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Lands occupied by another than the

owner.

Tuscarora 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 deci sion 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.

413. 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.

§ 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-

residents to work.

Notice to

corpora

tious.

Notice
to non-
residents,

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,

a section of the highways through or adjoining his or their lands, the requisite highway labor on which will, in the opinion of the commissioners, be equivalent to the highway labor which he or they would otherwise be required to perform, to be worked as a private road district.

private

district.

$435. The commissioners shall file in the town Record of clerk's office a statement of the district, and the time for which they have assigned the same, subscribed by them, to which shall be added the written consent of the persons to whom it is assigned. Such persons shall keep in order the highways in such private district, and shall at all times work thereon when required by a commissioner; and shall not meanwhile be required to work on the highways in any other district.

work same.

§ 436. If any such person neglects to put any Neglect to part of the highway, in the district, in good repair, within a reasonable time after being required so to do by a commissioner, he shall incur a penalty of ten dollars; and after recovering the penalty, the commissioner shall annex such private district to an adjoining public district; and those to whom it was assigned shall work in the proper public districts.

The provisions of the three preceding sections are taken from the Long Island counties' act.

Highway

labor on plankroads.

Local provisions.

Work on private roads.

§ 437. If any person liable to highway labor, by reason of real property on the line of a plankroad, make application, in writing, to the commissioners of the town, before the issuing of the highway warrants, they shall assess him the labor for such property, to be performed on the plankroad, as a separate road district. They shall thereupon make a separate list of persons and land for every such separate road district, which shall be delivered to one of the directors of the plankroad, who shall proceed to have the highway labor worked on the road in the same manner as over

2

seers of highways. The directors possess the same powers respecting the performance of such highway labor or commutation therefor as overseers of highways, and shall make the like return to the commissioners of highways.'

11 Laws of 1855, ch. 495. 15 How. Pr. R., 76.

2 Laws of 1853, ch. 626, p. 1206, § 2.

* Ib., § 3.

§ 438. Every person liable to perform highway labor in respect to real property on the line of the Antwerp, Rossie and Hammond plankroad, the Morristown and Hammond plankroad, or the Gouverneur, Richville and Canton plankroad, shall perform or commute for such labor under the orders of the directors of those roads respectively.

Laws of 1858, ch. 193, p. 314.

§ 439. The commissioners shall credit persons living on a private road and working the same, so

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