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the said superintendents, and shall charge the said towns with nTLB L the said proportions; which statement shall be by them delivered to the county treasurer, as before directed.

<$ 49. At the annual meeting of the board of supervisors, 2j£LtoW the county treasurer shall lay before them the account so per?TMo«l kept by him; and if it shall appear that there is a balance j^°^.s' against any town, the said board shall add the same to the lectcd amount of taxes to be levied and collected upon such town, with the other contingent expenses thereof, together with such a sum for interest, at the rate of seven dollars on the hundred, as will reimburse and satisfy any advances that may be made, or that may have been made, from the county treasury, for such town; which monies, when collected, shall be paid to the county treasurer.

§ 50. The superintendents of the poor in each county shall Jxpeniseo* annually present to the board of supervisors, at their annual coSntv g meeting, an estimate of the sum which, in their opinion, will {tefrayedT be necessary, during the ensuing year, for the support of the county poor; and the said supervisors shall cause such sum as they may deem necessary for that purpose, to be assessed, levied and collected, in the same manner as the other contingent expenses of the county, to be paid to the county treasurer, and to be by him kept as a separate fund, distinct from the other funds of the county.

9 B., 260.

§ 51. In those counties where there are no county poor- [«*n houses established, the overseers of the poor of the respective overeeeS0' towns shall enter, in books to be provided at the expense of in their towns, an account of all matters transacted by them, re- countie». lating to their official duties; of all monies received by them, specifying from whom, and on what account; of all monies laid out and disbursed by them, to whom, and by what authority, and specifying, in each case, whether to county poor or to town poor; the names of all persons applying for relief, and ordered to be relieved as aforesaid; the day and year when they were admitted to have relief; the weekly or other sums of money allowed for that purpose, and the cause of giviug such relief.

1 R. L., 290, § 28.

§ 52. On the Tuesday next preceding the annual town- H10J,n|n8de1^ meeting of every town, the overseers of the poor shall lay the tied, said original books before the board of town auditors, together with a just and true account of all monies by them received and expended for the use of the poor, and in what manner, together with an account of the earnings of the poor persons by them employed; which account shall be verified by the oaths of the overseers, and shall be filed with the town clerk. The board of town auditors shall compare the said account [See <*. Xl with the entries in the poor books aforesaid; shall examine irticie's.f5 the vouchers in support thereof, and shall audit and settle the

TITLK L same, and state the balance due from such overseers, or to them, as the case may be. No credit shall be allowed to any overseer for monies paid, unless it shall appear that such payment was made pursuant to a legal order.

1 R. L., 290, § 28 & 30.

penalty. S ^3. Every person who, having been an overseer of the poor, shall refuse or neglect to present such original books, or to exhibit such accounts, to the board of town auditors, as required in the last section, shall forfeit the sum of two hundred and fifty dollars, to be recovered by and in the name of the overseers of the poor of such town.

1 R. L., 290, § 30.

Accounts § 54. In those counties where the respective towns are mftcVto be made liable for the support of their poor, it shall be the duty townatmeet-*own clerk to exhibit at the annual town-meetings, the •■■> accounts for the support of the poor therein, the preceding year, as the same shall have been allowed and passed by the , board of town auditors, which accounts shall be openly and distinctly read by the clerk of the meeting; and the overseers of the poor shall also present an estimate of the sum which they shall deem necessary to supply any deficiency of the preceding year, and to provide for the support of the poor for the ensuing year.

1 R. L., 287, § 23; Laws of 1817, 176; 16 How. P. R., 257.

Expense of § 55. The inhabitants of such town shall thereupon, by a town°poor, v°te of a majority of the persons qualified to choose town officers, determine upon the sum of money which shall be assessed upon the said town the ensuing year, for the purpose teas] aforesaid. The sum so voted, when raised and collected, in those counties where a county poor-house, or other place shall have been provided for the reception of the poor, shall be paid to the county treasurer, and by him placed to the credit of the town: in all other counties, the sum so voted by any town, shall be paid to the overseers of the poor thereof.

1S.L, 287, § 23; Laws of 1817, 176; 16 How. P. R., 260.

ro. in cer- § 56. The overseers of the poor in the cities of Albany, tain cities. Hudson, Troy, Schenectady and Oswego, shall lay their books before, and render their accounts to the common councils of the said cities respectively, from time to time, as shall be required. The common councils of such of the said cities as shall be liable for the support of their own poor, shall yearly, determine the sum of money to be raised in such cities respectively, for the support of the poor for the ensuing year; a certified copy of which shall be laid before the board of supervisors of the county, who shall cause the same to be assessed, levied, collected and paid to the county treasurer.

1 R. L., 287; Laws of 1853, ch. 70.

compensa- § 57. The accounts of overseers of the poor, and of justices overseers of the peace, for any personal or official services rendered by

how d frayed.

them, in relation to the poor, shall be audited and settled by jj£ L the board of supervisors, and the sums thus audited and ««». allowed, shall be paid by the county treasurer; and if such services were rendered in behalf of any town liable to support its own poor, the same shall be charged to such town. No allowance for time or services shall be made to any officer for attending any board with any accounts, for the purpose of having the same audited or paid.

See Laws of 1832, ch. 26.

§ 58. Any person who shall send, carry, transport, remove Penalty for or bring, or who shall cause to be sent, earned, transported, Ac, paubrought, or removed, any poor or indigent person, from any per*city, town, or county, to any other city, town, or county, without legal authority, and there leave such poor person, with intent to make any such city, town, or county to which the removal shall be made, chargeable with the support of such pauper, or who shall entice any such poor person so to remove, with such intent, shall forfeit fifty dollars, to be recovered by and in the name of the overseers of the poor of the town to which such pauper shall be brought or removed, or . in the name of the superintendents of the poor of the county into which the said poor person shall be removed; and shall, moreover, be deemed guilty of a misdemeanor, and on conviction, shall be imprisoned not exceeding six months, or fined not exceeding one hundred dollars, or both, in the discretion of the court.

Laws of 1817, 77; 1824, 385, § 9; 1825, 283; 1827, 255; 24 W., 344.

§ 59. The pauper so removed, brought, or enticed, shall be Pr00JJ* maintained by the county superintendents of the county pe^ support where he may be. They may give notice to either of the removed^' overseers of the poor of the town from which he was brought or enticed, if such town be liable for his support; and if there [«a»] be no town in the county from which he was brought or enticed, liable for his support, then to either of the county superintendents of the poor of such county, informing them of such improper removal, and requiring them forthwith to take charge of such pauper.

§ 60. The county superintendents, or the overseers to whom Ibsuch notice may be directed, shall, within thirty days after the service thereof, take and remove the pauper so brought or enticed, to their county or town, and there support him, and pay the expense of such notice, and of the support of such pauper; or they shall, within the said time, by a written instru- £J*5JJJ« ment under their hands, notify the county superintendents teewd. from whom such notice was received, or either of them, that they deny the allegation of such improper enticing or removal, or that their town is liable for the support of such pauper.

g 61. If there shall be a neglect to take and remove such Negicctto pauper, and also to notify such denial, within the time above conteB' prescribed, the said county superintendents and overseers

respectively, whose duty it was so to do, their successors, and their respective counties or towns, shall be deemed to have acquiesced in the allegations contained in such first notice, and shall be forever precluded from contesting the same; and their counties and towns respectively, shall be liable for the expenses of the support of such pauper, which may be sued for and recovered, from time to time, by the county superintendents incurring the said expenses, in actions against the superintendents of the poor of the county, or the overseers of the poor of the town, as the case may be, so liable for such expenses.

sau, when g 62. Upon the service of any such notice of denial the brought, county superintendents upon whom the same may be served, shall, within three months, commence a suit against the overseers of the poor of the town, or the county superintendents of the poor of the county, to whom the first notice was directed, or against their successors in office, for the expenses incurred in the support of such pauper, and shall prosecute the same to effect; if they neglect to do so, they, their successors, and their county, shall be forever precluded from all claim against the county or town to whose officers such first notice was directed, or any of their officers, for any expenses that may have been, or may be, incurred for the support of such pauper.

4 H., 559.

pennity on g 63. Every county superintendent who shall neglect to tendenta for render any account, or statement, to the board of supervisors, reader^, as herein required, or to pay over any monies, within the time counts, &c. prescribed by law, shall forfeit two hundred and fifty dollars, to be sued for and recovered by and in the name of the county treasurer. The superintendents shall also be liable to an action, either jointly, or severally, by the county treasurer, for all monies which shall be in their hands after the time the [630] same should have been paid over according to law, with interest thereon, at the rate of ten dollars upon the hundred for a year, from the time when the same should have been paid over.

§ 64 repealed by Laws of 1831, ch. 277, § 3, and a new provision enacted.

Payment § 65. All penalties imposed by this Title, shall be for the 2rttc»0andn" benefit of the poor; when recovered, they shall be paid to catioiipp"' *ue county treasurer, and by him credited to the town by whose officers they have been collected, if such town be liable for the support of its own poor, or to the county, when collected by the county superintendents; if not paid by the persons collecting the same, when demanded by the county treasurer, he may maintain an action therefor, in his name of office.

oreMeers § 66. Whenever it shall be made to appear to the satisfactwnaMea! tion of any overseer of the poor, either upon complaint, or otherwise, that a penalty has been incurred by the violation of any provisions contained in the statutes of this state, which TITL* L such overseer is directed by law to collect, it shall be his duty immediately to commence a suit for such penalty, and to prosecute the same diligently to effect.

Laws of 1820, 30, §§1*4.

§ 67. In auditing the accounts of the overseers of the poor, Aiiotoo* by the board of town auditors, allowance shall be made to andfo"' them, for all costs to which they may have been subjected, or co8U" which shall have been recovered against them, in any suit brought by them pursuant to law; and they shall also be allowed the same daily pay, for attending to any such suit, as is allowed them for the performance of their official duties.

g 68. Such allowances may be credited to them, in their accounts for monies collected for penalties, and may be deducted from such monies; and the balauce of such penalties shall be paid to their successors in office, or to the county treasurer, as directed by law, in respect to such penalties.

g 69. If there be not sufficient monies in their hands to n>. satisfy such allowances, the same shall be paid as other town charges.

§ 70. Where, by the existing laws, any poor persons are certain maintained by any county, or by two or more towns, they p*uper*shall continue to be so maintained.

1 R. L., 292, § 32.

§ 71. Where, by virtue of any special act of the legislature, any one or more towns have erected a town poor-house, the houBes!>00," same shall be continued, and the poor of such towns respectively, may be supported therein by the overseers of the poor of the town.

Laws of 1820, 102; 1821, 243; 1822, 138; 1823, 286.

§ 72. Every poor-house, alms-house, or other place provided Jjf^0^ by any city, town or county, for the reception and support of empt from the poor, aud all real and personal property whatever, belong- UxM' ing to or connected with the same, shall l>e exempt from all assessment and taxation, levied either by the state, or by any county, city, town or village; and the keeper of every poor- f^^^ house, alms-house, or other place provided as aforesaid, shall fSies, *c be exempt from all service in the militia, from serving on juries, and from all assessments for labor on the highways.

Laws of 1826, 7.

§ 73. In those counties where county poor-houses may be f^J^* 'established, the superintendents may provide for the support of paupers that may be idiots, or lunatics, out of such poorhouse, in such manner as shall best promote the interests of the county, and conduce to the comfort and recovery of such paupers.

§ 74. Whenever any town shall have any monies raised for forested the support of the poor, invested in the name of the overseers nieL'*0' of the poor of such town, the said overseers shall continue to have the control thereof, and shall apply the interest arising

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