SS 1064-1068. COUNTY AUDITOR. Tit. VIII, Ch. 4. date, amount, number, and time of maturity of such obligation, and the date of the maturity of the installment so paid, and amount and date of the payment. [56 v. 28, § 1.] SEC. 1064. If from any cause such installment of interest be not Same. paid at the time and place of maturity thereof, as aforesaid, the county treasurer, at any time afterward, shall pay the same, as funds in his hands applicable to that use may admit; but if the treasurer was ready with funds, at the time and place of maturity thereof, to make payment of any installment of interest thereon, and the holder of the evidence thereof did not have the same then and there present and in readiness to be surrendered, or to have the payment indorsed thereon, as afore- When interest said, the county shall not thereafter be bound to pay any interest when.' thereon, till payment is afterward demanded at the office of the county treasurer, and the same refused. [56 v. 28, § 2.] ceases, and till SEC. 1065. The county treasurer shall enter in a book to be pro- Treasurer's fundvided for that purpose, at the expense of the county, to be entitled ed debt book. funded debt, to the credit of funded debt, the amount of money in gross then in his hands applicable to the payment of such debt, and shall, in like manner, on the first Monday of each succeeding month, enter in said book to the credit of the same account, all sums of money received by him during the preceding month, applicable to the payment of such debt, specifying from what sources the same were received, and shall, at the proper dates, enter in the same book to the debit of the same account, all sums disbursed by him out of said fund, specifying to whom and on what account, which book shall be open to the inspection of all persons interested in said fund, at all times, and shall be kept in the treasurer's office, and delivered over with the office to his successor. [56 v. 28, § 3.] auditor shall funded debt. SEC. 1066. The auditor of each county in the state, owing a funded The county debt, as aforesaid, shall furnish the treasurer of such county, an abstract furnish treasurer of the funded debt of such county, specifying the dates, amounts, num- with abstract of bers, times of maturity, of principal, rates and times of maturity of inerest installments thereon, and where payable, and the treasurer shall open such accounts thereon in the book to be provided, as aforesaid, as are His account expedient and proper, to show at all times the amount and several thereof. classes of the funded debt of the county, the rate of interest accruing thereon, the payments made on account of the same, and the amount due and unpaid thereon. [56 v. 28, § 4.] settlements. SEC. 1067. The treasurer at his stated settlements, shall produce County treasur and exhibit to the county commissioners and auditor, all obligations for er's duty at stated interest warrants by him redeemed, and all receipts for interest paid in cases in which there are no separate warrants, and after the same are compared with his accounts, and the accounts corrected so as to correspond with the vouchers so produced, the interest warrants shall be canceled in such manner as to prevent their being used or put into circulation, and with the vouchers for interest paid, other than upon warrants, shall be filed and preserved in the office of the county auditor, and the county commissioners shall have the power at any time, to require the treasurer to surrender for cancellation, as aforesaid, the obligations and warrants by him redeemed, subject to his right to be credited therewith, according to right and justice; and the treasurer shall have the right at any time, on reasonable notice, to require the county commissioners and auditor to receive said obligations and warrants for cancellation. [56 v. 28, § 5.] SEC. 1068. In case the principal of any of the obligations of the county is, by their terms, payable elsewhere than at the county treasury, payment thereof may be provided for and made by the means and in When principal may be paid in same manner. Tit. VIII, Ch. 4. Compensation. Additional compensation. Same. the manner above prescribed for the payment of interest, and preparation shall be made by the treasurer for paying the same at such place; but any money provided or deposited at such place for that purpose, shall not be left there more than ten days after the maturity of such principal, but shall be replaced in the treasury, and thereafter such obligations shall be payable at the county treasury, and no interest shall be paid after maturity. SEC. 1069. The several county auditors shall hereafter receive compensation per annum for their services as follows: In counties having two thousand male inhabitants above the age of twenty-one years, the auditor shall receive eight hundred dollars per year, and in counties having more than two thousand such inhabitants, the auditor, in addition thereto, shall receive for each year the sum of twelve dollars for each additional one hundred such inhabitants above two thousand in such county. [74 v. 124, § 1; 76 v. 117, § 1.] SEC. 1070. The several county auditors shall receive compensation for their services, in addition to that provided for in the preceding section, as follows: In counties having a population of less than three thousand five hundred such inhabitants, two hundred dollars; in counties having three thousand five hundred and less than four thousand five hundred such inhabitants, two hundred and forty dollars; in counties having four thousand five hundred and less than five thousand five hundred such inhabitants, two hundred and eighty dollars; in counties having five thousand five hundred and less than six thousand five hundred such inhabitants, three hundred and twenty dollars; in counties having six thousand five hundred and less than seven thousand five hundred such inhabitants, three hundred and sixty dollars; in counties having seven thousand five hundred and less than eight thousand five hundred such inabitants, four hundred dollars; in counties having eight thousand five hundred and less than nine thousand five hundred such inhabitants, four hundred and forty dollars; in counties having nine thousand five hundred and less than ten thousand five hundred such inhabitants, four hundred and eighty dollars; in counties having ten thousand five hundred and less than eleven thousand five hundred such inhabitants, five hundred and twenty dollars; in counties having eleven thousand five hundred such inhabitants, five hundred and twenty dollars; in counties having eleven thousand five hundred and less than fifteen thousand such inhabitants, one thousand and forty dollars; in counties having fifteen thousand and less than seventeen thousand five hundred such inhabitants, eleven hundred and twenty dollars; in counties having seventeen thousand five hundred and less than twenty thousand such inhabitants, twelve hundred dollars; in counties having twenty thousand and less than twenty-five thousand such inhabitants, fourteen hundred dollars; in counties having twenty-five thousand and less than forty thousand such inhabitants, twenty-four hundred dollars; in counties having forty thousand and less than fifty thousand such inhabitants, twenty-eight hundred dollars. [74 v. 124, § 2; 76 v. 117, § 2.] SEC. 1071. In addition to the compensation specified in the two preceding sections, the auditors of the several counties shall receive the compensation provided by law for their services as members of the boards for listing railroads, and under the school laws, and as county sealers, and in filing away statements of taxable property, and also four per centum of the amount of tax collected and paid into the county treasury, properly omitted and placed by them on the tax duplicate. [74 V. 124. 3; 73 V. 221, § 1: 76 v. 117, $ 3.] 3 1969. The act of May 1, 1862 (59 v. 104), similar in its provisions, was held to be constitutional. Cricket v. State, 18 O. S. 9. SS 1072-1078. COUNTY AUDITOR. Tit. VIII, Ch. 4. meration shall be SEC. 1072. In determining the compensation of county auditors, Quadrennial enuaccording to male inhabitants over twenty-one years of age, the county the rule of the commissioners shall be governed by the quadrennial enumeration of commissioners. these inhabitants provided for by law. [74 v. 124, § 4; 76 v. 117, §4.] SEC. 1073. The county auditors may charge and receive, for their Fees for transfers, own use, fees as follows: For certificate of sale of school land, to be etc. paid by the purchaser, twenty-five cents; for certificate of payment of installment into the treasury on school lands, to be paid by the purchaser, fifteen cents; for final certificate of payment for school lands, to be paid by the purchaser, seventy-five cents; for deed of lands sold for taxes, to be paid by the purchaser, one dollar; for the transfer of an entry of land, lot, or part of lot, to be paid by the person requiring the same, eight cents; but the whole amount of the fees for transfers of real estate described in any one deed, plat, or other instrument, shall not exceed one dollar and fifty cents. [74 v. 124, 5; 76 v. 117, $ 5.] SEC. 1074. The auditors of the several counties shall recieve the Fees under free following fees, to be paid out of the county treasury, for their services turnpike law under the free turnpike laws: For all free turnpike road work, where the same has been granted and road commissioners appointed to lay out, locate, and construct the same: for recording the proceedings of the county commissioners, apportionment of road commissioners, and all other recording required in making a complete record, for each hundred words (where figures are used, three figures are to be counted as one word), eight cents; and for making out special tax duplicate, for the purpose of collecting the tax from the owners of each and every description of lots and lands and personal property within the bounds of said roads, as shown by the maps returned to the county auditor by the county road commissioners, for each and every description of property sought to bea ssessed, eight cents. [74 v. 124, §6; 76 v. 117, § 6.] SEC. 1075. The auditors of the several counties shall receive the Fees under imfollowing fees, to be paid out of the county treasury, for their services proved road law. under the improved road laws: For recording papers, proceedings, apportionments, and all other recording required in making up a complete record of improved roads, for each hundred words (where figures are used, three figures to be counted as one word), eight cents; and for making out special tax duplicate, for the purpose of collecting the tax from the owners on each and every description of lots, lands, and personal property sought to be assessed for such improvement, eight cents. [74 v. 124, §7; 76 v. 117, § 7-] SEC. 1076. The county commissioners of the several counties have Allowances for authority, and are required, to make an additional allowance to the clerk hire. county auditor for clerk hire, not exceeding twenty-five per cent. of the annual allowance made in the preceding sections, in the years when the real property is required by law to be re-appraised. [74 v. 124, § 9; 76 v. 117, § 9.] made in detail. SEC. 1077. All claims for services of the county auditors, which Claims for serare payable from the county treasury, shall be made out in detail accord- vices shall be ing to the rates named in the foregoing sections, and shall be presented to the county commissioners, who, after being satisfied that the labor has been performed, shall allow said bill or claim, and cause the same to be spread upon the minutes of their board; and, after being so allowed, the county auditor is authorized to draw his warrant upon the treasurer of the county, for the amount of the bill or claim so allowed. [74 V. 124, § 10; 76 v. 117, § 10.] SEC. 1078. The fees and compensation provided for by the forego- Compensation ing sections shall be in full for all services lawfully required to be done shall be in full. by the auditors of such counties; and it shall be unlawful for any county Tit. VIII, Ch. 5. COUNTY TREASURER. SS 1079-1080. auditor to charge or receive any other or further fees or compensation, either as clerk of any board, or for any [other] services rendered by him. [74 V. 124, § 11; 76 v. 117, § 11.] Election of treas SECTION 1079. Election and term. 1080. Bond. 1081. Vacancy if bond not given. CHAPTER 5. COUNTY TREASURER. 1083. Additional sureties or bond may be re- 1084. His office, books, and accounts. 1097. Collection by rule of court. 1100. Duty and fees of the treasurer to whom 1101. His return and remittance. 1103. Treasurer may collect for his own use 1104. Collection of taxes and assessments by 1105. No moneys to be paid out but on warrant sioners. 1107. Payment and collection of county war rants. SECTION 1108. Indorsement of warrant when presented and not paid. 1109. Public notice shall be given when there 1110. Interest paid on warrants shall be in- 1112. The treasurer shall not discount war- 1113. The treasurer not to be credited with interest unless indorsed. 1114. Penalty for loaning or using money. 1116. Full annual settlement. 1118. Penalty for allowing or receiving illegal fees. SEC. 1079. A county treasurer shall be elected, bienially, in each urer and term of County, at the fall election, who shall hold his office for two years from the first Monday of September, next after his election. [29 v. 291, §1; 56 v. 101, § 15.] office. Rond and oath. SEC. 1080. The treasurer, previous to entering on the duties of his office, shall give bond, with four or more freehold securities, to the acceptance of the county commissioners, and in such sum as the commissioners direct, payable to the state, and conditioned for the paying 2 1080. A treasurer elect, who, within the time limited, delivers a proper bond which the commissioners do not act on till the day after the limitation, when they approve it, and the treasurer then immediately takes the oath of office, and has the same indorsed on the bond, thereby becomes the legal treasurer. State v. Teol, 4 O. S. 553. A treasurer's bond, conditioned that he will faithfully and impartially discharge all the duties of the office, is a good statutory bond, and his omission to take the oath of office will discharge the sureties, State v. Findlay, 10 O. 51; Kelly v. State, 25 O. S. 67; if the treasurer's name is recited in the bond, but he neither signs nor seals it, it will still be good against the sureties, State v. Bowman, 10 O. 445; and the recital of a name in the body of the bond, as that of one of the obligors, implies that the other obligors expect him to sign it; and the attaching of his sig SS 1081-1084. COUNTY TREASURER. Tit. VIII, Ch. 5. over, according to law, all moneys which come into his hands for state, county, township, or other purposes; which bond, with the oath of office and approval of the commissioners indorsed thereon, shall be deposited with the auditor of the county, and be by him carefully preserved. [29 V. 291, § 2.1 cant. SEC. 1081. If any person elected to the office of county treasurer If bond not given fails to give bond, as provided in the preceding section, on or before the in time, office vaday of the commencement of his official term, the first Monday of September next after his election, the office shall become vacant. [56 v. 101, $15.] er: how filled,etc. SEC. 1082. When the office of county treasurer becomes vacant by Vacancy in the death, removal, resignation, neglect to give bond, or from any other office of treasur cause, the county commissioners shall forthwith appoint some suitable person to fill such vacancy; and the person so appointed shall give bond and take an oath, as required in section one thousand and eighty. [52 v. 81, $4. 1083. and official bond. SEC. 1083. The county commissioners may require the county Further sureties, treasurer to give additional sureties on his previously accepted bond, when, in the opinion of a majortty of the commissioners, the existing security has become insufficient; and the commissioners are authorized to demand and receive from such county treasurer an additional bond, payable to the state, and conditioned as required for the original bond, with good and sufficient security, in such sum as the commissioners or a majority of them direct, when, in their opinion, more money has passed, or is about to pass, into the hands of said treasurer than is, or would be, covered by the penalty of the previous bond; and if any county treasurer fails or refuses to give such additional security or bond, for ten days from the day on which the commissioners have required him so to do, his office shall be considered vacant, and another treasurer shall be appointed, as in other cases of vacancy. [36 v. 5, §§ 1, 2. SEC. 1084. The treasurer shall keep his offiee at the seat of justice Where to keep for his county, in a room or rooms provided for that purpose by the office. commissioners, which shall constitute the county treasury, in which all public moneys and property in his possession shall be at all times kept; and he shall keep a fair and accurate account of all moneys by him received, showing the amount thereof, the time when, from whom, and on what account received; also, of all disbursements, by him made, showing the amount thereof, the time when, to whom, and on what account paid; and he shall so arrange his books that the amount received and paid on account of separate and distinct funds, or specific appropriations, shall be exhibited in separate and distinct accounts; but no money received for taxes charged on the duplicate of the current year, shall be by the treasurer entered on his account with the county, nature to the bond, after it has been signed and delivered by the obligors, will, in the absence of proof to the contrary, be presumed to have been done with their consent, and will not vitiate the bond. Kelly v. State, 25 O. S. 567. A treasurer's bond must be sued in the name of the obligee, and not in that of the commission- ers. The feloneous taking and carrying away the public moneys in the custody of the county treasS. 607: nor is the fact that the money sued for is for taxes collected on a rate of taxation exceedurer, without any fault on his part, is not a defense in a suit on the bond, State v. Harper, 6 O. ing that allowed by law. Feigert v. State, 31 O S. 432. The omission of the indorsement of the prosecuting attorney's and the commissioners' approval of the bond will not invalidate it, and the acceptance and approval of the bond by S. 567. If a treasurer elect fails to give bond within the time limited, but afterward gives the bond, a defense on such bond, the fact that there was a vacancy when the bond was given. Kelly v. and it is accepted, and he acts as treasurer, he and his sureties are estopped from setting up, as State, 25 O. S. 567. 1082. State v. County commissioners de facto can fill a vacancy in the office of county treasurer. Jacobs, 170. 143. What circumstances do, or do not, constitute a vacancy. v. Comm'rs Muskingum Co., 7 O. S. 126. |