CHAPTER V.

Of Towns.Election of Town Officers-their Powers and Duties.

Towns are made to comprise such portions of territory as will admit of a direct participation in their government by all the people. The government of a town is therefore purely democratic. Towns are incorporated by a general law of the state; and their organization is therefore uniform, and their powers and privileges are the same, throughout each state.

A town, as a body corporate, may sue and be sued ; buy and hold lands, within its own limits, for the use of its inhabitants; buy and hold personal property necessary to the exercise of its corporate powers; and make such orders for the disposition and use of its property, as the interests of its inhabitants may require. The electors of a town have power, at their annual town meeting, to direct money to be raised for town purposes; to establish the compensation of certain town officers; to make regulations as to fences; to direct what sum shall be raised in the town for the support of common schools; and to perform sundry other acts that relate to their internal affairs.

Town Meetings. A meeting of the citizens qualified to vote, is held in each town in the state, on some Tuesday between the first Tuesday in February and the first Tuesday in May, in each year, for the election of town officers. The officers to be elected are, a supervisor; a town clerk; assessors, not less than three, nor more than

Of what character is the government of a town? How incorporated? What are its corporate powers? When are town mest

five; a collector; two overseers of the poor; three commissioners of highways; three commissioners, and three inspectors of common schools; constables, not more than five; a sealer of weights and measures; as many overseers of highways as there are road districts in the town; and so many poundmasters as the electors may determine. All the town officers must be elected by ballot, except the sealer, overseers of highways, and pound masters; who may be elected, either by ballot, by ayes and noes, or by the rising and dividing of the electors, as the meeting may determine. All the officers voted for by ballot, shall

be named in the same ballot.

Supervisor. The supervisor receives and pays over all moneys raised in the town for defraying town charges, except those raised for the support of highways and bridges, of common schools, and of the poor, where poor moneys are raised. He prosecutes for penalties of fifty dollars or under; keeps account of moneys received and disbursed by him, and accounts annually to the justices and town clerk; attends the annual meeting of the board of supervisors of the county; and lays before such board all accounts presented to him against the town.

Town Clerk. The town clerk keeps the records, books and papers of the town, and files all papers required to be filed in his office, and records the minutes of the proceedings of town meetings.

Assessors-Taxation, &c. It is the duty of every member of the community to contribute to its support and prosperity. This duty results from the relations of men in civil society. Wherever this duty exists, there exists also, of necessity, the right to enforce it. Taxes, to be

ings in the state of New York held? What officers are chosen? How are they voted for? What are the powers and duties of a supervisor? Of a town clerk? What is the proper principle of

equitable, ought to be laid, not upon persons, but upon the property possessed or used by individuals. It is upon this principle that taxation is founded in this country.

All lands, and all personal estate, are liable to taxation in this state. Lands, real estate, and real property, have the same meaning, and include land, with all buildings, and other articles erected or growing thereon. Personal estate and personal property include all household furniture, moneys, goods, chattels, debts due from solvent debtors, &c.

Assessors pass through the town, and set down the names of all taxable inhabitants, and the value of all the real and personal property of each, deducting from his personal property the debts owing by him. After the assessment roll shall be completed, notices shall be put up in three or four places in the town, stating that the assessment roll is completed, and left with one of their number to be designated in the notice, where the same may be examined by any of the inhabitants during twenty days; at the expiration of which time, the assessors meet at the time specified to review their assessments. Persons who conceive themselves aggrieved by too high a valuation of their property, make affidavit of its true value; and the assessors then reduce their assessments accordingly. The assessment rolls of the several towns in the county are examined by the board of supervisors at their annual meeting, whose duty it is to equalize the valuations of one town with those of another. The tax is then estimated, which is generally done by a clerk appointed for that purpose, and set down opposite the name and amount of the property of each individual on the roll. A copy of the assessment roll is then delivered to each of the super

taxation? What is real property? Personal property? How are assessments made? By what officer, and how, are taxes collected!

visors, who delivers it to the clerk of his town, to be kept for the use of the town, and another copy is to be delivered to the collector of the town by the fifteenth day of December; to which roll is annexed a warrant, under the hands and seals of the board of supervisors, commanding him to collect from the several persons named in the roll, the amount of tax opposite their respective names.

The collector, upon receiving the tax list and warrant, collects the taxes. If any person shall refuse or neglect to pay the tax imposed on him, the collector shall levy the same by distress and sale of the property of the person from whom the tax is due. The collector is required to pay out of the moneys by him collected, to the commissioners of common schools, overseers of the poor, (where there is no poor house in the county,) commissioners of highways, and the supervisors, the sums required in the warrant to be paid to them; and the remainder is paid to the county treasurer, first retaining the compensation to which he is entitled.

Overseers of the Poor. It is the duty of the overseers of the poor, on application being made to them for the relief of poor or indigent persons, to provide for their support in the town; or, in a county in which there is a poor house, for their removal to the poor house of the county, to be supported at the expense of the county.

Commissioners of Highways have the care and superintendence of the highways and bridges in the town: and it is their duty to alter and lay out roads, and build bridges, and to cause them to be repaired. They divide the town into so many road districts as are judged convenient, and require the overseers of highways to warn all persons in their respective districts to work on the highways, the number of days they shall have been assessed by the

What are the duties of overseers of the poor? Commissioners of

commissioners. Every person owning or occupying land in the town, and every male inhabitant of the age of twenty one years, residing in the town where the assessment is made, may be assessed to work on the highways.

Commissioners of Common Schools divide their town into school districts, number them, and deliver the numbers and description thereof to the town clerk to be recorded. They also apportion the school moneys received by themamong the several districts. Commissioners are author, ized to serve as inspectors of schools.

Inspectors of Common Schools examine all persons offering themselves as teachers; and if they are satisfied as to the qualifications of a candidate, in respect to moral character, learning and ability, they deliver to the teacher a certificate signed by them, stating that they believe him to be duly qualified. It is also made their duty to visit all the schools in their town, at least once a year, to examine into their state and condition; and to give their advice as to the government of the schools, and the course of studies to be pursued in them.

Constables. The duties of a constable are very numerous. His principal duties are, to serve all processes issued by justices of the peace, of a civil and criminal nature, to collect debts on execution, to aid in keeping the peace, and to apprehend and secure criminals. He is properly an executive officer, as his business relates to the exécution of the laws.

Justices of the Peace. Four justices are chosen in each town in the state, (except in cities,) whose duty it is to administer justice in the town in which they are chosen. As these are judicial officers, their powers and

highways? Commissioners of common schools? Inspectors of common schools? Constables? Justices of the peace?