George Crane Morehouse.

The supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe online

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Online LibraryGeorge Crane MorehouseThe supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe → online text (page 41 of 96)
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necessary temporary relief to such county paupers as might be within their sev-
eral jurisdictions, and thereby the town was deprived of its right of reimburse-
ment from the county for such expenses.

People, ex rel., v. Board Supervisors of St. LawreDce Co., 103 N. Y. 541.

1 Rev. St., N. Y., pp. 628, 639, §§ 58-63, provide that it shall be a misde-
meanor to remove or entice any poor person from any city or town, or county,
-without legal authority, to any other city, town or county, with intent to make
the latter chargeable with his support, and provide for the return of such pauper
to, and his support by, the other county or town for its expenses incurred in the
pauper's support, and in securing his return. Laws N. Y., 1885, chap. 546, ap-
plied the provisions of the above sections to "any pauper," who shall of his ac-
•cord come or stray from any city, town or county, not legally chargeable with
his support." Hdd, that this amendment did not give a right of action for the
support of a pauper by a county into which he had voluntarily removed, at a



368



Supervisors' Manual.



time when he was not a pauper, against the county from which he had so re-
moved.

Bellows V. Courter, 6 N. T. Sup. 73.

§ 453. Account of the Overseer of the Poor,
Under the Living'Ston County Poor LaTe.

Account of the overseer of the poor of the town of , of moneys received

and expended, together with the name, age, sex, native country, and cause of
pauperism of each poor person relieved or supported by them.



NAMES
OF PAUPERS.


1


Sex.


Place
of nativity.


Cause
of pauperism.


Date of order
for relief.


4^1




29
68
45

I
44

4


Female.
Male....
Male....
Female.
Female.
Male....


United States..

England

Ireland

Upper Canada..
United States..
United States..




January 1,1846...
December 3, 1846.
Januarys, 1847...
February 4, 1846..
February 7, 1847..
March 2, 1847....


$25 41
13 63

6 76
12 25
16 68

8 75


J. Fay

P. O'Eaflerty...
Mary Kelly. ...
Fanny Wright..
James Cook


Disease

Intemperance .
do. of parents.
Debauchery....
lUeglt. child...



Auditing of Accounts,



369



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370



SuPEEvisoEs' Manual.



§ 454. Account of Hi^h-way Commissioners.

— 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,

1. The labor assessed and performed in such town.

2. The sums received by such commissioners for fines and com-
mutations, and all other moneys received under this chapter or from
any source ; also itemized accounts of all moneys paid out during
the year, receipted in full by the respective parties to whom such
money was paid.

3. The improvements which have been made on the roads and
bridges in their town during the year immediately preceding such
report, and an account of the state of such roads and bridges ; and,

4. 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 will accomplish.

2 S. S. 1213, as amended by Laws of 1884, chap. 396.

See Form below.

ANNUAL ACCOUNT OP COMMISSIONER OF HIGHWAYS.

The undersigned, commissioner of highways of the town of Trenton, in the
county of Oneida, hereby renders to the board of auditors of said town his annual
account for the year en(fing February 1, 1886.

1. The highway labor assessed in said town for the year ending on the said first
day of February was seven hundred and ten days, and the highway labor per-
formed in said town during the said year was five hundred and eighty-nine days,
as appears by the account rendered us by the several overseers of highways in
said town-

2. The said commissioner has received during the said year the following sums
of money for fines and commutations, under the statute relative to highways, to-
wit:



Date.



From whom received.



On what account.



Amount.



Auditing of Accounts.



371



He has also received from other sources under said statute, or from any other
source, as follows:



Date.



From whom received. On what account.



Amount.



3. The following is an itemized account of all moneys paid out during the year,
receipted in full by the respective parties to whom such money was paid, which
said receipts are herewith presented.



Dace.



To whom paid.



On what account. No. of voucher. Amount.



4. The improvements which have been made on the roads and bridges in said
town during the said year are as follows: (specify improvements.) And the roads
and bridges in said town are (give state of tliem and specify whether they are m
good repair or otherwise). , ^i j j

5. The following improvements are necessary to be made on the roads ana
bridges in said town, to-wi^: (specify necessary improvements.) , , ,

6. The probable expense of making such improvements, beyond what the labor
assessed in this year will accomplish, is by me estimated at $1,000.

(Signed), JEROME B. WATKINS,

Highway Commibsionbr.

Dated , 1885.

See § 458; and "Defective Bridges," post.

§ 455. Auditors to State Account.— The said board
of town auditors shall make a statement of such accounts, and
append thereto a certificate, to be signed by a majority of the board,
showing the state of the accounts of the said highway commissioners
and other officers at the date ©f the certificate; which statement and
certificate shall be filed with the town clerk of the town, and be by
him produced at the next annual town meeting, and publicly read.

Laws of 1863, chap. 172, g 3; 1 B. S. 836.



373 SuPERVisoES' Manual.

FORM OF STATEMENT.
ONEIDA COUNTY, ) .

Town op . ) "

We, the undersigned, composing the hoard of town auditors of said town, do
hereby certify that we have this day examined and audited the accounts and
vouchers of the town officers who have received or disbursed any moneys belong-
ing to said town during the year last past, and that the state of the accounts of
said officers is as follows:

1. Supervisor — a Statement of the Account op Supervisor.

' Disburse- Amount

NAME OF FUND. Receipts. ments. on hand.

Poor fund $600 00 $500 00 $100 00

Dogfund 100 00 90 00 10 00

School moneys 1,000 00 1,000 00 ...

Local school fund 505 00 5 00 500 00

Total $2,205 00 $1,595 00 $610 00

{And so on with each officer.)

(Signed) A. B.,

Supervisor.

CD.,

Town Clerk.

E. F.,

G. H.,

J. K.,

Justices of the Peace.

§ 456. Second. Oq the Thursday preceding the annual
meeting of the board of supervisors.

On this day the board of town auditors meet for the purpose of
auditing and allowing the accounts of all charges and claims payable
by their town.

No notice thereof is necessary to be posted. It wonld be well to
post some public notice so that claims may be presented properly.

§ 457. TOTm Charges. — The following shall be deemed
town charges :

1. The compensation of town officers for services rendered for
their respective towns ;

But no town officer shall be allowed any per diem compensation for services,
unless ei^essly provided hy law.

Laws of 1815, chap. 180, § 23.

2. The contingent expenses necessarily incurred for the use and
benefit of the town ;

3. The moneys authorized to be raised by the vote of a town
meetmg, for any town purpose ; and,

4. Every sum directed by law to be raised for any town purpose ;

1 B. S. 841.



Auditing of Accounts. 373

The accounts of the members of the board of town auditors for
services are town charges and audited by the town board ;

So are

The accounts of the assessors ;

The per diem allowance of overseers of the poor in performing
their duties ;

The charges of highway commissioners for their services ;
The claims of inspectors of election for services ;
The railroad commissioners' services ;

Laws of 1869, chap. W, § 3.

The excise commissioners' compensation except in counties where
all the poor are a county charge ;

Laws of 1874, chap. 444.

The expenses of school books for indigent pupils ;

Laws of 18T4, chap. 421, § 6.

The pay of town officers acting at election, printing and posting
notices of election are town charges ;

' Chap. 130, Laws 1842, title 3, § 78.

All expenses of the board of health incurred in the execution and
performance of the duties imposed by chapter 270, Laws of 1885 ;

See Laws of 1885, chap. 270, § 5; ante, § 163.

But tlie taxable property of an incorporated village which comprises parts of sev-
eral towns or less than a whole town, while maintaining its own board of health,
is not subject to taxation for maintaining any town board or boards of health, or
for any expenditures by such town boards.
Id., §7.

Insuring town buildings a town charge.

Laws of 1847, chap. 294.
See, also, §§ 458-473.

§ 458. Certain Expenses, Judgments, etc..

Employing Counsel. — Legal services in relation to matters
connected with the control and management of highways or counsel
employed by the supervisor or other town officers in matters relating
to the duties of their office are town charges.

DuntZT. Duntz, 44 Barb. 459.

Certain charges, disbursements and fees (under chap. 403, Laws
of 1887), in relation to peach and other trees diseased are town
charges.

See the law in full, § 167, ante.

For charges in relation to Fires, Forest Preserve.

See § 134, ante.



374 SuPERTisoEs' Manual.

Va>CCilia<tioil. — Chapter 438, Laws of 1860, provides that
children not vaccinated may be excluded from public schools, that the
trustees of schools or local school boards may provide for the vac-
cination of children whose parents, by reason of poverty, exempt
them from taxation therefor in the school district. The trustees or
local school board are to post notices of their determination to en-
force the law, and may appoint some competent physician to ascer-
tain the number of school children, of school age, who are not vac-
cinated, and to furnish a list thereof. The physician is to provide
good and reliable vaccine virus, to give certificates of vaccination
when required.

The necessary expenses incurred under the act shall be included
and collected in the annual tax bill of the district, town, village, or
city, as may be proper, according to law.

§§ 1-4, chap. 438, Laws of 1860.

Books for Entering' Chattel Mortg-ag-es —

The expense for purchasing proper books, for entering chattel
mortgages, or instruments intended to operate as chattel mortgages,
is a town charge.

§ 1, chap. 69, Laws of 1849.

Jury List for Justices of the Peace.— The town
clerk is required to furnish each justice of the peace in his town with
a certified copy of the fist of trial jurors, selected in bis town, and
filed with him, for which he is entitled to a fee of $1 for each list.
It seems to be a town charge.

Code Civ. Proc, § 2990, as amended by chap. 505, Laws of 1889.

In Relation to Dog-s, see §§ 102-4.

Judgments. First. In all suits or proceedings prosecuted
by or against towns, by or against town officers in their name of
office, costs shall be recoverable as in the like cases between indi-
viduals. Judgments recovered against a tovm or against town offi-
cers in actions prosecuted by or against them in their name of office,
shall be a town cha/rge, and, when levied and collected, shall be paid
to tbe person to whom the same shall have been adjudged.

1 R. S. 841, i8(m. p. 857-8).

Second. Supervisor to Pay Judgment,When.

— If tbe supervisor of a ^ywn, against whom any judgment shall
have been rendered, which shall not be suspended by writ of error
or otherwise, have sufficient moneys in his hands belonging to his



A'DDiTisTG OF Accounts. 375

town, not specially appropriated, he shall be bound to pay the amount
of such judgment and the interest thereon, upon the production of
a certified copy of the docket thereof, or of the record, if required ;
and for a failure so to do he shall be personally responsible to the
party in whose favor such judgment was obtained.

3E. S. 2403, §105.

Tbird. If the recovery be had against a town in its own name
the supervisor thereof shall in like manner and upon like evidence
pay the amount thereof, with interest, out of any moneys in his
ha,nd8 belonging to such town, not specially appropriated; and for a
failure to do so he shall be personally responsible for such amount
to the party in whose favor such judgment was obtained.

Id., § 106.

A certified copy of the docket of the judgment or of the record,
if required, is " the evidence " thereof.

Judgements against Counties, etc.— Judgments re-
covered against counties, or against county officers, in actions prose-
cuted by or against them in their name of office, shall be county
charges, and when levied and collected shall be paid to the person
to whom the same shall have been adjudged.

1 R. S. 384, § 6 ; 2 R. S. (Tth ed.) 978.

Judgment to be Laid Before Board of Super-
visors. — If judgment be rendered for any debt, damages or
costs against the board of supervisors of a county, against the county
superintendents of the poor of any county, against any town or the
supervisor thereof, or the overseers of the poor thereof, on account
of the liability of such county or town, and such judgment be not
suspended by writ of error or otherwise, or be not paid and satis-
fied before the next annual meeting of the board of supervisors of
the county, a certified copy of the docket of such judgment, or the
record thereof, if required by such board, shall be laid before the
board of supervisors of the county at some annual meeting thereof.

3K. S. 2403, §102.

Judgment to be Collected as Taxes Are.—

The board of supervisors shall add the amount of such judgment,
together with interest thereon, from the time of recovery to the first
Monday in February then next, and also the expenses of the certified
copy of the docket or record of the judgment mentioned in the pre.
ceding section, to the tax to be laid upon the county or town against



376 Supervisors' Manual.

which, or against the officers of which, such recovery shall have
been had ; which sums shall be assessed, levied and collected as other
contingent charges of such town or county, and shall be paid by the
county treasurer to the person recovering such judgment.

Id., § 103.

Board of Supervisors Required to Levy
Tax to Pay Judgment. — If a final judgment for a sum
of money, or directing the payment of money, shall have been, or
shall hereafter be recovered against any county, town, city or incor-
porated village within this State, and the same remains, or shall
hereafter remain unpaid, and the execution thereof is not, or shall
not be stayed as required by law, or if so stayed, the stay has ex-
pired, or shall hereafter expire, it shall be the duty of the board of
supervisors, if the judgment is or shall be recovered against a county
or town * * * and the said board of supervisors * * *
is hereby empowered to assess, levy and cause to be collected at the
same time and in like manner as other moneys for the necessary ex-
penses of the county or town, * * * as the case may be, are
then next thereafter to be assessed, levied and collected, and in ad-
dition to the moneys now authorized by law to be assessed, levied
and collected for that purpose, a sum of money sufficient to pay the
said judgment with the interest thereupon, and the fees and expenses
chargeable by law upon the execution, if any, issued to collect the
same. The moneys so assessed and levied as soon as collected and
paid to the proper receiving and disbursing officer or officers, or so
much thereof as may be necessary, shall, from time to time, be paid
by him or them to the judgment creditor, administrator or assignee,
or other person entitled to receive the same by reason of the said
judgment, without any deduction for his or their fees or commissions.

Laws of 1880, chap. 554, S 1; 1 B. S. 870.

liimitation as to Amount shall not Apply to
Moneys to be Raised Under tliis Act.— No restric-
tion or limitation imposed by law, as to the sum to be raised in any
year in any city or village, shall apply to the moneys to be raised
for the purposes specified in the last preceding section ; but the said
moneys shall be raised in addition to any sum so restricted or limited.

Id., §2.

Section 3 is a special provision as to New York city.



Auditing of Accounts. 377

FoUPth. Costs, etc. — In an action or special proceeding,
brought in the name of the people of the State, to recover money
or property, or to establish a right or claim, for the benefit of a
county, city, town or village, costs shall not be awarded against the
people ; but, where they are awarded to the defendant, they must
be awarded against the body for whose benefit the action or special
proceeding was brought.

Code Civ. Proc, § 3243.

Costs cannot be awarded to the plaintiff in an action against a
school officer or supervisor, on account of an act performed by him, by
virtue of, or under color of his office ; or on account of a refusal or
an omission to perform a dwtj enjoined upon him by law, where his
act or refusal or omission might have been the subject of an appeal
to the State superintendent of public instruction, and where it is
certified that it appeared upon the trial that the defendant acted in
good faith. But this section does not apply to an action for a pen-
alty, or to an action or a special proceeding to enforce a decision of
the superintendent.

Id., §3244.

, Against Officer to be Allo-wed on Account-
ing. — An execution cannot be issued iipon a judgment for a sum
of money, rendered against an officer in an action or special proceed-
ing, brought by or against him, in his official capacity, pursuant to
tins article ; except where it is rendered against the trustee or trus-
tees of a school district, or the commissioner or commissioners of
highways of a town. In either of those cases, an execution may be
issued against and be collected out of the property of the officer, and
the sum collected must be allowed to him, in the settlement of his
official accounts, except as otherwise specially prescribed by law.

Id.,§ 1931.

Decisions under the above.

The provision of the statute, making judgments by or against town officers, in
actions prosecuted against them in their names of office, a town charge, refers
only to actions brought by or against them upon contracts authorized by statute.
People V. Supervisors of Ulster Co., 93 N. T. 397.

In order, therefore, to make a judgment against commissioners of highways a
town charge, it must have been recovered upon the liability incurred by them,
acting within the scope of their authority, and in such case the alcdm must be pre-
sented, passed upon and audited by the board of town auditors.
Id.

In proceedings to compel defendant, by mandamus, tq levy and assess upon the
town of K., or upon territory formerly included in that town, the amount of a
judgment held by plaintifEs against the commissioners of highways of the town,
the only proof was the judgment-roll, by which it appeared that the cause of
action arose out of a contract for the repair of the highways of the town, held,
that to entitle relator to maintain the proceedings, it was essential for them to
show a valid judgment against the town, or such a judgment against the commis-
sioners as precluded it from disputing its validity; that no such judgment was
established; and that an order granting a mandamus was error.
Id.

48



378 SiTPERvisoEs' Manual.

A judgment against the commissioners of highways of a town, upon a contract
for the repair of a highway , does not necessarily establish any liability on the part
of the town.

The commissioners have no general authority to bind the town by their con-
tracts, and no corporate duty is imposed upon it, in respect to the care of high-
ways. The burdens assumed by it are voluntary, and the assumption must precede
any authorized action on the part of the commissioners, save in the exceptional
cases prescribed by statute. (Laws of 1858, chap. 103, g 1, as amended by Laws
of 1865, chap. 442.)

People, exrel. Everett, et al. r. Board of Supervisors, 93 N. Y. 397.

The provision of the statute making judgments by or against town officers, in
actions prosecuted against them in their name of office, a town charge,refers only
to actions brought by or against them upon contracts authorized by statute.

In order, therefore, to make, a judgment against commissioners of highways a
town charge, it must have been recovered upon a liability incurred by them act-
ing within the scope of their authority, and in such case the claim therefor must
be presented, passed upon and audited by the board of town auditors.

In proceedings to compel defendant, by mandamus, to levy and assess upon the
town of K., or upon territory formerly included in that town, the amount of a
judgment held by plaintiffs against the commissioners of highways of the town,
the only proof was the judgment-roll, by which it appeared that the cause of ac-
tion arose out of a contract for the repair of the highways of the town. Held,
that to entitle relators to maintain the proceedings, it was essential for them to
show a valid judgment against the town, or such a judgment against its commis-
sioners as precluded it from disputing its validity; that no such judgment was
established; and that an order granting the application for the writ was error.

People, ex rel. Everett et al., v. Board of Supervisors, 93 N. Y. 398.

Commissioners of highways have no power to contract a debt against the town,
by borrowing money for the repair of roads and bridges.

The remedy of the judgment creditor, if the board refuse to audit and allow
his judgment, is an application for a mandamus, not an action against the county,
or the board.

Boyce T. Board of Supervisors, 20 Barb. 294.

When a judgment has been rendered by « court having jurisdiction of the par-
ties and subject-matter, against a town or an officer, which is a town charge as
prescribed by law, the auditing and allowing of the amount and interest is a
mere ministerial act, not involving the exercise of judicial discretion.

Lower v. tTuited States, 1 Otto, S36, cited in 24 Hun, 421, whicti see; Allaben v.
Supervisors, 12 How. 50; Newman v. Supervisors, 45 N. r. 676.

On a judgment confessed by an officer, it was held that the board are not con-
cluded by the judgment; they have the right to go behind it and inquire whether
the whole or any part of the cause of action is a county charge.

Gere v. Supervisors, 7 How. 255.

This provision of the above statute, so far as it declares judgments "against
town officers, in actions prosecuted by or against them in their name of office,
shall be a town charge," includes merely cases against a town officer where an act
complained of was done by him in his official capacity; it does not include a case
where an officer is sued and judgment obtained against him for damages resulting
from a neglect of duty on his part.

People v. Town Auditors of Little Valley, 75 N. Y. 316.

Held, that a judgment against a commissioner of highways, for damages result-
ing from a neglect of his duty to repair a highway, was not a town charge, and
that a mandamus could not be granted to compel the board of town auditors to
audit it as such.

Id.



Auditing of Accounts. 379

Neither an o»er«eer of highways nor a commissioner ot Mghways under whose
directions he acts, are agents of the tovm, and the ] atter is not chargeable for their



Online LibraryGeorge Crane MorehouseThe supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe → online text (page 41 of 96)