1397. Sheriff acting as such, bond liable. In counties where the office of county treasurer may be abolished, and where the sheriff is authorized to perform the duties of county treasurer, the bond, he gives as sheriff shall be construed to include his liabilities and duties as such county treasurer, and may be increased to such amount by the board of commissioners as may be deemed necessary to cover the trust funds coming to his hands.

Code, s. 769; 1879, c. 202. For liability on sheriff's bond as treasurer, see sections 297 and 298.

1398. Duties. It shall be the duty of the treasurer

I. TO KEEP COUNTY MONEYS.

To receive all moneys belonging to the county, and all other moneys by law directed to be paid to him, to keep them separate and apart from his own affairs, and to apply them and render account of them as required by law.

Treasurer's duty to pay warrant drawn by commissioners on specific fund: Martin v. Clark, 135-178-to receive money belonging to county; and for money not belonging to county which he attempts to care for he is personally liable, not the county, Burbank v. Comrs., 92-259-to pay claims audited and allowed by commissioners, Jones v. Comrs., 73-182.

For general view of treasurer's duties and county's liability for his acts, see Burbank v. Comrs., 92-259.

Not within power or duty of treasurer to refuse to pay county order issued by commissioners because he does not think it a just and lawful claim or for any other reason, which has been passed upon by board and within its power to act: Martin v. Clark, 135-178.

2. TO KEEP TRUE ACCOUNTS.

To keep a true account of the receipts and expenditures of all such moneys, taking proper vouchers in every case in books provided for that purpose at the expense of the county; which said books shall at all times show the date, amount, and from whom he shall have received such moneys; the date, amount and to whom he has paid out any of the said moneys, the total amount received and the total amount paid out during the current fiscal year for school purposes, for general county purposes, for jury fund, and for each special purpose, all separately kept, so that at all times his said books shall correctly and accurately show the condition of the said several accounts. His account of expenditures for general county purposes shall also show separately the amounts expended each year on account of the county home, indigent persons, jails, work-houses, courthouse, bridges, insolvent fees, courts, and such other special accounts as shall be required by the board of commissioners of the

county, the total of said accounts being the aggregate amount expended during the fiscal year for general county purposes. He shall post at the courthouse door on the first Monday in each month a correct statement of such receipts and expenditures, showing the amount received, and from what source, and the amounts paid out, and to whom, and for what purpose, and the balance in his hands belonging to the county.

3. TO CALL ON COUNTY OFFICERS FOR FUNDS IN THEIR HANDS. To call on the sheriff, or the clerk of the superior court, or other officer having county moneys in his hands, at least once in each month, or oftener if necessary, to pay over to him, and to account for all such moneys.

For actions on official bonds, see section 281.

4. TO KEEP ACCOUNTS OF FINES, ETC.

To enter in a book to be kept by him the exact amount of any fine, penalty or forfeiture paid over to him, giving the date of payment, the name of the clerk or other person so paying the same, the name of the party from whom such fine, penalty or forfeiture was collected, and in what case.

5. TO EXHIBIT TO THE BOARD OF COMMISSIONERS HIS BOOKS AND ACCOUNTS, AS TREASURER, FOR EXAMINATION.

To exhibit his books and accounts and moneys once every three months, or oftener, if the board of commissioners of his county deem it necessary, to a committee to be composed of the chairman of the board of commissioners and one other person to be selected by the board of commissioners, who shall be an expert accountant; and it shall be the duty of this committee to examine the books and accounts of his office, and to see that the accounts are correctly and properly kept, and to count the money in the hands of the treasurer, and to see that it corresponds with the amount shown by the books. to be in his hands. And at every such examination of the books and accounts of his office the county treasurer shall exhibit a full, perfect and itemized statement to said committee of the use he has made of every dollar of public funds in his hands since the last exhibition of his books to said committee, and if any part of said. funds has been loaned out this statement shall state to whom loaned and on what security and the amount of interest paid on said loan, and such interest shall be by the treasurer covered into the county treasury. This statement shall be sworn to and published in a county newspaper or at the courthouse door: Provided, that nothing

herein contained shall be construed to authorize the county treasurer to lend any public funds. And if at any time there shall be a deficit in the amount of money in the hands of the treasurer, the committee shall so report to the board of commissioners, whose duty it shall be to institute proceedings in the superior court against said treasurer for violation of his official duties.

Code, ss. 96, 773; 1889, c. 242. For action against treasurer on his official bond, see section 297.

1399. Not to speculate in county claims; forfeits office thereby. No county treasurer purchasing a claim against the county at less than its face value shall be entitled to charge the county a greater sum than what he actually paid for the same; and the board of commissioners may examine him as well as any other person on oath concerning the matter; and any county treasurer who shall be concerned or interested in any such speculation shall forfeit his office. Code, s. 772; 1868-9, c. 157, s. 8.

1400. Administers property held in trust for county. In all cases where any property, real or personal, shall have been held by deed, will or otherwise, by any person or officer in trust for any county, or for any charitable use to be administered in, and for, the benefit of such county, or the citizens thereof, such property shall be transferred to, and vest in the county treasurer, to be administered and applied by him under the direction of the board of commissioners, upon the same uses, purposes and trusts as declared by the grantor, testator, or other person in the original deed, devise or other instrument of donation.

Code, s. 778; 1869-70, c. 85.

1401. To take charge of county trust funds; additional bond required. It shall be the duty of the county treasurer to take charge of all such trust funds and property; but he shall not do so, without giving a bond payable to the state, in a penalty double. the estimated value of said property or funds, with three or more sureties, each of whom shall be worth at least the amount of the penalty of the bond, over and above all his liabilities and property exempt from execution, which bond shall be taken by the board of commissioners, and shall be recorded and otherwise treated and dealt with as the official bond of the treasurer.

Code, s. 779; 1869-70, c. 85, s. 2.

1402. Commissioners to keep a record of trust funds. The board of commissioners shall keep a proper record of all such trust prop

erty or charitable funds, and when necessary shall institute proceedings to recover for the treasurer all such as may be unjustly withheld.

Code, s. 780; 1869-70, c. 85, s. 3.

1403. Exhibits amounts and condition of trust funds. The county treasurer, whenever he is required to exhibit to the board of commissioners the financial condition of the county, shall exhibit also distinctly and separately the amount and condition of all such trust funds and property, how invested, secured, used, and other particulars concerning the same.

Code, s. 781; 1869-70, c. 85, s. 4.

1404. Pays no claim unless audited. It shall not be lawful for the county treasurer to pay a claim against the county, unless the same shall have been audited and allowed by the board of commissioners.

Code, s. 777; 1868, c. 19.
by commissioners: Jones v.
County treasurer can not refuse to pay a warrant drawn by commis-
sioners because he does not think claim lawful or just or for any other
reason passed upon by the board and within its power to act: Martin v.
Clark, 135-180.

Duty to pay claim when audited and allowed
Comrs., 73-182.

Section referred to in State v. Wilkerson, 98-701.

When

1405. Books, papers and moneys delivered to successor. ever the right of any county treasurer to his office expires, the books and papers belonging to his office, and all moneys in his hands by virtue of his office shall, upon his oath, or in case of his death upon the oath of his personal representative, be delivered to his

successor.

Code, s. 767; 1868-9, c. 157. It is treasurer's duty to know what moneys remain in his hands at the expiration of his term and to what funds they belong, and, until these moneys are paid, the bond is liable; and a settlement with county is not conclusive of the amounts, but is open to correction: Comrs. v. MacRae, 89-95.

No demand upon treasurer is necessary before bringing suit for funds he should have turned over to his successor: Comrs. v. Magnin, 86-286. As to actions on treasurer's bond, see section 297.

1406. Action on bond, brought by commissioners. The board of commissioners shall bring an action on the treasurer's bond, whenever they have knowledge or a reasonable belief of any breach of the bond.

Code, s. 771; 1868-9, c. 157. County commissioners are proper parties relator in action on treasurer's bond: Comrs. v. Magnin, 86-286. For ex

ample of bond held sufficient to protect school moneys see Ibid. Where new duty, added by statute, of being treasurer of board of education, with requirement of special bond, old official bond not liable for school moneys: Bd. Education v. Bateman, 102-52. A settlement of outgoing treasurer does not discharge liability on bond: Comrs. v. MacRae, 89-95.

Section cited in Koonce v. Comrs., 106-199. For annotations on official bonds generally, see sections 281, 283.

1407. Officers failing to account to treasurer sued by county commissioners. In case of the failure or refusal of a sheriff, clerk, or other officer to account and pay over, when called on as directed in this chapter, the treasurer shall report the facts to the board of commissioners, who may forthwith bring suit on the official bond of such delinquent officer, and the said board is also allowed to bring suit on the official bond of the clerk of the superior court of any adjoining county.

Code, s. 775; 1868-9, c. 157, s. 10. For actions on official bonds generally, see section 281. For liability of clerk, see section 296-of county treasurer, see section 297—of sheriff, see section 298-of register of deeds, see section 301-of constable, see section 302—and of other officers, see section prescribing their bonds. Where after giving bond, new duties are added to office by statute, effect on liability: Daniel v. Grizzard, 117-110; County Bd. Education v. Bateman, 102-52; Prairie v. Worth, 78-169; State v. Bradshaw, 32-229. The bond of a public officer is liable for money that comes into his hands as an insurer and not merely for exercise of good faith: Smith v. Patton, 131-396; Presson v. Boone, 108-78; Bd. Education v. Bateman, 102-52; Morgan v. Smith, 95-396; Havens v. Lathene, 75-505; Bd. Comrs. v. Clarke, 73-257; and cases therein cited. Even though public officer may not be liable on bond, he may be personally liable: Holt v. McLean, 75-346.

CHAPTER 27.

COURTS JUSTICES'.

I. GENERAL PROVISIONS.

1408. Constitution, article seven, abrogated; exceptions. All the provisions of article seven of the constitution inconsistent with this chapter, except those contained in sections seven, nine and thirteen, are hereby abrogated, and the provisions of this chapter substituted in their place; subject, however, to the power of the general assembly to alter, amend or abrogate the provisions of this