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sonal, of every resident, as the same appears by the last assessment roll of the town, including all moneyed or stock corporations which appear therein to have been assessed, and upon the nonresidents' lands contained in the list made out by the commissioners;

4. If, thereafter, there remains any deficiency, it shall be assessed upon the property, real and personal, of every resident, including such corporations, and upon each tract or parcel of land of which the owners are non-residents, according to the last assessment roll;

5. The commissioners shall affix to the name of each person in the overseers' lists of inhabitants, and to the description of each lot in their list of non-residents' lands, the number of days which such person or tract is assessed, and shall subscribe the list and file them with the town clerk.

1 R. S., 1033, §§ 20, 21, 26, 27. In the Long Island act the number of days is required to be at least twice the number of inhabitants assessed to work, with a proviso that no person be required to work more than thirty days in one year. The act of 1855, in reference to the counties of Oneida and Steuben, provides that no greater amount shall be levied on an individual, as mentioned in subdivision 2, than is levied on each $1,000 of property; nor shall it be lawful to refuse such service as the person assessed may be able to perform. Laws of 1855, ch. 517.

in assessment roll to

§ 424. Whenever the assessors of the town have Omissions omitted to assess any inhabitant or property, the be supplied. commissioners shall assess the same and apportion highway labor thereupon in the same manner as if not originally omitted.

1 R. S., 1035, § 32.

failing to work to be

reassessed.

§ 425. Whenever the overseer's annual return Persons shows that any person failed to perform or commute for the whole number of days' work required of him, the commissioners shall reassess the deficiency, adding it to his assessment for the following year. But this shall not exonerate the overseer from any penalty which he may have incurred.

Ib., 1040, § 65.

§ 426. The commissioners shall direct the town clerk to make a copy of the lists, and they shall subscribe the same and cause them to be delivered to the respective overseers of the several districts in which the labor is assessed.

Ib., 1035, § 34.

Copies of

lists to be given to

overseers.

to add names

and new

427. The overseers shall add, from time to Overseers time, names of persons omitted and of new inhabi- omitted tants, and rate them to work in proportion to their inhabitants. real and personal estates, subject to an appeal to

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dents' appeal from

§ 428. A non-resident deeming himself aggrieved Non-restby his assessment, may within thirty days after the assessment. assessment appeal to the county judge of the coun

Lands occupied by another than the owner.

Тивсагога nation.

ty, giving to the commissioners eight days' notice, of the time of the hearing. The decision of the county judge, which it is his duty to render within twenty days after the hearing, is not the subject of appeal. The fees of the county judge are two dollars for each day employed, to be paid in the first instance by the party appealing; if the decision is reversed or modified in favor of the appellant, the amount is to be levied as a part of the contingent charges of the town.

1 R. S., 1035, §§ 36, 37.

§ 429. Lands occupied by one person but owned by another are not to be assessed to both. When the occupant is assessed for such land, the officers making the assessment shall distinguish in their list the amount charged on account of the land, from the personal tax, if any, of the occupant. Whenever any tenant of lands for a term less than twenty-five years is assessed for such land, and has actually performed or commuted for the same, he is, in absence of agreement to the contrary, entitled to a deduction from the rent due or to become due, equal to the full amount of such assessment, estimating it at the rate of sixty-three cents per day. Ib.. 1036, §§ 39, 40.

430. The subject of highway labor on the lands of the Tuscarora nation of Indians, in the county of Niagara, is regulated by special statute.

Laws of 1854, ch. 175.

ARTICLE V.

PERFORMANCE OF HIGHWAY LABOR, AND COMMUTATION.

SECTION 431. Notice to residents to work.

432. Notice to corporations.

433. Notice to non-residents.

434. Formation of private districts.

435. Record of private district.

436. Neglect to work same.

437. Highway labor on plankroads.

438. Local provisions.

439. Work on private roads.

440. Residents may apply labor to new road.

441. Residents may grade, gravel or plank a road.

442. Commutation.

443. Appropriation of commutation moneys.

444. Implements and assistance may be required.

445. Penalties for loss of time: substitutes.

446. Penalties for neglect to appear.

447. Duty of overseer to prosecute.

448. Mode of collection.

449. Further remedies against corporations.

450. Penalties collected to be set off against assessments.

451. Excuse for neglect does not exempt from labor.

452. Overseers to return arrearages to supervisors.

453. Supervisors to assess arrearages by tax.

454, Overseers to render account to the commissioners.

455. And pay over moneys unexpended.

456. Penalty for failure to return or pay over.

residents to work.

§ 431. It is the duty of the overseer to give at Notice to least twenty-four hours' oral or written notice to all persons assessed and required to work within his district, of the time and place when and where they are to appear for that purpose, and with what implements; but no individual resident shall be required to work out of the district in which he resides; except that, if he has land in another district, he may, with the approval of the com

Notice to

corpora

tions.

Notice

to nonresidents.

Formation of private districts.

missioners, apply in such district the labor assessed upon his land there.

1. R. S., 1037, § 42.

§ 432. Notice to be given to a corporation may be oral or written, and may be served on any officer, clerk or agent thereof at its principal office or place of business; and its labor is to be performed in such districts as the commissioners direct. Any number of the days' work required of a corporation, not exceeding fifty, may be required to be performed by it in any one day.

Ib., 1034, § 28.

433. Notice to a non-resident must be in writing, and served at least five days previously on his agent, if he has one residing in the town. If the overseer cannot ascertain that he has such agent, he shall, at least twenty days before the time when performance is required, affix upon the outer door of the town-house a notice containing the name of such non-resident, when known, a description of the land assessed, together with the number of days' labor assessed, and the time and place when and where it is to be performed.

Ib., 1037, § 44.

§ 434. The commissioners of highways may, at their first meeting subsequent to their election, assign to any one or more residents, with his or their consent, for a period not exceeding ten years,

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