appraising homestead, Sec. 1247; file articles incorpora- ARTICLE VI. AUDITOR. SECTION 4215. Auditor to draw warrants and settle accounts. 4216. Warrants must specify what. 4217. Settlements with debtors to the county. 4218. To keep accounts, file receipts, etc. 4219. Warrants of Auditor to be numbered. 4220. Auditor to examine books of Treasurer, when. 4221. Auditor and County Judge to count money in Treas ury and make statement. 4222. Statements to be filed and posted. 4223. Quarterly statements concerning collection of revenue to be made, when. 4224. Other duties. draw and settle accounts. 4215. The Auditor must draw warrants on the Auditor to County Treasurer in favor of all persons entitled warrants thereto in payment of all claims and demands chargeable against the county which have been legally examined, allowed, and ordered paid by the Board of Supervisors; also, for all debts and demands against the county when the amounts are fixed by law, and which are not directed to be audited by some other person or tribunal. NOTE.-See note to Secs. 220, 4105, ante. Must draw warrants pursuant to order of the Supervisors.— Connor vs. Morris, 25 Cal., p. 447. See Secs. 920-926, ante, and notes. Must require of every officer presenting claim to make affidavit.-See Sec. 924, ante, and note; and also Secs. 1014-1016, ante, as to delivery of office books, etc., to successor. must 4216. All warrants must distinctly specify the lia- Warrants bility for which they are drawn, and when it accrued. specify 4217. NOTE.-See Sec. 4076, ante. The Auditor must examine and settle the accounts of all persons indebted to the county, or what. ments with debtors to the county. Settle- holding moneys payable into the County Treasury, and must certify the amount to the Treasurer, and upon the presentation and filing of the Treasurer's receipt therefor give to such person a discharge, and charge the Treasurer with the amount received by him. To keep accounts, file receipts, etc. Warrants of Auditor to be numbered. Auditor to examine books of Treasurer, when. Auditor and County Judge to count money in Treasury and make statement. 4218. NOTE. See duties of Auditor with regard to licenses, Secs. 3356-3364, and notes, ante. The Auditor must keep accounts current with the Treasurer, and when any person deposits. with the Auditor any receipt given by the Treasurer for any money paid into the Treasury, the Auditor must file such receipt and charge the Treasurer with the amount thereof. 4219. All warrants issued by the Auditor during each year, commencing with the first Monday in January, must be numbered consecutively, and the number, date, and amount of each, and the name of the person to whom payable, and the purpose for which drawn, must be stated thereon, and they must, at the time they are issued, be registered by him. 4220. The Auditor must, between the first and tenth of each month, examine the books of the Treasurer and see that the same have been correctly kept. 4221. The County Judge and Auditor must, at least once in each month, count the money in the County Treasury, and make and verify in duplicate statements showing: 1. The amount of money that ought to be in the Treasury; 2. The amount and kind of money actually therein. NOTE. This and the succeeding section to a certain extent create a County Board of Examiners. Their duty here provided is to the County Treasury the same as that of the State Board to the State Treasury. See Penal Code, Sec. 176. ments to be filed and posted. 4222. They must file one of the statements in the Stateoffice of the County Clerk, and the Auditor must post and maintain the other in his office for at least a month thereafter. state ments collection to be made, 4223. The Auditor and Treasurer of each county Quarterly must, on the first Monday in February, May, August, concerning and November, make a joint statement to the Board of revenue of Supervisors, showing the whole amount of collec- when." tions (stating particularly the source of each portion of the revenue) from all sources paid into the County Treasury, the Funds among which the same was distributed, and the amount to each; the total amount of warrants drawn and paid, and on what Fund; the total amount of warrants drawn and unpaid, and accounts or claims audited, or allowed and unpaid, and the Fund out of which they are to be paid, and generally make a full and specific showing of the financial condition of the county. NOTE." Neglect of official duty," Sec. 176, Penal duties. 4224. The Auditor must discharge such other Other duties as are required by law. NOTE.-Auditor's In the case of the People vs. Ashbury, Auditor (No. "In People vs. Board of Supervisors (No. 3447), at this term, we held, and accordingly adjudged, that the order now again brought forward here to sustain the action of the Auditor, by which the Board assumed to remove these assessments from the Assessor's book, was 28-VOL. II. null and void in the absolute sense, because the statute had not conferred authority upon the Board to cancel or strike out an assessment under any circumstances. That no such power is given is obvious upon examination of the Act itself, and that unless it be found there it cannot exist, is too clear to require argument. "The order being a mere nullity, is of course to be disregarded altogether; the lines or marks placed upon the assessment roll and intended to indicate that an assessment found thereon has been canceled, or set aside by order of the Board, are nullities also, as much so as if placed there by any other person or tribunal not having the semblance of authority to alter the book in that respect. "This view disposes of the case; for upon looking into the records we do not find such a case presented as would justify us in entering upon a consideration of the constitutional question supposed to be involved, and so ably argued by one of the counsel for the respondent." Acts of 1872, on the subjects and pages given below, are of a local and special character and refer to the County Auditor: Butte, salary of, p. 709; Colusa, to draw warrant in favor of Samuel Cross, p. 893; Contra Costa, duty of relative to roads, p. 789; Lake, when to draw warrants for certain claims, p. 156; Lake, to draw warrant in favor of Thomas Allison, p. 53; Lassen, duty relative to road tax receipts and accounts, p. 68; Marin, to countersign bonds for erection of Court House and Jail, p. 27; Mariposa, to be paid a portion of salary by the State, p. 899; Mendocino, to issue bonds for erection of county buildings, p. 24; Napa, to draw warrant for salary of Assessor, p. 437; Nevada, to issue road tax receipts, p. 455; Plumas, duty relative to road tax receipts and accounts, p. 68; Plumas, to prepare poll tax receipts, p. 321; Plumas, to be Bond Commissioner, p. 770; Sacramento, to count certain warrants as cash, p. 248; Sacramento, duties under Act for reclamation of Swamp Land Districts Nos. Fifty and Fifty-four, pp. 881-885; Sacramento, to draw warrant in favor of Samuel Cross, p. 893; San Bernardino, fees of, p. 495; San Diego, duties of, pp. 196-198; San Francisco, to audit the claim of J. M. Kane, p. 118; San Francisco, to be Revenue Fund Commissioner, p. 773; San Francisco, duty in relation to the funded debt, p. 909; San Francisco, duties concerning opening of Montgomery Avenue, pp. 911-924; San Joaquin, to audit claim of J. G. Jenkins, p. 860; San Luis Obispo, to keep account of certain moneys, p. 91; Santa Barbara, duties regarding county bonds, pp. 56–58; Santa Bar bara, to keep account of certain moneys, p. 91; Santa SECTION 4234. Recorder to procure record books. 4235. What to be recorded. 4236. Indexes to be kept by Recorder. 4237. Records of certificates of sale. 4238. To record decrees of partition. 4239. Filing of copy to impart notice. 4240. May keep two or more indexes in same volume. 4241. Recorder's duty on receipt of instrument to be recorded. 4242. Recorded instruments to be indorsed. 4243. Recorder to make searches. 4244. Liable for neglect of certain duties. 4245. Fees to be prepaid. 4246. Records to be open for inspection. 4234. The Recorder must procure such books for records as the business of his office requires, but orders for the same must first be obtained from the Board of Supervisors. He has the custody of and must keep all books, records, maps, and papers deposited in his office. NOTE.-See note to Sec. 220, ante; also, Sec. 920, et seq.; also, Secs. 1014-1016, ante. See Secs. 3450-3453, et alia, ante, "Public lands." The functions devolved by law on the Auditor are performed by the Recorder when the office of Recorder and Clerk are consolidated. Recorder to procure record books. |