duty  of  said  commissioners  to  prosecute  for  such  pen-
alty in  every  instance  in  which  no  return  is  made,  or
such  delinquency  occurs.     (1  R.  8.  512,  §  53.)

Re-assessment  in  case  of  neglect. — Whenever  it  shall
appear  from  the  annual  return  of  any  overseer  of  high-
ways, made  in  pursuance  of  the  fifty-first  section  of
the  sixteenth  chapter  of  title  first  of  the  first  part  of
the  Revised  Statutes,  that  any  person  who  was  assessed
to  work  on  the  highways  (other  than  non-residents)
has  neglected  to  work  the  whole  number  of  days  to
him  assessed,  and  has  not  commuted  for,  or  otherwise
satisfied  such  deficiency,  then  it  shall  be  the  duty  of
the  commissioners  of  highways  to  re-assess  such  defi-
ciency to  the  person  so  delinquent,  at  thi^  next  assess-
ment of  work  for  highway  purposes,  and  to  add  to  it
his  annual  assessment.     (Laws  1832,  chap.  107,  §  2.)

Such  re-assessment  shall  not  exonerate  any  Overseer
of  highways  from  any  penalty  which  he  may  have  in-
curred under  the  sixteenth  section  of  the  last  aforesaid
chapter.     {Id.  §  3.)

9.     Rights  and  Liabilities  in  Pekformanoe  of

Laboe.
It  is  proper  in  this  connection  to  ascertain  the  rights
and  liabilities  of  the  highway  officers  in  repairing  and
performing  labor  on  highways.  What  rights  have
such  oflScers  in  improving  the  road  over  the  soil,  and
to  the  materials  within  the  limits  of  the  road  ?  The
general  rule  is  that  they  may  dig  the  soil  and  use  the
timber  and  other  materials  found  within  the  space  of
the  road  in  a  reasonable  manner  for  the  purpose  of
making  and  repairing  the  road  and  its  bridges.
