instead of the sum demanded by the person who impounded the G. S. 25, § 31. beasts, and they shall thereupon be delivered to the owner or keeper thereof. Ibid. § 32. 15. If the sum for which the beasts are impounded and Same subject. detained is not paid within fourteen days after notice of the impounding has been given as before directed, or after the last publication of such notice in a newspaper, the person who impounded them shall apply to a justice of the peace, or to the city or town clerk, and obtain a warrant to two disinterested and discreet persons, to be appointed and sworn by the justice or clerk, and the person so appointed shall ascertain and determine the sum due from the owner or keeper of the beasts for the damages, costs, and expenses for which they are impounded and detained, including a reasonable compensation for their own services. 16. If the sum so found to be due is not forthwith paid, the person who impounded the beasts shall cause them to be sold by auction, in the city or town where they are impounded, first advertising the sale by posting up a notice thereof twenty-four hours beforehand at some public place in the same city or town. 17. The proceeds of such sale, after paying all said damages, costs, expenses, and charges for advertising and selling the beasts, shall be deposited in the treasury of the city or town for the use of the owner of the beasts, in case he substantiates his claim thereto within two years from the sale. If not paid, beasts to be sold. G. S. 25, § 33. 21 Pick. 55. Proceeds, how dis posed of. Ibid. § 34. rescued may be retaken. 18. If beasts lawfully distrained or impounded escape or Beasts escaped or are rescued, the pound keeper, field driver, or other person who distrained them, may, at any time within seven days thereafter, Ibid. § 35. retake the beasts and hold and dispose thereof as if no such escape or rescue had taken place, 19. Whoever rescues beasts lawfully distrained or impounded, for any cause whatever, shall be liable in an action of tort, brought by any person injured, to pay all damages which such person sustains thereby, and the fees and charges incurred before the rescue; and he shall also forfeit a sum not less than five nor more than twenty dollars, to be recovered by complaint. Penalty for rescutrained. ing beasts dis Ibid. § 36. 1 Mass. 168. 17 Mass. 342. Legality of distress, how tried. 4 Mass. 4/1. 20. The defendant, in an action brought for rescuing beasts distrained or impounded, shall not be allowed to allege or give in evidence the insufficiency of the fences, or any other fact or circumstance to show that the distress or impounding was illegal; See G. S. 146. but if there is such ground of objection to the proceeding of which he is entitled to avail himself, he may have the advantage thereof in an action of replevin. 21. If the owner of a ram or he goat suffers it to go at large out of his enclosures, between the first day of July and the twenty-fifth day of December, he shall forfeit five dollars for Rams and he goats when not to go at large. G. S. 25, § -38. G. S. 25, § 38. each offence, if prosecuted within thirty days next after such ram or he goat is found going at large, to be recovered on complaint in the county in which such owner lives. STATUTE. FINANCE. Interest authorized upon accounts current of cities and towns with banks. ORDINANCE. 1. Joint committee of accounts. How appointed. 2. Auditor of accounts. His appointment. Oath. Bond. Auditor pro tem., how appointed. 3. No money to be paid from city treasury, unless vouched, &c., and drawn for by mayor. Proviso. 4. Committee of accounts to direct the manner of keeping the auditor's books, &c., and to pass bills. 5. Auditor. His duty as to keeping books, and making communications to city council, examining and casting bills, &c. To render other services when required. 6. City treasurer, when to make up his accounts. Commencement of the financial year. 7. Joint committee of finance. Their appointment and duty. 8. Committee on the reduction of the city debt. 9. City debt, what money to be applied annually to the reduction of. 10. Auditor to pass such money to the credit of the committee, &c. 11. Committee authorized to lend to treasurer sums not immediately wanted. 12. Debts due the city to be put into hands of city solicitor for suit. 13. City officers to pay over money to the treasurer. 14. To lay statement before city council. 15. Auditor to lay before city council a schedule of leases. Estimates of money to be raised. Statement of receipts and expenditures. Account with the treasurer. 16. Joint committee to audit treasurer's account. 17. Certificates of debt to be signed by mayor, treasurer and auditor. STATUTE. Interest authorized upon accounts cur rent of cities and The General Statutes, chapter fifty-seven, section sixty-three, provide that banks may contract with cities and towns in this towns with banks. Commonwealth for the payment or receipt of interest, at a rate not exceeding that established by law, upon an account current of money deposited with and drawn from them by said cities and G. S. 57, § 63. towns. ORDINANCE.1 accounts. How Dec. 22, 1825. Jan. 12, 1855. SECTION 1. There shall be appointed in the Joint commit ce of month of January, annually, by ballot in each appointed. board of the city council, a joint committee of accounts, consisting of three on the part of the board of aldermen, and five on the part of the common council, who shall meet once a month, and as much oftener as they may deem expedient. counts. His ap Dec. 22, 1825. SECT. 2. There shall be appointed in the Auditor of acmonth of May or June, annually, by concurrent pointment. ballot in each board, one able and discreet person, to be styled auditor of accounts; he shall continue in office until removed, or until a successor be appointed; he shall receive such compensation for his services as the city council shall authorize and establish, and may be removed at the pleasure of the city council; he shall be sworn to the faith- Oath. ful discharge of the duties of his office, and give bond with surety or sureties, to be approved by Bond. the board of aldermen in the penal sum of five thousand dollars, for the faithful discharge of said duties, the true accounting for, and payment over, of all moneys which may come into his hands, and the delivery over to his successor or to the 1 An ordinance establishing a system of accountability in the expenditure of the city, passed December 22, 1825. An ordinance concerning the public loans and reduction of the city debt, passed March 10, 1834. An ordinance providing for the more regular collection of debts due to the city of Boston, passed February 23, 1835. An ordinance further to provide for a system of accountability in the concerns of the city, passed July 27, 1835. An ordinance in addition, &c., passed December 28, 1840. An ordinance in relation to finance, passed December 28, 1854. An ordinance in addition to an ordinance on finance, passed January 12, 1855. An ordinance in relation to auditor of accounts, passed Nov. 15, 1864. An ordinance to amend an ordinance in relation to finance, passed September 10, 1869. Dec. 22, 1825. city clerk of all the books, accounts, papers, and other documents and property which may belong Auditor pro tem.; to said office. Whenever the office of auditor of how appointed. Nov. 15, 1864. No moneys to be paid from city treasury, unless vouched, &c., and drawn for by mayor. Dec. 22, 1825. Proviso. accounts shall be vacant by death, resignation, or other cause, and whenever the auditor of accounts may be unable to perform the duties of his office by reason of sickness, absence, or other disability, the mayor may appoint an auditor of accounts pro tempore, who shall hold his office, unless sooner removed by the mayor, until the vacancy be filled by the city council, or until such disability shall cease, as the case may be. Any auditor of accounts so appointed by the mayor shall have all the powers, and be subject to all the duties which appertain to the said office, and he shall be sworn to the faithful discharge of the duties thereof; but no official bond shall be required of him unless the same be ordered by the mayor. SECT. 3. No money shall be paid out of the city treasury, except in the cases hereinafter provided, unless the expenditures, or the terms of the contract, shall be vouched by the chairman of the committee of the board under whose authority it has been authorized and made; nor unless the same shall be examined by the auditor, approved by the committee of accounts, and drawn for by the mayor. The mayor shall compare such expenditures with the general appropriations made for the various objects, and require the auditor to make an exhibit of the state of such appropriations, monthly, to the city council, provided, that in all cases where it is necessary for money to be paid in advance, for contracts made Dec. 22, 1825. or for work begun but not completed, the mayor may, upon being satisfied of such necessity, draw upon the city treasurer for the amount thus necessary to be advanced; which draft shall be paid by the city treasurer, provided the same be countersigned by the auditor; and it shall be the duty of the auditor to countersign all such drafts, not exceeding three hundred dollars, and to charge the same to the proper person, and account; but the said auditor shall not countersign any such draft for any sum exceeding three hundred dollars without the direction of the committee of accounts. de counts to direct the manner of keeping the auditor's books bills. &c., and to pass Dec. 22, 1825. SECT. 4. The committee of accounts shall committee of acdirect the auditor as to the manner in which the books, records, and papers belonging to his partment shall be kept, and the mode in which all bills and accounts against the city shall be certified or vouched; and, at least once in every month, examine, and if it sees fit, pass all bills and accounts against the city which have been certified by the auditor. Auditor: his duty books, and making as to keeping communications to Dec. 22, 1825. SECT. 5. The auditor shall keep in a neat, methodical style and manner, a complete set of books, under the direction of the committee of city council. accounts; wherein shall be stated, among other things, the appropriation for each distinct object See p. 188. of expenditure, and whenever the appropriations for the specific objects have been expended, he shall immediately communicate the fact to the city council, and they shall either make a further |