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ation shall be made in all respects as provided in the first and second sections of this act for determining whether such Boards of Town Auditors shall be chosen in the first instance. But such determination to discontinue the election of a Board of Town Auditors shall not be had within five years after a Board of Town Auditors has been elected pursuant to the provisions of this act. Ibid., § 9.

Act, where not to apply. The provisions of this act shall not apply to the Counties of Warren, Essex, Albany and Saratoga, and said counties shall continue to elect Boards of Town Auditors as provided by the special acts applicable to said counties. Ibid., § 10, as amended by Laws 1887, chap. 108.

CHAPTER XVIII.

OF AUDITING ACCOUNTS BY BOARDS OF SUPERVISORS.

§ 698. General principles governing auditing officers.
§ 699. Board of Supervisors as a Board of Audit.
§700. Jurisdiction of Board in auditing accounts.
§ 701. Jurisdiction as to town accounts.

§ 702. Want of funds.

703. Presentation of accounts.

§ 704. Presentation of accounts in certain counties.

$705. Notice to file claims to be published.

§706. Last two sections may be extended to other counties.

$707. Accounts to be numbered.

$708. County charges enumerated.

$709. Other county charges:

Accounts of Sheriffs.

Expense of publishing audit of accounts.

Census, expenses of.

Calendars for courts.

Constable's fees in criminal cases.

Contingent expenses.

Convicts, removal of.

Coroner's compensation.

Coroner's jurors.

Costs.

Counsel.

County Treasurer, defaults of.

Court Houses, etc.

Criers of Courts of Record.

Damages occasioned by riots, etc.

Election expenses.

Equalization of assessment rolls.

Excise Commissioners, compensation of.

Game Constables, costs by, etc.

Game and Fish Protectors.

Idiots, when a county charge.

Insurance of public buildings.

Jails.

Judgments against counties, etc.

Jurors, Grand and Petit.

Justices of Sessions.

Justices of Sessions in Kings and Westchester Counties.

Justices of Sessions in Albany and Columbia Counties.
Justices of Sessions in Erie County.

Lunatics.

Moneys expended by officers.
Physician's charges.

Poor, support of.

Referees' fees.

Removal of county officers.

Resolutions under act of 1875.

Salaries of county officers.

Session laws.

Stenographers.

Stenographers for Grand Juries.

Stenographers in county courts, etc.

Stenographers copy testimony for Elmira Reformatory.

§ 710. Superintendents of the Poor, accounts of.

711. Poor accounts, how kept.

§ 712. Superintendent of the Poor, account and report.

713. Supervisor's accounts, how made out-form.

§714. Taxation expenses.

§ 715. Accounts against county, form of.

716. Justices of the Peace, accounts of.

§ 717. Fees in criminal cases, when town and when county charges.

§ 718. Justices of the Peace to make report-form.

$719. Justice's account against county-form.

$720. Constable's account-form.

§ 721. Names of claimants to be published.

AUDITING ACCOUNTS IN PARTICULAR COUNTIES.

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CLAIMS THAT ARE NOT COUNTY CHARGES.

§ 726. Claims by Justices of the Peace.

$727. Extinguished county orders.

§ 728. Expenses of determining right to an office.

$729. Taxes illegally assessed.

$730. Discount on valid claims.

§ 731. Advertising terms of courts.

§ 698. General principles governing auditing officers.

The general rules established by the courts, in construing various statutory provisions and in stating the jurisdiction of auditing officers, have been stated in a former chapter, and, although stated, in treating of Boards of Town Auditors, they are equally applicable to

the Board of Supervisors, while acting as a Board of Auditors. Consult ante, Consult ante, § 605 to § 631.

§ 699. Board of Supervisors as a Board of Audit.

The Board of Supervisors of each county in this state, shall have power at their annual meetings, or at any other meeting,

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. 1 R. S. 366, § 4, subdivs. 2 and 3; (2 R. S. [8th ed.] 1020).

Accounts for county charges of every description shall be presented to the Board of Supervisors of the county, to be audited by them. 1 R. S. 386, § 4, (2 R. S. [8th ed.] 1027).

§700. Jurisdiction of Board in auditing accounts.

Boards of Supervisors in auditing and allowing accounts are limited to the powers conferred upon them by statute. People v. Lawrence, 6 Hill, 244.

If the subject matter of the account be within their jurisdiction and they allow it, the County Treasurer has no discretion, but must pay it. People v. Lawrence, 6 Hill, 244.

They cannot bind their counties by an act not within the limits of the express powers conferred upon them by statute. Chemung Canal Bank v. Supervisors of Chemung Co., 5 Denio, 517.

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Since the enactment of the Revised Statutes, which vested the Board of Supervisors with jurisdiction to examine and audit accounts and charges against towns, (see § 699, supra), Boards of Town Auditors were created by subsequent statutes (as is shown in the last preceding chapter), and they were vested with jurisdiction to audit all charges against towns.

The creation of these new Boards of Town Auditors

for auditing town charges did not necessarily deprive the Boards of Supervisors of the power conferred upon them by the Revised Statutes, to audit such accounts; but, such subsequent legislation provided a very good reason why Boards of Supervisors should decline to audit town charges in any other way than such as is provided by such subsequent legislation, and which is fully set forth in the last chapter.

It is undoubtedly the policy of the law that town charges should be submitted for audit to Boards of Town Auditors, and Boards of Supervisors would simplify their duties and give effect to such subsequent legislation by remitting claimants against towns to the Boards of Town Auditors' for audit of their accounts.

They have no power to audit and allow accounts not legally chargeable to their county, and if they make such an audit it will be null and void; may be disregarded by the officers of county, and is not binding and conclusive upon a succeeding Board. Supervisors of Richmond Co. v. Ellis, 59 N. Y. 620.

§ 702. Want of fund.

Is no reason why a Board of Supervisors should not audit an account. People v. Supervisors of New York, 22 How. Pr. 71.

703. Presentation of accounts.

All claims against a county must first be presented to the Board of Supervisors for their allowance; and unless so presented with proper affidavits, as required by the statute, courts will not interfere in aid of a claimant, by issuing a mandamus to the Board. People v. Supervisors of Schuyler, 2 Abb. Pr. N. S. 78.

An affidavit stating that the services claimed for were performed (but not stating that they were rendered for the county), and that no part of the claim had been paid by the Board or any one on their behalf, is not a sufficient verification to make it the duty of the Board to act upon the claim. lbid.

The refusal of the Board to audit a claim not presented in the form of an account duly verified, will not be

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