much on account of their assessments as they deem necessary to work such road, or they shall annex it to some highway district. 1 R. S., 1035, § 38. Residents may apply labor to § 440. When the commissioners neglect for a year to open or work any part of a road that has new road. been duly laid out and title thereto acquired, any of the residents, who desire to apply the whole or any part of their highway labor to working it, may give the commissioners ten days' notice thereof, and thereupon they shall assign such residents to such road, and direct their labor to be applied thereto, and cause it to be put in good order within a year, under the direction of any one of such residents whom the commissioners may appoint as overseer of the labor so applied. When the labor assessed to such residents is not sufficient for the purpose, they may anticipate, in whole or in part, the labor of three years. But more than one-half the labor of any district shall not be taken and applied to a road not embraced in the district. Laws of 1853, ch. 63, p. 87, § 1. § 441. The residents of any highway district may grade, gravel or plank the highways in their district, by anticipating the labor of the district for one or more years, and applying it to the immediate construction of such plank or gravel highways, and after the completion thereof, shall be Residents plank a road may grade, gravel or Commuta tion. Appropria tion of commutation moneys. Implements and assistance may exempted from the labor so anticipated, except so far as may be necessary to keep the highways in repair. 1 R. S., 1035, § 41. 442. Any resident other than an overseer may commute his labor, or a part of it, at the rate of sixtythree cents per day, to be paid to the overseer of his district within twenty-four hours after he has notice to work. Corporations may commute in like manner by payment to the overseer or to a commissioner of highways of the town. 1 R. S., 1037, §§ 45, 46, 47. Sixty-three cents is here substituted for sixty-two and a half. § 443. The commutation moneys of corporations are to be expended by the commissioners upon any districts in the town; and for this purpose they may require overseers who have received such to pay over to them the whole or any portion thereof. Other commutation moneys in the hands of overseers are to be expended by them on their respective districts. Ib., § 45, last clause; § 47, first clause. § 444. The overseer may require a team or a cart be required. Wagon or plough, and a man to manage them, from any person in his district who has been assessed three days or more and does not commute, and such person is entitled to a credit of three days for each day's service therewith. Ib., § 47. for loss of time; sub § 445. Each person appearing shall actually Penalties work eight hours each day, under penalty of thir- stitutes. teen cents for each hour of default, to be paid by the person assessed. If any one, after appearing, does not work faithfully, or hinders others from working, he is liable to the penalty of one dollar for every offense. Any person may work by an able-bodied substitute. 1 R. S., 1038, §§ 48, 49. Thirteen cents is here substi- § 446. Every person receiving due notice, who does Peralties not commute and neglects to appear, is liable to a penalty of one dollar for each day's neglect. If he was required to furnish implements or assistance he is liable to the following penalties for each day's neglect: 1. For wholly omitting to comply, three dollars; 2. For omitting to furnish a cart, wagon or plough, one dollar; 3. For omitting to furnish a pair of horses or oxen, one dollar; 4. For omitting to furnish a man to manage the team, one dollar. 1 R. S., 1038, § 50. for neglect to appear. overseer to prosecute. § 447. Within six days after any person incurs a Duty of penalty under this article, it is the duty of the overseer, unless a satisfactory excuse is rendered to him, to make complaint on oath to a justice of the peace of the town. Ib., § 51. Mode of collection. Further remedies against corporations. 448. The justice to whom complaint is made shall forthwith issue a summons directed to any constable of the town, requiring him to summons the delinquent to appear forthwith before the justice, at a place specified, and show cause why he should not be fined for such neglect. The summons shall be served upon the delinquent personally or by leaving it at his residence. If the delinquents be a corporation, the summons may be for If upon return of the summons no sufficient cause be shown the justice shall impose the penalty prescribed and issue a warrant under his hand, directed to any constable of the town where the delinquent resides, commanding him to levy it with costs,' which he shall forthwith do, and pay the same, deducting his fees, to the justice, who shall pay the same to the overseer making the complaint, to be expended by him on his district. But penalties collected from corporations shall be paid by the constable collecting the same to the commissioners of highways, and may be expended by them in any district of the town." R. S., 1038, § 52. Ib., 1038, § 53. 4 1 R. S., 1038, § 54. B Ib., 1034, § 30. § 449. In case the penalties incurred by a corpo ration cannot be thus collected, the commissioners of highways may bring an action against it therefor, or the same proceedings may be had as in the collection of county taxes against corporations. 1 R. S., 1035, § 31. collected against assessments § 450. Penalties collected for neglect to work Penalties are to be set off against the assessments upon which they were founded, estimating one dollar as a satisfaction for one day's work. Ib., 1038, § 55. neglect does not from labor. § 451. The overseer's acceptance of an excuse for Excuse for a neglect in no case exempts the person excused exempt from performing or commuting for the whole number of days' work for which he was assessed. Ib. to return arrearages supervisors. 452. Every overseer shall, on or before the Overseers first day of October in each year, deliver to the to the supervisors a list of all the lands of non-residents and of persons unknown, and of those in charge of executors or administrators, which were assessed in his lists, on which the labor assessed has not been paid, stating the amount of labor unpaid; with his affidavit, made before a justice of the peace of the town, that he gave the notice required by section 431, and that the labor for which such land is returned has not been performed. For neglect thereof the overseer shall forfeit five dollars, and also the amount of unpaid labor, at the rate of |