Accounts to

num

be

bercd.

Duty of collector on re

rant.

§ 28. All accounts presented in any year to the board of Supervisors of any county, shall be numbered from number one, upwards, in the order in which they are presented, and a memorandum of the time of presenting the same, of the names of the persons in whose favor they shall be made out, and by whom they shall be presented, shall be entered in the minutes of the board to which they shall be presented; and no such account after being so presented, shall be withdrawn from the custody of the board or its clerk for any purpose whatever, except to be used as evidence upon a judicial trial or proceeding; and in such case it shall, after being so used, be forthwith returned to such custody.

29. Whenever any town collector shall have receiving war ceived any warrant for the collection of taxes, he shall immediately thereafter cause notices of the reception thereof to be posted up in five public places in the ward or town, and so located as will be most likely to give notice to the inhabitants thereof, and shall designate in such notices a central and convenient place in such town, where he will attend from nine o'clock, forenoon, till four o'clock, afternoon, at least once in each week for thirty days, on a day also to be specified in such notice, for the purpose of receiving payment of taxes; and it shall be the duty of such collector to attend accordingly, and any person may pay his taxes to such collector at the time and place so designated, or at any other time or place, on paying one per cent fees thereon, within thirty days from the first posting of said notices; and no collector shall receive over one per cent. fees for receiving or collecting any taxes within said thirty days. But every such collector shall be entitled to receive one cent fees on every amount of tax under one dollar, paid in or collected within said thirty days.

lectors.

The above section is amended by 2d vol. of act of 1847, p. 16, as follows:

Fees of col- § 1. The twenty-ninth section of the act entitled "an act to reduce the number of town officers, and town and county expenses, and to prevent abuses in auditing town and county accounts, passed May 10, 1845," is

hereby amended so as to allow town collectors two per cent. fees on all the voluntary payments made to them within the thirty days, as now provided by law in all cases where the aggregate amount to be collected by warrants, when put into their hands, shall not exceed the sum of two thousand dollars.

unpaid tax

§ 30. It shall be the duty of the collector, after the In relation to expiration of the said thirty days, to proceed and col- es. lect the unpaid taxes in the same manner, and shall pay over, or account to the County Treasurer, and shall be entitled to charge, collect and receive the same fees as now provided by law; which said fees shall be collected with such unpaid taxes from the several and respective persons named in said tax list.

fees.

Section sixteen of the act of 1847, vol. 2d, p. 587, Collectors' provides that town collectors shall be entitled to collect five per cent. fees for all unpaid taxes, under the thirtieth section of the act hereby amended; and whenever any such collector shall make return to the County Treasurer for any unpaid taxes, he shall add to the several sums so returned by him, five per cent., which shall go to the credit of the county, and be collected with said unpaid taxes; and such collector shall be entitled to receive from the County Treasurer, and be paid by the Treasurer, two per cent. as fees for all taxes so returned by him.

fees, how

§31. Whenever any board of Supervisors shall Collectors' make out any tax list and warrant, they shall not add paid. thereto the fees of the collection, but such fees shall be paid and collected as above prescribed in sections twenty-nine and thirty, of this act.

§ 32. The provisions of this act, relative to the collection of taxes and making out any tax list and warrant, shall apply to all the cities and towns of this State, except where there are special provisions of law for the collection thereof.

§ 33. The twenty-sixth section of this act shall not apply to the county of Kings.

$35. Sections third, fifth, sixth, seventh, eighth, ninth, tenth, eleventh, twelfth, thirteenth and fourteenth of this act, shall not extend to the counties of Kings, Queens, or Suffolk; and no provision of this act shall apply to the city and county of New-York.

Duty of clerks of Supervisors.

Courts to

charge grand

fees.

§ 36. All statutory provisions inconsistent with this act, are hereby repealed.

Supervisors' Clerks, Act of 1847, Vol. 2d, p. 586.

§ 14. It shall be the duty of clerks of boards of Supervisors, on the thirty-first day of December, or within ten days previous thereto, in each year, to make out a statement, showing,

1, The amount of compensation audited by the board of Supervisors, to the members thereof, severally, within the year, and the items and nature of such compensation as audited.

2, The number of days the board shall have been in session within such year, and the distance traveled by the members respectively, in attending the meeting of the board.

3, Whether any accounts were audited or allowed without being verified according to law, for any member of the board of Supervisors, or any other person, and if any, how much, and for what.

And such statement shall be certified by such clerk, and be printed in a newspaper printed in the county in the manner that the accounts audited by boards of Supervisors are now required by law to be printed, within two weeks after said statement shall be so made out; and it shall be the special duty of such clerk to see that the same is so published, and for every intentional neglect so to do, such clerk shall be deemed guilty of a misdemeanor.

§ 17 Of said act provides that it shall be the duty of juries as to every Court at which a Grand Jury shall be summoned, to charge such jury specially to inquire into any violations of law by public officers in demanding, charging or receiving fees to which they are not entitled by law.

Town clerks,

constable

§ 19 Provides that Town Clerks shall be allowed and jurors the sum of fifty cents for drawing and certifying a Juhighway da- ry as provided by this act, and a constable for summages. moning such jury, shall be allowed two dollars, except

fees, as to

when the Jury shall be taken from the same town wherein the road is located, in which case he shall be allowed only one dollar. And Jurors who shall be summoned from an adjoining town, and shall attend,

but not serve, shall be entitled each to fifty cents, and if they shall serve, then one dollar; if from the same town, and shall attend and not serve, twenty-five cents; if they shall serve, then fifty cents.

Highway Damages.

1. Act of 1847, vol. 2d, p. 588, provides that such damages may be ascertained by the agreement of the owner and the highway Commissioners, provided such damages do not exceed one hundred dollars. Sec. 64.

SECTION FIFTH.

mages, how

2. If the owner of the land and the Commissioners Highway dado not agree, then such damages are to be assessed by assessed. not less than three Commissioners, to be appointed by the County Court, and their award shall be filed in the town clerk's office.

SECTION THIRD.

3. Any person dissatisfied with such assessment may within twenty days after the filing said assessment, sig. nify the same by notice in writing, served on the town clerk and opposite party, and specifying a time when a Jury will be drawn to re-assess said damages. The town clerk of an adjoining town shall draw the names of twelve persons as Jnrors, from the last Jury list, and shall make a certificate, and a Justice of the peace of the town wherein the damages are to be assessed, shall issue a summons to a constable to summon such Jury at some time and place therein specified.Six of said Jurors shall be drawn by such Justice, and shall thereupon assess such damages, and the same shall be final. Sections 4th, 5th, and 6th, of the above act. Section 7th of said act, p. 583, provides that in all costs, by cases of assessments of damages under the provisions paid. of this act, by Commissioners appointed by a County Court, the costs thereof shall be paid by the town in

whom to be

sessed to be

:

which the damages shall be assessed, and in cases of re-assessments of damages by a Jury, on the application of the Commissioners of any town, and the first assessment shall be reduced thereby, the costs of such assessment shall be paid by the party claiming the damages; otherwise, by the town; and in case a re-assessment of the damages shall be had on the application of the party for whom the damages were assessed, and such party shall fail to increase the same, he shall pay the costs thereof; but when such damages shall be increased by the Jury, the costs shall be paid by the town; and when applications shall be made by two or more persons for the re-assessment of damages, by a Jury, such Jury shall be obtained in conformity with the terms of the notice first served upon the clerk of the town in which the damages are to be assessed, and all persons who be liable for costs under this section, shall be liable in proportion to the amount of damages respectively assessed to them by the first assessment, and may be recovered in an action of assumpsit at the suit of any person or persons entitled to the same, before a Justice of the Peace.

may

Damages as- $23. All damages which may be finally assessed or audited by agreed upon, by Commissioners of highways, for the board of Sn- laying out of any road, except private roads, shall be

pervisors.

Repeal.

laid before the board of Supervisors by the Supervisor of the town, to be audited with the charges of the Commissioners, Justices, Surveyors or other persons or officers employed in making the assessment, and for whose services the town shall be liable, and the amount shall be levied and collected in the town in which the road is located, and the money so collected, shall be paid to the Commissioners of such town, who shall pay to the owner the sum assessed to him, and appropriate the residue to satisfy the charges aforesaid.

§ 25. The 8th, 10th, and 11th sections of the act hereby amended, and all laws inconsistent with any of the provisions of this act, are hereby repealed.