The certificate of anticipation of highway labor may be in the following form: County of Town of FORM NO. 35. Certificate of Anticipation. :} SS.: I, the undersigned, overseer of highway district No........ in the said town of..... hereby certify that R. S. has anticipated and worked (or commuted for)......days, for the purpose of constructing, improving and repairing the sidewalk within the limits of said district, pursuant to section 45 of the Highway Law. Dated this..... ....day of...... 19.... L. M., Overseer of Highway District No...... 847. Transfer of certificate.-Such certificate may be transferred to any grantee, upon a voluntary grant of the real property upon which such highway labor is assessable, and if such real property is transferred otherwise than by voluntary grant, it shall be deemed to have been transferred to the person succeeding thereto, and in the hands of any such transferee, it shall have the same effect as when held by the original owner. If the owner of the premises upon which the highway labor assessed was anticipated transfers such premises by voluntary grant, there should be indorsed upon the certificate an assignment in the following form: FORM NO. 36. Indorsement in Case of Transfer. For value received, I hereby assign and transfer all my rights and interest in and to the within certificate of anticipation to J. B., grantee of the real property upon which such highway labor is assessable. Dated this............day of........ 19.... R. S. If the premises are involuntarily sold as for instance pursuant to the judgment of a court, the certificate is deemed, under the above section to pass to the transferee. 848. Abatement of tax for watering trough.-The commissioners of highways shall annually abate three dollars from the highway tax of any inhabitant of a highway district, who shall construct on his own land therein, and keep in repair a watering trough beside the public highway, well supplied with fresh water, the surface of which shall be two or more feet above the level of the ground, and easily accessible for horses with vehicles; but the number of such watering troughs in the district, and their location, shall be designated by the commissioners. In a town in which the highways are worked or repaired by the money system of taxation, the commissioners of highways shall annually issue to each person to whom such an abatement is allowed, a certificate specifying the amount thereof. (Amended by L. 1897, ch. 227.) Abatement of toll for watering trough.-Where a watering trough is constructed and maintained by an owner of premises along a turnpike or plank road, the company owning such plank road or turnpike must abate the toll of such owner in the annual sum of $3. The commissioners of highways of the town, in which such watering trough is constructed, must designate the watering troughs along such plank road or turnpike necessary for public convenience. See L. 1869, chap. 131, post. The certificate of abatement of highway tax on account of the construction and maintenance of watering-troughs may be in the following form: FORM NO. 37. County of Town of ....... .... .... This is to certify that J. D., residing in highway district No......, in the town of... has constructed and maintained on his own land in such district a watering trough, in accordance with section 48 of the Highway Law, and that because thereof he is entitled to an abatement of his highway taxes in such district in the sum of three (3) dollars, which amount should be deducted from the amount to be paid by him on account of his assessment for highways in the year 19.... In witness whereof we have this........day of... set our hands. 19..... 49. System of taxation defined.-The system of taxation for working and repairing highways, as hereinbefore provided, shall be known as "The Labor System of Taxation," and the system hereinafter provided, shall be known as "The Money System of Taxation." § 50. Town may change its system.-Any town may change its system of taxation for working and repairing its highways, by complying with the following provisions relating thereto. § 51. Vote thereon.-Upon the written request of twenty-five taxpayers of any town, the electors thereof may, at a special or biennial town meeting vote by ballot upon the question of changing the system of taxation for working the highway; but no person residing in an incorporated village or city, exempted from the jurisdiction of commissioners of highways of the town, shall sign such request, or vote upon such question. (Amended by L. 1895, ch. 386, and L. 1900, ch. 25.) Submission of proposition to electors.-The above section authorizes a special town meeting for the determination of the question of changing the system of taxation for working the highways. An application for a special town meeting to vote upon such question must be in writing addressed to the town clerk and signed by at least twenty-five taxpayers upon the last town assessment roll. Town Law, § 23. Where a special town meeting is held for such purpose the town clerk must at least ten days before the holding thereof cause notice of such meeting, under his hand, to be posted conspicuously in at least four of the most public places in the town, which notice must specify the time, place and purposes of the meeting. Where such proposition is submitted at a biennial town meeting the application or request of the taxpayers must be filed with the town clerk twenty days before such town meeting, and such application must plainly state the question to be voted upon, and must expressly request a vote thereon at such town meeting. The town clerk is required to give at least ten days notice, posted conspicuously in at least four of the most public places in the town of any such proposed question, and that a vote will be taken by ballot at such meeting upon such question. Town Law, § 32. Town Law, § 32. The application for the submission of such a question may be in the following form: FORM NO. 38. Application for Change of System of Taxation. To A. B., Town Clerk of the Town of..... ..... We, the undersigned, taxpayers of the town of........ .., hereby request that a vote by ballot be taken at the next biennial town meeting in said town (or at a special town meeting to be duly called for said purpose) by the electors thereof entitled to vote thereon, on the question of changing the system of taxation for working the highways in said town, from the...........system of taxation to the........ ...system of taxation, pursuant to sections 50, 51, 52 and 53 of the Highway Law. Dated this............day of.......... 19.... ...... (Taxpayers sign here.) $52. When change to take effect.-When a town shall have voted to change the system of taxation for working and repairing the highways, as herein provided, such change, except in so far as it affects the duties of the town assessors in indicating and placing on the assessment roll the property and persons subject to assessment and taxation for the repair of highways and of the highway commissioners and town board in determining and certifying the amount of such tax, shall not take effect until the next annual meeting of the board of supervisors, after the town meeting at which it was decided to make the change; and until such annual meeting of the board of supervisors the former system of repairing highways and of taxation therefor shall remain in force in said town; provided, however, that when such change shall have been voted at a town meeting held subsequent to the first day of July in any year, it shall not take effect, except as to the duties required to be performed by the town officers specified herein, until the second annual meeting of the board of supervisors next succeeding such town meeting. In each town of Westchester county such change shall be for a term of not less than five years. (Amended by L. 1895, ch. 386, and L. 1901, ch. 150.) § 53. Annual tax under money system; certain villages exempt; state aid.-Any town voting in favor of the money system. shall annually raise by tax, to be levied and collected the same as other town taxes, for the repair of the highways, an annual sum of money, which shall be equal to at least one-half the value at the commutation rates, of the highway labor which should be assessable under the labor system, but in any town in which there may be an incorporated village, which forms a separate road district, and wherein the roads and streets are maintained at the expense of such village, all property within such village shall be exempt from the levy and collection of such tax for the repair of highways of such town; and the assessors of such town are hereby required to indicate on the assessment roll the property included in such incorporated village, in a column separate from that containing a list of the property in the town not included in such village, and shall also place on the assessment roll the names of all persons liable to poll tax who are not residents of such village, and the board of supervisors are directed to levy a tax of one dollar on each person liable to poll tax as thus indicated; but this act shall not apply to assessments made for damages and charges for laying out or altering any road, or for removing any obstruction caused by snow or preventing any such obstruction, or for erecting or repairing any bridge in such town. The amount of such tax shall be determined by the commissioners of highway and the town board, who shall certify the same to the board of supervisors, the same as any other town charge. The clerk of the board of supervisors of each county containing a town which has voted for the money system, shall on or before the first day of January of each year transmit to the state comptroller a statement certified by him, and signed and verified by the chairman of .such board, stating the name of each town so voting, and the amount of money tax levied therein for the repair of highways during the preceding year. The comptroller shall draw his warrant upon the state treasurer in |