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I am therefore of the opinion that a board of supervisors has no authority to abolish the distinction between town and county poor in part, but if a distinction be made it must conform with the provisions of the statute relating to town and county poor as a whole.

Yours very truly,
JOHN C. DAVIES,

Attorney-General. § 139. Overseers, when to pay money to county treasurer. Within three months after notice shall have been served upon the overseers of the

poor,

that the distinction between town and county poor has been abolished, they shall pay over all moneys which shall remain in their hands as overseers for the use of their town, after discharging all demands against them, to the county treasurer, to be applied by him toward the future taxes of such town; and all moneys thereafter received by them, as such overseers, for the use of the poor of their town, shall be paid by them to the county treasurer within three months after receiving the same, and by him credited to the town whose overseers shall have paid the same. It shall be the duty of all officers or persons to pay to the county treasurer all moneys which shall be received for, or owing by them to the overseers of the poor of any such town, for the use of the poor thereof, pursuant to any law or obligation requiring the same to be paid to such overseers, and credited by such county treasurer to the town for whose use such moneys were received or owing. Any overseer or other person having received or owing such moneys, who shall neglect or refuse to pay the same within thirty days after demand thereof, shall be liable to an action therefor, with interest at the rate of ten per centum thereon, by such county treasurer, in the name of his county.

In counties where the poor are a county and not a town charge, money paid for either the permanent or temporary support of a pauper is the money of the county, and not of the town. Hence the town can have no right to recover it back from a person alleged to have obtained it fraudulently. 86 preme Court, April, 1867, Robbins v. Woolcott, 66 Barb. 63.

§ 140. Invested town money. When any town shall have any moneys raised for the support of the poor, invested in the name of the overseers of the poor of such town, such overseers shall continue to have the control thereof, and shall apply the interest arising therefrom to the support of the poor of their town, so long as such town shall be liable to support its own poor, but when relieved from such liability by a vote of the supervisors of the county, the money so raised and invested shall be applied to the payment of such taxes upon the town, as the inhabitants thereof shall at an annual town meeting, or a special town meeting called for that purpose, determine.

§ 141. Report by supervisors. The supervisor of every town in counties where all the poor are not a county charge, shall report to the clerk of the board of supervisors, within fifteen days after the accounts of the overseers of the poor have been settled by the town board at its first annual meeting in each year, an abstract of all such accounts, which shall exhibit the number of poor persons that have been relieved or supported in such town the preceding year, specifying the number of county poor, and town poor, the whole expense of such support, the allowance made to overseers, justices, constables or other officers, which shall not compromise any part of the actual expenses of maintaining the poor.

§ 142. Register of sex and age. In addition to the general register of the inmates of the various alms-houses, there shall be kept a record of the sex, age, birthplace, birth of parents, education, habits, occupation, condition of ancestors and family relations, and cause of dependence of each person at the time of admission, with such other facts and particulars in relation thereto as may be required by the state board of charities, upon forms prescribed and furnished by such board. Superintendents and overseers of the poor, and other officers charged with the relief and support of poor persons, shall furnish to the keepers or other officers in charge of such alms-houses, as full information as practicable in relation to each person sent or brought by them to such alms-house, and such keepers or other officers shall record the information ascertained at the time of the admission of such person, on the forms so furnished. All such records shall be preserved in such alms-houses, and the keepers and other officers in charge thereof shall make copies of the same on the first day of each month, and immediately forward such copies to the state board of charities.

§ 143. Care of poor persons not to be put up at auction. No officer or persons whose duty it may be to provide for the maintenance, care or support of poor persons at public expense, shall put up at auction or sale, the keeping, care or maintenance of any such pocr person to the lowest bidder, and every contract which may be entered into in violation of this provision shall be void.

§ 144. Reports of certain other officers. The provisions of this chapter, relating to reports by superintendents of the poor, to the state board of charities, and the penalties applicable thereto, are hereby extended to, and made applicable to the com missioners of public charities for the city and county of New York, the superintendent of the alms-house of the county of Albany, the keeper of the alms-house of the county of Putnam, the commis sioners of the alms-house elected in the cities of Newburgh and Poughkeepsie, and all poor officials elected or appointed in other cities of this state, under general or special acts of the legislature

$ 145. Alms-house commissioners to report. The commissioners of the alms-house of the cities of Newburgh and Poughkeepsie, and the poor officers of other cities chosen under special acts of the legislature, shall annually, on the first day of December, report to the superintendent of the poor of their re spective counties such statistics as, from time to time, may be required to be reported in the other cities and towns under the provisions of this chapter.

§ 146. Reports with relation to children placed in family homes. The superintendents of the poor of counties, the overseers of the poor of cities and towns, and all other public officers by whatsoever name or title known who are authorized by law to place out dependent children in family homes by adoption, indenture or otherwise, are hereby required to report to the state board of charities on blanks provided by such board, the particulars with relation to each child so placed out. Such report shall state the name, age and sex of the child so placed out, together with the father's full name and residence, the mother's full name and residence, and the religious faith of the parents. The report shall also state the full names and residences of the heads of the family with whom such child is placed, their relationship to the child, if any, the religious faith of the heads of such family, and their occupation or occupations, together with such further information

as the state board of charities may require on the blanks provided. Such reports for the preceding month shall be filed with the state board of charities on or before the tenth day of each month.

§ 147. Report of state board of charities. The state board of charities shall include in its annual report to the legislature the results of the information obtained from the reports to be made to it as herein provided. It shall also, from time to time, furnish to the officials so required to report to it, necessary forms, blanks and instructions required in making up such reports.

§ 148. Deed or mortgage may be accepted by supervisor to secure town for maintenance of poor person. The supervisor of a town may as such official accept a deed or conveyance of real property or mortgage thereon in behalf of the town, and sell and convey such real property or mortgage the same after the expiration of one year from the date of such conveyance or mortgage, for the care and maintenance of a poor person. No such deed or conveyance shall be accepted by him, unless by the written consent of the town board given at any regular meeting thereof. Such consent shall be filed in the office of the town clerk. The per son or persons giving such deed or mortgage may within one year from the date of such conveyance or mortgage secure a conveyance or cancellation of said deed or mortgage upon payment to said supervisor of the expense incurred by such town for taxes and necessary repairs on said property and also in maintaining such person or persons.

A bequest to a town in trust in perpetuity for the benefit of the poor of the town generally, not confined to those for whose support the town is under statutory liability, is invalid for want of an ascertained beneficiary. Court of Appeals, February, 1891, Fosdick v. Hempstead, 125 N. Y. 581; S. C. 35 St. Rep. 863; reversing S. C. 29 St. Rep. 545; 8 N. Y. Supp. 772; see S. C. 126 N. Y. 651.

ARTICLE 10

Laws Repealed; When to Take Effect Section 160. Laws repealed.

161. When to take effect.

$ 160. Laws repealed. Of the laws enumerated in the schedule hereto annexed, that portion specified in the last column is hereby repealed.

161. When to take effect. This chapter shall take effect immediately.

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