REJECTED TAXES. 39 turned as containing a greater quantity of land than it shall actually contain, the amount overcharged shall be deducted, or if the tax shall have been paid accord- Over-charge. ing to such return, shall be refunded out of the treasury, on satisfactory proof being produced to the Comptroller, of the quantity actually contained in such tract or lot, at any time before the sale of such lands. § 50. If the whole amount of the tax in the case of such overcharge, shall have been paid to the County Treasurer, out of the treasury of this State, the Comptroller shall charge the amount so refunded, with the interest and charges thereon to the treasurer of the county from which the tax was returned, and shall transmit an account thereof to him. § 51. Such County Treasurer shall deliver such account to the board of Supervisors at their next meeting, who shall cause the amount thereof to be added to the proportion of the charges of the county, to be raised in the town in which the tax was laid. The Supervisor, on receiving from the county Treasurer a transcript of the return of taxes rejected for want of a proper description, shall if in his power, add a proper description to the next assessment Roll of such town. [See sections 39, 40, 41.] In giving this description, give the name to whom assessed, if any such name be on the transcript, and the No. of the lot or such a part of such a number, or give the boundaries, or bounded on the north by lot No. 3 (or by land of Peter Smith), on the east by lot No. 3 (or by lands of John Doe), on the south by lot No. 2 (or lands of Richard Roe), and on the west by lot No. 4 (or lands of James Jackson), and the tax and interest will be carried out at the end of such description; but when the several Supervisors cannot describe such lands and if any neglect so to do, the said transcripts are to be delivered to the clerk of the board, and the following resolution ought to be adopted by the board at its next meeting : On motion of Mr. Staples, Resolved, That the Supervisors of the respective Ib. Ib. First election of Judges peals. wards and towns, having rejected taxes, re-assess the same upon the several lots so rejected, for want of a proper description, and returned by the Comptroller; and in case they are not so re-assessed, that the clerk of this board levy the several amounts on such parts thereof as are not re-assessed upon the real and personal estate of the several towns where they belong. Frequently the collector is unable to collect a tax upon personal property; in such case it is to be returned under oath to the County Treasurer, who credits the amount to the collector, and the County Treasurer lays the same before the board of Supervisors at their next meeting, as there are generally several cases of the kind, the several amounts can be raised under one general resolution, as follows: On motion of Mr. Staples, Resolved, That the several amounts for unpaid taxes on personal property returned to the County Treasurer be assessed upon the several towns and wards where they belong as follows: Penfield $3 50, Henrietta $2 50, First Ward $150 79, &c. County Judge and Surrogate, and other Officers. See 1 Volume, Laws of 1847, p. 306. § 1. The first election of Judges of the Court of ApCourt of Appeals, the Justices of the Supreme Court, the County Judges in the respective counties (the city and county of New-York excepted), the District Attorneys of the respective counties, and all other judicial officers, whose election shall be provided for by this act, shall be elected on Monday, the 7th day of June next. Surrogates, elected. § 2. There shall be elected a separate officer, to perwhen to be form the duties of the office of Surrogate in each of the counties of this State except New-York, having a population exceeding forty thousand in which such separate officer shall be determined upon, as hereinafter provided. JUDGE, SURROGATE AND OTHER OFFICERS. be elected in except New 41 § 3. There shall be elected from each of the cities Recorders to of this State (except the city and county of New-York,) all the cities in which the office of Recorder existed on the thirty- York. first day of December, eighteen hundred and forty-six, . one Recorder, who shall hold his office for four years from the first day of January next, and the respective Recorders who shall be in office at the time this act shall take effect (except in the city and county of NewYork) shall continue such Recorders until the first day of January next; and all such Recorders as shall hereafter be elected, shall hold their office for four years from and after the first day of January succeeding their election. § 8 Provides that in all cases where any county in this State (except the city and county of New-York) shall have a population exceeding forty thousand, the board of Supervisors therein, at any meeting of such board, may by a resolution thereof, provide for the election of an officer other than the County Judge, who shall perform the duties of the office of surrogate therein. § 9. Such resolution shall be immediately delivered by the Clerk of the board of Supervisors, to the County Clerk, whose duty it shall be to file the same in the office of the Clerk of such county, and keep the same as a part of the records thereof. § 10. Within ten days after such resolution shall be filed in the office of any such County Clerk, he shall transmit to the Secretary of State, to be filed and kept in his office a copy of such resolution, duly certified by him. pervisors to § 11. The board of Supervisors in the several coun- Board of Suties of this State (except New-York) shall meet at the x salary. office of the County Clerk, in their respective counties on the 25th day of May, instant. When so convened, they shall fix the salary of the County Judge, and in the proper counties, of the separate officer elected to perform the duties of the office of Surrogate. They To separate shall also, at the same meeting in those counties ha- office of ving a population exceeding forty thousand, determine county Judge whether the office of County Judge and Surrogate shall gate. be separate, and if separate, they shall fix the salary of such separate officer. But this section shall not apply to counties having a population less than forty thou and Surro sand, the board of Supervisors whereof have already fixed the salary of the County Judge; nor to those counties having a population exceeding forty thousand, the boards of Supervisors whereof have already determined whether to have a separate officer as aforesaid, and have fixed the salary of said officer, if such separate officer shall have been determined upon, and shall have fixed the salary of the County Judge, and the act of the board of Supervisors, fixing the salary of a separate officer to perform the duties of the office of Surrogate in any county in which said officer shall be elected by the constitution, and the provisions of the act is hereby confirmed, and shall be deemed as valid, as if the same had been fixed in pursuance of this act. When to en- § 12. The separate officers elected to perform the duties of the office of Surrogate, and the local officers their office. to perform the duties of County Judge and Surrogate, and elected at the election provided for by this act, shall enter upon their duties on the first Monday of July next, and hold their offices for the term of four years from the first day of January next; and after the expiration of the term of office, of those first elected, the term of office of said officers shall be four years. ter upon the duties of When office of Surrogate vacant and 13. Whenever the office of a County Judge shall to be deemed be vacant in a county, having a population exceeding abolished. forty thousand, the board of Supervisors of that county, if there be a separate officer to perform the duties of the office of Surrogate in said county, may resolve that there shall be no such officer in said county; and thereupon the office of such officer shall be deemed vacant and abolished, from the time that the office of County Judge shall be filled; or if there be no such of ficer, said board may resolve that there shall be such office in such county, in which case, such officer shall be elected at the time and in the manner, in all respects, that the County Judge in said county, shall be elected; and said board may at any such meeting alter the salary of the County Judge, and fix the salary of such separate officer. When board of Supervi §14. Separate officers elected to perform the duties sors may de- of the office of Surrogate, under the fourteenth section. cide to have of article six of the constitution, shall be denominated a Surrogate. Surrogate of their respective counties. PLANK ROADS AND TURNPIKES. In some counties, where the board of Supervisors have decided to have no separate officer for a Surro gate, and wish to alter such decision under section 13, the following form can be observed: On motion of Mr. Haywood, Resolved, That in pursuance of the constitution of this State, and of the Act of the Legislature, passed May 12, 1847, this board determines that the office of County Judge and Surrogate shall be separate, and hereby provides for the election of such separate officer, who shall be denominated Surrogate of the county of Ontario and who shall perform the duties of the of fice of Surrogate therein. Resolved, That this board does hereby fix the salary of the Surrogate of this county to be elected under the new constitution, at the sum of six hundred dollars per annum. Resolved, That this board does hereby fix the salary of the County Judge at the sum of one thousand dollars. Plank Roads and Turnpikes. 1st Volume Laws of 1847, p. 216. 2d and 3d sections provide for the organization of the company. 43 make appli §4. Whenever such company shall be desirous to Company to construct a plank road or turnpike road through any cation to Supart of any county, it shall make application to the pervisors. board of Supervisors of such county at any meeting thereof legally held, for authority to lay out and construct such road, and to take the real estate necessary for such purpose; and the application shall set forth the route and character of the proposed road as the same shall be described in the articles of association filed as aforesaid. Public notice of the application shall be given by the company previous to presenting the same to such board, by publishing such notice once in each week for six successive weeks in all the news |