§ 66. Assessment for unperformed labor.- Every overseer of highways shall, on or before the first day of October in each year, make out and deliver to the supervisor of his town, a list of all persons and corporations who have not worked out, or commuted for their highway assessment, with the number of days not worked or commuted for by each, charging for each day in such a list, at the rate of one dollar and fifty cents per day; and also a list of all the lands of nonresidents and persons unknown, which were assessed on his warrant by the commissioners of highways, or added by him, on which the labor assessed has not been performed or commuted for, and the number of days labor unpaid by each, charging for the same at the rate of one dollar and fifty cents per day, which list shall be accompanied by the affidavit of the overseer, that he has given the notice required, to appear and work, and that the labor specified in the list returned, has not been performed or commuted, and the supervisor shall present such lists to the board of supervisors of his county.

See Form No. 61.

See Colman v. Shattuck, 2 Hun, 500 (1874).

§ 67. Penalty for refusal of overseer to provide list.If any overseer shall refuse or neglect to deliver such list to the supervisor or to make the affidavits as herein directed, he shall for every such offense, forfeit the sum of ten dollars, and the amount of taxes for labor remaining unpaid, at the rate of one dollar for each day assessed, to be recovered by the commissioners of highways, and applied in making and improving the highways and bridges of the delinquent overseer's district.

§ 68. Collection of arrearages for unperformed labor.- Each board of supervisors, at its annual meeting in each year, shall cause the amount of such arrearages for highway labor returned to them, estimating each day's labor at one dollar and fifty cents a day, to be levied and collected from the real or personal estate of the person, corporation, or from the nonresident real estate, specified in such list, to be collected by the collectors of the sev eral towns, in the same manner that other town taxes are collected, and shall order the same, when collected, to be paid over to the commissioners of highways of the town wherein the same is collected, to be by them applied toward the construction, repairs and improvement of the highways and bridges in the district in which the labor was originally assessed.

See Colman v. Shattuck, 2 Hun, 500 (1874).

§ 69. Annual return of overseers. Every overseer of highways shall, on the second Tuesday next preceding the time of holding the annual town-meeting in his town, within the year for

which he is elected or appointed, render to one of the commissioners of highways of the town, an account in writing, verified by his oath, and containing,

1. The names of all persons assessed to work on the highways in the district of which he is overseer.

2. The names of all those who have actually worked on the highways, with the number of days they have so worked.

3. The names of all those from whom penalties have been collected, and the amounts thereof.

4. The names of all those who have commuted, and the manner in which the moneys arising from penalties and commutations have been expended by him.

5. A list of all persons whose names he has returned to the supervisor as having neglected or refused to work out their highway assessments, with the number of days and the amount of tax so returned for each person, and a list of all the lands which he has returned to the supervisor for nonpayment of taxes, and amount of tax on each tract of land so returned; and he shall then and there pay to the commissioners of highways, all money remaining in his hands unexpended, to be applied by them in making and improving the highways and bridges of the town, in such manner as they shall direct; and if he shall neglect or refuse to render such account, or if, having rendered the same, he shall refuse or neglect to pay any balance which then may be due from him, he shall for every such offense, forfeit the sum of ten dollars.

See Form No. 62.

§ 72. Abatement of tax for removal of fence.-Any inhabitant liable to a highway tax, who shall remove from lands owned or occupied by him, the fence along any public highway, for the purpose of preventing the drifting of snow into such highway, shall be allowed by the overseer of highways, in abatement of his highway tax, the time actually expended in removing such fence, and in replacing the same, pursuant to the directions of the overseer of highways.

§ 73. Abatement of tax for street lamps.-Any person or corporation owning or holding real estate, or other property liable to highway tax, except in the county of Kings, other than in cities and incorporated villages, who shall, with the consent of the overseer of highways in charge of the district in which such property is assessed, and in such places as he may direct, erect a street lamp, and cause the same to be properly attended to and kept burning during such hours of each night as the overseer of highways may direct, shall be allowed by the overseer of highways, in abatement of such highway tax, six dollars an

nually, or such portion of six dollars as the annual highway taxes upon such real estate or other property may be.

§ 74. Rebate of tax for using wagon tires of certain width. Every person who, during the year ending June first, eighteen hundred and ninety-three, and each succeeding year thereafter, uses on the public highways of this State only wagons or vehicles with wheels upon which two or more horses are used the tire of which shall not be less than three inches in width, shall receive a rebate of one-half of his assessed highway tax for each such year, not exceeding however in any one year, the sum of four dollars or four days' labor. The right to such rebate shall not be affected by the use upon the public highways of buggies, carriages or platform spring wagons carrying a weight not exceeding one thousand pounds. Upon making an affidavit showing that he has complied with the provisions of this section during any such year, he shall be credited by the overseer of highways of the road district in which he resides or any road district where he is assessed with such rebate. Such affidavit may be taken before any overseer of highways, who is hereby authorized to administer such oath. [As amended by Laws of 1893, chap. 468.]

§ 130. When bridge is town or county expense.- The towns of this State, except as otherwise herein provided, shall be liable to pay the expenses for the construction and repair of its public free bridges constructed over streams or other waters within their bounds, and their just and equitable share of such expenses when so constructed over streams or other waters upon their boundaries, except between the counties of Westchester and New York; and when such bridges are constructed over streams or other waters forming the boundary line of towns, either in the same or adjoining counties, such towns shall be jointly liable to pay such expenses. Each of the counties of this State shall also be liable to pay for the construction, care, maintenance, preservation and repair of public bridges, lawfully constructed over streams or other waters forming its boundary line, not less than onesixth part of the expenses of such construction, care, maintenance, preservation and repair. [Thus amended by Laws of 1895, chap. 416.]

§ 132. Statement of expenses.- The commissioners of highways of every town in which the whole or any part of any free bridge may be, shall make and deliver to the supervisor of the town, on or before the first day of November in each year, a written statement, verified by one of them, containing a description

of such bridge, the whole expense in items incurred by the town during the year preceding for its construction or repair.

to

§ 133. Supervisors to levy tax.- Every supervisor whom such statement is delivered shall present the same to the board of supervisors of his county at its next annual session thereafter, and the board of supervisors shall levy upon the taxable property of the county a sum sufficient to pay its proportion of such expense and the same when collected shall be paid to the commissioners of highways of such town to be applied toward the payment of such expense.

Laws 1878, Chap. 377.

AN ACT in relation to the disposition and application of moneys raised and collected in the towns of this State for highway and bridge purposes.

Moneys to be paid to commissioners; supervisors to issue warrants to that effect; this act not to limit power to raise money under Laws 1869, chap. 855, § 2.- Section 1. All moneys raised and collected upon the taxable property of any of the towns of this State, for highway and bridge purposes, shall be paid over by town collectors of taxes to the commissioners of highways of the towns in which said moneys are so raised and collected, and to no other officer or person whatsoever. It shall be the duty of the board of supervisors to issue warrants to the collectors of towns requiring the paying over by them of all moneys raised and collected for highway and bridge purposes, to the commissioners of highways of towns; and it shall not be lawful for the board of supervisors of any county to issue warrants to town collectors directing them to pay over any moneys raised and collected upon any town for highway and bridge purposes, to the village authorities of any incorporated village, situated wholly or partly in any town. But nothing in this act shall prevent boards of supervisors from raising money under section two of chapter eight hundred and fifty-five of the laws of eighteen hundred and sixty-nine and from issuing warrants to collect the necessary money to repay the same. And said boards of supervisors may appoint a commissioner or commissioners to spend and account for any moneys raised for road or bridge purposes under said chapter eight hundred and fifty-five of the laws of eighteen hundred and sixty-nine, under such regulations as said boards shall deem proper. [Thus amended by Laws 1879, chap. 67.]

Duty of commissioners of highways.-§ 2. It shall be the duty of the commissioners of highways in the several towns in this State to expend all moneys raised and collected in any town and paid over to such commissioners of highways, upon the high

ways and bridges, situated in the town in which such moneys are raised and collected, and not elsewhere, in such proportions as they may deem just and proper.

Not to apply in certain cases.- § 3. This act shall not apply to incorporated villages constituting a separate road district, or to special road districts of this state, now provided for by special act.

[Laws of 1879, chapter 31, which authorized a return to former system of working highways, was amended by Laws of 1889, chapter 120, which was repealed by the Highway Law, although the original act remained unrepealed. As chapter 120 of the Laws of 1889 is a substantial reenactment of section 2 of the Laws of 1879, chapter 31, the repeal of the amendatory act repealed the original act. (See Statutory Construction Law, § 31.) Sections 1 and 3 of Laws of 1879, chapter 31, have no force without section 2 and are not, therefore, inserted here. The change in the system of working highways is now made in pursuance of sections. 50 and 52 of the Highway Law.]

Laws 1871, Chap. 171.

AN ACT in relation to assessment of highway labor in certain

cases.

Assessors to make separate valuation of town and village or city lands. Section 1. In all cases where there is an incorporated village or city within the limits of any town, which is by law a separate road district, and there shall be any real es tate, owned by any person or corporation, situated partly with'n the limits of such village or city and partly without said village or city, it shall be the duty of the assessors of such town, after fixing the valuation of the whole of such real estate as now by law required, to determine what proportion of such valuation is on account of that part of said real estate lying without the limits of said city or village, and designate the same upon their assessment list.

Highway commissioners to assess labor for part lying in towns only. § 2. The valuation of the real estate lying without the limits of any city or village, so fixed and determined by the assessor, shall be the valuation on which the commissioners of highways of towns shall assess highway labor against the owner or owners of such real estate; and in no case shall the commissioners of highways assess any highway labor on property situated within the limits of any incorporated city or village which is by law a separate road district.