Penfield-Daniel E. Lewis, Rochester-1st District-John Haywood, J. P. Milliner, The towns being called, and a quorum of the board appearing, on motion, Mr. MILLINER was appointed chairman, pro. tem. On motion, the board proceeded to elect a chairman, whereupon, on counting the ballots, EPHRAIM Goss, Esq., was declared duly elected. On motion of Mr. Haywood, Resolved, That a committee of three be appointed to procure suitable rooms for the session of the board. Referred to Messrs. Haywood, Strong, and Swayne. Adjourned until 2 o'clock, P. M. Met pursuant to adjournment. Mr. Haywood, from the commitee to procure rooms for the sitting of the board, reported in favor of holding the session at the Court-house. Report adopted. The chair announced the following standing committees, viz. : On Equalization—Messrs. Pettingal, Ely, Tripp, Hill, Haywood, Cheeney, Strong and Goss. On Constable's Claims-Messrs. Lewis, Thompson, and Husband. On County Claims, No. 1-Messrs. Strong, Carpenter, and Williams. On Claims No. 2-Messrs. Ely, Melvin, and Hall. Poor House and Superintendent's Report-Messrs. Tripp, Ely, Warner, Gates, and Cheeney. Treasurer's Accounts-Messrs. Gates, Palmer, and Tobey. Sheriff and Clerks' Accounts-Messrs. Thompson, Milliner, and Swayne. U. S. Deposite Fund-Messrs. Husband, Hosmer, and Jeffords. Salaries-Messrs. Haywood, Strong, and Carpenter. Town Accounts-Messrs. Hill, Cheeney, and Carpenter. Town Moneys. The next business in order is raising the town moneys, &c. Each Supervisor offers the resolutions of his town as follows: On motion of Mr. Gates, Resolved, That there be assessed upon the town of Mendon, for contingencies, $145,60; for roads and bridges, $250; for the poor, $150; and for schools, an amount equal to the sum required to be raised by the board of Supervisors. Adjourned until to-morrow morning at 9 o'clock. October 4, 1848.-Met pursuant to adjournment. The clerk should record every proceeding of the board in the order in which it occurred, in his minutes. Accounts. Every person having an account against a town or county ought to be particuler to make it out correctly. Frequently accounts are presented charged to the county which ought to be charged to some town in the county; and accounts both against town and county are charged in one account; this makes great difficulty in the committees, and strictly ought not to be au dited when thus presented. The accounts can be made out and the affidavits made before any Justice of the Peace of the county, and then handed to the Supervisor to be presented to the board. The chairman or any Justice of the Peace on the board can take the affidavits. After an account is verified by affidavit, it ought (strictly) to be presented to the board by a member thereof, and numbered, and the number entered in the minutes, and then referred to the committee. But to save time, after the first day of the session, the board is considered open for business; the chairman and clerk remain while the members are in the committee rooms. The claimant presents the account to the chairman who takes his affidavit, and the clerk then numbers the account and sends it to the proper committee. Affidavit of Claimant. Monroe County, ss. John Smith, of Mendon, in said county, being duly sworn, deposes and says, that the items of the above account are correct, and that the disbursements and services charged therein have been in fact made, or rendered, and that no part thereof has been paid or satisfied. Subscribed and sworn this 3d day} of October, 1848, before me, JOHN SMITH. PETER STILES, Chairman. If there are prospective fees charged in the account, as may be in the case of Supervisors, then the following form should be used: Monroe County, ss. Robert Staples, of Sweden, in said county, being duly sworn, deposes and says, that the items of the above account are correct, and that the disbursements and services charged therein, have been in fact made, or rendered, or necessary to be made or rendered at this session of the board, and that no part thereof has been paid or satisfied. ROBERT STAPLES. Subscribed and sworn this 3d day of October, 1848, before me, } PETER STILES, Chairman. There would be no particular objection to the latter form in any case, although the former is better adapted to persons not members of the board; still if the boards of Supervisors get the affidavits printed, which is usually done, the latter form had better be adopted. See Act of 1847, 2nd Vol., p. 730. Common Schools and School Fund. 1 R. S., 468. § 12. The sum annually to be distributed for the en- When paid. couragement of common schools, shall be paid on the first day of February in every year, on the warrant of the comptroller to the treasurers of the several counties, and the chamberlain of the city of New York. §13. The treasurer of each county and the cham- Treasurer to berlain of the city of New York, shall apply for and apply. receive the school moneys apportioned to their respective counties, as soon as the same become payable. § 14. Each treasurer receiving such moneys shall give notice in writing to some one or more of the commissioners (now town Superintendent) of common schools of each town or city in his county, of the amount apportioned to such town or city, and shall hold the same subject to the order of such town Superintendent. 1 § 17, Provides that it shall be the duty of the Supervisors, at such meeting, and at every annual meeting thereafter, to add to the sums of money to be raised on each of the towns of the county, for defraying the necessary expenses thereof, a sum equal to the school moneys, which shall have been apportioned such town, which moneys so added together, with the fees of the collector, shall be levied and collected in If Supervi sors omit to add sums it is to pext year. the same manner as other moneys, directed to be raised in the town. Collectors' fees are not now to be added. § 18. The Supervisors shall cause and require the collector of each town, by their warrant to him, to pay the moneys so added, when collected, retaining his fees for collection, to some one or more of the commissioners, (now superintendent) of common schools, in such town, for the use of common schools therein; whose receipt therefor shall be sufficient evidence of such payment. The Act of 1838, p. 220, provides that a further sum of one hundred and ten thousand dollars shall be distributed to the several school districts to pay teachers' wages, and the fourth section of said act appropriates fifty-five thousand dollars to purchase district Libraries. An Act passed May 3d, 1839, p. 302. § 1. In all cases in which the board of Supervisors of any county may have omitted during the last year be added the to add to the sums of money to be raised on each of the towns of their county a sum equal to the school and library money, which was apportioned to such town by the Superintendent of common schools the last year, it shall be their duty at their next annual meeting to add the amount so deficient to the sums of money to be raised on the respective towns in such county, which moneys, together with the fees of the collector, shall be levied and collected in the same manner as other moneys, directed to be raised on the town; and shall be added to the moneys to be apportioned to the school districts in such town at the next apportionment.. § 2. Whenever any board of Supervisors shall hereafter omit at their annual meeting, to add to the sums of money to be raised on the towns of their county, an equal sum to that apportioned to such towns by the Superintendent of common schools in any year, it shall be their duty to hold a special meeting for the purpose of adding the sum that may be deficient, |