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 48 of 96)
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Auditing of Accounts. 439

issue a subpcena to compel the attendance of any person before him,
and any person refusing to obey the same after due service thereof,
and the payment of the fees prescribed by law to be paid to wit-
nesses in the supreme court, shall be punished by the supreme court,
upon proof of his refusal and failure to obey such subpoena, as for a
contempt and in the same manner as if guilty of a like refusal or
failure to obey a subpoena issued out of the said supreme court.
The party contesting such matter may then and there, at such time
and place as the county treasurer shall fix, of which the said contest-
ant shall have reasonable notice, examine the said officer or claimant
and any other person who shall appear to testify, and all such testi-
mony shall be reduced to writing, and be subscribed by the claimant
or other person giving the same, and be filed by the county treas-
urer in his office, and shall be and constitute a record thereof. Any
false statements as to a material fact made by such claimant or other
person on such examination shall constitute the oflEense of perjury
and be punishable as such. The county treasurer, after hearing the
objections so made, may authorize the work to be done or the ma-
terials to be furnished, or may pay for the same, in case the expense
thereof shall not exceed $25, if it is lawful and just so to do.

Id., §7.

Parties Not Paid to Present Claim to Board.

— Any party or parties furnishing any materials or doing any work
under the aforesaid provisions of this act, and not paid by the county
treasurer as above provided, may present to the board of supervisors
in the form and manner, and with the verification now required by
law, a verified claim therefor, and attach 'thereto a copy of the de-
tailed statement so made as aforesaid in respect thereto, together
with the order of the county treasurer accepting his or tlieir proposal
therefor, and the certificate above provided to be given by the officer
or the person having charge or custody of the building or place
where, or in respect to which, such materials were furnished or work
was done, and upon the presentation of such papers, but not other-
wise, the said claim shall be audited in the manner now provided by
law by said board, and allowed at the price specified in such memo-
randum of the county treasurer, unless it shall appear that the work
has not been done or the materials or supplies have not been fur-
nished, and that the certificate to that eflEect accompanying such claim
is false. All payments exceeding $25 in amount, hereafter made
by the county treasurer of Albany county, shall be made by a check
upon some bank in which county money is deposited, which check
snail be made payable to the order of the person or corporation en-
titled to the money.
Id , § 8.

Expense Limited. — ^^o expense exceeding $200 in amount
shall be incurred during any one period of six months, from January
1 or July 1, in any year, for any one alteration or repair, or for



440 SuPEBVisoEs' Manual.

alterations or repairs of tlie same character to or in connection with
any one building, or except for fuel, for any materials, furniture or
supplies of the same general character or class to or in connection
with the use of any one building, unless it shall have been previ-
ously authorized by a resolution of the board of supervisors, but
when so authorized, it shall be incurred only in the manner above
specified, and not otherwise.
Id., § 9.

Bills for Stationery, etc.— Whenever any stationery
or printing of any kind, including blank forms used in the surro-
gate's and district attorney's oflBces (except the publication of notices
in any newspaper, the journal of the board of supervisors or bills
presented to that body, and the books of record and account kept in
any public office) shall be required by any public officer in the county
of Albany, and ^re and constitute a proper and legal charge against
the county of Albany, he shall incur, upon his own responsibility,
such reasonable expenses in the premises as may be proper, and
shall, at the annual meeting of the board of supervisors, present to
said board, in the form and manner now provided by law for the
presentation of claims against said county, a bill in the name of such
officer, which shall be acted upon by the board of supervisors as in
the case of other county claims, and any expenses so incurred shall
not be paid for otherwise than as in this section provided for. The
text-books, books of reference and volumes of reports required for
the court library in Albany county shall be obtained under a requi-
sition signed by the coupty judge and district attorney of Albany
county, and the order of the county treasurer made under the pro-
visions of this act shall be paid for as above provided in this act,
upon the certificate of the county clerk that the same have been de-
livered to him and have been by him deposited in said library.

Id., § 10.

Salaries. — The salaries of the members of the board of super-
visors of Albany county shall be paid one-half thereof on December
1 in each year, and the other half at the time of the final adjourn-
ment sine die every fall session of said board, and not prior to such
times.

Id., §11.

When Not to Apply. — The provisions of this act shall not
apply to the penitentiary or alms-house, or to the city hall, in the
city t)f Albany, or to the care, repairs, alterations or management
thereof.

Id., §12.

Montgomery County.— Box to be Provided.

— The supervisors of the county of Montgomery, by their clerk,



AtTDITIKG OF ACOOTJM'TS. 441

shall provide a box with a suitable inscription thereon, and with an
opening in the top, to be kept in the office of the clerk of said county,
and iu nis charge, under lock and key, in which shall be deposited,
by said clerk, all accounts and claims against said county ; and it
shall be the duty of said clerk to receive said accounts and claims,
and to indorse thereon the name of the claimant, the amount of the
claim, and the time of depositing the same, and his signature, and to
deposit the same in said box ; and on the morning of the second
day of the annual meeting of the board of supervisors of said
county, the clerk of said board shall take from said box, before the
transaction of any other business, all bills and accounts against said
county, which he shall then file and number, according to the pro-
vision of the third section of this act, from one upwards, as having
been deposited with him on that day ; and it shall not be lawful for
the said board of supervisors, in any one year, to audit, as against
said county, any other bill or account than such as shall be found by
the clerk of said board, in said box, on the morning of said second
day of said annual meeting of that year, except bills for service of
the supervisors and clerks.

Laws of 1859, chap. 390, § 1 .

Notice to be Published.— The clerk of the board of
supervisors shall annually give notice in all the newspapers pub-
lished in the county of Montgomery, of the time of holding the an-
nual meeting of said board in each year, to be inserted in said papers
at least once in each week, for four weeks previous to such meeting,
and requiring all persons having bills or accounts against said county
to deposit the same with the county clerk, duly verified, on or be-
fore the first day of the next annual meeting of said board, and in
default thereof, that such bill or account will not be audited by said
annual meeting.
Id., § 2.

Bills to be Audited. — No bill or account against said
county, exceeding $25 in amount, shall be audited by said board of
supervisors, excepting by an affirmative vote of a majority of all the
supervisors elected for said county. The question on the allowance
shall be taken* ayes and noes, and. the names of the members vot-
ing for or against the allowance of each claim shall be recorded in
the minutes of the clerk ; and all bills and accounts presented in
the name or for the benelit of any one person for audit in any one
year, shall be attached together and be numbered, and be deemed
one bill or account for the purposes specified in this section.

Id., § 8.

Audited Account, bow Indorsed.— It shall be
the duty of the clerk of said board of supervisors to indorse on every
bill or account, audited as aforesaid, the word " audited," the number

*So in original.

56



442 SuPEKVisoEs' Manual.

of the bill, the amount for which the same was audited, and the
date of the audit, which indorsement shall be signed by the chair-
man and the clerk of the said board of supervisors.
Id, i i.

Audited Account to be Delivered to County
Tl*eaiSUI*ei:*« — it shall be the duty of the clerk of the said board
of supervisors hereafter to number each county check issued by him
on the county treasurer of said county, with the same number, and to
be for the same amount, and to the same person, as the bill or ac-
count audited was for which said check was issued, and to deliver
over to said county treasurer, immediately upon the adjournment of
said board of supervisors, all bills and accounts audited by said board,
and to take a receipt from the said treasurer, of all the said bills
and accounts so delivered over to him, stating the number and
amount of each bill or account, and the name of the person in whose
favor such biU or account was made out and audited, and shall de-
liver said receipt, immediately thereafter, to the coimty clerk of
Montgomery county, whose duty it shall be forthwith to record said
receipt in a book to be provided and kept in his office for that pur-
pose, and the said clerk of the board of supervisors shall not be au-
thorized to issue any check till after the adjournment of the said
board.

Id, §5.

Duty of County Treasurer.— It shall be the duty of
said county treasurer to tile and keep all bills and accounts delivered
as aforesaid to him, by the clerk of the said board of supervisors ;
and no such bill or account, after being delivered over to the county
treasurer as aforesaid, shall be withdrawn from the custody of said
treasurer for any purpose whatever, except to be used as evidence
upon a judicial trial or proceeding, and in such case it shall, after
being used, be forthwith returned to the custody of said treasurer ;
but it shall be the duty of the county treasurer to furnish any per-
son or persons desiring it with a certified copy of aU or any the bills
or accounts on file in his office, upon said person or persons paying
to said treasurer for the same, the same fees per folio as is now al-
lowed by law to the coxmty clerk of Montgomery county for a cer-
tified copy of a deed or record.

Id,S 6.

County Treasurer not to Pay Certain Bills.—

The county treasurer shall not be authorized to pay any county
check issued as aforesaid, by the clerk of the said board of super-
visors, unless the bill or account for which said check was issued be
on file in his office, and corresponding in name, number and amount
with that of the check.
Id, i 7.



AUDITIKG OF ACCOUUTS. 443

Classification of Claims.— The clerk of the board of
supervisors of said county shall, in preparing the proceedings of
said board for publication, classify the claims and accounts audited
by said board, by towns, showing the town from which said claim
or account was presented, and the amount and general nature of
said account or claim, as presented, and also to foot up and give the
amount of the claims and accounts audited from each town, and the
aggregate of all the claims and accounts audited by said board
against the county.
Id., s 8.

Neg'lect of Duty, Misdemeanor.— Any of the offi-
cers herein named who shall neglect any of the duties required of
him by this act shall be guilty of a misdemeanor, and on conviction
thereof he shall be punished by a fine not exceeding $500, or im-
prisonment in the county jail not exceeding six months, or by both
such fine and imprisonment.
Id., § 9.

Repeal.— So much of all acts and parts of acts as are incon-
sistent with the provisions of this act are hereby repealed, so far as
they relate to the county of Montgomery.

Id., § 10.

KENSSELAER COUNTY.

The board of supervisors of Rensselaer county shall meet yearly
for organization, on the third Tuesday of Marcn, and elect a chair-
man and a clerk. The board shall also, yearly, between the general
election and the 15th day of December following, have a fall ses-
sion, for examining and auditing accounts against the county, and
transacting other business.

Laws of 1884, chap. 163, § 1.

Notice to Claimants. — The clerk of the board shall
cause to be published weeijly during each October, in a newspaper
published in Troy, a notice that accounts against the county, to be
audited by the board of supervisors of Rensselaer county, at the
next fall session thereof, must be left at the office of the county
treasurer of said county, before the first day of November then
next, and with each notice shall be published the third section of
this act.

Id., §2.

Accounts, hew Made Out. — Every account against the
county shall be made out to the original creditor ; shall give details
of dates and items ; if for work or materials, shall state by whom
the same were ordered, and if the order be written, it or a copy
shall be attached; if for supplies to any officer, his receipt for
same shall be attached ; if for advertising, there shall be annexed a
copy of the advertisement, with proof of its publication ; if under a



444 SuPEKVisoEs' Mawual.

contract, it shall briefly refer thereto ; and if by an officer for fees,
services or expenses, like items shall be consecutive. And every
such account shall be verified by such creditor, if living, or if de-
ceased, by the owner, to the effect that each item thereof is correct
and true, and that no part thereof, except as therein stated, has been
paid.

Id., § 3.

Duty of Clerk as to Such Accounts.— The clerk,

on the expiration of his notice, shall take charge of the accounts
presented, aud number them consecutively, and enter -in an alpha-
betical book prepared therefor, the number of each account, the
creditor's name, its amount and its general subject; and at the close
of the next fall session, he shall insert opposite to each account the
amount thereof audited.

Id., § i.

Copies to be Printed. — The clerk shall also cause to be
printed, at fair job rates for such work, two hundred copies of snch
accounts in unbound book form, and fifty copies on writing-paper
slips ; and at the opening of the fall session of the board, he shall dis-
tribute tli^'ee of such books to each supervisor, and retain twenty copies
for the iise of future boards, and the remaining books and said slips
shall b6 for use and distribution by the board ; but any tax payer
may have one remaining book by paying $5 therefor to the county
treasurer. In such printed copies of accounts, verifications may be
omitted, and such copies shall not include accounts of coroner's ju-
rors, but instead a schedule thereof, stating each juror's name, date
of inquest, name of its subject and amount of account.

Id.,§ 5.

Accounts Not to be Audited, When.— No account
shall be audited by the board, or acted upon by any committee
thereof, unless such account shall have been made out, verified and
presented as hereinbefore required ; and it shall also appear, by the
journal of the board, that a printed copy thereof (except it be a
coroner's juror's account) was distributed at a meeting of the board,
to each attending supervisor, at least five days before. Nor shall
any audit be paid until fifteen days after the fact thereof shall have
appeared in the published daily journal of the board. But in case
of pubhc emergency therefor, an account not so presented may be
audited by unanimous vote, taken by yeas and nays, entered in the
journal, provided such vote be ordered taken at such meeting by
resolution passed at least two days before.
Id., §6.

Amount Disallcwed, hoTv Indicated. — Upon

any account audited by the board, the amount disallowed of any
item shall be indicated opposite thereto.
Id., ST.



Auditing of Accounts. 445

Amount AUo-wed to be Indorsed.— After an ac-
count shall have been audited fifteen days, the clerk shall indorse
thereon its amount as presented, the amount disallowed and the
amount thereof audited, and sign the same and deliver the account,
with its accompanying vouchers, to the county treasurer, who shall
keep the same as a public record.

Id., §8.

Printed Slips Copy for Claimant.— A.fter such

audited account shall have been delivered to the county treasurer,
the clerk shall, on request of the payee thereof, deliver to him a
printed slip copy thereof, with minutes thereon of any disallowances,
and attach thereto a certificate of the amount thereof audited, and
to whom ; and on payment thereof by the county treasurer, such
certificate and slip shall be delivered to him with a receipt for such
payment, and by him attached to the original account.

Id., 9.

Orders to be in Writing.— All orders hereafter made,
whose execution shall be a county charge, shall be in writing, and
truly dated, and in default of such an order given in advance of any
thing being done under it, and by a person authorized to give the
same, no account for executing it shall be audited. A false dating
of any such order shall be a misdemeanor.

Id., §10.

Act Does Not Apply to Salaries.— This act shall
not apply to the salary of any officer of said county ; but the board
of supervisors may cause the salary of any such officer, payable by
the county, to be paid in quarterly payments by the county treas-
urer. Nor shall this act affect any existing contract ; nor shall sec-
tions 4, 5 and 6 of this act apply to accounts of supervisors for their
salaries or mileage, or of inspectors of election or poll clerks.
Id., §11.

List of Audits to be Furnisbed County Treas-
urer. — The clerk, at the close of the fall session of the board,
shall furnish to the county treasurer a list of audits to coroner's
jurors, and he shall enter them in a book kept by him therefor, and
such jurors on being paid shall receipt therefor on such book.

Id., §12.

Repeal. — All acts and parts of acts inconsiscent with or re-
pugnant to this act are hereby repealed, so far as the same relate to
Eensselaer county.

Id., 13.

SAEATOGA COUNTY.

The supervisors of the county of Saratoga, by their clerk, shall
provide a box with a suitable inscription thereon, and with lock and



446 Supervisors' Manual.

key and an opening in the top, to be kept in the office of the clerk
of said coiinty, in which shall be deposited all bills and accounts
against said county, and on the morning of the second day of the
annual meeting of the board of supervisors of said county, the clerk
of said board shall take from the said box all bills against said county,
which he shall file as having been deposited with him on that day ;
and it shall not be lawful for the said board of supervisors in any
year, to audit as against said county any other bill than such as shall
be found in said box on the morning of the said second day of said
annual meeting of that year, except bills for the services of the su-
pervisors and clerks.

Laws of 1855, chap. 190, § 1.

Notice to be Published.— The clerk of the board of
supervisors of said county shall annually give notice in at least four
of the pubUc newspapers pubhshed in said county, of the time of
holding the annual meeting of the board of supervisors, to be in-
serted in said papers for once in each week for four weeks previous
to such meeting, requiring all persons having bills against said
county to deposit the same in the said box on or before the then first
day of the next annual meeting of said board, and in default there-
of, that such bills will not be audited at said annual meeting.

Id., §2.



CHAPTER IX.

1. THE POWERS AND DUTIES OP COUNTIES AS BODIES CORPORATE.

2. THE BOARD OP SUPERVISORS.

Sbo. 537. General powers of a county as Sec. 556. Of the board, under chapter 190,
body corporate. Laws of 1858. Decisions.
638 . Limitation of its corporate powers. 557 . under chapter 855, Laws of

539. Proceedings by or against county, 1869. Decisions.

conveyances when good . 558 . under chapter 251, Laws of

540. Powers, how exercised. 1875.

541. Effects of division, on county lands. Code Civ. Proc.,§112.

542. on personal property. 559. under chapter 482, Laws of

543. on county debts. 1875.

644. Decisions under the above Code Civ. Proc, §§ 145-8.

Decisions.

OF THE BOARD OF SUPERVISORS. 560. Under chapter 122, Laws of

545. Of the board, their powers. „, 1878, Chautauqua Co. ^

545 their duties °^^- under chapter 275,Laws of 1879.

547. their powers cannot be dele- ^^^- ""'^^'^ chapter 175, Laws of



gated.



1880.



548. — -how their powers are exer- ^^^- ~~r„a^^^^ chapter 317, Laws of



cised.



1882.



649. under the Revised Statutes. ^^- "T:""''^'' chapter 346, Laws of

Decisions looo.

550. Of the bo'ard, under chapter 314, ^65. — -"oder chapter 160, Laws of

Laws of 1838. _.„ ^S85. , , ,„ . ,

551. under chapter 369, Laws of ^66. — uoder chapter 173, Laws of



1839.



1886.



552. under chapter 164, Laws of ^67. — -under chapter 355, Laws of

1848 loob.

553. under chapter 194, Laws of ^68. —-under chapter 656, Laws of

1849 Decisions looT .

654. under chapter 336, Laws of ^69. -—under chapter 644, Laws of

1880 loob.

656. under chapter 249, Laws of ^^?- S''***®-^ V-^°.' u. ^

2g55 '^ 571. Municipal indebtedness.

§ 537. General PoTrers of a County as a Body
"Corporate. — Each county as a body corporate has capacity.

1. To gue and be sued in the manner prescribed by law ;

2. To purchase and hold lands within its own limits and for the
use of its inhabitants subject to the power of the legislature over
euch limits ;

3. To make such contracts and to purchase and hold such personal
property as may be necessary to the exercise of its corporate or ad-
ministrative powers ; and,

4. To make such orders for the disposition, regulation, or use of
its corporate property, as may be deemed conducive to the interests
■of its inhabitants.

Part 1, chap. 12, title 1, art. 1, § 1, R. S. (2 R. S. 924).
See Decisions, § 544.



448 StTPEBTisoKs' Manual.

§ 538. Limitation of its Corporate Powers.—

No county sliall possess or exercise any corporate powers, except
such as are enumerated in this chapter ;* or shall be specially given
by law ; or shall be necessary to the exercise of the powers so enu-
merated or given.

Id.,i 2.
See Decisions, § 544.

539. Proceedings by or ag-ainst County—
Conveyance to, etc. — AU acts or proceedings by or against
a county in its corporate capacity shall be in the name of the board
of supervisors of such county ; but every conveyance of lands within
the limits of such county, made in any manner, for the use or benefit
of its inhabitants, shall have the same effect as if made to the board

of supervisors.
Id., § 8.
See Decisions, § 544.

§ 540. Powers, liow Exercised.— The powers of a

county as a body politic can only be exercised by the board of super-
visors thereof, or in pursuance of a resolution by them adopted.

Id., §4.
See Decisions, § 544-549.

EFFECT OF A DIVISION OF COUNTY, ETC.

§ 541. Effect of Division on County Lands.—

When a county seized of lands shall be divided into two or more
counties, or shall be altered in its limits by the annexing of a part
of its territory to another county or counties, each county shall be-
come seized to its own use, of such part of said lands as shall be in-
cluded within its limits as settled by such division or alteration.

Id., art. 2, §6; 2 R. S. 925,

§ 542. On Personal Property.— "When a county pos-
sessed of or entitled to money, rights and credits, or other personal
property, is so divided or altered, such property shall be apportioned
between the counties interested therein by the supervisors and
county treasurers thereof, as to them, or a majority of them, shall
appear to be just and equitable. They shall meet for that purpose at
such time as shall be prescribed by the law making such division or
alteration.

Id., § 6.

* " This chapter" refers to the statutes set forth io chapter IX of this Book, up to and
including g 549 .



The Powebs and Dcties of Counties as Bodies Corporate.' 449

§ 543. On County Debts.— Debts owing by a county so



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 48 of 96)