act not involving the exercise of official discretion and mandamus will issue to compel the audit. Lower v. United States, 91 U. S. 536. § 1250. Judgments to be laid before Supervisors. * * * * * If judgment be rendered for any debt, damages or costs against any town or the Supervisor thereof, or the Overseers of the Poor thereof, on account of the liability of such town, and such judgment be not suspended by writ of error or otherwise, or be not paid and satisfied before the next annual meeting of the Board of Supervisors of the county, a certified copy of the docket of such judgment, or the record thereof, if required by such Board, shall be laid before the Board of Supervisors of the county at some annual meeting thereof. 2 R. S. 474, § 102 (3 R. S. [8th ed.] 2685). § 1251. When execution against officer not to issue. An execution cannot be issued upon a judgment for a sum of money, rendered against an officer in an action or special proceeding, brought by or against him, in his official capacity, pursuant to this article; except where it is rendered against the trustee or trustees of a school district, or the Commissioner or Commissioners of Highways of a town. In either of those cases, an execution may be issued against and be collected out of the property of the officer, and the sum collected must be allowed to him, in the settlement of his official accounts, except as otherwise specially prescribed by law. Code of Civil Procedure, § 1931. 1252. When town liable for costs. In an action or special proceeding, brought in the name of the people of the state, to recover money or property, or to establish a right or claim, for the benefit of a county, city, town or village, costs shall not be awarded against the people; but, where they are awarded to the defendant, they must be awarded against the body for whose benefit the action or special proceeding was brought. Ibid., § 3243. § 1253. When Supervisor not liable for costs. Costs cannot be awarded to the plaintiff in an action against a school officer or Supervisor, on account of an act performed by him, by virtue of, or under color of his office; or on account of a refusal or an omission to perform a duty enjoined upon him by law, where his act or refusal or omission might have been the subject of an appeal to the State Superintendent of Public Instruction, and where it is certified that it appeared upon the trial that the defendant acted in good faith. But this section does not apply to an action for a penalty, or to an action or a special proceeding to enforce a decision of the Superintendent. Ibid., § 3244. § 1254. And be collected like taxes. The Board of Supervisors shall add the amount of such judgment, together with interest thereon, from the time of recovery to the first Monday in February then next, and also the expenses of the certified copy of the docket or record of judgment mentioned in the preceding section, to the tax to be levied upon the county or town against which, or against the officers of which, such recovery shall have been had; which sums shall be assessed, levied and collected as other contingent charges of such town or county, and shall be paid by the County Treasurer to the person recovering such judgment. Ibid., § 103. § 1255. Supervisors must levy tax to pay judgments. If any final judgment for a sum of money, or directing the payment of money, shall have been, or shall hereafter be recovered against any county, town, city or incorporated village within this state, and the same remains or shall hereafter remain unpaid, and the execution thereof is not, or shall not be stayed as required by law, or if so stayed, the stay has expired, or shall hereafter expire, it shall be the duty of the Board of Supervisors, if the judgment is, or shall be, recovered against a county or town, or of the Common Council of the city, or the Board of Trustees of the village, if the judgment is, or shall be, recovered against a city or an incorporated village, and the said Board of Supervisors, Common Council or Board of Trustees is hereby empowered to assess, levy and cause to be collected at the same time and in like manner as other moneys for the necessary expenses of the county, town, city or village, as the case may be, are then next thereafter to be assessed, levied and collected, and in addition to the moneys now authorized by law to be assessed, levied and collected for that purpose, a sum of money sufficient to pay the judgment with the interest thereupon and the fees and expenses chargeable by law upon the execution, if any, issued to collect the same. The moneys so assessed and levied, as soon as collected and paid to the proper receiving and disbursing officer or officers, or so much thereof as may be necessary, shall, from time to time, be paid by him or them to the judgment creditor, administrator or assignee or other person entitled to receive the same by reason of the said judgment, without any deduction for his or their fees or commissions. Laws 1880, chap. 554, § 1; 1 R. S. (8th ed.) 943. § 1256. Such sum is additional to taxes. No restriction or limitation imposed by law as to the sum to be raised in any year in any city or village shall apply to the moneys to be raised for the purposes specified in the last preceding section; but the said moneys shall be raised in addition to any sum so restricted or limited. Ibid., § 2. A judgment by confession by a town officer, without litigation, is not conclusive upon the Board of Supervisors and they may go behind it and to determine whether or not the claim on which the judgment was founded was a proper charge. Gere v. Supervisors of Cayuga Co., 7 How. Pr. 255. But a judgment in a litigated action is conclusive. People v. Supervisors of Delaware Co., 12 How. Pr. 50. And where the Supervisors have no discretion mandamus will issue to compel them to proceed. Boyce v. Supervisors of Cayuga Co., 20 Barb. 294. § 1257. When Supervisor or Overseer to pay judgments. If the Supervisor of a town or the Overseer of the Poor of a town, against whom any judgment shall have been rendered, which shall not be suspended by writ of error or otherwise, have sufficient moneys in their hands, belonging to their town, not especially appropriated, they shall in like manner pay the amount of such judgment and the interest thereon, upon the like evidence; and for a failure so to do, they shall in like manner be responsible personally to the party in whose favor such judgment was obtained. 2 R. S. 475, § 105 (3 R. S. [8th ed.] 2685). 1258. When Supervisor shall pay. If the recovery be had against a town in its own name, the Supervisor thereof shall, in like manner and upon like evidence, pay the amount thereof with interest, out of any moneys in his hands belonging to such town, not specially appropriated; and for a failure to do so, shall be personally responsible for such amount, to the party in whose favor such judgment was obtained. Ibid., S 106. CHAPTER XXVIII. OF JUDICIAL PROCEEDINGS BY AND AGAINST COUNTIES. § 1259. A county may sue and be sued. $1260. In name of Board of Supervisors. § 1261. Actions before Justices of the Peace. § 1262. Process, how served. § 1263. Who competent as witnesses and jurors. § 1264. Actions by counties. § 1265. When county may sue or be sued. § 1266. Actions to determine in which county disputed lands are tax able. § 1267. Commencement of such actions. § 1268. Provisions of Code made applicable. § 1269. Assessment to refund such taxes. § 1270. No action to be maintained against the state. § 1271. Statutory actions against county. § 1272. Remedies against a county. 1273. When action will lie against county. $1274. When action will not lie against county. § 1275. Actions by counties, when they will lie. § 1276. When actions by county will not lie. COMPENSATION FOR PROPERTY DESTROYED BY MOBS OR RIOTS. § 1277. County or city liable for damages. $1278. When costs are recoverable. § 1279. Judgment, how collected. 1280. Right of recovery, how defeated. § 1281. Action against rioters. § 1282. Limitation. § 1283. Certain judgments to be laid before Supervisors. ACTIONS BY TAX PAYER TO PREVENT WASTE, ETC. $1287. Tax payer may maintain action against officers, etc. § 1288. Action by tax payer against public officer. § 1259. A county may sue and be sued. Each county, as a body corporate, has capacity to sue |