from which the moneys or the residue thereof, as the case may be, could be levied, and in either case the county treasurer shall forthwith give notice to the supervisor of the town or district of the amount due from such collector.

Bond to be sued.

§ 16. The supervisor shall forthwith cause the bond of Suit on bond. such collector to be put in suit, and shall be entitled to recover thereon the sum due from such collector, with costs of suit, and the moneys recovered shall be applied and paid to the supervisor, in the same manner in which it was the duty of the collector to have applied and paid the same.

Failure of sher

§ 17. If any sheriff'shall neglect to return any such warrant, or to pay the money levied thereon, within the time limited for the return of said warrant, or shall make any other return than such as is above mentioned, the county treasurer shall forthwith proceed to collect the whole sum directed to be levied by such warrant, by a proper suit thereof, [therefor,] and he may proceed in the first instance by a writ of attachment against the goods and chattels, lands and tenements, rights and credits, of such sheriff, and the same proceeding may be had thereon, in the proper court, as is now provided by law in ordinary cases of attachment. § 18. In case the county treasurer shall fail to collect Failure of treassuch moneys by attachment or suit, as is provided for in the next preceding section hereof, he shall certify to the auditor of public accounts that he has issued such warrant, stating its contents, that the sheriff has neglected to return the same in the manner required by law, or to pay the money levied thereon, as the case may be, and that he has pursued the remedy, by attachment or suit, without effect.

ur. r.

notice.

§ 19. The auditor of public accounts shall give notice Anditor to give thereof to the attorney general, or any one acting as such, who shall immediately prosecute such sheriff and his sureties for the sum due on such warrant; which sum, when collected, shall be paid to the treasurer of this state, and by him, on the warrant of the auditor of public accounts, to the county treasurer, the county part thereof: Provided, that Proviso. any such proceeding may be had under the general laws of

this state.

surer.

§ 20. Upon the settlement of the amount of taxes di- Receipt and disrected to be collected by any collector, in any of the towns charge by treaor cities in this state, the county treasurer shall, if requested, give to such collector, or any of his sureties, a satisfaction piece in writing, and shall acknowledge the same before some person authorized to take acknowledgments of deeds.

21. Upon the production of such satisfaction piece, Satisfaction to acknowledged as aforesaid, the recorder of the county shall be entered;

Fees.

Collector's feer.

enter satisfaction of record of the collector's bond, which shall be discharged.

§ 22. The officer taking and returning such acknowledgment, shall be entitled to the same fees as for taking and entering acknowledgments of satisfaction of a deed or mort

gag 23. The collector of any town shall be entitled to three per cent. on all moneys collected by him, as his compensation.

Commissioners

ARTICLE TWENTY-SECOND.

Of Roads, Highways and Bridges.

§ 1. The commissioners of highways in the several of highways. towns in this state, shall have the care and superintendence of highways and bridges therein; and it shall be their duty

Powers and duties.

Acco'nt to board of auditors.

1st. To give directions for the repairing of the roads and bridges in their respective towns.

2d. To regulate the roads already laid out, and to alter such of them as they or a majority of them shall deem proper, as hereinafter provided.

3d. To cause such roads used as highways as have been laid out but not sufficiently described, and such as have been used for twenty years, but not recorded, to be ascertained, described and entered of record in the town clerk's office.

4th. To cause the highways and the bridges, which are or may be erected over streams intersecting highways, to be kept in repair.

5th. To divide their respective towns into so many road districts as they shall deem convenient, by writing, under their hands, to be lodged with the town clerk, and by him to be entered in the town book. Such division to be made annually, if they shall think it necessary, and in all cases to be made at least ten days before the annual town meeting.

6th. To assign to each of the said road districts, such of the inhabitants liable to work on highways as they shall think proper, having regard to proximity of residence as much as shall be; and,

7th. To require the overseers of highways, from time to time, and as often as they shall deem necessary, to warn all persons to work on highways, to come and work thereon, with such implements, carriages, sleds, cattle or teams as the said commissioners, or any one of them, shall direct.

§ 2. The commissioners of highways of each town shall render to the board of town auditors, at their annual meeting for auditing the accounts of town officers, an account in writing, stating

1st. The labor assessed and performed in such town. 2d. The sums received by such commissioners for fines and commutations, and all other moneys received under this

act.

3d. A statement of the improvements necessary to be made on such roads and bridges, and an estimate of the probable expense of making such improvements, beyond what the labor to be assessed in that year and the road tax will accomplish.

4th. Also, a statement in writing of all expenses and damages in consequence of laying out, altering or discontinuing roads.

§ 3. It shall be the duty of the commissioners of high- Guide-boards. ways of each town to cause suitable guide-boards to be put up at such places as they may deem necessary.

§ 4. It shall be the duty of the overseers of highways Duty of overin each town

1st. To repair and keep in order the highways within their several districts for which they shall have been elected. 2d. To warn all persons from whom road labor is due to work on the highways, at such times and places, within their several districts, as they may think proper.

3d. To collect all fines and commutation money, and to execute all lawful orders of the commissioners of highways. 4th. To deliver to the clerk of the town, within sixteen days after their election or appointment, a list subscribed by such overseer, of the names of all the inhabitants in his road district who are liable to work on the highways.

Implements.

seers of highways defined.

cured.

§ 5. The commissioners of highways, whenever they Tools to le proshall think it necessary, may direct and empower any overseer of highways in their respective towns, to procure a good and sufficient iron or steel shod scraper and plough, or either of them, for the uses of his road district, to be paid for by moneys arising from commutation and fine within the district.

Vacancy.

§ 6. If any person, chosen or appointed to the office of Vacancies, how overseer of highways, shall refuse to serve, or if his office filled. shall become vacant, the commissioners of highways of the town shall, by warrant under their hands, appoint some other person in his stead, and the overseer so appointed shall have the same powers, be subject to the same orders, and liable to the same penalties as overseers chosen at the town meeting.

Warrant to be filed.

lect.

Warrant of appointment.

§ 7. The commissioners making the appointment shall cause such warrant to be forthwith filed in the office of the town clerk, who shall give notice to the person appointed, as in other cases.

Penalty for ner- § 8. Every overseer of highways who shall refuse or neglect to perform any of the duties of this act, or which may be lawfully enjoined on him by the commissioners of highways of his town, and for the omission of which a penalty is hereinafter provided, shall, for every such refusal or neglect, forfeit the sum of ten dollars, to be sued for by the commissioners of highways of the town, and when recovered to be applied by them in making and improving the roads and bridges therein.

Meeting of commissioners.

Lists to be deliv ered to commissioners.

perform road labor.

§ 9. The commissioners of highways of each town shall meet within eighteen days after they shall be chosen, at the town clerk's office, on such day as they shall agree upon, and afterwards at such other times and places as they shall think proper.

10. The town clerk shall deliver the lists filed by the overseers to the commissioners of highways of the town, who shall proceed to ascertain, estimate and assess the highway labor and road tax to be performed and paid in their town the next ensuing year.

Persons liable to 11. 1st. Every male inhabitant, being above the age of twenty-one years and under the age of fifty, (excepting paupers, idiots, lunatics and such others as are exempt by law,) shall be assessed at least two days in each and every

Real estate to be taxed.

Assessment list.

Copy of list.

year.

2d. The commissioners of highways shall assess a road tax on all real estate liable to taxation of the town, to any amount they may deem necessary, not exceeding twenty cents on each one hundred dollars' worth, as valued on the assessment roll of the previous year.

3d. They shall affix to the name of each person named in the lists so furnished by the overseers, the number of days assessed to each person for highway labor, and also a description of each tract of land, and the name of the owner, if known, with the valuation thereof, as taken from the assessment roll of the previous year, and the amount of road tax assessed thereon, in a separate column. The lists so prepared shall be subscribed by the commissioners and deposited with the town clerk, to be filed in his office.

§ 12. The commissioners shall direct the clerk of the town to make a copy of each list, and shall subscribe such copies; after which they shall cause the several copies to be delivered to the respective overseers of highways of the several districts in which the highway labor is assessed: one

sons omitted.

copy for each overseer shall contain the name and number of days assessed to each person, the other the land road tax. § 13. The names of persons left out of any such list, and Names of per of new inhabitants, shall from time to time be added to the several lists, and they shall be rated by the overseers in the same proportion, to work on the highways, as others rated by the commissioners on such list, subject to an appeal to the commissioners.

on private

§ 14. It shall be the duty of the commissioners of high- Credit for work ways of each town, to credit such persons as live on pri- roads. vate roads and work the same, so much on account of their assessment as such commissioners shall deem necessary to work such private road, or to annex such private road to some of the highway districts.

§ 15. The town clerk shall, within ten days after the Notices commissioners of highways have filed in his office the amount posted. of road tax assessed on the real estate of the town, post a notice on the outer door of the house where the town meeting was last held, stating the amount of road tax assessed on each one hundred dollars' worth of the real estate of the town, and that all persons interested can pay the same in labor on the highways, under the direction of the overseers of highways in the districts where the land is situated.

ARTICLE TWENTY-THIRD.

to be

work on road

§ 1. It shall be the duty of overseers of highways to Notice to pergive at least three days' notice to all persons assessed to sons liable to work on the highways, and residing within the limits of their respective districts, of the time and place when and where they are to appear for that purpose, and with what implements; but no person being a resident of the town shall be required to work on any highway other than in the district. in which he resides, except he resides in a district on a town line, which district belongs to an opposite town, and unless he shall elect to work in some district where he has any land; and in such case he may, with the approbation of the commissioners of highways, apply the work assessed in respect to such land in the district in which the same is situated.

§ 2. Every person liable to work on the highways shall Commutation of work the whole number of days for which he shall have road labor. been assessed, but every such person, other than an overseer of highways, may elect to commute for the same, or for some part thereof, at the rate of seventy-five cents per day; in which case such commutation money shall be paid to the overseer of highways of the district in which the person commuting shall reside, to be applied and expended by such overseer in the improvement of the roads and bridges in the same district.