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sheep by dogs, and to levy and enforce the collection of any tax upon dogs, and to direct the application of such tax, and to provide for the protection of all kinds of game, of shell and other fish, within the waters of their respective counties; and all laws of the state existing in relation to preserving or destroying, killing, and taking wild beasts or birds, fish, eels, and shell-fish, were repealed as on the 1st day of January 1850.

14. To require any county officer, or any officer whose salary is paid by the county, to make a report under oath to them, on any subjects or matters connected with the duties of their offices whenever called upon by resolution to do so; and any officer refusing or neglecting to make such report is deemed guilty of a misde

meanour.

15. To fix, establish, locate, and define disputed boundary - lines between the several towns in their respective counties, by a resolution duly passed by a majority of all the members elected to such board. A notice of intention to apply to the board to fix, &c., the disputed boundary-line, particularly describing the same, and the line as proposed, signed by the supervisor, town-clerk, and two or more of the justices of the peace, of some one of the towns to be affected by such resolution, is published for four weeks successively before the meeting of the board at which such resolution is to be presented, in all the newspapers printed in the county, if not more than three in number, but if they exceed three in number, then in the three having the largest circulation in the county. A copy of this printed notice is also served personally at least fifteen days before the meeting of the board on the supervisor and town clerk of each of the other towns to be affected thereby. A copy of the resolution as adopted, which shall contain the courses, dis

tances, and fixed monuments specified in such boundary-lines, together with a map of the survey thereof, with the courses, &c., referred to therein, plainly and distinctly marked and indicated thereon, shall be filed in the office of the secretary of state within sixty days after the adoption of such resolution, and it is the duty of the secretary to cause the resolution to be printed with the laws of the next legislature after the adoption thereof. A copy of the resolution is also within the same time published for two successive weeks in all the newspapers printed in the county; but if they exceed three in number, then in such three as the board designates for the purpose, the expenses of publication to be paid by the town causing the publication of the notice of the application.

16. To ascertain, fix, and determine the amount to which any person or corporation is equitably entitled to receive back from any town or towns for taxes paid while the boundary - line between such towns was in dispute, and to levy and assess such amount upon such town or towns, and cause the same to be collected in the same manner that other taxes are levied, assessed, and collected.

None of these powers are exercised except by a vote of a majority of all the members elected in the county; nor are the powers Nos. 5, 10, and 13 exercised without a vote of twothirds of all the members elected to such boards. The boards of supervisors have also power, within their respective counties, to change the location of court-houses, jails, clerks' offices, surrogates' and treasurers' offices, or other public buildings, when the distance does not exceed one mile, the proceedings being in compliance with the provisions of the Acts of 1849 and 1870. But no board shall expend for all the pur

poses aforesaid, including land, buildings, and furnishing the same, or for any purpose whatsoever, a greater sum than one-half of 1 per cent upon the then last assessment-roll for all the towns in the county. And such board may borrow a sum, not exceed ing such one-half of 1 per cent, to be used for the purposes aforesaid, and the sum so borrowed is inserted in the next annual tax levy, and as soon as the money is collected the amount thus borrowed is fully paid. Every resolution of any board of supervisors, passed in pursuance of the Act of 1849, is signed by the chairman and clerk, and recorded in the book of miscellaneous records of the county. The comptroller is authorised to loan to any of the towns or counties of the state any money in the treasury belonging to the capital of the common school fund, as authorised by the Act of 1849, to be borrowed by any county or town upon application made to him by the treasurer of the county; and when loaned to a county, the treasurer executes his official bond for the payment thereof; and when loaned to a town, the supervisor executes his official bond in like

manner.

By an Act of 1880, supplementary to the Act of 1849, whenever any board of supervisors forms a new town within its respective county from parts of other towns or town which have bonded to aid in the construction of any railroad, and such bonds, or any part thereof, remain unpaid, or when any board of supervisors changes the line of any town so bonded, &c., the new town and the parts taken, &c., pay a proportionate share of such bonds as remain unpaid, which share is ascertained from the assessed valuation of the town contained in the last equalised valuation of the assessment-roll made prior to the formation or change of such town. It is the duty of the

railroad commissioners of such town to render a true statement to the board of supervisors, as required by the general railroad Act noticed already, and the board adds such proportionate share to the sums to be collected from the town so formed, or to the parts so detached, to be collected as prescribed by law. The assessors of the town or towns to which has been added a part of another town, yearly, until such bonds are paid, make a separate and distinct list of the taxable inhabitants and lands contained in the annexed part in the assessment-roll of the said town, and this is designated in such roll, "list of annexed lands and inhabitants." Such proportionate share of moneys collected is paid by the supervisor of the town to the railroad commissioners of the town from which such territory has been detached, and by them used for payment of the bonds according to law.

By the laws of 1858, chap. 190, the chairman or president of the board of supervisors can issue a subpœna in proper form commanding any person as a witness upon any subject or matter within the jurisdiction of such board, or any officer of the county, to appear before such board at a time and place therein specified, to be examined as a witness, and also to produce on such examination all books, papers, and documents in his possession or under his control relating to the affairs or interests of the county. It is the duty of the sheriff, or any deputy sheriff or constable of the county to whom the subpoena is delivered, to serve the same by reading it to the person named therein, and at the same time delivering him a copy thereof; and his official return thereon of the time and place of such service is primâ facie evidence thereof. Whenever the board of supervisors has appointed any members of their body

good faith by or on behalf of such
town for such purpose.
The super-
visors' board prescribes the form of
obligation to be issued on any such
loan, and the time and place of pay-
ment, the time not to exceed ten
years; and has power, and it is its
duty from time to time, as the obli-

a committee upon any subject or matter of which the board has jurisdiction, and has conferred upon such committee power to send for persons and papers, the chairman thereof possesses all the powers, and is liable to all the duties, imposed upon the chairman of the board of supervisors. Persons subpoenaed neglecting to ap-gations become due and payable, to pear or to produce books, &c., as commanded, or refusing to testify or to answer any question which a majority of the board or committee decides to be proper and pertinent, are deemed in contempt, and it is the duty of the chairman to report the facts to the county judge, or to a judge of the supreme court, or of the superior court, or of the court of common pleas of any of the cities of the state, who shall thereupon issue an attachment in the form usual in the court of which he is judge, to the sheriff of the county where such witness was required to appear and testify. The proceedings in such attachments are the same as those under like cases in civil causes before a circuit or special term of the supreme court.

Laws of 1869, chap. 855, amended by subsequent acts. The boards of supervisors of each county, except New York and Kings, have power at their annual meeting, or at any other regular meeting, to authorise the supervisor of any town in the county, by and with the consent of the commissioners of highways, town-clerk, and justices of the peace of the town, to borrow such sum of money for and on the credit of each town, not exceeding, however, in any year the amount of one-half of 1 per cent on the assessed valuation of the taxable property of the town for such year, as the said town officers deem necessary, to build or repair roads or bridges in such town, or partly in such town and partly in an adjoining town, or to pay any existing debt incurred in

impose upon the taxable property of such town sufficient tax to pay the principal and interest of such obligations according to the terms and conditions thereof. The town officers mentioned meet at the town-clerk's office in the town for which they are elected on the first Monday of September in each year at 10 A. M. to determine what amount, if any, shall be borrowed on the credit of such town, and for what roads or bridges such amount shall be borrowed or appropriated, and may adjourn, but no such meeting shall be held subsequent to the first Monday of October in each year. The town-clerk keeps a record showing the date and amount of such bonds issued, the time and place where the same are made payable, and the rate of interest thereon. The bonds are issued to the supervisor of the town, who disposes of them for not less than their par value, and pays the proceeds to the commissioners of highways of the town. Not more than $500 of such proceeds shall be expended upon any one road or bridge, except under and in pursuance of a contract made by the contractor with the commissioner, or a majority of the commissioners of highways of the town, which contract shall be approved by a majority of the town auditors, neither of whom shall be interested in such contract. By a two-thirds vote of all the members elected, the board of supervisors can, from time to time, alter, reduce, or change the rates of tolls charged by roads, bridges, and ferries within their county; or if within more than

one county, then by joint action with the supervisors of such counties, provided such alteration is asked for by the directors, trustees, or owners of such road, bridge, or ferry; and provided further, that no increase of toll is so authorised unless notice of intention to apply for such increase has been published in each of the newspapers published in the county, once in each week for six successive weeks next before the annual election of supervisors in such county.

The electors of any town at any regular town meeting, or of any county at any regular election, may vote any sums of money, to be designated by a majority of all the electors voting, for the purpose of erecting a public monument within such town or county, in memory of the soldiers of such town or county, or in commemoration of any public person or event; but no debt shall be created, nor any tax be imposed, on any town or county for such purpose, unless the same has been voted for by a majority of the legal voters of the town or county affected, nor unless the object and expenditure are approved of by a vote of two-thirds of the supervisors elected in the county. The board of supervisors may legalise the vote of any town or county for such purpose; and after such vote, they may raise or authorise the specified sum or sums of money to be raised in any of the modes provided for by law for raising moneys for towns or counties. The expenditure is under the direction of the supervisor, town-clerk, and justices of the peace of the town, or of a majority of them, or by commissioners for that purpose appointed by the town officers, or by a majority of them. If it is a county monument, the expenditure is under the control of commissioners appointed by the board of supervisors to superintend the erection thereof. No compensation is paid to town or

county officers or commissioners for such services. The board of supervisors can alter, repeal, or amend resolutions or ordinances, and stay further expenditure upon any monument within the county being erected at the expense of such county, or of any town or towns within such county.

The board of supervisors of any county, except New York and Kings, may, by a vote of two-thirds of all the members elected thereto, legalise the informal acts of any town meeting in raising money for any purpose for which such money is authorised to be raised by law, and by a like vote to legalise the irregular acts of any town officer performed in good faith and within the scope of his authority, provided such legalisation is recommended by the county court of the county; and likewise to correct, on such recommendation, errors in any assessment or return made by any town officer, or which properly comes before such board for their action, confirmation, or review; and upon the order of such court, made on application of the person aggrieved, refund to such person the amount collected from him of any tax illegally or improperly assessed or levied. An appeal may be taken from this order as from a judgment of said court in an action. In raising the amount so refunded, the board adjusts and apportions the same upon the property of the several towns of the county as is just, taking into consideration the portion of state, county, and town tax included therein, and the extent to which each town has been benefited thereby. On appeal taken as prescribed by any taxpayer of the town from the audit of town auditors of bills rendered by justices of the peace in criminal proceedings, the board of supervisors thereupon audit the accounts, and their decision is final. The board of supervisors

have, subject to the legal rights of the officers using the same, the general charge of all the books and records of the county, and provide for their safekeeping.

The board of supervisors have the power, and it is their duty to audit the accounts of the superintendents of the poor of the county, and to examine the accounts of subordinate county officers; and each supervisor, whose compensation is not specially provided for by law, is entitled to charge and receive $3 per day only for each full day's services during the sessions of the board, besides mileage. In addition to the other powers, the board of supervisors of Queen's County have power, at any meeting of which notice is given, as specially prescribed, to authorise the supervisors of any town in this county, on written applications of the supervisor, town- clerk, justices of the peace, and commissioners of highways or a majority of them, of such town, or, if more than one town is affected thereby, then of said officers, or a majority of them, of each of such towns, to borrow such sum of money for, and on the credit of, such town or towns, as the said town officers deem necessary to lay out, build, widen, grade, macadamise, or repair roads, or to purchase for public use any plank-road, turnpike or toll road, or toll-bridge in such town; and to prescribe the form of the obligation to be issued on any such loan, and the time and place of payment, the time not to exceed ten years; and to impose upon the taxable property of such town sufficient tax to pay the principal and interest, according to the terms and conditions of the obligations, as they from time to time become payable. Three commissioners are appointed to appraise and determine the value of any lands required, when an agreement cannot be come to with the owner, &c., and the

proceedings are similar to those where railroad commissioners act, as previously described in corresponding circumstances. In case the roads or bridges, referred to in the first section of this Act of 1869, are wholly or partly within the limits of any incorporated village, the consent of a majority of the trustees of such village is necessary for the action of supervisors of towns, in addition to the consent of the commissioners of highways, town - clerk, and justices of the peace.

The clerks of the boards of supervisors of the several counties, on or before the second Monday in December in each year, transmit to the comptroller by mail, in the form he prescribes, a certificate or return of all the indebtedness of their respective counties, and of each town, village, and ward therein, under forfeiture to the people of the state of $50 for refusal or neglect to do

So.

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By a law of 1875, the board of supervisors of each county in the State of New York can contract with the sheriff of the county, or the jailer of the common jail therein, for the support and maintenance of prisoners confined upon civil process, the then existing provisions of law relating to the care, custody, support, and maintenance of such prisoners in the counties of Kings and Monroe not being affected. By a recent law, imprisonment for debt has been practically abolished in the State of New York.

Laws of 1875, chap. 482, "An Act to confer on boards of supervisors farther powers of local legislation and administration, and to regulate the compensation of supervisors, as amended," provides that in the several counties, except in cities whose boundaries are the same as those of the county, the boards of supervisors can make and admin

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