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Legislation & 4098. Enacted by Stats. 1907, p. 387; same as former County Gov. Act 1897, p. 483, § 116, and old § 4222 (enacted March 12, 1872; repealed by Stats. 1907, p. 354).

§ 4099. Joint statements of auditor and treasurer. The auditor and treasurer of each county must, on the first Monday in February, May, August, and November, and at such other times as the board of supervisors may require, make a joint statement to the board of supervisors, showing the whole amount of collections (stating particularly the source of each portion of the revenue) from all sources paid into the county treasury; the funds among which the same are distributed, and the amount to each; the total amount of warrants drawn and paid, and on what fund; the total amount of warrants drawn and unpaid, and accounts or claims audited or allowed and unpaid, and the fund out of which they are to be paid, and, generally, make a full and specific showing of the financial condition of the county.

Legislation & 4099. Enacted by Stats. 1907, p. 387; same as former County Gov. Act 1897, p. 483, § 117, first sentence, as amended by Stats. 1901, p. 686; substantially same as old § 4223 (enacted March 12, 1872; repealed by Stats. 1907, p. 354).

$ 4099a. Duty of auditor with respect to minor orphans or halforphans. It shall be and is hereby made the duty of every county aud. itor in the state of California to keep all the books and necessary accounts with reference to payments made by the county of which he is auditor for minor orphans and half-orphans and abandoned children and to prepare the necessary data and make out all claims against the state for such payments, and the board of supervisors may allow the auditor

reasonable compensation for performing the extra duty herein provided.

Legislation & 4099a. Added by Stats. 1907, p. 387. § 4100. Other duties of. The auditor must discharge such other duties as are required by law. Auditor, duties of:

As to licenses: See ante, $$ 3356-3358, 3364.
As to taxes: See ante, $$ 3727 et seq.

Legislation § 4100. Enacted by Stats. 1907, p. 387; same as former County Gov. Act 1897, p. 184, $ 118, and old § 4224 (enacted March 19, 1872; repealed by Stats. 1907, p. 3.5+).

a

ARTICLE III.

The Treasurer. $ 4101. Duties of treasurer. § 4101a. County officers may pay money to treasurer daily. $ 1102. Auditor's certificate required. $ +103. Must give receipts. $ 4104. Must pay warrants, when. $ 4105. To indorse warrants, when no funds on hand. $ 4106. Warrants drawing interest. $ 4107. Advertising warrants. $ 4108. Preference of warrants. $ 4109. Unpaid warrants. $ 4110. Must note interest paid. § 4111. Monthly and annual statements. $ 4112. Monthly reports of county treasurers. § 4113. Penalty for not reporting. § 4114. Must sue district attorney, when. § 4115. Property received from coroner. § 4116. Money of decedents.

4117. Possession of public moneys. § 4118. Suspended from office, when. $ 4119. Death of treasurer. $ 4120. Examination of books and accounts of. $ 4121. Same. $ 4122. Treasurer to receive and pay out moneys arising from gifts, etc. $ 4123. When amount of bond is not fixed by law. [Repealed.] $ 4124. Other provisions relating to county officers. [Repealed.]

§ 4101. Duties of treasurer. The treasurer must:

1. Receive all moneys belonging to the county, and all other moneys by law directed to be paid to him, safely keep the same and apply and pay them out, rendering the account thereof as required by law.

2. File and keep the certificates of the auditor delivered to him when moneys are paid into the treasury.

3. Keep an account of the receipt and expenditure of all such moneys, in books provided for the purpose, in which must be entered the amount, the time when, from whom, and on what account, all moneys were received by him; the amount, time when, to whom, and on what account all disbursements were made by him.

4. So keep his books that the amount received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts, and the whole receipts and expenditures shown in one general or cash account.

5. Enter no moneys received for the current year on his account with the county for the past fiscal year, until after his annual settlement for the past year has been made with the county auditor.

6. Disburse the county moneys and all other moneys placed in his custody by official authority only on warrants issued by the county auditor.

7. Disburse the moneys in the treasury on such warrants only when they are based on orders of the board of supervisors, or upon order of the superior court, or as otherwise provided by law. (Amendment approved 1911; Stats. 1911, p. 1095.]

· County treasurer, duty to safely keep county clerk's official bond: See ante, $ 986.

Deputies and clerks of: See General Laws, tit. “Treasurers," act 4135. Legislation § 4101. 1. Enacted by Stats. 1907, p. 387; same as former County Gov. Act 1897, p. 476, $ 67, and embraces old § 4144 (enacted March 12, 1872; repealed by Stats. 1907, p. 351). Original $ 4101 enacted March 12, 1872; repealed by Stats. 1907, p. 354; subject matter treated in present § 4023, ante. 2. Amended by Stats. 1911, p. 1095.

§ 4101a. County officers may pay money to treasurer daily. The assessor, the tax-collector, the clerk, the recorder, and any other officer required to pay into the county treasury taxes, fees or other money collected by him, may pay such money to the treasurer daily without making an account of the sources from which the same was collected, and the treasurer and auditor shall credit such officer with the amount so paid in without apportioning the same to any specific fund. Such officer shall, notwithstanding such payment, make regular settlements and accounts of his collections monthly or otherwise, as may be required by law, and upon such settlements shall be credited with all amounts so paid to the treasurer and not included in his previous settlements, as so much cash. Legislation § 4101a. Added by Stats. 1911, p.

840. § 4102. Auditor's certificate required. He must receive no money into the treasury, or for deposit with him as treasurer, unless accompanied by the certificate of the auditor, provided for in section 4093. [Amendment approved 1911; Stats. 1911, p. 1096.]

Legislation & 4102. 1. Enacted by Stats. 1907, p. 388; similar to former County Gov. Act 1897, p. 477, § 68, and old § 1145 (enacted March 12, 1872; repealed by Stats. 1907, p. 354). Original § 4102 enacted March 12, 1872; repealed by Stats. 1907, p. 354; subject matter treated in present § 4023, ante. 2. Amended by Stats. 1911, p. 1096.

$ 4103. Must give receipts. When any money is paid to the county treasurer he must give to the person paying the same a receipt therefor, which must forthwith be deposited with the county auditor, who must charge the treasurer therewith, and give the person paying the same a receipt.

Duty to give receipts: See ante, $ 452, subd. 3.
Receipts for money, deposit with treasurer: See ante, $ 4094.

Legislation § 4103. Enacted by Stats. 1907, p. 388; same as former County Gov. Act 1897, p. 477, $ 69, and old § 1146 (enacted March 12, 1872; repealed by Stats. 1907, p. 354). Original § 4103 enacted March 12, 1872; amended by Code Amdts. 1880, p. 100; repealed by Stats. 1907, p. 354; basis of present § 4013, ante.

§ 4104. Must pay warrants, when. When a warrant is presented for payment, if there is money in the treasury for that purpose, he must pay the same and write on the face thereof "Paid,” the date of payment, and sign his name thereto.

Legislation § 4104. Enacted by Stats. 1907, p. 388; same as former County Gov. Act 1897, p. 477, $ 70, and old § 1147 (enacted March 12, 1872; repealeıl by Stats. 1907, p. 351). Original § 4104 enated March 12, 1872; amended by Code Amdts. 1880, p. 100; repealed by Stats. 1907, p). 354; basis of present $ 4014, ante.

$ 4105. To indorse warrants, when no funds on hand. When any warrant is presented to the treasurer for payment, and the same is not paid for want of funds, the treasurer must indorse thereon "Not paid for want of funds," with the date of presentation, and sign his name thereto, and from that time until paid the warrant bears five per cent interest per annum.

Registering unpaid warrants: See ante, $ 4081.

Legislation § 4105. Enacted by Stats. 1907, p. 388; same as former County Gov. Act 1897, p. 477, § 71, and, except as to rate of interest, substantially same as old § 4148 (enacted March 12, 1872; repealed by Stats. 1907, p. 354). Original $ 4105 enacted March 12, 1872; repealed by Stats. 1907, p. 354; subject matter treated in present $ 4017, ante.

§ 4106. Warrants drawing interest. When there are sufficient moneys in the treasury to pay the warrants drawing interest, the treasurer must give notice in some newspaper published in the county, or if none is published therein, then by written notice posted upon the court-house door, stating therein that he is ready to pay such warrants. From the first publication or posting of such notice, such warrants cease to draw interest.

Legislation § 4106. Enacted by Stats. 1907, p. 388; same as former County Gov. Act 1897, p. 477, $ 72, and old § 4149 (enacted March 12, 1872; repealed by Stats. 1907, p. 354). Original $ 4106 enacted March 12, 1872; repealed by Stats. 1907, p. 354.

§ 4107. Advertising warrants. In advertising warrants under the provisions of the preceding section in any newspaper, the treasurer must not publish the warrants in detail, but give notice only that county warrants presented for payment prior to such a date, stated in the notice, are payable. When a part only of the warrants presented for payment on the same day are payable, the treasurer must designate such payable warrants in the advertisement.

Legislation & 4107. Enacted by Stats. 1907, p. 388; same as former County Gov. Act 1897, p. 477, § 73, and substantially same as old § 4150 (enacted March 12, 1872; repealed by Stats. 1907, p. 354). Original $ 4107 enacted March 12, 1872; repealed by Stats. 1907, p. 354.

$ 4108. Preference of warrants. Warrants drawn on the treasury, and properly attested, are entitled to preference as to payment out of moneys in the treasury properly applicable to such warrants, according to the order in which they were presented. The time of presenting such warrants must be noted by the treasurer, and upon receipt of moneys into the treasury not appropriated, he must set apart the same, or so much thereof as is necessary for the payment of such warrants.

Preference according to priority: See ante, $ 4081.

Legislation § 4108. Enacted by Stats. 1907, p. 389; same as former County Gov. Act 1897, p. 477, $ 74, and old § 4151 (enacted March 12, 1872; repealed by Stats. 1907, p. 354). Original $ 4108 enacted March 12, 1872; repealed by Stats. 1907, p. 354; basis of present § 4019, ante.

$ 4109. Unpaid warrants. Should such warrants not be again presented for payment within sixty days from the time the notice hereinbefore provided for is given, the fund set aside for the payment of the same must be by the treasurer applied to the payment of unpaid warrants next in order of registry. The board of supervisors may, on application and presentation of warrants properly indorsed, which have been advertised, pass an order directing the treasurer to pay them out of any money in the treasury not otherwise appropriated.

Legislation § 4109. Enacted by Stats. 1907, p. 389; same as former ('ounty Gov. Act 1897, p. 477, $ 75, and substantially same as old § 4152 (enacted March 12, 1872; repealed by Stats. 1907, p. 35+). Original § 4109 enacted March 12, 1872; amended (1) by Core Amdts. 1873–74, p. 173; (2) by Code Amdts. 1880, p. 100; (3) by Stats. 1881, p. 73; repealed by Stats. 1907, p. 354.

§ 4110. Must note interest paid. When the treasurer pays any warrant upon which any interest is due, he must note on the warrant the amount of interest paid thereon and enter on his account the amount of such interest distinct from the principal.

Legislation & 4110. Enacted by Stats. 1907, p. 389; same as former County Gov. Act 1897, p. 478, $ 76, and old $ 1153 (enacted March 12, 1872; repealed by Stats. 1907, p. 354). Original § 4110 enacted March 12, 1872; repealed (1) by Code Amdts. 1880, p. 101; repealed (2) by Stats. 1907, p. 354.

§ 4111. Monthly and annual statements. The treasurer must settle his accounts relating to the collection, care, and disbursement of public revenue, of whatsoever nature and kind, with the auditor, on the first Monday of each month. For the purpose of making such settlement, he must make a statement, under oath, of the amount of money or other property received prior to the period of such settlement, the sources whence the same was derived, the amount of payments or disbursements, and to whom, with the amount remaining on hand. He must, in such settlements, deposit all warrants redeemed by him, and take the auditor's receipt therefor. He must also make a full settlement of all accounts with the auditor, annually, on the first Monday of January, in the presence of the supervisors.

Legislation § 4111. Enacted by Stats. 1907, p. 389; same as former County Gov. Act 1897, p. 478, $ 77, and substantially same as old $ 4154 (enacted March 12, 1872; repealed by Stats. 1907, p. 35+). Original $ 4111 enacted March 12, 1872; repealed (1) by Code Amdts. 1880, p. 101; repealed (2) by Stats. 1881, p. 73.

§ 4112. Monthly reports of county treasurers. Each county treasurer must make a detailed report at the first regular meeting held in any month by the board of supervisors of his county, of all money received by him, and the disbursement thereof, and of all debts due to and from the county, and of all other proceedings in his office, so that the receipts into the treasury and the amounts of disbursements, together with the debts due to and from the county, may distinctly appear. (Amendment approved 1915; Stats. 1915, p. 533.]

Legislation & 4112. 1. Enacted by Stats. 1907, p. 389; same as former County Gov. Art 1897, p. 478, 8 78, and old $ 1155 (enacted March 12, 1872; repealed by Stats. 1907, p. 351). Original 8 4112 enacted March 12, 1872; repealed by Stats. 1907, p. 354; subject matter treated in present § 4024, ante. 2. Amended by Stats. 1915, p. 533.

§ 4113. Penalty for not reporting. If any county treasurer neglect or refuse to settle or report, as required in sections forty-one hundred and eleven and forty-one hundred and twelve, he forfeits and must pay to the county the sum of five hundred dollars for every such neglect or re

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