visor of the said Town of Boston, in the penal sum of dollars, for which payment well and truly to be made to the said Martin Keller, as Supervisor, as aforesaid, or to his successor in office, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents.

Sealed with our seals and dated this fourteenth day of March, A. D. 1888.

Whereas, the above named bounden William Scott was on the seventh day March, A. D. 1888, duly elected to the office of Overseer of the Poor of the Town of Boston, in the County of Erie and State of New York:

Now, therefore, the condition of this obligation is such that if the above bounden William Scott shall faithfully discharge the duties of his said office of Overseer of the Poor, and shall pay according to law all moneys which shall come into his hands as such Overseer of the Poor, without fraud or delay, then this obligation shall be void, otherwise to remain in full force and effect. Witness our hands and seals the day and year first above written.

and ap

Acknowledgment, justification of sureties,

proval by Supervisor as in foregoing cases.

Bond, when to be given and filed. It will be noted that the Overseer is required to execute such bond and procure the approval of the Supervisor within ten days after notice of his election or appointment, and that within five days after procuring such approval, it must be filed with the Town Clerk.

$76. Bonds by Railroad Commissioners.

of

It is provided by section three of chapter 907, Laws 1869, as amended by Laws 1873, chapter 720, that Railroad Commissioners, thereafter to be appointed, shall, in all cases, within ten days after entering upon the

duties of their office, and before receiving any funds belonging to the town, in said section three referred to, make and deliver to the Clerk thereof a bond in such penalty and with such sureties as the Board of Auditors for such town shall prescribe, conditioned for the faithful discharge of their official duties, and that they will well and truly keep and pay over and account for all moneys belonging to such town and coming into their hands as such commissioners, and in all cases where such Commissioners have entered upon the duties of their offices without executing such bond, it shall be their duty to make and file the same within twenty days after the passage of this act, and within ten days after notice thereof from the Supervising Officer of said municipal corporation. Such office of Commissioner shall become vacant on failing or refusal to file the bond as herein required.

Form of such bonds.

dollars

Know all men by these presents, that we, A. B., C. D. and E. F. as principals, and G. H. and I. K. as sureties, all of the Town of North Collins, in the County of Erie and State of New York, are held and firmly bound unto the people of the State of New York (or to John Kirby, Town Clerk of said town) in the sum of (amount to be fixed by the Board of Town Auditors) for which payment well and truly to be made we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Sealed with our seals and dated this A. D. 1888.

day of

Whereas, the said A. B., C. D. and E. F., were on the day of A. D. 1888, duly appointed Railroad Commissioners for said Town of North Collins, by Hon. William W. Hammond, County Judge of Erie County, under and by virtue of chapter 720, Laws of 1873.

Now, therefore, the condition of this obligation is such, that if the said A. B., C. D. and E. F. shall faithfully discharge the duties of said office of Railroad Commissioners and will well and truly keep and pay over and account

for all moneys belonging to said Town of North Collins and coming into their hands as such Commissioners, without fraud or delay, then this obligation to be void, otherwise to remain in full force and effect. Witness our hands and seals the day and year first above written.

[Signatures and seals.]

Acknowledgment, justification of sureties, same as in foregoing bonds.

From the reading of the section it would seem that the bond should be approved by the Board of Town Audit

ors.

CHAPTER IV.

OF DUTIES PERFORMABLE BY SUPERVISOR

INDIVIDUALLY-RECEIPT AND

DISBURSEMENT OF PUBLIC MONEYS, ETC.

§ 77. School and town moneys from predecessor.

§ 78. Must keep accounts.

§ 79. To receive and disburse town moneys.

§ 80. Accounts of town moneys-forms of. § 81. To render final account.

§ 82. His duty as to school moneys.

§ 83. When he must account.

§ 84. His accounts-how and when audited.

§ 85. Audit of his accounts.

§ 86. Of gospel and school lots.

§ 87. Of gospel and school lots when towns are divided. § 88. Of gospel and school lots sharesto whom paid.

§ 89. Supervisor liable for loss of such funds.

§ 90. Powers under Laws 1829, chap. 287.

§ 77. School and town moneys.

So soon as the bond to the County Treasurer, by the third article of the third title of this act required, shall have been given by the Supervisor, and approved by the Treasurer, it his duty to deliver to his predecessor the Treasurer's certificate of these facts, to procure from the Town Clerk a copy of his predecessor's account, and to demand and receive from him any and all school moneys remaining in his hands. Laws 1864, chap. 555, title IV., § 6, ¶ 7; 2 R. S. (8th ed.) 1283.

For the bond referred to in this paragraph see above, $ 38.

Duty of retiring officer. The retiring Supervisor, upon receiving such a certificate from his successor, and not before. shall pay to him all school moneys remaining in his hands, and shall forthwith file the certificate in the Town Clerk's office. Ibid., ¶ 8.

Of course, if the retiring Supervisor is not obliged to pay over moneys remaining in his hands until such certificate is presented to him, his successor is not previously entitled to demand or receive such moneys.

When retiring officer refuses to pay over. By virtue of paragraph nine of the section last above quoted, the successor to a Supervisor is authorized, in case his predecessor makes default in paying over such moneys, to sue for the same in the name of his office, as well as to sue for penalties and forfeitures imposed for violations of that act, Laws 1864, chap. 555, and, after deducting his costs and expenses, to report the balances to the School Commissioner.

$78. Supervisor is required to keep accounts.

Amongst the duties imposed upon a Supervisor, is that of keeping just and true accounts of all moneys received and disbursed by him. There are several provisions of the statute relating to his keeping accounts to which we will now call attention.

$79. To receive and disburse town moneys.

The Supervisor of each town shall receive and pay over all moneys raised for defraying town charges, except those raised for the support of highways and bridges, of common schools, and of the poor, where poor moneys shall be raised. 1 R. S. (8th ed.) 898, § 1.

Highway and poor funds. It is the duty of the Board of Supervisors to require moneys raised by tax for relief of the poor of towns and for highway purposes, to be

paid

Over direct to the Overseers of the Poor, Laws 1845,

chap. 334, § 7; 3 R. S. (8th ed.) 2125, 87, and to the Commissioner of Highways, respectively. 2 R. S. (8th ed.) 1369, § 50, as amended by Laws 1877, chap. 197. A Supervisor has no authority to receive such moneys, even in transit, 1 R. S. (8th ed.) 898, § 1, and if he should receive the same, the sureties in his official bond are not liable therefor. People v. Pennock, 60 N. Y. 421.