on overseers for § 415. Any overseer who neglects to collect the Penalties monies that may arise from fines or commutations, neglect. or to perform any of the duties required by this chapter or by the commissioners of highways, is liable to a penalty of ten dollars, except where otherwise provided. 1 R. S., 1032, § 16. § 416. Whenever any resident of the town makes complaint to a commissioner that an overseer has neglected any duty referred to in the preceding section, and offers sufficient indemnity against costs, it is the duty of such commissioner forthwith to prosecute such overseer for the same, under penalty of ten dollars for every refusal to prosecute, to be recovered by the person who made the complaint. Ib., §§ 17, 18. Duty of prosecute. commissioner to tion of penalties. § 417. All penalties collected by the commis- Applica sioners are to be expended on the highways of the town. by two commissioners. § 418. If it appear in any order made by com- Order made missioners of highways that all the commissioners of the town met and deliberated upon the subject thereof, or received due notice to attend a meeting for that purpose, it shall be no objection to the validity of the order that it was made by only two commissioners. 1 R. S., 1054, § 151; Tucker v. Rankin, 15 Barb., 471; Actions against railway corporations. Onondaga reservation. Overseers to make lists of § 419. The commissioners may maintain a civil action against any railway corporation, for the purpose of sustaining the rights of the public in any highway in the town, or of enforcing the performance of any duty enjoined upon any such corporation in relation to any highway in the town; and to maintain an action for damages or expenses sustained by the town in consequence of any act or omission of any such corporation in violation of any law in relation to such highway. But this section shall not impair the right of action of any other person. Laws of 1855, ch. 255, p 388, §§ 1, 2. § 420. The powers and duties of the commissioners of highways, in respect to highways through the Indian reservation in the county of Onondaga, are the subjects of a special statute. Laws of 1845, ch. 309, SS; 1 R. S., 1049, §§ 118, 119. ARTICLE VI. HIGHWAY TAXES. SECTION 421. Overseers to make lists of inhabitants liable to work. 422. Commissioners' duties. 423. Mode of assessing highway tax. 424. Omissions in assessment roll to be supplied. 425. Persons failing to work to be reassessed. 426. Copies of lists to be given to overseers. 427. Overseers to add names omitted and new inhabitants. 428. Non-residents' appeal from assessment. 429. Lands occupied by another than the owner. 430. Tuscarora nation. § 421. Each overseer of highways, within six inhabitants teen days after his election or appointment, shall work. deliver to the town clerk a list of all the inhabi- liable to tants of his district liable to work; which lists the town clerk shall deliver to the commissioners. 1 R. S., 1033, § 22, 25. sioners duties. § 422. The commissioners shall meet at the Commisplace of town meeting within eighteen days after they are chosen, and afterwards in their discretion. They shall make out a statement showing the description of every lot of land owned by nonresidents, in the manner that assessors are required to describe them, and opposite thereto the value affixed to each lot in the last assessment roll of the town. If the lot of any owner was not separately valued, the valuation of the commissioners shall be in proportion to the value affixed to the whole tract in which such lot was included. Ib. Mode of assessing § 423. The commissioners shall ascertain and assess the highway labor of each year as follows: highway 1. The whole number of days' work to be required in the town shall be at least three times the number of its taxable inhabitants; 2. Every male resident, of full age (except ministers of the gospel and priests of every denomination, paupers, idiots and lunatics), shall be assessed at least one day; 3. The residue of the days' work required shall be apportioned upon the property, real and per tax. sonal, of every resident, as the same appears by the last assessment roll of the town, including all monied or stock corporations which appear therein to have been assessed, and upon the non-residents' 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' list 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 be supplied. § 424. Whenever the assessors of the town have Omissions omitted to assess any inhabitant or property, the commissioner 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. § 427. The overseers shall add, from time to time, names of persons omitted and of new inhabi tants, and rate them to work in proportion to their real and personal estates, subject to an appeal to the commissioners. Ib., § 35. 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 county, |