To Meet Annually.

§ 2. The said board of auditors shall meet for the purpose of auditing and allowing such accounts annually in each town, at the place of holding the last town meeting, on the last Thursday preceding the annual meeting of the board of supervisors of the county.

Thus amended by Laws of 1844, chap. 288.

To Make Certificates. I

§ 3. The said board shall make a certificate to be signed by a majority of said board, specifying the name of the person in whose name the account is drawn, the nature of the demand and the amount allowed, and shall cause a duplicate of said certificate to be made, one of which shall be delivered to the town clerk of said town, to be by him kept on file for the inspection of any of the inhabitants of the town, and the other shall be delivered to the supervisor of said town to be by him laid before the board of supervisors of his county at their annual meeting.

Duty of Board of Supervisors.

4. The said board of supervisors are hereby authorized and directed to cause to be levied and raised upon said town the amount specified in said certificate in the same manner as they are now directed to levy and raise other town charges. 1 R. S, 835.

LAWS OF 1860, CHAP. 58.

AN ACT conferring additional powers on boards of Town Auditors.

Additional Powers of Town Auditors.

SECTION 1. The board of town auditors of the several towns of this State, in addition to the authority now vested in such board, shall have the power and, it shail be their duty at their annual meeting to audit the accounts of the justices of the peace and constables for fees in criminal cases, which are by law charge. able to any such town, and the amount thereof shall be included in their certifi. cate and assessed by the board of supervisors of the county upon such town, in the same manner as other town charges are now assessed and collected.

Thus amended by Laws of 1866, chap. 832.

Repeal.

§ 2. All acts and parts of acts inconsistent with this act are hereby repealed.

1 R. S. 835.

LAWS OF 1863, CHAP. 172.

AN ACT in relation to the accounts of Town Officers.

Duty of Town Auditors.

SECTION 1. The town auditors in the several towns of this State shall examine the accounts of the overseers of the poor and the commissioners of highways of such town, for all moneys received and disbursed by them, and shall meet for the purpose of examining the same, annually, in each town of this State, on the Tuesday preceding the annual town meeting to be held in each town.

Certain Officers to Account for Moneys.

$2. The commissioners of highways in each towns of this State, and all town officers who receive or disburse any moneys belonging to their respective towns

shall, on the last Tuesday preceding the annual town meeting of their town, account with the board of town officers of such town for all moneys received and disbursed by them by virtue of their offices.

Auditors to State Account.

3. The said board of town auditors shall make a statement of such accounts and append thereto a certificate to be signed by a majority of the board, showing the state of the accounts of the said highway commissioners and other officers at the date of the certificate; which statement and certificate shall be filed with the town clerk of the town, and be by him produced at the next annual town meeting, and publicly read.

1 R. S. 836.

LAWS OF 1866, CHAP. 832.

AN ACT to amend an act entitled "An act conferring additional powers on boards of Town Auditors," passed March third, eighteen hundred and sixty.

Appeal to Supervisors of County.

2. In every case where any account of a justice of the peace or town constable, for fees in criminal cases, is audited by a board of town auditors of any town, any tax payer of said town may appeal from such auditing and allowance to the board of supervisors of the county, and such board of supervisors shall thereupon have power to audit and allow such bill; and in case any such accoun shall be disallowed, or the amount thereof reduced, the party presenting the same shall have the same right of appeal as above provided.

As to justices, see Laws of 1860, 1866, ante, § 445, and Laws of 1869, chap. 855, on next page below.

Within what Time to be Taken.

3. Such appeal shall be taken within five days after the allowance or disallowance of a bill by such town auditors, in whole or in part, by the service of a notice of appeal in writing on the town clerk, and said town clerk shall forthwith thereafter transmit said bill to the board of supervisors of said county to be audited and allowed by them, and said board of town auditors shall have no further jurisdiction over any such bill after the service of said notice of appeal.

When Bill not to be Levied, etc.

§ 4. If after service of any notice of appeal, the bill is not transmitted to the board of supervisors, as herein provided, no part thereof shall be levied or collected.

Collected by Tax.

§ 5. Such part of the town bills audited by the board of supervisors after such appeals as shall be allowed, shall be assessed, levied and collected by the said board in the same manner as other town charges.

§1 is set forth in Laws of 1860, chap. 58, ante; Laws of 1869, chap. 855; 1 R. S. 836. The bills rendered by justices of the peace for services in criminal proceedings shall, in all cases, contain the name and residence of the complainant, the offense charged, the action of the justice on such complaint, the constable or officer to whom any warrant on such complaint was delivered, and whether the person charged was or was not arrested, and whether an examination was waived or had and witnesses swore thereon; and the account shall also show the final action of the justice in the premises. At any time within fifteen days after the board of town auditors of any town shall have filed with the town clerk thereof, the certificate of accounts audited as required by law, any tax payer of said town may appeal from the action of said board of town auditors, in auditing the account of any justice of the peace, to the board of supervisors of the county. Said appeal

shall be made by serving notice thereof, in writing, on the town clerk of the town, and on the clerk of the board of supervisors, within the time above limited. The said supervisors shall thereupon audit the accounts of such justices of the peace, and their decision in the auditing and allowing of said accounts shall be final.

Laws of 1869, chap. 855, § 6, as amended by Laws of 1871, chap. 274.

The statutes of 1840, 1860, 1863, 1866 and 1869 contain all the provisions of the Revised Statutes, and the latter are, therefore, omitted.

§ 446. Second. Some few towns, viz.: Ausable, Champlain, Peru and Plattsburgh in Clinton county; Lenox in Madison county; Queensbury, Chester and Caldwell in Warren county, and the county of Essex, are acting under chapter 180, Laws of 1875, which provides for the election of three town auditors, who form the board of town auditors, having all the powers conferred by the laws above set forth.

The following is the law;

Town Auditors.—In addition to the officers now authorized by law to be elected at town meetings, there shall be chosen in the manner hereinafter provided, in each of the towns of this State, at the next annual town meeting held after the passage of this act, and annually thereafter, three town auditors, whose terms of office shall continue during one year after their election, and who shall form the board of town auditors of the town for which they are elected.

Laws 1875, chap. 180, § 1.

Powers and Duties.-All the powers conferred by law upon boards of town auditors, and all duties required by law to be performed by such boards, are conferred upon and shall be required of the town auditors elected or appointed under and pursuant to this act. All bills and claims must be presented on the first day of their session.

Id., § 2.

Voting for.-Such town auditors shall be voted for upon the same ballots as other town officers, and the ballots received and canvassed, and their election certified, excepting, however, that only two of such auditors shall be voted for on each ballot, and the two persons having the highest number of votes shall be declared elected as two of such auditors, and the person having the next highest number of votes shall be appointed by the presiding officer of such town meeting, or in case the election is held in election districts, by the supervisor and justices of the peace of such town, or a majority of them, as the other of such auditors.

Id., § 3.

Who Eligible.- No person shall be elected or appointed as such town auditor, or shall hold office as such, unless he is a free

holder of the town for which he shall be elected or appointed, and no person so elected or appointed shall hold any other office in such town during the term for which he is elected or appointed; and if he shall accept an election or appointment to any other office in such town, he shall immediately cease to be a town auditor, and the vacancy in his office shall be supplied in the manner hereinafter required.

Id., § 4.

Compensation.-Each of such town auditors shall be entitled to and shall receive for his services $3 per day for each day (not exceeding three) actually employed by him in the performance of the duties of his office, except in towns having a population of over six thousand, in which towns they may sit not to exceed six days.

In case of any vacancy occurring in the board of town auditors by the death or removal from the town of any or either of such auditors, or by his neglect or refusal to accept such office, the supervisor of the town in which such vacancy occurs may appoint some suitable and competent person to fill such vacancy until the next annual town meeting thereafter.

Id., § 5, as amended by Laws 1881, chap. 370.

Repealing Clause.- Chapter 180 of the Laws of 1875, entitled "An act creating a board of town auditors in the several towns of this State and to prescribe their powers and duties," and also all the acts amendatory thereof, are hereby repealed, "except in the towns of Ausable, Champlain, Peru and Plattsburgh, in the county of Clinton; and the town of Lenox, in the county of Madison; and towns of Queensbury, Chester and Caldwell, in the county of Warren, and the county of Essex."

Laws 1883, chap. 48, as amended by Laws 1883, chap. 130.

Under this act it is held that the commissioners of highways are required to account annually before the board of town auditors, and not before the board of town officers.

People, ex rel. Bechtel, v. Welbrook, 27 Hun, 598,

§ 447. Third. In 1886, another statute was passed, by which the electors of any town may determine, by ballot, to elect a board of town auditors. The following is the law:

Town Meeting may Adopt this Act.-The electors in each of the several towns of this State may, at any annual town meeting held after the passage of this act, determine by ballot whether there shall be elected at the next succeeding town meeting, held in the town, a board of town auditors in and for said town, in the manner and under the restrictions hereinafter prescribed.

Laws 1886, chap. 585, § 1.

Notice and Ballots Required.—If requested so to do by a request in writing, signed by at least twenty freeholders residing in the town, the assessors, or a majority thereof, shall give notice by posting in three conspicuous places in the town ten days before the annual town meeting to be held therein, a written notice; if there is a newspaper published in said town, such notice shall be published therein for two successive weeks immediately before said town meeting, to the effect that the electors of the town will determine such fact at the ensuing town meeting. The said assessors shall thereupon have prepared, at the expense of the town, ballots to be used at said town meeting for the purpose herein named, on which shall be printed the words in plain type, "For Town Auditors," and "Against Town Auditors," respectively. A separate ballot-box shall be provided, in which said ballots shall be deposited by the electors who shall vote at said town meeting. The ballots shall be canvassed the same as the ballots cast for town officers at the said town meeting. Id., § 2.

Terms of Office.-If a majority of such ballots so cast shall be in favor of electing a board of town auditors, there shall be chosen, in the manner prescribed in the next section, at the next succeeding annual town meeting, three town auditors, one of whom shall be elected for one year, one for two years and one for three years and annually thereafter, unless otherwise determined as provided in this act, one town anditor to serve three years and who shall form the board of town auditors of said town.

How Voted for.-Such town auditors shall be voted for upon the same ballots as other town officers, and the ballot received and canvassed and their election certified.

Id., § 4.

Powers of.--All the powers conferred by law upon boards of town auditors, and all duties required by law to be performed by such boards are conferred upon and shall be required of the town auditors elected or appointed under and pursuant to this act. On the Tuesday preceding the annual town meeting in each year they shall examine and audit the accounts of the supervisor for money received and disbursed by him, and the supervisor shall account with them, instead of with the justice of the peace and town clerk, as now provided by law. All bills and claims must be presented to such auditors on the first day of their session.

Id., § 5, as amended by Laws 1888, chap. 488.

Who Eligible-to Hold no Other Office.—No person shall be elected or appointed as such town auditor, or shall hold office as such, unless he is a freeholder of the town in which he is elected, and liable to pay taxes therein; and no person so elected or appointed shall hold any other office in said town during the term