THE COUNTY TREASURER. The County Treasurer, as we have seen under the title of Loan Officer, is an officer recognized by the constitution of this state; and in the preceding chapter we find, that he receives his appointment, according to statute, from the supervisors of his County. No oath of office is required from him: his bond with approved sureties to the supervisors is deemed a sufficient prerequisite to his official acts. GENERAL DUTIES. It is the duty of the county treasurer, to receive all the monies raised in his county, for defraying the public and necessary charges thereof, and for the use of the state, and to pay all the monies by him received for such charges, as the supervisors of such county shall by a written order for that purpose direct. All monies received by him for the use of the state, he must pay to the treasurer of the state, within the time required by law. It is incumbent on him to keep a just and true account of the receipts and payments of all monies which shall come to his hands as treasurer of his county, and to enter the same in a book or books to be kept for that purpose, and once in every year at the annual meeting of the supervisors, or at such other time as they shall direct, to exhibit to them all such books and vouchers relating to the same, to be allowed and audited. His duty to pay on sight the amount of the orders of courts for expences in criminal suits. The statute regulating proceedings in criminal cases, makes it the duty of the county treasurer to pay on sight, or as soon after as he shall have sufficient monies in his hands, the amount of any order from any court, for the expences of the prosecutor, of foreign witnesses, or of poor persons having been witnesses on the trial or conviction in any such court of any person, for a larceny or other felony. And the treasurer shall be allowed in his accounts all such payments, as part of the sontingent charges of such county. Ilis duty when Collectors are in fault. If any collector in any city, town, or ward, shall not pay to the supervisor and overseers of the poor thereof, the monies directed to be paid such collector by his warrant, within the time therein mentioned, and produce to the county treasurer receipts for the same from one or more of the said overseers and supervisor, or satisfactory evidence of such payment, within one week after the expiration of the time mentioned in such warrant, the same shall be deemed to be unpaid, and it shall then be the duty of the treasurer to collect the same, together with other monies, if any, which may be due from such collector, for taxes, and to proceed in the same manner for the recovery thereof as is directed in such cases by the act, entitled "an act for the assessment and collection of taxes," and out of the first monies received by him on such proceedings, to pay the same to the said supervisor and overseers of the poor. On forfeiture of Collector's Bond. If the collector of any town or ward, forfeits the bond he has executed to the supervisor of such town or ward, for the faithful collection of the taxes thereof, it then becomes the duty of the county treasurer to give notice to the supervisor with whom such bond is lodged, of the amount due from such collector; and thereupon the said supervisor will cause the said bond to be put in suit, and recover the amount due from such collector with costs of suit. HIS DUTIES UNDER THE ACT FOR THE ASSESS MENT AND COLLECTION OF TAXES. On settlement with Collectors. If any collector shall within the one week, allowed him by law, after the expiration of the time for collecting the taxes according to his warrant, make oath before the county treasurer, that the sums mentioned in an account, then delivered to such county treasurer, remain unpaid, and that such collector has not, upon diligent inquiry, been able to discover any goods or chattels belonging to or in possession of either of the persons charged with or liable to pay the said respective sums whereon he could levy the same, and that such account is a true transcript from the assessment roll, then and in every such case it is the duty of the county treasurer to audit the account of such collector with the amount thereof, and before the first day of April thereafter to transmit to the comptroller of this state the said account or return of arrears, with the affidavit of the collector written at the foot or on the back of the said account; and if the collector shall at any time receive the tax on part of any lot, piece or parcel of land, charged with taxes in his assessment roll, and have specified such part, he must, enter in his arrears to the county treasurer such specification, in order that the part on which the taxes remain unpaid may be clearly known: Wherefore it is the duty of the treasurer carefully to compare the accounts of unpaid taxes with the original entries in the rolls, which must specify the owners' names of the real estate, the quantity of the land, description, valuation, tax due and unpaid; and on such account of unpaid taxes the treasurer must endorse a certificate accordingly. When and how to enforce payment from the Collectors. If any collector shall refuse or neglect to pay, according to law, to the county treasurer the amount of the taxes mentioned in the assessment roll delivered to him, then it is incumbent on the said treasurer, within twenty days thereafter, to issue a warrant, under his hand and seal, directed to the sheriff of the county, thereby commanding him to cause the same, or if any part thereof is paid or accounted for, then so much thereof as shall remain unpaid and not accounted for, to be made and levied of the goods and chattles, lands and tenements of such collector, and to return the money to him the said treasurer, within forty days after the date thereof, together with the said warrant; and shall immediately deliver the same warrant to the sheriff of the county. And it is made the special duty of the treasurer, on receiving from the supervisors an account of the assessment rolls and warrants, to charge in his books each collector with the amount of the money he is to collect, and in case of neglect of the sheriff in returning such warrant as aforesaid, to transmit a certificate thereof to the comptroller, that he the said treasurer has issued such warrant, mentioning against whom and for what sum, and that the sheriff has neglected to pay the same, or to pay the mothereof. ney If any county treasurer shall neglect to issue such warrant against any delinquent collector, or to transmit such account and certificate, he is thereby made answerable for the whole amount of the deficiency of such collector. His duty on the receipt of rejected taxes from the comptroller.In cases where taxes have been rejected by the comptroller for any causes whatever, and the transcripts thereof shall by him be transmitted to the county treasurer, it then becomes his duty to deliver such transcripts to the board of supervisors of his county, at their next meeting after he shall have received the same; to the intent that they may forthwith act thereupon as the law further requires. When and how to recewe arrears of county taxes from the state treasury. Whenever there are any arrears of taxes due any county, and the county treasurer shall produce to the comptrol county, certified by their clerk, agreeing to accept of such ar rears of taxes and interest, then the comptroller is authorised to issue a warrant in favor of such county treasurer, on the treasurer of this state, for the amount of such arrears and interest. Forms of Assessment Rolls and returns of unpaid Tuxes. Whenever the comptroller transmits to him blank forms of assessment rolls, and returns of unpaid taxes, he shall distribute them among the town clerks, to be delivered to the assessors, whose duty it shall be to complete the assessments in their several towns, in the manner required thereby. Comptroller's allowance of his Accounts. The comptroller in settling the accounts of the county treasurer, allows the deficiency on real estate only. All accounts of deficiencies on personal estate as well as the delinquencies of collectors, must be delivered by the treasurer to the supervisors, who will cause theamount thereof to be raised in the next tax. Specialty of is Payments. The first monies received by the county treasurer, must be applied to the payment of the county charges certified by the supervisors, and the residue of the monies received by him. must be paid into the treasury of this state, on or before the first day of March in every year, retaining one cent upon every dollar for bis services. Ordinary Compensation. Every county treasurer shall be entitled to retain for his services a commission, at the rate of one cent, upon every dollar which he shall receive and pay, to wit, one half of such commission for receiving, and the other half for paying. When and how to pay Creditors of the County. When any public monies are in the hands of the county treasurer, he shall pay to the creditors of such county, such sums, and in such manner, as the board of supervisors shall have directed. His duty by the School Act. By the school act of 1814 it is made his duty to apply for and receive all such monies as are in virtue of the said act from time to time apportioned to his coun ty, and to dispose of the same according to law. In case of his Death or Removal from Office. Upon the death, resignation, or removal from office, of any county treasurer, all the books and papers belonging to his office, upon the oath of the preceding treasurer, or in case of his death, upon the oath of his executors or administrators, shall be delivered to his successor in office; and if any such preceding treasurer, or his execu tors or administrators, shall refuse or neglect to deliver the same upon oath as aforesaid, being lawfully demanded, every such per-. son shall forfeit and pay for every such refusal or neglect, the sum of one thousand two hundred and fifty dollars, to be recovred with costs of suit for the use of the same county, in the name of the supervisors of such county, by action of debt or by information, in any court of record; and in every such action or information, it shall be sufficient for the plaintiff to set forth, that the defendant on the day such demand was made, became indebted to the supervisors of such county in the sum of one thousand two hundred and fifty dollars, as a forfeiture for refusing and neglecting to deliver up the books and papers belonging to the office of the treasurer of such county, according to the form of the act, to be paid to the supervisors of the same county, when he should be thereunto required, and to give the special matter in evidence. PRECEDENTS. WARRANT TO THE SHERIFF AGAINST A DELINQUENT COLLECTOR. State of New-York. To the Sheriff of the said County of dollars County of cents, to be made and levied of the goods and chattels, lands and tenements of A B. collector of the town of D. it being the amount of the tax of the year of remaining unpaid (or unaccounted for, if so) by the said collector. And you are hereby required, to return the money to me within forty days after the date hereof, together with this Warrant. And hereof fail not. Given under my hand and seal this day of in the year of F. G. Treasurer (L. s.) of County. |