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make annual

§ 905. The clerk shall annually, on, or within Clerk to ten days before the thirty-first day of December, statement. make out and certify, and within two weeks cause to be published in a newspaper printed in the county, a statement for the preceding year, showing:

1. The amount, items and nature of all compensation audited by the board to the members thereof, severally;

2. The number of days the board was in session, and the distance traveled by the members, respectively, in attending the same ;

3. Whether any unverified accounts were audited, and if any, how much and for what.

A clerk who intentionally neglects to publish such statement is guilty of a misdemeanor. Together with such statement the clerk shall publish the abstracts of accounts audited by town auditors furnished to him under article VII of chapter III of title IV of this part.

1 R. S., 682, § 41.



of accounts

§ 906. The board shall cause to be published Board to annually, in one or more public newspapers in the statement county, the name of every individual whose audited. account has been audited by them, the amount claimed and the amount allowed, and also their proceedings upon the equalization of the assessment roll.

Ib., § 43.

Solitary cells for convicts.

Compensa. tion of the supervisors.

Supervisors to render accounts.

Penalty for neglect of duty.

§ 907. They shall cause to be prepared in the county jail, or elsewhere, so many solitary cells for the reception of convicts as the county court directs.

1 R. S., 682, § 46.

§ 908. Except where otherwise specially provided by law, each supervisor shall receive for his services and expenses in attending the meetings of the board two dollars per day, and eight cents per mile for all necessary travel on official duty; and also, for making a copy of the assessment roll for his town, and making out the tax bill to be delivered to the collector, three cents per name for the first hundred names, two cents per name for the second hundred, and one cent per name for each name over two hundred. He is not entitled to a per diem allowance while making out the copy or tax bill.

1 R. S., 677, § 19; 682, § 48.

§ 909. The accounts of supervisors shall be rendered in accordance with section 898.

Ib., 678, § 25.

§ 910. Any supervisor who neglects to perform any duty required of him by law, as a member of the board, is liable to a penalty of two hundred and fifty dollars for each offense.

Ib., 684, § 48.



SECTION 911. County treasurer to give bond.

912. Bond to be filed.

913. When to file bond in certain counties.

914. Treasurer's duties.

915. Delivery of the books, papers and funds to successor.
916. Proceedings to enforce delivery.

917. Compensation.

918. Prosecution of bond.

919. Application of recovery.

920. Chamberlain of the city of New York,

921. Reference to Code of Civil Procedure.

From 1 R. S., 684, §§ 50 to 70; Laws of 1859, 411, ch. 165.

treasurer to give bond.

§ 911. The county treasurer shall, within ten County days after his election or appointment, and before entering office, give a bond to the board of supervisors, with three or more sufficient sureties, to be approved by the board, and in such sums as they direct, conditioned that he shall faithfully execute the duties of his office, and shall pay, according to law, all moneys which shall come to his hands as treasurer, and render a just and true account thereof to the board of supervisors or to the comptroller of this state, when required. The board may at any time require him to renew the bond, and his failure to do so within twenty days vacates his office.


§ 912. The bond, with the approbation of the Bond to be board indorsed thereon by their clerk, shall be filed in the office of the county clerk.

When to

file bond in certain


Treasurer's duties.

§ 913. In those counties where the annual meeting of the board is before the election, the supervi

sors shall fix the penalty of the bond at their next meeting after the election, and the treasurer may take the oath of office and file the bond at any time before the fifteenth of December after his election, and the sureties may be approved by the county clerk and chairman of the board in the recess of the board.

§ 914. It is the duty of the treasurer :

1. To receive all moneys belonging to the county, and all other moneys by law directed to be paid to him, and to apply them and render account of them as required by law;

2. To keep a true account of the receipt and expenditure of all such moneys in books provided for the purpose at the expense of the county;

3. On or before the first day of March, in each year, to transmit to the comptroller a statement of all moneys received by him during the preceding year, for penalties, belonging to the people of the state; and, at the same time, to pay to the treasurer of the state the amount of such penalties, after deducting his compensation, in the same manner as state taxes are directed to be paid;

4. To exhibit to the board of supervisors, at their annual meeting, or whenever they direct, all his

books and accounts, and all vouchers relating to the same, to be audited and allowed.

§ 915. Whenever the right of any county treasurer to his office expires, the books and papers belonging to the office, and all moneys in his hands by virtue of his office, shall, upon his oath, or, in case of his death, upon the oath of his executors or administrators, be delivered to his successor. Any person violating this section is liable to the county in a penalty of twelve hundred and fifty dollars.

§ 916. The delivery of such moneys, as well as the books and papers, may be enforced by proceedings under article VII of chapter VI of title I of part III of this Code, entitled, "Proceedings to compel the delivery of books and papers by public officers."

books, pa successor.

Delivery of

pers and funds to


ings to en. force deli


§ 917. Except in the counties for which special Compensaprovision is made by law, the compensation of the treasurer shall be fixed by the board of supervisors, not exceeding one-half of one per cent on moneys received and one-half of one per cent on moneys paid.

of bond.

§ 918. The board of supervisors shall bring Prosecution action on the treasurer's bond whenever required to do so by the comptroller, or whenever they have knowledge of any breach of the bond.

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