George Crane Morehouse.

The supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe online

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Online LibraryGeorge Crane MorehouseThe supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe → online text (page 89 of 96)
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1 E. S. 889.

In HoMhins v. Mayor, 64 N. T. 18, it was held that the board of canvassers,
although composed of town ofiBcers, do not meet as such or to perform duties ex-
-clusively relating to town or county matters, but meet as a distinct board for a
special service.

Whenever services have been rendered which are beneficial to a county, and no
specific compensation is provided by law, they may be deemed contingent charges,
of the allowance of which the supervisors are the sole judge.

People, ffiB rel. MoSpedon, v. Haws, 12 Abb. 204 ; Brady v. Supervisora, 2 Sandf.
472; affirmed, 10 N. Y. 260.

There seems to be no specific amount fixed for such services.

The services are not "for the town," nor "at the anmuU session" of the board
■of supervisors.

The duty is required by statute, therefore it should be paid for; it is for the
benefit of the county, therefore a proper " contingent " charge, to be audited at
■a "reasonable" sum.


The State assessors are required to visit every county, at least once in two years,
and empowered to swear witnesses and examine all persons deemed necessary in
■the discharge of duties. The town officers are required to furnish them all in-

808 Supervisors' Manual.

fonnation belonging to or connected with their respective offices. The meeting
is called, not to determine the valuation of the tovms, but of the county, as a
whole, compared with other counties. The expense would seem, therefore, to be
a county charge, not a town charge. If the assessors receive an annual salary
" in lieu of all other compensation," they would not be entitled to extra pay/ron»
the town, at any rate. The supervisor of the town is generally invited to attend
this meeting. For what reason he is so invited, it is difficult to see. He does not
assess the property; has nothing to do with the assessment, and has no more
knowledge or information of the subject than any other citizen, and ought not
to be required to attend. The assessors have the information, assess the property
and are the ones best qualified to enlighten the State officers on this subject, and
they can then receive from such officers such suggestions and instructions as are
necessary for them to act upon.



For each day's actual and necessary service $2 00

Laws of 1870, chap. 242; IE. S. 839.

For services in alteration of school districts, per day 1 5{^

2R. S. 1157, §5.

For each certified copy of jury list for justices of the peace 1 00

Code Civ. Pro., § 2990, as amended by chap. 505, Laws of 1889.

For fees, services of county officers, see ante, under each title; also "County
Charges," " Town Charges," ante.


It is stated in the text that the board of supervisors should not
audit, against any town, the fees for justices of the peace and con-
stables for services in criminal cases, which are by law chargeable to
any town. The reasons for this statement are contained in the fol-
lowing history of the law relating to the subject. By the Bevised
Statutes (1 R. S. 926, § 4, subd. 3) " the boards of supervisors had
power to audit the accounts of town officers and other persons against
their respective towns, and to direct the raising of such sums as may
be necessary to defray the same."

Under this statute, the board undoubtedly had power to audit the
accounts of justices of the peace and constables ; but in 1840, by
chapter 305, a board of town auditors was provided for the purpose
of auditing and allowing the accounts of all charges and claims pay-
able by their respective towns. This act did not take from the board
of supervisors the power to audit, which they formerly possessed,
but created another board having concurrent jurisdiction upon that
subject. In accordance therewith, the courts have decided that
where the town board have acted upon claims pi'esented to them in
the first instance, the board of supervisors have no power to review
or reverse their decision, but were to levy upon the town, under the
general taxing power, and raise the amounts specified in the certifi-
cate of the town board.

IHill, 199; 98 N. Y. 222.

By the Laws of 1846, chapter 180, the fees for officers for crim-
inal proceedings were to be paid by the several towns or cities
wherein the offense shall have been committed, and the board of su-
pervisors " shall assess such fees and accounts upon the several towns
designated by such accounts." In 1860, chapter 58, exclusive power
was given to the board of town auditors to audit the accounts of jus-
tices of the peace and constables for fees in these cases, and the
amount therefor was to be included in their certificate and " assessed
by the board of supervisors upon such town in the same manner as

810 Supervisors' Manual.

other town charges are now assessed and collected," and all acts and
parts of acts inconsistent with this act were thereby repealed.

This deprived the board of supervisors of their power to audit
these classes of accounts.

In 1866, by chapter 832, the act of 1860 was amended so that the
power of the town board to audit these accounts was retained, but
the right was given to appeal from such audit and allowance to the
board of supervisors, who there'wpon had power to audit and allow
such bills.

This did not restore the power to the board of supervisors to audit
these accounts, except on appeal as prescribed.

As to constables, the law has not been changed from that day to
this ; therefore, as to constables, the board of supervisors have no
power to audit their claims except on appeal duly brought.

As to justices of the peace, the Laws of 1869, chapter 855, pre-
scribed that " no board of town auditors shall audit a service bill for
any member of such town board ; " and the accounts of members
of the board of town auditors for services " shall be audited by the
boai'd of supervisors."

As the justices of the peace were members of the town board,
while this law was in existence the town board could not audit the
accounts of justices, but the same were to be audited by the board
of supervisors; this act, however, did not repeal any prior laws
relating to the subject, and in 1871, chapter 274, the act of 1869
was amended and reads as it is now printed in full in the statutes,

See Laws of 1869, chap. 8S5, 9 6.

By these acts the town board act upon the accounts of justices of
the peace according to the provisions of the law of 1860, as amended
m 1866 ; an appeal was given, to the board of supervisors, and the
said supervisors shall thereupon audit the accounts of such justice of
the peace, and their decision in the auditing and allowing of said
accounts shall be final.

It will be seen from the above that the town board have the right
to audit the accounts of justices of the peace, and that the only
right that boards of supervisors have to audit these accounts is when
they are properly brought to them upon appeal.


[The references are to the pages. See the headings to each chapter.]

of account for support of the poor to be given clerk of board of super-
visors 48,365

by whom made 48 , 365

and when 48,365

of report of agent of non-resident creditor to be sent to assessors, 330

by whom made 330

of town audits to be delivered to clerk of board 396

form of 396

to be published 396, 545


altering, falsifying, concealing or destroying of, penalty for 1

how supervisor to keep 38-38

form for keeping 30-33

town auditors to certify. 38

when supervisor to account 33 , 363

by supervisor to be verified 38

abstract of poor, to be deli vered clerk of board 48 , 365

of school moneys to be made and delivered to town clerk. ..28-30, 50, 55

of gospel and school lots funds 53

to be delivered to successor in office 53

as to dog fund 69-77

of sheep injured by dogs 1 46, 59-77

of county treasurer with comptroller, when to be stated 394

to be presented for audit by prescribed day 348

must be itemized and verified 344

if not properly verified, to be returned for correction 345

gross amount of, cannot be arbitrarily reduced, each item must be acted

on : : 345

form of (general) 354

form of (Livingston county poor law) 365, 368-9

highTvay commissioners 370

presented to board of supervisors to be numbered 398

superintendent of the poor 418-30, 590, 594

for collection, when exempt from taxation 213

(See Auditing of Accounts.)


form of 1°

(See FOKMS.)

ACTIONS AND SUITS (see Mandamus) :

none against county, for county charge 349, 449-54

against town to be reported to town meeting by the supervisor 51,736

process in, how served ^rci''^w

under the law relating to dogs I

for penalties, by supervisor °9

(See Penalties.)

813 IXDEX.

ACTIONS AND SUITS — Continued. . page.

on contract not made by town officers as sach 97

, by board of health 121

by comptroller against county treasurer for neglect 281, 294

to recover amount audited and paid illegally 449-53, 465

by and against county, how brought 448, 756, 761-2

controversies betvf een counties 757

defined 75&

relief from erroneous or illegal assessments on lands divided by

county lines 757

to determine in what counties lands are taxable , 757

how commenced ■ 757

decisions as to actions by and against county 338-54, 449-63

for damages by mobs ■ 758-61

resolution authorizing 332-43

for summary investigation of corrupt expenditures 88, 754

decisions thereon 754

for despoiling trees ■ 756

for spoliation or misappropriation of public property 762-3

ultimate disposition of proceeds 763

when may be brought before justice of the peace 761

inhabitants may be witnesses and j urors in 762

process in, how served 762

against or by towns 785-!)

town may be sued or sue 735

in the name of town 736

exception thereto 736

process to be served on supervisor 736

report thereof to town meeting 736

power of town meeting thereupon 736

how action brought 735-6

and conducted 735-6

for defective highways 682-91

judgment in, a town charge 683

town may sue highway commissioners thereon 683

decisions thereon 684-91

inhabitants competent witnesses, and jurors when 736

when may be brought before justice of the peace. 736

for penalties for trespass on town lands 736

for partition of town lands 737

decisions 737-9

by and against supervisor 740-6

when may be brought 740-2

hovr brought 744

when successor may be substituted 744

may employ counsel 745

decisions thereunder 742-5

for the protection of tax payers 745-8

decisions thereunder 748-54


assessment of 218, 224


of wines, penalty for 127

what is 127


of delivery of books, moneys, etc 26

to assessment-roll 241

when vaUd 241-2

to account , 344, 854

in supplementary proceedings for taxes 90

Index. 813

how assessed , 193-4, ige, 197, gig, 324, 3a5

contract with agents of municipal corporations hound by limitations of

their authority 343, 377-80, 390,457, 465

when cannot legalize claim by acknowledgment, ratification or other-
wise 343

of non-resident creditor when to report to county treasurer 328 233

penalty for not reporting .~. ! 230

committee of lunatic not taxable as !.".'!!!!.'!!.'!! 218

AGBEEMENT. (See Contkact.)


when exempt from taxation 211


auditing accounts in 438-40

chairman and clerk in 43I


exempt from taxation 305


in accounts, books, records, penalty for 1, 3

of school districts , 54-8

of town 93-4, 468, 473

of election districts 146

of decision as to elections cannot be made 174

in assessment-rolls, confirmation of 357


afflicted with glanders ISO


from equalization 338-84

notice therefor 838, 883

proofs thereon 339

subpoena of vritnesses on 339, 838

nature of evidence on 839-30

determination of 339-30

how State assessors are to proceed on 339-31

where heard 831

dismissed when appellant fails to appear 881

effect thereof 331

costs on 331-8

rules and regulations on 333-4

by tax payer from audit of town charges 357-8, 488

when to be taken 357-8,483

notice thereof 338, 483


corrupt bargain for 3

of forest guards 95

fire wardens 95

to office by supervisors 617-23, 638

duration of 617

commissions, how signed 618

not to be made by parol 618

power of, cannot be delegated 619

veterans to be preferred for 630

decisions thereunder 631-3

not to be removed, when 631

decisions thereunder ^^ioi

of member of appointing board improper ■ . 638

&s supervisor, who are eligible 4, 5

who are ineligible ^ 5

814 IXDEX.

APPOINTMENT — Continued. paob.

as supervisor, when appointed 8, 9

by whom 8, 9, 10

order appointing supervisor 13

cannot be questioned collaterally 13

of town auditor 87, 359, 361

of town sealer of weights and measures 100, 581

of firemen in towns 100

of coUector 101, 103, 274-5

of inspector of election 148, 149, 150

of special highway commissioners 406-7

when and how appointed .' 466-7

district attorney 551

of assistant district attorney 553

who appoints 553

who authorizes 553


power of legislature over, for taxation 186-7

by school commissioner ; 64

of valuation of railroad, telegraph, telephone and pipe-line companies

among school districts 66

of town property on division or alteration of town 93, 766-7

of debts between towns 93, 766-7

of State taxes 203

of county tax 466

of railroad debt on dividing town and erecting new town 474

of expense of public highway or bridge 481, 490, 507

over boundary streams 490-1, 508

of assembly districts 531

of expense of bridges between adjoining towns. (See Koads and Bridges.)
committee on ratio and 643

duties of 643-7


of supervisor's bond by town auditors 15, 19

by county treasurer 19

of highvray commissioner's bond 34, 37

of collector's bond 35, 87

of constable's bond 85, 37-8

of bond of justices of the peace 35, 88

of excise commissioner's bond 36, 39

of bond of overseers of poor 36, 39

of railroad commissioner's bond 15, 46

of extension of time to collector 280

by county judge, court or justice of supreme court before copying

records 483

of county clerk's bond 555

of bond of superintendent of poor 588

of bond of county treasurer 558-9

of bond of district attorney 548, 549


board of supervisors may submit to 453, 536


for militia to be provided by supervisors 526-9

who select 526-8

expense a county charge 538


how appointed 529

pay of 529

a county charge 529

must be paid as certified 539

In-dex. 815


report of 283

how paid 393


'Warrant of, for non-delivery of books, money, etc 37


fees of justice in : 803


rejected taxes to be added to. 41, 383-3

preparation of 331-338

(See Assessment and Collection of Taxes.)

deposit of, for inspection 336

notice tkereof 336-7

review and correction of, by tbe assessors 338

by the board of supervisors 348-57

when to be delivered to supervisor 340-3

his duties thereupon 344-6

to town clerk 843

notice thereof 343

oath to, by assessors. 841

when valid 341-3

when not , 241-3

duties of board of supervisors as to 348-57

of supervisor 344

committee on form of 350

report by 350

committee on footing of 250

report by 251

committee on " Erroneous Assessments " 251

powers and duties 351-7

report by 256

correcting errors in 253-7

confirming alterations in 257

extension of taxes on 261

table for extending taxes 363

collector's fees not to be added thereon 363

form of 364^9

examples of those held insufficient 366-7

as to residents 323-46

guardian, executor, trustee, etc .' 318, 234

non-residents 335-8, 253

rents and debts owing to non-residents 193, 388-9

description of railroad in 346-7, 307

for State lands in Forest preserve 191

how made when same person owrns more than one lot or farm 270

separate, disconnected pieces of land, how inserted in 370

confirming tax on, as extended on 263

delivery of, to collector 271

warrant to be annexed to 271

its contents - 272-4

cannot be amended or altered after final action thereon and warrant

issued 361-3

must be complete before delivery 243, 361-3, 373

equalization 833-36

corrected roll to be delivered 323

for railroad debt when town divided 474

signing of warrant is compliance with law requiring tax-rolls to be

signed by supervisors 243

original should be delivered to collector 245

defects in copy filed, not evidence of defects in original 371

$ mark not essential in 274

816 Index.


of r^ected taxes 41, 282-3

for cutting noxious weeds, brush 42, 279

of dogs 69-77

property liable to taxation 188-97

town, county, city and village bonds exempt from taxation 45

of railroad, telegraph, telephone and pipe-line companies in school

districts C6

general taxation of. (See Corporations.) 85, 86

to pay town debt for railroads 85-6, 713, 719, 731-4

notice to be given collector of amount of taxes 35

levy of taxes, to pay town and county debts 46, 474, 713

warrant for collection of school taxes, how rene'wed 62-3

warrant, its contents 271-2, 275-7

for taxes, for purchase-price of land 231

form of warrant 275-7

when renewed 62-3, 101-2, 279-80, 470, 493

supplementary proceedings for 89-92

extension of time for collection on appointment of collector 101-2

power of legislature to impose taxes 186

to determine taxable persons and property 186

decisions thereunder 186-7

for local improvement 186

to apportion tax 186-7

purpose of tax, not without limit 187

cannot authorize for private purpose 187

must be for public purpose 187

land, real estate, what is 188

of plankroads and turnpikes 188, 304

lands in Forest Preserve, how taxed 191

State lands, taxation of, for local improvements 192

of corporations. (See Corporations.)

on lands sold by the State 193

on personal property 193-7

on debts owing non-residents 193, 194, 225-29

residents 193

"business capital of non-residents, how assessed 194, 196

property exempt from taxation 45, 198-214

where property to be assessed 214-38

duties of assessors 221-38

assessment districts 221

inquiry to be made -. 222

time when assessment made 222

of residents 193, 195, 214-17, 218-21, 223-5

(See Assessment-Roll.)

as to rents and debts owing to non-residents 228-9

agent thereof to report 230-2

debts owing for purchase of real estate taxable 239

how taxed 230-2

how collected 230-2

Tvarrant therefor 231

lien thereof 231

if sheriff neglects to return warrant, how proceed 231

proceedings, if such warrant returned unsatisfied 232

assessors not bound by statement furnished by agents of such

creditor 232-3

valuation of real and personal property by assessors 232

omitted property, how valued and assessed 234-6

deposit of assessment-roll for inspection 236

notice thereof 236

" review day " 238

notice thereof 237

is essential 237, 239^0

powers of assessors on 238-40

Ikdex, 817


" review day," reduction of valuation on 239-40

proceedings for , 239-40

if assessors neglect to meet on, how assessment reviewed and

corrected 340

neglect of assessors, as to 244

penalty for making false statements as to tax or assessments 222

tax on land vacant by removal of occupant 246-7

duties of bozurd of supervisors as to assessment-rolls 248-77

committee on " forms of assessment-rolls " 250

report by 350

committee ou " footing of assessment-rolls " 251

report by 251

committee on " erroneous assessments " 251

duties of 251-7

report by 256

reserved rents in leases in fee 252

omitted lands in preceding year 334

to be deducted, how 334

in current year 235

correcting errors in assessment-rolls 258-7

State tax must be levied 357

refunding taxes 258-61

overcharges in non-resident taxes, how deducted by comptroller 260

may pay tax in any one year without paying that of any other year. 260

within what time 360

town liable for such overcharges 261

extension of tax on assessment-rolls 261

table for 263

collector's fees not to be added therein 263

of State lands in Forest Preserve 191, 267-9

confirming tax as extended 262

delivery of rolls to collector 271

account thereof to be transmitted to county treasurer 274

for road scraper, road machine 277

stone crusher, tax for 278

for cutting noxious weeds 279

extension of time to collect ; . . 279, 280, 470, 493

losses by certain officers, on what to be charged 280

arrears of taxes, statement of 282

how paid 282

canceling tax by comptroller for errors 284

repayment thereof 384

reassessment of tax on invalid sale for taxes 285

unpaid school tax«8, how collected 294^6

when highway tax not inrorked 396

banks and their stockholders, how taxed 310-14

notice to be given to 311

individual banker, how assessed 313

who is 314

savings banks 314

life insurance companies 315-8

fire and marine insurance companies 316

tax on premiums of fire insurance companies 317

co-operative insurance or casualty companies 315

on franchise of corporations 318

relief from erroneous or illegal assessment of lands divided by county

lines ^57

$ mark, not essential in * '■*


to qualify ■ 19' 331

list of, to be delivered to board of supervisors . . . • 4b

to apportion valuation of railroads among school districts 6b


818 Index.

ASSESSORS — Continued. pagj,.

to list and assess dogs 69-77, 221

■when to have survey of non-resident lands 83, 227

who to cause the same to be done 83, 227

duties as to elections 145-81

(See Elections; Board of Countt Canvassers.)

duties of, as to assessment 221

(See Assessment and Collection of Taxes.)

to use forms and obey instructions of comptroller as to assessments 243

instructions of comptroller 248-50, 267-9

neglect of duty by 244

pay of 794

a town charge 378, 794

duties of, when to^n divided owing railroad debt 474

number of, may be fixed by town meeting and board of supervisors, 496, 784
duties of, as water commissioners 98


how appointed 553

who authorizes 553

payof 554


list of incorporated, for comptroller 50-1, 656


against witnesses 476, 477-80


employment of, by excise board proper 41 3

how audit account therefor v 412-4

for board of supervisors 412

pay of, a county charge 413

to assist district attorney when county charge 413

assigned by court to defend prisoner, not a county charge 413

for superintendent of poor, when county charge 413

DISTRICT. (See District Attorney.)

assistant district attorney. (See Assistant District Attorney.)

when supervisors may substitute 536

for supervisor in suit 745

a town charge 745


definition of 338

board of supervisors cannot delegate 351

no law, no fee 351

officer to keep account of fees , 351

penalty for filse audit 352

for auditing fraudulent claim 352

for extortion 352

for presenting fraudulent claim 353

neglect to audit is rejection of claim 353

may be compelled to audit by mandamus 353

■where one board neglects to audit, subsequent one compelled so to do, 853

of accounts 337-446

practice and principles governing 388-54

powers as to, statutory and limited 838

wlien fixed by statute, as salaries, etc 388-9

when not so fixed 339-43

powers of officers in, are quasi judicial 889-43

claim not legally chargeable is void 339-43

when an improper item in, does not vitiate tax levy 340

when it does 340

how illegal item annulled 340, 465

court cannot audit 340

Ikdex. 819

AUDITING — Continued. ^^^^

how proceed, if auditors not satisfied with charges 340

can hear evidence and proof on ' [ 340

how reviewed 34J

court can compel board of audit to act, but not what amount shall be

audited 339-43

exception thereto , 389-43

claim for services rendered by order of county officers 341

acceptance of amount audited precludes further claim thereon 343

but not where claim presented without claimant's knowledge 344

report by officer is not presentation of claim 344

fees of county treasurer on tax sales must be audited 344

cannot audit gratuity 354

nor to get rid of claim. , 354

judgments 374-80

Online LibraryGeorge Crane MorehouseThe supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe → online text (page 89 of 96)