County Law (L. 1892, ch. 686), § 37.

able real property of such district, or as owning or representing more than one-half of the taxable real property in such district owned by the residents thereof, discontinue such district as a fire district, and upon such action being taken by the supervisors, the fire commissioners of such district, where it is wholly within a village incorporated since said district was formed shall turn over to any fire corporation organized by the trustees of said village all the property thereof, such village to pay all the debts thereof, and in other than such last named districts the fire commissioners shall proceed to sell the property belonging to such district at public sale; three notices of such sale shall be posted conspicuously in three of the most public places in the district, for a period of thirty days prior to the sale, and the proceeds of such sale shall be paid over by the treasurer of the district to the supervisor of the town, and the sum so paid over shall be credited to the taxable real property located in such district, in the next succeeding assess ment of town taxes. Whenever any portion of any such fire district heretofore or hereafter established shall be incorporated into the corporate limits of any incorporated village or city, the board of supervisors of the county in which such district is located upon the written verified petition of more than one-half in assessed valuation of the taxable inhabitants of such incorporated portion of the fire districts, change the boundaries of such district in such manner as shall exclude such incorporated portion of the district, and thereafter such incorporated portion of the district shall not be entitled to the protection, nor liable to be assessed or taxed for the support of the fire department of such district. Where any two fire districts not within any incorporated village adjoin cach other, the boundary line between such districts may be changed by the board of supervisors of the county in which they are located, upon a written verified petition of the taxable inhabitants of the portion of the fire district applied to be changed, whose names appear upon the last preceding assessment roll of the town within which said portion of said fire district is located, as owning or representing more than one-half of the taxable property of such portion of said fire district, or as owning or representing more than one-half of the taxable real property of such portion of said fire district owned by the residents thereof, provided the taxable inhabitants of both said fire districts and within the county, whose names appear upon the last preceding assessment roll of the town or towns, owning or representing more than one-half of the tax

County Law (L. 1892, ch. 686), §§ 37a, 39.

able property of said district, or as owning or representing more than one-half of the taxable real property of such fire districts owned by the residents thereof, shall consent in writing to such change. (Amended by L. 1895, ch. 937; L. 1896, ch. 902; L. 1897, ch. 329; L. 1902, ch. 142; L. 1903, ch. 196, in effect April 24, 1903.)

§ 37-a. Effect of incorporation of village within limits of fire district. Whenever any fire district is located entirely within the corporate limits of two or more villages by virtue of the incorporation of such villages after the establishment of such fire district, and the said villages or either of them not having been excluded from the limits or boundaries of such fire district in accordance with the provisions of section thirty-seven of the county law, the town board and the board of fire commissioners of such fire district, shall meet together on the Friday next preceding the annual meeting of the board of supervisors and estimate the amount necessary for the support of the fire department within such fire district, the purchase, lease and maintenance of suitable real estate and buildings for the keeping and storing of the same for the purchase of the water supply for fire purposes and for the payment of debts and accounts which may have become due and shall certify the same to the board of supervisors of the county which said estimated amount, shall in the same manner as the expenses of the town are raised, be assessed, levied and collected only from the property within such fire district. The collector shall pay the sums thus collected to the supervisor of the town who shall pay the same to the treasurer of the fire district upon the order of the board of fire commissioners. (Added by L. 1904, ch. 277, in effect April 13, 1904.)

$ 39. Temporary loans; issue of obligations therefor. Whenever moneys are borrowed by a county on temporary loans, pursuant to a resolution duly adopted by the board of supervisors of such county, in anticipation of the taxes of the current fiscal year and for the purposes for which such taxes are levied, as provided by section four of the general municipal law, the notes, certificates of indebtedness or other county obligations issued for the moneys so borrowed shall be signed by the county treasurer and countersigned by the county clerk. The county clerk shall enter in a book in his office, to be provided therefor at the expense

County Law (L. 1892, ch. 686), §§ 51, 69.

of the county, the date of each such note, certificate of indebtedness or other county obligation, the amount for which it was issued, the time when payable, and a general statement as to the resolution of the board of supervisors authorizing the issue thereof. (Added by L. 1904, ch. 20, in effect March 1, 1904.)

51. Annual statement by clerk of supervisors. (C. & G. Gen. Laws, p. 923.)

Publication of abstracts. The above section, and section 170 of the Town Law (C. & G.'s General Laws, p. 4145), only authorize the publication of town and county abstracts in a single publication. There is no authority in the statute for the publication of town abstracts for a few towns in one part of the county and a few more in another part of the county. These accounts cannot be cut up and distributed for publication in a number of papers throughout the county. Rogers v. Board of Supervisors, 77 App. Div. 501, 78 N. Y. Supp. 1081.

$69. Authorize towns to borrow money. The board may upon the application of any town, liable or to be made liable to taxation, in whole or in part, for constructing, building, repairing or discontinuing any highway or bridge therein, or upon its borders, pursuant to a vote of a majority of the electors of such town at an annual town meeting or special town meeting, called for that purpose, taken pursuant to sections thirty, thirty-one and thirty-two of the town law; or upon the written request of the commissioners of highways and town board of such town or towns, and said vote of a majority of said electors, in a case arising under section ten of the highway law, where the highway or bridge has not been already repaired or rebuilt, authorize such town or towns to construct, build, repair or discontinue such highway or bridge and to authorize said town or towns to borrow such sums of money therefor, for and on the credit of such town or towns as may be necessary according to a written estimate in items of the fair cost and expense thereof. Said board may also on the application of any town or towns, authorize them to borrow such sums of money, for or on the credit of such town or towns, as may be necessary to pay any debt lawfully incurred by or on behalf of such town or towns. In a case arising under section ten of the highway law, where the highway or bridge has been actually built or repaired, the application shall be accompanied by the certificate and audit provided by sections eleven and twelve of the highway law. In all other cases the application

County Law (L. 1892, ch. 686), §§ 69a, 95, 114.

shall be accompanied by the certificate of the town board of the subject, occasion and amount of the indebtedness, and, as far as practicable, with the items, vouchers and audits thereof. If such highway or bridge shall be situate in two or more towns in the same county, the board shall apportion the expense among such towns in such proportion as shall be just. If said town or towns contain any portion of the lands of the forest preserve, said board shall not authorize said town or towns, to borrow any such moneys without the written approval of the forest, fish and game commission, except to pay a debt of the town incurred in good faith pursuant to section ten of the highway law. (Amended by L. 1894, chs. 79, 163; L. 1895, ch. 742; L. 1896, ch. 178; L. 1900, ch. 12, and L. 1903, ch. 469, in effect May 7, 1903.)

§ 69-a. Authorize towns to purchase roads or toll bridges. The board may authorize a town or towns to purchase for public use, any plank road, turnpike, toll road or toll bridge in such town, and may authorize the company owning the same, to sell the same, or any part thereof, or the franchise thereof, and to authorize such town or towns to borrow such sums of money as may be necessary therefor for or on the credit of such towns, after the same shall have been directed by a vote of a majority of the electors at a town meeting, or special town meeting as provided in section sixty-nine. (Added by L. 1903, ch. 469, in effect May 7, 1903.)

As to purchase of turnpikes and plankroads by counties, see L. 1899, ch. 594 (C. & G. Gen. Laws, p. 1007), as amended by L. 1904, ch. 111, post, P. 211.

$95. Record of commitments.

Each keeper shall keep in a book to be provided at the expense of the county a daily record of the commitments and discharges of all prisoners delivered to his charge, which shall contain the date of entrance, name, offense, term of sentence, fine, age, sex, place of birth, color, social relations, education, secular and religious, for what and by whom committed, how and when discharged, trade or occupation, whether so employed when arrested, number of previous convictions. The book containing such record shall be a public record, and shall be delivered by each sheriff to his successor, and kept on file in the office of sheriff or keeper. (Amended by L. 1904, ch. 83, in effect March 18, 1904.)

County Law (L. 1892, ch. 686), §§ 117, 118, 121.

§ 114. Application of proceeds of tax. The collector of each town shall pay over the taxes so collected to the supervisor of the town, and the moneys so collected and paid over shall, in each town, constitute a town fund for paying the damages arising in such town, from dogs killing or injuring sheep or angora goats; and such moneys, or the balance thereof, which shall remain in the hands of the supervisor of any town for the period of one year, may by a vote of the town board of any town, be appropriated for the purpose of building and repairing highways and bridges, or for the payment of the contingent expenses of such town. (Amended by L. 1900, ch. 560, and L. 1902, ch. 38, in effect Feb. 20, 1902.)

§ 117. Liability of owners of dogs for injuries. The owner or possessor of any dog that shall kill or wound any sheep or lambs or angora goats or kids, shall be liable for the value of such sheep or lamb, or angora goat or kid, to the owner thereof, without proving notice to the owner or possessor of such dog, or knowledge by him that his dog was mischievous or disposed to kill sheep or angora goats. (Amended by L. 1902, ch. 38, in effect Feb. 20, 1902.)

$ 118. Duties and powers of fence viewers. The owner of any sheep or lambs, or angora goats or kids, that may be killed or injured by dogs, may apply to any two fence viewers of the town, village or city where such sheep or lambs, or angora goats or kids. were killed or injured, who shall inquire into the matter, and examine witnesses in relation thereto, and if they shall be satisfied that the same were killed by dogs, and in no other way, they shall certify such fact, the number of sheep or angora goats killed, and the number injured, and the value of the sheep or angora goats killed or injured immediately previous to such killing or injury, the value of the sheep or angora goats after being so killed or injured, together with the amount of their fees. (Amended by L. 1902, ch. 38, in effect Feb. 20, 1902.)

§ 121. Tax to pay orders for sheep or angora goats killed.— Whenever the amount of the orders for damages, given by the town board to the owners of sheep or angora goats killed or injured by dogs, shall exceed the amount of the dog fund in the hands of the supervisor of such town, the town board may, in its discretion, add to the accounts of such town, the amount of such orders then due and unpaid, but the amount so added shall not exceed the sum