attendance have been actually furnished for such poor persons, that such poor persons have actually received the same, and that the prices charged therefor are reasonable and not above the usual market rates.

Overseers of the poor may make contracts within the scope of their authority, which are binding upon them in their official capacity, and upon their successors in office; which successors are liable to be sued for a nonperformance of the contracts of their predecessors. Supreme Court, August, 1829, Palmer v. Vandenbergh, 3 Wend. 193.

Where a person has, at the request of an overseer of the poor, and on his promise that he would see him paid, boarded a pauper, and furnished him with necessaries, he may maintain an action of assumpsit against the overseer, although no order had ever been made for the relief of the pauper. Supreme Court, August, 1818, King v. Butler, 15 Johns. 281.

But in Supreme Court, May, 1829, In re Olney v. Wickes, 18 Johns. 122, the court said: "There is no longer any question as to the rule of law, that, where a public agent acts ostensibly in the line of his duty, his contracts are public and not personal. It is also clear that a known public agent, acting within the scope of his authority and contracting for the use of the public, may, by special agreement, superadd his personal responsibility so as to render himself individually liable; but, as was correctly remarked by Ch. J. Marshall, in Hogsden v. Dexter, 'Under these circumstances, the intent of the officer to bind himself personally must be very apparent to induce such a construction of the contract.'" See also King v. Butler, supra, and Supreme Court, July, 1852, Holmes v. Brown, 13 Barb. 599. In the latter case the court said: "The cases where an action has been held to lie against an overseer of the poor for the support of paupers, are placed upon the ground that the credit was given to the person individually, in his private capacity, and not as the officer or agent of the town." In Court of Appeals, June, 1857, In re The Overseers of the Poor of Norwich v. Overseers of Pharsalia, 15 N. Y. 341, the town of Pharsalia being liable for the support of certain paupers, at the time being in the town of Norwich, the defendant as overseer of the poor of Pharsalia promised the plaintiffs, overseers, etc., of Norwich, that, if they would provide for such paupers, he would pay the expenses incurred. It was held that it was not within the official power of the defendant to make such a contract, and that the plaintiffs are confined to the remedy given by statute, viz., the audit of the account by the superintendents of the poor, and the levying of the amount by the board of supervisors on the town of Pharsalia for the benefit of Norwich.

§ 26. Overseers to keep books of accounts. Overseers of the poor, who receive and expend money for the relief and support of the poor in their respective towns and cities, shall keep books to be procured at town or city expense, in which they shall enter the name, age, sex and native country of every poor person who shall be relieved or supported by them, together with a statement of the causes, either direct or indirect, which shall have operated Vol. III-8

to render such relief necessary, so far as the same can be ascer tained. They shail also enter upon such books a statement of the name and age, and of the names and residences of the parents of every child who is placed by them in a family, with the name and address of the family with whom every such child is placed, and the occupation of the head of the family. They shall also enter upon books so procured, a statement of all moneys received by them, when and from whom, and on what account received, and of all moneys paid out by them, when and to whom paid and on what authority, and whether to town, city or county poor; also statement of all debts contracted by them as such overseers, the names of the persons with whom such debts were contracted, the amount and consideration of each item, the names of the persons for whose benefit the debts were contracted, and if the same have been paid, the time and manner of such payment. The overseers shall lay such books before the board of town auditors or the common council of the city, at its first annual meeting in each year and, upon being given ten days' notice thereof, at any adjourned or special meeting of such board or council, together with a just, true and verified itemized account of all moneys received and expended by them for the use of the poor since the last preceding annual meeting of said board, and a verified statement of debts contracted by them as such overseers and remaining unpaid. The board or counsel shall compare said account with the entries in the book, and shall examine the vouchers in support thereof, and may examine the overseers of the poor, under oath, with reference to such account. They shall thereupon audit and settle the same, and state the balance due to or from the overseer, as the case may be. Such account shall be filed with the town or city clerk, and at every annual town meeting, the town clerk shall produce such town account for the next preceding year, and read the same, if it be required by the meeting. The overseers of the town shall have such books present each year at the annual town meeting, subject to the inspection of the voters of the town, and the entries thereon for the preceding year shall there be read publicly at the time reports of other town officers are presented, if required by a resolution of such meeting. No credit shall be allowed to any overseers for moneys paid, unless it shall appear that such payments were made necessarily or pursuant to a legal order.

In an action against the sureties upon the official bond of the overseer of the poor to recover money misappropriated by him, the official verified reports filed by the overseer from time to time as required by the above section are competent against the sureties upon his official bond as proof of the condition of his accounts as to receipts and disbursements. Supreme Court, May 31, 1901, Town of Goshen v. Smith, 61 App. Div. 461; 70 N. Y. Supp. 623; affirmed, Court of Appeals, January 6, 1903, 173 N. Y. 597.

§ 27. Annual report of overseers. Such overseers shall make to the town board, at its second annual meeting in each year, a written report, stating their account as provided in the last section, continued to that date, and any deficiency that may then exist in the town poor fund, with their estimate of the sum which they shall deem necessary for the temporary and out-door relief and support of the poor in their town for the ensuing year, and in counties where there is no county almshouse, their estimate of such sum as they shall deem necessary to be raised and collected therein for the support of the poor for the ensuing year. If such board shall approve the statement and estimate so made or any part thereof, they shall so certify in duplicate, one of which certificates shall be filed in the office of the town clerk, and the other shall be laid by. the supervisor of the town, before the board of supervisors of the county, on the first day of its next annual meeting. If such overseers of any town shall fail or neglect to estimate the sum to be raised and collected for the support of the poor of their town for the ensuing year, or the supervisor of any town shall fail or neglect to present such estimate for the support of the poor of their town to the board of supervisors, the board of supervisors shall estimate the sum to be raised and collected by such town for the support of the poor of such town, which estimate shall be based upon the amount of the cost of the support of the poor of such town for the preceding year. The board of supervisors shall cause the amount of such deficiency and estimates, as so certified, or the sum estimated by such board of supervisors, together with the sums voted by such town for the relief of the poor therein to be levied and collected in such town, in the same manner as other town charges, to be paid to. the overseers of the poor of such town, and the warrants attached to the tax-rolls in such county shall direct accordingly. The moneys so raised shall be received by such overseers, and applied toward the payment of such deficiency, and for the maintenance and support of

the poor, for whose relief such estimates were made. The town board shall also, on or before the first day of December, annually certify to the county superintendents, the name, age, sex and native country, of every poor person relieved and supported by such overseers during the preceding year, with the causes which shall have operated to render them such poor persons, the amount expended for the use of each person, as allowed by the board, and the amount allowed to each overseer for services rendered in relation to temporary or town relief. The town board shall include in such annual statement to the county superintendents and the county superintendents shall include in their own report to the state board of charities a statement of the name and age, and of the names and residence of the parents of every child who has been placed by such overseers in a family during the preceding year, with the name and address of the family with whom such child is placed, and the occupation of the head of the family. (As amended by chapter 429 of the Laws of 1909.)

The supervisors are not obliged to allow any charge for services relative to a pauper, unless a previous order has been obtained, or the services have been performed at the request of the overseers of the poor, and the account presented to them for adjustment. Supreme Court, October, 1821, Hull v. Supervisors of Oneida, 19 Johns. 259.

See Court of Appeals, March, 1885, Osterhoudt v. Rigney, 98 N. Y. 222, under § 29 post.

§ 28. Accounts of town officers. The accounts of any town officer for personal or official services rendered by him, in relation to the town poor, shall be audited and settled by the town board and charged to such town. But no allowance for time or services shall be made to any officer for attending any board solely for the purpose of having his account audited or paid.

§ 29. Overseers of the poor in cities. This chapter shall apply to overseers of the poor in cities, except where otherwise specially provided by law. In the absence of such special provision, overseers of the poor in each city shall make their report to the auditing board of such city, by whatever name known, at the beginning of the fiscal year of such city, if such time be fixed, otherwise on the first day of January in each year; the common councils of said cities as shall be liable for the support of their

own poor shall yearly determine the sum of money to be appropriated for the ensuing year, and a certified copy of such determination shall be laid before the board of supervisors of the county, who shall cause the same to be assessed, levied, collected and paid to the county treasurer. If such common council of any city shall fail to determine the sum of money to be appropriated for the support of their own poor for the ensuing year, the board of supervisors shall determine the sum necessary to be raised and collected by such city for the support of the poor of such city and shall cause the same to be assessed, levied, collected and paid to the county treasurer. (As amended by chapter 380 of the Laws of 1909.)

Where overseers of the poor in a county which had adopted, pursuant to the act of 1846 (chapter 245, Laws of 1846), the provisions of the act of 1845 (chapter 334, Laws of 1845), for the relief of the poor, instead of pursuing the system provided by the act, procured supplies upon their own credit, and presented their accounts annually to the board of audit for allowance, the amount audited being put into the schedule of accounts and levied by the board of supervisors with other town charges. Held, that the failure to fill the requirements of the act did not deprive the overseers of any power to provide for the relief of the poor, and the advances so made were properly audited and charged against the town; that while the overseers were not bound to furnish supplies upon their own credit, and the act contemplates that they shall be put in funds in advance, under the provision therein (§ 7), authorizing the town board of audit to include in the estimate such sum as shall be necessary "to supply any deficiency in the preceding year," it had power to audit all sums fairly expended where no provision had been made therefor the preceding year.. Court of Appeals, March, 1885, Osterhoudt v. Rigney et al., 98 N. Y. 222.

The omission of an overseer of the poor to bring the overseer's book before the town board and an audit of his account without a comparison of the items in the account with those in the book, are irregularities merely and do not render the audit invalid. Id.

Where audited claims of an overseer of the poor were included in the general schedule of town accounts, and in the warrant of the supervisors the amount was directed to be paid to the supervisor of the town, with direction to him to pay to the overseer- - Held, that this was equivalent to a direction to pay to the overseer and so was the substantial compliance with the act. Id.

Also held, that orders drawn at the request of the overseer by the board of audit upon the supervisors and accepted by them, created no liability against the town or any of its officers; that at most they operated only as assignments pro tanto of any moneys he was entitled to receive upon the audit. Id.

Where in a claim presented to the board of audit by an overseer of the poor there was included a portion of a claim presented and rejected th previous year, and the audit was for less than the whole amount, but for