of any action, taken by them, or any of them, in regard to the ward ballot-box, or the ballots therein contained or placed after they had opened the city ballot-box," the court found no authority for the exercise of such a power, and was not willing to concede its existence, as it would establish a dangerous precedent in regard to a matter of the utmost importance to the people, and, in a government like ours, one fraught with incalculable mischief. Semble, that the remedy of the relator was by quo warranto after the certificate of election had been given to his adversary and the office was in his possession. People, ex rel., v. Reardon, 49 Hun, 425. $256. Practice to be the Same as in Mandamus. The practice in such proceedings in mandamus shall be the same as in cases of mandamus against a board of supervisors, and for the purpose of service of papers and other proceedings, the board of county canvassers, as organized and existing at the time of making the original canvass, shall be deemed a continuing board. Id., § 2. Broome County-Instructions for. At a meeting of the board of county canvassers of Broome county, held at the office of the county clerk, November 10, 1885, the following preamble and resolution were unanimously adopted: "WHEREAS, It appearing to this board by the returns of the several election districts that a great majority of them are incorrect, by reason of a misconstruction of the law relative to pasting and returning ballots upon the returns, causing great inconvenience and delay in canvassing, and incurring great expense to the county; therefore Resolved, That the county clerk, as secretary of this board, be and he hereby is authorized and directed to formulate and publish for distribution annually to the inspectors of election of the several election districts of the several towns and wards of this county a pamphlet of instruction setting forth and explaining the method and manner of returning and pasting tickets upon returns, in conformity with the law as construed by this board." In compliance therewith I have formulated the following instructions, hoping thereby that the present law, upon which the instructions are based, may be made to appear more plain to those upon whom devolves the important duty of making election returns. No portion of the Election Code has so puzzled the inspectors and clerks of election as that relating to "attaching" ballots to the returns. This seems to be due to the difference of opinion prevailing in nearly every board of inspectors, as to the meaning of the instructions on page 331 of the Code, which read as follows: [" And so proceed with each kind of regular ballot received."] Had the codifier used the words " and so proceed with one of each kind of all ballots received," it seems to us that the true intention of the law would have been set forth and been more readily understood, for it must be borne in mind that all ballots are regular that are not rejected as defective. Section 723, at page 327, tells which are defective ballots, therefore the idea that by regular is meant only straight tickets is erroneous; a split ticket is regular if not defective. By a careful reading of section 730, on page 333, of the Code, it will appear that one of each kind of the regular ballots found to have been given for the officers then to be chosen, must be securely attached to the statement, etc. Then follows the requirement of the law that "a statement must then be written, partly on such ballot and partly on the paper to which it is attached (as illustrated on page 331 of the Code), setting forth the whole number that were received corresponding with the one so attached. Therefore, keeping in mind what regular ballots are when we attach one of each kind and write partly on it and partly on the paper to which it is attached, the whole number received like the one attached, we have performed our task. That is to say, if we find fifty regular ballots of one kind, where the names are all the same upon it, no matter whether Republican, Democratic or otherwise, we attach one, and, complying with the law, say, "the whole number like this received was fifty." Then finding forty of another kind with names all the same we attach one of that kind and proceed in the same manner, writing partly upon it the number received, viz., forty, etc., and so continuing with one of each kind where the names are found to be the same for the respective officers. In thus doing we have proved the statement made in the written portion of the returns as to how many votes each candidate received. It would be erroneous to attach all the split tickets, as supposed by some; only one of each kind is required. Therefore we think, if the following rules are observed, they will be found of advantage in making proper returns of election: As the law distinctly says (8 304, page 117), "The remaining ballots not so pasted or attached shall be destroyed," etc., the necessity for providing for emergencies is apparent. Therefore : 1st. Early in the day let some one of the inspectors secure of the tickets of the different parties, if possible, at least three for each name on it, together with some of the pasters of the several candidates, which will be found useful in making duplicate ballots for the balance of the returns in case one split of a kind only is found to have been voted. If pasters cannot be found, duplicate of the ballot voted can and should be made by erasing the name over which the paster is put and writing the name voted either above or below it. 2d. The back of each sheet of the printed returns will be found blank. On this blank space let the ballots for the officers mentioned in the printed portion of the sheet, if possible, be attached, then at the bottom of the page upon which the ballots are pasted put the usual certificate and sign same, for it being part of the returns should be certified in the same manner as the rest. Avoid attaching ballots on the extreme back of the return, or in any manner so that they extend beyond either edge. Such precautions will prevent them being torn off by handling. The practice of attaching ballots on the edge or margin of returns should be discontinued. The practice of attaching one ballot, and opposite each name thereon writing the number received, is not correct, and should not be so returned. In attaching ballots the following plan may be followed, for instance: The straights of all parties having been separated from the splits, take: 1st. One of the straight Republican, of the box first canvassed, attach it and write partly on the ballot and partly on the paper the number of ballots received corresponding therewith, being the whole number of straight Republican ballots. Then, 2d. Take one of each kind of Republican split ticket, attach and say how many of each like that (that is, with the same names upon it for the same offices) were received; it may be one or more. Having thus disposed of one party tickets, proceed in the same manner with the others. To further illustrate: For instance, you find among the splits ten of the straight Republican tickets, excepting, that in place of the first name on the ticket the candidate of an opposite party is pasted, attach one of that kind, and say, whole number like this is ten; then finding, for instance, three Republican tickets straight in every particular excepting that the name of an opposing candidate is pasted over the second name, paste one of these and say whole number like it is three; and so continue with the balance of that ticket, and with the splits of other party tickets. Not forgetting to attach all ballots rejected as defective as required by law, duplicates being made where necessary. If but one split appears, as in some instances, by use of the pasters and tickets procured as above suggested, duplicates for the other returns may easily be made. It can readily be seen that by a strict compliance with the above plan of attaching ballots, the county canvassers have before them. the contents of every ballot-box in the county, and can easily prove by computation the written statement of the return, which to us seems to have been the primary object of the law in having the ballots so attached. While it is claimed by some that the object of the law in having tickets so attached is to show the form and style of ballots voted, and while it may so operate, yet the fact that tickets were required to be so attached before the change in the law requiring tickets to be of certain prescribed size, color and type, is a sufficient answer to such theory. It will be observed by the law, section 734, page 335, that the returns delivered to the supervisor and county clerk, respectively, are to be executed in duplicate, while that for the town or city clerk should be a certified copy. Section 735. The returns should be carefully compared to see that all are in every respect alike. The practice of simply copying the returns and not carefully comparing them is productive of many errors often occasioning delay and expense. The number of votes received is required to be written at length in the statement. This must be done, but the practice of setting opposite the number so written, the same in figures, in the column prepared for them, is a good one, and aids much in computation. It should not be forgotten that the law requires one of the returns to be delivered to the supervisor and another at the county clerk's office, within twenty-four hours after the closing of the polls. CHAS. F. TUPPER, County Clerk and Secretary Board of Canvassers. The author acknowledges his obligation to Mr. Tupper for a copy of the law as interpreted in his county. CHAPTER V. OF THE ASSESSMENT AND COLLECTION OF TAXES. POWERS OF THE LEGISLATURE TO IMPOSE TAXES. SEC. 257. Property liable to taxation. 259. Plankroads and turnpike roads. 261. Assessment of State lands for local 262. Real estate of corporations. 265. Debts owing to non-residents. 268. Property exempt from taxation. 270. Property exempt by law from exe- 271, Homestead not exempt from tax- 272. Agricultural society lands. 273. Plankroads and turnpikes - toll- 274. Soldiers' monument associations. 277. Warner's Observatory. 279. Light-houses- lands ceded to the United States. 280. Owner of stock. 281. New York city bonds. SEC. 300. Committee of the estate of a lunatic. 301. Where a person has two or more 282. Bonds, mortgages, etc., for collec tion. 283. Deposits in savings banks. 284. Co-operative or assessment life in- 285. Registered vessels. 288. Town, city, village and county bonds. 289. Where property to be assessed. 292. Occupied lands. 293. Divided by town or county line. etc., passes through dwelling- 25. Occupancy defined. 297. When the line between two towns, wards or counties divides a farm. 298. Where personal property to be as sessed. 299. Personal property belonging to a resident of the State, in the hands of an agent. residences. 302. Personal estate of corporations. 305. Inquiry to be made. 306. Time when an assessment is made. 310. Assessment-roll-non-residents. 314. Agents of non-resident creditors to 318. Unpaid taxes - how collected. 321. Sheriff-how proceeded against 323. Expenses of treasurer and assessors -how paid. 324. Valuation of real and personal 325. Omitted lands. 327. Contents of notice. 330. Assessment-roll- when to be com- etc. 332. Roll to be delivered to supervisor. 833. Neglect of assessors. 334. Duties of the supervisors after de- 335. Assessment-roll-form of. 337. Duties of boards of supervisors as 339-842. Committee on erroneous assess ment. |