,000 and less than 800,000: except in Buffalo, by Chapter 448 of the laws of 1896. § 911. Adoption by county of dog registration provisions.—The board of supervisors of any county may, by resolution adopted at an annual meeting, determine that the provisions of sections one hundred and twenty-eight to one hundred and thirty-six, both inclusive, of this article shall apply to such county, or to any specified town therein, after a date to be designated in such resolu- ‘tion, which date shall be subsequent to the last publication of the resolution as herein required, but no such resolution shall be adopted affecting any town in such county separately, except upon the written application of the town board of such town. Such resolution shall also prescribe the annual registration fee to be paid within the several towns in such county, or within the town affected by it, for every dog over four months old. A certified copy of such resolution shall be filed in the offices of the secretary of state and of the county clerk of such county, and also in the office of the clerk of the town affected by any such resolution if it relates to a single town; and such resolution, together with sec- tions one hundred and twenty-eight to one hundred and thirty-six, both inclusive of this article shall be published once in each week for six successive weeks in at least two newspapers published in the county to be designated by the board of supervisors, one of which shall be a newspaper published in the town specially affected, if such resolution relates to a single town and there be a newspaper published therein. After the date specified in such resolution which shall be subsequent to such publication no taxc= upon dogs shall be assessed in any town or village in such county affected by such resolution, and the board of supervisors may at any subsequent meeting thereof prescribe a different annual regis- tration fee but must publish such change at least once each week for three successive weeks in at least two newspapers to be desig- nated by the board of supervisors, but such registration fee must 636 CM. XIV, DOG LAW § 912 Fees. be uniform in any one year in all the towns of the county to which such sections of this article are then applicable. The board of supervisors of such county may thereafter by resolution adopted, filed and published in like manner determine that the provisions of such sections shall not apply to such county, or to any separate town therein to which such provisions have been made to apply as aforesaid, and after the date specified in such resolution the pro- visions of law for assessment and collection of taxes on dogs shall apply to such county or to any separate town affected by the resolution last above mentioned, as if the resolution applying such sections had not been adopted. County Law, § 128, added by Laws 1901, chap. 455, as am’d by Laws 1902, chap. 158; Laws 1906, chap. 212. § 912. Payment of fees; issue of tags; definition of dog.— Within thirty days after the date specified in any such resolution making the aforesaid sections of this article applicable, to any county or to some specified town, every person resident within a town to which such resolution applies, owning or harboring a dog over four months old shall pay to the town clerk of the town in which he resides, the registration fee prescribed by such resolu- tion; and every person who shall thereafter acquire or harbor such a dog for which such registration fee has not been paid shall pay such fee within ten days after acquiring or harboring the same. A fee so paid shall entitle such dog to registration until the thirty- first day of December following such payment; and thereafter on or before the tenth day of January in each year a like fee shall be paid by a person owning or harboring such dog. Upon the receipt thereof, the town clerk shall enter in a book kept for that purpose, the name of such owner or person, a description of such dog, and the date of the payment of the registration fee; and shall furnish for the use of such dog a suitable metallic tag stamped with the year of issuance and with a number corresponding with the regis- tration number of such dog. Such tag shall be worn by such dog at all times during the year for which the registration fee shall be so paid. The town clerk shall furnish a duplicate of such tag, whenever the same shall be lost, upon payment of the cost thereof. The expense of procuring such tags shall be paid in the same manner as other town charges from the moneys received from the registration fees. The term dog, as used in sections one hun- 637 §§ 913-914 DOG LAW. CH. XIv.. Duties of assessors, dred and twenty-eight to one hundred and thirty-six, both inelu- sive, of this article, includes bitch. County Law, § 129, added by Laws 1901, chap. 455, as am’d by Laws. 1902, chap. 158; as am’d by Laws 1906, chap, 212. § 913. Duties of assessors.\—The assessors of each town in such county shall annually, at the time of the completion of their assessment-rolls as provided by law, make a list containing the name of every person resident within their town liable to pay a registration fee for dogs as provided by section one hundred and twenty-nine of this article, together with the number of dogs owner or harbored by such person, and forthwith deliver such list signed by them to the town clerk. County Law, § 130, added by Laws 1901, chap. 455. ASSESSOR’S NOTICE AND LIST OF OWNERS. OR HARBORER’S OF DOGS. TO! ei aiie Saeed sae pag eae AKON Se REET N Ma Ha RoR ROG Ace oe wed Oman Town Clerk of the Town of ..............-. County of ............ N.Y. Notice is hereby given pursuant to Section 130, Chapter 455, Laws of New York, for the year 1901; that the following is a list containing the names of persons resident within the Town of ........ County of ............ Ni Ys owners or harborers of dogs, and the number of such dogs each one owns or harbors that are liable to pay a registration fee for such “dogs as provided by Section 129 of the County Law so far as the same is known to the under- signed. apsted and signed this ........ AAaY Of) ccc ceeawes 190 Assessors of the town of County of .......... Number of Dogs owned NAMES OF OWNERS OR HARBOR- oeiharhored: ERS OF DOGS LIABLE TO PAY REGISTRATION | FEE. DOG. BITCH. § 914. Duty of town clerk—The town clerk of each town wherein said resolution is applicable, in such county, when he shall be informed by such list or otherwise, that there is any dog which has not been registered, shall forthwith bring an action as prescribed in the next section against the owner of such dog or the person harboring the same, or he shall forthwith give written 638 CH. XIV. DOG LAW. § 914 Duties of town clerk, notice to any constable of the town requiring him to take such dog into his possession, and dispose of the same as prescribed in section one hundred and thirty-three of this article. County Law, § 131, added by Laws 1901, chap. 455; as am’d by Laws 1906, chap. 212. TOWN CLERK’S NOTICE TO REGISTER DOGS Town Of sac cacison menses segue ows County of ss saeees nny dee es N. Y. TO) do castued 2: 4a mee hs yey ad SO Eee BORE ee SEES ON Re ET FESS Owner or harborer. You are hereby notified that the Board of Supervisors of said county, by a resolution adopted at the .............. meeting thereof held on the .... day of ........ , 190.., did determine that the provisions of Section 128 to 136, in relation to the registration of dogs, both inclusive, of Chapter 455 of the Laws of New York, for the year 1902, shall apply to said county from and after the day of ............ 190.... You are required by said act to register in the office of the town clerk of this town, on or be- fore the ...... GAY aid semseadi cues 190.... any and all dogs or bitches over y four months old owned or harbored by you, and pay a registration fee of $.... on each dog and $.... on each bitch, or be subject to the penalties im- posed by said act. Signed and dated this ................ ~ day Of gecasticsvans 190.... “lene et ibe town OF s.canesisaercnwar aeaner es COUNL OE acid Saicd Soe anae og shed. thease oye N. Y. -NOTICE TO CONSTABLES TO SEIZE UNREGISTERED DOGS. To any constable of town Of ci ccssceverawasaaae eed iwi eenees so eea dees County Of oc concise es eee ees N. Y. Notice is hereby given you, pursuant to Section 131, Chapter 455, Laws of New York, for the year 1901; that a dog described substantially as fol- TOWS? eis ece tee eae ees Rec EYE Sek es Seeo eo meeddatere saa vine e seks er re a ory is owned and harbored, by 0.2 i0cie sae csdeac ds sdaves ee eead ge da sted es of this town, is not registered as required under Section 129 of said Act, you are therefore hereby required to take such dog into your possession and dis- pose of the same as prescribed in Section 133 of said Act. Dated and signed this ........ day Of so. cis sae s 190.. Clerk of the Town of .........ccceeeeeeeeeeee Gounty: OF. sc cence ston a cacdndears N. Y. CONSTABLE’S NOTICE OF DOGS SEIZED. Notice is hereby given that, the undersigned, a constable of the County Of: 15-tmtes savas N. Y., did, on the ........ day of .......... 190.. at .... o'clock ....M. seized and now hold in my possession a .............55- (Male or Female.) In the town of .............. in said County, not being registered and wearing a tag as provided by law; that said dog will be killed at the end of seventy-two hours from the time of posting and serving this notice, unless the same is registered and the fee for seizing the same as provided by law, to wit, the sum of $............ is paid within such time. 639 § 915 DOG LAW. CH. xiv, Penalties. This notice was posted in the office of the town clerk of the town of...... senna de Ne V5. 00. the ssgeeevae day Of sccc.scaevas W9Q0es5 at ccies: o'clock ....M. A copy of the foregoing notice was served upon ............2...0., the owner of or person harboring the dog described in said notice on the......., day Of csaisc decks s 19055 ab sg ess se o’clock ..M. Dated this ............ AY OF sucks iarrae ac 190.. Constable of the town of............. County Of sscc weasesaewads Na. GLO! © aise: sie a aballoTinne aPagde ai nst abe Owner or harborer of dog. REPORT TO SUPERVISORS OF DOGS REGISTERED. MELO, © ado a: de sudy Be iss datndy og 8 geek craps eae e ad Potenenee dla Gu hasield SubeRidon BAG. Vee w viotemaleica supervisor of the town of ................ COURLY Of iis es een aceon N. Y. I hereby certify that pursuant to Section 135, Chapter 455, Laws of New York for the year 1901, the total number of dogs and bitches registered in my office during the calender month of .......... 190.. was as follows: DOSS) sctecaceo ican en wees ne Shen Oa eereeeleemgsate dc er eee for which I collected as registration fees the sum of..... $ cus yds x anesisets r Collected from the sale of duplicate tags the sum of..... D8 ERA A etcetera Total amount collected ...................400. Besos aoe tice mapas From which I have retained as my fees the sum of..... BS esa heaved eosver ore Balance paid herewith to you as supervisor ............ DB wigan sede wane elegs TOLL ica cease age peewee ad PEE ey eeu rer eas D cassava g Sora? Dated and signed this ........ day Of. cs eiss chins s 190.. Of) thE TOW OL rs Sddetees oust ntene hbo whan COURUY: OPS oc sic cece arm amare aun N. Y. § 915. Penalties; actions therefor—lEvery person liable to pay a registration fee for a dog who shall fail to pay the same as herein provided, or who shall knowingly permit any dog, owned or harbored by hin, to be at large without wearing a tag issued by the town clerk, shall forfeit the sum of five dollars, to be re- covered in an action brought before a justice of the peace of the town wherein the person owning or harboring such dog may be, in the name of such town, upon the complaint of the town clerk; and the justice before whom a judgment for such penalty is re- covered shall direct in the execution issued upon such judgment, that, in case of the failure to collect the whole of such judgment besides costs, the dog for which such registration fee has not been so paid, or which has been so permitted to be at large, shall be taken into the possession of the constable receiving such execution and forthwith killed by shooting and thereupon it shall be the duty of such constable to take sych dog into his possession and forthwith kill the same. A judgment so recovered shall not con- stitute a bar to a further action to recover such penalty brought 640 CH. XIV. DOG LAW. § 916 ° Seizure of dogs. subsequent to the recovery of such judgment so long as such viola- tion shall continue, nor shall the recovery or collection of such judgment exempt the person against whom the same is recovered from a compliance with any provision of sections one hundred and twenty-eight to one hundred and thirty-six, both inclusive, of this article. County Law, § 132, added by Laws 1901, chap. 455. § 916. Seizure of dogs not tagged or registered—Each con- stable in such county where such resolution shall be made applica- ble to the whole county or in the town to which such resolution shall be made applicable,.where such resolution shall be made ap- plicable to one or more towns only shall after the expiration of such thirty days from the date specified in such resolution seize and keep in his possession, until disposed of as herein provided, every dog running at large in his county, or town, and not wear- ing such tag and every dog of which he shall be informed by the town clerk of his town by written notice. He shall forthwith post a notice in a conspicuous place in the office of the town clerk, con- taining a description of the dog so seized, and a statement of the time of seizure thereof, and that the said dog will be killed at the end of seventy-two hours from the time of posting such notice stating the hour of such posting, unless the same is registered and the fee for seizing the same as herein provided is paid within such time and shall also serve a copy of the notice so posted, at least forty-eight hours before such dog shall be killed, upon the owner or person harboring such dog, provided that he be known to such constable or can with reasonable diligence be ascertained by him within said county, personally or by leaving the same at his last known place of residence with a person of suitable age and discretion. The constable shall at the end of seventy-two hours from the time of posting and after so serving such notice kill such dog by shooting, unless the same shall before the expira- tion of that time be registered and a tag procured for the same as provided in section one hundred and twenty-nine, and in addi- tion thereto, the sum of two dollars be paid to such constable for his fees, in which case such dog shall be released. Every con- stable shall be entitled to receive a fee of one dollar for each dog seized and killed by him under the provisions of this section or of section one hundred and thirty-four of this article, to be paid “1 641 $$ 917-919 DOG LAW. CH. XIv. Actions, ete. as other town charges are paid from moneys received from registra- tion fees. County Law, § 133, added by Laws 1901, chap. 455, as am’d by Laws 1902, chap. 158; Laws 1906, chap, 212. § 917. Damages for wrongful destruction—The value of any dog destroyed by any constable except as herein provided may be recovered by the owner of such dog from either such constable or the town wherein such dog is destroyed. County Law, § 134, added by Laws 1901, chap. 455. § 918. Disposition of registration fees and penalties—The town clerk shall at the end of every calendar month pay to the supervisor all fees received by him during such month for the regis- tration of dogs and bitches under this article, less the sum of twenty-five cents for each dog and bitch registered, which may be retained by him as his fee therefor. A justice of the peace before whom a penalty is recovered as provided in section one hundred and thirty-two of this article, shall forthwith pay one- half thereof when collected, to the supervisor, and one-half to the town clerk for his fees in making the complaint in the action in which such penalty is recovered. The money paid-to the super- visor pursuant to this section on account of registration fees and penalties shall, except as otherwise provided herein, be applied for the same purposes as provided by law with respect to taxes col- lected upon dogs. County Law, § 135, added by Laws 1901, chap. 455. -§ 919. Actions for injury or destruction of unregistered dogs.— No person shal] hereafter maintain an action for an injury to or the destruction of any dog, unless it shall affirmatively appear that such dog has been duly registered as provided by section one hundred and twenty-nine of this article. Nothing in this act shall apply to an incorporated city of the state. County Law, 136, added by Laws 1901, chap. 455. 642 CHAPTER FIFTEEN. WEIGHTS AND MEASURES. §920. State superintendent. §930. Using false weights, measures, §921. His duties. ete. §922. Copies of standard weights and §931. Keeping false weights. measures, §932. False weights an1 measures au- §923. County sealer. thorized to be seized. §924. Town sealer. §933. May be tested, ete. §925. City sealer. §934. Shall be destroyed of convic- §926. Weights and measures to be tion. 7 sealed. §935. Stamping false weights or .are §927. Fees. on casks, ete. §928. Vacancies, ete. §936. Violation of sale of baled hay §929. Surveyor’s evidence of survey. and straw. § 920. State superintendent—Upon the occurrence of a va- cancy by expiration of term or otherwise in the office of state superintendent of weights and measures for the state a scientific man, of sufficient learning and mechanical tact to perform the duties of his office, shall be appointed by such superintendent, the governor, lieutenant-governor and secretary of State, or any two of them, at a meeting called for this purpose by the secretary of State, and shall hold his office during their pleasure and receive a salary of $300 per year. Executive Law, § 80; 1 R. 8. 1171. § 921. His duties—The State superintendent of weights and measures shall take charge of the standards adopted by this article as the standards of the State; cause them to be kept in a fire- proof building belonging to the State from which they shall not be removed, and take all other necessary precautions for their safe-keeping. He shall correct the standards of the several cities and counties, and provide them with such standards, balances and other means of adjustment as may be necessary; and as often as once in ten years compare the same with those in his possession and he shall have a general supervision of the weights and meas- ures of the State. Domestic Commerce Law, art. 1, § 11; 1 R. S. 901. § 929. Copies of standard weights and. measures.—The State shall have a complete set of copies of the original standards of 643 §§ 923-924 WEIGHTS AND MEASURES. CH. xv. County sealer, etc. weights and measures adopted by this article, which shall be used for adjusting county standards, and the original standards shall not be used except for the adjustment of this set of copies and for scientific purposes. The State superintendent of weights and measures shal] see that the foregoing provisions of this section are complied with and procure such apparatus and fixtures, if the same have not already been procured, as are necessary in the com- parison and adjustment of the county standards. Te shall cause all the city and county standards to be impressed with the emblem of the United States, the letters ““N. Y.,” and such other device as he shall direct for the particular county. Domestic Commerce Law, art 1, § 12. § 923. County sealer—There shall be a county sealer of weights and measures in each county, who shall be appointed by the board of supervisors and hold oftice during the pleasure of: such board. He shall take charge of and safely keep the county standards, provide the several towns with ‘such standard weights, measures and balances, stamped with such devices as the board of supervisors may direct. as may be wanting and compare the town standards with those of the county as often as once in five years. In towns where there are no standards or no town sealer, he shall perform the duties of a town sealer. Domestic Commerce Law, art. 1, § 13. § 924. Town sealer, appointment of.—There shall be a town sealer of weights and measures in each town, to be appointed by the town board and hold office during its pleasure. He shall take charge of and safely keep the town standards and sec that the weights, measures and all apparatus used in the town which are brought to him for that purposc, conform to the town stan- dards. Domestic Commerce Law, art, 1, § 14. In towns where there are no standards, or no town sealer, the county sealer shall perform such duties. Id., § 13. The board of supervisors of each county shall procure the proper standards for each town therein not provided therewith and the expense thereof shall be paid by such town. Id., § 13; 1 R. 8S. 901. See, also, ‘‘ County Sealer.” 644 CH. Xv. WEIGHTS AND MEASURES. §§ 925-927 City sealer, ete. ORDER APPOINTING SEALER OF WEIGHTS. TOWN OF ........... ae County of ......... ae We, the undersigned, the town board of the town of ........ , in the county Of kamen » having met and deliberated on the subject of this order, do by virtue of the power vested in us by the statute, hereby appoint John Doe of said town, sealer of weights and measures therein. In witness whereof we have hereto placed our hands this 3d day of May, 1906. : (Signed. ) Town Board. § 925. City sealer—Where not otherwise provided by law, there shall be a city sealer of weights and measures to be ap- pointed by the common council of each city, and hold office during the pleasure of said council. He shall perform in his city the duties of a town sealer.in a town. Where it is provided by law that some other city officer shall perform the duties of a sealer, the provisions of this article shall apply to such officer, so far as the same are not inconsistent with the law under which he acts. Domestic Commerce Law, art 1, § 15; 1 R. S. 902. § 926. Weights and measures to be sealed.—Whenever the sealer of a city, county or town compares weights and measures and finds that they correspond, or causes them to correspond with the standards in his possession, he shall seal and mark such weights and measures with the appropriate devices. Domestic Commerce Law, art 1, part of § 16; 1 R. 8. 902. See “ Fees,” § 1605. § 927. Fees——Each sealer shall receive for his services the following fees: Tfor sealing and marking every beam, ten cents. For sealing and marking measures of extension, ten cents per yard, not exceeding fifty cents for any one measure. For sealing and marking every weight, five cents. For sealing and marking liquid and dry measures, ten cents for each measure. He shall also have a reasonable compensation for making weights and measures conform with the standards in his possession. Domestic Commerce Law, art 1, part of § 16. Fees are not authorized for unsolicited service. Ford y. N. Y. C. & H. R. Co., 33 A. D. 474, 645 $$ 928-930 WEIGHTS AND MEASURES. Cu. xy. Vacancies, etc. § 928. In case of vacancies, standards to be delivered to suc- cessors in office— * * * When any city, county or town sealer resigns, is removed from office or removes from the city, county or town in which he has been appointed or elected, he shall de- liver to his successor in office all the standard beams, weights and measures in his possession, and on the death of any such sealer of weights and measures, his representative shall in like manner deliver to his successor in office such beams, weights and meas- ures. In case of refusal or neglect to deliver such standards, entire and complete * * * the successor in office may maintain an action against the person or persons so refusing or neglecting, and recover double the value of such standards not delivered and double costs. . One-half of the damages recovered in every such action shall be retained by the person so recovering, and the other shall be applied to the purchase of such standards as may be required in his office. Domestic Commerce Law, art. 1, part of § 17; 1 R. S. 902. § 929. Surveyors evidence of survey.—No surveyor shall give evidence in any cause depending in any of the courts of this State or before arbitrators respecting the survey or measurement of lands which he may have made, unless if required, either such surveyor shall make oath or it shall otherwise be shown that the chain, or measure, used by him was conformable to the standards of the State which were the standards of the State at the time such survey was made. An official certificate of any State, county, city, village or town sealer elected or appointed pursuant to the laws of this State, or the oath of such surveyor, that such chain or measure conformed to the State standard which shall have been furnished any such sealer pursuant to the provisions of the laws of this State, shall be prima facie evidence of such conformity and an official certificate made by any such sealer that the implement used in measuring such chain or other measure’ was the one provided under such laws for such purposes, shall be prima facie evidence of that fact. Laws 1851, chap. 134, § 33, as am’d by chap. 101, Laws 1893; 1 R. S. 902. § 930. Using false weights, measures, ete—A person who injures or defrauds another by using, with knowledge that the 646 CH. Xv. WEIGHTS AND MEASURES. §§ 931-935 False weights, ete. same is false, a false weight, measure or other apparatus, for de- termining the quantity of any commodity or article of merchan- dise, or by knowingly delivering less than the quantity he repre- sents, is guilty of a misdemeanor. Penal Code, § 580. § 931. Keeping false weights—A person who retains in his possession any weight or measure, knowing it to be false, unless it appears beyond a reasonable doubt that it was so retained with- out intent to use it, or permit it to be used in violation of the last section, is guilty of a misdemeanor Penal Code, § 581. § 932: False weights and measures authorized to be seized.— A person who is authorized or enjoined by law to arrest another person for violation of the two last sections, is equally authorized and enjoined to seize any false weights or measures found in the possession of the person so arrested, and to deliver the same to the magistrate before whom the person so arrested is required to be taken. Penal Code, § 582. § 933. May be tested by committing magistrate, and destroyed or delivered to district attorney —The magistrate to whom any weight or measure is delivered, pursuant to the last section, must, upon the examination of the defendant, or if the examination is delayed or prevented, without awaiting such examination, eause the same to be tested by comparison with standards con- formable to law; and if he finds it to be false, he must cause it to be destroyed, or to be delivered to the district attorney of the county in which the defendant is liable to indictment or trial, as the interests of justice in his judgment require. Penal Code, § 583. § 934. Shall be destroyed after conviction of offender.—Upon the conviction of the defendant, the district attorney must cause any weight or measure, in respect whereof the defendant stands convicted, and which remains in the possession or under the con- trol of the district attorney, to be destroyed. Penal Code, § 584. § 935. Stamping false weights or tare on casks or packages.— A person who knowingly marks or stamps false or short weights, 647 § 936 WEIGHTS AND MEASURES. Cu. xv. False weights, etc. or false tare on any cask or package, or knowingly sells or offers for sale any cask or package so marked, is guilty of a misdemeanor. Penal Code, § 585. § 936. A person who: 1. Sells or offers for sale baled hay or straw containing more than 20 pounds of wood to the bale, the weight of which is 200 pounds or upwards, or more than 10 pounds of wood to the bale, the weight of which is less than 200 pounds, or 2. Sells or offers for sale any bale of hay or straw upon which the correct gross weight is not plainly marked or which weighs more than 5 pounds less than the gross weight so marked there- upon is guilty of a misdemeanor. Penal Code, § 585a, added Laws 1893, chap. 692. 648 CHAPTER SIXTEEN THE CIVIL SERVICE Law. §937. The civil service appointments, §953. Official roster. etc. §954. Disbursing officers §938. Short title. §955. Preferences. “$939. Definitions. §956. Power of removal. §940. State civil service commission. §957. Misdemeanor to obstruct ex- §941. Appointment of examiners. amination. §942. Rooms and accommodations. §958. Recommendations for appoint- §943. Powers and duties. ment. : §944. Duties of public officers. §959. Political asséssments prohib- §945. Unclassified service. ited. §946. Rules for classified service. §960. Officers and candidates, ete. $947. Classification. §961. Attendance of witnesses. §948. The exempt class. §962. Taxpayers action. §949. The competitive class. §963. Saving clause. §950. Exceptions, ete. §964. Preference of veterans not af- §951. Promotion, ete. fected §952. Noncompetitive class. § 937. Civil service appointments and promotions.—A ppoint- ments and promotions in the civil service of the state, and of all the civil divisions thereof, including cities and villages, shall be made according to merit and fitness to be ascertained, so far as practicable, by examinations, which, so far as practicable, shall be competitive ; provided, however, that honorably discharged sol- diers and sailors from the army and navy of the United States in the late civil war, who are citizens and residents of this state, shall be entitled to preference in appointment and promotion with- out regard to their standing on any list from which such appoint- ment or promotion may be made. Laws shall be made to provide for the enforcement of this section. Constitution, 1894, Art. V, § 9. Laws N. Y. 1894, chap. 717, Laws 1895, chap. 344, which exempts honorably discharged soldiers and sailors from the competitive class when the position does not pay over four dollars per day has been held unconstitutional and in violation of the above section. Matter of Sweeley, 12 Misc. 174; Matter of Keymer. 148 N. Y. 218. Confidential positions, the duties of which require great trust and confidence. have been held not to be in the competitive class as not practicable under the provisions of the constitution. Chittenden v. Wuster, 152 N. Y. 345; Matter of Keymer, 148 N. Y. 218: Crummey v. Palmer, 152 N. Y. 217. 649 $$ 938-940 THE CIVIL SERVICE LAW. CH. XVI, Definitions. The constitution provides that appointments and promotions shall be made according to merit and fitness which are to be determined by examinations so far as they are practicable. People ex rel. Sweet vy. Lyman, 157 N. Y. 368. The Laws 1883 providing for a probationary term to test the applicant’s merit and fitness is constitutional. Crummey v. Palmer, 152 N. Y. 217. This section of the constitution is self-executing and does not require any laws for the enforcement thereof. People ex rel. McClelland v. Roberts, 148 N. Y. 360; Chittenden v. Wurster, 152 N. C. 345. The effect of this section of the constitution is to subject the soldiers and sailors to the civil service laws but give them preference over others who have qualified and are on the list with them. Matter of Sweeley, 12 Misc. 174; Matter of Keymer, 148 N. Y. 219. § 938. Short title—This chapter shall be known as the civil service law. Civil Service Law, § 1. § 939. Definitions—When used in this chapter, 1. The term “ Commission” or ‘‘ State commission” means the State Civil Service Commission. 2. The term * municipal commission’ means the municipal civil service commission of a city. 3. The “ civil service” of the State of New York or any of its civil divisions or cities includes all offices and positions of trust or employment in the service of the state or of such civil division or city, except such offices and positions in the militia and the military departments as are or may be created under the pro- visions of article eleven of the constitution. 4. The “state service” shall include all such offices and posi- tions in the service of the state or of any of its civil divisions except a city. 5. The “city service’ vice of any city. 6. The term * appointing officer ” signifies the officer, commis- sion, board or body having the power of appointment to subordi- nate positions in any office. court, department, commission, board, or institution. Civil Service Law, § 2. : shall include such positions in the ser- .§ 940. State civil service commission—The governor : is authorized to appoint, by and with the advice and consent of the senate, three persons, not more than two of whom shall be adher- 650 CH. XVI. THE CIVIL SERVICE LAW. $§ 941-942 Examiners. ents of the same political party, as civil service commissioners, and said three commissioners shall constitute the state civil serv- ice commission. They shall hold no other official place under the state of New York. The governor may remove any commissioner, and any vacancy in the position of commissioner shall be so filled by the governor, by and with the advice and consent of the sen- ate, as to conform to said conditions for the first selection of com- missioners. The three commissioners shall each receive a salary of three thousand dollars a year, and each of said commissioners shall be paid his necessary traveling expenses incurred in the dis- charge of his duty as commissioner. Civil Service Law, § 3, as am’d by Laws 1900, chap. 66. Effect of appointment of both political parties. See Rogers v. Buffalo, 123 N. Y. 173. § 941. Appointment of examiners—The commission may select suitable persons in the official service of the state or any of its civil divisions, after consulting the head of the department or office in which such persons serve, to act as examiners under its . direction. Persons so selected shall be entitled to compensation from the commission for their necessary expenses occasioned by the service actually rendered, in addition to the regular service required in the department or office where they are regularly employed. The compensation of examiners shall not exceed five dollars per day, except in the case of special and expert examin- ers employed in the preparation of questions and rating of candi- dates; the commission shall not expend or authorize the expendi- ture of moneys for any purpose in excess of the sums appropri- ated therefor by law. Civil Service Law, part of § 4. § 942. Rooms and accommodations—It shall be the duty of the trustees of public buildings to cause suitable and convenient rooms and accommodations to be assigned or provided, and to be furnished, heated and lighted, at the capitol in the city of Albany, for carrying on the work and examinations of said commission, and said commission may order the necessary stationery, postage stamps, an official seal and other articles to be supplied, and the necessary printing to be done for its official use. It shall be the duty of the officers of the state of New York or of any civil divi- sion thereof, at any place where examinations are directed by the commission or its rules to be held, to allow the reasonable use of 651 § 943 THE CIVIL SERVICE LAW. Cu. xv1. Duties of commissioners. public buildings, and to heat and light the same for holding such examinations, and in all proper ways to facilitate the same. Civil Service Law, § 5. § 943. The powers and duties of the commission.—The state civil service commission shall First. Prescribe, amend and enforce suitable rules and regula- tions for carrying into effect the provisions of this act and of sec- tion nine of article five of the constitution of the state of New York, as herein provided. The rules prescribed by the state and municipal commissions pursuant to the provisions of this act shall have the force and effect of law. Second. Keep minutes of its own proceedings and records of its examinations and other official action. Third. Make investigations concerning and report upon all matters touching the enforcement and effect of the provisions of this act and the rules and regulations prescribed thereunder, con- cerning the action of any examiner or subordinate of the com- mission and any person in the public service, in respect to the execution of this act, and in the course of such investigations each commissioner and the secretary and the chief examiner shall have power to administer oaths. Fourth. Have power to subpena and require the attendance in this state of witnesses and the production thereby of books and papers pertinent to the investigations and inquiries hereby au- thorized and to examine them and such public records as it shall require in relation to any matter which it is required to investi- gate. And for the purposes of the examination hereby directed, the commission possesses all the powers conferred by the legisla- tive law upon a committee of the legislature or by the code of civil procedure upon a board or committee, and may invoke the power of any court of record in the state to compel the attend- ance and testifying of witnesses and the production thereby of books and papers as aforesaid, Fifth. Make an annual report to the governor for transmission to the legislature, showing its own action, the rules and regula- tions and the exceptions thereto in force, and the practical effects thereof and any suggestions it may approve for the more effectual accomplishment of the purposes of this act. Sixth. Meet in Albany at least once in each calendar month, except the month of August, and hold such other meetings as the 652 Cu. XvL. THE CIVIL SERVICE LAW. sg 944-945 Duties of public officers. needs of the public service may require. A majority of the mem- bers of the commission shall constitute a quorum. Civil Service Law, § 6. The commissioners should prescribe suitable rules and enforce them carrying into effect the provisions of the act, and those rules by force of the statute have the effect of law. People ex rel. Percival vy. Cram, 29 Mise. 359. They cannot make rules relating to removals of officers whose tenure in office is fixed by statute. People ex rel. Percival vy. Cram, 164 N. Y. 166. § 944. Duties of public officers—It shall be the duty of all officers of the state of New York or of any city or civil division thereof to conform to and comply with and to aid in all proper ways in carrying into effect the provisions of this act, and the rules and regulations proscribed thereunder and any modification thereof. No officer or officers having the power of appointment or employment shall select or appoint any person for appoint- ment, employment, promotion or reinstatement except in accord- ance with the provisions of this act and the rules and regulations prescribed thereunder. Any person employed or appointed con- trary to the provisions of this act or of the rules and regulations established thereunder, shall be paid by the officer or officers so employing or appointing, or attempting to employ or appoint, him, the compensation agreed upon for any services performed under such appointment or employment, or in case no compen- sation is agreed upon, the actual value of such services, and any expenses incurred in connection therewith, and shall have a cause of action against such officer or officers or any of them for such sum or sums and for the costs of the action. No public officer shall be reimbursed by the state or any of its civil divisions for any sums so paid or recovered in any such action. Civil Service Law, § 7. If the officer authorized to make an affidavit refuses to perform the duty imposed by this statute, or acts in bad faith, or abuses the discretion reposed in him, he is subject to indictment or impeachment, or both, but the power of removal is not abrogated or restricted. People ex rel. Griffin v. Lathrup, 142 N. Y. 113; Higgins v. Mayor, 131 N. Y. 128. § 945. Unclassified service; classified service.—The civil ser- vice of the state and of each of its civil divisions and cities shall be divided into the unclassified service and the classified service. The unclassified service shall comprise all elective offices, all of- 653 § 946 THE CIVIL SERVICE LAW. CH. XVI. Rules of. fices filled by election or appointment by the legislature on joint ballot; all persons appointed by name in any statute; all legisla- tive officers and employees, all offices filled by appointment by the governor, either upon or without confirmation by the senate, cx- cept officers and employees in the executive offices; all election officers, the head or heads of any department of the government, and persons employed in or who seek to enter the public service as superintendents, principals or teachers in a public school or academy or in a state normal school or college. The classified service shall comprise all positions not included in the unclassified service. All appointments or employments in the classified service, except those of veterans of the civil war, honorably dis- charged from the military or naval service of the United States, shall be for a probationary term not exceeding the time fixed in the rules. Civil Service Law, § 8, as am’d by Law 1902, chap. 270. § 946. Rules for the classified state service—Within one month after the passage of this act, the commission shall make rules for the classification of the oftices, places and employments in the classified service of the state, and thereafter from time to time rules for the classification of the offices, places and employ- ments in such other civil divisions thereof, except cities, as after due inquiry by the commission shall be found practicable, and for appointments and promotions therein and examinations therc- for, not inconsistent with the constitution and the provisions of this act, and shall amend the same from time to time. No ex- amination or registration shall be required of persons to be em- ployed as laborers in the state service. Such rules and any moii- fications thereof, shall take effect when approved by the governor. Due notice of the contents of such rules, and of any modifications thereof, shall be given by mail to appointing officers and heads of departments affected thereby, and such rules shall be printed for public distribution. Subject to the provisions of this act and of the rules established thereunder, the commission shall make reen- lations for and have control of examinations for the service of the state and civil divisions thereof, except cities, and shall supervise and preserve the records of the same, but such exam- inations shall be held at least once a year in each of the following places: Albany, Amsterdam, Auburn, Binghamton, Buffalo, Dunkirk, Elmira, Geneva. Hornell, Ithaca, Jamestown, Johns- 654 CH. xvi. “THE CIVIL SERVICE LAW. §§ 947-948 Exempt class. town, Kingston, Lockport, Malone, Middletown, Newburg, New York, Ogdensburg, Olean, Oneonta, Oswego, Plattsburg, Pough- keepsie, Rochester, Saratoga, Syracuse, Utica and Watertown; and shall cover in each place all offices and positions for which competitive examinations are required, except such examinations as require special tools, machinery, appliances, or laboratory facilities. Civil Service Law, § 9. The constitution provision, art. 5, é 9, was not intended to apply to the heads of departments but only had reference to the subordinates. Chittenden v. Wuster, 152 N. Y. 345. § 947. Classification—The offices and positions in the classi- fied service of the state or of any city or civil division thereof for which civil service rules shall be established pursuant to this act, shall be arranged in four classes to be designated as the exempt class, the competitive class, the non-competitive class and, in cit- ies, the labor class. Civil Service Law, § 11. The civil service commission of a city is the sole judge, as to the charac- ter, fitness and qualifications of an applicant. People ex rel. Beck v. Bd. of Buffalo, 18 Misc. 533. § 948. The exempt class—The following positions shall be included in the exempt class: 1. The deputies of principal executive officers authorized by law to act generally for and in place of their principals; 2. One secretary of each officer, board and commission author- ized by law to appoint a secretary; 3. One clerk, and one deputy clerk if authorized by law, of each court, and one clerk of each elective judicial officer ; 4. In the state service, all unskilled laborers and such skilled laborers as are not included in the competitive class or the non- competitive class; and in addition thereto there may be included in the exempt class all other subordinate officers for the filling of which competitive or non-competitive examination may be found to be not practicable. But no office or position shall be deemed to be in the exempt class unless it is specifically named in such class in the rules, and the reasons for each such exemption shall be stated separately in the annual reports of the commission. Not more than one appointment shall be made to or under the title of any such office or position, unless a different number is 655 § 949 THE CIVIL SERVICE LAW. CH. Xv1. Competitive class. specifically mentioned in such rules. Appointments to positions in the exempt class may be made without examination. Civil Service Law, § 12." § 949. The competitive class—The competitive class shall in- clude all positions for which it is practicable to determine the merit and fitness of applicants by competitive examination, and shall inelude all positions now existing, or hereafter created, of whatever functions, designations or compensation, in each and every branch of the classified service, except such positions as are in the exempt class, the non-competitive class or the labor class, Appointments shall be made to or employment shall be given in all positions of the competitive class that arc not filled by promo- tion, reinstatement, transfer or reduction, under the provisions of this act and the rules in pursuance thereof, by appointment of those graded highest in open competitive cxaminations conducted by the state or municipal commission, except as herein otherwise provided. The term of eligibility shall be fixed for each eligible list at not less than one nor more than four years. Appointment shall be made from the eligible list most nearly appropriate for the group in which the position to be filled is classified, and a new list shall be created for a stated position or group of positions only when there is no appropriate list existing from which ap- pointment may be made. No person shall be appointed or em- ployed under any title not appropriate to the dutics to be per- formed, and no person shall be transferred to, or assigned to per- form the duties of, any position subject to competitive cxamina- tion unless he shall have previously passed an open competitive ex- ‘amination equivalent to that required for such position, or unless he shall have served with fidelity for at least three years in a similar position. Appointments to positions in the state service, the du- ties of which are confined to a locality outside of Albany county, shall, so far as practicable, be made from residents of the judicial district including such locality. The examinations shall be pub- lie and shall be practical in their character, and shall relate to those matters which will fairly test the relative capacity and fit- ness of the persons examined to discharge the duties of that ser- vice into which they seek to be appointed. Such commissions shall prepare lists of preliminary requirements and subjects of examination for the several positions or groups of positions in the competitive class and shall publish its rules and such infor- 656 CH. XVI. THE CIVIL SERVICE LAW. § 950 Competitive class. mation, and advertise such examinations in such manner as the nature of the examinations may require. Each of such commis- sions shall require intending competitors to file in its office a rea- sonable length of time before the date of any examination, a for- mal application in which the applicant shall state under oath: 1. His full name, residence and postoffice address. 2. His age, the place and date of his birth. 3. His health and physical capacity for the public service. 4, His right of preference by reason of military or naval ser- vice. 5. His business or employment, and residence for at least the previous five years. 6. Such other information as may reasonably be required touching the applicant’s merit and fitness for the public service. Blank forms for such applications shall be furnished by said commissions without charge to all persons requesting the same. Such commissions may require in connection with such applica- tion such certificates of citizens, physicians, public officers or others having knowledge of the applicant, as the good of the ser- vice may require. Such commissions may refuse to examine an applicant, or after examination to certify an eligible, who is found to lack any of the established preliminary requirements for the examination or position for which he applies; or who is physically so disabled as to be rendered unfit for his performance of the duties of the position to which he seeks appointment; or who is addicted to the habitual use of intoxicating beverages to excess; or who has been guilty of a crime or of infamous or notoriously disgraceful conduct; or who has been dismissed from the public service for delinquency or misconduct; or who has intentionally made a false statement of any material fact, or practiced, or attempted to practice, any deception or fraud in his application, in his examination, or in securing his eligibility or appointment. When the position to be filled involves fiduciary responsibility, the appointing officer, where otherwise permitted by law, may require the appointee to furnish a bond or other security and shall notify the state or municipal commission of the amount and nec- essary details thereof. Civil Service Law, § 13. § 950. Exceptions from competitive examination.—Positions in the competitive class may be filled without competition as follows: 42 657 § 951 THE CIVIL SERVICE LAW. CH. XVI. Exemptions, 1. Whenever there are urgent reasons for filling a vacancy in any position in the competitive class and there is no list of per- sons eligible for appointment after competitive examination, the appointing officer may nominate a person to the state or municipal commission for non-competitive examination, and if such nominee shall be certified by such commission as qualified after such non- competitive examination, he may be appointed provisionally to fill such vacancy until a selection and appointment can be made after competitive examination, but such provisional appointment shall not continue for a longer period than two months, nor shall successive temporary appointments be made to the same position under this subdivision. 2. In case of vacancy in a position in the competitive class where peculiar and exceptional qualifications of a scientific, pro- fessional or educational character are required, and upon satis- factory evidence that for specified reasons competition in such special case is impracticable and that the position can be best filled by the selection of some designated person of high and recognized attainments in such qualities, ‘the state or municipal commission may suspend the provisions of the rule requiring com- petition in such case, but no such suspension shall be general in its application to such place, and all such cases of suspension shall be reported in the annual reports of such commissions with the reasons for the same. 3. When the services to be rendered by an appointee in the. state service are for a temporary period not to exceed one month and the need of such service is important and urgent, the appoint- ing officer may select for such temporary service any person on the proper list of those eligible for permanent appointment with- out regard to his standing on such list. Civil Service Law, § as am’d by Law 1902, chap, 355, § 951. Promotion, transfer, reinstatement, reduction.—Vacan- cies in positions in the competitive class shall be filled, so far as practicable, by promotion from among persons holding positions in a lower grade in the department, office or institution in which the vacancy exists. Promotions shall be based upon merit and competition and upon the superior qualifications of the person promoted as shown by his previous service, due weight being given to seniority. For the purposes of this section an increase in the salary or other compensation of any person holding an 658 Cu. XVI. THE CIVIL SERVICE LAW. §§ 952-953 Non-competitive class. office or position within the scope of the rules in force hereunder beyond the limit fixed for the grade in which such office or posi- tion is classified, shall be deemed a promotion. No promotion, transfer or reinstatement shall be made from a position in one class to a position in another class unless the same be specially authorized by the state or municipal commission, nor shall a per- son be promoted or transferred to a position for original entrance to which there is required by this act or the rules an examination involving essential tests or qualifications different from or higher than those required for original entrance to the position held by such person, unless he shall have passed the examination or at- tained a place upon the eligible list for such higher position. Civil Service Law, § 15. § 952. The non-competitive class—The non-competitive class shall include such positions as are not in the exempt class or the labor class and which it is impracticable to include in the com- petitive class. Appointments to positions in the non-competitive class shall be made after such non-competitive examination as is prescribed by the rules. Civil Service Law, § 16. § 953. Official roster; reports of appointing officers—No per- son shall be appointed to or employed in any position in the classi- fied service of the state or of any city or civil division thereof for which rules have been prescribed pursuant to the provisions of this act, until he has passed an examination or is shown to be es- pecially exempted from such examination in conformity with such rules and the provisions of this act. It shall be the duty of each appointing officer of the state or any such civil division thereof, except cities, to report to the state civil service commis- sion forthwith upon such appointment or employment the name of such appointee or employee, the title and character of his office or employment, the date of the commencement of service by virtue thereof and the salary or compensation thereof, and to report from time to time and upon the date of official action in or knowledge of each case, any separation of a person from the service, or other change therein, and such other information as the commission may require, in order to keep the roster herein- after mentioned. The commission shall keep in its office an offi- cial roster of the classified civil service of the state and of each .of the civil divisions thereof for which rules have been prescribed 659 § 954 THE CIVIL SERVICE LAW. CH. xvi. Disbursing officers. pursuant to this act, except cities, and shall enter thereon the name of each and every person who has been appointed to, em- ployed, promoted or reinstated in any position in such service, upon such evidence as it may require or deem satisfactory that such person was appointed to, promoted or reinstated in the ser- vice in conformity with the provisions of law and the rules pre- scribed pursuant to this act. The official roster shall show oppo- site or in connection with each name the date of appointment, employment, promotion or reinstatement, the compensation of the position, the date of commencement of service, and date of transfer in or separation from service by dismissal, resignation, cancellation of appointment or death. In like manner the mu- nicipal commission of each city shall keep in its office an official roster of the classified civil service of such city, and shall enter thereon the name of each and every person who has been ap- pointed to, employed, promoted or reinstated in any position in such service, upon such evidence as it may require or deem satis- factory that such person was appointed to, or employed, promoted or reinstated in the service in conformity with the provisions of law and of the rules, and it shall be the duty of each appointing ofticer of such city to report to such municipal commission in like manner as is hereinbefore provided for reports from appointing officers to the state commission. Civil Service Law, § 18. § 954. Disbursing officers—It shall be unlawful for the comp- troller or other fiscal officer of the state or any city or civil divi- sion thereof for which civil service rules have been prescribed pursuant to this act, to draw, sign or issue, or authorize the draw- ing, signing or issuing of any warrant on the treasurer or other disbursing officer of the state or such city or civil division thereof, for the payment of, or for the treasurer or other disbursing officer of the state or of such city or civil division thereof, to pay any salary or compensation to any officer, clerk or other person in the classified service of the state or of such city or civil division thereof, unless an estimate, payroll or account for such salary or compensation, containing the names of the persons to be paid, shall bear the certificate of the state civil service commission, or in case of the service of a city, the certificate of the municipal civil service commission of such city, that the persons named in such estimate, payroll or account have been appointed or emploved 660 CH. XVI. THE CIVIL SERVICE LAW. § 955 Preferences. or promoted in pursuance of law and of the rules made in pursu- ance of law. Any officer, clerk or other person entitled to be certified by said commission, or either of them, to the comptroller, treasurer or other fiscal or disbursing officer of the state or any city or civil division thereof, as having been appointed or em- ployed in pursuance of law and of the rules made in pursuance of law, and refused such certificate, may maintain a proceeding by mandamus to compel such commission or commissions to issue such certificate. Any sums paid contrary to the provisions of this section may be recovered from any officer or officers making such appointment in contravention of the provisions of law and of the rules made in pursuance of law, or any officer signing or countersigning, or authorizing the signing or countersigning of any warrant for the payment of the same, and from the sureties on his official bond, in an action in the supreme court of the state, maintained 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. All moneys recovered in any action brought under the provisions of this section must, when collected, be paid into the treasury of the state or such civil divi- sion thereof, except that the plaintiff in any such action shall be entitled to receive for his own use the taxable costs of such action. Civil Service Law, § 19. § 955. Preferences allowed honorably discharged soldiers, sail- ors and marines.—In every public department and upon all public works of the state of New York and of the cities, counties, towns and villages thereof, honorably discharged soldiers, sailors and marines from the army and navy of the United States in the late civil war who are citizens and residents of this state, shall be entitled to preference in appointment and promotion without re- gard to their standing on any list from which such appointment or promotion may be made to all competitive and non-competitive positions, provided their qualifications and fitness shall have been ascertained as provided in this act and the rules and regulations in pursuance thereof; and the person thus preferred shall not be disqualified from holding any position in the civil service on ac- count of his age or by reason of any physical disability provided such age or disability does not render him incompetent to perform the duties of the position applied for. Whenever any list of eli- gible persons, prepared under authority of this act, shall contain 661 § 956 THE CIVIL SERVICE LAW. CH. XVI. Removal. the names of honorably discharges soldiers, sailors and marines entitled to preference as aforesaid any reference in this act or in the rules and regulations in pursuance thereof to the persons standing highest on such list shall be deemed to indicate those standing highest of those entitled to preference by the provisions of this section and such person shall be given preference on any list of registered applicants for employment in the labor service, in accordance with the dates of their several applications as though such applications had been filed prior to those of any per- sons on such lists not entitled to the preference provided by this section. A refusal to allow the preference provided for in this and the next succeeding section to any honorably discharged sol- dier, sailor or marine or a reduction of his compensation (intended to bring about his resignation) shall be deemed a misdemeanor, and such honorably discharged soldier, sailor or marine shall have a right of action therefor in any court of competent jurisdiction for damages, and also a remedy by mandamus for righting the wrong. Civil Service Law, § 20, as am’d by Laws 1902, chap. 270. § 956. Power of removal limited—Every person whose rights may be in any way prejudiced contrary to any of the provisions of this section shall be entitled to a writ of mandamus to remedy the wrong. No person holding a position by appointment or employment in the state of New York or in the several cities, counties, towns or villages thereof who is an honorably discharged soldier, sailor or marine, having served as such in the Union army or navy during the war of the rebellion, or who is an honorably -diseharged soldier, sailor or marine, having served as such in the volunteer army or navy of the United States during the Spanish war or who shall have served the term required by law in the vol- wnteer fire department of any city, town or village in the state, or who shall have been a member thereof at the time of the dis- bandment of such volunteer fire department shall be removed from such position except for incompetency or misconduct shown after a hearing upon due notice upon stated charges, and with the right ito such employee or appointee to a review by a writ of certiorari. If the position so held by any such honorably discharged soldier, sailor or marine or volunteer fireman shall become unnecessary or be abolished for reasons of economy or otheriwse, the said hon- orably discharged soldier, sailor or marine or volunteer fireman 662 CH. XVI. THE CIVIL SERVICE LAW. § 956 Removal. holding the same shall not be discharged from the public service, but shall be transferred to any branch of the said service for duty in such position as he may be fitted to fill, receiving the same compensation therefor, and it is hereby made the duty of all persons clothed with power of appointment to make such transfer effective, The burden of proving incompetency or mis- conduct shall be upon the person alleging the same. In every county of the state wholly included within the limits of a city but not comprising the whole of such city, no regular clerk or head of a bureau or person holding a position in the classified state civil service, subject to competitive examination, shall be removed until he has been allowed an opportunity of making an explana- tion; and in every case of a removal the true grounds thereof shall be forthwith entered upon the records of the department of the office in which he has been employed, and a copy filed with the state civil service commission. In case of a removal, a statement showing the reasons therefor shall be filed in the department or office where such clerk, head of a bureau or person had been em- ployed. Whenever such offices, positions or employments in every county of the state hereinbefore specified are abolished or made unnecessary, it shall be the duty of the head of the de- partment or office in which such persons had been employed, to furnish the names of the person or persons affected to the state civil service commission, with a statement in the case of each of the date of his original appointment in the service. It shall be the duty of the state civil service commission forthwith to place the names of said persons upon a list of suspended employees for the office or position of * for the class of work in which they have been employed, or for any corresponding or similar office, position or class of work, and to certify the said persons for rein- statement or re-employment in the order of their original appoint- ment before making certification from any other list. The fail- ure of any person on any such list for reinstatement or re-employ- ment to accept after reasonable notice, an office or position in the same county and at the same salary or wages as the position formerly held by him, shall be held to be a relinquishment of his right to reinstatement as herein stated. Nothing in this sec- tion shall be construed to apply to the position of private secre- tary, cashier or deputy of any official department. Civil Service Law, § 21, am’d by Laws 1904, chap. 697. * So in original. 663 §§ 957-958 THE CIVIL SERVICE LAW. CH. Xv1. Misdemeanors. § 957. Misdemeanor to obstruct right of examination; false representation; impersonation in examination.—Any commissioner, or examiner, or any other person who shall wilfully by himself or in co-operation with one or more persons, defeat, deceive, or ob- struct any person in respect of his or her right of examination, or registration, according to any rules or regulations prescribed pursuant to the provisions of this act, or who shall wilfully and falsely mark, geade, estimate or report upon the examination or proper standing of any person examined, registered or certified, pursuant to the provisions of this act, or aid in so doing, or who shall wilfully make any false representations concerning the same, or concerning the person examined, or who shall wilfully furnish to any person any special or secret information for the purpose of either improving or injuring the prospects or chances of any person so examined, registered or certified, or to be examined, registered or certified, or who shall personate any other person, or permit or aid in any manner any other person to personate him, in connection with any examination or registration, or applica- tion or request to be examined or registered, shall for each offense be deemed guilty of a misdemeanor. Civil Service Law, § 22. § 958. Recommendations for appointment or promotion—No recommendation or question under the authority of this act shall relate to the political opinions or affiliations of any person what- ever; and no appointment or selection to or removal from an office or employment within the scope of the rules established as aforesaid, shall be in any manner affected or influenced by such opinions or affiliations. No person in the civil service of the state or of any city or civil division thereof, is for that reason under any obligation to contribute to any political fund or to render any political service, and no person shall be removed or otherwise prejudiced for refusing so to do. No person in the said civil service shall discharge or promote or reduce, or in any manner change the official rank or compensation of any other person in said service, or promise or threaten so to do for giving or withholding or neglecting to make any contribution of money or service or any other valuable thing for any political purpose. No person in said service shall use his official authority or influ- ence to coerce the political action of any person or body, or to interfere with any election. Civil Service Law, § 23. 664 Ou. XVI. THE CIVIL SERVICE LAW. §§ 959-960 Political assessments prohibited. § 959. Political assessments prohibited—No officer, agent, clerk or employee under the government of the state of New York or any civil division or city thereof shall, directly or indi- rectly, use his authority or official influence to compel or induce any other officer, clerk, agent or employee under said govern- ment, or any civil division or city thereof, to pay or promise to pay any political assessment, subscription or contribution. Every said officer, agent, clerk or employee who may have charge or control in any building, office or room occupied for any purpose of said government, or any said division or city thereof, is hereby authorized to prohibit the entry of any person, and he shall not. knowingly permit any person to enter the same for the purpose of therein making, collecting, receiving or giving notice of any political assessment, subscription or contribution; and no person shall enter or remain in any said office, building or room, or send or direct any letter or other writing thereto, for the purpose of giving notice of, demanding or collecting a political assess- ment, nor shall any person therein give notice of, demand, collect or receive any such assessment, subscription or contribution; and no person shall prepare or make out, or take any part in prepar- ing or making out, any political assessment, subscription or con- tribution with the intent that the same shall be sent or presented to or collected of any officer, agent or employee, subject to the provisions of this act, under the government of the state of New York, or that of any civil division or city thereof, and no person shall knowingly send or present any political assessment, sub- scription or contribution to or request its payment of any said officer, agent or employee. Any person who shall be guilty of violating any provision of this section shall be deemed guilty of a misdemeanor. Civil Service Law, § 24. § 960. Officers or candidates not to promise influence, et cetera; “public officer” and “ public employee ” defined—Whoever, while holding any public office, or in nomination for, or while seeking a nomination or appointment for any public office, shall corruptly use or promise to use, whether directly or indirectly, any official authority or influence (whether then possessed or merely antici- pated) in the way of conferring upon any person; or in order to secure or aid any person in securing any office or public employ- ment, or any nomination, confirmation, promotion or increase of 665 § 961 THE CIVIL SERVICE LAW. Cu. xvi. Witnesses, ete. salary, upon the consideration or condition that the vote or politi- cal influence or action of the last named person, or any other, shall be given or used in behalf of any candidate, officer or party, or upon any other corrupt condition or consideration, shall be deemed guilty of bribery or an attempt at bribery. And who- ever, being a public officer, or having or claiming to have any authority or influence for or affecting the nomination, public employment, confirmation, promotion, removal or increase or de- crease of salary of any public officer, shall corruptly use, or prom- ise, or threaten to use any such authority or influence, directly or indirectly, in order to coerce or persuade the vote or political action of any citizen or the removal, discharge or promotion of any officer or public employee, or upon any other corrupt consid- eration, shall also be guilty of bribery or of an attempt at brib- ery. Every person found guilty of such bribery, or an attempt to commit the same, as aforesaid, shall, upon conviction thereof, be liable to be punished by a fine-of not less than one hundred dollars nor more than three thousand dollars, or to be imprisoned not less than ten davs nor more than two years, or to both said fine and said imprisonment in the discretion of the court. The phrase “ public officer” shall be held to include all public officials in this state, whether paid directly or indirectly from the public treasury of the state, or from that of any civil division thereof, or by fees or otherwise; and the phrase “ public employee ” shall be held to include every person not being an officer who is paid from any said treasury. Civil Service Law, § 25. § 961. Attendance of witnesses; fees— Witnesses and officers to subpoena and sceure the attendance of witnesses before said commission, shall be entitled to the same fees as are allowed wit- nesses in civil cases in courts of record. Such fees need not be prepaid, but the comptroller shall draw his warrant for the pay- ment of the amount thereof, when the same shall have been certi- fied to by the president of the commission, and duly proved by affidavit or otherwise to the satisfaction of the said comptroller; and all state, county, town, municipal and other officers and their deputies, clerks, subordinates and employees shall afford the said board all reasonable facilities in conducting the inquiries specified in this act, and give inspection to said board of all books, papers and documents belonging, or in any way appertaining to the re- 666 Ci. XVL. THE CIVIL SERVICE LAW. §S$ 962-964 Actions, etc. spective offices, and shall also produce said books and papers, and shall attend and testify when required to do so by said commis- sion. Civil Service Law, § 26. § 962. Taxpayers action—The right of any taxpayer to bring an action to restrain the payment of compensation to any person appointed to or holding any office, or place or employment in violation of any of the provisions of this act, shall not be lim- ited or denied by reason of the fact that said office, or place or employment shall have been classified as, or determined to be, not subject to competitive examination; provided, however, that any judgment or injunction granted or made in any such action shall be prospective only, and shall not affect payments already made or due to such persons by the proper disbursing officers, in accordance with the civil service rules in force at the time of such payments. Civil Service Law, § 27. § 963. Saving clause—A]] rules, regulations and classifica- tions for appointment or promotion in the civil service of the state or any city or civil division thereof, not inconsistent with the pro- visions of this act, established with the approval of the governor or the state commission under authority of law prior to the pas- sage of this act, shall continue in full force and effect until an- nulled or amended pursuant to the provisions of this act; and the state civil service commissioners and the municipal civil service commissioners of any city, now in office, appointed or designated under the provisions of law prior to the passage of this act, shall continue in office until their successors are appointed and qualify, and shall have the same tenure and all the powers and duties which they would have if appointed under the provisions of this act. All merit and eligible lists of persons examined prior to the passage of this act, under the civil service rules and regulations in force at the time of such examination, shall be continued in full force and effect as if formed under the provisions of this act, subject, however, to such reasonable regulation and revision as the rules shall prescribe. Civil Service Law, § 28. § 964. Preference of veterans not affected—The provisions -of a special, local or general law, passed by the legislature of this 667 § 964 THE CIVIL SERVICE LAW. CH. xv Preference to veterans. state during the year nineteen hundred and one, shall not be con- strued to permit the suspension or removal, by municipal authori- ties, of honorably discharged soldiers, sailors, or marines, who served as such in the Union army or navy during the war of the rebellion, or in the army or navy of the United States during the Spanish-American war, or who are honorably discharged soldiers, sailors or marines of the regular army or navy of the United States, or who shall have served the term required by law in a volunteer fire department of any city, town or village in the state, or who shall have been a member thereof at the time of the dis- bandment of such volunteer fire department, except for incom- petency or misconduct in the manner prescribed by section twen- ty-one of the civil service law; nor shall any of the provisions of ‘any such special, general or local law, passed by the legislature during such year be construed to abridge any of the rights and privileges possessed by such honorably discharged soldiers, sailors or marines, or members of a volunteer fire department conferred upon them by any law passed prior to January first, nineteen hundred and one. Laws 1901, chap. 533. 668 CHAPTER SEVENTEEN. MUNICIPAL DEBTS. §965. Limitation of indebtedness. §990. Exchange and sale of stocks, §966. Resolutions, etc. ete. §967. Funded debt. 991. Annual report. $968. Funded and bonded debts. 992. Accounts and loans. §969. Issuance of municipal bonds. 993. Reissue of lost or destroyed §970. Registry of municipal bonds. bonds. §971. Conversion of coupon. 994. Voting on railroad stock. §972. How owner to negotiate bonds. 995. Reports as to town debts. §973. Payment of municipal bonds. 996. Term of reports. §974. Defect in bonds. 997. Publication of report. ‘$975. As to temporary loans. 998. Duplicate reports. §976. Railroad aid bonds. 999. Form of report. §977. Share of new town in debt. 1000. Cancellation of bonds. . §978. Collection of same. 1001. Action against officers. '§979. List of annexed lands, etc. 1002. Same. §980. Money collected. 1003. Limitation of time. §981. Application of last four sec- 1004. Appeals. tions. 1005. Definition of municipal corpo- $982. Towns bonded for New York ration. and Oswego Midland Rail- 1006. Investigations, ete. road. 1007. Suits under Code Civ. Pro. §983. Municipal Taxes. 1008. Prosecution, ete. §984, Taxation. 1009. For funds illegally appropri- §985. Proceeds of tax. ated. §986. Duty of tax collector. 1010. Title to vest in people. §987. Liability of collector, ete. 1011. Disposition of proceeds.” §988. Appointment of R. R. commis- 1012. Same on petition. sioners. 1013. Jurisdiction of Court of §989. Oath and undertaking. Claims. § 965. Limitation of indebtedness.\—No county, city, town or village shall hereafter give any money or property, or loan its money or credit to or in aid of any individual, association or cor- poration, or become directly or indirectly the owner of stock in, or bonds of, any association or corporation; nor shall any such county, city, town or village be allowed to incur any indebtedness except for county, city, town or village purposes. This section shall not prevent such county, city, town or village from making such provision for the aid or support of its poor as may be author- ized by law. No county or city shall be allowed to become in- debted for any purpose or in any manner to an amount which, in- cluding existing indebtedness, shall exceed ten per centum of the assessed valuation of the real estate of such county or city subject to taxation, as it appeared by the assessment-rolls of said county 669 § 965 MUNICIPAL DEBTS. CH. XVIL.. Limitation. or city on the last assessment for State or county taxes prior to the incurring of such indebtedness; and all indebtedness in excess of such limitation, except such as may now exist, shall be abso- lutely void, except as herein otherwise provided. No county or city whose present indebtedness exceeds ten per centum of the as- sessed valuation of its real estate subject to taxation, shall be al- lowed to become indebted in any further amount until such in- debtedness shall be reduced within such limit. This section shall not be construed to prevent the issuing of certificates of indebted- ness or revenue bonds issued in anticipation of the collection of taxes for amounts actually contained, or to be contained in the taxes for the vear when such certificates or revenue bonds are is- sued and payable out of such taxes. Nor shall this section be construed to prevent the issue of bonds to provide for the supply of water; but the term of the bonds is- sued to provide for the supply of water shall not exceed twenty years, and a sinking fund shall be created on the issuing of the said bonds for their redemption, by raising annually a sum which will produce an amount equal to the sum of the principal and in- terest of said bonds at their maturity. All certificates of indebt- edness or revenue bonds issued in anticipation of the collection of taxes, which are not retired within five years after their date of issue, and bonds issued to provide for the supply of water, and any debt hereafter incurred by any portion or part of a city, if there shall be any such debt, shall be included in ascertaining the power of the city to become otherwise indebted. Whenever the bound- aries of any city are the same as those of a county, or when any city shall include within its boundaries more than one county, the power of any county wholly included within such city to be- come indebted shall cease, but the debt of the county heretofore existing shall not, for the purposes of this section, be reckoned as a part of the city debt. The amount hereafter to be raised by tax for county or city purposes, in any county containing a city of over one hundred thousand inhabitants, or any such city of this State, in addition to providing for the principal and interest of existing debt, shall not in the aggregate exceed in any one year two per centum of the assessed valuation of the real and personal estate of such county or city, to be ascertained as prescribed in this section in respect to county or citv debt. Constitution, art. 8, § 10, as am’d to take effect January 1, 1900, Law 1899, pg. 1601. 670 CH. XVII. ; MUNICIPAL DEBTS. § 965. Limitations. Further limitations—No county containing a city of more than one hundred thousand inhabitants, nor any such city shall contract any debt, the amount of which, exclusive.of its outstand- ing debt, shall oneal a sum equal to five per centum of the aggre- gate valuation of the real property within its bounds, as assessed for State and county purposes upon the then last corrected assess- ment-roll, nor shall it contract any such debt if the amount thereof inclusive of its outstanding debts shall exceed a sum equal to ten per centum of such valuation. This section shall not be construed to prevent the issuing of certificates of indebtedness or revenue bonds issued in anticipation of the collection of taxes of amounts. actually contained or td be contained in the taxes for the year when such certificates or revenue bonds are issued and payable out of such taxes. Nor shall this section be construed to prevent the issuing of bonds to provide for the supply of water, but the term of the bonds issued to provide for the supply of water shall not exceed twenty years, and the sinking fund shall be created on the issuing of such bonds for their redemption by raising annually a sum which will produce an amount equal to the amount of the principal of said sum and interest of said bonds at their maturity. This section shall not apply to debts contracted for the purpose: of retiring or paying any existing indebtedness pursuant to the provisions of this chapter. ' Municipal Law, § 2; 2 R. S. 2101. Limitation continued—An issue of town or county obligation shall not be authorized when such issue, with the amounts issued. and outstanding under any previous or other authority of the board, shall exceed ten per centum of the assessed valuation of ‘the real estate of such town or county, as it shall appear on the last assessment-rolls thereof, unless by the assent of a majority of the electors of such town or county, whose credit is proposed to be given, voting on the question at a regular town meeting of such town, or an annual election in such county; but in no case shall the amount of such town or county obligations, issued and outstanding, exceed one-third of such assessed valuation. This section shall not include any case where special authority has been given by the legislature to issue such obligations in excess of the amounts herein authorized. County Law, § 13, as am’d by cHlap. 251, Laws 1893; 1 R. S. 738. 671 § 965 MUNICIPAL DEBTS. Cu. XvIr. Limitations. Limitation of indebtedness of town in Adirondack Park.—No town, including a portion of the Adirondack park, shall hereafter contract any debt or debts which shall exceed the sum of three thousand dollars, except upon the duly verified petition of the owners of at least sixty-five per centum of the taxable real prop- erty therein, as such real property appears on the last preceding completed assessment roll of such town. For the purposes of this act, the consent of the comptroller shall be deemed to be the con- sent of the state. This section shall not apply to debts contracted for the purpose of retiring or paying any existing indebtedness pursuant to law. Town Laws, § 215, added by Laws 1904, chap. 436. This amendment of the constitution is not intended to be retroactive. Rogers v. Smith, 5 Hun, 475. To constitute a city purpose within the meaning of this section the pur- pose must be necessarily for the common good and general welfare of the people of the municipality, sanctioned by its citizens, public in character and authorized by the legislature. Sun Pat. Co. v. Mayer, 152 N. Y. 257; People ex rel. Murphy v. Kelly, 76 N. Y. 475. A municipal corporation cannot give away property or money or loan its money or credit to or in aid of any individual or corporation or become the owner of stock in or bonds of a corporation. Sweet v. Syracuse, 129 N. Y. 316. Any statute authorizing a town to repay to a citizen money which had been expended for a purely private purpose is an unauthorized gratuity and void. Bush v. Supervisors, 13 Misc. 707. Legislatures cannot authorize taxation for the purpose of making a gift or paying gratuities. Matter of Jensen, 28 Misc. 378; Bush v. Supervisors, 159 N. Y. 216. Laws 1892, chap. 664, empowering supervisors to raise by taxation money to pay drafted men who served in the Civil war or paid commutation money is unconstitutional. Bush v. Supervisors, 159 N. Y. 212. The creation of liability of a town for the negligence of highway commis- sioners in its application and results is not a gift of the money or property of the town to or in aid of an individual within the meaning of this section of the constitution. Bidwell v. Town of Murray, 40 Hun, 190. The limitation applies to two cases: (1) a city containing over 100,000 inhabitants, and (2) 2 county within which is a city containing that popu- lation. The power of the city or county is restricted only by the amount of its own debts, and the debts of both cannot be aggregated. Adams v. E. R. S. I. 186 N. Y. 52. Towns and other municipal corporations are organized for governmental purposes and their powers are limited and defined by the statutes under 672 CH. XVII MUNICIPAL DEBTS. §§ 966-968 \ . Resolutions. . which they are constituted. They cannot borrow money unless expressly authorized by statute or necessarily implied. Wells v. Salina, 119 N. Y. 280. Officers of municipal corporations are special agents and persons doing business with them are presumed to know just what their powers to bind \ the corporation are. People ex rel. Childs v, Cartwright, 9 Hun, 159. By this section a town is limited to ten per cent of the assessed valua- tion of the real estate therein, etc. Ghiglione v. Marsh, 23 A. D. 61. § 966. Resolutions authorizing issue of obligations—Every resolution of any such board (of supervisors), authorizing the issue of such obligations, shall specify the form thereof, the place of payment, in annual installments or otherwise, within a period not exceeding thirty years from the date of such obligation, and the rate of interest to be paid thereon, not exceeding the legal rate; and no such obligation shall be sold for less than par. Such resolution shall also contain a provision requiring adequate se- curity to be given by the officer, or board of officers authorized to issue such obligations, for the faithful performance of his or their duty in issuing the same, and the lawful application of the funds arising therefrom, and of the funds which may be raised by tax for the payment thereof, which may come into their hands. County Law, § 14; 1 R. S. 738; see also § 104 ante. § 967. Funded debt.—A funded debt shall not be contracted by a municipal corporation, except for a specific object, expressly stated in the ordinance or resolution proposing it; nor unless such ordinance or resolution shall be passed by a two-third vote of all the members elected to the board of council adopting it, or sub- mitted to, and approved by, the electors of the town or county, or taxpayers of the village or city when required by law. Such ordinance or resolution shall provide for raising annually, by tax, a sum sufficient to pay the interest and the principal as the same shall become due. Municipal Law, § 5; 2 R. S. 2102. Funded debt is defined as meaning all indebtedness evidenced by a bond payable at a time beyond the current fiscal year. People ex rel. Peene v. Carpenter, 31 A. D. 603. § 968. Funded and bonded debts—The bonded indebtedness of a municipal corporation, including interest due or unpaid, or any part thereof, may be paid up or retired by the issue of the 43 673 § 968 MUNICIPAL DEBTS. CH. XVII. Funded and bonded. new substituted bonds for like amounts by the board of super- visors or supervisor, board, council or officers having in charge the payment of such bonds. Such new bonds shall only be issued when the existing bonds can be retired by the substitution of the new bonds therefor, or can be paid up by money realized by the sale of such new bonds. Where such bonded indebtedness shall become due within two vears from the issue of such new bonds, such new bonds may be issued and sold to provide money in advance to pay up such existing bonds when they shall become due. Such new bonds shall contain a recital that they are issued pursuant to this section, which recital shall be conclusive evidence of their validity and of the regularity of the issue; shall be made payable not less than one or more than thirty years from their date; shall bear date and draw interest from the date of the pay- ment of the existing bonds, or the receipt of the money to pay the same, at not exceeding the rate of five per centum per annum, payable quarterly, semi-annually or annually; and an amount equal to not less than two per centum of the whole amount of such new bonds may be payable each year after the issue thereof. Such new bonds shall be sold and negotiated at the best price obtainable, not Jess than their par value; shall be valid and bind- ing on the municipal corporation issuing them; and until payable shall be exempt from taxation for town, county, municipal or state purposes. All bonds and coupons retired or paid shall be immediately canceled. A certificate shall be issued by the officer, board or body issuing such new bonds, stating the amount of existing bonds, and of the new bonds so issued, which shall be forthwith filed in the office of the county clerk. Except as pro- vided in this section, new bonds shall not be issued in pursuance thereof, for bonds of a municipal corporation adjudged invalid by the final judgment of a competent court. A majority of the taxpayers of a town, voting at a general town meeting, or special town meeting duly called, may authorize the issue in pursuance of this section of new bonds for such invalid bonds, and each new bond so issued shall contain substantially the following recital: “The issue of this bond is duly authorized by a vote of the tax- payers of the said town,” which shall be conclusive evidence of such fact. The payment, adjustment or compromise of a part of the bonded indebtedness of a municipal corporation shall not be deemed an admission of the validity or a recognition of any part 674 CH. XVI. MUNICIPAL DEBTS. §§ 969-970 Funded and bonded. of the bonded indebtedness of such municipal corporation not paid, adjusted or compromised. Municipal Law, § 7, as am’d by Laws 1897, chap. 54; Laws 1901, chap. 333. No provision expressly authorizes the appointment of agents or attorneys to discharge the duties that are imposed upon the several governmental offices mentioned in the several statutes above cited. People ex rel. Read y. Town of Smithville, 85 Hun, 114. The refunding act applies to every village, city or county owing such debts and desiring to extend it through an added period of credit. City of Poughkeepsie v. Quintard, 136 N. Y. 275. The constitution does not deprive municipalities of the right to com- promise a claim which they dispute and which might become a charge against the municipality to its full extent. Hill v. Peekskill, §. B. 101 N. Y. 490. The two forms of extension authorized are, lst, an exchange of old for new bonds securing the new credit at the lower rate of interest, and 2d, to meet the emergency of a refusal by holders to make the exchange bond for bond, the issue and sale of new bonds, applying the proceeds to the cancellation of the old ones. ~ City of Poughkeepsie v. Quintard, 136 N. Y. 275. Wher the original bonds are void they do not constitute an indebtedness of the town and the commissioners have no authority to issue new bonds for the purpose of paying or retiring them. Hill v. Peekskill S. B., 26 Hun, 161. This statute is an enabling act for all municipalities. City of Poughkeepsie v. Quintard, 136 N. Y. 275. It does not dispense with additional consents required by special act. People v. Parmerter, 158 N. Y. 385. § 969, Issuance of municipal bonds——Each bond issued by a municipal corporation shall be signed by each officer issuing the same, with the designation of his office; and the interest coupons attached thereto, if any, shall be signed by one of their number. Each such bond shall state the place of payment and, if no coupons are attached thereto, the name of the payee. Municipal Law, § 8; 2 R. 8. 2103. The commissioners to issue the bonds are not town officers and represent the town no further than they could within the statute. : Potter v. Greenwich, 26 Hun, 326; 92 N. Y. 662; Cagwin v. Hancock, 84 N. Y. 532. The power is not limited to the employment of brokers to assist in pro- curing the sale of bonds. Armstrong v. Village of Ft. Edward, 159 N. Y. 315. § 970. Registry of municipal bonds—Each municipal cor- poration shall keep in the office of its clerk suitable books, in 675 § 971 MUNICIPAL DEBTS. CH. XVI, Conversion of bonds. which shall be entered a full description of the amount, rate of interest, class, number, date of issue, pursuant to what law, and maturity of all bonds issued by any of its officers, and, if such statement is not already entered, of all bonds converted from coupon into registered bonds. A bond to which no coupons are attached may be registered, at the request of the payee, in the books so kept in the office of such clerk, and a certificate of such registry shall be indorsed upon the bond by such clerk, and attested by his seal, if he has one. The clerk shall be entitled to a fee of twenty-five cents for each bond so registered. The prin- cipal and interest of a registered municipal bond shall be payable only to the payee, his legal representatives, successors or assigns, and shall be transferable only upon presentation to such clerk, with a written assignment duly acknowledged or approved. The name of the assignee shall be entered upon such bond so trans- ferred and the books so kept in the office of the clerk. It shall be the duty of the clerk or other officer having charge of the oftice where such registry is kept, to transmit a statement of such indebtedness to the clerk of the board of supervisors of. the county in which such office is situated, annually, on or before the first day of November. Municipal Law, § 9; 2 R. 8. 2103. § 971. Conversion of coupon into registered bonds.—When the owner of coupon bonds of a municipal corporation shall pre- sent any such bonds to the officers who issued the same, or their sucessors, With a written request for their conversion into registered bonds, such officer shall cut off and destroy the coupons and stamp, print or write upon each of the bonds a statement, properly dated, of the amount and value of such coupons, and that the interest, at the rate and on the date, as was provided by the coupons, as well as the principal, is to be paid to such owner, his legal representative, successors or assigns, at a place therein stated, which shall be the place stated in the coupons, unless changed with the written consent of the owner; and thercupon such bonds may be registered in the office of the clerk of the municipal corporation. This section shall not apply where provision is otherwise made by law or loeal ordinance, for the conversion or exchange of coupons for registered bonds. Municipal Law, § 10; 2 R. 8S. 2104. 676 Cu. Xvi. MUNICIPAL DEBTS. §§ 972-975 Bonds, ete, § 972. How owner may make bonds non-negotiable—The owner or holder of any corporate or municipal bond or obligation (except such as are designated to circulate as currency, payable to bearer), heretofore or hereafter issued in, and payable in this State, but not registered in pursuance of any state law, may make such bond or obligation or the interest coupon accompanying the same, non-negotiable by subscribing his name to a statement in- dorsed thereon that such bond, obligation or coupon is his property; and thereupon the principal sum therein mentioned is payable only to such owner or holder, or his legal representatives or assigns unless such bond, obligation or coupon be transferred by indorsement in blank, or payable to bearer or order, with the addition of the assignor’s place of residence. Negotiable Instrument Law, § 332. § 973. Payment of municipal bonds—Where the bonds of a municipal corporation have been lawfully issued, and the pay- ment of the principal or interest thereof shall not have been other wise paid or provided for, the same shall be a charge upon such corporation, and shall be levied and assessed, collected and paid the same as other debts and charges. When for any reason any portion of the principal or interest due upon such bonds shall not have been paid, the same shall be assessed, levied and collected at the first assessment and collection of taxes by such corporation after such omission. Municipal Law, § 6; 2 R. 8. 2102. § 974. Defects not invalidating municipal bonds.—When the bonds of a municipal corporation have been issued and sold by the proper authorities, and the time fixed for their maturity shall be for a longer period than provided by the law under which they were issued, a variance of not exceeding sixty days shall not affect their validity. Municipal Law, § 11; 2 R. S. 2104. § 975. Temporary loans.—It is the duty of the town to pro- vide means for the payment of its bonds lawfully issued. In ease of failure to perform this duty the holder of the bonds may maintain an action against the town thereon even though by the act under which they were issued it is made the duty of the board of supervisors of the county to impose and levy a tax to pay the bonds. Such settled and admitted obligations of the 677 §§ 976-978 MUNICIPAL DEBTS. Cll. Xvi. Consents, etc. town do not require the same to be audited and allowed by the board of town auditors, and the holder cannot resort to a manda- mus against the board of supervisors. Laws 1866, chap. 695, § 1; R. 8. 2112. § 976. Taxpayers’ consent to be filed—The original written consent duly acknowledged or proved of the taxpayers to the loaning of money on the’ faith and credit of any town or city for the issuing of bonds of such town or city to aid in the construction of any railroad in this State, shall be recorded and filed in the office of the clerk of the county in which such towns or cities may be situated, and a copy thereof, duly certified by the said county elerk, shall be filed in the office of the clerk of the town or city wherein the respective property affected thereby is situated, any law rquiring a different filing to the contrary notwithstanding. Laws 1880, chap. 695, § 1; 2 R. S. 2112. § 977. Share of new town in debt.—Whenever any board of supervisors shall form a new town within its respective county, from parts of other towns, or town which shall have bonded to aid in the construction of any railroad under any act authorizing the same, and such bonds, or any part thereof, shall remain un- paid, or when any board of supervisors shall change the line of any town which shall have bonded to aid in the construction of any railroad in this State, and such bonds, or any part thereof, shall remain unpaid, the new town so formed and the part or parts taken from a town and added to another town shall pay a proportionate share of such bonds as shall remain unpaid, which share shall be ascertained from the assessed valuation of such town or towns as contained in the last equalized valuation of the assessment-roll, made prior to the formation of such town or the change of any such town line. Laws 1880, chap. 336, § 1; 2 R. 8. 2112. § 978. Collection of same.—It shall be the duty of the rail- road commissioners of the town, any part of whose territory shall have been detached as aforesaid, to render a true statement to the board of supervisors, as now required by the General Railroad .\ct, of the amount necessary to pay the proportionate share be- longing to the territory detached from their town, which may be then coming due, and the board of supervisors shall add such proportionate share to the sums to be collected from the town so 678 CH. XVII. MUNICIPAL DEBTS. §§ 979-982 Bonds, etc. formed, or to the part or parts which shall have been detached from a town and added to another town, to be collected as pre- scribed by law. Laws 1880, chap. 336, § 2. § 979. List of annexed lands and inhabitants—The assessors of the town or towns to which shall have been added a part of another town shall yearly, until such bonds be paid, make a separate and distinct list of the taxable inhabiants and lands contained in the territory so annexed in the assessment-roll of the said town, in all respects similar in form and manner to the assessment-roll as now made. Such list shall be designated in such roll “ List of annexed lands and inhabitants.” Laws 1880, chap. 336, § 3. § 980. Moneys collected, how applied—Such proportionate share of moneys collected as provided in the second section of this act shall be paid by the supervisor of the town wherein collected to the railroad commissioners of the town or towns from which such territory shall have been detached, and such commissioners shall use such moneys for the payment of the bonds issued in the same manner they are required to use the moneys raised in their own town. Laws 1880, chap. 336, § 4. § 981. Application of last four sections—The provisions of this act shall apply to all cases where a new town shall have been formed, or the line of any town shall have been changed by tne board of supervisors of any county since the first day of January, eighteen hundred and seventy-nine, where no proceedings have been taken under chapter five hundred and ninety-seven of the laws of eighteen hundred and seventy. Laws 1880, chap. 336, § 5. § 982. Towns bonded for New York and Oswego Midland rail- road.—A]l real property within the corporate limits of any town assessed or liable to be assessed upon the assessment-roll of such town at’ the time of issuing bonds by said town pursuant to this act (chap. 398, Laws 1866), and all acts amendatory thereof, shall continue to be assessed and assessable for all purposes what- soever in said town until said bonds, or any renewals thereof, are fully paid; and if the owner of such real property does not reside within said town, then such real property shall be assessed 679 § 983 MUNICIPAL DEBTS. Cu. xvu. Municipal taxes. as non-resident land or to any occupant of said real property actu- ally residing within said town. Laws 1866, chap. 398, § 25, as am’d by chap. 21, Laws 1883. In a case in Oneida county where lands situated in the town of Vienna (which is so bonded) were assessed in the town of Vienna upon the lands situated therein, although the owner resided in the town of Verona, it was held to be properly taxable in Vienna for the lands situated in Vienna, and that the law relating to taxation, requiring lands divided by a town line to be assessed to the owner in the town where he resided, did not apply. Casterton v. Town of Vienna, 78 St. Rep. 868. § 983. Municipal taxes of railroads payable to the county treasurer.—If a town, village or city has outstanding unpaid bonds, issued or substituted for bonds issued, to aid in the construction of a railroad therein, so much of all taxes as shall be necessary to take up such bonds, except school districts and highway taxes, collected on the assessed valuation of such railroad in such municipal corporation, shall be paid over to the treasurer of the county in which the municipal corporation is located. Such treasurer shall purchase with such moneys of any town, village or city, such bonds, when they can be purchased at or below par, and shall immediately cancel them in the presence of the county judge. If such bonds cannot be purchased at or below par, such treasurer shal] invest such moneys in the bonds of the United States, of the State of New York, or of any town or village or city of such State, issued pursuant to law; and shall hold such bonds as a sinking fund for the redemption and payment of such outstanding railroad aid bonds. If a county treasurer shall un- reasonably neglect to comply with this section, any taxpayer of the town, village or city having so issued its bonds may apply to the county judge of the county in which such municipal corpora- tion is situated, for an order compelling such treasurer to execute the provisions of this section. Upon application of the town board of any town, the board of supervisors of the county in which said town is situated may authorize payment by the county treasurer of all moneys thus paid to him in any year by the railroads mentioned in this section, to the supervisor of such town, for its use and benefit; to be applied either to the purchase of outstanding railroad aid bonds or the payment of interest thereon, and any payment heretofore made in good faith by the treasurer of any county to any town or to the supervisor thereof, of the taxes received, in any year by such treasurer, from railroad cor- porations in that town is hereby validated. The county treasurer &80 CH. XVII. MUNICIPAL DEBTS. § 985 Taxes. of any county in which one or more towns therein shall have issued bonds for railroad purposes, shall when directed by the board of supervisors or county judge of the county, execute and file in the office of the clerk of the county an undertaking with not less than two sureties, approved by such board or judge, to the effect that he will faithfully perform his duties pursuant to’ this section. The annual report of a county treasurer shall fully state, under the head of “railroad sinking fund” the name and character of all such investments made by him or his predecessors, and the condition of such fund. General Municipal Law, § 12, as am’d by Laws 1903, chap. 515. An action as for money had and received is maintainable on behalf of the town against the county to recover the money so misappropriated. Strough v. Supervisors, 119 N. Y. 212. Such a cause of action arises when the county treasurer appropriates the money to the payment of county obligations. Kilbourne v. Supervisors, 137 N. Y. 170. A supervisor of a town has authority to maintain an action against a person who by his wrongful and fraudulent conduct has created a debt which the town will be compelled to pay. Mitchell v. Strough, 35 Hun, 86. A town can enforce through its supervisors by action or by a town tax- payer on its behalf the application by its county of the taxes collected from a railroad in the town to the satisfaction of the bonds issued by the town in aid of the railroad. Ackerman v. Supervisors, etc., 72 Hun, 616. A cause of action arises when the misappropriation is made. Pierson vy. Wayne County, 87 Hun, 605. The action is applicable to any municipality having bonds outstanding issued under any statute in aid of the construction of any railroad within its bounds. Clark v. Sheldon, 134 N. Y. 333; Wood v. Supervisors, 136 N. Y. 403. The railroad taxes are applicable to bonds which have been issued for the construction of a railroad where such original bonds have fallen due. Matter of Van Tassell, 123 N. Y. 661. The act applies to the new renewal bonds. Barnum ‘v. Supervisors, 62 Hun, 190; affirmed 137 N. Y. 179. When the assent of the taxpayer of a town to issue the bonds in aid of the railroad company is once manifested in the way prescribed by the legislature it is irrevocable. : People v. Henshaw, 61 Barb. 409. If a sufficient number of taxpayers revoke their consent with the requisite formality before it is agreed upon, a subsequent issue of bonds is illegal. Springport v. Teutonia S. B., 84 N. Y. 403. The authorities of towns, villages, cities and counties have no right to divert or appropriate these taxes for other purposes. Clark v. Sheldon, 106 N. Y. 104. 681 § 983 MUNICIPAL DEBTS. Cu. XV. Taxes, ete. The act requires the treasurer to invest the moneys collected from railroads within the bonded towns and to thus form a sinking fund for the redemption of the bonds. Wood v. Madison County, 136 N. Y. 403; Spaulding v. Arnold, 125 N. Y, 194; Clark vy. Sheldon, 106 N. Y. 104. The sinking fund provided for in the act up to the time that the bonds mature and become due and payable constitutes a fund which the town has the absolute right to have applied in the payment of the bonds without re- gard to the stock. Crowninshield vy, Supervisors of Cayuga County, 124 N. Y. 583. It is the duty of the company to apply the moneys received from the taxa- tion of the railroad property to the formation of a sinking fund to pay off the same. Barnum v. Supervisors, ete., 62 Hun, 190;. affirmed 137 N. Y. 179. The supervisors have no jurisdiction over the fund. Clark v. Sheldon, 134 N. Y. 333. The action is properly brought by the supervisor ‘of the town in his name as its representative. Strough v. Supervisor, ete., 119 N. Y. 212. A town by bonding itself and causing a railroad to be built creates a new and additional property which becomes the subject of taxation. Crowninshield v. Supervisors, ete., 124 N. Y. 583. All taxes collected from railroad property within such towns are tied up for future use and current expenses, including the current interest on the bonds as the same fall due, have to be provided for by taxation on other property. Wood \. Supervisors, etc., 136 N. Y. 403. All taxes except school and road taxes imposed upon the railroads under the act of 1869 are required to be paid ovet to the county treasurer, and this obviously means all the taxes of every description, including town, village, city, county and state taxes, except school and road taxes. Clark v. Sheldon, 106 N. Y. 104; Kilbourne v. Supervisors, ‘etc., 137 N. Y. 170. The town through its officers or its town meeting cannot change the direction of the fund. Clark v. Sheldon, 184 N. Y. 333. The fund in the hands of the treasurer is a trust fund upon which the law has impressed a distinct purpose, and any action that diverts it from that purpose is illegal. Strough \. Supervisors, 119 N. Y. 219; Crowninshield v. Supervisors, 124 N. Y. 583. A village has no power to issue its bonds in aid of a railroad except on a strict compliance with the terms of the statute. Culver v. Ft. Edward, 8 Hun, 340. Since the adoption by the people of the amendment to the state constitu- tion no town can loan its money or credit in aid of any corporation or be- come the owner of stock in any corporation or incur any indebtedness except for town purposes. Faulkner \.. B. & J. R. R. Co., 69 N. Y. 491. The right to a bona fide purchaser of town bonds cannot be affected by the repeal of the law under which they were issued. Marsh y. Little Valley. 64 N. Y, 112. 682 CH. XVIL MUNICIPAL DEBTS. 8§ 984-987 Taxation. § 984, Taxation.—.Al] laws and parts of laws in so far as they exempt the property, real or personal, of the New York and Os- wego Midland railroad corporation from taxation are hereby repealed, and the real and personal property of the said corpora- tion is hereby made subject to State, county, town and municipal - taxation. Laws 1874, chap. 296; § 1. § 985. Proceeds of tax to be paid to commissioners of towns.— All moneys to be collected upon the real and personal property of the said corporation and upon said real property now or hereafter used or held, or which may hereafter be used or held by any receiver or successor of said corporation for county taxes in any of the towns or municipalities by which bonds have been issued in _ aid of the construction of the New York and Oswego Midland railroad, are hereby appropriated to said towns or municipalities respectively, and shall be paid over to the commissioners of such towns or municipalities appointed pursuant to an act entitled “An act to facilitate the construction of the New York and ‘Oswego Midland railroad, and to authorize towns to subscribe to the capital stock thereof, passed April 5, 1866,” or any act supplemental thereto or amendatory thereof, and the said moneys shall-be by said commissioners expended for and applied to the payment of the interest on said bonds, or to the principal thereof. Laws 1874, chap. 296, § 2. § 986. Duty of tax collector—It shall be the duty of the collector of taxes of each such town or municipality to pay over to the said commissioners of his town or municipality, the amounts of the county tax collected by him from the said corpora- tion or the real and personal property thereof, within five days from the time the same is collected; and the said commissioners shall give to the said collectors a receipt for the amount of county taxes so received, which said receipts shall be returned to the treasurer of the county in which the said collector shall reside. Laws 1874, chap. 296, § 3. § 987. Liability of collector and sureties.—Collectors of taxes and the sureties on their official bonds shall be liable for any neglect or failure to pay over to the said commissioners the amounts, or any part thereof, by the provisions of this act directed tobe paid by such collectors of taxes to the said commissioners. Laws 1874, chap. 286, § 4. , 685 §§ 988-990 MUNICIPAL DEBTS. CH. XV. Railroad commissioners. § 988. Appointment of railroad commissioners——The county judge of any county within which is a municipal corporation having or being entitled to have railroad commissioners, when this chapter shall take effect, and in which the duties imposed upon such commissioners are not fully performed, shall continue to appoint and commission, upon the application of twenty free- holders within such corporation, three persons, who shall be free- holders and resident taxpayers therein, commissioners for the purpose of performing the duties and completing the business required of them pursuant to this chapter or any law. Such commissioners shall hold their office for five years, and until others are appointed by the county judge, unless their duties shall be sooner performed, or the office shall be abolished, who shall also, in like manner, fill any vacancies that may exist therein. Such commissioners shall each receive the sum of three dollars per day for each day actually engaged in the discharge of their duties, and the necessary disbursements to be audited and paid by the usual auditing and disbursing officers of such municipal corpora- tion. A majority of such commissioners, at a meeting of which all have notice, shall constitute a quorum. Municipal Law, § 14; 2 R. S. 2105. § 989. Oath and undertaking of commissioners.—Before en- tering upon their duties such commissioners shall take the constitutional oath of office, and make and file with the county clerk of their county their joint and several undertaking, with two or more sureties to be approved by the county judge of their county, to the effect that they will faithfully discharge their duties as such commissioners, and truly keep, pay over and aceount for all moneys belonging to such corporation coming into their hands. Municipal Law, § 15; 2 R. S. 2105. § 990. Exchange or sale of railroad stock and bonds.—The commissioners or officers of a municipal corporation, having the lawful charge and control of any railroad stock or bonds, for or in payment of which the bonds of such municipal corporation have been lawfully issued in aid of such railroad corporation, may exchange the stock or bonds of such railroad corporation for and in payment of such bonds, or the new substituted bonds of such municipal corporation, when such exchange can be made for not less than the par value of the stocks or bonds so held by 684 CH. XVII. MUNICIPAL DEBTS. § 991 Railroads. them. If they cannot make such exchange they may sell sucn stocks or bonds at not less than par; but they may, on the appli- cation and with the approval of the governing board of the municipal corporation owning such stock and bonds, exchange, sell or dispose of such stock or bonds, at the best price and upon the best terms obtainable, for the municipal corporation they represent, and shall execute to the purchaser the necessary trans- fers therefor. All moneys received for any stock or bonds shall only be applied to the payment and extinguishment of the bonds of the municipal corporation, lawfully issued in aid of any such railroad, or substituted therefor; except that if the bonds so issued or substituted have all been paid, or the moneys so realized shall be more than sufficient to pay them in full, and all costs and expenses of the sale, such proceeds or balance thereof shall be paid by the officers making the sale, to the supervisor of the town, or the treasurer of the municipal corporation, and applied to such lawful uses as the governing board of the municipal cor- poration, entitled to the same, may direct. The provisions of this section shall apply to all such commissioners or officers of a municipal corporation elected or appointed or acting under the provisions of any special act, and the authority hereby conferred shall not be limited by the provisions of any such special act. Municipal Law, § 16; 2 R. S. 2105; see Municipalities, Laws 1880, chap. 336. § 991. Amnual report of commissioners and payment of bonds. —The commissioners of a municipal corporation, having in charge the moneys received and collected, and who are responsible for the payment of the interest of the bonds lawfully issued by such municipal corporation, in aid of railroads, shall annually report to the governing board of the municipal corporation, the total amount of the municipal indebtedness of the municipal corpora- tion they represent, upon such bonds or such new bonds substi- tuted therefor, the date of the bonds and when payable, the rate of interest thereon, the acts under which they were issued, the amount of principal and interest that will become due thereon before the next annual tax levy and collection of taxes for the next succeeding year, and the amount in their hands applicable to the payment of the principal or interest thereon. Each year such governing board shall levy and collect of the municipal corpora- tion sufficient money to pay such principal and interest, as the same shall become due and payable. When collected, such 685 §§ 992-993 MUNICIPAL DEBTS. CH. XVIL Commissioners. moneys, with the unpaid sums on hand, shall be forthwith paid over to such commissioners, and applied by them to the purposes for which collected or held. When paid, such bonds shall be presented by such commissioners to the governing board of the municipal corporation, at least five davs before the annual town meeting, village or city election, or meeting of the board of supervisors, next thereafter held, who shall cancel the same, and make and file a record thereof in the clerk’s office of the munici- pal corporation, whose bonds were so paid or canceled. Municipal Law, § 17; 2 R. S. 2106. See § 1673, post. § 992. Accounts and loans by commissioners;—Such commis- sioners shall present to the auditing board of the municipal corporation they represent, at each annual meeting of such board, a written statement or report, showing all their receipts and expenditures, with vouchers. They shall also loan on proper security or collaterals, or deposit in some solvent bank, or banking institutions, at the best rate of interest they can obtain, or invest in the bonds of the municipal corporation they represent, or in bonds of the State, or of any town, village, city or county therein, issued pursuant to law, or in the bonds of the United States, all moneys that shall come into their hands by virtue of their office, and not needed for current liabilities; and all earnings, profits or interest accruing from such loans, deposits or investments shall be credited to the municipal corporation they represent, and ac- counted for in their annual settlement with the governing board thereof. Municipal Law, § 18; 2 R. 8. 2106. § 993, Reissue of lost or destroyed bonds——When any bonds lawfully issued by a municipal corporation in aid of any railroad, or in substitution for bonds so issued, p26 ies aye ee aga ks See acd ae $ Bonds issued by the county of................0...00 cee ae the...... day: Ofns.ees ase ie WOO sont: LUG in srecaiece Wahaiole sud Mie with interest at....per cent, payable........ § MDD was sess ore $ Cash on hand and deposited in......... banks. cos mes saasen $ $ $ In my opinion all of said investments are good. § 1000. Cancellation of bonds—All such bonds and coupons thereof paid, shall be cancelled by the town board of the town, at a meeting thereof to be held for that purpose, within ten days previous to the annual town meeting; and a record thereof shall 688 CH. XVII. MUNICIPAL DEBTS. §§ 1001-1003 Bonds, etc. be filed, signed by the board, in the office of the clerk of the town. Town Law, § 214; 3 R. S. 3240. For report to clerk of board of supervisors, see § 52, County Law; see § 476 ante. = § 1001. Actions against officers, ete—Any bona fide purchaser and holder of any bonds or other obligations for the payment of money payable to bearer and transferable by delivery, and any such purchaser and holder of any interest-bearing coupon or obligation originally attached to such bonds, which said bonds or coupon shall have been issued or put in circulation by means of the misfeasance, malfeasance or negligence of any public officer, of any of the civil or municipal divisions of this State, whose right of recovery or cause of action upon any such bond or coupon has been, or shall be, determined by the judgment of a court of competent jurisdiction in any suit or action, or who has been or shall be a privy to such suit or action, may within three years after the determination of said right of recovery and cause of action begin an action against such officer, and recover all dam- ages which said purchaser, holder or privy shall have suffered because of the misfeasance, malfeasance or negligence of such public officer. Laws 1895, chap. 792, § 1; 2 R. S. 2110. § 1002. Same, by municipal corporation—Any municipal cor- poration within this State, or any civil division of the State, which has been or shall be compelled to pay any negotiable bond, or any coupon originally attached to such bond, by the judgment of a court of competent jurisdiction, because of the misfeasance, malfeasance or negligence of any public officer or agent of such municipal corporation or civil division, may within three years from the time when such payment shall have been compelled as aforesaid, begin an action against any such officer in any court of competent jurisdiction and recover the amount so paid with inter- est from the time of such payment. Laws 1895, chap. 792, § 2. § 1003. Limitation of time—No limitation of the time for commencing an action shall affect any of the actions hereinbefore mentioned, except as herein provided, and in such action an order of arrest and an execution against the person of the defendant may be issued in the manner and form provided by the Code of 44 689 § 1004 MUNICIPAL DEBTS. CH. xvu. Appeals. Civil Procedure against a person who shall have wrongfully mis- appropriated money held by him in a fiduciary capacity. Laws 1895, chap. 792, § 3. § 1004. Appeals, etc—In any suit or action upon any coupon or coupons hereinbefore mentioned, or upon any bonds hereinbe- fore mentioned, or to recover any damages hereinbefore men- tioned, any party to such action shall have and is hereby granted a right to appeal to the general term or appellate division of the Supreme Court from the judgment of any trial court, or to the court of appeals from any judgment of the general term or of the appellate division of the Supreme Court, although the amount in controversy in such action has been or may be less than five hundred dollars. Appeals from any inferior court to any appel- late court, including an appeal to the Court of Appeals, although the amount in controversy may be less than five hundred dollars, from any judgment in any suit or action to recover against any municipal corporation or civil division of this State upon any negotiable bonds or upon any coupon originally attached thereto, issued or put in circulation by the agents or officers of such municipal corporations or civil division of this State, may be taken by any person who has been or shall be bound as a privy by such judgment within sixty days after such privy shall have been served by any of the parties to such civil action, with a copy of the said judgment and with a written notice of the entry thereof, and said appeal may be taken in the name of such party without entering an order of substitution as such party by said person so bound as a privy, upon his giving the security and serving the notices of appeal prescribed by the Code of Civil Procedure concerning an appeal by a party to such an action, and also upon giving to the party in whose name such an appeal is taken an undertaking with two sufficient sureties conditioned in the penal sum of five hundred dollars, to save such party to such action in whose name such appeal shall be taken harmless of and from all costs and disbursements which may be recovered against him upon such appeal, which said undertaking shall be approved as to its form and as to the sufficiency of the sureties thereon by justices of the Supreme Court. Said appeal, when so taken by said privy, shall be conducted and determined in the same manner as if taken by said party of the said action, except as herein otherwise provided. Laws 1895, chap. 192, § 4. 690 Cu. XVII. MUNICIPAL DEBTS, §$§ 1005-1006 Investigations. § 1005. Definition of municipal corporation.—The term “ mu- nicipal corporation,” used in this chapter, includes only a county, town, city and village, and the term “ governing board ” includes the board of supervisors of a county, the town board of a town, the common council of a city and the board of trustees of a village. Municipal Law, § 1; 2 R. 8. 2100. Municipal corporation is also defined in the General Corporation Laws as follows: ‘A municipal corporation includes a county, town, school district, village and city, and any other territorial division of the state established by law with powers of local government.” ‘ Gen. Corp. Laws, § 2. § 1006. Investigation of expenditures of towns and villages.— -If twenty-five freeholders in any town or village shall present to a justice of the Supreme Court of the judicial district in which such town or village is situated, an affidavit, stating that they are freeholders and have paid taxes on real property within such town or village within one year, that they have reason to believe that the moneys of such town or village are being unlawfully or cor- ruptly expended, and the grounds of their belief, such justice, upon ten days’ notice to the supervisor, and the officers of the town disbursing the funds to which such moneys belong, or the trustees and treasurer of the village, shall make a summary in- vestigation into the financial affairs of such town or village, and the accounts of such officers, and, in his discretion, may appoint experts to make such investigation, and may cause thé result thereof to be published in such manner as he may deem proper. The cost incurred in such investigation shall be taxed by the justice, and paid, upon his order, by the officers whose expendi- tures are investigated, if the facts in such affidavit be substantially proved, and otherwise, by the freeholders making such affidavit. If such justice shall be satisfied that any of the moneys of such town or village are being unlawfully or corruptly expended, or are being appropriated for purposes to which they are not prop- erly applicable, or are improvidently squandered or wasted, he shall forthwith grant an order restraining such unlawful or corrupt expenditure, or such other improper use of such moneys. “Municipal Law, § 3; 2 R. 8. 2101. . An appeal lies to the Appellate Division from an order of the judge re- straining the payment of portions of a bill of the town board of audits and charging the cost upon the members of the board and others whose accounts were examined. Matter of Hempstead, 32 A. D. 6. 691 § 1007 MUNICIPAL DEBTS. CH. Xvi. Actions. The adjudication of a board of audit proceeding regularly within its juris- diction, establishing a claim against a town, although the allowance may be excessive or although it may err in its conclusions upon the facts, does not constitute waste or injury to the property of the town within this act. N. Y. C. R. Co. v. Main, 54 St. Rep. 384. In summary proceedings under the statute for the investigation of the finance affairs of a village, it is not proper to appoint one of the complain- ants as an expert to make the investigation at least without the consent of all parties, Matter of Plattsburgh, 157 N. Y. 78. A taxpayer cannot maintain the action where it is shown that the officer of the municipality acted in good faith and with no intent or purpose to in- jure or defraud a taxpayer unless the act complained of was beyond his authority and wholly illegal and void. N. Y. C. R. Co. v. Main, 54 St. Rep. 384. Under Chapter 307 of the Laws of 1879 providing for summary investiga- tion of unlawful and corrupt expenditures of village officers, a justice has no power to investigate or correct evils resulting from mere error in judgment and foolish expenditures, but only where there has been either an unlawful or corrupt expenditure. Matter of Syracuse, 20 Abb. N. C. 131. The Court of Appeals may review an order made by the justice of the Supreme Court and affirmed by the Appellate Division as a final order in the special proceeding. Matter of Plattsburgh, 157 N. Y. 78. The special proceedings herein are within the meaning of Sections 3383 and 3334 of the Code of Civil Procedure. Matter of Hempstead, 32 App. Div. 6. § 1007. Suits under the Code of Civil Procedure.—An action to obtain a judgment, preventing waste of or injury to the estate, funds or other property of a county, town, city or incorporated village of the State, may be maintained against any officer thereof, or any agent, commissioner or other person acting in its behalf, by a citizen resident therein, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax therein. This section does not affect any right of action in favor of a county, city, town or incorporated village, or any public officer. Code Civ. Pro., §1925. An action in equity brought by a taxpayer to have bonds cancelled should be brought promptly and lateness may defeat the action. Alvord v. Syracuse Bk., 98 N. Y. 699; T. of Mertz v. Cook, 18 N. Y. 510. An actidn by a taxpayer to restrain the governing body from official action within its power and discretion without any charge of fraud, collusion, cor- ruption or bad faith cannot be maintained, although it is alleged that such intended action is unwise and without due regard to economy. Talcott v. Buffalo. 125 N. Y. 288; Govers v. Bd. Sup. W. Co., 171 N. Y. 408. 692 CH. XVII. MUNICIPAL DEBTS. § 1008 Actions. A taxpayer’s action will be only when the acts complained of are without the power of the officers to do or when their action is corrupt, fraudulent or in bad faith. Any other construction of the statute would subject the dis- cretionary power of the officers to review of the courts at a suit by taxpayer. Talcott v. Buffalo, 125 N. Y¥. 288; Green v. Knox, 76 N. Y. If the mayor refuses +0 appoint under civil service rule or makes errone- ous appointment mandamus is the proper remedy and a taxpayer’s action to enjoin payment to a person improperly holding office is not proper remedy. Chittenden v. Wurster, 152 N. Y. 345. § 1008. Prosecution of officials for illegal acts, ete—All offi- cers, agents, commissioners and other persons acting, or who have acted, for and on behalf of any county, town, village or municipal corporation in this State, and each and every one of them, may be prosecuted, and an action or actions may be main- tained against them to prevent any illegal official act on the part of any such officers, agents, commissioners or other persons, or to pre- vent waste or injury to, or to restore and make good, any property, funds or estate of such county, town, village or municipal corpora- tion by any person or corporation whose assessment, or by any num- ber of persons or corporations, jointly, the sum of whose assess- ments shall amount to one thousand dollars, and who shall be liable to pay taxes on 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 any assessment or assessments of the above-named amount within one year previous to the commencement of any such action or actions. Such person or persons, corporation or corporations upon the commencement uf 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 pen- alty as the justice or judge approving the same’shall direct, but not less than two hundred and fifty dollars, and to be executed by any two of the plaintiffs, if there be more than one party plaintiff, providing said two parties plaintiff shall severally justify in the sum of five thousand dollars. Said bond shall be approved by said justice or judge and be conditioned to pay all costs that may be awarded the defendant in such action if the court shall finally determine the same in favor of defendant. The court shall require, when the plaintiffs shall not justify as above mentioned, and in any case may require two more suf- ficient sureties to execute the bond above provided for. Such 693 § 1008 MUNICIPAL DEBTS. Cu. XVII. Actions. 1 bond shall be filed in the office of the county clerk of the county in which the action is brought, and a copy shall be served with the summons in such action. If an injunction is obtained as herein provided for, the same bond may also provide for the payment of the damages arising therefrom to the party entitled to the money, the auditing, allowing, or paying of which was enjoined, if the court shall finally determine that the plaintiff is not entitled to such injunction. In case the waste or injury complained of consist in any board, officer or agent in any county, town, village or municipal corporation, by collusion or otherwise, contracting, auditing, allowing or paying, or conniving at the contracting, audit, allowance or payment of anv fraudulent, illegal, unjust or inequitable claims, demands or expenses, or any item or part thereof against or by such county, town, village or municipal corporation, or by permitting a judgment or judgments to be recovered against such county, town, village or municipal corporation, or against himself in his official capacity, either bv default or without interposition and proper presentation of any existing legal or equitable defenses, or by any such officer or agent, retaining or failing to pay over to the proper authorities any funds or property of any county, town, village or municipal cor- poration, after he shall have ceased to be such officer or agent, the court may, in its discretion, prohibit the payment or collection of any such claims, demands, expenses or judgments, in whole or in part, and shall enforce the restitution and recovery thereof, if heretofore or hereafter paid, collected or retained by the person or party heretofore or hereafter receiving or retaining the same, and also may, in its discretion, adjudge and declare the colluding or defaulting official personally responsible therefor, and out of his property, and that of his bondsmen, if any, provide for the collection or repayment thereof, so.as to indemnify and save lharmless the said county, town, village or municipal corporation from a part or the whole thereof; and in case of a judgment, the court may, in its discretion, vacate, set aside and open said judgment, with leave and direction for the defendant therein to interpose and enforce any existing legal or equitable defense therein, under the direction of such person as the court may, in its judgment or order, designate and appoint. All books of minutes, entry or account, and the books, bills, vouchers, checks, contracts or other papers connected with or used or filed in the office of, or with any officer, board or commission acting for or on 69+ CH. xvi. MUNICIPAL DEBTS. § 1009 Actions. behalf of any county, town, village or municipal corporation in this State are hereby declared to be public records, and shall be open, subject to reasonable regulations to be prescribed by the officer having the custody thereof, to the inspection of any tax- payer. This section shall not be so construed as to take away any right of action from any county, town, village or municipal cor- poration, or from any public officer, but any right of action now existing, or which may hereafter exist, in favor of any county, town, village or municipal corporation, or in favor of any officer thereof, may be enforced by action or otherwise by the persons hereinbefore authorized to prosecute and maintain actions; and whenever by the provisions of this section an action may be prosecuted or maintained against any officer or other person, his bondsmen, if any, may be joined in such action or proceeding and their liabilities as such enforced by the proper judgment or direc- tion of the court; but any recovery under the provisions of this act shall be for the benefit of and shall be paid to the officer entitled by law to hold and disburse the public moneys of such county, town, village or municipal corporation, and shall, to the amount thereof, be credited the defendant in determining his liability in the action by the county, town, village or municipal corporation or public officer. The provisions of this act shall apply as well to those cases in which the body, board, officer, agent, commissioner or other person above named has not, as to those in which it or he has jurisdiction over the subject-matter of its action. Laws 1881, chap. 521, as am’d by chap. 301, Laws 1892; 3 R. S. 3157, Decisions: Warren v. Baldwin, 105 N. Y. 534; Talcott v. Buffalo, 125 N. Y. 280; Sweet v. Syracuse, 129 N. Y. 316; Bayers v. O’Brien, 153 N. Y. 362. § 1009. Actions for funds, etc., illegally appropriated —Where any money, funds, credits or other property held or owned * * * officially or otherwise, for or in behalf of a govern- mental or other public interest, by a domestic, municipal or other public corporation, or by a board, officer, custodian, agency or agent of the State, or of a city, county or town * * * has been or is hereafter, without right, obtained, received, converted or disposed of, an action to recover the same, or to recover dam- ages or other compensation for so obtaining, receiving, paying, converting or disposing of the same or both, may be maintained 695 §§ 1010-1012 MUNICIPAL DEBTS. CH. xvIt. Actions. by the people of the State in any court of the State, having jurisdiction thereof. * * * Code of Civ. Pro., § 1969. § 1010. Title to, vests in the people—Upon the commence- ment by the people of the State of any action, suit or other judicial proceeding, as prescribed in this article, the entire cause of action, including the title to the money, funds, credits or other property, with respect to which the suit or action is brought, and to the damages or other compensation recoverable for the obtain- ing, receipt, payment, conversion or disposition thereof, if not previously so vested, is transferred to and becomes absolutely vested in the people of the State. Code Civ. Pro., § 1972. § 1011. Ultimate disposition of proceeds of action in court of the State—Any court of the State, in which an action is brought by the people, as prescribed in this article, may by the final judgment therein, or by a subsequent order, direct that any money, funds, damages, credits or other property, recovered by, or awarded to, the plaintiff therein, which, if that action had not been brought, would not have vested in the people, be disposed of, as justice requires, in such manner as to reinstate the lawful custody thereof, or to apply the same, or .the proceeds thereof, to the objects and purposes for which they were authorized to be raised or procured; after paying into the State treasury, out of the proceeds of the recovery, all expenses incurred by the people in the action. Code Civ. Pro., § 1974. § 1012. Upon petition of corporation, etc, aggrieved—Any corporation, board, officer, custodian, agency or agent, may, in behalf of any city, county, town, village or other division, subdivision, department or portion of the state, which was not a party to an action, brought as prescribed in this article, and which claims to be entitled to the custody or disposition of any of the money, funds, damages, credits or other property, recovered by or awarded to the plaintiff, by the final judgment in the action, or any of the proceeds thereof, and not disposed of as prescribed in the last section, present, at any time after the actual collection of the money, and its payment into the State treasury, or the actual receipt of the property by the people, to the Supreme 696 CH. XVII. MUNICIPAL DEBTS. § 1013 Actions. Court, at a special term thereof held in the county of Albany, a verified petition, setting forth the facts, and praying for the relief to which he or it is entitled. Notice of the application and a copy of the petition must be served upon the attorney-general. Upon the hearing the court may make such a final order, as jus- tice requires, for the disposition of the money or other property, as prescribed in the last section. Code Civ. Pro., § 1975. § 1018. Jurisdiction of Court of Claims.—Sxrction 1. Any county of this state, containing one or more towns, villages or cities which have heretofore issued bonds to aid in the construc- tion of any railroad passing through such towns, cities or villages, may present to the Court of Claims a claim for the amount of state taxes collected from or paid by any such railroad within the several towns, villages or cities of such county which were so bonded to aid in the construction of any such railroad, since the eighteenth day of May, eighteen hundred and sixty-nine, and which said taxes were paid by the county treasurer of such county to the state treasurer. Jurisdiction is hereby conferred upon the Court of Claims to hear, audit and determine such claims and to make awards and render judgments therefor against the State and in favor of such claimants, without interest thereon. § 2. The amount which shall be awarded to any county as provided in section one of this act, shall be paid to the county treasurer of such county; and such county treasurer shall invest and apply the same in the manner and for the purposes provided by section four of chapter nine hundred and seven of the laws of eighteen hundred and sixty-nine, entitled “An act to amend an act entitled ‘An act to authorize the formation of railroad com- panies and to regulate the same,’ passed April second, eighteen hundred and fifty, so as to permit municipal corporations to aid in the construction of such railroads,” and the acts amendatory thereof ; except that in case such county shall have heretofore paid to any such town, village or city, such state taxes or any portion thereof, or in case such county treasurer has heretofore set aside such state taxes or any portion thereof, for the benefit of such town, village or city, in the manner provided by said section four of chapter nine hundred and seven of the laws of eighteen hundred and sixty-nine and the acts amendatory thereof, then and in that case, such moneys or the portion thereof so paid or set aside as. 697 § 1013 MUNICIPAL DEBTS. CH. xv. Actions. aforesaid, shall be used and applied by such county treasurer for the general purposes of the county. § 3. No award shall be made or judgment rendered herein against the State, unless the facts proved shall make out a case against the State, which would create a liability, were the same established in a court of law or equity against an individual or corporation or municipality; and in case such liability shall be satisfactorily established, then the court of claims shall award to and render judgment for the claimants for such sums as shall be just and equitable, notwithstanding the lapse of time since the accruing of said damages, provided any claim hereunder shall be filed with the court of claims within one year after the passage of this act. Laws 1899, chap. 336. 698 CHAPTER EIGHTEEN. PUBLIC OFFICERS. °§1014. Officials not to be interested in §1022. Intrusion into public office. contracts. §1023. Refusing to surrender to suc- $1015. Misappropriation by public cessor: officers, ete. §1024. Neglect of duty. $1016. Other violations of law. §1025. Political assessments. $1017. Acting without having quali- §1026. Corrupt use of office. fied. §1027. Failure to file statement of 81018. Acts of officer de facto. election expenses. $1019. Corrupt bargain for appoint- §1028. Soliciting from candidates. ments, §1029. Judicial candidates not to con- $1020. Taking unlawful fees. tribute. ‘81021. Asking or receiving reward. §1030. Penalty. § 1014. Officials not to be interested in contracts, ete—A public officer or school officer, who is authorized to sell or lease any prop- erty, 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 individually in such sale, lease or contragt, directly or indirectly, except in cases where such sale, lease or contract, or payment under the same, is subject to audit or ap- proval by the superintendent of public instruction, is guilty of a misdemeanor. Penal Code, § 473. § 1015. Misappropriation, etc., and falsification of accounts by public officers—A public officer, or’a deputy or clerk of any such officer, and any other person receiving money on behalf of, or for decount 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 699 §§ 1016-1019 PUBLIC OFFICERS. Cu. xvii. Violations. 3. Fraudulently alters, falsifies, conceals, destroys or oblit- erates 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 authority empowered to demand and receive the same, any money received by him as such officer when it is his duty, imposed by law, to pay over, or account for, the same; Is guilty of felony. Penal Code, § 470. Peculation of public funds, whether the offender is an agent, officer or servant having the funds or property, charged to have been misappropriated is covered by this section. Bank v. People, 91 N. Y. 5.; People v. Lyon, 1 N. Y. Cr. Rep. 400. § 1016, Other violations of law.—An 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, punishablo by a fine not exceeding $1,000, or imprisonment not exceeding two years, or both. é Penal Code, § 471. § 1017. Acting in a public office without having qualified — A person who executes any of the functions of a public office without having taken and duly filed the required oath of office, or without having executed and duly filed the required security, is guilty of a misdemeanor, as prescribed by law. Penal Code, § 42. § 1018. Acts of officer de facto not affected— The last section must not be construed to affect the validity of acts done by a per- son exercising the functions of a public office in fact, where other persons than himself are interested in maintaining the validity of such acts. Penal Code, § 43. The acts of a defacto officer are valid as regards the public. Fort v. Stiles, 57 N. Y. 399. An officer defacto is one who exercises the duty of an officer under color of right as distinguished from a mere usurper. Roch & G, V. R. v. Peabody, 6 Abb. 228; Conover v. Devlin, 15 How. 470. § 1019. Corrupt bargain for appointments, etc.—A person who asks or receives, or agrees to receive, any gratuity or reward, or ~ 700 CH. XVIII. PUBLIC OFFICERS. §§ 1020-1021 Unlawful fees. any promise thereof, for appointing another person, or procuring for another person an appointment to a public office or to a clerk- ship, deputation, or other subordinate position in such an office, is guilty of a misdemeanor. If the person so offending is a public officer, a conviction also forfeits his office. Penal Code, § 53. An agreement made between A. and B., rival candidates for the same office, whereby A, withdrew and ran for another office, B. promising to pay A. -all his past and future expenses. Held, contract void. Robinson v. Kulffluech, 5 Thom. & Cook, 212. An agreement by a deputy sheriff to allow to his principal a sum in gross not payable out of his profits in office, and which might exceed his profits in office, is a violation of the statute. Becker v. Ten Eyck, 6 Paige, 68; Tappan v. Brown, 9 Wend. 175. When two persons apply to the governor to be appointed.and.one with- draws by agreement and in consideration of which fees and emoluments of office are to be divided between them, the contract is void. Gray v. Hook, 4 N.Y. 449. § 1020. Taking unlawful fees—A public officer or a deputy clerk, assistant or other subordinate of a public officer, or any person appointed or employed by or in the office of a public officer, who shall, in any manner, act for or in behalf of any such officer, who asks or receives, or consents or agrees to receive, any emolument, gratuity or reward, or any promise of emolument, gratuity or reward, or any money, property or thing of value or of personal advantage, except such as may be authorized by law for doing or omitting to do any official act, or for performing or omitting to perform, or for having performed or omitted to per- form any act whatsoever directly or indirectly related to any matter in respect to which any duty or discretion is by or in pursuance of law imposed upon or vested in him, or may be exercised by him by virtue of his office, or appointment or em- ployment or his actual relation to the matter, shall be guilty of a felony, punishable by imprisonment for not more than ten years or by a fine of not more than four thousand dollars, or both. Penal Code, §§ 48 and 50. Taking fees for services not rendered. An executive officer who asks or receives any fee or compensation for any official service which has not been actually rendered, except in cases of charges for prospective costs or fees demandable in advance in the cases al- lowed by law, is guilty of a misdemeanor. Penal Code, § 50. § 1021. Asking or receiving reward for omitting or delaying official acts—An executive officer who asks or receives any emolu- 701 $$ 1022-1024 PUBLIC OFFICERS. Cu. xvi. Duties, ete. ment, gratuity or reward, or any promise of any emolument, gratuity or reward, for omitting or deferring the performance of any official duty, is guilty of a misdemeanor. Penal Code, § 49. § 1022. Intrusion into public office—A person who willfully intrudes himself into a public office, to which he has not been duly elected or appointed, or who, having been an executive or admin- istrative officer, willfully exercises any of the functions of his office, after his right so to do has ceased, is guilty of a misde- meanor. Penal Code, § 56. As to a decision under this section see Matter of Gray, 2 N. Y. Cr. 307; Meechan’s Public Officers, § 321, § 1023. Officer refusing to surrender to successor—A\ person who, having been an executive or administrative oticer, wrong- fully refuses to surrender the official seal, or any books or papers, appertaining to his office,, upon the demand of his lawful successor, is guilty of a misdemeanor. Penal Code, § 57. The judge has no right to enforce the delivery of books and papers unless the applicant’s title to the office is clear and free from reasonable doubt. People v. Stevens, 5 Hill, 616: Devlin’s Case, 5 Abb. Pr. 281; Matter of Whitney, 1. Edm, Select Cases 498. A person holding office after the legal appointment of his successor and re- fusing to deliver the books and papers. Held, a proper case for the issuing of a warrant under the statute. Matter of Whitney, 2 Barb. 513: Welch v. Cook, 7 How. 282; 11 How. 418; 19 How. 323; 9 How. 414. § 1024. General provisions as to neglect of duty—A public officer, or person holding a public trust or employment, upon whom any duty is enjoined by law, who willfully neglects to perform the duty, is guilty of a misdemeanor. This and the preceding section do not apply to cases of official acts or omissions, the prevention or punishment of which is otherwise specially provided by statute. Penal Code, § 117; see Penal Code. § 154, 471, 684 ante. When a commissioner wilfully neglected to perform his duty in proceedings against a person violating the Excise Law, held to be a misdemeanor. People v. Meakin, 133 N. Y. 214. As to neglect of official duty of board of education see Williams v. People, 15 Week Dig. 317; People v. Com. Council, 16 Abb. N. C. 6, 114. 702 Cu. xvIIt. PUBLIC OFFICERS. § 1025 Political assessments. All officers from whom oaths and affidavits may be taken are bound to ad- minister them when called upon so to do, and a refusal is a misdemeanor. People v. Brooks, 1 Den. 457. An officer of a municipal corporation is a public officer with this section. People v. Bedell, 2 Hill, 196. A publie officer cannot waive irregularities. or statutory requirements. People v. Wemple, 38 St. Rep. 17. § 1025. Political assessments.—Any person who, 1. Being an officer or employe of the state, or of a political subdivision thereof, directly or indirectly uses his authority or official influence to compel or induce any other officer or employe of the State or a political subdivision thereof, to pay or promise to pay any political assessments; or. 2. Being an officer or employe of the State, or of a political subdivision thereof, directly or indirectly gives, pays or hands over to any other such officer or employe any money or other valuable thing on account of or to be applied to the promotion of his election, appointment or retention in office, or makes any promise, or gives any subscription to such officer or employe to pay or contribute any money or other valuable thing for any such purpose or-object ; or 3. Being such an officer or employe and having charge or control of any building, office or room occupied for any purpose of the State or of a political subdivision thereof, consents that any person enter the same for the purpose of making, collecting, re- ceiving or giving notice of any political assessment; or 4, Enters or remains in any such office, building or room, or sends or directs any letter or other writing thereto, for the pur- pose of giving notice of demanding or collecting, or being therein, gives notice of, demands, collects or receives, any political assessment ; 5. Prepares or makes out, or takes any part in preparing or making out, any political assessment, subscription or contribution, with the intent that the same shall be sent or presented to or collected of any such officer or employe; or 6. Sends or presents any political assessment, subscription, or contribution to, or requests its payment of, any such officer or employe, Is guilty of a misdemeanor. Penal Code, § 41u, added by Laws 1892, chap. 693. 7038 . 3§ 1026-1027 PUBLIC OFFICERS. CH. XVIII, Corrupt use of office. § 1026. Corrupt use of position or authority—Any person who, 1. While holding a public office, or being nominated or seek- ing a nomination or appointment therefor, corruptly uses or promises to use, directly or indirectly, any official authority or influence possessed or anticipated, in the way of conferring upon any person, or in order to secure, or aid any person in securing, any office or public employment, or any nomination, confirmation, promotion or increase of salary, upon consideration that the vote or political influence or action of the person so to be benefited or of any other person, shall be given or used in behalf of any candidate, officer or party or upon any other corrupt condition or consideration ; or. 2. Being a public officer or employe of the State or a political subdivision having, or claiming to have, any authority or influ- ence affecting the nomination, public employment, confirmation, promotion, removal or increase or decrease of salary of any public officer or employe, or promises or threatens to use, any such authority or influence, directly or indirectly to affect the vote or political action of any such public officer or employe, or on ac- count of the vote or political action of such officer or employe; or 3. Makes, tenders or offers to procure, or cause any nomina- tion or appointment for any public office or place, or accepts or requests any such nomination or appointment, upon the payment or contribution of any valuable consideration, or upon an under- standing or promise thereof; or 4. Makes any gift, promise or contribution to any person, upon the condition or consideration of receiving an appointment or election to a public office or a position of public employment, or for receiving or retaining any such office or position, or promotion, privilege, increase of salary or compensation therein, or exemption from removal or discharge therefrom, is punishable by imprisonment for not more than two years or by a fine of not more than three thousand dollars, or both. Penal Code, § 4lv, added by Laws 1892, chap. 693. § 1027. Failure to file candidate’s statement of expenses.— Every candidate who is voted for at any public election held within this State shall, within ten days after such election, file as hereinafter provided an itemized statement showing in detail all the moneys contributed or expended by him, directly or indi- rectly, by himself or through any other person, in aid of his 704 . CH. XVII, PUBLIC OFFICERS. §§ 1028-1029 Soliciting, ete. election. Such statement shall give the names of the various persons who received such moneys, the specific nature of each item, and the purpose for which it was expended or contributed. There shall be attached to such statement an affidavit subscribed and sworn to by such candidate, setting forth in substance that the statement thus. made is in all respects true, and that the same is a full and detailed statement of all moneys so contributed or expended by him, directly or indirectly, by himself or through any other person, in aid of his election. Candidates for offices to be filled by the electors of the entire State, or any division or district thereof greater than a county, shall file their statements in the office of secretary of state. The candidates for town, vil- lage and city offices, excepting in the city of New York, shall file their statements in the office of the town, village or city clerk, respectively, and in cities wherein there is no city clerk, with the clerk of the common council of the city wherein the election occurs. Candidates for all other offices, including all officers in the city and county of New York, shall file their statements in the office of the clerk of the county wherein the election occurs. Any candidate for office who refuses or neglects to file a statement as prescribed in this section shall be guilty of a misdemeanor, and shall also forfeit his office. Penal Code, § 41w, added by Laws 1892, chap. 693. § 1028. Soliciting from candidates.— Any person who solicits from a candidate for an elective office money or other property, or who seeks to induce such candidate who has been placed in nomination to purchase any ticket, card or evidence of admission to any ball, picnic, fair or entertainment of any kind, is guilty of a mitedemeation: but this section shall not apply to a request for a contribution of money by an authorized representative of the political party, organization or association to which such candi- date belongs. Penal Code, part of § 41z, as am’d by Laws 1906, chap. 503. § 1029. Judicial candidates not to contribute—No candidate for a judicial office shall, directly or indirectly, make any con- tribution of money or other thing of value, nor shall any contribution be solicited of him; but a candidate for a judicial office may make such legal expenditures other than contributions, as are authorized by section forty-one of this act. Penal Code, part of § 41z, as am’d by Laws 1906, chap. 503. 45 705 § 1030 PUBLIC OFFICERS. Cu. xvi. Penalty. § 1030. Penalty—Any person convicted of a misdemeanor under this title shall for a first offense be punished by imprison- ment for not more than one year, or by a fine of not less than one hundred dollars nor more than five hundred dollars, or by both such fine and imprisonment. Any person convicted of a misde- meanor under this title for a second or subsequent offense shall be guilty of a felony. Penal Code, § 41zz a8 am’d by Laws 1906, chap. 503. 706 CHAPTER. NINETEEN. FEES, ETC. 1031. Assessor’s. §1046. Militia. 1032. Town auditors: §1047. Overseer of highways. 1033. Census enumerators. §1048. Overseer of the poor. 1034. Clerk of the polls. §1049. Physicians. 1035. Commissioner of highways. §1050. Pound master. 1036. Collectors. §1051. Printer’s fees. 1037. Constable’s, §1052. Railroad commissioners. 1038. Commissioners for loaning U. §1053. School commissioners. S. moneys. §1054. Sealer of weigkts and meas- 1039. Coroner’s. ures. 1040. County clerk’s. §1055. Sheriff’s. 1041. Court crier. §1056. Stenographer. 1042. Fence viewer’s. §1057. Supervisor — town charges. 1043. Inspectors of elections. . §1058. County charges. 1044. Jurors. §1059. Town clerks. 1045. Justices of the peace. § 1031. Fees, assessor’s fees.— For each day’s actual and necessary service performed by, TOF 1OWt we eae essa eee eee eee eee $2 00 Or at the option of the town board, a salary not exceeding $1,000 per annum, when the assessed valuation of real estate ex- ceeds $20,000,000. Except that in Monroe and Nassau counties assessors are en- ' titled to $3 per day, and in Nassau county the town boards may fix an annual salary not exceeding $1,200. Town charge. Town Law, § 178, subd. 1, as am’d by Laws 1900, chap. 292; Laws 1902, chap. 320; Laws 1903, chap. 492; Laws, 1904, chap. 124, 312; Laws 1906, chap. 62. § 1032. Town auditors.— To consist of the supervisor, justices and town clerk. Each are to receive for each day’s actual and necessary services performed, each..........-0-+eeeeeeere $2 00 Id. When elected $3 a day, not exceeding ten days in any one year, except in towns having 12,000 or more, in which towns $3 per day for not over thirty days. 707 §§ 1033-1036 FEES, ETC. CH. XIx. Town charge. Town Law, § 176; 3 R. S. 3235. § 1033. Census enumerators.— Per day actually and necessarily employed.......... $3 00 1R.S8. 381. To be audited by the board of supervisors, but not until the secretary of state shall notify the clerk of the board of the receipt and acceptance of the returns for which compensation is claimed. § 1034, Clerk of the polls— Each day ballot clerk and poll clerk, each........... $2 00 But supervisors may fix fees not exceeding $6 per day. Town charge. Town Law, § 178, as am’d by Laws 1900, chap. 292; Laws 1902, chap. 320; Laws 1903, chap. 492. § 1035. Highway commissioners’ fees.— For each day’s actual and necessary service for town.. $2 00 When a town has adopted money system of taxation, town board may fix the compensation at not less than $2 or more than $% per day. Town charge. Town Law, § 178, as am’d by Laws 1900, chap. 292; Laws 1902, chap. 320; Laws 1903, chap. 492. § 1036. Collectors.— On all sums paid within thirty days from first posting notice if aggregate shall not exceed $2,000.... 2 Per Cent. Otherwise 1 per cent thereto................4. 3 Per Cent. Atte 20! day Si ok wsind wage wee veekw es ewe 5 Per Cent. Collector shall receive on all taxes returned to Co. Treas: unpaid 0 .i6 60. cca tg cae oa sw as 2 Per Cent. Tax Law, § 81. : Collector on dog tax... 2.2... eee cece eee ... 10 Per Cent. For every dog or bitch killed by law.......... $1 00 County Law, § 115. 708 CH. XIX. FEES, ETC. § 1037 § 1037. Constable’s fees — IN CIVIL ACTIONS. Hor Servings A ANMNONS sued dda wa nerekasawe sees $ 25 For serving a summons and executing an order of arrest 1 00 For serving a summons and levying warrant of attach- MENU +02 Mra aw Peseta Be wae os ee eed 1 00 For serving a summons and affidavit and executing requi- sition in action for a chattel............. ....... 1 00 For serving order directing action to be continued before another. coiccaee Carey a Sa Su eased aye waa ke Aad 50 Justice and attending for the latter, and if attending with a person in custody.............0. 0000000. 50 For collecting on execution from $1.00 to $50........ 5 per cent. For every dollar over $50...............00000 0s 24 per cent. When judgment settled after levy he is entitled to sundry not exceeding value of property. For each mile necessarily traveled going and returning to serve a summons or to serve or execute any other mandate except a venire the distance to be computed from place of abode of person served or the place where it is served to place where it is returnable......... 10 When two or more mandates in one action are served or executed upon one journey or where a mandate is served upon or executed: against two or more persons in one action he is entitled in all to only 10 cents for each mile necessarily traveled. For notifying plaintiff of the execution of an order of AITOSb asst warsiarelsys acsiics vale vic tally tomate has Sea Le eis 25 And for going to plaintiff’s residence or to the place where he is found to serve such notice, for each mile traveled going and returning................... 10 For subpoenaing each witness, not exceeding four.... 25 For notifying the jurors to attend a trial........... 1 50 For taking charge of a jury during their deliberations. . 50 When witnesses not exceeding four are subpoenaed by any person other than a constable, each............ 13 709 § 1037 FEES, ETC. IN SPECIAL PROCEEDING. For notifying jurors to attend to assess damages in pro- ceedings relating to highways..................-. For notifying jurors to attend in any other case unless a fee therefor is specially prescribed by law, for each person, notified... ci... cae cae Re eS AO And for each mile actually and necessarily travelled going from and returning to his place of residence. . . For serving a precipt or other mandate by which the special proceeding is commenced................-- For serving a warrant in any case where a fee therefor is not specially prescribed by law................- For serving an order, directing the special proceeding to be continued before a justice other than the one before whom it is pending, and for attending before the latter with or without a person in his custody. ... For arresting and committing any person pursuant to DIOCORS! 3h cei aia ietaidcs eek bade Ae hast alee tana ome weaeen oe For subpoenaing each witness, not exceeding four..... For each mile traveled going and returning to serve or execute a mandate.................. 00.000 ee eee When two or more mandates are served or executed in one special proceeding he is entitled for each mile necessarily traveled......... 0.2.0... ce eee eee Code Civ. Pro., § 3323. IN CRIMINAL CASES. For serving a warrant in a criminal case if an arrest 1S: NA Ox seen oe ny diean CRAG e Ge Kar eae RUGS LR es Ex parte Wile, 1 Denio, 658. For every mile traveled going and returning......... Laws 1877, ch. 89. For taking defendant into custody on a mittimus...... For every mile traveled (same as for warrant)...... For taking charge of a jury...................... For attending court pursuant to notice from sheriff, for each day and mileage...................-.0000- Except in Albany, Wyoming, Genesee and Westchester. . The Board of Supervisors of Orange, Cayuga, Wayne, 710 CH. XIX. 2 00 10 10 25 50 25 10 10 CH. xix. FEES, ETC. § 1037 Orleans and Ontario Counties may allow the constables for attending not to exceed...................0.. 3 00 In Albany, Wyoming and Genesee Co. they are entitled to mileage, and in Orange, Cayuga, Wayne, Orleans and Ontario the Board of Supervisors may allow them mileage. Code Civ. Pro., § 312. For each mile traveled to and from court.......... 05 For serving subpoena on each witness............... 25 But no charge for subpoenaing for defendant unless ordered by the court. | For each mile necessarily and actually traveled going and TEMIMING 50S ee ese IR ek A eee ea Te 05 Notifying complainant ............. 00.00. ee eee 25 Mileage going and coming..................00000. 05 Keeping prisoner, per day.................-0-000- 1 00 Laws 1877, chap. 89. Conveying persons to magistrate or court or jail 124 and 6 cents per additional mile, and the Board of Supervisors may grant additional compensation such as they deem reasonable, and for other services in criminal cases where no compensation is pro- vided by law. 1 R. S. 785, 589, 1116; County Tas § 230, subd. 6; L. 1845 ; chap. 186, § 18. For taking charge of a JUTY.0+-c..e00020¢e00s005s $0 50 For attending court pursuant to notice from sheriff, for ERC UBF. dpe Bong ac kan Tes eats aoe se OAR RT eas 2 00 In Albany county and Westchester county $3 and mile- age.t Except New York, Erie and Kings Counties. For each mile traveled in going to and returning from such court, payable by county treasurer on Clerk’s cer- titeste (Code, § B912) 2 ..cc.e2ckeaer cad ve sau wes 05 ‘For serving a subpoena for each witness*............ 25 Mileage on distance actually and necessarily traveled, going and returning, to serve subpoena on all the wit- nesses and not separate mileage for each witness, for Coph Giileisdsiuw yee sae ea UTS OMe eS eR aw es 05 Notifying complaint .............. MRD Cela: RELI 25 §§ 1038-1039 FEES, ETC. CH. XIX. Mileage going and returning..................000 05 [Keeping prisoner per day (Laws 1877, chap. 89)...... 1 00 1 R. 8. 589. County Law, § 230, subd. 6; 1 R. S. 785; chap. 180, Laws 1845, § 18; 1 R. 8. 1116. : § 1038. Commissioners for loaning moneys of United States de- posit fund.— Each year, may retain out of the interest of moneys committed to their charge: Upon $25,000 or a less sum............-.--- 3-4 of 1 per cent. Upon further sum of $25,000 or less......... 1-2 of 1 per cent. Where the whole sum shall exceed $50,000.... 1-2 of 1 per cent. Except in New York county, in which county, upon all sums exceeding $50,000, retain.... 1-4 of 1 per cent. 3 R. S, 2880, § 18. § 1039. Coroner.— FEES OF CORONERS —- COUNTY CHARGE. Mileage to place of inquest and return, per mile...... $0 10 Wiewime D0dy ai.ce sca eevee ewer aca owas s 5 00 Serving subpoena, per mile traveled................ 10 Swedring cael. wittess iso dantenctatigandsveeders 15 Drawing decision ......... 00... cece eee eee 1 00 Copying decision for record, per folio............... 25 (But such officer shall receive pay for one copy only.) For making and transmitting statement to board of su- pervisors, each decision............. 0.0. e seen eee 50 For warrant of commitment...............-.--2045 1 00 For arrest and examination of offenders, fees shall be the same as justices of the peace in like cases. When required to perform the duties of a sheriff, shall be entitled to and receive the same fees as sheriffs for the performance of like duties. Shall be reimbursed for all moneys paid out actually and necessarily by him in the discharge of official duties, as shall be allowed by Board of Supervisors. Shall receive for each and every day and fractional parts thereof spent in making decision (except for one day’s SERVICE )ix2o a a5 eatin eee: Saray Sha etl ia en ogee se wane ais 1. 800 712 Cor, xn. FEES, ETC. For performing the requirements of law in regard to wrecked vessels, shall receive per day and fractional parts thereof ............. elie See a SA doe Re ate And a reasonable compensation for all official acts per- formed, and mileage to and from such wrecked vessel, per MUG? 445 wasaceme eee Sita wa ee a aia For taking ante-mortem statement, shall be entitled to the same rates of mileage as before mentioned, and per day and fractional part thereof.................. For taking deposition of injured person in extremis... Whenever, in consequence of performance of his official duties, a coroner becomes a witness in a criminal pro- ceeding, he shall be entitled to receive mileage to and from his place of residence, per mile.............. For each day or fractional parts thereof actually de- taney) WS BUCH WITEEES cays Soe whew ssc ava eecsye Laws 1873, chap. 833; as am’d by chap. 763, Laws of 1900. CORONER’S JURY. COUNTY CHARGE. or each day's BErvites ii ces ys nes une si ndsseps § 1040. County clerk’s fees— COUNTY CHARGE. For copy of order, record or other paper entered or filed in his office, per folio......... 2... cece eee eee For recording any instrument which must or may be legally recorded by him, for each folio............. For filing and entering collectors’ bond.............. For searching for such collectors’ bond.............. For entering satisfaction of the same................ For sealing any paper when required...............- For filing any paper required to be filed, except as otherwise Speviiell ~cccisexrsuekvae a eeereckasae For inquiring into, determining and certifying suffi- ciency of sureties of sheriff..................0.. For certificate other than a paper for copying which he 1S; Cntitled: th 2G. oss oe eee eee ewee eR Rea Ree A Kae § 1040 3 00 10 10 3 00 $1 00 $0 08 10 12 06 12 12 06 50 25 § 1040 FEES, ETC. For notifying the Governor that any person has taken the oath of office and necessary postage............ For notifying the Governor that any person has neg- lected to take oath of office or renew any security within the time prescribed by law or of a vacancy in any office in his county, besides necessary postage. . For notifying any person of his appointment to office and the actual and necessary expense incurred which the Comptroller deems reasonable.............. ee Code of Civ. Proe., § 3304. [ As clerk of courts of oyer and terminer and court of sessions now supreme court and county court. ] For swearing witness.................0004. pa wlal For entering or respiting a recognizance......... elise For calling and swearing a jury..................-. For entering sentence in minutes kept by him......... For every certified copy thereof................--0- For copies of records, ict and nike proceed- igs, Per POLO soc cre Se ais deeelaey eioal din Qaie oer eea Gas 4 R. S. 2779 (Bank’s 8th Ed.) For attending upon canvass of election........ es For drawing necessary certificates of the results of the election, per folio.... 20... 0... ec ee eee eee For necessary copies thereof, per folio.............- For recording such certificate, per folio............. Code of Civ. Pro., § 3304; 1 R. 8. 392. CH. XIX. 12 10 25 - 06 12% 19 124% 1214 12% 08 18 09 10 Drawing grand juries, to be audited by board of supervisors, and seem to be discretionary. 3 R. 8. 2866. So for census. 1 R. 8S. 381. The county clerks of the following counties have been made salaried officers, the fees received to belong to the county. Broome county, Laws 1900, chap. 655; Greene county, Laws 1900, chap. 161. 714 Cn. xrx. FEES, ETC. gg 1041-1045 § 1041. Court crier.— Per dey ssxiicess Sowden Gives nese ceeey eer re $3 00 “Mileage, going and returning, per mile....... sees 05 County Law, § 230; 1 R. S. 784. § 1042. Fence viewers.— TOWN CHARGE. The assessors and commissioners of highways are the fence viewers. COMPENSATION. Per day, for services for the town.................. $2 00 Town Law, § 178, as am’d by Laws 1900, chap. 292; Laws 1902, chap. 320; Laws 1903, chap. 493; Laws 1906, chap. 62. For services in relation to division fences, for each day, each fence viewer is entitled to................-. $1 50 Town Law, § 104. The proportion thereof to be paid by each party interested is determined by the fence viewers. 3 R. S. 3222, § 104. Services in relation to floating timber, etc., to be paid by owners of lumber. 3 R. S. 2087, § 2. Services as to strays to be paid by the owner of the strays or the person applying for the certificate, viz. : For certificate of the charges ascertained by him...... $0 75 Mileage for every mile he shall be obliged to travel from his house to the place where the strays are kept...... 10 3 R. 8. 3225, Town tw, 125. § 1043. Inspectors of election.— TOWN CHARGE, For each day’s actual and necessary service........... $2 00 The supervisors may increase this, not exceeding $6 per day. Town Law, § 178, as amended by Laws 1900, chap. 292; Laws 1902, chap. 320; Laws 1903, chap. 492. 715 S§ 1044-1045 FEES, ETC. CH. x1x, To the inspector, for taking returns to county clerk, ex- cept in cities and towns where the county clerk’s office is situated ....... eres ee ee 5 00 For each mile traveled to take returns going and re- SHEN ne occiGs. Qh tune koe ten ee He a owe ‘ 04 Election Law, § 18, as am’d by chap. 711, Laws of 1900. § 1044. Jurors.— Such sum may be allowed every grand or petit juror, for attending courts of record, as the board of supervisors direct, not exceeding per day...............0005. $2 00 In counties of Westchester, Orange, Rockland, Erie, Ni- agara, Ontario and Genesee, supervisors may allow grand and trial jurors, not exceeding per day....... 3 00 For mileage going to and returning from such courts not exceeding per mile, unless a lower rate is fixed by such Oar: cock uN Cee ide eee EE eee ekNeEs: . 05 A juror is entitled to mileage for actual travel once in each calendar week during the term. In Queens, Rockland and Orange jurors may be paid four cents per mile for each day of actual travel in lieu of other mileage. lf trial extends beyond thirty days, such additional sum as court may allow. Code of Civ. Pro., §§ 3313, 3314, 3315. ’ County charge. They are entitled to a fee of twenty-five cents for each case in which they are impaneled to try « cause, to be paid by the parties. Code Civ. Pro., § 3313. $ 1045. Justices of the peace.— SERVICES IN CIVIL ACTIONS, Shall receive for a summons.................... --. $0 25 For an order of arrest.......0.. 00.0000. cece cece ees hn For a warrant of attachment...... CR e sea ae en . a For a requisition in an action for a chattel (replevin).. For a subpoena, including all the names inserted therein, “3 r WwW kt wt a For the acknowledgment of a power of attorney....... 5 For taking an affidavit or administering an oath... .. ‘ 0 For drawing an affidavit, application, or notice required by statute, per folio... . 2.2.2... ee eae 05 For drawing a bond or an undertaking........... ms 25 716 CH. xIx. FEES, ETC. For hearing an application for a commission to examine One or mote WiKGReS, o. 16s nas oem ne hee wee eas For an order for such a commission, and attending, set- tling and certifying interrogatories............... Code of Civ. Pro., § 3322. For taking and returning testimony as a commissioner. . For each subpoena issued..............0. 002000005 For each oath administered. ..............2.....4.. For postage in returning the commission and papers an- nexed thereto ......... 0000 c cece cece ccc eeeecee Id., § 3325. For hearing an application to discharge a defendant from arrest, or to vacate or modify a warrant of at- tachment, or increase the plaintiff’s security thereupon For an adjournment, except where it is made by the jus- tice on his own motion............-.0202 0 eee eeee HO a VON. sca eeue lew awsw eee okie rae des ’ For impaneling and swearing a jury............... For hearing plaintiffs evidence where the defendant does: not appease: 64 (sense shee teawa we eden For the trial of an issue where the defendant appears fon Gach; Cay icucwsaee eyed edes ve ca reeeee es For the trial of a demurrer....................... For receiving and entering the verdict of a jury....... For entering judgment.................0. 00. e ee For filing each paper required by statute to be filed (in Civil: CASES ONLY) sie dawie Gees Reese eee For a transcript of judgment.....................- For a copy of a paper for which a fee is not expressly prescribed by law, per folio..................4.- For an execution or the renewal of an execution...... For making a return to an appeal from a judgment... . For an order directing the action or special proceeding to be continued before another justice............ For services when associated with another justice, in any case, where a fee therefor is not expressly prescribed by law, for each day actually spent............... Fees in a special proceeding, or an action not brought before a justice of the peace: wit § 1045 $2 50 50 00 06 06 00 50 25 25 25 25 75 25 25 25 05 25 06 25 00 25 § 1045 FEES, ETC. Fer a warrant in case where a fee therefor is not ex- pressly prescribed by law................---205- For a warrant for the apprehension of a person charged with being the father of a bastard................ For indorsing a warrant issued from another county. . For services when associated with another justice, in any case where a fee therefor is not expressly pre- scribed by law, for each day actually spent......... For a precept or other mandate, whereby a special pro- ceeding is commenced, in a case where a fee therefor is not especially prescribed by law............... For a view of real property, in a case where it is re- quired by law cs xi sseues send csae tia eecaieue ns For a warrant of-attachment to arrest a delinquent juror OF WITIESS!. oie eae hae OS agree Bas os anise For drawing, signing and depositing with the clerk a minute or record of conviction of such juror or wit- ness, or any person for contempt, in any case where a fee therefor is not especially prescribed by law.... For an execution on such a conviction before him..... For drawing, copying and certifying a bond, an under- taking, recognizance or other written security, and filing the same with the county clerk or other officer with whom it must be filed................... For a subpoena, including all the names inserted therein, For a precept to notify a jury.................005. For impaneling and swearing a jury, special cases.... For swearing a jury in proceedings to lay out or alter a highway i... sse4suceaumae ax Voie wn For hearing the matter, concerning which a jury is called, For receiving and entering the verdict of the jury, and the order, if any, thereupOiic css scecesy aude ex dane For any service for which a fee, not expressly allowed by this subdivision, and for which, if rendered in an action before a justice, a fee is allowed by the first subdivision of this section, the fee allowed in such an action for the same service. For taking the deposition of a witness upon an order made or commission issued by a court of record of the State, or a court in another State, or territory, or a foreign country, for each folié...s0:sce0es sane 718 Cn. xIx, $0 25 50 25 25. 50: 25 50: 25 25 25 50 25 2 00: 15 10: CH. XIx. ‘FEES, ETC. For making the necessary return and certificate thereto, For a warrant of commitment for any cause.......... Code Civ. Pro., § 3322. , For warrant to put landlord in possession of land in SUMMA Ty PLOCehin ys ps auackcey eoeae ee ea ds-2e55s For each day’s service performed for the town........ For holding inquests, same fees as coroners. 1 R. S. 646, § 3. CRIMINAL CASES. § 1045 2 50 25 25 00. AS ESTABLISHED BY CHAPTER 188, Laws oF 1884, AMENDING SEC-: TION 3, CHAPTER 692, Laws 1866 (2 x. s. 1831), anD sEcTION 3322, CODE CIVIL PROCEDURE, Administering an oath................ 2. ee eee eee Drawing an Information. «0.000. see ca sence ee ewe Taking deposition of witness on information.......... Issuing warrant of arrest (except in bastardy cases in which his fee is 50¢.).......-.--. cece cece eens Indorsing warrant from another county.............. Warrant of commitment....................-02008- *Subpoena, including all names inserted therein...... Each copy of subpoena for service................. Filing each paper required by law................ Furnishing copies of papers in any proceedings, per Pol TOO ORs ais wae a chy teeepn wipe wine eo axe Each order in writing or certificate required by law.... Drawing undertaking of bail...................4--. Taking an acknowledgment...................004. Each day’s necessary attendance upon hearing or exami- WAHGH OF WECUEET | i.o>hiveren KeietansaadeRonteen Each necessary adjournment of the hearing or exami- TA GIONS ide icae tet cnate ae vnas eal BERL anore ARSE eS $0 05 25. 25 25. 00 25 In assault and battery cases the board of supervisors cannot. audit any fee for a warrant. 2 R. 8. 1831. 719 § 1045-1046 FEES, ETC. CH. XIx. SPECIAL SESSIONS. AS ESTABLISHED BY SECTION 4, CHAPTER 692, Laws 1866. VeWIRG cdwjauvaaina Wee eee Rape SE Rae VERE MS OR $0 25 Sweartny each: WHMCS ot... so hss alsa ge eee ens cane ears 10 Swearing the jury...... 0.0.0... e ec ee eee ee eee 25 Swearing constable, to attend jury..........-....... 10 *Subpoena, all names......... 0.6... 25 Each actual and necessary day of trial............... 1 00 Receiving and entering verdict of jury.............. 25 Entering sentence of court......... 6.00. ee eee eee 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) ssssss0ussceuesxeee tee ewes se ea a ee 2 00 Each day actually and necessarily occupied when associ- ated with another justice in case of bastardy........ ‘2 00 2 R.S. 1831. The bill shall in all cases contain the name and residence of the complain- ant, 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 examina- tion as waived or had, and witnesses sworn therein; and the account shall also show the final action of the justices in the premises. Town Law, § 164; 3 R. S. 3232. Laws 1845, chap. 180, ® 18; 1 R. 8S. 1116. Unless court otherwise direct. See County Law, § 230, subd. 6; 1 R. S. 785. § 1046. Militia — MILITIA. To a musician or private......... 0... eee ee eee ceeeee $1 25 To a first sergeant or sergeant-major, or noncommis- sioned officer acting as such................00000- 2 00 To any other noncommissioned officer, or private acting as Such ieee ie wetecee pees ees 1 50 To each enlisted man who has served full term, 25 cents ‘720 eee FEES, ETC. 8§ 1046-1049 per day during second five years, and further addition of 25 cents per day each succeeding five years. Toa: ietitélantia. ess. coSai Nee wt kway seg yeas $2 50 To a captain or company commander............... 3 00 To a major or lieutenant-colonel................... 4 00 To a colonel or commanding officer of regiment, or of a battalion or squadron not a part of regiment or bat- talion: 252-.cseuve wear kee ens yes aw yee oar ees 5. 00 Tea brigadierpeneral.. 4 isis eee ae i AR ea Oe Ree 6 00 To a major-general......... Hep Died alec o anti ana ge eat ae ts 8 00° To an adjutant or officer acting as such.............. 3 00 To all staff officers, the pay of line officer of equal grade. When on duty or assembled in case of riot, tumult, breach of peace, insurrection or invasion, or when called to aid civil authori- ties, commissioned -officers receive same pay and allowance as com- missioned officers of the U. S. regular army, equal grade and term of service. Each mounted and equipped officer and man reasonable pay per day for each horse actually used by him. Military Code, § 120; 2 R. S. 2028. See Id., § 123. § 1047. Overseer of highways.— TOWN CHARGE. If any overseer of highways shall be employed more days in executing the duties devolving upon him by law then he is assessed to work on the highway, he shall be paid for the excess, per hour for each day......... $0 1214 Highway Law, § 24; 2 R. S. 1413. § 1048. Overseer of the poor.— For each day’s service. ..... 6... ccee eee c cece ee cees $2 00 Town Law, § 178, as am’d by chap. 292, Laws 1900; Laws 1903, chap. 492; 1904, chaps. 124, 312, 546, 329; 1905, 643; 1906, 62. § 1049. Physicians. IN TOWNS. Health officer. Compensation to be fixed by board of health. Publie Health Law, § 21, as am’d by Laws 1903, chap. 383. 46 721 §§ 1049-1050 FEES, ETC. Cu. x1x, COUNTY CHARGES. When employed by coroners to make post-mortem examinations and dissections, and testify to the same, compensation is fixed by the board of supervisors. Laws 1873, chap. 833, as am’d by chap. 535, Laws 1874; 1 R. 8S. 647. See “ Auditing of Accounts,” “ Physician.” For dissection on the order of district attorney, expense certified by him is to be paid by county treasurer. Penal Code, § 308. In counties where there is a poorhouse, and having more than one superintendent of the poor, the superintendents appoint the physician to the poorhouse and audit and settle the accounts there- for. 2 R. S. 2295; Poor Law, § 3. For services in examining and certifying in reference to the in- sanity of any poor person such sum as may be certified by the judge issuing commitment. Insanity Law, § 64; 2 R. S. 1554. The compensation of jail physician is fixed by the board of su- pervisors, Id., § 126. § 1050. Pound-master.— For keeping each horse or mule reasonable pay not ex- ceeding per day... ..... 0c. cece eee ce eee eee $0 50 For keeping each head of cattle, reasonable pay not ex- ceeding Per day iw. iG awk Se ee ye baw hos eel 25 For keeping all other beasts reasonable pay to be fixed by fence viewers or court before whom the action is tried, to be paid by the owner of the beasts. Town Laws, § 132; 3 R. S. 3226. For taking into pound and discharging each horse, mule nut Head Ot cattle ss setae odean ene saesexkwnwese 15 For taking into pound and discharging every other Has cnweseupecessree yee ene es tae wee ee eases 10 Town Law, § 179. CH. XIX. FEES, ETC. §§ 1051-1053 § 1051. Printer’s fees.— COUNTY CHARGE. For publishing any advertisement required by law to be pub- lished (except session laws and except as otherwise prescribed by law) for each folio, : First. IWS@YtiON. 6 os6 sce ee Ga new eas eeee web eee bees $0 75 Code of Civ. Pro., § 3317, as am’d by Laws 1900, chap. 407. See Tax Law, § 151; 3 R. S. 3129. The compensation for printing the local session laws is to be fixed by the board at not more than 50 cents a folio of 100 words. Laws 1845, chap. 280, as am’d by chap. 715, Laws 1892, § 2; 2 R. 8S. 1860. See Code Civ. Pro., § 3317, as am’d by Laws 1900, chap. 407. The expense of printing court calendar (Code Civil Pro., § 20), publishing resolutions of board, publishing claims audited are a county charge. The compensation for printing election notices and official can- vass is to be fixed by the board. County Law, § 22; 1 R. 8. 741. But in the absence of any contract the printer is entitled to the compensation prescribed by law. People v. Suprs. Cortland County, 58 Barb. 139. If there is no contract or law fixing the amount then the value of the printing should be allowed. McArthur v. Troy, 24 Hun, 57. § 1052. Railroad commissioners.— For each day actually engaged in the discharge of their duties and their necessary disbursements.......... $3 00 Municipal Law, § 14; 2 R. 8. 2105. A town charge. When supervisor acts as railroad commissioner, the town board fixes his pay. Laws 1889, chap. 402, § 5; 2 R. S. 2114, ante, § 21. § 1053. School commissioners.— Annual salary « se soe ee PS ck Ges Boe Sasa oo lew 541 Consent of, purchase of gravel............ 0. cece eee eee eee 542 abandonment and reversion of highway, etc..............:.-- seen 542 penalties, how collected........ 2.0... cece e cece eee ees 543 change to money system of taxation.............-. eee sere ee eens 543 vote thereon................- see 3, Gilg cid Maley bs ans aas dv east oS sedate AST 543 when change to take effect............ 6.6. c eee e ence eee eens 544 annual tax under money system......... 0... see eee tee eee 545 COmMutations: 24 o29sc28+ eins ta5 Se kG Se aee'e er edhy ses BeE Ge eer 546 penalty failure to work or commute................. 0s eee eee 547 assessment for unperformed work............. 0.0000 e eee cee e eee 548 eollection of arrearages......... 0... c eee eet ee 550 laying out road through burying ground.............-..0..-- eee 550 costs, by whom paid............. 6c sec cece eee eet eee n entrees 551 damages for same...........- 0c eee eee tees 551 assessment for damages.......... 0.6 c cece eee ete 552 when officers disagree about highway............--.... see eeeeee 553 difference about highways... ............ 0: eee cece eee ete eee 554 highways in two or more towns............. 20-202 eee eee ee 555 damage for opening private road..........-....65. 0c eee e ees 555 expense thereof, ete....... 00. eee eee ee eee eee eee 555° bicycle paths.......... 6. cece eee eee ee et eee 556 funds raised by tax.. 1.2... eee eee eee teens 557 widening highway, proceedings, etc...........-.:.0 sce eee cere eee 558 railroad through public lands........ Bifjeic-se te Sse ce ey atone cect e-ales Ste ER 559 not upon grounds, public buildings, etc.........-...-. 0. se eee eee 559 over state landS......... 0c cece ect e cnet ene eee n teen e eens 559 power of gas companies..........- 55. -e eee erect eters 560 incorporation of gas company, etc........--. eee e teen eee eee ees 560 lay pipes in highways, etc................ eee eee eens 562 turnpikes, plank roads and bridge corporations...............-. 564-570 See TURNPIKES, ETC., COMPANIES. damage for altering grade in streets, OF Cri co tiad aa wa aaa het eee 571 damage, how chargeable.........-. 000. s seen eee ence ee eens 571 INDEX. COMMISSIONER OF HIGHWAYS (Continued). PAGE. care of bridges in villages..................... Si falas Dela Gente 572 when village may build or repair bridge.............2..00002005. 572 heating companies lay pipes, ete............ 0.0 cece eee we pee 572 electrical subways, lay pipes, ete... 2.00.0... 002 cece eee ee eee 573 drainage sewer and water pipes.............. 0.0. e cece eee eee ees 573 highways by dedication...........0.0 0.0.00. c cence cee eens 574 COMMISSIONERS OF PUBLIC HEALTH — See Lazor Laws. organization of State Department of Health...................... 277 general powers and duties of..........0.... 0000 cece ee eee es 27 duties with respect to vital statistics .........0. 00.00. e eee eee 278 form of burial and transportation permit, ete..................0- 278 rules of New York State Department of Health................. 282-283 examine into nuisances, ete..... 0.2... 00 0. cece ce eee nets 283 examination and inspection of public works................ 0.0005 284 powers when municipality fails to establish Board................ 284 COMMISSIONERS OF SCHOOLS — See ScHooLs. COMPENSATION — See CHAPTER ON FEES. COMPTROLLER — may purchase lands for state or county......-......00eeeceeeeneee 444 deeds and application thereof.... ...............00. aie alesse des 445 Ganellation! Of Sales vais ie5 ceases debs Ges! # died waned a-ha begenwe waders se 446 CONCEALING BOOKS, ETC.— SEG? “BOOKS seceosica-d cis ease ees b daw Weinoce wal atin! 2 See al eAS Be Meat te eee 154-155 CONDITIONAL SALES — contYact; filed s css 5 ees g aN ge Gail o% Wee Kars Wart adehiuis foul eba hind Baa 44 CONDEMNATION PROCEEDINGS — municipal corporation may institute..................0 cc eee ceee. 266 CONFIRMATION ASSESSMENT ROLL — See ASSESSORS. CONSTABLES — See GAME PROTECTOR. special, when and how to be appointed...............0 0.000. ceuee 87 badge-to ‘be: worn DY... 445 sce cen dade Sete d cas seas emul de a ois oo 87 duties and powers and compensation of................000000000- 87 term of office two years.......... 2.0... ccc cece eee ee ceuveees 136 when date of town meeting changed.........0..0000 000... 0 ccc eaee 136 oath of office and before whom taken.......................... 139-140 vacancies, when and how filled........0.0000 0000.0 .c ccc eee ee eaee 140 vacancies filled, special election or appointment................ 141-142 Teslena OM “Oly. wo nematic asin ate aoe tak cra cullen hain cane were 143 HemOval: 0 fe:-ca aenccaa gmbayt aw wesw awe inch eguhatolen mek GSM ERR wd es Ae . 144 validity of acts performed before filing undertaking............... 152 undertaking given, |p g¢ssss¢k eae lores ntie «Maes oe aians ree 168 special Constable may be appointed..............0000............ 180 See Town AUDITOR’sS, FEES oF CONSTABLE. 748 INDEX, CONSUMPTION — PAGE. See Hospirat. CONTAGIOUS OR INFECTIOUS DISEASES — See Loarp oF HEALTH. amongst PpeTSONS........... 000 cee cere eee eee Seauunvets eee eereee 296 ity -ALMSHGOUSES 54 cece md Ree HAR od Made d Saqean ane ewan a ctrdeals See gees ae .. 297 burial of persons when cause of death was.................. 0005 296 affecting domestic animals............ 0.0.0.2 e eee eee eee 315 payment for destroying animal with..................-..00.0000- 313 protection against infected vessels and cargoes................... 313 federal regulations in regard to animals affected................. 316 See COMMISSIONERS OF AGRICULTURE AS TO CONTAGION AND INFEC- TION OF TREES, BEES, ETC., ANIMALS. CONTRACTS — public officers not to be interested in..................0000% sieves 699 by or im namé of tOWNs. i csoee cakes e see vese we eres ewes amen se ee a 52 lighting streets in towns. .......... 0.0.2 c cece c eee cee eee 121 Petition: ChELETOR scsi ais eae eed ROSA nde peas Rend He Sued BEAN 122 proceedings: ‘therein... ss. .%6 sve seas cet sie sare ane Gee ete gee dae Bagel 122 assessment and collection thereof............... 000s eee eee eee eee 122 labor, see PRISONERS. with Board of Health......... 0.0... e cee eee cee ee eens 312 See SupPERvVIsoRS, Town Board, COMMISSIONERS OF HIGHWAYS, OVER- SEERS OF HigHways, Boarp or HEALTH, OVERSEER OF THE Poor, SUPERINTENDENT OF THE PooR. CONTRACT LABOR — See PRISONERS, CORPORATIONS — See TAXATION OF CORPORATIONS. corrupt expenditures, investigation of........... 2.0.0. cece eee eee 691 proceeding, summary, etc......... sc ceee cece eee eee teen enee 691 COSTS — provision as to costs against the people and officers............... 263 cannot be awarded against certain officers.............-. eee ee eees 263 when collected of officers must be allowed in his account........... 264 See CHAPTER ON FEES, TOWN CHARGE. COUNSEL — See ATTORNEY. COUNTY BUILDINGS — See EXEMPTIONS. not included in enrollment act........... 00. e cece cece ee eeenee 619 COUNTY AUDITS — to act as County Auditor... ...... 00. cece cece eee enes 238 form and presentation of account against county................. 246 general form of account to be: presented. icacissscvicanecnanee cee 246 additional requirement by board, etc.......--.. es. eee eee cece eves 247 tort not to be audited only when.......... 0. cece cece ence eee eee 247 account audited or rejected, final, etc............ eee cece eee e eee 249 not rejected on merits, not final......-. 0... ce eee e eee eee eee 249 749 INDEX. COUNTY AUDITS (Continued). PAGE. when audit may be reconsidered............ 0.0 eee eee ence ences 249 must be made by Board not delegated............ os eG Se Reis Meee S 250 when Board neglects to act...... 00. ccc cece eee eee ene es 250 false auditing and pay of claims...............00e eee eee ee eee 251 conviction thereof forfeits office..............ssscssecces cesses ee 252, COUNTY CHARGES — jurors’ fees and expense................ ete RUS Se Be hae Eee eas o tree 210 COFONELS: JULY, COC sceieceausinc sdiaiie Baro eicds, 5! Sluinkin-e menbla elasehack Sete aged 210 CO" SUPPLE: TIOLS, CLC. sta eta eset eet ese 4s Hie nd Noein FA aD RR 212 fees of Justice of the Peace in criminal cases when...............- 273 COUNTY CLERK — shall file collector’s bond and lien on, etc............0e eee eee eee 167 when to file chattel mortgages......... 0.0 ccc cece ce cee eee 44 See CHATTEL MortTeaces. duty of as to soldier’s vote and canvass of.............2..00 00005 608 to prepare and furnish enrollment books...............00 000000 0s 619 duty of as to special enrollment or enrollment of elector attaining TNALY OF LEY isda 5:5, ayes Se a:iouncar ech, sudan bea avtuandl ge tee inoue, Sots. Muene Sea as 622 duty on change of residence Of........ 06. 622 elector. xs:or seein Gaga e se FOYT eeu dg EM Horak ERE RE 627 furnish data as to corporations............. 0.02 cece eee eee eee 465 to be Secretary of Board County Camvassers...........00000 seers 591 transmit to, corrected statement of canvass by Board County Can- vassers to Secretary of State and Board Election............... 594 notify persons elected of their election............. 0.05. e ee 598 transmit copy of Board County Canvassers statement to Governor, Comptroller and Secretary of State... 0.0.6... cece cee eet 599 COUNTY COURT — to hear appeal from Supervisor’s decision, etc...............-00008 190 action against incorporated village not affected by dissolution...... 190 power of when Collector fails to pay over taxes................6., 440 proceedings in; ete: cases sscex) io aae ses cee ses bas Ode eMlon deus ees 441 collection of deficiency from bondsmen...........-...00 200.000 441 COUNTY DEBTS LIMITED — See MUNICIPAL, DEBTS)... .:00 25 eines swans tween gd coun Sad Ba ee 669 COUNTY TREASURER — require Supervisor to give bonds for school moneys............... 149 shall sue on bond if broken............. 00s cece eee eee eee ene 149 furnish certificate of filing bond, etc................ 0.02 eee eee 159 receive moneys under liquor tratlic, etc... ... cc eee cee ee 162 give statement under oath of funds received..................0... 162 apportion the same between towns or cities, ete................40, 163 penalty for neglect or refusal to apportion, etc................0.. 163 shall require Supervisor to give bond for school moneys........... 31s) may sue bond of Supervisor as to school moneys.................. 319 pay School Collector amount of unpaid taxes as certified to him.... 335 account to Comptroller, tax, etc........ 0... c cee cence eee 439 loss of tax by defaleation, ete......... 00... 439 receive overcharge tax from Comptroller...............000.20 e008 443 COURT OF CLAIMS — jurisdiction of municipal corporations, debts, ete................/ 697 CRIMINALS — See PRISONERS. INDEX. CRIMINALS, HABITUAL— — PAGE. person of under supervision of Justices and others...............- 176 D. DAMAGES — for opening, discontinuing or altering highways................. 547-552 for defective highways... ici cceecc sen seb eee de heme eed we bee wie 532 DAY’S WORK — See Labor Law. DEATHS — certiticates of, to be filed with local board of Health.............. 295 DEBTS — i apportionment of an alteration of towns...............6... eeu ee 51 See Town CHARGES. of residents and non-residents, how taxed.............. 0.0000 ee ue 355 municipal, limited)... 2. 20002 sae vi4 see 044 wee oes ORT RL A OR ex MS 669-672 See Highways AND BRIDGES. DECORATION DAY — towns may raise money for....... 6... cece eee eee teens 115: See Memoriar Day. DEDICATION — highways bYysiiccssscss ness ade deans waded emcee fa cine eGpeehanags 571 See Highways AND Bripces, COMMISSIONERS oF HigHways. DEFECTIVE HIGHWAYS AND BRIDGES - See Highways AND BRIDGES. See COMMISSIONERS OF HIGHWAYS. DEFINITIONS — “honey, strained honey,” etc.........--.--- eee cece cece cece eens 223 term “audit” as applied to action of Board..................... 241 Storie? CeAned zsecie sede sag Fo0y eee eRe MESES AA Gata REA a 247 fax: GIStTiCt 774s ogec oie! elnt Se See wee MS Dae ou e ets Rehr ee 352 “personal property ”......es cece erence re ee tee eee eee teens 354 Cre D T@SEALOH pce ace, Seanacasetsoareieheees foe EER IND DRAM, BAER e ena 355-377 “ commission,” “State Commission,” civil service................ 650 “ Municipal Commission,” civil service, State service, ete........... 650 “ municipal corporation ”’........... 0c eee eee ee eee eens 691 DEMAND — by Supervisor for books, papers, town and school moneys........ 154-159 DETENTION, HOUSES OF — See JAILS AND PENITENTIARY. DISEASES — See BoaRDs oF HEALTH. DISINFECTANTS — See JAILS. DISSOLUTION — of village, et€..... 6. cc cece cece eee e tener ete ttn e ten eens 200 DISTRAINING — PAGE. Cattles OUCs Mico 5.6 Neti dd meaheoane Ranken eee Ken ewer erneecedcece 490 DISTRICT ATTORNEY — See PuBLic OFFICERS. DISTRICTS — See ScHoozs. See ELections. DIVISION — See Town. See Bounpary. See ELecrion. See ScHooLs. DOG LAW — See Dog Tax,............. ee ee) wie cnet Hace On DOG TAX — may impose tax on dogs, etc......... 06... eee eee eee ences sees 627 See ASSESSORS. when Board does not act, tax, ete... 0.0... cece eee ence ce eeeees 628 rate when not fixed by Board...........0.. 0... e cee ee eee e eee 628 owner deliver description of dog...... 2... cece cece eee eee 628 Notice: £0 COS! OWNER so. a5i 4. 06 dats Hoe wae See esr Hard een ae OEE a meee A 629 tax, How: Collected deo t cers wdvetrgenuit Sea aside rear gursed gan Sandee n 629 Collector's warrant. dog taxi. co.cc ccguce sauae aa ees eyes earees Hames 630 Collectors: bond) forse ccc is otes glow tees See gare'g eee e oe Led ee dru ce 630 application of proceeds of tax... 0.0.0.0 0... ccc ee eee eens 630 Collector's: fees ise ss2.gayees wae Satie Sou wid Men bd Gok wa aed ee Ree 631 when payment of tax to be proved...... 0.0... el eee 631 liability of owner for injuries............. 0.0.0.0. 000. c cece eee 632 duties and powers of Fence Viewers................. 00.0 e cece 632 notice: of Wence. Viewers is. ii.csic ses ces eeaeee a HS oye bun nhed awed 632 certificate of Fence Viewers. ........0. 2.00. cece cence 633 duties; Of Town, Boats... access msssc aaipad a anieadaed wate ax det'n es 633 GCOTEMMGNLE AS; EVIDENCES uses b giatoes > wa aumuard Sorted Sale Fe alee eee 633 tax to pay order for killing sheep, ete........ 02.0.0... 0c eee ees 633 when owners shall refund..........0 00... cece cee cece eee 634 dog chasing sheep to be killed........ 0... cece cece 634 owner to kill dog after notice............ 0. eee eee 634 when Justice may order killing..................0 000000 cc cease 634 who, deemed Owner Of,.dOe. 0. nc. c eu ee anne eee Genes eutinin ws 635 penalties collected and applicd.... 0.0... cc cece ee eee eee ees 635 when Justice may order owner to kill.......................00, . 635 license; fOr dO S8ina ses Sees ts was ey ek eee es eS bw ait Ringo Semen mnunee2-< 636 adoption of county registration................ 0.0.0... ccc eee eee 636 fees, issue of tags, definition of dog.................... 0000000 aee 637 duties of Assessor, list of owners, etc........-.....ccc cee ee cee ues 638 notice to owner or harborer, etc........... 000. e cece eee eee eeneae 638 Town: Clerk's: NOtiCe. «bi eegsne se saw pad g4y wae ta kee Red eiee Yeas nied 639 notice to Constable to seize dog... 1.0.2... eee ee ee nee 639 report of Supervisor of dogs registered..................00 00000 639 penalties, action therefor'scc.csins os eocivs eed eusiggin gs Gee ee 4 ahs ood 640 seizure of dogs not taged, ete... 0.0... cece cece eee eves . 641 damage for wrongful destruction............0..00 00.06. c eevee ». 642 disposition of fees and penalties.............0...0 0.000 c cee eeee 642 action for injuries of unregistered dogs................00....000, 642 DRAINS, DITCHES, ETC.— See Boarp or HEALTH; HIGHWAYS AND BRIDGES. 752 INDEX. DRAINAGE — PAGE. See Boarp or HEALTH. DRIVING AND RIDING — See RULES OF THE Roan. E. EDUCATION, COMPULSORY — See ScHOOLs. ELECTION — Pie OB sissies aie ssiei ny eel arene a eae igeae ware eg ehilca a ae tg 4g abel da 575 public. holiday's. asics geica em oes neat viene etek 4 nies huss 4 salam 2.28 575 notice of and by whom given............ 2... ee cee cee eee e eee ees 575 if notice fails to specify office to be filled Elector may fill in same.. 576 ELECTION DISTRICT — creation, division and alteration of............ 0.0.0 e cece eee eeeee 576 number of voters: to De. in... 62). cngn hee he oh ewe Som Gare se ea 576 town and city, or part of to be included in same.................. 576 abolition or consolidation of........... 0... c cece eee eee eee 577 map and certificate of boundaries of.............-..5....00000- 578-579 posting of MapisecsssGic< set setts tees ce beees Soo Lew Heme es 578-579 places of registry and voting, designation of and publication thereof 579 furniture for places of registry and voting..............-.....45: 579 building in which liquor sold not to be used...................... 579 officers of, qualification and how appointed...................4. 580-581 vacancies in, how filled......... 0.0.0... cece eee eee eee eens 583 towns, local election in governed by town law.................-.- 583 ballot bOXER. . 2. na cea wacvaee Saya DAG AG ath teh ey le DA AclaMh Gale de 583-585 See BALLoT Boxes. stationery, sample ballots, cards, etc., to be provided.............. 584 ballots, how and when to be furnished................. 0.000000 584 canvass of votes by inspectors... ... 2.0.0.0... 0c cee cece eee ee See Canvass or VOTEs. how and by whom made.,.................. pics Spanien & 587-589 copy of certificate, ete., of inspection to be given Supervisor........ 589 papers relating to, when and with whom to be delivered and filed.. 589 preservation of papers, ballots, ete................. eee eee eee 589-591 votes, how canvassed by Board of Supervisors.................... 591 See Boarp or CouNTY CANVASSERS. Board of County Canvassers to determine person elected........... 598 County Clerk to notify person of election......................-- 598 COLCIT CALE < OE soos sorseiion: tiem ute cane tea @oeu toe three Rew ua: Balasweadl pedals 607 soldiers’ vote, how taken and canvassed..............-0c0eeeaee 608-609 to be counted by Inspectors of election...............-.020 00s cee 608 duty of Inspectors of election as to canvass and certify as to....... 609 when to meet to canvass..........0.. 00-0 e cece cece eee eee 609 voting machines, use of at.......... 06 cece eee cee eee eee 610-618 how to be provided :. ci cu ce ceeee saad awe ee sees teense aw eee ee 611 form, of ballots for. cc sovsieciasgene onan s dase nees tem aseleda Be 612 sample official and unofficial ballots for................2-..20.04. 612 tally sheets and stationery..........-... 2.2. e cece ee eee ee eens 612 independent ballots for and how preserved.................-+-- 613-615 opening of polls, when used at............ 0.20 c eee eee cence 613 duties of Inspectors of election.............. 00. cee e cece ceca eee 613 how election with conducted.............. 0.0... cece c eee cece eee 613 manner of voting........... 066.6 cece eee cet teen nae 614 instructions to SV OUC TS ssa siss bic cavcnins Saas Ryeelebgd sermNab at Aoacabls. oe etRuitee of arenes 614 48 153 INDEX. ELECTION DISTRICT (Continued). PAGE. machine, how located — guard rail......... 20... cece eee eee 614 disabled voters, how to use........... 000 cece eee ete eee eae 614 vote of, how canvassed and proclaimed.................0.0000005 615 record of machines to be preserved............0 00 6c cece cece ees 615 number of voters in election district......... 0.0.0.0 cece ee eee 616 number of voters in towns... 0.0.2.2... 000 c eee cette eee 617 definition, esas cccqery gen gees Say Son ak heed HRERSTS BENE Ode wees eee 617 See PRIMARY ELECTION. See REGISTRATION. See ENROLLMENT. See Boarp or County CANVASSERS. ED MO Wis CONUS oy ins sedans ons atcha Solus WMG GAA ads iota Mat aay AR 49 opening and closing of polls............ 0.0... cece e eee ee 79 when Electors of village not to vote on highway question......... 380 ballot form of, when town meeting not held at time of general elec- HON S4'5 Canuck nab poets @ eee AOE A eS weenie nd aed a tele apa ao 80 Highway Commissioner, separate ballot for, when............/.... 80 illegal voting: a. felony.s. 334 ses ses sees casa sea ses see we ev aan ses 81 no liquor to be sold within one-quarter mile of................... 81 voting machine, use of at... .. 0... eee eee eee 84-86 See VoTING MACHINES. ELECTRICAL SUBWAYS — power to lay pipes, ete...............04. be Dk Melee Hea RR ORK Hienes 570 ELECTRIC LIGHT — See Lights or STREETs. ELECTION DISTRICTS — See ELEcTIONS AND Town MEETINGS. ELECTORS — qualification of to incorporate village........... 0.0... c cece ee eee 181 See ELECTIONS. embezzlement by public officer............ 0... cc cece caus eee eeenes 699 ENGINES — See Steam TRACTION ENGINES. ENROLLMENT — pplication of act.......... HST Acaae IG Setoenge Gale edo Ra Dork sehen ee ga 618 counties not included.......... 2... ccc cee cece eee cee ne naee 618 books to be provided for......... 0... ec eee cece e eas 619 POTM OP sys oles as cede Dea el poe guna elds KIO She xX Bee Boe onde A des 619 duties of Inspectors of Election................ 0.00. c cece tenes 620 special enrollment, how to be made...................000000 enue 621 form of statement for......... 0.0... cece cece cee een nees 622 Electors attaining majority after a general election, how to enroll.. 622 how to be transferred on removal from election district............ 622 change of residence of Elector............ 0.0.0... ..00 cece eee 622 Inspector’s list to be filed with County Clerk..................... 623 when list takes: €Mfettccc boy pacha det gace tea tian ca Rely oes seal E eas SOS 623 tor be: Public. reCOnds 654.450 sgas pew nae een song Sal wa ade EER Maer bare oid 624 only enrolled voters may participate in primaries................ 624 committees may make rules... 2.0.0.0... 0.0. e eee nee 625 proceedings may be reviewed............ 0.0.00 cee cece cece ee ence 625 expense making list town charge........... 0.0... cee cee cece ee 625 penalties for violating law.................. rr ae re ray Oe 625 how act to be made applicable.................. 00. ccc cece eee . 625 INDEX. EQUALIZATION — PAGE. See CoMMISSION oF EQUALIZATION. ERIE COUNTY, ELECTION IN— notice of election in, how given.......... 00.0... ccc cece ccc ceenes 575 maps and certificates of boundaries of..............00000000 ce eee 575 lection: districts: “Unis siajsus sis tec dare oy 19S RaLRER Malh GRMe DE ioiae mean gesonduar’ 578 officer providing ballots, etc., in... ........ cece eee cece eee 584 delivery and filing papers in.... 1.0... . 0c. ccc cece eee eee eee 589: organization County Board of Canvassers...........-..-.200005- 591 decision ‘of County Board of Canvassers as person elected in....... 597 transmission of statements to Secretary of State............... 598-599 ERRONEOUS ASSESSMENTS — See ASSESSORS. ERRORS — See ASSESSORS, ACCOUNTS, TowN AUDITS. i EXCISE — See Liquor Tax Law, Loca OPpTion. EXECUTOR, ASSESSMENT OF — See ASSESSORS. EXEMPTIONS FROM JURY SERVICE — List: of: persOns,,* Seer; j.5.,4 cuss sidan eioarg aise eae en aE a 206 evidence of exemptions jury service.......... 0... 0. cece eee eee eee 208 EXHIBITIONS ON FAIR GROUNDS — exempt from license.............. 3 lal ahs 4h ed nal ohana dish arteries eee 128 EXTORTION— by officer a misdemeanor... .......... cece cere eee cece ee eeeees 252 EXEMPT PROPERTY — See EXEMPTIONS. EXEMPTIONS — property exempt from taxation.......... 0... cece cee e cece eee 365-371 report Of ASSeSSOTS AS tO... ... cece cece eee t nec ee nen eee 371-374 household exemptions............ 00. cece eee e eee eee 374-375: military pay, rewards, etC......... 06. ccc cece c eee e eee ens 375 burial grounds; ete: saad vt dosaasiws hans bch ted dumb accdlantcds nies 376 buildings of mutual loan companies..................00 000.0200 377 real estate mortgages, etc................05. i Sas rb ga pte lta ste 377 from lécal taxa tions vecdsccw egies ete eyes aes cults yw LEa eee Eas 378 mortgages of real estate, recording tax, etc...................46. 378 cemeteries, etc.............. Bh Nevado ial uenbact sitter aiudues ast Geel CS LO eee GASES 382 soldiers’ monument associations............... 0000s eee eee eee ee 383. co-operative assessment or casualty insurance companies.......... 383 United. States securitiesic.2cc00s000 coasecde vie reet ed areete ge ee 384 hospital corporations.........0. 66 ec cece eect eee 384 plank roads, turnpikes, etc......... 0.0... eee eee eee 384 fraternal benefit societies, order, etc......... 0... cece eee ee eee 385 firemen and fire companieS......... 2.66066 c sce e eee cece nee eee 385 EXTENSION OF TAX ON ASSESSMENT ROLL — See ASSESSORS. 755 INDEX. F FAIR GROUNDS — PAGE. exhibit, ete., exempt from license............... eee e ee eee eee 128 FALSIFYING -ACOOUNTS: 26 222 on6 os onedees nike ea dete vetse ney Aedes 699 AS “CO -ASSESSMONTS 9 hsdcie od AS hed SUSE Os MAME DAME Yes 398 FEES — Assessors? “feesiics)gensdc a gas boc ate ene tales wae < ae meine Nace 707 Auditors’ towm ‘fee6i< a4 yoy 5 ca tngeke seem es sp deeess anes dah ed esas 707 census: enumerators” [668.0063 5. ceace wade ob REN Caew Pas Barks ases 708 clerk of the polls, fees... 2.0.0... cece cc eee cece ees 708 Commissioner of Highways, fees..............-. 26. ccc eee eee eee 708 Cotlector’s: -£e@Se%..canie' a ececcccasta igus: choes Si Saha Wan & Gere satiy A Open hres Gees al geile 708 Constable's): feesh o.xcus seta cine ae eee ex aden adanlauls yadda nea agile hci 709-712 Commissioner U. 8. deposit Joan fund..................2...0.0065 712 Coroner’s fees, Coroner’s jury fees... ..........6. 50000 c eee eee 712 SCounty? Clerks: f668ie. 1. sisieseciandch tins) AE BES leech tag Batecbanee aves 713-715 Court: Crier’s: fees: 224 ds ccna, 4b etch craps 0S GeO Sina Rees ee aS aloe tap 715 Fence Viewer’s fees...............-.-- Smee bus Reeve hale SCR GR Bx eee 715 Inspectors of Election, fees............ 0.066. c cece e eee eee 715 UEOUS TOOS oo ee'sd sats o esate eee acdealgan selon. 9 Sard. dead Aisa HD nae Reet 716 Justice of the Peace, fees..... 2.6... ee ee teens 716-720 Militia's: T6686. 562 actenenet eno Agee PAE ead ba Roem ae ae chs tine oS 720 Overseer of the Highways, fees.......... 20.0... 00 ccc eee eee ee 721 Overseer of ‘the: Poor's i156: sssanas henwy o60 00s $24 G8 R08 Sows Fe OMS 721 Pound: .Mastér’s: £60855... eso See neg eee Se ba bEG be nek bane wee be are cas 722 Printer sy L608 cisco deck sce & dua oe he Grebe drow UGTA arte tates eegule MaaegMa Tee pomlads 723 Railroad Commissioner’s fees............. 000000 e eee ee eee eens 723 School Commissioner’s fees........... 0.00.00 e eee eee 723 Sealer of Weights and Measures, fees............... 0.000 e eee 724 Sheriff's: feése cu sus vetwoes se anu eee eee ace RS y Hes UE YEE MEN SE eee 724-726 Stenographer’s: feesi: es aut g tke mae ee eR TRA AEG He Lem GOLNN OA MIRE EAA. ston 645 appointed by Town. Boardas..ccca0 seis ew genes peeadin we ema eee mes 645 to seal weights and measures and Surveyors’ implements........ 646-647 L669 Gsurxsauiers tee eee nee sia eee nee ede Pee bee ee Lace es ee oa 646 SACANCION. socohcsg ckga ae Gigern Sarita hs mbna awl A Ee OO eect eae ke Ss 647 using false weights, ete......... 0.06 eect eee ee eee teen eee 647 keeping false weights, seizing and destroying..................0, 648 stamping false weights, ete......... 0.6. c cece eee ee ee eens O48 SESSION LAWS — Secretary of State provide for county and town.:..............45 271 also the revision of general laws...... 2.20.0... cc cece cece eens 271 SEWERAGE — : city, town and villages may contract a8 tO..........0 2.0 cece cae 201 SEWERS — in towns established, etc.......0.. 2 cece eee eee eee ee eens Sitlemavver, Led SHEEP KILLED — See Doe Law. SIGNS — for MehWaysice nn taicins adery en Cina Roe a ee dinner aime 499 for: Town ‘Clerk's: Of G03. 6 acs seas arom dos a apace ances dae eon a eae rag eae Bod 222 SINKING FUND — as to creation of to retire bonds.............. 0... cece eee eee 669-670 SOLDIERS — vite Of, liow taken's soc. c ec cii ae spins 28 Gene ha Se duacds Genes ed age Se Ane 608 SPECIAL TOWN MEETINGS — See Town MEETING. when held............. Gnsus eRe ig OY, aramda ean enalba e mtuldan Tyan tade.g AES tes 72 form of application fot: <4: 6.0.0 news desma esis weg gah gree FE EE 72 notice and form Ofe ieig 0s idee seer eeneenence Hees deer mi aeaaad 73 INDEX. STATE — taxation of lands of, see Forest PRESERVE. : See ASSESSORS. franchise tax, see TAXATION OF CORPORATIONS, roads, see HIGHWAYS AND BRIDGES. STATE CIVIL SERVICE COMMISSION commissions appointed by Governor appointment of examiners............ 00000000: e eee ee eee eens room and accommodations.............. 0.00 c eee cece eee eens power and duties of Commissioners.................0 000 eee e eee make rules, keep minutes, investigate, issue subpoenas, examinations and, reports). \et@s nesyascete sen tws gn cet oda Mobs cen aare shies doe ee duties of public officers... 0.0... eee tenes UNCLASSINI CG, {SEPIACO wis suns danse ve xeviene ca ceae sais cs Gis seeaechatpaeraneny RAR SULLA rules for the classified State service classification. ¢sca.c%s re eve ee eae seeir ae Sawa eT A eeeS THA LES Che: KEM Pes CLASS ys 8 ress shinies Seadidaras seeueransei wees econ: esbaseGcaa eumrievave to THE COM Pelit VE CLASS) 25 aioe tne sine wase cote eai Sater x nanan cigs Baa Eaten exemption of competitive class............000.00 0.00 cee eee eee promotion, transfer, reinstatement, etc.............. 0000 cee eee NON-COMPELILIVE, CLASS. 5 gcsssccceia gin» Mee see: vias wwii watua hasan at dma baar en official roster, report of appointment................ 0. eee eee ee GiSHUPSING OM CETS sis.n scsi sree sears erseaose aes area nena Hence a abc rash aesniete We preference allowed soldiers, sailors, etc.............. 000000000 ee power of removal limited......... 0.000. c ccc eee eens obstructing right to examine, etc................. kids hulepine'tubnganede nc recommendation for appointment, etc........ 0.6.6.0 e eee ee ene political assessments, prohibiting...............0... 0000. c eee candidates not to promise, etc......... 0.0... ec eens attendance of witnesses, fees, etC.. 0... 00.0 cece ee eee taxpayers’ action... 0.0.2... ccc cece tet t tenes SAVIN CLAUSE: oo. dicacarera, dae ered eanersaioaumabaue ole degen Nice eg tgaeriv ancien preference to veterans not affected, etc........ 6... cece eee STATE DEPARTMENT OF HEALTH — See CoMMISSIONER OF HEALTH. See HEALTH. STATE LAND — See FoREST PRESERVE. STATE TAX — PAVE ts OR eee sacirs cesses saci ere tay cela ang ila tacos sai fo Nena Swann Some ate oacenacere a account of County Treasurer with Comptroller.................0. STOCKS — holder of exempt from taxation On................eeeu entre elien STONE — when may be purchased for highway use...........-....eeeee eee STONE CRUSHER — for highway use, purchase of......-..... 6: eee e eee eee eee ee peat STRAYS AND BEASTS DOING DAMAGE......... 0... cee eee euee See FENcE VIEWERS. notice: ‘to: Towit ‘Clerk: .4.0. asic ais.c aon. o APOE TOE THES TORS Ee Heme PAGE. 651 652 652 652 653 653 658 662 438 439 370 500 500 476 476 INDEX. STRAYS (Continued). PAGE. impounding beasts...... seisecalotiiecs ef Windre-us aL AA ale ate eaten ae tial 477 notice to owners..... HS bG se sees oe touareg eagds ews bees cheb es Beee 477 charges for notice...... with CORE RAT EMER Sak GOL Oed We LOE ESA Re 477 SUMMONS — upon whom served in town or county............ 00.00: eee eee ee 53 if action is against corporation........... 0.000 cece eee eee ee 53 SUPERINTENDENT PUBLIC INSTRUCTION — Supervisor report to as to Gospel and school lots................4. 321 supervise administration of trust funds of common schools......... 321 SUPERINTENDENT OF PUBLIC WORKS — direct as to bridges over canals..........00 0.0... c eee eee eee 519 give estimates as to certain bridges................ 0.002 cee eee ee 521 SUPERINTENDENT OF WEIGHTS AND MEASURES.............. 643 appointment of State Superintendent.......................000. 643 IS: UtE8s. 2 cen cc asreiticas eines ehdhee coastal ahr Ree cine ere Sed ip gare 643 copies of standard weights and measures..............0-.-..000 00s 643. See SEALER oF WEIGHTS AND MEASURES. SUPERVISORS — of town prosecute all penalties not provided for................05 53. duties as to appointment of special Constables................... 87 no greater power in Town Board than any other member.......... 110: Supervisor to pay license money to Highway Commissioner......... 127 Supervisor may license junk dealers............ 0.0.0. c cece eee ee 131 election and qualification............0..0.0. 000 cece eee eee 136. CErm: ‘OF OMCe- TW HCAS As ua anm ecards naewee sa seems WeN waa Sees 136 term of office in city two years..........00. 00. e eee eee 137 term of office in certain counties............0.. 0.0.0. cece eee eee 137 what qualifications he must possess... 0.0... ....000 000000 c eens 138 what offices he may not hold......... 0.0... c cee ee eee 138 who: are Meligible joy se big 3 cote ne bade Anny ad Geen deenned 44s 138 Oath Of OMCs ax cme ec wmed aces sunt G4 ieee Ga NG ad Heeler an REE AS 139 form of oath take ees i ediciones awa cu siinscaw ining, aawatien egal g agg all 139 before whom oath is taken. ......... 0.00. c ccc eee cee teens 140 vacancies, when and how filled... 2.00.0... 0... cece eee eens 140: vacancies filled special election or appointment................ 141-142 form order appointing Supervisors fill vacaney.................. 142 notice Of appointineNnt 0. d cc mdiee seers hues aioe ae Sw Oe Rese HaSeS 143 Fesignation Of :0Micese- css eu algae toss agree HeaRNe FAS ERM CRS 143 removal Of: 2.ccs sco aks neat eanea eas ame oases ae eens bee aes 144 undertaking to be given........... 000.00 ee 144 bond to indemnify against loss of deposit............... 0.000000 145 FORM Of DONG cn -eescid eect auaeenaa-naGiike Me mutes LAER Mek Wee 145 to give bond for school moneys............. 0... cece cece eee ees 149 refusal to give school bond misdemeanor.....................04. 149 to give bonds for railroad fund.............. 0.0.0... 0 cece cea 150 to act as Railroad Commissioners if authorized................... 150 validity of acts before filing undertaking....................040005 152 what is qualifying and acceptance of office.................00000- 153 duties. and POWeTsSs » vax s4 new vas dew sey tetas MER EEE ted Smads 154 jurisdiction three-fold, town officer, canvasser, county officer...... 154 COMPCNSAEION: 2 suanetos a vars ds eatele he tele ea anode a Domala sy MORES OEM a 154 to deliver books and papers to successor......... 0.0.0.0 aee 154 refusal to deliver to successor misdemeanor....................0. 155 776 INDEX. SUPERVISORS (Continued). PAGE. proceedings to compel delivery..............ccecee cece cence eee 156 form of application for delivering to successor................... 157 demand of predecessor all, school and town moneys...............- 159 keep account of all moneys received and paid out................ 160 deliver account to Town Clerk at termination of office............ 161 keep and disburse school moneys, etc............000eee cece scene 161 disburse library moneys......... 0.000000 e cece cence cee een 162 turn school moneys over to Treasurer Union Free School......... 162 keep record of town debt for highways and bridges............... 162 receive funds for liquor traffic............ 00... cece ee eee eee eee es 163 form of audit of Supervisor’s account................0 0 0c ee eee 164 account for all funds Tuesday before town meeting............... 165 file bond of Commissioner of Highway with Town Clerk.......... 166 approve Highway Commissioner’s Bond............ 0000000 eeeee 165 approve Treasurer of Highway Commissioner’s bond.............. 166 approve Collector’s bond and file in County Clerk’s office......... 166 approve Constable’s bond and file with Town Clerk.... ....... 1638 approve bond of Justice of the Peace.................0. cece eee 170 approve bond of Overseer of Poor and file with Town Clerk........ 71 receive tax of foreign fire insurance company...................- 172 approve bond of agent of foreign insurance company.............. 174 attend meetings of Board of Supervisors...................0.005 179 present the town audits, reports, etc............ 060.0 eee eee 179 sell and convey property of town when authorized............... 179 may appoint special Constable, ete........... 0... eee 180 receive fines, etc., from Justice of Peace and disburse, etc........... 180 prosecute for penalties......... 0. cece cette cece eee eee ens 181 ordering inhabitants to fight fires.................0.0..0000008 . Isl may remove bodies from cemeteries, etc...............-...00000- 185 notice to relatives given, et¢.. 0.0... cc cee eee eee ences 185 supervision of habitual criminals..................60.0.000 eee 186 decision as to incorporation of village, etc..................0005. 189 receive notice, proposition to incorporate village................. 191 act as Inspector of election..................040- He wsalegeerter coal fal 191 pay expense if village not incorporated.................0...0000- 194 consent of to diminish village boundaries....................... 195 trustee of property of dissolved village, etc...................065 200 assist Jury Commissioners, when required....................04- 203 prepare list for Jury Commissioners.................. 000000 eee 204 pay Sheriff notifying Jurors, etc......... cece eee eee eee eens 204 make jury list, ete., in certain counties....................0005- 214 command rioters to disburse, etc.............-.. SAeie seaNaeEe 220 may arrest TrioterS......... ccc cece cece cette eee e tenn naee 221 may call in person for aid......... cece eee eee eee eee eee ee 221 refusal to suppress riot misdemeanor............... 0c eee eee nee 221 may require surveys to be made, etc..........-. 2000 e cece eee eee 222 may institute supplementary proceedings to collect taxes, etc...... 222 expend surplus moneys, when.............. seer e eee renee eee ee 227 when to act in school district alterations...............+-.20000- 229 is member of Town Board............0 ccc cece cee e ence nee 251 with Clerk, Justice may expend surplus money...........-...... 262 School Commissioners to certify money to, etc................-4, 319 file the original with Town Clerk, and keep copy................. 319 to receive school money on giving bond........ hatGusheudssnias ene actus 319 refusing to give bond a misdemeanor, etc..........-.......4. 005. 320 acting without giving bond, etc.........-..-.. 6 sees e eee eee eee 320 to report on to common school, trust funds; ete. cscs es sccanees en . 321 to report on to Gospel and school lots............6..6 ess esse eee 321 to report on to common school funds in hands of Overseer of Poor.. 322 to report on to Superintendent fof Public Instruction, when, etc.... 324 to act in place of Trustees, ete......... 0s. cece eect e eee 324 777 INDEX. SUPERVISORS (Continued). to report to County Treasurer as to school moneys.............65 duties of as to schools sue. for penalties, et@s. conc. idics vee ta eee idaceea diy Gael ev eens on alterations of boundaries of district...... A Reins eels Plea a ese tage) ela Jawan on appeals from order on same fees. on' slich: appeal iad. s-saacimawarg on guglocd sive ec steng alge Mein woe dates as to sale of property of dissolved district................4 joint district, equalization of taxes, ete...... 0.0.0. how subsequent taxes assessed...........0... 0000 eee ete eee when may summons another Supervisor...............0..0..0008 fees on such proceedings............... 0.0000 e eee e eee eee may consent to removal of School Collector, warrant, etc.......... action for official neglect, ete........ 00.02. eee when to apportion assessments, valuation of railroad, telegraph, telephone and pipe line companies between school districts. etc. . duties after delivery of assessment roll...............5.-...-0008- forward correct description of lands to Comptroller.............- settlement of conflicting claims as to surplus taxes.............. to receive copy of Inspector’s return on canvass of vote and deliver to Board of County Canvassers.......... 6066s may be compelled to attend meeting of Board of County Canvassers. SUPPLEMENTARY PROCEEDINGS — to Collect: ties occas cave age bon ce eS She eaee eee ees how -and when dismissed... ..s246035 ce ve ga eco en wales eer aiens ebae SURPLUS MONEYS — of town may be expended, how and when...............0e0eeeeee SURROGATE — See PUBLIC OFFICERS. SURVEY — See Mars anp SURVEYS. may be required by supervisors... 2.0.0.0... 02 e ec eeeeeeeeeeee 1 TAXES — collected by Supervisors, ete... 0.0... 6c eee eee cee eee dismissal of suits and proceedings, etc................ 0. cece eee forest preserves, State lands, when may be taxed for -chool pur- poses, Cte, 26. eee ee ce eee ee eee See ASSESSMENTS AND ASSESSORS, TAXATION OF CORPORATIONS. TAXATION CHANGED TO MONEY SYSTEM, ETC................. vote thereon..... eee re Heeb ths eee adabeb cued vegeta eedon gs arse when. t6. také: @M@ct.s000ca08 oeked oe daiee seeker ey eess eee oda He’ failure to effect change........ spe toitTeaa ghd ASPIRIN tase Vids Ae nee Rea annual tax under system...........- eMist at Dhani leet Sus aun oboe Rteaas See Money SySTEM. COMMISSIONERS OF HIGHWAY. TAXATION OF CORPORATIONS — place of taxation of property. ...... 6.6.6. e cece eee eee eens taxation of corporate stock... 02... . 6... eee eee eee taxation of bank stock holders’ share........... 0.000000. e eae place of taxing individual bank capital.................-...... ns banks: to make report.......... 00s cece eee ence teen ete tenes bank share, how assessed. .... 0.00... ee cee ee eee eee PAGE. 327 329 329 329 589 593 219 20 219 345 INDEX. ‘TAXATION OF CORPORATIONS (Continued). PAGE. individual bankers, how assessed.......... 0000 .ce eee e cece neeeee 458 notice of assessment for banks or banking association............. 459 report: of COrporatiONnics ccscowwceds ves sounds er eMET ESI aK SST OS , 489 penalty for omission, ete. ...... 0.0... cee cece eee teen eens 460 corporations, how assesred...... 6... e eee eens 460 penalty for omission; CbGs js ge dees dae aie eco niaig ane paras Sicalane sma 461 franchise tax on corporation............ SEE Aes PRR a Ne Besos 462 certain corporations exempt from tax on capital stock............ 464 additional franchise tax on transportation corporation............ 464 franchise tax on elevated railroad company..................04-- 465 franchise tax on waterworks company............. 0 cece cee e ener 465 franchise tax on imsurance company......... 6.0.5.0 e ee eee eee ee 466 franchise tax on trust company.......-.. cece eee eee eee eens 467 franchise tax on savings bank....... eR ee er eee 467 tax on foreign bankers.... 2.2.00. .c cee eee eee eee eee aaeen 468 exemptions from other State taxes...........ceeeeeeeeee eguatens ie 468 TAX, DISTRICT (DEFINED) ...4 2c asscan ROS CONTA aRea b RE 452 ‘TAX ON DOGS — See Doc Tax. ‘TAX PAYER — See ASSESSORS. TAX SALES — when land sold for unpaid taxes... ...... 0. cece eee cc eee ee 447 advertisement: “and ‘Sale... .:4c.ccie.ciuces ee ota ee ee ce ewES Het es 447 conveyance by County Treasurer...... 2.0.20... beet ee eee ee eee 448 when purchaser may refund............ 0... cc cece cece eee n eens 449 TAXES FOR SCHOOLS AND SCHOOL PURPOSES AND COLLEC- TION THEREOF sa¢ecacy ce ben searoune mendes Rea sae ree ees Or 334-337, See ScHOOLs. TEACHERS — See SCHOOLS. pensions fOr. ....... ees ee cece ee tee erent erence nent eee naee 340-342 TELEGRAPH — EE AI 20 Faherty k yea aowa tle near ac eaane end esaan neanteusions Gpmanieereuteaahea feveteee. 461 See Tax oN CORPORATIONS. TELEPHONES — See TAX oN CORPORATIONS. TENEMENTS — no rooms or apartments of shall be used for manufacturing cloth- ing, purses, feathers, cigars, etc., except by family living therein 305 TOLLS — See Highways AND BRIDGES, TURNPIKES, PLANK Roaps AND BripGe CoRPoRATIONS. TORT — See Town AUDITORS. not to be audited unless especially authorized by statute.......... 247 what are torts, etess soni os ceyges ee cpa k ee Rebs wav RE ES TEER ATS ca 247 INDEX. TOWNS — PAGE. Of what: composed: scx a cvenn performed before filing undertaking.............. 148 what is qualifying and acceptance of office..............-.0-- 000s 149 to give bonds for faithful performance of duties................. 160 form: (of Collector's: DONG: x: Jae soc aes wie s BREE Batis aera nes 162 filing and lien of collector’s bond........... ccc cece eee eee eee eae 163 TOWN DEBTS LIMITED. See Mcunicipat DEBTS........-.--0.eece seers ase BeBe BETS 672 TOWN FIRE COMPANIES. See Fire CoMPANIEs. TOWN HOUSE. See Town MEETINGS. purchase site and building for............ ce cee eee ee eects 63 only property owner entitled to vote for.......... cee cece eee eee " 63 TOWNS, JURY LIST IN TOWN — Séée JURY DIistS:s sac enecuerers tgasan Sedaed ea Siew seeking vaalees 205 TOWN LINE — See BounpaRy. TOWN MEETINGS — What) are S