Summary

Mishnah — Seder Nezikin, Tractate SanhedrinChapter 1…

Laying of the hands by the elders and the breaking of the neck of the heifer - In a sin offering, for atonement of a public sin with an unknown sinner, the elders of the town where the sin occurred (for example if a murder were discovered but the murderer never found) lay their hands on the head of a heifer pouring the sin onto the animal, and then break its neck.
Source: Wikisource

Mishnah — Seder Nezikin, Tractate SanhedrinChapter 1…

Levirate nullification and nullification of youth betrothal, with three. Dedication (for the Temple) , with three. Fourth year produce or the second tithe with unknown value, with three. Payment for a vow with movable property, with three. Rabbi Yehuda says: one must be a priest. With immovable property, nine and a priest. With a man, we take it from this.
Source: Wikisource

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