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account of

lages, whose duty it is, annually, to examine and audit the receipts and disbursements of either town, city or village officers at each an- To render nual meeting of said boards of town auditors, or the auditing board etceipts, in any city or village, all such bonds and coupons thereof which have been paid by them respectively during the year then ending; also to render a written statement or report annually to said board showing in items all their receipts and expenditures, with vouchers. It shall be the further duty of said commissioners to loan on proper security or collaterals, or deposit in some solvent bank or banking institution, at the best rate of interest they may be able to obtain (not exceeding To loan seven per cent), all moneys that shall come into their hands by virtue thereon, of their office, and not needed for current liabilities, and all interest credited. or earning accruing from such loans or deposits shall be credited to their respective towns, cities or villages, and accounted for in their annual settlements with the said boards of auditors.

moneys;

interest

how

tion of

coupons.

§ 2. It shall be the duty of the several boards of town auditors or Cancellaany auditing board in the cities or villages of this State, before whom bonds and such bonds or coupons thereof may be presented, in pursuance of section one of this act, to cancel the same, by cutting out a portion of each bond or coupon so presented, in such manner as to effectually prevent the repayment of the same.

thereof.

§ 3. All bonds and coupons so presented and canceled shall be ra.; filing deposited for safe-keeping and future reference in the office of the clerk of the county in which such towns, cities or villages are respectively situated, and said boards of town auditors or auditing boards in any city or village, shall prepare and sign a certificate, showing a full description of all bonds or coupons so canceled and deposited by them, and shall file said certificate in the office of the clerk of their respective towns and villages, and in cities in the office of the clerk of the city.

§ 4. This act shall take effect immediately.

[9 Edm., 96.]

§ 2. The following shall be deemed town charges:

Town

1. The compensation of town officers for services rendered for tharges. their respective towns;

Id.; by whom audited.

Accounts for services, how stated.

Id.

County charges.

Id.; by

2. The contingent expenses necessarily incurred for the use and benefit of the town;

3. The moneys authorized to be raised by the vote of a townmeeting, for any town purpose; and,

4. Every sum directed by law to be raised for any town pur

pose.

[12 N. Y., 65; 7 W., 488.]

§ 3. Accounts for the compensation of town officers, and the con tingent expenses of towns, (except for moneys received and disbursed which are to be settled by the board of town auditors,) shall be presented to the board of supervisors of the county.

[1 R. S., 358, §§ 2 and 3 (1 Edm., 331). Expenses which are incurred by the health boards of towns are also town charges. L. 1868, ch. 76i (7 Edm., 334). See also pages 380, 385, and 438, ante.]

§ 1. All town and county officers, and all other persons who may present to the board of supervisors, accounts for their services, to be audited and allowed, shall, before any such account or claim shall be passed upon or allowed, exhibit a just and true statement in writing of the nature of the service performed by them.

§ 2. In all cases in which a specific compensation for any service is not provided by law, the officer or person presenting an account therefor, shall also exhibit in writing, a just and true statement of the time actually and necessarily devoted to the performance of such services.

§ 3. The following shall be deemed county charges:

9. The moneys necessarily expended by any county officer in executing the duties of his office, in cases in which no specific compensation for such service, is provided by law.

11. All charges and accounts for services rendered by any justice of the peace, under the laws for the relief and settlement of the poor of such county, and for their services in the examination of felons, not otherwise provided for by law.

[1 R. S., 385, § 1, 2, and 3 (1 Edm., 357). For town services justices are entitled to $2 a day; L. 1870, ch. 242, § 2 (7 Edm., 676), which was doubtless intended to amend L. 1857, ch. 615, § 3 (3 Edm., 540).]

§ 4. Accounts for county charges of every description shall be

presented to the board of supervisors of the county, to be audited whom by them.

[Id., § 4; 5 N. Y., 66; 23 B., 337; 5 B., 609.]

audited.

accounts;

when to be supervis

audited by board of

ors.

§ 57. The accounts of overseers of the poor, and of justices of Poor the peace, for any personal or official services rendered by them in relation to the poor, shall be audited and settled by the board of supervisors, and the sums thus audited and allowed, shall be paid by the county treasurer; and if such services were rendered in behalf of any town liable to support its own poor, the same shall be charged to such town. No allowance for time or services shall be made to any officer for attending any board with any accounts, for the purpose of having the same audited or paid.

[1 R. S., 628, § 57 (1 Edm., 580). See the following statute.]

§ 1. The superintendents of the poor in the several counties in this State shall audit and settle all accounts of overseers of the poor, justices of the peace, and all other persons, for services relating to the support, relief or transportation of county paupers; and shall, from time to time, draw on the county treasurer for the amount of the accounts which they shall so audit and settle.

[L. 1832, ch. 26, § 1 (4 Edm., 4); 9 B., 267.]

Id.; by

superíntendent

poor.

Powers of commsssioners of deeds conferred on justices of the

peace.

CHAP. 238.

AN ACT to abolish the office of commissioner of deeds in the several towns in this State, and to devolve their pow ers and duties on justices of the peace.

PASSED May 7, 1840.

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

abolished; perform

SECTION 1. The office of commissioner of deeds is hereby abolished once. in the several towns of this State; and all the powers and duties of justice to such commissioners shall hereafter be executed by the justices of duties.

MANUAL.

Powers of commis

JUSTICES AS CORONERS.

[STATUTES the peace in said towns respectively; but the several commissioners now in office may continue to execute the duties of said office till the expiration of the term for which they were respectively appointed, and no longer.

[L. 1840, ch. 238, § 1 (3 Edm., 302). See ante, p. 220.]

41. Commissioners of deeds appointed for any county or city, sioners of have power,

deeds.

1. To take the proof and acknowledgment of conveyances of real estate, and the discharge of mortgages.

2. To take the acknowledgment of bail in any action in the supreme court, and in the court of common pleas of the county for which they are appointed, or in the mayor's court of the city for which they are appointed; and in the city and county of New-York, in any action in the superior court of law therein :

3. To take the acknowledgment of satisfaction of judgments, in the court of common pleas of the county for which they are appointed, or in the mayor's court of the city for which they are appointed, or in the supreme court; and to perform such other duties as are or may be enjoined by law.

[2 R. S., 282, § 41 (2 Edm., 293).]

When justices may act as coroners.

Justices of the peace as coroners.

CHAP. 379.

AN ACT to authorize justices of the peace to perform the duties of coroners in certain cases.

PASSED April 25, 1864; three-fifths being present.

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

SECTION 1. Any justice of the peace, in each of the several towns and cities of this State, is hereby authorized and empowered, in case the attendance of a coroner cannot be procured within twelve hours after the discovery of a dead body, upon which an inquest is now by law required to be held, to hold an inquest thereon in the same manner and with the like force and effect as coroners.

mortem examina

§ 2. In all cases in which the cause of a death is not apparent, it Postshall be the duty of the justice to associate with himself a regularly tons. licensed physician, to make a suitable examination for the discovery of said cause.

§3. Each and every justice of the peace who shall hold inquests Fees. by virtue of this act, shall receive the same fees as are now allowed by law to coroners.

4. This act shall take effect immediately.

[L. 1864, ch. 379 (6 Edm., 260). For laws fixing coroner's fees, see L. 1873, ch. 833; 1874, ch. 535 (9 Edm., 781, 967); L. 1878, ch. 286; as to Erie Co., L. 1875, ch. 247; Rensselaer Co., L. 1876, ch. 398; Albany Co., L. 1878, ch. 37; Monroe Co., L. 1878, ch, 156.]

Proceedings relating to strays.

[See Code of Civil Procedure, chapter 19, title 10, pp. 97-118, ante.]

Note in

be deliv

17. Whenever any person shall at any time have any strayed writing te horse upon his inclosed land, or shall, between the first day of ered. November in any year, and the first day of April thereafter, have any strayed neat cattle or sheep upon his inclosed lands, such person shall, within ten days after the coming of any such stray thereon, deliver to the clerk of the town within which such lands shall be, a note in writing, containing the name and place of abode of such person, and the age, color and marks, natural and artificial, of each stray, as near as may be.

Conse

of omis

§ 18. If any person upon whose inclosed lands any such neat quences cattle, horses or sheep, shall come, shall neglect to deliver such note sion. in writing, to the town clerk, within the time above required, he shall be precluded from all the benefits of this article, and from all claim to compensation for keeping such strays.

town

clerk.

§ 19. The town clerk, on the receipt of every such note, shall Duty of enter the same at large in a book to be provided by him for that purpose; for which entry he shall receive six cents each for all neat cattle and horses, and three cents for each sheep, to be paid by the person delivering the note.

§ 20. The book in which such entries shall be made shall always be kept open to inspection; and no fee shall be taken by the clerk for any search therein.

Id.

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