L. M., being duly sworn, says he is the overseer of highway district No. in the town of ......., in the county of

and that he has given the notices to appear and work, required by sections 60 and 61 of the highway law, and that the labor for which such residents and such land is returned, has not been performed or commuted for.

8 67. Penalty for refusal of overseer to provide list.—If any overseer shall refuse or neglect to deliver such list to the commissioner of highways, or to make the affidavits herein directed, he shall for every such offense, forfeit the sum of ten dollars and the amount of taxes for labor remaining unpaid, at the rate of one dollar for each day assessed. The commissioner of highways shall, in case of such refusal or neglect, recover such penalty and apply the amount recovered in making and improving the highways and bridges of the delinquent overseer's district. (Amended by L. 1898, chap. 350.)

§ 68. Collection of arrearages for unperformed labor.-Each board of supervisors, at its annual meeting in each year, shall cause the amount of such arrearages for highway labor returned to them, estimating each day's labor at one dollar and fifty cents a day, to be levied and collected from the real or

personal estate of the person, corporation, or from the nonresident real estate, specified in such list, to be collected by the collectors of the several towns, in the same manner that other town taxes are collected, and shall order the same, when collected, to be paid over to the commissioners of highways of the town wherein the same is collected, to be by them applied toward the construction, repairs and improvement of the highways and bridges in the district in which the labor was originally assessed.

It becomes the duty of the board of supervisors, at its annual meeting to cause the amount of all such arrearages of labor, estimating a day's labor at $1.50, to be levied on the land, so returned, and to be collected in the same manner as the other contingent charges of the county are levied and collected. Chamberlain v. Taylor, 36 Hun. 24. From each of the levies so made by the board of supervisors upon the land in the several highway districts of the town, the supervisors are to make up the tax list for the whole town, and attach their warrant thereto. Idem.

§ 69. Annual return of overseers.-Every overseer of highways shall, on the second Tuesday next preceding the time of holding the annual town-meeting in his town, within the year for which he is elected or appointed, render to one of the commissioners of highways of the town, an account in writing, verified by his oath, and containing.

1. The names of all persons assessed to work on the highways in the district of which he is overseer.

2. The names of all those who have actually worked on the highways, with the number of days they have so worked.

3. The names of all those from whom penalties have been collected, and the amounts thereof.

4. The names of all those who have commuted, and the manner in which the moneys arising from penalties and commutations have been expended by him.

5. A list of all persons whose names he has returned to the supervisor as having neglected or refused to work out their highway assessments, with the number of days and the amount of tax so returned for each person, and a list of all the lands which he has returned to the supervisor for non-payment of taxes, and the amount of tax on each tract of land so returned; and he shall then and there pay to the commissioners of highways, all money remaining in his hands unexpended, to be applied by them in making and improving the highways and bridges of the town, in such manner as they shall direct; and if he shall neglect or refuse to render such account, or if, hav ing rendered the same, he shall refuse or neglect to pay any balance which then may be due from him, he shall for every such offense, forfeit the sum of ten dollars.

The return of overseers required by the above section may be in the following form:

FORM NO. 46.

Annual Return of Overseers of Highways.

To the Commissioners of Highways of the Town of the County of

.....

in

The undersigned, overseer of highway district No. ...., in said town, hereby renders the following account pursuant to section 69 of the highway law:

1. The names of all persons assessed to work on the highways in said district are as follows:

2. The rames of all persons who have actually worked on the highways, with the number of days they have worked, are as follows:

3. The names of all those who have been fined, and the sums in which they have been fined, are as follows:

4. The Names of those who have commuted, and the amount of the commutations, are as follows:

5. The moneys arising from penalties and commutations have been expenced as follows: (State how.)

6. Names returned to the commissioners of highways of persons who have neglected or refused to work out their highway assessments, with the number of days and amount of tax 90 returned, are as follows:

NAMES.

Days Assessed. Amount of Tax.

7. The following is a list of lands returned to the commissioners of highways for non-payment of taxes:

L. M., being duly sworn, says he is overseer of highway district No. in the town of and that the foregoing account subscribed by him is true to the best of his knowledge and belief.

..........

.......

L. M., Overseer of Highway District No. Subscribed and sworn to before me, this.... day of .........., 19....

.....

G. H.,

Justice of the Peace.

§ 70. Noxious weeds in highway.-Every person or corporation, owning or occupying, under a lease for one or more years, any lands, abutting upon any highway, shall cause all noxious weeds, briers and brush growing upon such lands within the bounds of the highway, to be cut or destroyed between the fifteenth day of June and the first day of July, and between the fifteenth day of August and the first day of September, in each and every year; but boards of supervisors may fix a different period or periods, for such cutting or destruction in their respective counties. No person shall place or cause to be placed, any noxious weeds, or the seeds of such weeds, within the bounds of any public highway. Any willful violation of this section, shall subject the person or corporation so offending to a penalty of ten dollars for each offense. (Amended by L. 1899, chap. 681.)

Destruction of noxious weeds.-The electors of each town may, at their biennial town meeting, make provisions and allow rewards for the destruction of noxious weeds, and raise moneys therefor. Town Law, § 22, sub. 5. Boards of supervisors are authorized to make such laws and regulations for the destruction of wild and noxious weeds within the county. County Law, §12, sub. 7. It is the duty of the overseer of highways to cause noxious weeds within the bounds of the highways to be cut down or destroyed twice in each year. Highway Law, § 20, sub. 3, ante, p. 74. In towns where the money system of taxation has been adopted it is the duty of each owner of lands, or occupant of lands owned by non-residents, situated along the highway to cut the noxious weeds and brush growing within the highway adjoining such lands at least twice in each year. Highway Law, § 53a, ante, p. 120.

871. Overseers or commissioners of highway to notify owners or occupants to remove weeds and obstructions causing snow drifts. The overseer of every highway district, or if there be no such overseer, the commissioner of highways, shall give written notice to any owner or occupant of the premises to cut all