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 44 of 96)
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AuDiTiij-Q OF Accounts. 397

2. BOAED OF COUNTY AUDITOES.

CotJNTY ChAKGES.

§ 411. Tlie Board of Supervisors.— All accounts
chargeable against a county are to be examined, settled and allowed by
the board, of supervisors, who direct the raising of such sums as may
be necessary to defray the same. Accounts for county charges of
every description shall be presented to the board of supervisors of
the county, to be audited by them.

2 K. S. 926, §4, subd. 2, 3; id. 979, S 4.

The following is the law :

PO"wers of tlie Board.— The board of supervisors of
each county in this State, shall have power at their annual meetings,
or at any other meetings,

2. To examine, settle and allow all accounts chargeable against such
county, and to direct the raising of such sums as may be necessary
to defray the same ;

3. To audit the accounts of town officers and other persons against
their respective towns; and to direct the raising of such sums as
may be necessary to defray the same.

§4, subds. 2 and 3, 2 B. S. 926 (m. p. 365).

Aceoimts for county charges of every description shall be pre-
sented to the board of supervisors of the county, to be audited by
them.

§4, 2R. S. 979 (m. p. 386).

To Levy Taxes to Pay the Same.— The moneys
necessary to defray the county charges of each county, shall be
levied on the taxable property in the several towns in such county,
in the manner prescribed in the thirteenth chaptfer of tliis act.
Id., § 5.

The " thirteenth chapter of this act " is the law pertaining to the assessment
and collection of taxes, etc., set forth in Chapter V. of this book.

May Cause Sums for " Conting^ent Expenses"

to be Raised in Advance. — And in order to enable their
respective county treasurers to pay such contingent expenses as may
become payable from time to time, the boards of supervisors of the
several counties shall annually cause such sum to be raised in ad-
vance, in their respective counties, as they shall deem necessary for
that purpose.

Id.,S5-



398 Supervisors' Manual.

§ 4T8. TO"Wn Chiarges.— With the exception of the ac-
counts of justices of the peace and constables for services in criminal
cases, cha/rgeMe to a town, which must be audited by the proper town
board, the board of supervisors seem to have concurrent jurisdiction
with the board of town auditors to audit town charges.

But if either board lias acted on a claim upon the merits, the other has no right
to review or reverse such decision.

People, ext rel. Onderdonk, v. Supervisors, 1 Hill, 195; Osterhoudt v. Eigney, 98N.
Y. 222.

§ 479. Principles and Practice. — The principles
and practice are the same for the county as the town board.
See ante, §§ 428-431.

§ 480. When Accounts to be Presented.

See ante, § 432.

The law in relation to presentation of accounts in the counties
named is set out in section 432. There are many local laws on this
subject. The county of Albany has so excellent a system on this
subject that it is set out in full at the end of this chapter.

§ 481. Items to be Stated and Verified.

See ante, % 433.

Account for Services. — All town and county officers,
and all other persons who may present to the board of supervisors
accounts for their services, to be audited and allowed, shall, before
any such account or claim shall be passed upon or allowed, exhibit a
just and true statement in writing of the nature of the service per-
formed by them.

2R. S. 978.

In all cases in which a specific compensation for any service is not
provided by law, the officer or person presenting an account therefor,
shall also exhibit in writing a just and true statement of the time
actually and necessarily devoted to the performance of such services.

2 R. S. 978.

§ 482. Accounts to be Numbered.— All accounts
presented in any year to the board of supervisors of any county,
shall be numbered, from number one upwards, in the order in which
they are presented, and a memorandum of the time of presenting
the same, of the names of the'persons in whose favor they shall be
made out, and by whom they shall be presented, shall be entered in
the minutes of the board to which they shall be presented ; and no



Auditing of Accounts. 399

such account after being so presented shall be withdrawn from the
custody of the board or its clerk for any purpose whatever, except
to be used as evidence upon a judicial trial or proceeding ; and in
such case it shall, after being so used, be forthwith returned to such
custody.

Laws of 1845, chap. 180, § 28; 1 B. S. 846, $ 28.

But informalities in an account may be amended and the account
withdrawn in order to correct them.

People, ex rel. Mason, v. Supervisors, 45 Hun, 62.

§ 483. Wbat are County Charges.

The following shall be deemed county charges (2 K. S. 978) :

1. The compensation of the members of the board of supervisors,
■of their clerk, and of the county treasurer ;

2. The fees of the district attorney, and all expenses necessarily
incurred by him in criminal cases arising within the county ; •

See note to subd. 9.

3. The accounts of the criers of the several courts within the
county, for their attendance in criminal cases ;

4. The compensation of sheriffs for the commitment and discharge
of prisoners on criminal process within their respective counties ;

See 67 N. Y. 330.
See note to subd. 9.

5. The compensation allowed by law to constables for attending
courts of record, and reasonable compensation to constables and
other officers, for executing process on persons charged with criminal
■offehses ; for services and expenses in conveying criminals to jail ;
for the service of subpoenas issued by any district attorney ; and for
other services in relation to criminal proceedings, for which no spe-
cific compensation is prescribed by law.

See note to subd. 9.

But not for issuing or serving any subpoena in any criminal case or proceeding
•on behalf of a defendant.
3 R. S. 2548.

6. The expenses necessarily incurred in the support of persons
charged with, or convicted of crimes, and committed therefor to the
several jails of the county ;

See 67 N. T. 330.

7. The sums required by law to be paid to prosecutors and wit-
nesses in criminal cases ;



400 Supervisors' M^lNUAl.

8. The accounts of the coroners of the county, for such services
as are not chargeable to the persons employing them ;

9. The moneys necessarily expended by any county officer in
executing the duties of his office, in cases in which no specitic com-
pensation for such services is provided by law ;

In Ulster county, no fees, comniitjsions or percentage are allowed
to the district attorney, county treasurer or superintendent of the poor
in addition to their salary, nor can there be allowed to the sheriff for
services and expenses in any year more than $6,000, nor to the
county clerk in any year for his services and expenses more than
$1,200.

Chap. 355, Laws of 1879, as amended by chap. 231, Laws of 1884.
See below "Moneys Necessarily Expended."

10. The accounts of the county clerks, for services and expenses
incurred under the sixth chapter of this act ;

, 11. All charges and accounts for services rendered by any justice
of the peace, under the laws for the relief and settlement of the
poor of such county, and for their services in the examination of
FELONS, not otherwise provided for by law ;

See note "A."

12. The sums necessarily expended in each county in the support
of county poor-houses, and of indigent persons whose support ie
chargeable to the county ;

13. The sums required to pay the bounties allowed by law for the
destruction of wolves and other noxious animals, and chargeable to
the county ;

14. The sums necessarily expended in repairing the court-houses
and jails of the respective counties ;

15. The contingent expenses necessarily incurred for the use and
benefit of a county ; and,

16. Every other sum directed by law to be raised for any county
purpose, under the direction of a board of supervisors.

2 R. S. 978, § 8.

Accounts of sheriffs for paying the fees of clerks of counties for
drawing grand juries, for attending and drawing grand juries, and
for summoning constables to attend courts, shall hereafter be pre-
sented to and audited by the boards of supervisors of the counties
respectively in which such service shall be rendered, and such accounts
shall not hereafter be chargeable to this State.

Laws of 1831, chap. 380, § 22.
See note to subd. 9, § 483, ante.



AuDiTiKG OF Accounts. 401

§ 484. Printing Calendar.— The supreme court, a su-
perior city court or a county court may, from time to time, by order,
require the clerk to cause to be printed for the use of the members
and officers thereof the necessary copies of the calendar of causes pre-
pared for a term of the court, or in the supreme court, for the circuit
court. But this section does not apply to the city and county of
New York.

Code of Civil Procedure, § 19.

The expense of printing the copies of the calendar for a term shall
be a charge upon the county in which the term is held ; and must be
audited, allowed and paid, by the board of supervisors thereof, in
like manner as other contingent county charges.

Id., § 20.

§ 485. Printing' Session LaTrs.— The expenses of
printing the session laws in two newspapers are county charges.
See the Law in full at § 632, post.

§ 486. Resolutions — Publislling' of— are a county
charge.

Laws of 1875, chap. 482, § 2.

§ 487. Terms of Court — Advertising— pursuant
to an order of a court, is not a county charge.

People, exrel. Cole, v. Supervisors, 39 Hun, 299.

§ 488. Audits — Publislling of, are a county

charge. — These must be published.

Laws of 1839, chap. 369 ; 2 R. S. 929.

Equalization proceedings must be published and are a county
charge.

Id.

§ 489. Election Notices and Official Canvass.

—Publishing the election notices and official canvass m not exceed
iiig two newspapers are a county charge, the compensation to be
fixed by the board.

Laws of 1875, chap. 482, S 7 .

The printing and posting of election notices by the town officers
are town charges.

See § 458.

Cornell University — Examination, etc., for.

A competitive examination, under the direction of the Department

of Public Instruction, shall be held at the county court-house in each
county of the State, upon the first Saturday of June in each year,
51



402 SuPEEVisoEs' Manual.

by the city superintendents and the school commissioners of the
county.

Subd. 1, § 9, chap. 585, Laws of 1865, as amended by chap. 291, Laws of 1887.

Notices of the time and place of the examinations shall be given
in all schools having pupils eligible thereto, prior to the first day of
January in each year, and shall be published once a week for three
weeks in at least two newspapers in each county immediately prior
to the holding of such examinations. The cost of publishing such
notices and the necessary expenses of such examination shall be a
charge upon each county respectively and shall be audited and paid
by the board of supervisors thereof.

Subd. 8, Id.

This examination is to select a State student for the free scholar
ships in the university.

Printings Judg-ment-Roll, etc., in Criminal
Ca<seS. — When judgment upon a conviction is rendered the clerk
must enter the same upon the minutes, stating briefly the offense for
which the conviction has been had ; and must, upon service upon him
of a notice of appeal, immediately annex together and file the follow-
ing papers, which constitute the judgment-roll.

1. A copy of the minutes of a challenge interposed by the defend-
ant to a grand juror, and the proceedings and decision thereon.

2. The indictment, and a copy of the minutes of the plea or de-
murrer.

3. A copy of the minutes of a challenge, which may have been in-
terposed to the panel of the trial jury, or to a juror who participated
in the verdict, and the proceedings and decision thereon.

4. A copy of the minutes of the trial.

5. A copy of the minutes of the judgment.

6. A copy of the minutes of any proceedings upon a motion either
for a new trial, or in arrest of judgment.

7. The bill of exceptions, if there be one.

8. When the judgment is of death the clerk, in addition to the
foregoing, must forthwith cause to be prepared and printed the num-
ber of copies of the stenographer's minutes and judgment-roll which
are required by the rules of the court of appeals, which shall form
the case and exceptions upon which the appeal shall be heard ; and
three copies shall also be furnished to the defendant's attorney, and
three to the district attorney, aud one to the governor of the State,
and the remainder distributed according to the rules of the court of
appeals. The expense of preparing and printing the minutes and



Auditing of Accounts. 403

judgment-roll shall be a county charge, payable out of the court fund
upon the certificate of the county clerk, approved by the county judge
of the county in which the conviction was had ; but in the city and
county of New York such expense shall be payable on the certificate
of the clerk of the court in which the conviction was had, approved
by the judge presiding at the trial.

Code Crim. Proc, § 485j as amended by chap. S79, Laws of 1889.

§ 490. Census. — The county and town clerks required to
perform duties in relation to the census shall be allowed a just and
reasonable compensation for their expenses and services, which shall
be audited by the supervisors of the county where such services are
performed, and shall be assessed, collected and paid as a part of the
contingent expenses of the county in which they reside.

Laws of 1865, chap. 84; 1 R. S. 267.

§491. Salaried County Oj£cers. — The salary of
county officers fixed by law or by the board of supervisors is a county
charge.

Laws of 1872, chap. 767 ; 2 R. S. 972, et seq.

As CO salary of district attorney ;

See Laws of 1352, chap. 304 ; 2 R. S. 971, post. District Attorney.

of assistant district attorney.

See post, "District Attorney."

Laws of 1872, chap. 587; 2 E. S. 971.

§492. Judgments. — Judgments against the county or

Bgainst county officers, in actions prosecuted by or against them in

their name of office, are county charges.

2 R. s. 978, § 6.
See notes, ante, § 458, Judgments, etc.

§ 493. Proceedings for Removal of County
Officers. — In all proceedings before the governor for the removal
of any county officer, upon charges preferred against him, all the
costs and expenses thereof, including taking and printing the testi-
mony, are county charges.

Laws of 1874, chap. 823; 3 E. S. 2865.

This includes a fair charge for counsel fee.

People, ex rel. Benner, v. Supervisors, 39 Hun, 442.
These are to be audited as any other claim is audited.

People, exrel. Benedict, v. Supervisors, 24 Hun, 413.
In bribery cases, the costs and expenses seem to be State charges.

Id. ; arts. 15 and 16, Const.



404 SuPEEvisoKs' Manual.

That the attorney-general had power to employ counsel t6 assist in conducting
such investigation.

39 Hun, 442, ante.

Where a justice of the peace, after being impeached before a county court, was
tried and acquitted, aud then presented a claim against the county for the ex-
penses of his defense, which the board of supervisors audited and allowed; held,
on motion for a mandamus to compel the treasurer to pay, that the board of
supervisors exceeded their jurisdiction in allowing the claim, and that the treas-
urer did right in withholding payment.

Even had the allowance by the board been authorized, and payment improperly
withheld, the remedy of the claimant was not by manda/mua, but by action
against the treasurer.

People T. Lawrence, 6 Hill, 244.

Discount on " County Order," not a County
Cliairg^e. — The relator was entitled to the payment, monthly, of
a per diem compensation of $2 per day for his services as janitor of
the armory of the city of Kingston. No provision having been
made by the board of supervisors for these payments, he discounted
his claims at a bank, paying therefor, in all, the sum of $42.50.

Held, that the discount allowed to the bank was not a county
charge, and that an application for a mcmdarrms to compel the
board of supervisors to allow the claims was properly denied.

People, enrtl., v. Supervisors, 48 Hun, 385.

§ 494. Default of Tax Collectors.— All losses which

may be sustained by the default of the collector of any town or
ward, shall be chargeable on such town or ward, and added by the
board of supervisors to the next year's taxes of such town.

2 E. S. 1049, § 5, tit. 5, chap. 13, part 1.

§ 495. Default of County Treasurer. — All losses

which may be sustained by the default of the county treasurer, in
the discharge of the duties relating to collection of taxes, are county
charges.

Id.
See 'post, "County Treasurer," Decisions herein.

§ 496. Support of the Poor.— In Warren, "Washington,
Saratoga and Genesee counties, the support of the poor, and all
costs and charges for attending the examination, conveyance, sup-
port and necessary expenses of paupers, are county charges.

8 H. S. 1857, § 28.

In counties acting under the Livingston county law, the expenses,
after removal, and the expense of the removal of, indigent persons
to the county house are county charges.

Id. 1871; Laws of 1845, chap. 384.



AtTDITIKS OF ACCOUKTS. 405

In those counties where all the poor are a town charge, the
expenses are town charges.

The poor removed from the county poor-house by reason of any pestilential, in-
fectious or contagious disease existing therein are to be maintained at the ex-
pense of the county while so removed.

Laws of 1885, chap. 270, § 6.

For Relief of Indigent Soldiers, Sailors, etc., see ante, § 473.
Seeposi, "Poor, Support of."

§ 497. Game and Fisll.— By Laws of 1888, chapter 577,
a certain number of " game and fish protectors " were to be appointed
by the board of commissioners of fisheries. It was the duty of each and
every " protector," and of every game constable, to seize, remove
and forthwith destroy any net, pound or other means or device for
taking or capturing fish, in or upon any of the waters of this State,
■or upon the shores of, or islands in, any waters of this State in vio-
lation of said law. The expense of such seizure, removal and destruc-
tion was made a county charge against the county in which the same
was seized, and to be paid on the certificate, " which shall be final,"
of such protector, which certificate " shall state the time and place of
such seizure and destruction, the names of the persons employed
therein, the time spent thereabout and the money advanced, if any,
and to whom, and shall be verified by the oath of such protector or
person as aforesaid making such seizure and destruction."

Laws of 1883, chap. 317, § 2.
See the law in full, §§ 610-613, post.

By Laws of 1879, chapter 534, it was the duty of game consta-
bles, after reliable information, to prosecute all violations of said act.

" Whenever any game constable shall fail to recover the penalty
in any such prosecution, the costs of suit incurred by him shall be
charged to and against the county, atid it shall be the duty of the
board of supervisors of the county to audit and all&w the same, as
other county charges are audited and allowed."

Laws of 1879, chap. 534, § 38.
See the law in full, §§ 610-613, post.

Where an action was begun by the State fish and game protector
under the act of 1885, chapter 557 (which was repealed by chapter
194 of 1886), but the complaint was dismissed on the ground of this
repeal, held, that costs were properly given defendant against the
county in which the action was brought, and this, whether the right
to costs arose under chapter 317, Laws 1883, or under chapter 534,
Laws 1879, as amended by chapter 531, Laws 1880.

People T. Alden, 28 N. T. W. Dig. 349; S. C, 112 N. T. 117.



406 Supervisors' Manual.

§ 498. Insuring- Building-s.— The public officers hav-
ing by law the care and custody of town, city, village or county
buildings are authorized to insure the same at the expense and for
the benefit of the town, village, city or county owning them.

Laws of 1847, chap. 294; 1 R. S. 859.

§ 499. Court Criers.— The county judge of each county
except Kings, from time to time, may appoint and at pleasure re-
move, a crier for the courts of record held in his county, who is en-
titled to a compensation fixed and to be paid as prescribed by law.

Code of Civil Procedure, § 91, as amended in 1883.

■ In some counties the office is abolished; in others it is a salaried office; in others
the crier receives $3 per day. No fixed rule for the compensation can be giyen.

§ 500. DaiHlSliges by Mobs. — Damages occasioned by
any mob or riot are a county charge, but are to be recovered by ac-
tion and not by audit.

Laws of 1855, chap. 428; 1 R. S. 860,
See post, "Mobs."

§ 501. Election Expenses. — The accounts of county
clerks for services performed and expenses incurred under the elec-
tion law (chapter 6, title 1, part 1) are to be audited, levied and paid
in like manner as other contingent county charges.

1 R. S. 401.

Convicts and Criminals, Removal of, by
Sberiff,

8 R. S. 2588, % 18.

Such convicts shall be removed by the sheriff of the county, pur-
suant to such order, and he shall be allowed the same compensation
therefor as is provided by law for the transportation of convicts to
the State prison, to be audited and paid as part of the contingent
expenses Of the county.

8 R. S. 2588, S 18.

The fees for removing juvenile delinquents to house of refuge,
and of lunatics to the insane asylum, are fixed by the board.

Laws of 1859, chap. 254; 8 R. S. 2584.

§ 502. Stenog-rapliers. — Stenographers' fees for copies of
testimony furnished in criminal cases to district attorneys and attor-
ney-general, and their expenses and mileage, are county charges.

Code Cir. Pro., §§ 86, 260.

§ 258. The justices of the supreme court, or a majority of them,
for each judicial district of the State, except the first and second.



Auditing of Accounts. 407

must appoint, and may at pleasure remove, a stenographer of the
supreme court in that district. The justices of the supreme court of
the third judicial district, or a majority of them; the justices of the
supreme court of the fifth judicial district, or a majority of them ;
the justices of the supreme court of the sixth judicial district, or a
majority of them, and the justices of the supreme court of the eighth
judicial district, or a majority of them, may, in their discretion, ap-
point and at pleasure remove two additional stenographers of the
supreme court for their respective districts ; and the justices of the
supreme court for the seventh judicial district, or a majority of them,
rnay, in their discretion, appoint and at pleasure remove two addi-
tional stenographers of the supreme court for such district; a7id the
justices of the supreme court of the fourth judicial district, or a
majority of them, may, in their discretion,, appoint and at pleasure
remove one additional stenographer of the supreme court for such
district. Each stenographer so appointed is entitled to a salary
fixed by law, to be paid as prescribed in the next section, and must
attend within the judicial district the terms of the circuit courts and
courts of oyer and terminer, and the special terms of the supreme
court where issues of fact are triable, as directed by the justices, or
a majority of the justices, of the- district for which he was appointed.
[Code Civ. Froc, § 258, as a.mended by Laws of 1888, chap. 500.]

The clerk of the county in which a term of a court specified
in the last section is held, must furnish the stenographer attending
the same with a certificate of the number of days the term has been
ii;i session. Upon the certificates so furnished, the supreme court, at
a special term thereof held within the judicial district, may, not
oftener than once in six months, by order, apportion to each county
in the district such a proportion of the stenographer's salary as the
number of days during which one or more terms were in session in
that county bears to the whole number of days during which the terms
were in session in that district since the last apportionment was made.
Upon the presentation of a certified copy of such an order, each county
treasurer must pay to the stenographer, from the court fund or the
fund from which jurors are paid, the sum so apportioned to liis county.



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 44 of 96)