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 96 of 96)
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when to supply vacancy in office of auditor !!.!..!!!!!!.' 87

to attend meetiing of board of supervisors .'.!!!* 87

duties under the drainage law '.'...'.".. 87 98

(See Water Commissioners.)

summary investigation of unlawful or corrupt expenditures 88

when to pay judgment '/ 88 374

decisions as to 377-9

to sue for penalties _' _ _ gg

supplementary proceedings by ' . , | 89

duties on division of town 93 766-7

alteration of town 92' 766-7

apportionment of property thereunder 93,' 766-7

debts thereunder 94 766-7

duties as to fire in woods 94-6

use of highway by plankroad or turnpike , 96

to control town house 100 103

to lease town hoase to Grand Army post 100

to appoint town sealer of weights and measures 100

to appoint firemen in towns 101

and fill vacancies therein 101

to appoint collector, when and how 101

to extend time for collecting taxes thereon 101

to appoint excise commissioner, when 103

acting as railroad commissioners, sale of stock as such, of railroads . . . 103

to purchase site for town house 103

to appoint j ustices of the peace 105

to act as inspectors at village election, when 107-9

duties as to trial jurors 109-16

making list of trial jurors 109

(See Jurors.)

duties as to board of health 117

is member ot board of health 117

duties thereunder 117-31

duties as to water-works companies ; . . 131

roads and bridges damaged, destroyed 136-41

to report expense and audit thereof to board of supervisors 136-41

to meet with town auditors and highway commissioners, to determine

amount to be borrowed for roads and bridges 139

proceedings in relation thereto 139-41

may purchase stone crusher, when 141

duties as to elections ; 145

division of town into election districts 145

election districts in new town 146

alteration of election districts by 146

to give notice of elections 147

to appoint inspectors of election, when 149

original statements of election canvass to be delivered to 155

instructions to, as to canvass of votes 158

duties of, as a county canvasser 159-77

(See Board of County Canvassers.)
if cannot attend, to cause election returns to be delivered to county clerk 161

duties as to trees affected with " yellows " 143-4

summary investigation of 754

assessment-roll to be delivered to 340, 343

duties of, thereupon 344-6

duties of, as to land vacant by removal of occupant 346-7

not to receive poor moneys or highivay moneys 374

when to approve extension of time for collection of taxes 379

8&6 Index.

SUPERVISOR — Continued. paob.

duty of, when collector neglects to pay over moneys SJ91-3

when highway tax not worked 296

return of overseer of highway as to 296-8

appeal from equalization by 328, 836

when interested in question, not to be member of committee 634

money borrowed for roads and bridges. (See Roads and Bridgks.)

duty of, in case enrolled militia are drafted 530

actions by and against. (See Actions and Sttets.)

costs against 377-9

when not allowed 877-9

pay of 806

duties as to " Forest Preserve " 94-6

to be town protector 95

to report acts of spoliation or inj ury 95

to report to forest commission when may appoint forest guards 95

ex-offldo fire wardens 95

when may divide towns into two or more fire districts 95

description thereof to be recorded 95

may cause map of district to be posted 95

expense of map, town charge 95

services of fire wardens, town charge 95

duties in case of forest fire 96

to report fires, etc 96

to post rules 96

to report trusts for benefit of common schools 525

may not be appointed to office by board of supervisors 628


for collection of taxes 89-91

affidavits for 90

order in 91

by county treasurer against non-resident for unpaid taxes 232


on official bonds, for what liable 17

justification of 18

(See Bonds.)


when supervisor to receive and retain 83


may appoint and remove clerks authorized by supervisors 569

to examine guardian's accounts 569

board of supervisors may appoint such examiner 569

may apply for election of officers to discharge duties of county

judge and surrogate 569

county judge to be 569

when office of, may be abolished 570

pay of, to be fixed by legislature 570

offices and rooms for 572

appointment of, by supervisors 571

his compensation 571

report by, to supervisors 571

books required to be kept by 572-3


of land for comptroUer 41, 225-6, 282-3

for State engineer and surveyor 82

of non-resident lands by assessors 83, 225-7

on division and alteration of town 468

of highways in towns 493

Index. 887

TAXATION (see Assessment and Collection op Taxes) : page.

property liable to 188-9"

exempt from '..'.'........ 198-314

(See Exemption fkom Taxation!)

TAXES. (See Assessment and Collection of Taxes.)


action for protection of 745-8 754

duty to examine assessment-rolls while open to public inspection. .' 353

has right to know what each piece of property is assessed at. . ...... 370

and its value \ ' 270

has a right to inspect public records 747

what are public records '.........'. 747


orders for wages of- 39 3Q

employment of " ' 231


of supervisor elected g

appointed 3

of clerk of board 636


valuation of, apportioned among school districts 66

where assessed 303

State tax on 318-30

report by 3O3

list and valuation of, and taxes on, to be reported by clerk to county
treasurer 655

TELEPHONE. (See Tble&baph.)


for holding town meeting, how fixed 4, 768

for taking oath of office as supervisor 6

for filing bond therefor 13

for filing bond for school moneys 14

for administering funds for railroad debt 15, 16

for making and filing account of school moneys 39

for collecting taxes on appointment of collector, extended 101-3

when an exemption begins 199

for voting on certain matters at town meeting 768

of making assessment 233

to collect taxes, how extended 279, 380, 470, 493

for determining appeal to State assessors 338

for annual meeting of board of supervisors, how 6xed 623

vote required 633

for opening and closing county ofiSces, how fixed 498


on turnpikes, plankroads, bridge or ferry, how altered 483, 490


where assessed 305


definition of 346-8

not to be audited 346-9

exception thereto 346



powers as a body corporate 765

effect of division of 766

on personal property 767

on cemeteries 767

on debts 767

on gospel and school lots 767

accounts. (See Auditing.)
auditors. (See Additors, Board op.)

embezzlement of funds of 1, 2, 3, 763

certain contracts void as to 1,2, 3

falsifying, altering, canceling, obliterating books, records and papers

of 1,3, 8

boundaries, when to be surveyed and filed 83

disputes as to, how determined 83

bonds, buying and canceling.. 84, 387-9, 710, 713, 715, 719, 730, 731, 732, 733

division of 93, 93, 766-8

house, control of 100, 103

purchase of site for 103, 104

sealer of weights and measures 100

firemen in, appointment of 101

certain towns may sell stock of N. Y. &, O. M. R. R 102

of U.O. &S. V.R. R 102

board of health in 117-23

water - works companies in 131-6

■water commissioners in 98

elections in 496, 768-94

(See JElbctionb.)

debts, supervisor to report to board of supervisors 43

and to town meeting 48, 44, 51

how apportioned on division or alteration of town 94

poor. (See Poor.)
meeting. (See Town Meeting.)
charges. (See Town Charges.)
clerk. (See Town Clerk.)

chargeable for default of collector 280

notes, so called 390

expenses, a town charge , 372

ne^w town erected by board of supervisors 468

how railroad debt apportioned 474

boundaries, how fixed 470

borrowing by, for roads and bridges 480-1, 491

(See Roads and Bridges.)
debts, refunding of. (See Chapter XV.)

may lease building to Grand Army posts 510

who may authorize 510

commissioners as to trees infected with yellows 143-4

duties of commissioners . . .142-4

pay and expenses of, town charge 144

may vote by election districts, when 496

cemeteries 496

summary investigation as to funds, moneys, etc., of 754

moneys illegally converted may be recovered 763-3

whether town legally erected may be tested in quo warranto against

one claiming to be supervisor 472

moneys from fines and penalties, when distributed by supervisors 547

actions by and against 735-9

(See Actions.)

liability of, for defective highways and bridges 682-91

(See Actions.)

actions for trespass on lands of 737

partition of lands of 737

decisions as to actions by and against 737-9

free public library in 791

INDBX. 889


., . , PAGH.

If supervisor refuses to give security for school moneys, board of super-
visors fix compensation of person appointed to disburse the same. 14

charges therefor are town charges 14

survey of town boundaries are ."!!'.!!!!!!! 82

survey of non-resident lands !.'.!!!.!!!! 83

expenses of board of health .132 137-30

when expenses of invalid sale for taxes are '.'.'..'.'.'. ...'.,. 383

costs on appeal from equalization, when .' 331

auditing of. (See Attditing of Accountb.)

jurisdiction o( board of supervisors to audit 398

what are town charges ! 355-96

supervisor's account 382

support of poor 3g3

roads and bridges "se's* 370

pay of town officers 363, 373^ 373

contingent expenses , 37a

attorney's fees for town officers 373

expenses in relation to peach and other diseased trees 143-4

moneys voted for town purposes 372

moneys for to'wn purpose directed by law 872

as to fires in Forest Preserve 95_6

inspectors of election 373

railroad commissioners 373

excise commissioners 373

vaccination 374

books for chattel mortgages 374

jury lists for justices of the peace 374

expense of public dinner, etc., not 393

relief of indigent soldiers 393-4

lands for monument purposes 394

for repairs, etc., of 394

judgments 373-9

school books, when 373

printing and posting election notices 373

expenses of board of health 123, 137-80, 373

justices and constables in criminal cases 381-3

sheep killed, when 380-1

costs 377-9

town bonds 387

need not be audited •. 389

default of collector 280, 404

insuring buildings 373

trees infected with "yellows," pay and expenses of commissioners town
charge 144


can take supervisor's oath of office 7

filing thereof in office of 7

to notify supervisor elected 7

duty of, when supervisor resigns 9, 13

certificates of, are credentials of election 19

to furnish supervisor copy of predecessor's account 28

to deliver certified list of assessors and collectors to supervisor 46

when to do so 46

assessment-roll to be delivered to 342

duties of, on alteration of school district ... 54-5

to report lost or injured school books, papers, records and maps to super-
visor 84

duties of, under school law 63

to file and record accounts 28, 40, 63, 139

to read town audits to town meeting 357

pay of 808


890 IKDEX.


if no supervisor elected at, how proceed 8

time for holding, bow fixed 4, 768

special, for electing supervisor 8

for filling vacancy 8

when supervisor resigns 8

authorized by board of supervisors 496

report of town debt to 43, 51

report of suits against town to 51, 736

powers of, as to gospel and school lots 52

when to determine for what purposes moneys in hands of overseers of

poor to be appropriated 53

to vote on paying railroad indebtedness, when 85-7, 389

proceedings thereon 85-7, 389

to apply surplus on sale of stock of bankrupt railroad 86

statement of accounts audited to be read to. 357, 871

may elect board of town auditors .358, 362

may vote to buy and cancel town bonds 84, 389

may vote to raise money for roads and bridges 466, 491, 492, 661-3, 664

first town meeting in new town 468

who to hold 468

may vote money for soldiers' monument 483

vote required 482

action of board of supervisors thereon 482

informal acts, how legalized 254-7, 483, 486-7, 537

may vote to erect town hall 103-4, 495

by election districts, how authorized 496

for tax receivers, how authorized 496

may transfer powers of railroad commissioners to supervisor 15

may be authorized by board of supervisors ... 495

may determine number of assessors, commissioners of highways and

overseers of poor 496

may authorize purchase stone crusher 141, 277-9

stone 142, 277-9

tax for road machine 277

for stone therefor 278

monument for public event or person 483

election of tax receiver 496

sale of abandoned cemetery 496

jurisdiction of 768

time of holding •. 768

how determined 768

for certain matters to be acted on 768-9

place 6f meeting 769

how fixed 769

mode of conducting 770-5

proclamation 775

justices preside and preserve order 770

theirpowers 770

if absent, electors choose 772

clerk of meeting 773

how long kept open 773

m^ority decide 773

challenges 773-5

minutes to be kept 773

alsopoU-Ust 773, 776

election of town ofScers 775-9

mode of choice 775-6

poll-list, ballots, box and canvass 776

notice to persons elected 777

justices 777-9

officers to be chosen 780

powers of 780

enumerated 781

Index. 891

TOWN MEETING — Continued. p^oj,_

poiKrers of , miscellaneous 781

altering system of repairing highways . . . ' 785

as to the poor ' ] 791

special town meeting '[' 793

notices to be given of 793

no power to authorize highway commissioners to bring suit in their own

name or their name of oflBce 738

such authorization does not bind the town 738

nor to make contract for a bridge 674-5


made by town officers, invalidity of 390

TOWN POOR. (See Poos.)


despoiling of 756



supervisor cannot be school ... 5

orders for teachers' wages by 39

school. (See Schools.)

number, how determined 59

to report aj annual meeting 60

what report to contain 60

employment of school teachers by 61

to apportion district tases 63

how apportioned ■ 63

to report trusts for benefit of common schools 525

how and when assessed 218, 224

committee of lunatic is not 218

duties of school trustee as to unpaid school taxes 318-24, 394-6


for benefits of common schools to be reported to superintendent of public
instruction 535


use of highway for turnpike company 96-7

company, agreement of, to keep highway in repair 97

lands of, where taxed. 188, 304

exemption of, from taxation 211

use of abandoned 481

tolls on, how altered 481, 490

purchase of, by towns 493

application to supervisors to construct 700-5

(See Board ov Stjpbrvisoes.)


law as to 150-1


moneys, to whom paid 39

dissolution of ; 518

changing site of school-house in 517


moneys of, supervisor cannot be loan commissioner of 5

lands exempt from taxation. _. 303

securities exempt from taxation 314

deposit fund 520-6

892 iKDBX.

how assessed ' 317


in office, what are, and how filled 8-1^

in office of justice of the peace, how filled 10"

in office of district attorney 55^

court may appoint 55^

of firemen IQl

of inspectors of election. (See Elections.)

of town auditor 87, 359, 361

of excise commissioner 103

of county treasurer 566

of county judge 570

of superintendent of poor 587

of supervisor 8,9,11,13, 13

in town offices 789


by removal of occupant, taxes on 346


when town charged 374


in school districts, when equalized 58

of railroads, apportionment of, among school districts 66

of property by assessors 383-3

reduction in, ou review day 888

price paid for real estate at private sale not evidence of value. .334, 335, 800


but see 300,307

excessive, not reviewable by board of supervisors 259-60

of railroad real estate for taxation 299-303, 307-10, 655

of their personal property 399-303, 307-10, 655

banks, stock in 310

of corporations, reduction of, by assessors 331

equalization of 333-36, 655


of supervisor's account 33

of assessment-roU 241-3

when valid 341-3

of accounts 844


registered, when exempt from taxation 313


election to determine as to incorporation of 107

(See BowDS.)

board of health in 117-33

water-works companies in 131, 554

water-works commissioners to report to supervisors 554

boundaries of, may be extended or diminished by supervisors 617

VOTERS (see Elections):

women are, at school meeting 67

who are, at school meeting 65

who are 4


in city, supervisor of 4


exempt from taxation 312

Ikdbx. 893

WARRANT: page.

of arrest for non-delivery of books, moneys, etc 37

search, thereunder 27

for school tax, how renewed 62

form of , 63

for collection of taxes 371-7

against non-resident creditor 331-3

lien thereof 281-3

when extended on appointment of collector 101

form thereof 371-7

must be signed and sealed 378

for dog tax 377

against collector for neglect to pay over moneys 391

in towns bonded for railroads should specify amount for sinking fund

to be paid proper officer ; . 378

delivered after December 15, valid 273

omission of $ on, not invalidate 374

for poor and highway purposes 374

signing of, is compliance with law requiring tax rolls to be signed 342

original assessment-roll with warrant annexed, should be delivered to

collector 245

who acts as collector when collector dies, resigns, incapacitated, etc 375


as to poor 595


of public funds, summary investigation of 88


who are 98

duties of 98


inlowns and villages 181-186

formation of 131

application to form company 181

town may contract with 133

powers of r 131-6

commissioners of, to report to supervisors 554


duty of highway commissioners as to 43

of supervisor as to . . 43

of board of supervisors as to 43

destruction of, laws for, who may enact 279


State superintendent of 579

■ his duties 579

covmties to be supplied with 579

expense thereof 579

exa^nation and distribution 580

prime cost to be charged county 580

coimty sealer, to be appointed 581

his duties '581

his fees 583

copies of standards for county 581

devices for • 582

to be marked 582

in case of vacancies standards to be delivered to successors 583

how in case of death 583

penalty for refusal to deliver 688

894 Index.

WEIGHTS AND MEASURES — Continued. paob.

damages, how disposed 583

using false, misdemeanor 583

keeping false, a misdemeanor 584

false, to be seized 584

when mav he tested by magistrate 584

town sealer of 100, 581

his duty 581

his fees 582

not to be elected 584


adulterated 127-30


detention of, for trial 576

expense of, in criminal cases, when a county charge 899

board of supervisors may summon 475-80

committee how summon 476

to answer questions 476-7

to produce books, records, etc 476-7

decisions thereunder 477-80

inhabitants of county may be, in actions by and against county 768

when in towns 736


eligible to vbte at school meetings 67

and to serve as school trustees 67

detained for trial, where to be confined 576


on fire, duties in case of 94


trees infected with 142-4

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 96 of 96)