highway labor upon such persons or property, in the same manner as if they had been duly assessed upon the last assessment-roll. Id., § 41.

[Note.- Revised from L. 1837, c. 431, § 6. (See Birdseye's R. S., 1st ed., p. 1337.) Without material change.]

64 N. Y. St. R. 421.

42 New assessments by overseers. When the quantity of labor assessed on the inhabitants of any district by the commissioners of highways, shall be deemed insufficient by the overseer of the district to keep the highways therein in repair, such overseer shall make another assessment on the actual residents of the district, in the same proportion, as near as may be, and not exceeding one-third of the number of days assessed in the same year by the commissioners, on the inhabitants of the district; and the labor so assessed by an overseer, shall be performed or commuted for in like manner, as if the same had been assessed by commissioners of highways. Id., § 42.

[Note.- Revised from 1 R. S. *p. 503, § 8. (See Birdseye's R. S., 1st ed., p. 1329.) Without material change.]

76 N. Y. 329; 93 id. 397; 46 Hun, 44.

43 Sidewalks and trees. The commissioners of highways may, by an order in writing duly certified by a majority of them, authorize the owners of property adjoining the highways, at their own expense, to locate and plant trees, and locate and construct sidewalks along the highways in conformity with the topography thereof, which order, with a map or diagram showing the location of the sidewalk and tree planting, certified by the commissioners, shall be filed in the office of the clerk of the town where the highway is located, within ten days after the making of the order. Id., § 43.

(R. S. p. 1400; post, p. 917.)*

[Note.-Revised from L. 1860, c. 61, § 1; L. 1876, c. 340, § 1; L. 1863, c. 93; L. 1874, c. 570; L. 1881, c. 233, and 1 R. S. *p. 525, § 127. (See Birdseye's R. S., 1st ed., pp. 1371, 1372.) This section follows L. 1881, c. 232, without material change, and is now the only provision governing this subject.]

86 Hun, 424; 62 id. 170; 3 Hun, 529; 53 N. Y. 631: 94 id. 235; 131 id. 382; 41 N. Y. St. R. 809; 43 id. 317; 62 id. 274; 67 id. 25, 26.

43a Injuring, etc., fruit or shade trees. It shall be unlawful for any person or persons whatsoever, in this state, to hitch any horse or other animal to, or leave the same standing near enough to, to injure any fruit or forest tree that has been transplanted or used as a shade or ornamental tree around any school house, church or public building, or along any public highway, or to cut down or mutilate, in any way, any such ornamental or shade trees, but the right of property owners along highways to cultivate, train and use such shade trees shall not be impaired or abridged hereby. L. 1875, c. 215, § 1, as am'd L. 1881, c. 344, § 1.

436 Penalty for violating last section; proceeds; provisions qualified. Any person or persons guilty of violating the provisions of section one of this act shall be liable to prosecution by any person, before any justice of the peace in the town where the offense is committed, and punishable by a fine not exceeding ten dollars, nor less than one dollar, besides the costs of action for each offense or for each tree cut down or mutilated in violation of the provisions of this act; and every such penalty, when collected, shall be paid by the justice, one half to the overseer of the poor of the town in which recovery was had, and the remainder to complainant, and the same process and means for the collection of the penalties imposed by this act may be issued and had as are now allowed by law for the collection of damages in actions of tort, but no provision of this act shall operate to interfere with any ordinance of the incorporation of villages and cities of this state, intended to secure the protection of shade trees therein. Id., § 2, as am'd L. 1881, c. 344, § 2.

44 Abatement of tax for shade trees. Any inhabitant liable to highway tax, who shall hereafter, pursuant to such an order, transplant by the side of the

*So in the original.

highway adjoining his premises, any forest shade trees, fruit trees, or any nut bearing trees, suitable for shade trees, shall be allowed by the overseers of highways, or other officer having charge of the highway, in abatement of his highway tax, one dollar for every four trees set out; but all trees must have been set out the year previous to such allowance, and be living and well protected from animals at the time of the allowance, and not further than eight feet from the outside line of any highway three rods wide, and not more than one additional foot further therefrom, for each additional rod in width of highway, and not less than seventy feet apart, on the same side of the highway, if elms, or fifty feet, if other trees; trees transplanted by the side of the highway, in place of trees which have died, shall be allowed for in the same manner. Such abatement of highway tax to any person, shall not exceed one-quarter of his annual highway tax in any one year; but such abatement shall be allowed by the overseers of highways, or other officers having charge of the highway, annually, until it shall have equalled the whole number of trees set out, at the rate herein specified. L. 1890, c. 568, § 44.

[Note.- Revised from L. 1883, c. 371, §§ 1-4. (See Birdseye's R. S., 1st ed., p. 1373.) This section is somewhat changed in minor details.]

62 N. Y. St. R. 274; 6 App. Div. 17.

45 Sidewalk tax anticipated. The commissioners of highways of any town, may, upon the written application of a majority of the inhabitants in any highway district, subject to assessment for highway labor therein, authorize not more than one-quarter of the highway labor of the district, or of the commutation money received therefor, to be expended under the direction of the overseer of highways of the district, in the construction, repairs and improvement of any sidewalks within the limits of the district, and may by writing signed by them, filed with the town clerk, authorize not more than one-fourth of the highway labor of the district, to be anticipated for not more than three years, for constructing, improving or repairing any such sidewalk; and thereupon any person or corporation, assessed for highway labor in the district, may, for such purpose, anticipate his or its assessment for highway labor for the term prescribed by the commissioners, and may perform such labor, under the direction of the overseer within such time, or commute therefor. Id., § 45.

[Note.- Revised from L. 1880, c. 305, § 1, and L. 1884, c. 479. (See Birdseye's R. S., 1st ed., p. 1374.) The former law applied to road districts within unincorporated villages. In the first part of the section, the words "not more than one-quarter" have been substituted for "not less than one-quarter." There have been some other slight changes in redrawing the section.]

46 Certificate of anticipation. The overseer shall give to such person or corporation, upon the performance of such labor or commutation therefor, a certificate signed by him, showing the number of days labor so anticipated and worked, or commuted for by such person or corporation; and in each succeeding year, upon presentation of such certificate, the person or corporation shall be credited and allowed by the overseer of highways, with the performance of the number of days labor assessed for such year, until the credit shall equal the number of days stated in the certificate to have been anticipated, and shall indorse thereon a statement signed by him, showing the credit and allowance. Id., § 46.

[Note.- Revised from L. 1880, c. 305, § 2. (See Birdseye's R. S., 1st ed., p. 1374.) Without material change.]

47 Transfer of certificate. Such certificate may be transferred to any grantee, upon a voluntary grant of the real property upon which such highway labor is assessable, and if such real property is transferred otherwise than by voluntary grant, it shall be deemed to have been transferred to the person succeeding thereto, and in the hands of any such transferee, it shall have the same effect as when held by the original owner. Id., § 47.

[Note.- Revised from L. 1880, c. 305, § 3. (See Birdseye's R. S., 1st ed., p. 1374.) The law formerly provided for only a voluntary transfer of the certificate to a grantee, or a transfer by law in case of the death of the owner of the property.]

48 Abatement of tax for watering trough. The commissioners of highways shall annually abate three dollars from the highway tax of any inhabitant of a highway district, who shall construct on his own land therein, and keep in repair a watering trough beside the public highway, well supplied with fresh water, the surface of which shall be two or more feet above the level of the ground, and easily accessible for horses with vehicles; but the number of such watering troughs in the district, and their location, shall be designated by the commissioners. Id., § 48. [Note.- Revised from L. 1869, c. 131, § 1, and L. 1872, c. 274. (See Birdseye's R. S., 1st ed., p. 3242.) The words “and no others than those designated shall be allowed this abatement of tax" are omitted from the end of the section.]

49 System of taxation defined. The system of taxation for working and repairing highways, as herein before provided, shall be known as "The Labor System of Taxation," and the system hereinafter provided, shall be known as "The Money System of Taxation." Id., § 49.

New.

50 Town may change its system. Any town may change its system of taxation for working and repairing its highways, by complying with the following provisions relating thereto. Id., § 50.

[Note.- Revised from L. 1873, c. 395, § 1. (See Birdseye's R. S., 1st ed., p. 1341.)]

51 Vote thereon. Upon the written request of twenty-five taxpayers of any town, the electors thereof may, at an annual town meeting vote by ballot upon the question of changing the system of taxation for working the highway; but no person residing in an incorporated village or city, exempted from the jurisdiction of commissioners of highways of the town, shall sign such request, or vote upon such question. Id., § 51, as am'd L. 1895, c. 386.

[Note. Revised from L. 1873, c. 395, § 2. (See Birdseye's R. S., 1st ed., p. 1341.) The previous law provided for the form of ballot, the conduct of the election, etc.]

52 When change to take effect. When a town shall have voted to change the system of working and repairing the highways, as herein provided, such change shall not take effect until the next annual meeting of the board of supervisors, after the town meeting at which it was decided to make the change; and until such annual meeting of the board of supervisors the former system of repairing highways shall remain in force in such town. In each town of Westchester county such change shall be for a term not less than five years. Id., § 52, as am'd L. 1895, c. 386.

[Note.- Revised from L. 1873, c. 395, § 10, and L. 1888, c. 240. (See Birdseye's R. S., 1st ed., p. 1343.) Formerly the change took effect when the action of the town had been entered by the town clerk in the town records. The last sentence of this section was added by the amendment of 1895.]

53 Annual highway tax. Any town voting in favor of the money system, shall annually raise by tax, to be levied and collected the same as other town taxes, for the repair of the highways, an annual sum of money, which shall be equal to at least one-half the value at the commutation rates, of the highway labor which should be assessable under the labor system; but in any town in which there may be an incorporated village, which forms a separate road district, and wherein the roads and streets are maintained at the expense of such village, all property within such village shall be exempt from the levy and collection of such tax for the repair of highways of such town; and the assessors of such town are hereby required to indicate on the assessment-roll the property included in such incorporated village, in a column separate from that containing a list of the property in the town not included in such village; and shall also place on the assessment-roll the names of all persons liable to poll tax who are not residents of such village, and the board of supervisors are directed to levy a tax of one dollar on each person liable to poll tax as thus indicated; but this act shall not apply to assessments made for damages and charges for laying out or altering any road, or for erecting or repairing any bridge in such town. The amount of such tax shall be determined by the commissioners of highways and the town board who shall certify

the same to the board of supervisors, the same as any other town charge. L. 1890, c. 568, § 53, as am'd L. 1893, c. 412.

[Note.- Revised from L. 1873, c. 395, §§ 3, 4; L. 1874, c. 169, and L. 1889, c. 259, §§ 1, 2. (See Birdseye's R. S., 1st ed., p. 1342.) The former law provided that this section should not apply to cases covered by § 10, ante. Otherwise without material change.] 54 County road system of working highways. The board of supervisors of any county may, by a vote of a majority of the members thereof, by resolution, adopt the county road system, and shall as soon as practicable after the adoption of such resolution, cause to be designated as county roads, such portions of the public highways in such county as they shall deem advisable, outside of the limits of any city in such county, and shall cause such designation and a map of such county roads to be filed in the clerk's office of such county; the roads so designated shall, so far as practicable, be leading market roads in such county. Id., § 54, added by L. 1893, c. 333, and am'd L. 1895, c. 375.

55 County engineer. There shall be a county engineer in every such county, who shall be appointed by the board of supervisors thereof, and be removable at its pleasure. The term of office of each county engineer shall be three years, unless sooner removed, and his salary shall be fixed by the board of supervisors and be a county charge. Id., § 55, added L. 1893, c. 333.

56 Expenses, how paid. The expense of improving, repairing and maintaining the county roads of each county, shall be a county charge, and in any county in which during the past five years there has been expended at least the sum of five hundred thousand dollars for macadamizing purposes, the expense of constructing, improving, maintaining and repairing such county roads, shall be annually apportioned by the board of supervisors of the county, upon the various towns and cities within the county, as the said board may deem just. The money necessary to improve, repair and maintain the county roads or to pay the principal and interest of any bonds issued as provided in the next section, shall be levied and collected at the same time and in the same manner as money for other county charges is levied and collected. The board of supervisors shall designate the amount of money to be expended upon each county road, and may make rules and regulations for the government of the county engineer and regulating the expenditure of such money. Id., § 56, added L. 1893, c. 333, and am'd L. 1895, c. 375.

57 Issue of bonds, etc. The board of supervisors of such county may borrow money from time to time for the construction, maintenance and repair of the county roads in such county, and may issue the bonds or other evidences of indebtedness of the county therefor; but such bonds or other evidences of indebtedness shall not bear a rate of interest exceeding five per centum per annum, and shall not be for a longer term than twenty years, and shall not be sold for less than par. Id., § 57, added by L. 1893, c. 333.

The

58 County roads under charge of supervisors and county engineer. county roads in any county shall be exclusively under the jurisdiction of the board of supervisors and the county engineer of the county, and exempt from the jurisdiction of the highway officers or officers performing the duty of highway commissioners of the several towns and villages in which such county roads are located. The system of taxation for working and repairing the highways other than the county roads in a town in a county in which the county road system is adopted, shall be the money system of taxation, provided, however, that in the county of Queens, the system as now provided by special act shall be continued. Id., § 58, added by L. 1893, c. 333, and am'd L. 1895, c. 375.

58a Money system of taxation for highways; certain contracts to be filed. Within twenty days after the passage of this act, it shall be the duty of the highway commissioners in each of the several towns of this state which has adopted the money system of taxation for highway purposes to file with the town clerk of the town in which said commissioners reside all contracts made by such commis

sioners by and on behalf of such towns for the construction, care and maintenance of the public highways located therein. L. 1895, c. 717, § 1.

58b Same. All commissioners of highways in towns wherein the money system of taxation has been adopted for highway purposes shall, within ten days after any such contracts have been made as specified in section one of this act, file the said contract with the town clerk of the town in which such highways are located. Id., § 2.

58c Failure to file contracts a misdemeanor. Any person offending against the provisions of this act is hereby declared to be guilty of a misdemeanor. Id., § 3.

ARTICLE III.

The Duties of Overseers of Highways, and the Performance of Highway Labor. § 60. Notice to Work.

61. Notice to Non-residents.

62. Commutation.

63. Teams and Implements.

64. Substitutes.

65. Penalties for Neglect to Work or Commute.

66. Assessment for Unperformed Labor.

67. Penalty for Refusal of Overseer to Provide List.

68. Collection of Arrearages for Unperformed Labor. 69. Annual Return of Overseers.

70. Noxious Weeds in Highway.

71. Overseers to Notify Occupant to Remove Weeds. 72. Abatement of Tax for Removal of Fence.

73. Abatement of Tax for Street Lamps.

74. Rebate of Tax for Using Wagon Tires of Certain Width.

60 Notice to work. Every overseer of highways shall give at least twenty-four hours notice to all residents of his district, and corporations assessed to work upon the highways therein, of the time and place at which they are to appear for that purpose, and with what teams and implements, and that they will be allowed at the rate of one day for every eight hours of work on the highways, between seven o'clock in the forenoon and six o'clock in the afternoon. The notice to corporations shall be served personally on an agent thereof residing in the town, if any, or if none, by filing the notice in the office of the town clerk, at least five days before the labor shall be required; and any number of days not exceeding fifty, may be required to be performed by any such corporation in any one day. L. 1890, c. 568, § 60.

[Note.- Revised from L. 1837, c. 431, § 2, and 1 R. S. *p. 508, § 32; L. 1876, c. 348. (See Birdseye's R. S., 1st ed., pp. 1336, 1338.) The word "teams" is new. The requisites of the notice to corporations have also been changed.]

2 Lans. 358.

61 Notice to non-residents. Every overseer of highways shall give at least five days notice to every resident agent of every non-resident land holder, whose lands are assessed, of the number of days such non-resident is assessed, and the time and place at which the labor is to be performed. If the overseer can not ascertain that such non-resident has an agent within the town, he shall file a written notice in the office of the town clerk, at least twenty days before the time appointed for performing such labor, containing the names of such non residents, when known, and a description of the lands assessed, with the number of days labor assessed on each tract, and the time and place at which the labor is to be performed. Id., § 61.

[Note.- Revised from 1 R. S. *p. 509, §§ 33, 34. (See Birdseye's R. S., 1st ed., p. 1338.) Under the former law a notice was to be fixed on the outer door of the building in which the last town meeting had been held.]

62 Every person and corporation shall work the whole number of days for which he or it shall have been assessed, except such days as shall be commuted