7848c. Recovering illegal allowances.

If a citizen and taxpayer sues to recover, for the benefit of a county, money allowed and paid out on illegal allowances, the plaintiff is entitled to retain out of the money collected a reasonable sum for his trouble and expense and attorney fees. Kimble v. Board, 32 App. 377.

If illegal claims are allowed against a county, and paid, resident taxpayers may sue to recover the amount paid for the benefit of the county after a demand is made on the county board to sue and the board refuses to act. Zuelly v. Casper, 160 Ind. 455.

If an illegal claim is allowed by a county board, the county is not bound by the allowance, and may recover the amount paid on the claim. Sudbury v. Board, 157 Ind. 446.

7853. Extra allowances forbidden.

Boards of commissioners have authority to employ, at the expense of the county, expert accountants to examine the records and papers of the county offices. Board v. Gardner, 155 Ind. 165; Garrigus v. Board, 157 Ind. 103.

The statute forbidding county boards from making extra allowances, unless in case of indispensable public necessity, has reference to allowances to county officers, and does not apply to persons employed to render service to a county not connected with official duties. Weatherhogg v. Board, 158 Ind. 14.

Injunction will not lie to prevent a county board from employing a person to perform extra service for the county as an adequate legal remedy exists. Tackett v. Stevenson, 155 Ind. 407.

Boards of commissioners may employ clerks of circuit courts to copy worn out court records, and make an allowance therefor out of the county treasury. State v. Shutts, 161 Ind. 590.

County boards may employ persons at the expense of the county to search for and discover property that has been omitted from assessment for taxation. Fleener v. Litsey, 30 App. 399.

Criminal liability of county commissioners for making allowances prohibited by law. State v. Trueblood, 25 App. 437.

7856. Appeals to circuit court.

Board v.

Appeals will not lie from the action of county boards in approving, refusing to approve, or to correct the reports and settlements of county treasurers. Beaver, 156 Ind. 450.

An appeal will not lie from an allowance by a county board of a claim for premiums for insurance on county buildings in the absence of fraud. Barnhill v. Woodard, 26 App. 482.

7859. Appeals generally.

An appeal may be taken from the action of a county board in letting a contract for the construction of a free gravel road. Board v. Conner, 155 Ind. 484.

No appeal lies from an order of a county board levying a special tax to pay bonds issued for the construction of gravel roads. Board v. Spangler, 159 Ind. 575.

Taxpayers who are parties to proceedings for the construction of a free gravel road may appeal from the action of the board of commissioners without filing affidavits showing their interests in the proceedings. Strebin v. Lavengood, 163 Ind. 478.

7860. Bond, time for appeal.

Appeals from county boards must be taken within thirty days after the decision is made. Robson v. Richey, 159 Ind. 660.

7861. Transcript, auditor's duty.

Failure on the part of a county auditor to perform his duty, as required by law, in making out and filing transcripts when cases are appealed, will not affect the rights of the parties. Strebin v. Lavengood, 163 Ind. 478.

7865. Power of court on appeal.

On the trial on appeal in proceedings to establish a highway, the court may make a final disposition of the cause or remand the same to the county board with an order how to proceed, or the appeal may be dismissed, or, on a proper showing, the action may be dismissed. Woodring v. Brown, 27 App. 622.

[Acts 1903, p. 254. In force March 9, 1903.]

7878a. Home for indigent persons, relinquishing trust.-1. That in all cases where in any county of this state property or money has been given, devised or bequeathed in trust for the purpose of establishing and maintaining a home for indigent women, worthy poor or orphan children, or either of the aforementioned classes, and the board of county commissioners of any county has been named as trustees by the donor of said property or money, and when the board in their administrative capacity shall find that the amount of money or property so given, devised or bequeathed is or will be indequate to carry out the provisions of such trust without an additional appropriation from the county, and that the county will not be substantially benefited by the administration of such trust, such board of county commissioners shall relinquish such trust and upon. such finding and relinquishment by such board of county commissioners of this state the title to any money and property so given, devised and bequeathed shall vest in the legal heirs of the donor or testator according to the laws of descent of the State of Indiana.

7878b. Certificate to recorder. 2. It is hereby made the duty of the auditor of any county in which the board of county commissioners may hereafter make a finding under this act affecting the title to real estate to immediately certify a transcript of the finding to the county recorder of any county in which the real estate so affected is located, and such county recorder shall cause the same to be recorded in the deed record of such county.

[Acts 1905, p. 108. In force March 1, 1905.]

7906a. Fair grounds-Use as parks.-1. That in any county within the state in which the board of county commissioners have heretofore, in accordance with the provisions of sections 7904, 7905 and 7906 of Burns' revised statutes of 1901, purchased in the name of the county real estate to be used for agricultural and horticultural fairs, and the use of which real estate shall have since been abandoned for fair purposes, it shall be lawful for the board of county commissioners of such county to authorize the use of such lands for park purposes, in the manner and as provided by this act.

7906b. Maintenance-Conditions of use.-2. No money shall be expended out of the county treasury for the maintenance of such aban

doned fair grounds for park purposes, but the board of county commissioners of any such county owning such abandoned fair grounds may by an order entered of record permit the use of such abandoned fair grounds by any city or cities whose limits approach within one mile of such abandoned fair grounds for park purposes, fixing in such order the conditions, restrictions and limitations within which such city or cities may take and use such abandoned fair grounds for such park purposes.

7906c. Acceptance by council.-3. Any city or cities within this state whose limits approach within one mile of any such abandoned fair grounds may by an ordinance of the common council, accept from the board of county commissioners of any such county the use of any real estate, being abandoned fair grounds, as hereinbefore provided, and any such city or cities are hereby given the right, power and authority by and through their common councils, boards [of] public works, and other authorities, as provided by law, to use and maintain and keep in condition. any such lands for park purposes for the use of the general public, in the same manner and under the same conditions and restrictions and limitations as are now fixed and provided by law for the use and control and maintenance of park properties by such cities, in every way and to the same extent as if the city owned said real estate in its own name and right; and such city or cities shall have the power and authority to accept by city ordinance such real estate for park purposes under the order of the board of county commissioners, as herein provided.

7906d. Joint acceptance by cities.-4. Two or more cities, each of whose limits approach such abandoned fair grounds within one mile, may join in accepting from the county the use of such lands for park purposes, and may, by their several common councils, agree with the board of county commissioners upon a fair and equitable basis for the care and maintenance of such park, which agreement shall be approved by the common council of each of such cities and by the board of county commissioners of the county owning such land.

7906e. Title to lands.-5. The title to such lands shall remain in the county, and the use of the land by the city or cities shall continue so long as such city or cities continue to maintain such lands as a public park; and no such city or cities shall have or receive any greater interest or right in and to such lands than have heretofore been given by law to agricultural societies using such lands for fair purposes.

7906f. Abandonment as parks Sale.-6. If at any time after such lands have been accepted for park purposes, as aforesaid, such city or cities shall abandon the use of such lands for park purposes, it shall be lawful for the board of county commissioners to sell and convey such lands, or any part thereof, for the best price it will bring and turn the proceeds of the sale into the county treasury.

7911. Mutilated records.

County boards may employ clerks of the circuit courts, at the expense of the county, to copy worn out court records. State v. Shutts, 161 Ind. 590.

7913. Settlements not conclusive.

Boards of commissioners act in a ministerial capacity in making settlements with officers, and no appeal lies from any action of such boards as to such settlements. Board v. Beaver, 156 Ind. 450.

If a county officer, in making a settlement with a county board, is allowed more money than he is entitled to receive, the settlement is not conclusive against the county and the excessive allowance may be recovered. Sudbury v. Board, 157 Ind. 446.

7915. Refunding taxes.

In an action to recover taxes alleged to have been wrongfully assessed, it must be made to appear that the assessment was not only unauthorized, but that the property was not subject to assessment. Board v. First Nat. Bank, 25 App. 94.

If the improvements upon real estate are wrongfully assessed in excess of their value, the taxes paid in excess of the proper amount should be refunded. Zeigler v. Board, 33 App. 375.

Courts may authorize clerks of the circuit courts to prepare bar dockets and make allowances therefor payable by the county, and the amounts received need not be paid by such clerks into the county treasury under the fee and salary law. State v. Flynn, 161 Ind. 554.

7936. Receiving money, liability of sureties.

If a clerk of a circuit court receives money on a judgment, he can not apply the same on a judgment for costs against the person for whom the money was received. May v. State, 162 Ind. 127.

7939. Transcripts for taxation and record.

The failure of a clerk to comply with the statute requiring him to make transcripts of records when the title to land is adjudicated, and deliver the same to the county auditor for transfer for taxation, and then for record by the county recorder, does not affect a purchaser of the land without notice of the adjudication from a party to the suit. Skelton v. Sharp, 161 Ind. 383.

SEC.

ARTICLE 24.-COUNTY SHERIFF.

7948. Purchasing judgments.

7948. Purchasing judgments.

The statute prohibiting sheriffs from purchasing judgments rendered by courts of which they are officers does not prevent such officers from purchasing certificates of sales on foreclosure of mortgages. Baker v. Edwards, 156 Ind. 53.

ARTICLE 26.-COUNTY AUDITOR.

SEC.

7985. May sue for funds.

7985. May sue for funds.

When a county auditor has authority by law to sue for trust funds he need not obtain authority from the board of commissioners to bring the suit. Demarest v. Holdeman, 157 Ind. 467.

ARTICLE 27.-COUNTY TREASURER.

SEC.

SEC.

7989a. Beginning of terms of treasurers. 7998. County orders, payment, endorse

7989a. Beginning of terms of treasurers.

ment.

When the term of a county treasurer expires before the time for holding a general election, his successor must be elected at the election held next before the expiration of such term, and such election can not be postponed beyond that time. Gemmer v. State, 163 Ind. 150.

7998. County orders, payment, indorsement.

A contract made by a county treasurer with the board of commissioners, by which the treasurer is to furnish money to redeem county orders and pay other claims, for which he is to receive interest from the county, is illegal, and can not be enforced. State v. Windle, 156 Ind. 648.

If a county order is partly paid and surrendered, a county treasurer may be compelled to pay the balance when he has funds with which the same should be paid. Wood v. State, 155 Ind. 1.

8006a. Entries on entry book.-1. That it shall be the duty of every county recorder to enter upon the entry book of his office, at the time they are executed, all satisfactions, cancellations and assignments, of whatever kind, when such satisfaction, cancellation or assignment is made upon the margin of any record in the county recorder's office, and such entry shall show the date of entry, name of the person or persons who executed the instrument so satisfied, cancelled or assigned, and the name, number and page of the record where such instrument is recorded.

8006b. Penalty, recovery.-2. Any county recorder who shall fail to comply with the provisions of the foregoing section shall be liable to a penalty of five dollars for each violation of the said provision, to be recovered in a suit to be brought by the prosecuting attorney in any court