then due and unpaid; but such sum shall not exceed the amount theretofore received into the dog fund and diverted therefrom for roads, bridges or contingent expenses as aforesaid.

Id., § 5.

If the owner of the sheep recover from the dog owner the damages sustained by him, he must refund to the supervisor the sum so recovered; in case of his refusal so to do, the supervisor must sue therefor, in his name of office, which sum so recovered shall be returned to the dog fund.

Id., § 6.

The supervisor must account with the town auditors for moneys received and disbursed by him under this act.

Id., § 7.

THIRD, UNDER THE RICHMOND COUNTY ACT:

§ 104. There shall be annually levied and collected in the counties of Richmond, Rockland and Westchester, the following tax on dogs: Upon every dog or bitch of six months old or upwards, kept by any one person or family, fifty cents, and for every additional dog or bitch, kept by the same person or family, the same tax as is provided to be levied and collected by part 1, chapter 20, title 17, and section 1 of the Revised Statutes; and the revenue so collected in the counties of Richmond, Rockland and Westchester shall be applied in the same manner as directed by the said title of the Revised Statutes.

Laws 1832, chap. 273.

The provisions of the act entitled "An act imposing a tax on dogs in the counties of Richmond, Rockland and Westchester," passed April 25, 1832, are hereby extended to the counties of Columbia, Dutchess, Allegany and Cattaraugus.

Chap. 117, Laws of 1835, § 1.

How to be Levied. The taxes hereafter to be levied upon dogs shall be levied and collected at the time and in the manner directed in the Revised Statutes for the assessment and collection of taxes imposed by the supervisors of the county.

Id., § 2.

How to be Applied.—All moneys collected as taxes upon dogs shall constitute a fund for satisfying damages done by dogs in killing or injuring sheep, according to the provisions of the Revised Statutes; and if there be any residue, after satisfying such

damages, it shall, after the expiration of one year from the time of collection, be applied to the support of the poor of the town where the same shall have been collected, or to such other purpose as the inhabitants of the town shall at their annual town meeting direct.

Id., § 3.

Repeal. The provisions of any law of this State inconsistent with the provisions of this act, are hereby repealed.

The "act passed April 25, 1832," is chapter 273, Laws of 1832,

ante.

The provisions of chapter 117, Laws of 1835, were repealed as to the counties of Columbia, Dutchess and Cattaraugus, by chapter 82, Laws of 1839, and as to Allegany by chapter 188, Laws of 1840.

There may be some question as to whether sections 2 and 3 of chapter 117, Laws of 1835, are local and confined to the counties named in section 1, and chapter 273 of 1832, ante, or are general laws.

By chapter 482, Laws of 1875, subdivision 14, boards of supervisors are authorized "to impose taxes on dogs, to provide means. to pay damages done to sheep," and most of the counties have availed themselves of this right, and there are various local statutes on the subject. The author is indebted to Davies' "System of Taxation,” an admirable collection of laws on the subject, for the following references to such local laws:

Westchester, chapter 146, Laws of 1843.
Columbia, chapter 595, Laws of 1866.

City and town of Lockport, chapter 52, Laws of 1871.
Saratoga, chapter 200, Laws of 1865.

Putnam, chapter 315, Laws of 1838.

Cortland, chapter 314, Laws of 1865.

DEAF-MUTES AND BLIND.

§ 105. Application to Supervisor.- Any parent, guardian or friend of a deaf-mute child within this State, over the age of six years and under the age of twelve years, may make application to the overseers of the poor of any town, or to any supervisor of the county where such child may be, showing, by satisfac

tory affidavit or other proof, that the health, morals or comfort of such child may be endangered or not properly cared for, and thereupon it shall be the duty of such overseer or supervisor to place such child in the New York Institution for the Deaf and Dumb, or in the Institution for the Improved Instruction of Deaf-Mutes, or in the Le Couteulx St. Mary's Institution for the Improved Instruction of Deaf-Mutes in the city of Buffalo, or in the Central New York Institution for Deaf-Mutes in the city of Rome, or in any institution in the State for the education of deaf-mutes.

Chap. 325, Laws of 1863, § 2, as amended by chap. 213, Laws of 1875; 3 R. S. 1943.

Deaf-Mutes to be Placed in State Institution. -Whenever a deaf-mute child, under the age of twelve years, shall become a charge for its maintenance on any of the towns or counties of this State, or shall be liable to become such charge, it shall be the duty of the overseers of the poor of the town, or of the supervisors of such county, to place such child in the New York Institution for the Deaf and Dumb, or in the Institution for the Improved Instruction of Deaf-Mutes, or in the Le Couteulx St. Mary's Institution for the Improved Instruction of Deaf-Mutes, in the city of Buffalo, or in the Central New York Institution for Deaf-Mutes, in the city of Rome, or in any institution of the State for the education of deaf-mutes.

Id., § 1, as amended by Laws of 1875, chap. 213.

Expense. The children placed in said institutions, in pursuance of the foregoing sections, shall be maintained therein at the expense of the county from whence they came, provided that such expense shall not exceed $300 each per year, until they attain the age of twelve years, unless the directors of the institution to which a child has been sent shall find that such child is not a proper subject to remain in said institution.

Id., § 3.

Id.- The expenses for the board, tuition and clothing for such deaf-mute children, placed as aforesaid in said institutions, not exceeding the amount of $300 per year, above allowed, shall be raised and collected as are other expenses of the county from which such children shall be received; and the bills therefor, properly authenticated by the principal, or one of the officers of the institution, shall be paid to said institution by the said county; and its county treasurer or chamberlain, as the case may be, is hereby directed to pay

the same on presentation, so that the amount thereof may be borne by the proper county.

Id., § 4.

Money may be Raised to Clothe Indigent Pupils.— The supervisors of any county in this State from which county pupils may be selected, whose parents or guardians are unable to furnish them with suitable clothing, are hereby authorized and required to raise in each year for this purpose, for each such pupil from said county, the sum of $30.

3, chap. 244, Laws 1888, as amended by chap. 386, Laws 1864.

The act applies to pupils in the New York Institution for the Instruction of the Deaf and Dumb.

In 1874 another statute was passed, which reads as follows: Any parent, guardian or friend of any deaf-mute child within this State, over the age of six years and under the age of twelve years, may make application to the supervisor of the town or city where such child may be, for a permit or order to place such child in the New York Institution for the Deaf and Dumb, or in the Institution for the Improved Instruction of Deaf-Mutes, or in any of the deaf-mute institutions of this State; and it shall be the duty of such supervisor, if in his judgment the means of the child or the parents or parent of such child will not enable them to defray the expense in a public institution, to grant such permit or order, and to cause said child to be received and placed in such one of the institutions of this State for the education of deaf-mutes as the said supervisor shall select.

3 R. S. 1945; chap. 253, Laws of 1874.

In 1876, chapter 331, the Western New York Institution for Deaf-Mutes at Rochester, and in 1884, chapter 275, the Northern New York Institution for Deaf-Mutes at Malone, were authorized to receive any deaf-mute child, between six and twelve years old, by an order from a supervisor or overseers of the poor; and the supervisors of towns and overseers of the poor were authorized to send to said institution such children in the same manner and upon the same conditions as are prescribed in chapter 325, Laws of 1863,

ante.

It would be safer, in these cases, to require the proof mentioned in the law of 1863, by affidavit or otherwise, that "the health, morals or comfort of the child may be endangered or not properly cared for," in addition to the other requirements of the several acts above mentioned, passed subsequent to 1863.

The supervisor should report to the county treasurer whenever he makes an order sending a child to one of these institutions, so that the treasurer may keep & record thereof.

$ 106. Forms.

APPLICATION FOR THE ADMISSION OF COUNTY PUPILS.

To be Made to and Retained by the Supervisor or Overseer of the Poor.

STATE OF NEW YORK, }. 38.:

the
on the

OF

of the town of

of

88..

in said county, being duly sworn, says that he is

a deaf-mute child, residing in said town, and who was born day of 18 and that, in consequence of the want of education, the health, morals and comfort of said child may be endangered or not properly cared for; and the undersigned hereby makes application for the said child to be placed in the Central New York Institution for Deaf-Mutes, for support and education, pursuant to chapter 325 of the Laws of 1863, as amended by chapter 213 of the Laws of 1875.

Dated

18.

Signed,

Sworn to, etc.

CERTIFICATE.

To be Granted by Supervisor or Overseer of the Poor and sent to the institution.

I have this day selected

daughter) of

88.:

of the town of who was born on the

pupil in the Central New York years, from the

day of

Institution for Deaf-Mutes, for the term of
18, to the

then twelve years of age), to be educated and supported therein, during that period, at the expense of the county of

in conformity with the provisions of chapter 325, Laws of 1863, as amended by chapter 213 of the Laws of 1875. Dated 18

Of the town of

AS TO THE BLIND.

§ 107. All blind persons of suitable age and capacity for instruction, who are legal residents of the State, are entitled to the privileges of the New York State Institution for the Blind at Batavia, New York, without charge.

§ 1, chap. 744, Laws of 1867; 3 R. S. 1939.

Applications for admission are made to the board of trustees thereof, but require a certificate from the county judge, county clerk or the supervisor or town clerk of the town, or the mayor of the city where the applicant resides, setting forth that the applicant is a legal resident of the town, county and State claimed as his or her residence. Id., § 3, as amended by chap. 616, Laws of 1872.

The certificate in the preceding form can be adapted to these cases.

Provision for Clothing, etc.-When any blind person shall, upon proper application, be admitted into the institution, it shall be the duty of his or her parents, guardians or other friends, to