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County Law (L. 1892, ch. 686), § 12.

construction of sidepaths in such county. The county treasurer of each county where such sum has been raised shall place the same to the credit of the sidepath fund, provided by section four, chapter six hundred and forty of the laws of nineteen hundred, and it shall be expended and paid out according to the provisions of said chapter.

As to bicycle sidepaths, see L. 1899, ch. 152, as amended by L. 1900, ch. 640 (C. & G. Gen. Laws, p. 406).

§ 12. General powers.

(C. & G. Gen. Laws, p. 899.)

Audit of claim for services.- Where a board of supervisors has received a claim against the county based on quantum meruit for personal services and has acted upon it by allowing it in part and reducing the amount, the claimant cannot disregard the audit and sue the county eo nomine for the entire amount of his claim. Such an audit is final and reviewable only by certiorari. Foy v. County of Westchester, 60 App. Div. 412, 69 N. Y. Supp. 887, affirmed, 168 N. Y. 180.

Audit at reduced amount; res adjudicata.— The audit by a board of supervisors, having jurisdiction over the matter, of a claim for services rendered the county, at a reduced amount, is, in the absence of fraud or collusion, final and conclusive, and cannot be attacked collaterally in an action brought by an assignee of the claimant, even though the board of supervisors erroneously allowed on plausible grounds items which were not a proper county charge. The rule of res adjudicata applies to such an audit. Bank of Staten Island v. City of New York, 68 App. Div. 231, 74 N. Y. Supp. 284.

Audit of claim consisting of several items. A person who presents to a board of supervisors for audit a claim consisting of several items, is entitled to have the judgment of the board on each item of the claim, and, if the claim is allowed at a reduced amount, without indicating the items disallowed, the claimant may insist upon a reaudit of the claim. People ex rel. Drummond v. Supervisors, 83 App. Div. 51, 82 N. Y. Supp. 504.

Mandamus where claim is rejected. The rejection of a claim by a board of supervisors on the ground that the county is not liable therefor, may be reviewed by mandamus as well as by a writ of certiorari. People ex rel. Smart v. Supervisors, 66 App. Div. 66, 72 N. Y. Supp. 568.

Power of towns to borrow money.-L. 1894, ch. 146, amended L. 1864, ch. 147, which authorized the erection of the town hall in the town of Jamaica and the borrowing of money therefor and provided that the town might acquire lands adjacent to such town hall by purchase or condemnation. The amendatory act did not especially authorize the borrowing of money for the purpose of acquiring such land. It was held that the board of supervisors, acting under subdivision 6 of section 12 of the County Law, could authorize the town to issue its bonds to pay the purchase price of such lands, and that such subdivision was not

County Law (L. 1892, ch. 686), § 19, 22, 36, 37.

intended to apply exclusively to expenditures for highways and bridges under section 69 of the County Law. Jamaica Sav. Bank v. City of New York, 61 App. Div. 464, 70 N. Y. Supp. 967.

§ 19. Designation of newspapers for publication of session laws. (C. & G. Gen. Laws, p. 907.)

Members representing political parties.- A republican who had been elected supervisor cf his town upon the Republican ticket sought a renomination, but was unsuccessful. He was then nominated by the democrats and placed at the head of the ticket under the regular party symbol of that party. He was elected over the regular Republican candidate. It was held that he was entitled to vote with the Democratic members of the board upon the question of designating a democratic newspaper for the publication of the sessions laws. Norris v. Wyoming County Times, 83 App. Div. 525, 82 N. Y. Supp. 322.

§ 22. Election notices and official canvass. (C. & G. Gen. Laws, p. 909.)

Designation of more than two newspapers.- An attempt by a member of a board of supervisors to designate for the publication of election notices four papers for each of the two principal political parties is void as to all the parties so designated, and a resolution revoking the designation is unnecessary. The compensation to be paid for publishing election notices is not limited by the rates fixed by section 21 of the County Law for the publication of the session laws. Matter of Ford v. Supervisors, 92 App. Div. 119, 87 N. Y. Supp. 417.

§ 36. Establishment of disputed town lines. (C. & G. Gen. Laws, p. 917.)

A board of supervisors may, under this section, ascertain and locate a disputed boundary line between two towns within the county which was established and settled by an early statute in accordance with an ancient designated map. The authorized action of a board of supervisors in determining such a boundary line cannot, in the absence of fraud, collusion or bad faith on the part of the board, be attacked by a taxpayer's action. Govers v. Board of Supervisors, 171 N. Y. 403, affirming 55 App. Div. 40, 67 N. Y. Supp. 27.

§ 37. Fire districts outside of incorporated villages. Each board of supervisors may, on the written, verified petition of the taxable inhabitants of a proposed fire district outside of an incorporated village or city, and within the county, whose names appear on the last preceding assessment roll of the town wherein such proposed fire district is located, as owning or representing

County Law (L. 1892, ch. 686), § 37.

more than one-half of the taxable real property of such district, or as owning or representing more than one-half of the taxable real property of such district owned by the residents thereof, establish such district as a fire district. a fire district. No such district shall extend in any direction to exceed one mile from the nearest engine or hose or hook or ladder house located within the district. When any two or more fire districts, established as above provided, not within an incorporated village, adjoin each other, the board of supervisors of the county in which said districts are located, may, upon a written, verified petition of the taxable inhabitants of each of said districts whose names appear on the last preceding assessment roll of the town or towns. within which said fire districts are located, as owning or representing more than one-half of the taxable real property of each of said districts, or as owning or representing more than one-half of the taxable real property of each of said districts owned by the residents thereof, consolidate such fire districts and establish the same into one fire district. The trustees of such fire district hereinafter provided may establish, equip and maintain such engine, hose or hook and ladder houses as they may deem necessary. When any such fire district has been established or consolidated in the manner above provided, the legal voters thereof may elect not less than three nor more than five residents thereof to be the fire commissioners for a term of five years or such less term as a majority of such voters at the time of any such election may express on their ballots; and may also elect a treasurer in such fire district for a term of three years, who shall be entitled to receive and have the custody of the funds of the district and pay out the same for the purposes herein provided for, on the order of the fire commissioners, which treasurer before entering on the duties of his office, shall give such security as the board of supervisors may require. The first election for such fire commissioners and treasurer, shall be called by the clerk of the town within which any such district shall be established, or when any such district is within more than one town within the county, by the clerks of such towns jointly and concurrently, within thirty days from the establishment or consolidation of such fire district or districts, and upon such notice and in the same manner as required for by special town meetings. All subsequent elections shall be called in the same manner by the clerk or clerks of the town or towns, not less than thirty days prior to the expiration of the term

County Law (L. 1892, ch. 686), § 37.

of office of any such commissioners or of the treasurer; special elections to fill any vacancies shall be called in the same manner within thirty days after any such vacancy shall occur. Any such district when established or consolidated shall be known by such name as the fire commissioners thereof may adopt at their first meeting for the organization, and thereafter such fire commissioners shall be authorized and empowered to purchase apparatus for the extinguishment of fires therein; rent or purchase suitable real estate and buildings or erect, alter or repair buildings, for the keeping and storing of the same; and to procure supplies of water, and have control and provide for the maintenance and support of a fire department in such district; and shall have power to organize fire, hook, hose, ladder, axe and bucket fire patrol companies; and to appoint a suitable number of able and respectable inhabitants of said district as firemen and to prescribe the duties of the firemen and the rules and regulations for the government of such companies and of the fire department; and who shall have power to make any and all contracts within the appropriations voted by the resident taxpayers of the district for the purpose of carrying out the authorization and powers herein granted. Such fire commissioners may expend in any one year for any or all of the purposes above specified a sum or sums not exceeding the total of one hundred dollars without any appropriation voted therefor by the taxpayers of such district. For the purpose of giving effect to these provisions the fire commissioners are hereby authorized, whenever a tax shall be voted to be collected in installments for the purposes of carrying out the authorization and powers herein granted, to borrow so much of the sum voted as may be necessary at a rate of interest not exceeding six per centum. per annum and to issue bonds or other evidences of indebtedness therefor, which shall be a charge upon the district and be paid at maturity; and such bonds shall not be sold below par; due notice of the time and place of the sale of such bond shall be given at least ten days prior thereto; the payment or collection of the last installment shall not be extended beyond ten years from the time when such vote was taken. Whenever the fire commissioners in any such fire district shall submit a request in writing for an appropriation of any sum of money for the purposes herein authorized, the clerk or clerks of the town or towns in which such fire district shall be located, shall call a meeting of the resident taxpayers of the district for the purpose of voting upon the question

County Law (L. 1892, ch. 686), § 37.

of appropriating such money, such meeting to be called by a notice posted conspicuously in at least two of the most public places in such fire district, at least ten days before the holding of any such meeting, which notices shall state the time, place and purpose of the meeting. At any such meeting such resident taxpayers may appropriate the amount requested by the fire commissioners, or any less amount, and may determine that the sum so appropriated or some part thereof shall be raised by installments. When any such appropriation is made, or when any amount less than the sum of one hundred dollars shall have been expended by such fire commissioners, as above authorized, the amount appropriated or expended shall be assessed, levied and collected on such district, in the same manner, at the same time and by the same officers as the taxes of the town in which the district is located, are assessed, levied and collected, and when collected shall be paid over immediately by the supervisor of the town to the treasurer of the fire district; and the town shall be responsible for any and all sums so collected until the same shall be paid over to such treasurer Such fire commissioners shall before the annual meeting of the board of supervisors, present to the supervisor of the town or towns in which such fire district is situated an itemized and verified statement in duplicate of the amount expentled by them during the preceding year, without an appropriation having been made therefor by the taxpayers of such district. The supervisor shall file one of such duplicates in the office of the town clerk, and one shall be presented by him to the board of supervisors. All meetings of any such district called for the election of officers, or for the appropriation of money, shall be presided over by a resident taxpayer to be designated by the fire commissioners, except at the first meeting after any such fire district shall have been established shall be presided over by a resident taxpayer selected by the legal voters at the meeting; and all elections for fire commissioners and for treasurer shall be by ballot, in the same manner as is provided for the election of other town officers. The board of supervisors in any county in which any such fire district shall have been *hertofore or shall be hereafter established, may at any time, upon the written verified petition of the taxable inhabitants of any such district, whose names appear upon the last preceding assessment roll of the town within which such district is located as owning or representing more than one-half of the tax*So in original.

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