on non-resident lands. Unpaid resident taxes relevied on the same land. Deficiency of tax of 18, to| be added to the towns' share of county charges. Surplus of taxes of 18, to be deducted from the towns share of county Omitted taxes of 18, levied | the current year, to be decharges. ducted from the amount to be raised in the town (see column 17), and the ratio made upon balance. Whole amount of county charges to be levied upon each town. § 801. Ratio and Apportionment Table. 8. 9. 10. 11. 24 Annsville Augusta. Boonville Annsville. Augusta. Boonville. Bridgewater. Camden. Deerfield. New Hartford. Paris. Remsen. Rome. Sangerfield. Steuben. Utica, 1st ward Steuben Trenton TO THE BOARD OF SUPERVISORS OF THE COUNTY OF ONEIDA: ; that in apporreport the above purpose therein The committee to ascertain and apportion the amount of taxes levied, report that the total amount of county charges directed by the board to be raised is $ tioning the same the committee adopted the ratio of which produces the sum stated in the footing, being than the appropriation, and they further tabular statement, containing also the amounts levied for other purposes, and recommend that the sums therein stated be raised by tax as therein assessed, for the mentioned, and that the resolution herewith submitted be adopted. Resolved, That the report of the committee on apportionment and ratio of taxes be concurred in and that the amounts as contained in the tabular statement thereof, hereto annexed, be and the same are hereby levied upon the taxable property in the county. } Committee. , the above schedule was adopted by said board, together with the recommendation of the ............................................... CHAIRMAN. At the annual meeting of the board of supervisors of the county of Oneida, committee to raise the sums therein stated for the purposes therein mentioned. • If in excess insert the word more; if minus the amount, insert the word less. .18 ..... § 802. Directions for Preparing the Schedule. Enter the amount reported to the supervisor of the town by the over- Enter the amount of columns 1 and 2 as standing opposite each town, in ... Enter the amount of town expenses as audited by the town audit- Enter the amount of unpaid resident taxes, as reported by the county Enter the amount of columns 2, 4, 5 and 6, in column. .... Enter the amount of uncollected school taxes as reported to the super- Enter the amount charged in the treasurer's account for the current Enter the amount of column 20 of the preceding year, in column.... Enter the omitted taxes of the preceding year, and levied the current year upon petition of the assessors of the respective towns and wards, pursuant to chapter 453, Laws of 1865, and chapter 575 Laws of 1868 (see § 325, 343, ante), in column.. No. 1 2 3 4 5 8 9 10 11 12 13 Enter the pro rata portion of the aggregate of county charges, with the amount of column 11 added, or column 12 deducted (as the case may be), in column..... 14 Enter the State tax upon the corrected valuation of the town as re- 15 16 17 Enter the amount of columns 5, 6, 8, 9, 10, 16 and 20, in column... Enter the excess or deficit of the extensions and footings of the supervisors' tax book, for current year, in columns.... 18 Enter the amount of the assessors' taxes upon dogs as returned to the supervisor, and reported to the board by the committee upon footing assessment-rolls, in column. 19, 20 21 NOTE.-The amounts in column 13 should be deducted respectively from the town's share to be raised (see column 17), and the ratio made upon the balance. The amount of tax produced by the ratio, added to the sum thus deducted, should equal the aggregate required to be raised in such town. No other action by the committee is required, in regard to the amounts contained in column 13. To insure accuracy. Each page of the assessment-roll should be proved at the completion of such page by a comparison of the taxes as extended, with the amount of such taxes upon the gross sum of the page. CHAPTER XIII. OF THE DUTIES OF THE CLERK. SEC. 803. Appointment of a clerk. 805. Accounts to be filed. 809. To make statement. 810. To publish abstracts of town audits. 811. To publish county audits. 813. To publish reports as to town debts. 818. To return value of estate. § 803. Appointment of a Clerk.— Each board of supervisors shall, as often as may be necessary, appoint some proper person to be their clerk, who shall hold his office during their pleasure, and whose general duty it shall be, 1. To record, in a book to be provided for the purpose, all the proceedings of the board. 2. To make regular entries of all their resolutions or decisions on all questions 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. And to preserve and file all accounts acted upon by the board. 2 R. S. 927, § 9. There are local laws on this subject. All resolutions offered in the Board, which are received by the chairman for consideration, should at the time of such presentation, be entered at length upon the journal, and in no instance, should the records contain the substance only of such resolutions. In some counties boards of supervisors have directed their past proceedings to be expunged from their records and certain proceedings to be entirely omitted from such records, leaving the resolution directing such expunging to remain, as the authority for such omission. Such proceedings are not only very improper, but of doubtful validity, for the emasculated journal would not thus contain "a record of all" its action upon the questions before them. A majority could in this manner make the records exhibit unanimous votes upon every proposition considered by them. If votes for expunging certain matters from their records are taken, such votes should only be recorded as making such expunging pro forma and not by mutilation of the records. § 804. His Compensation.—The clerk shall receive a reasonable compensation for his services, to be fixed by the board of supervisors, and to be paid by the county. Id., § 10. There are local laws on this subject. Books, Etc., to be Deposited with Clerk.-The books, records and accounts of the boards of supervisors shall be deposited with their clerk, and shall be open, without reward, to the examination of all persons. Id., § 805. Accounts to be Filed.—It shall be the duty of the clerk to designate upon every account upon which any sum shall be audited and allowed by the board, the amount so audited and allowed and the charges for which the same was allowed; and he shall also deliver to any person who may demand it, a certified copy of any account on file in his office, on receiving from such person six cents for every folio of one hundred and twenty-eight words contained in such copy. Id., § 12. § 806. Accounts to be Numbered.-All accounts presented in any year to the board of supervisors of any county shall be numbered, from number one upward, in the order in which they are presented, and a memorandum of the time of presenting the same, of the names of the persons in whose favor they shall be made out and by whom they shall be presented, shall be entered in the minutes of the board to which they shall be presented; and no such account after being so presented shall be withdrawn from the custody of the board or its clerk for any purpose whatever, except to be used as evidence upon a judicial trial or proceeding; and in such case it shall, after being so used, be forthwith returned to such custody. Laws of 1845, chap. 180, 28; 1 R. S. 846. 82 § 807. Form of Register of Accounts, REGISTER of Accounts presented to the Board of Supervisors County, for audit at their Annual Session, 18 . of § 808. May Administer Oaths.-The clerks of boards of supervisors of the several counties in this State have the same power as the chairman thereof, to administer oaths to any person concerning any matter submitted to the board, or connected with their powers or duties. Laws of 1856, chap. 108. 809. To Make Statement.-It shall be the duty of clerks of boards of supervisors on the 31st day of December, or within ten days previous thereto, in each year, to make out a statement showing, 1. The amount of compensation audited by the board of supervisors, to the members thereof, severally, within the year, and the items and nature of such compensation as audited. 2. The number of days the board shall have been in session within such year, and the distance traveled by the members respectively, in attending the meeting of the board. 3. Whether any accounts were audited or allowed without being verified according to law, for any member of the board of supervisors, or any other person, and if any, how much, and for what. And such statement shall be certified by such clerk, and be printed in a newspaper printed in the county, in the manner that the accounts audited by boards of supervisors are now required by law to be printed, within two weeks after said statement shall be so made out, and it shall be the special duty of such clerk to see that |