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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.

NOTE. See duties of Auditor with regard to licenses, Secs. 3356-3364, and notes, ante.

4218. 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.

4222.

They must file one of the statements in the

office of the County Clerk, and the Auditor must post and maintain the other in his office for at least a month thereafter.

State

ments to

be filed

and posted.

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.

4224.

NOTE." Neglect of official duty," Sec. 176, Penal
Code Cal. See, also, id., Sec. 71.

The Auditor must discharge such other Other

duties as are required by law.

NOTE.-Auditor's powers and duties in drawing warrants, see Connor vs. Morris, 25 Cal., p. 447; Nougues vs. Douglass, 7 Cal., p. 65. When offices of Clerk and Recorder are consolidated, Recorder is Auditor, and that officer acts as such.-People vs. Darrach, 9 Cal., p. 324; see, also, People vs. Durick, 20 Cal., p. 94. See "Revenue" and "Supervisors," ante.

In the case of the People vs. Ashbury, Auditor (No. 3537), mentioned in note to Sec. 3713, ante, on the 26th inst. the Supreme Court of California rendered a decision without deciding the constitutional question, concluding as follows:

"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.

duties.

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
Barbara, duty relative to school bonds, p. 123; Santa
Clara, salary of deputy, p. 859; Santa Clara, duties in
relation to refunding the bonded indebtednesss, pp.
896-899; Siskiyou, to apportion school tax, p. 3; Siski-
you, to draw warrants on the Relief Fund, p. 34; Siski-
you, to draw warrant for transfer of School Fund, p.81;
Siskiyou, to draw warrant on Indian Fund, p. 418;
Sonoma, salary of, p. 583; Stanislaus, duties concerning
bonds issued for building Court House and Jail, p. 41;
Sutter, to draw warrant in favor of Samuel Cross, p.
893; Tehama, duties relative to schools, p. 130; Yolo,
compensation of, p. 179; Yolo, to make and file copy
with County Treasurer of assessments due for reclama-
tion purposes, p. 840; Yolo, to draw warrant in favor
of Samuel Cross, p. 893.

ARTICLE VII.

RECORDER.

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.

to procure

books.

4234. The Recorder must procure such books for Recorder records as the business of his office requires, but orders record 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.

What to be recorded.

See People vs. Darrach, 9 Cal., p. 324; and People vs. Durick, 20 Cal., p. 94. For duties of Recorder other than in this Article specified, see Civil Code Cal., index, title "Recorder" and "Recording;" Co. Civ. Pro. Cal., Titles "Lis pendens," "Attachment," "Partition."

4235. He must, upon the payment of his fees for the same, record separately, in large and well bound separate books, in a fair hand:

1. Deeds, grants, transfers, and mortgages of real estate, releases of mortgages, powers of attorney to convey real estate, and leases which have been acknowledged or proved;

2. Mortgages of personal property;

3. Certificates of marriage and marriage contracts; 4. Wills admitted to probate;

5. Official bonds;

6. Notices of mechanics' liens;

7. Transcripts of judgments which by law are made liens upon real estate;

8. Notices of attachments upon real estate;

9. Notices of the pendency of an action affecting real estate, the title thereto, or possession thereof; 10. Instruments describing or relating to the separate property of married women;

11. Notices of preemption claims;

12. Births and deaths; and,

13. Such other writings as are required or permitted by law to be recorded.

NOTE. What may be recorded.-See Civil Code Cal., Vol. I, pp. 315-317, Secs. 1158-1164. Mode of recording.-Id., Secs. 1169–1173. "Homesteads.”— Id., Secs. 1264, 1268.

Subd. 1.-Civil Code Cal., Sec. 1158, et seq. Mortgages of realty and powers to execute.-Id., Secs. 29332937, 2940, 2941, 2952, 2963.

Subd. 2.-Id., Secs. 2959-2962.

Subd. 3.-Id., Secs. 74, 75, 77, 179, and Sec. 3079, ante.

Subd. 4.-Code Civil Procedure Cal., Sec. 1322.

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