The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1874-06-17


tain sections thereof after deductng FROM
sasa asseuaes o q ne the sou 9nms thus
RECOGNIZING the existence OF liabilities against the
county and the possession by 1t OF property and
sources OF revenue other than the power OF levyng
taxes IL also regulates the bringing OF actions
against the county, and section is based upon the
Civilizations and contracted debts when were a
county charge TO an amount 80 large that 1t was
laeXpedent to levy tax for the payment Of them
borrowing money for that purpose. BY the special
provisions made for the audit and payment OF the
claims referred TO, the legal right and obligations
OF the county were not essentially varied, or the
relation between me State and the county affected
STATE and the creditors OF the county.
special process was devised and put in execu-
ent IN detail rom that provided by general laws
Tor the adjustment and payment OF county charges,
but the whole process was BY and in behalf OF the
act Tor itself, aud there was no special or general
agency to act in behalf OF the state. II was merely
from thar ordinarily conferred upon this and other
countess as made necessary by the peculiar c ir-
cumstances and to the limit ofthe power thus con-
agent, and the state. such, neither entitled
to the fruits nor responsible Tor the consequences
OF the exercise OF sucn power. The county was
permitted to change the form OF its Indebtedness,
but the indebtedness remained as BEFORE county
charge. The authority to borrow was conferred
upon the county, and to be executed BY county
officers,
AUDITING CLAIMS AGAINST THE COUNTY.
The special duty OF auditing the claims was i'm
posed upon the individuals designated by the act,
but their duty ended with certifying the amount Of
control OF tneil action. The Legislature might
have fixed the sums and adjusted the claims in the
mined in anv other wan or Sy any ~ other III tr
bunal: 10 this extent the county, In respect to
this class oil Claims was taken out OF the general
charges against counties to be audited by
the Board OF Supervisors; a. 5. ses-ld:
strictly county oficers, neither were. they
State officers. but constituted a SPECIAL com
mission Tor performing service for and binding
county board. and which would seem TO have
been before then performed by the Comptroller OF
OF the Laws OF 1868. Precedent was found for a
special board OF audit Tor the adjustment OF claims
against the county OF New York in chapter 500 OF
. the Laws OF 1867, constituting Chauncey M. Depew
BENJAMIN W. BOnney, Lewis b. Woodruff and John
II. Martndale such BOARD Every other act, save
the audit OF the claims, was to be performe ed and
was performed by the county officials and in behalf
OF the county: The money was to be and was Dor.
and attested BY the proper oficers and paid
by the ~, Comptroller 1T. TO the proper Claim.
ants me chamberlain OF sa ca CITY ~, Is
longing TO the county, from whatever source de-
rived, OF right are received by him and dsbursed
upon proper warrants-Q. X. 5. $40, sec. 30.
CITY AND COUNTY FINANCES.
BY the act substituting the bipartisan Board
Of superysors for the former organization
department. Of the city anu Its officers (or
whom the Comptroller is. chief, are TO have
In regard to the fiscal concerns Of the board Of
Supervisors as In regard to the local concerns of
drawn from the treasury Of the county except on
the warrant OF the Comptroller, counterslgned by
the Mayor and Clerk OF the Board. thus making
the Comptroller and Mayor eX Oflco county
officers. The complaint, therefore, Is strictly &C
curate In the averment that the moneys obtained
from bona Jtde purchasers OF the bonds issued by
the comptroller prescribed DV the act were, "ln
formal compliance with the statutes and usual
modes O. o6clal proceeding in said CITY deposited
York, to the credit OF an account therein Kept BY
the Chamberlain OF the city OF New York as County
ocaI character al 'a as such GnamDerlan The
Comptroller was not depositary or dishurser OF
that he should receive and dlsburse the money.
The brief direction In the act that he should pay
the ella inns audited must be read In connection
scrlbing his duties in respect to county
matters n,. and .n as county officer, Or
authority, and a direction to draw warrant upon
the County Treasurer in the usual form. as was
done in this case 1t was not intended to take
these funds without the protection OF the SAFE
guards provided by law for all public funds. Thus
legally and properly paid into the county treas
ury as county moneys, to be drawn out only in the
In the withdrawal Of these funds all the forms Of
law were comphed with The re.ation of the
county q New York to these moneys and its right
as municipal corporation to and over them was
precisely the same as would have been that OF any
and every other county in the State to moneys
The question then is as to the rights
respect to fluids raised by autnority Of law upon
its credit, and in the hands Of its treasurer and
whether an action could be maintained by the
county In any form for the recovery OF the money,
II terti0usly or raudulently taken from the
county dep0sltary or embezzled by him.
CORPORATE CAPACITY CONFERRED ON COUNTIES.
Corporate capacity is conferred upon each county
In the State-and New York Is not excepted-to
sue and be sued, to purchase and hold lands
within its limits Tor the use OF its inhabitants; to
make contracts and possess personal property,
and to dispose and regulate the use OF its corporate
property; and all suits and proceedings by and
rected to be IN the name OF the Board
q SUPERVISORS OF. Of such county, that serv-
q R. s., 1854, sec. I-s.; ID. ss4, sec. /, q;
Id: Alb, sec: 92-95. SUPERVISORS of Onondaga
distinguished from private corporations, and they
are political as auXiliaries TO the government OF
ana Iey sS q re
vs.. Hempsted, W. r., 1857 They are sometimes
called quasi corporations, because not IN terms
declared oy statute to be corporations, and have
corporate capacity only Tor particular specifed
ends. But so long as they are invested with cor
porate tributes, even II 1t be sub mode, the dis
tinctlon is without substantial difference within
the limits OF the corporate powers conferred. Il
Kent's CON-, 27s, o; A. and A; on Corporations,
held for public use. They are not the guar
dams and protectors OF the private and in
dividuai interests or property OF the citizen. They
may not intervene by action to pro ect or redress
the individual citizen in respect to wrongs or In
Jury to his person or property. Their power as
well as duty Is restricted to the protection and
preservation OF property possessed by them in
their corporate capacity. Town OF Gulliord vs..
supervisors OF Chenango; Mayor OF Georgetown
vs.. Alexandria Canal Company, IL Peters, 9l) rnis
trusteeship and corporate power as pecuniary
fduciary relat0r extends to and embraces not only
the tangible property OF the Corporation but the
franchises and powers conferred for raising moneys
and other lor the support OF the local govern
ment anu the use OF the inhabitants Of The county,
and to the means realized from the franchises and
powers conferred. 1t Is immaterial whether the
grant be OF fees and emoluments from
licenses excise duties, rents the like, or of u
power to levy taxes or borrow money. The grant
Is O money grant by the State to the extent OF the
power conferred and the money realized under
and by means OF 1t. The pecuniary ability OF q
county may consist entirely, as 1t does ordinarily,
in the power delegated to II to levy taxes or Gre
ate o deDt. The credit OF the county, with granted
mower to use 1t, supported by the DO wer OF taxa