(6) Prior to the election of the trustees the joint committee, and thereafter the board of trustees, shall audit all claims against said counties on account of such institution; and all such claims shall, in the first instance, be certified to and paid by the county in which said institution is located, subject to apportionment and adjustment among the several counties as follows:

a All expenditures for the site, buildings, furniture, equipment, and permanent improvements, after deducting all receipts therefor except county appropriations, shall immediately upon payment be apportioned by the clerk of the county in which the institution is located and certified to the clerks of the other counties, on the basis of the percentage which the valuation of the taxable property in each county bears to the valuation of the aggregate taxable property in all said counties, as determined pursuant to section 1069.

b All expenditures for repairs, maintenance, and operation, after deducting all receipts therefor except county appropriations, shall be so apportioned for each month, on the first day of the next succeeding month, on the basis of the percentage which the aggregate cost of keeping the inmates at public charge from each such county bears to the aggregate cost of keeping the inmates at public charge from all such counties, adopting as the unit of cost the total average cost per capita per week of keeping all the inmates, at public charge and otherwise, in said institution.

c Immediately upon receipt of such certified apportionment each such other county shall pay over to the county in which said institution is located its proportion of said expense.

(7) If any net profit shall arise from the operation of said institution it shall be apportioned among the several counties on the basis prescribed in paragraph b of subsection 6; and the county in which said institution is located shall pay over to the other counties, respectively, their proportions of such profit.

(8) The trustees shall transmit one copy of their annual report to the state board of control, one copy to the clerk of each joint county, and shall file one copy at the institution.

It shall be itemized with respect to the several counties and shall, in addition to the requirements of subsection 7 of section 46.18, include an itemized statement showing the amounts of the receipts and profits credited and expenditures charged to the several counties for the past fiscal year, and an estimate of such amounts for the ensuing fiscal year; and each county board shall provide for meeting its estimated share of said expenditures.

(9) At any time after the organization of any such institution, any additional county or counties may join in the support and conduct thereof upon payment of such equitable proportion of the original cost of its establishment, and any joint county may withdraw upon such terms, as may be agreed upon among the county boards of the counties interested; and thereupon the board of trustees of such institution shall be reorganized, in such manner as may be determined by the county boards of the participating counties, to conform to the provisions of subsection 4. [Stats. 1917 s. 604 i to 604 m, 697 f to 697 k, 1421-17 to 1421-24; 1919 c. 328 s. 29.]

46.21 Board of administration in populous counties. (1) ELECTION; ORGANIZATION; COMPENSATION. a In each county having a population of two hundred and fifty thousand or more, a board of administration shall have charge of the county hospital for destitute sick persons, county poor farm, almshouse, department of outdoor relief, home for dependent children, hospital for the insane, asylum for the chronic insane, tuberculosis hospital, and school of agriculture and domestic science, and of all lands used in connection with any and all such institutions.

b Said board shall consist of five members, each of whom shall be an elector in said county, shall hold no other lucrative position in the county government, and shall devote his entire time to the duties of such office. Three of said members shall be elected by the county board, and two appointed by the governor, as follows: Before the first day of October, 1915, the county board shall, at a regular or adjourned meeting, elect by ballot one member for a term of one year, one

for a term of three years, and one for a term of four years; and the governor shall appoint one member for a term of two years, and the other for a term of five years; all of said terms to commence on the first day of October, 1915. Thereafter each succeeding member shall be elected by the county board or appointed by the governor, respectively, for the term of five years.

c Each administrator shall take and file the official oath and shall execute and file an official bond with sureties approved and in a reasonable sum fixed by said county board.

d The compensation for each administrator shall be three thousand dollars per annum, or such additional amount as the county board may determine, paid monthly as other county officers are paid.

e Such administrators shall annually elect a president, vice president and secretary. The county board shall provide said board with suitable quarters for the transaction of its business.

f In all matters relating to the school of agriculture and domestic science the county superintendent of schools shall be ex-officio a member of said board, but without additional compensation.

(2) FUNCTIONS OF THE BOARD. a The board of administration shall have and exercise exclusively the same functions in all matters relating to the care and support of the inmates of any said institutions and the management and operation thereof, as are now vested in the county board, and in any and all boards of trustees of any and all of said institutions now organized and now provided by law for such counties, and all the functions of boards of trustees of similar institutions in other counties, so far as consistent herewith.

b It shall let all contracts and make all purchases for whatever may be necessary to maintain and from time to time improve said institutions, and maintain, support and care for the inmates therein.

c It shall make all necessary regulations for the government and maintenance of the institutions in its charge and for the admission and discharge of patients or inmates, and

shall fix the salaries of the superintendents and of all other officers and employes of said institutions, and of the district physicians, which salaries shall be payable monthly out of the county treasury.

(3) SUPERINTENDENTS;

OFFICERS AND EMPLOYES, a The board shall biennially appoint eight superintendents, who shall, subject to the powers and regulations of the board, have the charge and management, respectively, of the county hospital, almshouse and waterworks, outdoor relief, hospital for the insane, asylum for the chronic insane, tuberculosis hospital, school of agriculture and domestic science, and home for dependent children. The superintendents of the county hospital, hospital for the insane, asylum for the chronic insane, and tuberculosis hospital, shall each be a legally qualified physician, shall reside on the grounds of the institution in his charge, and shall provide and manage all necessary medical aid and attendance for the inmates thereof; and the superintendent of the county hospital shall also provide and manage all necessary medical aid and attendance for the inmates of the almshouse and county farm. The superintendent of the almshouse and waterworks shall reside on the grounds of the almshouse; the superintendent of outdoor relief shall be stationed at and have charge of the poor office and the support and relief of the poor; and the superintendent of the school of agriculture and domestic science shall manage the instructional, demonstrational, and experimental work of that institution.

b Each such superintendent shall within ten days after written notice of his appointment take and file the official oath and execute and file an official bond with sureties approved and in a reasonable sum fixed by said board of administration.

c Each of said superintendents shall have power to appoint and remove all officers and employes in his respective department, subject to the approval of said board of administration.

d The said superintendents may make regulations for such institutions subject to approval by said board of administration.

e The county treasurer shall be ex-officio the treasurer of said institutions, and shall keep separate accounts of all moneys appropriated or otherwise received for the aforesaid institutions and pay the same only upon orders issued by the county clerk on vouchers certified to the clerk by the president and secretary of said board of administration.

f The board shall biennially appoint as many district county physicians as it may deem necessary to care for all sick and poor, and shall prescribe rules and regulations governing the work of and territory to be covered by such district physicians.

(4) ADMISSION OF INMATES FOR PAY. a Any resident of this state not indigent may be received into the county hospital, and any such resident not indigent who is blind, old, lame, impotent or decrepit may be received into the almshouse and county farm, to be treated, cared for and maintained upon such terms and conditions and at such rate of pay as may be established by the board of administration; but indigent and destitute persons shall be cared for and have preference of admission to said institutions.

b The provisions of sections 49.10 to 49.13 shall govern the support and maintenance of persons in any of the institutions in charge of said board of administration.

(5) REPORTS; APPROPRIATIONS; EXPENDITURES. a On the first day of July of each year, or within thirty days thereafter, said board of administration shall render an annual report, together with the reports of the said superintendents, including an itemized statement of receipts and disbursements for the year ending on the last day of June in each year. Said board shall maintain the uniform system of books, accounts, records, and reports prescribed by the state board of control, conforming in all respects with the provisions of subsection 7 of section 46.18.

b The county board shall make sufficient appropriation annually for the support, maintenance, salaries, repairs and improvements of said institutions, and district physicians, and complying with subsection 8 of section 46.18 so far as con