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majority of all the members of the Board of Supervisors of the county or counties in which any such road is located, adopted at any regular or special meeting thereof, and by filing and recording in the office of the Clerk of the county or counties in which such plank road or turnpike road is located, within one month before the expiration of the term of the corporate existence of such company, and in the office of the Secretary of State, such consent and a statement, etc. Laws 1876, chap. 135, § 1, as amended by Laws 1879, chap. 253, § 1; 2 R. S. (7th ed.) 1353.

The provisions of this act shall apply to all the counties of this state except the Counties of Kings, Yates, Queens, Seneca and St. Lawrence. Ibid., § 6, as amended by Laws 1879, chap. 253, § 2.

§ 1156. Filing consent to such extension.

In any proceedings heretofore taken under the existing provisions of law, or which shall be hereafter so taken, to extend the charter or corporate existence of any plank road or turnpike company, the filing and recording of a copy of the resolution by which the required consent of a majority of the Supervisors of any county shall be given, verified either by the certificate of the clerk of the Board of Supervisors, or an affidavit of some members of the Board of Supervisors, shall be, and be deemed, a full compliance with the requirements of law as to filing and recording such consent, and the statement, etc. Laws 1879, chap. 441, § 1; 2 R. S. (7th ed.) 1357.

Where, through oversight or mistake, such consent shall not be filed and recorded within the time above provided, provision is made for filing and recording it at a later period, except in the Counties of Ulster, Herkimer and Otsego. Laws 1880, chap. 484, § 1, as amended by Laws 1881, chap. 117.

§ 1157. Abandoning parts of such road.

In case any part of any plank road or turnpike road shall have been abandoned, according to the provisions of law, a statement, etc., shall be made and filed and re

corded in the same manner as provided in section one of this act. Any further abandonment of any part of any plank or turnpike road, shall only be made by and with the consent of a majority of all the members of the Board of Supervisors of the county in which any such road or any part thereof is located, which consent shall be filed with the Clerk of said county or counties. Laws 1876, chap. 135, § 2. This section does not apply to the Counties of Kings, Yates, Queens, Seneca and St. Lawrence. § 1158. Commissioners for county railroads.

Whenever it shall appear, by the application of fifty reputable householders and tax payers of any county in this state, verified upon oath before a Justice of the Supreme Court, that there is need in such county of a steam railway or railways for the transportation of passengers, mails or freight, the Board of Supervisors of said county may, within thirty days after presentation to them of such application, duly verified as aforesaid, appoint five commissioners, who shall be residents of the said county, and who shall have full power and authority to do and provide all that they are hereinafter directed to do and provide, and a certificate of whose appointment, signed by the chairman and clerk of such Board, shall be filed in the office of the Secretary of State, and a duplicate thereof in the office of the Clerk of such county, etc. Laws 1875, chap. 606, § 1.

New York Cable Co. v. Mayor, etc., of New York, 104 N. Y. 1; Matter of Kings County Elevated R. R. Co., 105 N. Y. 97.

None of the provisions of this act shall apply to the Counties of New York, Kings and Westchester, and nothing herein contained shall be deemed to affect existing provisions of laws as to the acquisition of the title to real estate for railroad purposes. Laws 1875, chap. 606, § 5, as amended by Laws 1886, chap. 551.

$1159. Reports of Village Water Commissioners.

The authorities of any incorporated village in this state may hereafter organize into a Board of Water

Commissioners in the manner by this act provided. Laws 1875, chap. 181, § 1.

The said Commissioners shall annually, on the first day of May in each year, and at all such other times as required by the Board of Supervisors of a county in which said village or some portion thereof is situated, deliver to said Board of Supervisors a detailed statement of all their accounts, a general statement of all their work, and condition of their affairs and state of finances, including a full detail of the amount expended in the progress of the work, and a particular statement of any deficiency as to the water rents, in meeting the principal and interest of the sum borrowed, as in the previous section herein before referred to; and all books and papers of every kind and description kept by said Commissioners, upon which are entries of their transactions as such, shall at all times be subject to the inspection by said Board of Supervisors and by every elector of said village. Laws 1875, chap. 181, § 17, as amended by Laws 1883, chap. 255, § 4.

The Village of Suspension Bridge exempted from this statute, Laws 1882, chap. 80, § 5, and Amsterdam by Laws 1881, chap. 101, § 24.

1160. Burial of soldiers and sailors.

It shall be the duty of the Board of Supervisors in each of the counties of this state, to designate some proper authority, other than that designated by law, for the care of paupers and the custody of criminals, who shall cause to be interred the body of any honorably discharged soldier, sailor or marine who served in the army or navy of the United States during the late rebellion, or in the war with Mexico in the years 1846, 1847 and 1848, who shall hereafter die without leaving means sufficient to defray funeral expenses, but the expenses of such funeral shall not in any case exceed the sum of thirty-five dollars.

When amount to be paid by relatives. In case the deceased has relatives or friends who desire to conduct the burial, and who are unable or unwilling to pay the charge

therefor, then the said sum shall be paid to them, or their representative, by the County Treasurer, upon due proof of the death and burial of any person provided for in this section. Laws 1881, chap. 203, § 1, as amended by Laws 1885, chap. 34.

§ 1161. Such interments regulated.

Any interment provided for by the provisions of this act shall not be made in a cemetery, or in any cemetery or plot, used exclusively for the burial of the pauper dead.

Headstones to be provided. The grave of any such deceased soldier, sailor or marine, and the grave of any honorably discharged soldier, sailor or marine, who served in the army or navy of the United States during the late rebellion, who shall have been heretofore buried in any of the cemeteries of this state, but whose grave is not marked by a suitable headstone, and who died without leaving means to defray the expense of such headstone, shall be marked by a headstone containing the name of the deceased, and, if possible, the organization to which he belonged, or in which he served; such headstone shall cost not more than fifteen dollars, and shall be of such design and material as shall be approved by the Board of Supervisors, and the expense of such burial and headstone as above provided for shall be a charge upon and shall be paid by the county in which the said soldier, sailor or marine shall have died. Except that if said soldier, sailor or marine, being at the time of his death a resident of this state, shall die without the state and be buried within the state, the expense of such burial and headstone shall be a charge upon and shall be paid by the county wherein he resided. And the Board of Supervisors of such county is hereby authorized and directed to audit the account and pay the expense of such burial and headstone, in the same manner in which the accounts of such officer as shall be charged with the performance of such duty as above provided shall be audited and paid. Laws 1881, chap. 203, § 2, as amended by Laws 1887, chap. 216.

CHAPTER XXIV.

OF THE POWERS AND DUTIES OF THE CLERK OF THE BOARD OF SUPERVISORS.

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§ 1167. § 1168.

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in Erie County.

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in Rensselaer County.

§ 1169. He is a ministerial officer.
§ 1170. He is custodian of books, etc.
§ 1171. To indorse accounts as audited.
§ 1172. To number accounts as filed.
§ 1173. He may administer oaths.

§ 1174. May call special meetings.

§ 1175. Ineligible to be County Treasurer.

§ 1176. His statement of Supervisors' accounts, etc., audited.

§ 1177. Form of such statement.

1178. Abstract of town accounts.

§ 1179. County audits and equalization proceedings.

§ 1180. To publish various reports.

§ 1181. Reports concerning the poor.

§ 1182. Abolition of distinction between town and county poor.

§ 1183. Bond of Superintendent of the Poor.

§ 1184. To report indebtedness of counties, etc.

§ 1185. Statement of railroad taxes for County Treasurer.

§ 1186. Similar report as to telegraph, telephone and electric light lines.

§ 1187. Report to Comptroller aggregate valuations.

§ 1188. Report to Comptroller as to corporations.

1189. When he shall make new tax warrant.

§ 1190. Certified grand jury lists.

§ 1191. When grand jury ordered by Board.

§ 1192. In relation to school tax.

§ 1193. Seal of Board.

§ 1194. Payment of audited claims.

§ 1195. Official proceedings for state library.

§ 1196. Report of delinquent Town Clerks and Assessors.

§ 1162. Clerk of Board of Supervisors, appointment of. Each Board of Supervisors shall, as often as may be

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