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the other to the commissioner or deputy-commissioner of charities for the borough in which the headquarters of the post or camp is situated; and said duplicate receipts shall be the vouchers for the payment of the same. And provided further, that in any city, county or borough in which Grand Army posts or camps have organized or may organize a memorial and executive committee, the latter shall be regarded as a post of the Grand Army of the Republic or a camp of the United Spanish War Veterans. And the chairman, treasurer or almoner and bureau of relief or relief committee referred to, shall exercise the same privileges and powers as the commander, quartermaster and relief committee of a post or camp, on complying with the requirements of this and the preceding section. Wilful false swearing to such voucher shall be deemed perjury and shall be punishable as such. (As amended by chapter 102 of the Laws of 1910, chapter 594 of the Laws of 1913, and chapter 563 of the Laws of 1915.)

A claim for relief, furnished to an indigent soldier, upon the recommendation of the relief committee of a Grand Army post, and the order of the officer of such post, was properly disallowed by the board of town auditors, where the alleged relief was furnished by two members of such relief committee. Supreme Court, October, 1895, People ex rel. Hovey v. Leavenworth, 90 Hun, 48; S. C. 69 St. Rep. 853.

§ 82. Posts or camps to appoint joint relief committees in certain cities. In all cities of this state containing less than one hundred thousand inhabitants, where there are more than one post of the Grand Army of the Republic or a camp of the United Spanish War Veterans, there shall be appointed and constituted a joint relief committee, consisting of one member from each post of the Grand Army of the Republic and from each camp of the United Spanish War Veterans in said city, which shall have complied with the provisions of law as hereinafter provided, to be chosen in such manner as such post or camp shall direct, and one member appointed by the auditing board of said city, to which all orders for relief drawn by the commander or quartermaster of any post of the Grand Army of the Republic or camp of the United Spanish War Veterans in said city shall be referred; and no relief shall be furnished under the provisions of

sections eighty or eighty-cne of this chapter, except upon the approval and recommendation of said committee or a majority of the members thereof. No post of the Grand Army of the Republic or camp of the United Spanish War Veterans shall be entitled to membership in said committee unless such post or camp shall have complied with the provisions of the preceding section, and in case such post or camp shall fail to so comply with the provisions of said section and to select a member of said committee, the commander or quartermaster shall not be entitled to draw upon the fund provided by the auditing board of said city as provided in section eighty of this chapter. (As amended by chapter 102 of the Laws of 1910.)

§ 83. Poor or indigent soldiers, sailors or marines without families. Poor or indigent soldiers, sailors or marines provided for in this article, who are not insane, and who have no families or friends with whom they may be domiciled, may be sent to a soldiers' home. Any poor or indigent soldier, sailor or marine provided for in this chapter, or any member of the family of any living or deceased soldier, sailor or marine, who may be insane, shall, upon recommendation of the commander and relief committee of such post of the Grand Army of the Republic or camp of the United Spanish War Veterans, within the jurisdiction of which the case may occur, be sent to the proper state hospital for the insane. (As amended by chapter 102 of the Laws of 1910.)

The

§ 84. Burial of soldiers, sailors or marines. board of supervisors in each of the counties shall designate some proper person or commission, other than that designated for the care of poor persons, or the custody of criminals, who shall cause to be interred the body of any honorably discharged soldier, sailor or marine, who has served in the military or naval service of the United States, or the body of the wife or widow of any soldier, sailor or marine, married to him previous to nineteen hundred and ten, who shall die such widow, and who shall hereafter die without leaving sufficient means to defray his or her funeral expenses, but such expenses shall in no case exceed fifty dollars. If the deceased has relatives or friends who desire to

conduct the burial, but are unable or unwilling to pay the charge therefor, such sum shall be paid by the county treasurer to the person so conducting such burial upon due proof of the claim, made to such person, or commission of the death and burial of the soldier, sailor or marine, or the wife or widow of such soldier, sailor or marine, and audit thereof. Such interment shall not be made in a cemetery or cemetery plot used exclusively for the burial of poor persons deceased, and the board of supervisors of each county is hereby authorized and empowered to purchase and acquire lands, or to appropriate money for the purchase and acquisition of lands, for a cemetery or cemetery plot for the burial of any such honorably discharged soldiers, sailors or marines and their wives and widows and also to provide for the care, maintenance, or improvement of any cemetery or plot where such honorably discharged soldiers, sailors or marines and their wives and widows are buried or may hereafter be buried. (As amended by chapter 306 of the Laws of 1912, chapter 135 of the Laws of 1914, and chapter 445 of the Laws of 1915.)

Where property of a deceased husband leaving a widow consists only of a sum of money less than $150, the sum is not an asset of his estate, but belongs to his widow by virtue of subdivision 5 of section 2713 of the Code of Civil Procedure.

Money is "personal property" within the meaning of that section.

Hence, as section 84 of the Poor Law requires the board of supervisors to inter the body of any honorably discharged soldier, sailor or marine who dies without leaving sufficient means to defray his funeral expenses, the cost of the interment not to exceed fifty dollars, such interment is a proper county charge where the only property of such veteran who died leaving a widow was fifty-four dollars in money. Under such circumstances he did not die leaving sufficient means to defray his funeral expenses, for on his death the money belonged to his widow. Supreme Court, November 3, 1911, People ex rel. Brown v. Prendergast, 146 App. Div. 713.

The funeral expenses of the destitute widow of an honorably discharged sailor are a county charge under section 84 of the Poor Law (Consol. Laws, chap. 42).

Where the funeral was conducted by a friend of the deceased, the county treasurer, upon due proof of the death and burial, is authorized to pay the expenses without prior audit by the board of supervisors. Supreme Court, January, 1912, Matter of Calhoun v. MacArthur, 75 Misc. 192.

§ 85. Headstones to be provided. The grave of any honorably discharged soldier, sailor or marine who served in the

army or navy of the United States or of the wife or widow of such an honorably discharged soldier, sailor or marine, whose body has been heretofore or shall hereafter be interred pursuant to the last preceding section, the grave of any honorably discharged soldier, sailor or marine who served in the army or navy of the United States who shall have been heretofore buried in any of the counties of this state, but whose grave is not marked by a suitable headstone, and who died without leaving means to defray the expense of such headstone, or whose grave shall have remained unmarked for twenty-five years by a suitable headstone, shall be marked by a headstone containing the name of the deceased, the war in which he served, and, if possible, the organization to which he belonged or in which he served. The headstone at the grave of the wife or widow of such an honorably discharged soldier, sailor or marine shall contain the name of the deceased, the war in which her husband served, and, if possible, the organization to which he belonged or in which he served. Such headstone shall not cost more than twenty-five dollars, and shall be of such design and material as shall be approved by the board of supervisors, and the expenses of such burial and headstone as above provided for, and a reasonable sum for the services of the person or commission designated in section eightyfour and the necessary expense of said person or commission, shall be a charge upon and shall be paid by the county in which the said soldier, sailor or marine, or the wife or widow of such soldier, sailor or marine, shall have died; and the board of supervisors or other board or officer vested with like powers, of the county of which such deceased soldier, sailor or marine, or the wife or widow of such soldier, sailor or marine, was a resident at the time of his or her death, is hereby authorized and directed to audit the account and pay the expenses of such burial and headstone, and a reasonable sum for the services of the person or commission designated in section eighty-four and the necessary expenses of said person or commission; provided, however, that in case such deceased soldier, sailor or marine, or the wife or widow of such soldier, sailor or marine, shall be at the time of his or her death an inmate of any state institution, including state hospitals and soldiers' homes, or any institution,

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supported by the state and supported by public expense therein, the expense of such burial and headstone shall be a charge upon the county of his or her legal residence. It shall be the duty of the person or commission in this article provided prior to the annual meeting of the board of supervisors to make an annual report to such board of supervisors of all applications since the last annual report for burial and the erection of tombstones as provided herein together with the amounts allowed; all applications herein referred to shall accompany said annual report and be placed and kept on file with the board of supervisors. (As amended by chapter 102 of the Laws of 1910, chapter 135 of the Laws of 1914, and chapter 147 of the Laws of 1915.)

ARTICLE 6-A

Added by Chapter 595, Laws of 1913.

Relief for Women Nurses

Section 86. Persons entitled to relief.

87. Application for relief; by whom made.

§ 86. Persons entitled to relief. No poor or indigent woman who served not less than ninety days as a nurse in hospital, field or camp with the military or naval service of the United States, in the war of the rebellion, the Spanish-American war or the war of the Philippine insurrection, shall be sent to any almshouse, but shall be relieved and provided for at her home in the city or town where she may reside, so far as practicable,, provided such woman nurse is, and has been a resident of the state for one year.

§ 87. Application for relief; by whom made. Upon application being made by such woman nurse poor person to the superintendent of the poor of the county where such woman nurse poor person resides, or to any other officer charged with the support and relief of the poor, and on satisfactory proof being made that such woman nurse is a poor person as defined in this section, such superintendent or other officer or such proper auditing board of such city or town, or in those counties where the poor are a

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