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1376. Taxes collected by sheriff. The county taxes shall be collected by the sheriff of the county, who shall be entitled to the same commissions and be subject to the same rules and regulations in respect to his settlement of the said taxes with the county treasurer as he is in his settlement of the public taxes with the treasurer of the state; and he shall also settle with the county treasurer or board of commissioners for the taxes on the unlisted property in his county, under the same rules and regulations as he accounts with the auditor of the state.

Code, s. 723; R. C., c. 28, s. 2; 1798, c. 509, s. 2; 1811, c. 823.

1377. Statement of fines kept by clerk. It shall be the duty of the clerks of the several courts, and of the several justices of the peace, to enter in a book, to be supplied by the county, an itemized and detailed statement of the respective amounts received by them in the way of fines, penalties, amercements and forfeitures, and said books shall at all times be open to the inspection of the public. Code, s. 725; 1873-4, c. 116, s. 4; 1879, c. 96, s. 1.

1378. Fines paid treasurer, when; for schools. All fines, forfeitures, penalties and amercements collected in the several counties by any court or otherwise, shall be accounted for and paid to the county treasurer by the officials receiving them within sixty days after receipt thereof, and shall be faithfully appropriated by the county board of education for the establishment and maintenance of free public schools; and the amounts collected in each county shall be annually reported to the superintendent of public instruction on or before the first Monday in January, by the board of commissioners.

Const., Art. IX, s. 5; Code, ss. 724, 726; R. C., c. 28, s. 3; 1879, c. 96, ss. 2, 5.

1379. Commissioners expend county funds. The board of commissioners is invested with full power to direct the application of

all moneys arising by virtue of this chapter for the purposes herein mentioned, and to any other good and necessary purpose for the use of the county.

Code, s. 753; R. C., c. 28, s. 16; 1777, c. 129, s. 4.

II. REPORTS OF OFFICERS.

1380. Made annually. Sheriffs, treasurers, clerks of any court, registers of deeds and all other officers of the several counties, into whose hands any public funds may come by virtue or under color of their office, shall make an annual account and report of the amount and management of the same, on the first Monday of December, or oftener if required, in each year, to the board of commissioners. Such report shall give an itemized and detailed account of the public funds received and disbursed, the amount, date and source from which it was received, and the amount, date and person to whom paid; shall be addressed to the chairman of the board of commissioners for the county, and shall be subscribed and verified by the oath of the party making the same, before any person authorized to administer oaths.

Code, s. 728; 1874-5, c. 151, s. 1; 1876-7, c. 276, s. 1.

1381. Compelled. If any person required to make any of the reports herein before provided for shall fail to do so, or if, after a report has been made, the board of commissioners shall disapprove the same, such board may take such legal steps to compel a proper report to be made, either by suit on the bond of such officer failing to comply or otherwise, as said board may deem best.

Code, s. 730; 1874-5, c. 151, s. 3; 1876-7, c. 276, s. 3.

1382. Registered. The board of commissioners, if it shall approve of any of the said reports, shall cause the same to be registered in the office of the register of deeds in a book to be furnished to the register of deeds by the county, which book shall be marked and styled "Record of Official Reports," with a proper index of all reports recorded therein, and each official report shall, if approved, be indorsed by the chairman of the board with the word "approved, with the date of approval, and when recorded by the register of deeds he shall indorse thereon the date of registration, the page of the Record of Official Reports upon which the same is registered, sign the same and file it in his office.

Code, s. 729; 1874-5, c. 151, s. 2; 1876-7, c. 276, s. 2.

1383. Penalty for failure to make. If any clerk, sheriff, justice of the peace, or other officer, shall fail or neglect to account for and pay over as required by law any taxes on suits, or any fines, forfeit

ures and amercements as required by this chapter, or shall fail to make the returns herein specified, he shall forfeit and pay five hundred dollars, to be recovered in the name of the board of commissioners for the use of the public schools of the county.

Code, s. 764; R. C., c. 28, s. 7; 1808, c. 756; 1809, c. 769; 1813, c. 864; 1830, c. 1, ss. 11-13.

III. CLAIMS.

1384. Demand before suit. No person shall sue any city, county, town, or other municipal corporation for any debt or demand whatsoever unless the claimant shall have made a demand upon the proper municipal authorities. And every such action shall be dismissed unless the complaint shall be verified and contain the following allegations: (1) That the claimant presented his claim to the lawful municipal authorities to be audited and allowed, and that they had neglected to act upon it, or had disallowed it; or (2) that he had presented to the treasurer of said municipal corporation the claim sued on, which had been so allowed and audited, and that such treasurer had notwithstanding neglected to pay it.

Code, s. 757.

Note. For time in which such demand and action shall be brought, see s. 396.

1385. Itemized and verified. No account shall be audited by the board for any services or disbursements, unless it is first made out in items and has attached to and filed with it the affidavit of the claimant that the services therein charged have been in fact made. and rendered, and that no part thereof has been paid or satisfied. Each account shall state the nature of the services, and where no specific compensation is provided by law, it shall also state the time. necessarily devoted to the performance thereof. The board may disallow or require further evidence of the account, notwithstanding the verification. All county commissioners acting on January the twenty-seventh, one thousand nine hundred and five, or elected theretofore, are released, whether as individuals or in their corporate capacity, from any and all penalties incurred by reason of failure to comply with the provisions of this section, prior to said date. Code, s. 754; 1905, c. 55; 1868, c. 20, s. 10.

1386. Numbered as presented. All accounts presented in any year, beginning at each regular meeting in December, shall be numbered from one upwards, in the order in which they are presented, and the time of presentation, the names of the persons in whose favor they are made out, and by whom presented, and shall be carefully entered on the minutes of the board; and no such account shall be withdrawn from the custody of the board or its clerk, except to be

used as evidence in a judicial proceeding, and after being so used it shall be promptly returned.

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1387. Numbered as allowed, when. The clerk of the board of commissioners, if so ordered by the board, shall number all claims, orders and certificates that may be allowed by the board in a book kept for that purpose, and he shall annually, the day before the board proceeds to lay a county tax for the ensuing year, furnish the chairman of the board with a copy of the same.

Code, s. 751; R. C., c. 28, s. 12; 1793, c. 387.

1388. Annual statement published. The board shall cause to be posted at the courthouse within five days after each regular December meeting and for at least four successive weeks, or after each regular monthly meeting, if they deem it advisable, and for one week, the name of every individual whose account has been audited, the amount claimed and the amount allowed; and also at the same time and in the same manner post a full statement of county revenue and charges, showing by items the income from every source and the disbursements on every account for the past year, together with the permanent debt of the county, if any, when contracted, and the interest paid or remaining unpaid thereon. The board shall also publish the said statement in some newspaper in the county: Provided, the cost of such publication shall not exceed one-half of a cent a word. Code, s. 752; 1901, c. 196; 1905, c. 227.

IV. FINANCE COMMITTEE.

1389. Election and duties. The board of commissioners may elect by ballot three discreet, intelligent tax-paying citizens, to be known as the "finance committee," whose duty it shall be to inquire into, investigate and report by public advertisement, at the courthouse and one public place in each township of the county, or in a newspaper, at their option, if one be published in the county, a detailed and itemized account of the condition of the county finances, together with any other information appertaining to any funds, misappropriation of county funds, or any malfeasance in office by any county officers.

Code, s. 758; 1897, c. 513; R. C., c. 28, s. 17; 1838, c. 31, s. 1; 1871-2, c. 71, s. 1.

1390. Oath. The members of the finance committee before entering upon their duties shall, before the clerk of the superior court, subscribe to the following oath or affirmation:

"I, A. B., do solemnly swear (or affirm) that I will diligently

inquire into all matters relating to the receipts and disbursements of county funds and a true report make, without partiality. So help. me, God."

Code, s. 762; 1871-2, c. 71, s. 4.

1391. Powers of. The finance committee shall have power and authority to send for persons and papers, and to administer oaths; and any person failing to obey their summons, or to produce promptly any paper relating or supposed to relate to any matter appertaining to the duties of the finance committee, shall be guilty of a misde meanor, and on conviction in the superior court, shall be fined and imprisoned at the discretion of the court.

Code, s. 759; 1831, c. 31; 1871-2, c. 71, s. 2; R. C., c. 28, s. 17; 1883, c. 252.

1392. Penalty on officer failing to settle. If any clerk, sheriff, constable, county treasurer, register of deeds, justice of the peace, or other officer or commissioner, who may hold any county money, shall fail duly to account for the same, the finance committee shall give such person ten days' previous notice, in writing, of the time. and place at which they will attend to make a settlement; and every officer receiving notice and failing to make settlement as required by this chapter shall forfeit the sum of five hundred dollars, to be sued for in the name of the state and prosecuted for the use and at the expense of the county, unless the court shall release the officers from the forfeiture.

Code, s. 760; R. C., c. 28, s. 19; 1831, c. 31, s. 3.

1393. Statement by, published. It shall be the duty of the finance committee to make and publish their report as hereinbefore directed on or before the first Monday of December in each year.

Code, s. 761; 1871-2, c. 71, s. 3.

NOTE. For criminal costs for which county is liable, see s. 1283 et seq.

For general revenue act, see Vol. II, Revenue.

For statute of limitations in claim against county, see s. 396.

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