§ 31. Lists of inhabitants.-Each of the overseers of highways shall deliver to the clerk of the town, within sixteen days after his appointment, a list subscribed by him, of the names of all the inhabitants in his highway district, who are liable to work on the highways; and the town clerk shall deliver such lists to the commissioners of highways.

Persons taxable.-As to who are liable to be assessed for highway labor, see § 33, sub. 2, post, p. 91. The above section, of course, only applies to towns which still retain the labor system of working the highways.

Delivery of list.-The provisions of the above section requiring the delivery of a list of taxable inhabitants in his district by the overseer is directory. His omission to deliver such list will not invalidate an assessment made against persons liable for highway labor by the commissioners of highways. Such lists are not furnished for any other purpose than to indicate the persons, "who are liable to work on the highways." Rinehart v. Young, 2 Lans. 354.

§ 32. Non-resident lands.-The commissioners of highways in each town, before making the assessment of highway labor, shall make out a list and statement, of the contents of all unoccupied lots, pieces or parcels of land within the town, owned by non-residents; every lot so designated, shall be described in the same manner as is required from assessors, and its value shall be set down opposite to the description; such value shall be the same as was affixed to the lot in the last assessment-roll of the town; and if such lot was not separately valued in such roll, then in proportion to the valuation which shall have been affixed to the whole tract, of which such lot shall be a part.

Non-resident lands are defined to be unoccupied lands not owned by a person residing in the town or ward in which the same are situated. Hampton v. Hamsher, 46 Hun, 144, aff'd 124 N. Y. 63.

Description of non-resident lands.-The law provides that nonresident lands shall not be described in the same manner as is

required from assessors. Section 29 of the Tax Law provides for the designation of real property of non-residents by assessors in an assessment roll. Such section provides that: "The real property of non-residents of the tax districts shall be designated in a separate part of the assessment roll, and if it be a tract subdivided into lots or parts of a tract so subdivided, the assessors shall:-1. Designate it by its name, if known by one, or if not distinguished by a name or the name is unknown, state by what lands it is bounded. 2. Place in the first column the numbers of all unoccupied lots of any subdivided tract, without the names of the owner, beginning at the lowest number and proceeding in numerical order to the highest, but the entry of the name of the owner shall not affect the validity of the assessment. 3. In the second column and opposite the number of each lot, the quantity of land therein. 4. In the third column and opposite the quantity the full value thereof. 5. If it be a part of a lot, the part must be distinguished by boundaries or in some other way by which it may be identified. If any such real property be a tract not subdivided, or whose subdivisions cannot be ascertained by the assessors, they shall certify in the roll that such tract is not subdivided, or that they cannot obtain correct information of the subdivisions, and shall set down in the proper column the quantity and valuation as herein directed. If the quantity to be assessed is part only of a tract, that part, or the part not liable must be particularly described.”

Non-resident lands are subject to assessment for highway purposes to the same extent as other property. Chamberlain v. TayTaylor, 36 Hun, 24. Where non-resident lands are occupied by a tenant who is a resident of the town, the assessment is made against the occupant in the same manner as resident land. If such lands are unoccupied the assessment is made against the land itself. Ensign v. Barse, 107 N. Y. 329.

The form of an assessment of non-resident land may be as follows:

FORM NO. 27.

Highway Commissioners' List of Non-resident Lands.

(Highway Law, § 32, ante p. ).

......

The following is a list and statement of the contents of all lots, pieces or parcels of land within the town of.... in the county of...... ... owned by non-residents therein, made by the under'signed, commissioners of highways of said town:

§ 33. Assessments of highway labor, how made.—The commissioners of highways shall, at their first or some subsequent meeting, ascertain, assess and apportion the highway labor to be performed in their town, in the then ensuing year, as follows:

1. The whole number of days work to be assessed in each year, shall be ascertained, and shall be at least three times the number of taxable inhabitants in the town.

2. Every male inhabitant being above the age of twenty-one years excepting all honorably discharged soldiers and sailors who lost an arm or a leg in the military or naval service of the United States, or who are unable to perform manual labor by reason of injuries received, or disabilities incurred in such service, members of any fire company formed or created pursuant to any statute and situated within such town, persons seventy years of age, clergymen and priests of every denomination, paupers, idiots and lunatics shall be assessed at least one day. (Amended by L. 1898, ch. 353, and L. 1903, ch. 172.)

3. The residue of such days work, shall be apportioned and assessed upon the estate, real and personal, of every inhabitant of the town, including corporations liable to taxation therein, as the same shall appear by the last assessment-roll of the town, and upon each tract or parcel of land owned by non-residents of the town contained in the list made by the commissioners,

Number

acres.

Valua

tion.

excepting such as are occupied by an inhabitant of the town, which shall be assessed to the occupant. The assessment of labor for personal property, must be in the district in which the owner resides, and real property in the district where it is situated, except that the assessment of labor upon the property of corporations, may be in any district or districts of the town, and such labor may be worked out or commuted for, as if the corporation were an inhabitant of the district; but the real property within an incorporated village or city, exempted from the jurisdiction of the commissioners of highways of the town, and personal property of an inhabitant thereof, shall not be assessed for highway labor by the commissioners of highways of the town. Whenever the assessors of any town shall have omitted to assess any inhabitant, corporation or property therein, the commissioners of highways shall assess the same, and apportion the highway labor as above provided.

4. The commissioners shall affix to the name of each person named in the lists furnished by the overseers, and of assessable corporations, and to the description of each tract or parcel of land contained in the list prepared by them of non-resident lands, the number of days which such person or tract shall be assessed for highway labor, as herein directed, and the commissioners shall subscribe such lists, and file them with the town clerk.

5. If the commissioners of highways shall neglect for one year, after any highway shall have been laid out, and title thereto acquired, to open or work the same, or any part thereof, and any inhabitant or corporation of the town, in or through which the highway runs, shall give ten days' notice to the commissioners of the town, that they desire to apply the whole or any part of their highway labor to the working of such highway, the commissioners shall assign such inhabitants and corporations to such highway district, direct the highway labor for

which they are annually assessed to be applied to the same, and cause the same to be worked and put in good order for vehicles. and travelers within one year, under the direction of any of such inhabitants, whom such commissioners may appoint as an overseer of the labor so to be applied to such highway; and when the number of days' labor assessed in the current year to such inhabitants, as the annual highway tax, is not sufficient to put such highway in good order, the inhabitants and corporations may anticipate the whole or any part of the highway labor assessed, and to be assessed against them, for a period not exceeding three years, but from no one of the districts of the town shall more than one-half of its annual labor be taxed and applied to any highway not embraced in such district.

Assessments, how made in general.-The overseers of highways are required by § 31 of the Highway Law (ante, p. 89) to make out and deliver to the commissioners of highways a list of the inhabitants in their districts, who are liable to work on the highways therein. The commissioners are then required to assess at least one days labor upon each male inhabitant, except those specified in subdivision two of the above section. The whole number of days of labor to be assessed must be sufficient to properly maintain the highways of the town and shall be determined and apportioned by the commissioners, but must be at least three times the number of the taxable inhabitants of the town. After deducting the number of days assessed upon the male inhabitants of the town, the remainder must be apportioned and assessed upon the real and personal property of every inhabitant of the town, including corporations liable to taxation therein, as the same shall appear upon the last assessment-roll of the town.

Assessment-roll of town.-The last assessment-roll of the town is to be made the basis of the commissioners' apportionment of highway labor. The commissioners are required to follow such assessment-roll in determining the amount of labor to be assessed to each resident of the town even though it includes and excludes lands lying partly in one and partly in another town. Hampton v. Hamsher, 46 Hun, 144, aff'd 124 N. Y. 634; People ex rel. Hudson River R. Co. v. Pierce, 31 Barb. 138; and in assessing the residue of highway labor upon the real and per