VILLAGE TAXATION.

General Village Law (Laws 1870, Chap. 291, as amended to January 1, 1897).

Sidewalks. § 4. This section, as amended by Laws of 1895, chapter 187, provides that not over five hundred dollars shall be expended by trustees in improvement of sidewalks, under section six, of title four (post), without a vote of the taxpayers at a special meeting, at which at least thirty-six are present.

Assessors. § 13. The trustees, or a majority of them, shall act as assessors of the village, or may appoint of their number a committee for that purpose, except that whenever the resident population of the village shall exceed two thousand, then on the written request to such effect of at least one hundred voters qualified to vote on a proposition to raise a tax or appropriate the same, the board of trustees may by resolution direct that three assessors shall be elected at the then next annual village election to be had thereafter, and if such proceedings be bad, then thereafter assessors shall be elective officers of the village, and at such next annual village election three assessors shall be elected, one of whom shall be elected for and shall serve for the term of three years, one of whom shall be elected for and shall serve for the term of two years, and one of whom shall be elected for and shall serve for the term of one year, and at each annual village election thereafter one assessor shall be elected for and shall serve for the term of three years, and the trustees so acting as assessors, and in case where the assessors shall become elective officers under this act, then the assessors so elected shall have the power of town assessors and be subject to the laws applicable to the same, subject to the provisions of this act. When the assessors are elected* officers of the village, they shall be voted for on a separate ballot, and such ballots shall be deposited in a separate box. Any vacancy in the office of the village assessors shall be filled at the next annual village election after the happening thereof, and in the meantime and until such election shall be had by appointment by the board of trustees. It is further provided, however, that in any village wherein no assess ors are elected, the trustees, or a majority of them may annually within twenty days after the annual village election, by an ap pointment in writing signed by them and filed with the clerk of the village, appoint a resident freeholder as assessor for the ensuing year. Such assessor so appointed shall take and file with the clerk within ten days after his appointment the usual

*So in the original.

oath of office as such assessor and officer, and when so appointed and qualified he shall act as such for the ensuing year within his village, and shall exclusively perform all the duties and possess and exercise all the powers possessed by or conferred by law upon the trustees when acting as assessors in making assessments and preparing, verifying and returning assessment-rolls, and he shall receive for his services the same compensation as a trustee when acting as or performing duties of an assessor. In case of any vacancy in the office of an assessor appointed as aforesaid, or his failure to serve, the trustees shall appoint another to serve the unexpired term in the same manner as they are authorized to make an original appointment. [Thus amended by Laws of 1890, chap. 213.]

Trustees may raise money.—§ 16. The trustees shall have power to raise, by assessment and tax, money for the expenditures required by the provisions of this act and the proceedings had thereunder, and may assess and collect a poll-tax of one dollar on each male resident in the village between the ages of twentyone and sixty years, except such male residents as may belong to and are active members of a fire engine, hose, hook and ladder, or other company formed and maintained for the purpose of extinguishing fires. [Thus amended by Laws 1876, chap. 317.]

TITLE IV.

Expenditures.- Section 1. The expenditures of the village shall be denominated "ordinary expenditures" and "extraordinary expenditures."

Ordinary expenditures.- § 2. "Ordinary expenditures" shall be those necessarily incurred to carry out and enforce the rules, by-laws and ordinances which the trustees are authorized to adopt by title three of this act, and to give force to the powers therein conferred, except as such expenditures may be specifically enlarged, or diminished, or controlled, by other provisions of this

act.

39 Hun, 240.

Limitation of ordinary expenditures.- § 3. No ordinary expenditure for any specific act, object, purpose or thing, except the lighting of streets, shall exceed the sum of five hundred dollars, and taxes raised for any specific item of anticipated expense under section eleven of title three of this act, shall not be applied to any other than the designated purpose during the current year. In villages having upwards of one thousand inhabitants, the trustees shall have power to expend a sum, not exceeding in the aggregate, fifty cents per capita per annum, of the population of the

village for the purpose of lighting streets. Nothing herein contained shall be construed to abridge the powers of the trustees of any village to pay an annual salary to more than one police constable of such village, not exceeding the sum of five hundred dollars to each. [Thus amended by Laws 1893, chap. 400.]

Power to make extraordinary expenditure; resolution to be submitted; special election; money raised on bonds.- § 4. The trus tees shall have power to raise money for an extraordinary expenditure for any village purposes by assessment and tax, by submitting a resolution stating the amount to be raised, the specific object for which, and whether the same is to be raised in one sum or in annual instalments, and if in annual instalments, the number thereof and the amount of each, to the annual election, or to a special election, of the legal electors entitled to vote on such questions, to be held as in this act directed. The trustees shall have power to appoint such special election, designating time and place. If the majority of the ballots cast have on them the word "yes," then the trustees may raise the amount voted, as stated in such resolution, without further action by such electors; and when the resolution adopted provides for raising the same in instalments, the trustees may issue certificates of indebtedness or bonds of the village for the amount of such instalments, payable respectively when such instalments are to be raised, with interest not exceeding six per cent. per annum, and may apply the same or the proceeds thereof, to the objects specified in such resolution. Said certificates or bonds shall be executed by the president of the board of trustees, and the treasurer of said village, and unless the same shall be delivered in payment of the extraordinary expenditure for which they are issued, shall be sold by the trustees of said village to the highest bidder at public sale, notice of which sale shall be given by publishing the same in a newspaper published in said village at least once a week for two weeks successively prior to the day of sale, and if no newspaper is published in said village, by posting such notice in three public places in said village at least five days prior to such sale. Such certificates or bonds shall not be sold for less than par. [Thus amended by Laws 1884, chap. 131.]

27 Hun, 390; 39 id. 242.

Resolution as to extraordinary expenditures.- § 5. When extraordinary expenditures shall be necessary for any village purposes, in the judgment of the trustees, they shall have power to pass a resolution or resolutions to be entered in the records of their proceedings, specifying the object and the amount required and whether the same is to be raised in one sum or in anrual installments, and if in annual installments the number

thereof and the amount of each. No resolution shall express more than one object and the amount required for the same, and whether it is to be raised in one sum or in annual installments, and if in annual installments the number thereof and the amount of each. If more than one such resolution is submitted at the same election, whether an annual or special election, such resolutions shall be numbered respectively, one, two, three, up to the number of the resolutions submitted, and the ballots used at such election shall be as many as the resolutions submitted, and having thereon the words "resolution number one," or "resolution number two," or "resolution number three," up to the number of the resolutions with the word " yes" or the word "no." Ten days notice of such election, whether an annual or special election, shall be given by the clerk by posting notices in six public places in the village, stating time, place and object of the election, and a copy of the resolution or resolutions to be submitted. The same inspectors shall preside at, and the same provisions apply in such election, as are provided for in this act for all village elections held after the first election of officers of the village. If the majority of the ballots cast have thereon the word "yes" for any resolution, such resolution shall be adopted. The return of the inspectors shall set forth each resolution voted on and shall state the number of ballots with "yes" or "no" received for such resolution. The inspectors presiding at such election shall file their return of such election with the village clerk, within ten days after such election. If the object which shall have been submitted to a vote, as provided by this chapter, shall be for the acquisition of real property for the purpose of erecting a village building thereon, or the acquisition of real property for any other village purpose, and at such election the majority of ballots cast shall have the word "yes" thereon, then and in that case, if the village trustees are unable to agree upon the price for the purchase of the land, which shall be described in such resolution and election notice, by metes and bounds, said trustees may acquire such lands so described, by the right of eminent domain, by proceedings to condemn the same, and for that purpose the proceedings shall be the same as those provided by chapter ninety-five, of the laws of eighteen hundred and ninety, known as the condemnation law. [Thus amended by Laws 1895, chap. 879.]

Highway tax for improvement of roads, etc.-§ 6. In addition to the amount raised by the trustees for ordinary expenditures the trustees shall have power, in any one year, in addition to the poll-tax, to raise by tax such sum as they may deem necessary, not exceeding in any one year, including the

amount borrowed as hereinafter provided, the amount of one per centum on the assessed valuation of such village, to be denominated a highway tax, to work and improve the roads, avenues, streets, public squares and parks, lanes, sidewalks and crosswalks of said village and the alteration and repair thereof, on all persons and incorporated companies owning property and estate, real and personal, in said village, to be assessed and collected as all other taxes are, by the provisions of this act. Provided the trustees shall have the power to provide by resolution to be entered upon the book of record of the village for the raising of money for the building, repair and alteration of sidewalks, in annual installments, the number thereof and the amount of each, to be specified in said resolution, and said trustees may issue certificates of indebtedness, or bonds of the village for the amount of such installments, payable respectively when such installments are to be raised, with interest not exceeding six per centum per annum, and may apply the same or proceeds thereof for the building, repair or alteration of sidewalks. Said certifi cates or bonds shall be executed by the president of the board of trustees, and the treasurer of said village, unless the same shall be delivered in payment of the expenditures for which they are issued, shall be sold by the trustees of said village to the highest bidder at public sale, notice of which shall be given by publishing the same in a newspaper published in said village at least once a week, for two weeks successively prior to the day of sale, but such certificates or bonds shall not be sold for less than par. The money so raised under this section, with the proceeds of the poll-tax, shall be devoted to the purposes for which it was raised as expressed in this section, and kept apart as a separate and distinct fund by the treasurer. [Thus amended by Laws of 1896, chap. 341.]

Contracts for supply of water; limitation as to contract.— § 7. The board of trustees shall have power, and is hereby authorized to contract with any water company for supplying the village with water for the purpose of extinguishing fires, and to assess and collect the amount agreed to be paid in such contract as other village taxes are assessed and collected; and any such contract entered into by the trustees of any village shall be valid and binding upon such village; provided, however, that no such contract shall be made for a longer period than five years, nor for a sum exceeding in the aggregate fifty cents per capita, per annum, of the population of the village, unless the proposition for the same be submitted to a vote of the citizens, in the manner provided in sections four and five of this title, and approved by a majority of the voters entitled to vote on such question, and voting at an