Same. To receive no money, 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 only on county warrants issued by the County Auditor, based on orders of the Board of Supervisors, or as otherwise provided by law. NOTE.-Disbursements by Treasurer must be only on the warrants of the Auditor issued on claims allowed • by the Supervisors.-People vs. Fogg, 11 Cal., p. 351; see notes to Sec. 220, ante, and note, and Sec. 176, Penal Code Cal.; also, id., Secs. 424, 425, 426, 440. Subd. 6.-See requirements of Sec. 925, ante, and note; also, Secs. 920-926, 1014-1016, ante, and notes. 4145. He must receive no money into the Treasexcept on ury unless accompanied by the certificate of the Audiof Auditor. tor provided for in Section 4217. certificate Must receipt for money. 4146. 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 Treas urer therewith and give the person paying the same a receipt. redeeming 4147. When a warrant is presented for payment, Mode of if there is money in the Treasury for that purpose, he warrants. must pay the same, and write on the face thereof "Paid," the date of payment, and sign his name thereto. NOTE.-Treasurer may refuse to pay warrants of Auditor not based on a legal charge against the county, and not allowed by the Board of Supervisors.—Keller vs. Hyde, 20 Cal., p. 593. So, also, one drawn on a void contract.-Perry vs. Ames, 26 id., p. 372. See, also, Connor vs. Morris, 23 id., p. 447. When payment is demanded by one not the payee named in the warrant, Treasurer may require an indorsement.-People vs. Gray, 23 Cal., p. 125. 4148. 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," annexing the date of presentation, and sign his name thereto; and from that time until paid the warrant bears seven per cent per annum interest. NOTE.-See notes to Secs. 4144-4147, ante, and Sec. 4151, post, and note. 4149. When there are sufficient moneys in the Treasury to pay the warrants drawing interest, the Treasurer must give notice in some newspaper published in his county, or, if none is published, 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. NOTE.-Stats. 1850, p. 115, Sec. 11. 4150. In advertising warrants under the provisions of this section in any newspaper, the Treasurer must not publish the warrants in detail, but give notice Registry of when no warrants, funds. Notice of of warrants redemption What it must state, and how published. 26-VOL. II. Priority in payment of warrants. Funds reserved therefor. 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. 4151. 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 priority of time in which they were presented. The time of presenting such warrants must be noted by the Treasurer, and upon the receipt of moneys into the Treasury not otherwise appropriated, he must set apart the same or so much thereof as is necessary for the payment of such warrants. NOTE.-See Taylor vs. Brooks, Cal., p. 332; McCall vs. Harris, 6 id., p. 281; Laforge vs. Magee, id., p. 285; McCauley vs. Brooks, 16 id., p. 11; Cocke vs. Hendley, 18 id., p. 369; McDonald vs. Bird, 18 id., p. 197. There is no doubt that mandamus is the proper remedy to compel a County Treasurer to satisfy the warrant described in the complaint.-Day vs. Callow, 39 Cal., p. 596. 4152. Should such warrants not be re-presented sixty days for payment within sixty days from the time of the notice herein before 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. Must note the interest paid on warrant. 4153. When the Treasurer pays any warrant on 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. ments, how made- and 4154. The Treasurer must settle his accounts relat- Settleing to the collection, care, and disbursement of public when and revenue, of whatsoever nature and kind, with the monthly Auditor, on the first Monday of each month. For the annually. purpose of making such settlement he must make out 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, who have a supervisory control thereof. NOTE.-See Penal Code Cal., Secs. 176, 434, 436. Board of 4155. Each County Treasurer must make a detailed Report to report, at every regular meeting of the Board of Super- Supervisors visors of his county, of all moneys received by him session. 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 amount of disbursements, together with the debts due to and from the county, may clearly and distinctly appear. for not 4156. If any County Treasurer neglects or refuses Penalty to settle or report, as required in Sections 4154, 4155, reporting. he forfeits and must pay to the county the sum of five hundred dollars for every such neglect or refusal, and the Board of Supervisors must institute suits for the recovery thereof. must sue District Attorney. 4157. If the District Attorney refuses or neglects When he to account for and pay over money received by him, as required by the fifth subdivision of Section 4256, the County Treasurer must bring an action against him for When he must sue Coroner. What he must do with property received from Coroner. Money from Coroner in Treasury be within six years. the recovery thereof in the name of the county, and may recover in such action, in addition to the amount so received, fifty per cent thereon by way of damages. 4158. If the Coroner, or any Justice of the Peace acting as Coroner, fails to deliver to the Treasurer within thirty days after any inquest upon a dead body, all money and property found upon such body, unless claimed in the meantime by the Public Administrator or other legal representative of the decedent, as required by Section 4287, the Treasurer must proceed against the Coroner, or Justice acting as Coroner, to recover the same by civil action in the name of the county. 4159. The Treasurer, upon receiving from the Coroner, or Justice acting as Coroner, money found on a dead body, must place it to the credit of the county. On receiving other property in like manner, he must within thirty days sell it at public auction upon reasonable public notice, and must in like manner place the proceeds to the credit of the county. 4160. If the money in the Treasury is demanded within six years by the legal representatives of the demanded decedent, the Treasurer must pay it to them, after deducting the fees and expenses of the Coroner and of the county in relation to the matter; or the same may be so paid at any time thereafter upon the order of the Board of Supervisors. Treasurer must not money or make general deposit. 4161. The County Treasurer must keep all moneys loan public belonging to this State or to any county of this State in his own possession until disbursed according to law. He must not place the same in the possession of any person, to be used for any purpose; nor must he loan or in any manner use or permit any person to use the same, except as provided by law; but nothing in this |