with by making out and filing with the Town Clerk a true copy of the last two above accounts, because the original accounts as entered in the books as above provided pass to his successor in office.

$83. When he must account.

On Tuesday preceding the annual town meeting he shall account with the Justices of the Peace and Town Clerk of the town for the disbursement of all moneys received by him. 1 R. S. (8th ed.) 899, § 4.

$84. Accounts how and when to be audited.

No account shall be audited by any Board of Town Auditors or Supervisors, or Superintendents of the Poor, for any services or disbursements, unless such account shall be made out in items, and accompanied with an affidavit attached to, and to be filed with such account, made by the person presenting or claiming the same, that the items of such 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 that session of the Board, and stating that no part thereof has been paid or satisfied. And the chairman of such Board, or either of said Superintendents, is hereby authorized to administer any required oath under this section. Laws 1845, chap. 180, § 24, as amended by Laws 1847, chap. 490; 1 R. S. (8th ed.) 917.

Must present his books and vouchers to Town Board. When the Supervisor appears before the Board of Town Auditors for a settlement of his accounts he should have with him the books in which his accounts are required to be kept as above provided and also a copy of his accounts verified, together with vouchers. After his accounts are

audited it is his duty to leave with the Town Clerk the copy of his accounts.

Instead of a literal copy of his accounts to be filed with the Town Clerk many Supervisors present a report under oath in which is set forth all their accounts. Either mode will do, providing the accounts are set forth

plainly and distinctly so that they may be readily understood.

It is indispensably necessary that he should have with him at such accounting all his vouchers for moneys disbursed, as such vouchers are the evidence of his having made the disbursements for which he claims credits.

In taking vouchers for moneys disbursed, where the disbursement is not made upon an order in writing, drawn upon him, he should be careful to see that the voucher is sufficiently full so that it will explain itself when laid before the Board.

Where the Board accept and act upon an account containing various items presented to them for audit and allowance, they are estopped from objecting, subsequently, that the account only is verified and not the items of the account as required by the statute. People v. Supervisors of St. Lawrence Co., 30 How. Pr. R. 173.

$ 85. Audit of his accounts.

When a Supervisor's accounts are audited and passed by the Board of Town Auditors, the Auditors shall enter in the Supervisor's book of accounts and indorse upon the copy thereof to be filed with the Town Clerk, a certificate, showing the then exact situation and condition of the accounts, and the actual balance of moneys on hand, which balance thus ascertained and fixed stands as a debt against the Supervisor and for which his bondsmen are, and will remain, liable until it is properly disbursed and accounted for, or paid over to his successor in office. 1 R. S. (8th ed.) 899, § 5, as amended by Laws 1866, chap. 534.

The undersigned, constituting the Board of Town Auditors of said town, for the audit of the Supervisor's accounts, do hereby certify that we have this day fully examined the above (or within) account of Nathan B. Gatchell, Supervisor of said town, and the vouchers

accompanying the same, and have found the same to be true and correct in all respects, and that the following is a correct statement of his account with the said town at the present time, viz.:

$3,950 00 $3,025 00 $925 00

Showing a balance on hand belonging to said town of

$925,00.

FURTHER DUTIES UNDER THE GENERAL SCHOOL LAW.

$86. Of the gospel and school lots.

The several Supervisors continue vested with the powers and

charged with the duties formerly vested in and charged upon the Trustees of the Gospel and School lots, and transferred to, and imposed upon, Town Superintendents of Common Schools by chapter one hundred eighty-six of the Laws of one thousand eight hundred and forty

six.*

1282.

Laws 1864, chap. 555, title IV., § 1; 2 R. S. (8th ed.)

An

The following is chap. 186, Laws 1846, referred to in the text. act to abolish the office of Trustees of the Gospel and School lots, and to transfer the powers and duties of the same to the Town Superintendent of Common Schools. Passed May 11, 1846.

The people of the State of New York, represented in Senate and Assembly, do enact as follows:

1. The office of Trustees of the Gospel and School lots in the several towns in this state, is hereby abolished; and the powers and duties, now

The Supervisors,+ besides the ordinary powers of a corporation, shall have power, and it shall be their duty

1. To take and hold possession of the gospel and school lot of their town,

2. To lease the same for such time, not exceeding twenty-one years, and upon such conditions as they shall deem expedient,

3. To sell the same, and with the advice and consent of the inhabitants of the town, in town meeting assembled, for such price and upon such terms of credit as shall appear to them most advantageous,

4. To invest the proceeds of such sale in loans, secured by bond and mortgage upon unincumbered real property of the value of double the amount loaned,

5. To purchase the property so mortgaged upon a foreclosure, and to hold and convey the property so purchased whenever it shall become necessary,

6. To re-loan the amount of such loans repaid to them upon the like security,

7. To apply the rents and profits of such lots, and the interest of the money arising from the sale thereof, to the support of the gospel and schools, or either, as may be provided by law, in such manner as shall be thus provided,

8. To render a just and true account of the proceeds of the sales, and the interest on the loans thereof, and of the rents and profits of such gospel and school lots, and of the expenditure and appropriation thereof, on the last Tuesday next preceding the annual town meeting in each year, to the Board of Auditors, of the accounts of other town officers,

9. To deliver over to their successors in office, all books, papers and securities relating to the same, at the expiration of their respective offices, and

10. To take therefor a receipt, which shall be filed in the Clerk's office of the town. 2 R. S. (8th ed.) 1336.

by law conferred and imposed upon said Trustees, shall hereafter be exercised by the Town Superintendent of Common Schools.

2. This act shall take effect immediately.

+ Supervisors substituted for Trustees. See Laws 1856, chap. 179, §27.

$87. Gospel and school lots, when towns are divided.

Whenever a town, having lands assigned to it for the support of the gospel or of schools, shall be divided into two or more towns, or shall be altered in its limits by the annexing of a part of its territory to another town or towns, such lands shall be sold by the Trustees* [Supervisor] of the town in which such lands were included immediately before such division or alteration; and the proceeds thereof shall be apportioned between the towns interested therein, in the same manner as the other public moneys of the towns so divided or altered are apportioned. 2 R. S. (8th ed.) 1336, § 5.

§88. Shares, to whom paid.

The shares of such moneys to which the towns shall be respectively entitled shall be paid to the Trustees* [Supervisors] of the gospel and school lots of the respective towns and shall thereafter be subject to the provisions of this title. 2 R. S. (8th ed.) 1336. § 6.

§ 89. Supervisor liable for loss of such funds.

Where the Supervisor of a town, acting under § 27, chap. 179, Laws of 1856, as "Trustee of the Gospel and School lots" improperly invests and thereby loses moneys belonging to such fund, an action to compel him to account and make good the loss occasioned, shall be brought by his successor, who shall describe himself in the title of the action as the Trustee of the Gospel and School lot. Taylor v. Gurnee, 26 Hun, 624.

$90. His powers under Laws 1829, chap. 287.

The several Supervisors continue vested with the powers and charged with the duties conferred and imposed upon the Commissioners of Common Schools, by the act of 1829, entitled "An act relative to moneys in the hands of Overseers of the Poor." Laws 1864, chap. 555, title IV., § 2.

To a correct understanding of this section, and to enable Supervisors to know what duties are devolved upon

Transferred to Supervisor by Laws 1856, chap. 179, § 27.