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Form and verification of accounts to be au

dited.

Fees, &c., of officers for criminal proceedings.

given under the five preceding sections shall not be used against the witness, on the trial of any criminal prosecution other than for perjury committed on the examination.

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§ 898. No account shall be audited by the super visors for any services or disbursements unless it is made out in items, and has attached to, and filed with it, the affidavit of the claimant, that the items are correct, and that the disbursements and services. charged therein have been in fact made or rendered or are necessary to be made or rendered at that session of the board, and that no part thereof has been paid or satisfied. Each account shall state the nature of the services; and where no specific compensation is provided by law therefor, the time necessarily devoted to its performance. The board may disallow, or require further evidence of the account notwithstanding the verification.

1 R. S., 680, §§ 26, 27; 711, §§ 1, 2.

§ 899. All fees and accounts of magistrates and other officers for criminal proceedings, including cases of vagrancy, shall be paid by the town or cities where the offense was committed. Such accounts shall specify the place, and the board shall assess the same upon the town or city specified. But when any person is bound over or committed to await trial at the oyer and terminer, or court of sessions, the cost of the proceedings after

he was so bound over or committed, shall be charged to the county. This section does not apply to felonies, nor where the proceedings or trial for the offense are had before any court of oyer and terminer, or court of sessions of the county; nor in any case in the county of Kings. The fines collected in any such cases shall be credited to the town or city respectively.

1 R. S., 680, § 28.

§ 900. No fees shall be allowed for traveling to Fees for

subpœna a witness, except such as the board are satisfied were indispensably necessary.

Ib., § 30.

§ 901. All accounts presented in any year shall be numbered, from one upwards, in the order in which they are presented; and the time of presentation, the names of the persons in whose favor they are made out, and by whom presented, shall be entered in the minutes of the board; and no such account shall be withdrawn from the custody of the board or its clerk, except to be used as evidence in a judicial proceeding and forthwith

returned.

Ib.

subpœnaing witnesses.

Accounts to served.

be numbered and pre

charges.

902. The board shall annually cause to be Town raised in each town the amount of town charges in the mode prescribed by the "Fiscal Laws."

Ib., 663, § 49.

The clerk; his compensation.

Duty of the clerk,

§ 903. Each board shall appoint a clerk at a compensation to be fixed by the board. In the county of Albany the compensation of the clerk or clerks shall not exceed five hundred dollars. In the county of Rensselaer it shall not exceed four hundred dollars.

1 R, S., 682, § 37; Laws of 1857, ch. 348, § 2; ch. 331, § 2.

904. It is the clerk's duty:

1. To record, in a book to be provided for the purpose, all the proceedings of the board;

2. To enter every resolution or decision concerning the raising or payment of moneys;

3. To record the vote of each supervisor on any question submitted to the board, if required by any member present;

4. To preserve and file all accounts presented to or acted on by the board, and to designate, upon every account audited, the amount allowed and the charges for which it was allowed;

5. To keep the books and papers of the board free to the examination of all persons.

1 R. S., 682, §§ 37, 38, 39, 43.

The provision of the acts of 1855 (ch. 249, 82), that certified copies of the records of the board are evidence, is properly within the scope of the CODE OF CIVIL PROCEDURE.

make annual

905. The clerk shall annually, on or within Clerk to ten days before the thirty-first day of December, statement. make out and certify, and within two weeks cause to be published in a newspaper printed in the county, a statement for the preceding year, showing:

1. The amount, items and nature of all compensation audited by the board to the members thereof, severally;

2. The number of days the board was in session, and the distance traveled by the members, respectively, in attending the same;

3. Whether any unverified accounts were audited, and if any, how much and for what.

A clerk who intentionally neglects to publish such statement is guilty of a misdemeanor. Together with such statement the clerk shall publish the abstracts of accounts audited by town auditors furnished to him under article VII of chapter III of title IV of this part.

1 R. S., 682, § 41.

publish

annual

of accounts

§ 906. The board shall cause to be published Board to annually, in one or more public newspapers in the statement county, the name of every individual whose audited. account has been audited by them, the amount claimed and the amount allowed, and also their proceedings upon the equalization of the assessment roll

Ib., § 43.

Solitary cells for convicts.

Compensa

tion of the supervisors.

Supervisors to render accounts.

Penalty for neglect of duty.

§ 907. They shall cause to be prepared in the county jail, or elsewhere, so many solitary cells for the reception of convicts as the county court directs.

1 R. S., 682, § 46.

§ 908. Except where otherwise specially provided by law, each supervisor shall receive for his services and expenses in attending the meetings of the board two dollars per day, and eight cents per mile for all necessary travel on official duty; and also for making a copy of the assessment roll for his town, and making out the tax bill to be delivered to the collector, three cents per name for the first hundred names, two cents per name for the second hundred, and one cent per name for each name over two hundred. He is not entitled to a per diem allowance while making out the copy or

tax bill.

1 R. S., 677, § 19; 682, § 48.

§ 909. The accounts of supervisors shall be rendered in accordance with section 898.

Ib., 678, § 25.

§ 910. Any supervisor who neglects to perform any duty required of him by law, as a member of the board, is liable to a penalty of two hundred and fifty dollars for each offense.

Ib., 684, § 48.

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