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 92 of 96)
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840 ISTDEX.

COUNTY CHARGES — Continued. page.

convicts, removal of 406, 577-8

trial of, a State charge 411

Cornell University, notices for 401

coroners ... 400, 414-5

coroners' jurors 415

costs 377-9, 410-11

counsel :

for 6oard of supervisorB 413

to assist district attorney 418

to defend prisoner, not 413

for superintendent of poor 413

for excise commissioners 413

county clerk 555-8

county oiEcers, salaries 403

removal of . 403

county treasurer 561

expenses of, against non-resident corporation for unpaid taxes 233

expenses of, on invested tax sales 386-7

court-houses 400, 464, 466, 469, 489

court-rooms 411-3

court criers 399, 406

criminals, support of 399, 574

removal of 406, 577-8

damages from riots, mobs 406

deaf-mutes 77-80

default of county treasurer 404

discount on county order, not 404

distributing tax laws 428

district attorney 399, 413, 416, 417

assistant district attorney 554

elections, expenses 400, 401, 406, 543

equalization 401, 544

excise commissioners 413

expenses of county officers 399, 400, 406, 411, 413, 414, 416

fish protectors 405, 530-5

fuel for court-rooms, county buildings, etc 411-3, 556

but not for county clerk 556

furniture for court-rooms and county buildings 411-3

game constables 405

game protectors 405, 530-5

headstones for deceased soldiers, etc 588-41

houses of detention 576

and keep of prisoners in 576

idiots 613-4

indigent insane, town charge 608

insane 604^10

insane criminals 613

removal of 406, 611

commission for 610

insuring buildings 406

jaUs 400

furniture for 413

physicians for 415

judgments 375-9

roll in, in criminal cases 403

jurors, coroners' 415-6

grand 415

petit 415

food for 416

justices of the peace 381-3, 400, 433

of sessions 803

juvenile delinquents 406, 538

lunatics 604-10



Index. 841

COUNTY CHARGES— Continued. p^qj,_
maps, for comptroller 43;i

"Ji^itia ".'.!! '.'.526-30

armory.... 536_8

armorer ana janitor 529

enrolled i53Q

National Guard 53O

moneys necessarily expended 416

what are 416-7

raised for county purposes 400

National Guard 530

notices of Cornell University examination 401

by comptroller of taxes 421

orphans 599-601

penitentiaries, removal of prisoners to 406, 577-8

keep of prisoners in 576

physicians 414-5, 578

poor,, support of 400, 404-5

prisoners, transporting 406, 577-8

support of 399, 574

printing, court calendar 401

audits 401, 428, 467, 544-5

Cornell University 401

election notices , 401, 543

equalization .401, 544

judgment roll in criminal cases 402

notices for comptroller , 421

ofGcial canvass 401, 543

resolutions 401, 545

proceedings of board 545-6

terms of court, not 401

session laws , 401, 541-2

statement compensation of supervisors , 544

public buildings 400, 464, 466, 469, 489

insuring 406

referee's fees 4] 7

removal of county oiScers 403

resolutions 401, 545

sailors, burial of 538-41

salEuries of county of&cials 403

services 398

services in criminal cases 381-3, 411, 423

session lairs, printing of 401, 541

sheriffs : . . . 399, 400, 406, 411-2, 573-4, 576-7

soldiers, burial of 538-41

headstones for 538-41

stenographer's fees 406-10

salary of 406-10

for surrogate 408

for grand jury. 409

for county court and sessions 409

for court minutes for Elmira Reformatory 410

superintendent of poor 417

supervisor's pay |9^

siuTOgate, books for 573

trial in another county 411

of convict, a State charge ;,.; i

torts ' -3^6-9

weights and measures onn ISq

witnesses ^99, 5(6

COUNTY CLERK:

is secretary of county canvassers ico^TO

duties as to canvass of election lb^-7,i

(See Board of County Canvassbbs.)

106



812 Index.

COUNTr CLERK — Continued. paok,

to deliver statementa of election returns to board of county canvMsers. . 163

when to procure the game 163

to record statementa 163

to prepare three copies thereof 163

and transmit 163

to deliver copy to county officer elected .- 163

to send secretary of State list of members of assembly 164:

and certified copy of official canvass 164

duties of, in presidential election 164

pay of 165, 798

(See Fees County Clerk.)
to keep records of daily meetings of county canvassers 165

how kept I(j5

to sign certificates to election statements 170

to record such certificates, etc 171

to sign notice for special election 171-3

boxes to be provided for reception of accounts in office of 843

pay of, for services as to elections a county charge 400

to hare custody of county records and duties thereunder 483, 556

to provide books for recording deeds, mortgages, etc 556

when to make copies 483

to give bond to supervisors 555

when to be given 555

condition of 655

to keep book showing all fees charged and received by him 536

to open to public inspection 556

and send sworn statement thereof to secretary of State 556

no pay for fuel, lights, stationery, etc 556

except record books, etc 556

to have custody uf duplicate county seal 556

to make general indices 557

pay therefor ... 557

COUNTY JUDGE :

local officers may be elected to discharge duties of 569

to be surrogate, when 569

when supervisors may resolve to abolish office of surrogate 570

pay of, to be fixed by legislature 570

vacancy in office of , 570

duties of, as to insane and lunatics 554, 604, 605, 611

as to idiots 618

to report commitments 615

may increase number of grand jurors 514

duty of supervisors thereon 514

to approve bond of district attorney 548

to approve employment of counsel for district attorney 550-3

when to approve bond of county clerk 555

cancel town bonds purchased 560

approve bond of bajik for county moneys 561

COUNTY TREASURER :

supervisor cannot be 5

to require security for school moneys 14

to approve the same 14

form of approval 19

when to sue bond therefor 14

to give supervisor certificate as to his filing bond 15

gilding fund for paying town debt 85-6

(See Chaptbs XV.)

report to, by agent of non-resident creditor 230

to send abstract thereof to the assessors 230

to issue warrant for unpaid taxes thereon 231

how proceed if warrant against non-resident creditor returned unsatisfied. 231



Index. 843-

COUNTY TREASURER — Continued.

, . , PAOK.

espenses therefor a caunty charge 032

statement as to assessment-roll to be delivered to. !!!!.!!!!!.'.! 274

when to extend time for collection of taxes \',\ qqa

•when default of, chargeable to county '.!".'.'.!.'.'.'.. 280 404

duties of, on cancellation of taxes .'.'.'.'.'.'! ' 284

to repay taxes twice collected ......".', 284

duties of, as to lands bid in by comptroller, for the county '. ' 286-8

duties of, when collector neglects to pay over moneys 291

duties of, when tax on non-resident land unpaid 293

account with comptroller, when to be stated 894

suits against, for neglect to pay the same 294

duties of, as to unpaid school taxes 394

as to collecting taxes from non-resident stockholders in banks 313-

default of, when county charge 380, 404

when may borrow from comptroller ' 471

moneys from fines and penalties to be paid to 538, 547

bonds to be given by 558', 560

amount, how fixed and approved 558

new bond to be given if required 558-9, 568

and filed with county clerk 558-9

for town sinking fond 347-9, 559

(See Chapter XV.)

duties as to such fund , 559

when such bond to be sued 560-

moneys to be deposited 560

to receive bond trom his bank for deposits of county fonds 560

how bond approved 561

does not apply to certain counties 561

clerks in office may be authorized by supervisors 489, 563

pay of county treasurer, how fixed 561

fees of, in certain counties, go to the county 563, 563

must determine amount of investment as sinking fund 565

interest on county funds go to the county 561, 563

fees for sales for taxes to be audited 563

procuring extension of bonds, powers on 563, 565

sureties of, not discharged by supervisors' neglect, omission, unfaithful-
ness or malfeasance 564-5

county not liable for misappropriation of 565

may be sued by supervisors for benefit of infant 565

fees of, under " collateral inheritance " tax law 563

account of, with supervisors 566-8

books of, to be delivered to successor. 56T

supervisors have no poiver to direct county treasurer not to pay draft of

superintendent of poor 563

seal of 566

report of 566-8

not eligible to be superintendent of the poor 568

summary of taxes to be furnished to 658

vacancy in ofiSce of, how filled 566

removal of, by governor , 566

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

when to keep account with towns as to support of poor 596-7

statement of, to be laid before supervisors 597

when excise moneys go to 601

when to pay for support of insane and lunatics 606, 608, 610

of idiots 6ia

railroad taxes, valuations to be reported to 655

also telegraph, telephone and electric light companies 655

clerk of board cannot be 659

COURT-HOUSE :

exempt from taxation 204

repairs of 400,464,466,469, 48»



844 Index.

COURT -ROOMS : page.

supervisors to provide 411, 413

also furniture, fuel, lights, attendants and stationery 411, 41!2, 572

CREDENTIALS :

what are 19

CKIERS OF COURTS :

pay of 406, 798

a county charge 399, 406

CRIMINALS :

when support of, a county charge , 399

removal of, a county charge 406

may be employed on highways 575

(See Pbibonbks.)

at hard labor 575

on criminal process where detained 574

solitary cells for 574

to be kept separate, when 575

confinement of, in penitentiaries 576-8

fees before commitment of, in cases not felony, town charge 883, 577-8

after commitment, county charge 388, 428, 577-8

female, not to be kept in same room with male 575

exception thereto 575

DAMAGES:

on laying out roads, to be given board 43, 706-7

DEAF-MUTES AND BLIND 77-83

DEBTS (see Municipai, Indbbtbdness):

for railroads, bond by officers administering funds for railroad 15

of town to be reported by supervisor 43-6

and published 43

apportionment of town, on division or alteration of town 94, 474

due non-residents, how taxed 193-7, 238

due residents, how taxed 198-7, 239

due for purchase of real estate taxable 239

how taxed 229, 232

for roads and bridges. (See Roads and Bridges.)

of towns, counties, etc., how refunded by issue of new bonds. (See

Municipal Indebtedness.)
to be reported to comptroller 655

DECISIONS:

as to election cannot be changed 174

DEEDS:

commissioners of, abolished 7

DEFECTIVE ROADS AND BRIDGES 683-91

DEMAND:

for books and papers 23

town and school moneys 38

for collection, when exempt 313

DEPOSITS:

in savings banks, when exempt from taxation 213

of assessment-roll for inspection 236

DESCRIPTIONS OF LANDS:

when imperfect 353-6, 366-70, 283, 385-93

when to be made correct 337-43, 348-57, 282-3

of railroad in assessment 246-8



Index. 845

DESCRIPTIONS OF LANDS — Continued.

when comptroller may reject taxes for imperfect. . . 2S2^^9<«

when comptroller gives notice of his apprehension of imperfect deVorlD'
tions, how proceed '^ osj;

cannot change names where description is imperfect. !!'.!!'.!! " ' 283

taxes on land imperfectly described ."![,'.*!.*!..!!'!' 28a

DETENTION:

houses of gi^g

DIRECTIONS:

for preparing schedule g^^

DISCOUNT:

on county order not a county charge 404

DISEASES:

contagious 117-31

DISINFECTANTS:

for jails " 574

DISSOLUTION:

of school district S^-

DISTRICT ATTORNEY:

pay of, how fixed 549, 550

a county charge 899, 549

if he refuses salary, as fixed 549

in counties where he is a salaried oflBcer 550

all necessary expenses of, are county charge 399, 413, 416, 419

not to act as justice of the peace 550

fees of, to he paid county treasurer 550

may employ counsel 550-1

in case of vacancy, court may appoint 551

annual account of, to be verified and filed 553

in Oneida county 553

when may appoint stenographer for grand jury 409

may employ physician for criminal trial to make chemical examination. 414

assistant, how appointed 553

who authorizes 553

to sue for fines and penalties not paid over by officers 547

to report fines and penalties for benefit of common schools 553

to report money received for fines and penalties 553

to give bond 548

approval of 548

paying expenses of predecessor, entitled to be reimbursed by county. . 417

DISTRICTS:

division of town into election 145

DISTRICT SCHOOLS. (See Schools.)

DISTRICT SCHOOL MEETINO (see Schools):

when supervisor to call 65

when annual, held 59

DIVISION:

of town 92-4, 468, 472-3

into election districts 145

how appUed for 468, 472-3

how levy for rejected taxes on 284

of county 448-53

DOGS:

injuring sheep ™



*^6 Index.

DOGS — Continued. pj^oe.

laws relating to 69-77, 380-1

taxation of 69-77, 221

warrant for dog tax , 277

power of board of supervisors as to 470, 493

Ontario county law 75, 380

must be entered on assessment-roll 321

DOLLAR MARK:

not necessary on warrant 274

not e.«sential in assessment-roll 274

DONATIONS:

supervisors may accept 458, 535

DRAFTED MEN:

reimbursement of 511-2

DRAINAGE. (See Water Commissioners.)
EDUCATION:

• board of, supervisor cannot be member of 5

compulsory education act, duties of supervisor under 63

ELECTIONS:

of supervisor 4, 775, 779

notice to be given supervisor elected 7, 777

women eligible to vote at school meeting 67

village, wben supervisor to act as inspector at 107-9

to determine as to incorporation of village 107-9

duties under election laws 145-84

division of town into election districts 145

alteration tbereof 146

notice of 147

two inspectors of, to be elected annually 148

and one appointed 148

when inspectors of, to be appointed 149-50

registry of voters 149

canvass of votes at general election 151-59

(See Board of County Canvassers, and Town Meeting.)

order of canvassing at 151

original statements of canvass to be delivered to supervisor 155

votes at, to be estimated and stated 156-9

special, when ordered 171

notice for special 172

digest of decisions as to . .172-81

writing on printed ballot at 173

rejection of vote at, for crime committed by voter 172

jurisdiction of inspectors of 173

defective ballots at, what are 173-4

true statement must be made of 174

returning statements for correction 174

decision as to, cannot be changed by inspectors or county canvassers 174

can be, by court 177-81

practice in 181

returns in, how far valid 175

power of canvassers at 175-81

wben exhausted 176

pay of town officers at, a town charge 873, 794

printing and posting notice of, a town charge 878

publishing election notices and official canvass 401, 543

certificate of, are credentials 19

instructions as to, for inspectors 158

for supervisor 158

in Broome county 181

In towns. (See Town Meeting.)



Index.



847



ELECTORS:

whoare *"'^°=-

at school meeting '.'."/. .'..*.'..."..... . .'. an Jy

omitting to elect supervisor, how proceed '.'.'.'.'.'.'.*.".'.'.'. .'.'.'.' '. " " ' a

to direct as to legal proceedings *.*.'.*.'.'.'..'.'!. 51

ELECTRIC LIGHT COMPANIES:

where assessed ona

ELIGIBLE:

who are, for supervisors g_g

who are not ^ ^ _ _ *_ P

women are, to vote at school meeting '.'...'......'..'.'. 67

EMBEZZLEMENT:

by supervisor j 3 g

by public ofllcers ......'..'. 1-3

EQUALIZATION:

of taxes in school districts gg

by board of supervisors \ /_ 332-36

to examine assessment-rolls 322

correct valuations \ 322

to send statement of aggregate valuation to comptroller 323 655

corrected assessment-roll to be delivered 323

proceedings on, to be published 323

proceedings on, to be transmitted to comptroller 323, 655

decisions as to 324, 330-3, 334^6

how proceed on 322-36

only real estate to be equalized, and not personal property 324, 336

price paid private sale for real estate not evidenceof value . . . .300, 307, 324

335

board of, in Oneida county , 325

form of report on ; 326-8

appeal from 328-36

notice thereof 328, 333

proofs thereon 329, 336

subpoena of witnesses in 839, 333

nature of evidence on 339, 334-6

determination of , 329

how State assessors proceed on 331, 334-6

where heard 331

if appellant fails to appear, appeal dismissed 331

effect of . ; 331

costs on appeal 881, 334-6

procedure on appeal 832-6

rules and I'egulations of State assessors on appeal 382-6

decision of State board reviewable on certiorari 834-6

ERIE COUNTY:

organization of board in 636

clerh of board in, to give bond 636

stenographers in. (See COUNTY Charges; Stbnogbaphbrs. )

ERRONEOUS ASSESSMENTS (see Committee on Erroneous Assess-
ments):

how money refunded for 258-61, 384, 757

relief from, on lands divided by county lines 358, 757

ERRORS:

in election returns, how corrected , 163, 173-81

in assessments * 337-43,351-7, ^87

in assessmentroUs 337-43, 351-7, 393, 587

what are manifest 254-7

in double assessment repayment of money paid 353-61 , 384



848 Index.

ERRORS — Continued. page.

in verification of account to be returned for correction 345

in decision of chairman, can be corrected by mandamus 468, 634

how and when legalized 353-7, 337-43, 351-7, 483, 537

EVIDENCE:

to impeach powers and proceedings of boards of supervisors 473-S

books, records, etc. , of board of supervisors are 475

of judgment V8. town or county 375

assessors are not required to apply rigid rules of, in investigations be-
fore them 301

■where to^vns divided or altered 472-3

when acts of supervisors presumed to be regular 473

official report of county treasurer admissible against his sureties 565

price paid on private sale, no evidence of value of property . .300, 334, 835

but see 300, 307

records of legislative body cannot be changed by extrinsic 61{^

EXAMINER:

of guardian's accoimt 56^

EXCISE:

commissioners of, to give bonds 36

form of bond 39

election of, in towns 789

vacancies in office of commissioners of, how filled 108, 790

moneys, excess of, how disposed of 391

pay of commissioners of, town charge, when 373, 413

when county charge . 413

commissioners to report, when 648

pay of 794

EXECUTION:

against public officer, when may not issue 377

EXECUTOR :

assessment of 318, 334

EXEMPTION:

from jury service 111-5

from taxation 198-314

rules governing exemptions 198-203

not to be presimied 198

must be described in unambiguous language 198

to be strictly construed 198

not favored by the courts 198

size of lot exempted 198

time nrhen exemption begins 199

does not include local improvements or assessments 303

right to, may be rescinded 203

of town, county, city and village bonds 45

of State and United States lands 303

of colleges, academy, seminary, church, school-house, court-house, jails,

etc 304^5

of poor-house, alms-house, house of industry,, houses for reformation of

offenders, improving condition of seamen 305-7

of public liiarary, certain stocks 207

personal estate of incorporated company 207

ministers' property, when and how exempt 207-9

of property exempt from execution 309-10

of Nevr York hospital 311

of agricultural society lands 311

of plzmkroads and turnpikes, when 211

of soldiers' monument associations 311

of firemen in villages - .... 211



Index. 849

EXEMPTION — Continued.

. ^ . PAGE.

01 cemeteries oil

f Warner's observatory .".'."!.'!.*.'.'.'.'!!.'!!!!!!.*!"! 311

of Indian reservations !...."!.'.".'.'.'.'.'."!!!!!!." 211

of light-houses, certain stock, bonds and mortgages, etc., for coUeotion.313-3

deposits in savings banks 213

of life insurance companies 213 315-7

of fire and marine insurance companies 316-7

of corporations 321

of moneys In co-operative life and casualty insurance companies 313

of registered vessels 313

of gas-light companies, when . , 213

of United States securities 213

of toTum, city, village and covmty bonds 313

where assessors decide property exempt board cannot insert same in
roU 334, 351

EXPRESS COMPANIES:

when corporations 310

when not 810

EXTENSION:

of taxes on assessment-roll 361

confirmation thereof 363

of time to collect taxes 379-80, 470, 493

FALSIFYING:

accounts, books, records 1,3, 3

as to assessments 333, 389

FENCE VIEWERS:

certificate by, as to sheep injured by dogs 46, 73, 75, 76

pay of 799

FEES:

taking fees not authorized by law 3

and for services not rendered, a misdemeanor 3

no fee for taking oath of office 7

or for certificate thereof 7

compensation of person disbursing school moneys, when fixed by board

of supervisors •_ ■ 14

of county clerk for delivering election returns to secretary of State, in

presidential election 165

pay of town officers a town charge 873-3

of county officers a county charge 899-400

of member of board of supervisors for travel , 471, 499

of committee of board of supervisors when not a county charge . . . 506
for conveying juvenile delinquents and lunatics, how fixed. ...406, 538

pay of county treasurer ' coo I

fees of county treasurer go to county, in certain counties ~ennn

pay of surrogate and county judge to be fixed by legislature L^a Zll

digest of 794-808

of assessors irnR_7

altering, laying out or discontinuing highways mi

of census enumerators Ip^

town auditors i^t

clerk of the polls _ Lf^

commissioners of excise _._

highway commissioners ^gg

collectors moK

constables ~niT

coroners am

county canvassers „„„

county clerk

107



850 Index.

FEES — Continued. page.

court crier 798

fence viewers 799

game constable 405, 799

guards for jails 799

inspectors of election 800

jurors 800

jastices of the peace 800

justices of sessions 801

loan commissioners , 796

miUtia 803

overseer of highways 803

of the poor 803

physicians 808

printers 804

railroad commissioners 804

school commissioner 804

sealer of weights and measures 805

sheriff 383,423,577-8, 805

stenographer 406-10

supervisors 806

town clerk 808

FILING:

oath of office 7

bond or security as supervisor 13, 14, 15

bonds of town officers. (See titles of such officers.)

of books, papers, etc 40

report of supervisor as to town debt. . , 43, 44

FINES:

disposition of 424, 546, 598

to be reported 546

and paid over 547

if not, no salary or pay to be paid 546

FIRE AND MARINE INSURANCE COMPANIES:

taxation and assessment of 816-7

FIRE IN WOODS 94-6

duty of supervisor 94-6

(See FOKEST Prbsbkve.)

FIREMEN IN TOWNS:

appointment of 101

property of exempt 213

FOREST PRESERVE:

how taxed 191, 267-8

supervisor to be town protector of 95

spoliation or inj ury of , to be reported to district attorney 95

appointment of forest guards 95

powers of forest guards 95

what constitutes Forest Preserve 95

supervisor fire warden 95

supervisor may divide into two or more fire districts 95

description to be recorded 95

map of fire district in town 95

duties in case of forest fire in 96

when fences may be destroyed, etc 96

when fires in, to be reported 98

what report to contain 96

forest commission rules to be posted in 96



Index. 851

of oath of office as supervisor g

of certificate therefor "_ g

of order appointing supervisor 13

of security required of supervisor jg

of acknoTvledgment of bonds 18

of justification of sureties 18

of approval thereof by town auditors 19

I by county treasurer 19

receipt for books, papers, money, etc 24

for application to compel delivery thereof 25

order to show cause thereon 23

a£Sdavit of delivery thereof , 26

order, when such affidavit not made 26

warrant of arrest thereunder 27

search ivarrant thereunder 27

of keeping accounts 30-3

of highway commissioners' bonds 37

of collector's bond 37

of constable's bond 37

of approval of constable's bond 38

of bond of justices of the peace 38

excise commissioners 39

of bond of overseers of the poor 39

of filing books, papers, etc 40

of report as to town debt 44

of grand jury list 47, 515

of trial jury list 116

of report as to paupers, expense, etc 49

of report of school moneys on hand 50

of order altering or forming school district 55

of- consent of school trustees therefor 56

of notice by school commissioner, altering or forming school district. 56

of decision thereon , 57

renewal of warrant for school tax 63

notice calling district school meeting 66

application for admission of deaf-mute to public institution 80

certificate thereon by supervisor 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 92 of 96)