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 91 of 96)
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report of regected taxes to 41, 383

duties thereon 383-3

highway commissioner's statement as to roads and bridges to be deliv-
ered to 41, 870

duty of board thereunder 41 ■

noxious weeds, duty as to 43

roads and bridges over boundary streams. (See Roads and Bridges.)

to levy tax to pay interest and principal of town or county debts 46

(See Chapter XV.)

duty as to sheep injured by dogs 46, 69, 77, 493

as to taxation of dogs 46, 69, 77, 493

to apportion expense of survey of town boundaries 83, 381, 383

to levy taxes for payiog town indebtedness for railroads 85-6

duty as to taxation of rents and debts owing to non-residents 338

to levy expense of survey and maps of non-resident lands in the same.336-7
powers of, as to review and correction of assessments and the assessment-
roll 340,351-7

duties of, as to assessment-roll 348-57

(See Assessment-Roll.)

committee on forms of assessment-rolls 350

report by, to 350

committee on footing of assessment-rolls 350

report by, to , 351

committee on erroneous assessments 351-7

report by 256

powers and duties of 351-7

powers of, as to reserved rents in leases in fee 353

as to non-resident lands 253, 493

as to omitted lands of preceding year ^ 334

of current year 235

correcting errors in assessment-rolls 251-7, 483, 486-7

to levy State tax 258

refunding taxes by 258-61

warrant for collection of taxes by 371-3, 875-7

account thereof to be transmitted to county treasurer 274

duties of, when collector neglects to quality 374

where collector refuses to serve 275



830 Index.

BOARD OF SUPERVISORS — Continued. page.

must complete assessment-rolls before delivery to collectoT 261-3, 271

mast sign and seal warrant 273

to levy taxes for default of collector and county treasurer, vrhen 280

to furnisli maps for comptroller. (See Maps.)

when to sue county treasurer for neglect 281

to collect of collector and county treasurer taxes twice paid 284, 285-8

duties of, when comptroller gives notice of irregular or imperfect

description of lands ... 285

or of his apprehension thereof 285

duties of, as to unpaid school taxes 294-6

highway tax not worked 296

duty of, as to assessment-roll on taxation of corporations 299-831

to send statement of corporations to comptroller 321

equalization by. (See Eqdalization.)

auditing of accounts by 337-446

(See Additing op Accounts.)

to provide box for accounts 343

duty of, as to town audits 395-6

appeal to, from audit of town charges 357-8

duties thereon 357-8

to levy taxes for town audits on certificate of town board 395-6

as to drafted men 511-12

may extend or diminish boundaries of villages 617

appointments to ofiSce by 617-23

duration of 617

commissions, how signed 618

cannot be by parol 618

cannot appoint one of their own number 618

is not an incorporeal hereditament nor a grant, but an agency 618

legislature may control unearned emoluments of office 619

entitled to salary fixed by law 338-9, 619

cannot delegate appointments to office 619

resignation of office, how made 619-30

veterans to be preferred for 630

decisions thereunder 631-2

not to be removed, when 621

decisions thereunder ,.621-2

to report trusts for benefit of common schools '. 525

BONDS:

supervisor to give 13, 46

as railroad commissioner 15

penalty of, how fixed 16

what bonds are required of supervisor 13, 14, 15, 46

if condition of bond for school money be broken, county treasurer to sue. 14
for buying and canceling town debts by issuing new obligations. (See

Mdnicipal Indebtedness.)

time within which supervisors must give security 13-5

sureties on, required 13-5

for local school fund not required 17

form of supervisor's 18, 19

filing of bonds 13-9, 40

of highway commissioners 34, 37

of collector 35, 37

of constable 85, 37

of justices of the peace 35, 88

of excise commissioners 35, 39

of overseers of the poor 36, 39

forms of. (See Forms.)

and other town debts to be reported 43, 51, 387

to be given on paying or retiring debts of town, city, village or county.

(See Municipal Indebtedness.)
of town, county, city or village exempt from taxation 45, 213-4



Index. 831

BONDS — Continued.

buying and canceling town. (See Municipal Indbbtedness.) page.

of county clerk ggg

of county treasurer ..'.'.'...'.'.".".".' 558

■when to be sued !!!!!!!!!" 560

neglect to give, forfeits ofiSce '.".!!!!!!!!!'. 558

of bank, designated as depository of county funds !!.!!!!! 560

of superintendent of poor !!!!.!!' 588

of district attorney !.!!!!.!!! 548

for collection, when exempt from taxation '.'.'.'. 813

town or county, need not be audited '344 389

if lost may be paid on giving bond of indemnity ,' 344

BOOKS, PAPERS, ETC. (see Evidence):

falsifying, altering of, penalty for 1

concealing and mutilating of 1

to demand and receive .... S3

refusal to surrender to succesisor, misdemeanor 3

if refused, how proceed 23-8

keeping accounts in 28-33

filing of 40

relating to gospel and school lots fund to be delivered to successor 53

and take receipt therefor 53

school books, etc. , lost or inj ured to be reported to supervisors 63-4

of board of supervisors 464

kept by clerk 464

to be open to the public 464

of county 464, 483, 487-8

who have charge of 464, 483, 487-8

copies thereof, how made and expense thereof 464, 483

approval required 483

to be kept by surrogate 573

expense a county charge 573

of any officer, board or commission acting for any county, town, city or

village are public records 747

and open to any tax payer 747

of county treasurer to be delivered to his successor 567

for entering chattel mortgages a town charge 374

BOUNDARY:

streams or waters 43

bridges over, expense of 43, 480-1, 508

(See Roads and Bhidges.)

monuments, State 50, 98

town boundaries to be surveyed 83, 470

how fixed 83, 470

of villages, how extended or diminished 617

BOUNTIES:

for destroying tvolves and noxious animals, county charge 400, 470

BRIDGES AND ROADS. (See Roads and Bridges.)
BROOME COUNTY:

Instructions for elections in 181

BRIERS:

destruction of noxious S79

BRIBERY:

of inspectors of election 165

expenses in trial for, a State charge 403

BUILDINGS:

control of town 100, 103, 504, 510

lease of town 100, 103, 510



833 Index.

BUILDINGS — Continued.

public, exempt from taxation. (See Exemption.) page.

of county, expense of repairs county charge 400, 464, 466, 469, 489

insurzmce of 4U6

repair of court-house and jails 400, 464, 466, 469, 489

county buildings 400, 464, 466, 469, 489

for poor-house 400, 464, 466, 469, 489

buy sites for county 400, 464, 466, 469, 489, 500

how fixed 400, 464, 466, 469, 489, 509

how changed 509

to lease and sell county 469

jail, may be in another county building 500

BURDEN OF PROOF:

when to impeach legislative powers of supervisors, is on plaintifif 473-3

CALENDAR :

printing of, a county charge 401

CANVASS OF VOTES :

by inspectors 151-9

by county canvassers 159-72

to be published 499,543

at town meeting 776

(See BOAUD OP County Canvassbhs.)

CEMETERIES :

how treated on division or alteration of town 93

exempt from taxation 312

how enlsirged 495-6

power of town meeting as to 784

CENSUS ENUMERATORS :

pay of 794

CERTIFICATE (see Municipal Indebtedness):

as to oath of office 6, 7

no fee therefor 7

by county treasurer as to bond for school moneys 14, 19, 64

by town auditors to supervisor's account 33

by fence viewers as to sheep injured by dogs 46, 69-77

of apportionment by school commissioner 64

of appointment of deaf-mute and blind as county charge 80

by town auditors as to repairing and rebuilding roads and bridges. . . .187-41

by town clerk thereof 140

as to canvass of votes 161, 169-71

is evidence of officer's election 19, 171

of lands bid in for county 386

as to unpaid tax of non-residents 292

of accounts audited 356, 865, 395

form of such certificate 395

to resolutions 471, 475, 498

to copy of paper in office of clerk of board of supervisors 475, 498

of clerk of board as to town and county audits, supervisors' pay and

equalization proceedings 658

as to proceedings of the board of supervisors 659

CHAIRMAN :

of board of county canvassers 159

oath of 160, 166

to sign certificates as to election 161, 169-71

to sign notice for special election 171, 172



Index. 833

CHAIRMAN — Continued.

PAOE.

01 board of supervisors, how chosen 634-5

in Albany county !.!.'!!'.'!' 431

Rensselaer county !!!".' 443

Erie county , '[ g2g

Kings county 626

duties of 024

if absent, temporary chairman chosen gg^

if he declares resol utiou lost or carried, illegally, mandamus lies to correct. 486

J . . , 634

may administer oaths 434 477

to witnesses .'...,....' 477

to sign resolutions and certify records 471 475 493

to approve bond given by bank for county fiinds '....! 561

to sign commissions of appointed officers 618

when to approve bond of county clerk !.....! 555

duties of, as to mUltia and armories. (See Hilitia.)

proper form for declaring the vote on certain resolutions 643

process in suit may he served on 763

his duties thereon 7g2

of committee .!!.'!.*.".".'.'."!.".'!.'!!.' 633

new chairman may he elected by committee 633

CHANGING SITE :

of school-house 497

of county buildings ,,', " '. 509

CHILDREN :

not to be kept at poor-house 599

may be bound out .' . . ' 600

CHURCHES :

property of, when exempt from taxation 304

not an " incorporated company," under tax laws 309-10

CLAIMS. (See Town Charges; County Chakgbs.)

CLERGYMAN :

when property of, exempt from taxation 307

CLERK OP BOARD OP SUPERVISORS:

duties of 48, 101, 634-5, 464, 648-59

appointment of 464, 636, 648

term of ofi&ce of 626

in Erie county to give bond 636

compensation, how fixed 464, 649

to deliver abstract of poor accounts to superintendent of the poor 654

how proceed when coUector does not proceed with collection of taxes. . 101

375

to send corrected (equalized) valuation to comptroller 333, 655

to take accounts from box in county clerk's office . . 343

and file and number them 343, 398

to publish notice to present accounts in certain counties 343

to publish town audits 396, 545, 651

form of 651-3

to publish county audits 544, 651

form of , 651-3

to publish reports as to town debts 545

county debts 655

resolutions 498, 545

election notices 498, 543

official canvass • 498, 543

session laws 541

equalization 544

105



834 IKDEX.

CLERK OF BOARD OF SUPERVISORS — Continued. page.
to publish statement as to supervisor's compensation 544

and other accounts 544, 650

to publish town debts 545

to call meetings to order 633

to make up roll of members 624

in case of contested seat 625

tenure of office of , . . . 636

to record all proceedings of board 464, 648

to enter all resolutions and decisions 464, 648

■when to record vote 464, 648

to preserve and file all accounts 464, 648

books, records and accounts to be deposited with 464, 649

and kept open to public inspection 464, 649

to file accounts 343, 464, 649

duty as to accounts. . 343, 464, 649

to sign and record resolutions 471, 475, 498

duties of, as to grand jury list 514, 657

must see that tax for schools is levied 516

duties of, when distinction between town and -county poor abolished. . 596

654
all commitments to benevolent institutions to be reported to 615-7

what to contain 615

deaths at or discharge from, to be reported to 616

verified accounts of such institutions to be given to 616

to be filed and presented to board by 616

"summary" of, for committee uu ratio and apportionment 274, 648-5

and for county treasurer 274, 648-5, 658

form of register of accounts kept by 650

to ntunber all accounts 640

may administer oaths 650

to publish names of all claimants and equalization proceedings . . . .544, 651

form of 651-3

duty of, as to bond of superintendent of poor 588

to report town, county and village debts to comptroller 655

to deliver statement of railroads, tbeir taxes and valuations to county

treasurer 655

to deliver statement of telephone, telegraph companies, valuation and

taxes to county treasurer 655

to make list of corporate companies, valuation and taxes to comptroller. 656
duty of, when collector refuses to serve or is disabled 101, 275, 656

when town divided and new one erected 468, 473-3, 657

when union school district dissolved 518

to file bond of bank given for county moneys 561

to report to comptroller corrected valuations of real and personal estate. 653

when to call special meetings of the board 467, 657

school tax must be levied. 516, 657

clerk's duty to attend to it 516, 657

duty of, as to seal of the board 475, 657

certificate to papers by 471, 475, 498, 658, 659

so certified are evidence 471, 475, 498, 658

duty of, as to county and town " orders " 658

how made out 658

to be free from erasures, alterations 658

to transmit copy of proceedings of board to State library 658

to report assessors, tovrn clerks who neglect their duties 659

cannot be county treasurer 659

process in suits may be served on 762

liis duties thereon 763

certificate by, as to proceedings of board 659

CLERKS :

in county oflSces 489, 500-2, 563, 569

who prescribe mode of appointment of 489

and fix number 489



IifDEX. 835

CLERKS — Continued.

PAGE.

for surrogate g/jg

for county treasurer '.!'.!'.!!!'. 563

of the polls, pay of !!!!!!!!" 794

of committees !!.'!!!"' 633

COLLECTOR :

to give bond pg

to have actual notice of taxes !...'.".'.! 35

form of bond ...!!!!!!!/!' 37

list of, by town clerk > .'!!!!!!!! 46

duties in respect to dogs ''..'.'!".","!! 69-77

appointment of .'.'.'..'.'.'.. 101

extension of time for collection on appointment of '.'.'.'.'.'.'. 101

order appointing !!!.'!.!! 103

fees of, not to be inserted in assessment- roll !.!!!!.! 262



amount of .



795



delivery of roll to 271

■when he neglects to qualify .274' 656

original assessment-roll should be delivered to .' . . . ' 245

where he refuses to serve 275* 056

vrarrcmt for taxes 275-7* 656

losses by default of, chargeable to town .' ggo

who acts as, where collector dies, resigns, removes, disabled or inca-
pacitated 275, 656

to repay taxes twice collected gfj5

duties of supervisor when collector neglects to pay over moneys 291

powers of, as to taxes against non-resident stockholders in bank 813

default of, town charge 280 404

•COLLECTION. (See Assessment and CoIllbotion of Taxes.)

COLLEGE :

when property of, exempt from taxation 304

not an "incorporated company" under tax laws 309-10

COMMISSIONERS :

of schools. (See Schools.)

of common schools in towns, abolished 53

of deeds, -abolished, in towns 7

of excise. (See Excise.)

of highways. (See Highway Commissionkks.)

for improving highways by non-resident tax 493

loan, supervisor cannot be 5

accounts of, to be examined 530-6

railroad. (See Railboad Commissioners.)

COMMISSIONS :

of officers, to be signed 618

by vrhom 618

COMMITTEE :

of lunatic not taxable as "agent" or "trustee" 218

on " Forms of Election Returns ". .' 167

on " Footing Election Returns " 167

on " Forms of Assessment-rolls " 250

report by 250

on "Footing of Assessment-rolls" 250

report by 251

on " Erroneous Assessments '" 251-7

duties of '. 251-7

report by 256

standing committees of board of supervisors 633

<:annot be delegated with po'wers of board of supervisors 455, 460

when may 45'T~60



836 Ikdex.

COMMITTEE — Continued. faob.

when may summon witnesses, books and papers, etc 47ft

powers thereon 476, 477-8(>

pay of, when not county charge 499, SOft

on grand jury, report of SIS

on "Legislation " 63S-4S

form, for bonding 635, 637-9

authorizing survey and making record of highways in towns.. 636

authorizing levy for road scraper 637

authorizing town to borrow 637-9

resolution dividing town and erecting new town 640

authorizing town meeting to be held by election districts 641

on " Ratio and Apportionment of Taxes " 643-7

tax to be levied 643

apportioning the taxes 643.

« Clerk's Summary " 643-S

schedule prepared by 644-6

report of committee on 646

directions for preparing schedule 647

reports of, how should be made 461-3, 634

how confirmed or adopted 843, 461, 634, 461-3

illegal condition in report of, void 460

resolutions of, how reported 461-3

authorization of, to begin suit 333

making unauthorized contract, void 4S7-60

may be composed of persons not members of board appointing 459

informal acts of, when binding 459-60

may be authorized to do ministerial or administrative acts 456-60

who appoints 683

who is chairman of 633-

duties of 633

members of, may select another chairman 633

when supervisors not to act on 634

power of board over 634

clerk of 63a

COMPENSATION (see Fees):

for use of highway for plankroad or turnpike 96-7

COMPTROLLER:

regected taxes by 41, 282^

maps and surveys for 41, 281

to furnish blanks for list of corporations. SO

to furnish forms and instructions for assessors 243

to send statement of State taz and county assessment 257-8, 513-

when may deduct overcharges in non-resident tax 260-1

instructions of, for assessing State lands in Forest Preserve 267-9

instructions of, as to assessment-rolls 248-50

may withhold school moneys, when 517

debts of county, town and village to be reported to 655

suits by, against county treasurer, for neglect 281

to report arrears of taxes 282

when to cancel tax 284

to transmit account thereof 284

re-levy of taxes by 284

apprehending imperfect descriptions of land, how proceed 285

how proceed on invalid sales for taxes 285

to bid in lands for benefit of county 286

and give certificates therefor 286

when to issue deed therefor 287

duties of, as to unpaid tax against non-resident 293

apportionment of State tax 293

to state county treasurer's account 294



Index. 837

COMPTROLLER — Continued. p^qj,_

statement of valuation, taxes, etc., of corporations for 331, 656

of equalized valuation for 322-3' 655

may loan moneys to county treasurer .' 471

security therefor '/' 47]^

OONCEALING ACCOUNT BOOKS AND RECORDS:

penalty for , 1_3

CONFIRMATION:

of alterations in assessment-rolls 357

of tax as extended thereon 262

CONSTABLE :

to give bond 35

form of bond . .' 37

auditing accounts of 356-7, 381-8, 422-8

appeal from 356-7

form of account of 385-8

when pay of, a county charge 356-7, 381-3, 422-8

to report to superintendent of poor when lunatic not properly cared for. 604
fees of 795

duties of, under game law 534

CONTAGIOUS DISEASES:

prevention of 117-31

-CONTINGENT EXPENSES:

of town, a town charge 372

of county, county charge 397, 400, 411, 416-7

what are 397, 400, 411,416-7

CONTRACTS :

supervisor not to be interested in -. 1, 2, 3

nor public oflScers 1,2, 3

nor school officer 1

with municipal corporations only through authorized agents 342-457

what is not ratification of 457

certain, void 2 , 3

for use of highway 96-7

when not made with town officers, as such 96-7

with penitentiaries for support of prisoners 576-8

notice thereof to be published 576

for collection, when exempt from taxation 213

CONTROVERSIES:

between counties 757

CORONERS:

pay of 797

a county charge 400, 414r-15, 797

report of, before audit 414

as to j urors 414, 797

may employ physicians for dissection, etc 414-15

to render account 414

jury, pay of, county charge 415

report as to, by coroner 415

CORPORATIONS:

list of, bv supervisor for comptroller 50

taxation'of real estate of 193, 214, 299-303

of personal estate of 193, 306-31

how assessed 307, 302, 306, 310-31

railroad where taxed 193, 299-304



838 IXDEX.

COPORATIONS — Continued. page.

valuation of real estate of railroad 299-304

of personal property 303-4

foreign railroad, when assessed and taxed 801-2

officers of railroad to deliver statements to assessors 80&

what to contain 807

telegraph, telephone and electric light companies, where assessed. . .66, 308

plankroads and turnpike companies, where assessed 804

pipe-line companies, where assessed 304

commutation of 804

toll-bridges, where assessed 803

consolidated railroad company 301-3

natural gas companies 806

officers of corporations to deliver statement of personal property 3C6

what to contain 807

banks, taxation of 810-4

shareholders in 310-4

valuation of 810-3

notice to be given ofiBcers of, by assessors 311

to retain dividends, when 313

bankers, individual, how assessed 813

savings banks, how taxed 814

deposits in 314

life insurance companies, real estate of, where assessed 313-8

State tax on 819

co-operative insurance or casualty companies, exemptions of 815-8

fire and marine insurance 316-8

assessment of 816-S

State tax on franchise of 318

racing associations 330

reduction of valuation on, by assessors 330

exemption of 307, 321

foreign fire insurance companies, when and where assessed 817

duty of board of supervisors as to assessment-roll of 831

to send statement of, to comptroller 331

CORRUPT EXPENDITURES:

summary investigation of 88, 754

decisions 753

COSTS:

on appeal from equalization 331-3

amount of 831-3

when town charge 874-80

against county 375-7

how paid 375-80

against town officer, when town charge 874-80'

when not alloTved against supervisors 375-80

COUNSEL. (See Attorney.)

COUNTY (see Actions):

no action against, for a county charge 449, 454

embezzlement of funds of 1,3, 3, 754

certain contracts void as to 1,3, 3

to bear part of expense of roads and bridges over boundary streams. 43, 508

chargeable for default of county treasurer, when 380

lands to be bid in for benefit of 286

certificates therefor 386

to be charged therewith 387

deed to, therefor 387

officer, expenses necessarily incurred by, when a county charge 400

powers of, as body politic, how exercised 448, 460

officers to account with board of supervisors 483

to report 47ft



Ikdex. 839

COUNTY — Continued. p^^j,

offices, time for opening and closing, how fixed 498

funds to be deposited , '..'.'.'. 561

interest ou, go to county \\[ 5g3

railroads, power of supervisors as to ![!!'.!!'!!.'! 705

powers and rights of, as a body corporate 447-54

may sue and be sued '447 449-54 75$

purchase and hold lands ' , . . . 447-53

make contracts and buy and hold personal property 447, 453

make orders as to its corporate property 447-53

limited to powers conferred 448, 453

proceedings by or against 447-49 450

acts in the name of the board of supervisors 448,' 453

effect of division of 448, 453

how apportion property on division of 448, 453

controversies between counties 757

sealer of weights and measures 581-3

his duties 581

his fees 583

in case of vacancy 583

death 583

penalty for refusal to deliver 583

relief from erroneous or illegal assessment on lands divided by county

lines 757

when liable for moneys wrongfully collected 347-9

cannot be sued for county charge 349

can be sued for acts of board beyond their jurisdiction 449-50

or if illegal tax collected and paid into county treasury 450

can sue for moneys fraudulently drawn by county officer 450, 762-3

not liable for moneys not received into county treasury 451

not liable for default or neglect of county officers 451

can sue supervisor for illegal audit paid him 451

bonds are the debt of the county 451

moneys realized therefrom are county property 451

not liable for bills of exchange illegally issued by a county officer with-
out authority 451

cannot enforce county taxes by a bill in chancery 453

no power to issue bonds without statutory permission 453

indigent insane to he supported by town wherein they reside 453

may acquire real and personal property 453

may lease real estate 454

1 from mobs 758-61



COUNTY CHARGES:

what are 397-428

no action lies for 349, 449-54

adulterated wines 127-37

armories 628

assistant district attorney 554

attendants for court-rooms, etc 411-3

attorneys. (See Counsel.)

audits, printing of 401, 428, 544, 545

blind.. : 80-3

bounties for wolves, etc 400

bribery 403

burial of deceased soldiers, etc 538-41

calendars for courts 401

census 403

clerk of board 648-59

of superior court, Erie county 413

committee, when not 499-506

constables 39^

constables in criminal cases 381-3, 423

contingent expenses 397, 400, 411, 416-7



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 91 of 96)