reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 16 - COUNTY BUDGET LAW › Section 31-1608 - EXPENDITURES TO MEET EMERGENCY.

31-1608. EXPENDITURES TO MEET EMERGENCY. Upon the happening of any emergency caused by fire, flood, explosion, storm, epidemic, riot or insurrection, or for the immediate preservation of order or of public health or for the restoration to a condition of usefulness of public property, the usefulness of which has been destroyed by accident, or for the relief of a stricken community overtaken by a calamity, or the settlement of approved claims for personal injuries or property damages, exclusive of claims arising from the operation of any public utility owned by the county, or to meet mandatory expenditures required by law, or the investigation and/or prosecution of crime, punishable by death or life imprisonment, when the board has reason to believe such crime has been committed in its county, the board of county commissioners may, upon the adoption, by the unanimous vote of the commissioners, of a resolution stating the facts constituting the emergency and entering the same upon their minutes, make the expenditures necessary to investigate, provide for and meet such an emergency.
All emergency expenditures may be paid from any moneys on hand in the county treasury in the fund properly chargeable with such expenditures, and the county treasurer is hereby authorized to pay such warrants out of any moneys in the treasury in any such fund. If at any time there shall be insufficient moneys on hand in the treasury to pay any of such warrants, then such warrants shall be registered, bear interest, and be called in the manner provided by law for other county warrants.
The county budget officer shall include in the annual budget to be submitted to the board of county commissioners, the total amount of emergency warrants issued, registered and unpaid, during the current fiscal year and the board of county commissioners shall include in their appropriation an amount equal to the total of such registered and unpaid warrants.
History:
[(31-1608) 1931, ch. 122, sec. 8, p. 210; I.C.A., sec. 30-1208; am. 1976, ch. 45, sec. 16, p. 134.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 16 - COUNTY BUDGET LAW › Section 31-1609 - LAPSE OF APPROPRIATIONS — INCOMPLETE IMPROVEMENTS.

31-1609. LAPSE OF APPROPRIATIONS — INCOMPLETE IMPROVEMENTS. All appropriations, other than appropriations for incompleted improvements in progress of construction, shall lapse at the end of the fiscal year; provided, that the appropriation accounts may remain open until the first Monday in November for the payment of claims incurred against such appropriations prior to the close of the fiscal year. After the said first Monday in November the appropriations, except as herein provided regarding incompleted improvements, shall become null and void and any lawful claims presented thereafter against any such appropriations shall be provided for in the next ensuing budget. All balances in any appropriation for incomplete improvements in progress of construction, shall be carried forward and shown in the budget for the ensuing year to the credit of such improvement.
History:
[(31-1609) 1931, ch. 122, sec. 9, p. 210; I.C.A., sec. 30-1209; am. 1976, ch. 45, sec. 17, p. 135; am. 1989, ch. 11, sec. 1, p. 12.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 16 - COUNTY BUDGET LAW › Section 31-1611 - QUARTERLY STATEMENTS.

31-1611. QUARTERLY STATEMENTS. On or before the last day of January, April, July and October in each fiscal year, the county budget officer shall submit to the board of county commissioners a statement showing the expenditures and liabilities against each separate budget appropriation incurred during the time elapsed of the budget period as nearly as practicable, together with the unexpended and unencumbered balance of each appropriation for each office, department, service, agency and institution. He shall set forth the receipts from taxation and from sources other than taxation for the same period and call to the attention of the board of county commissioners any and all facts indicating any possible deficit or excessive expenditure by any officer or employee that the board may take such action as may be deemed necessary and expedient to prevent such possible deficit or excessive expenditure from any appropriation provided for in the county budget.
History:
[(31-1611) 1931, ch. 122, sec. 11, p. 210; I.C.A., sec. 30-1211; am. 1976, ch. 45, sec. 19, p. 135; am. 1995, ch. 61, sec. 22, p. 144.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 16 - COUNTY BUDGET LAW › Section 31-1613 - SEPARABILITY.

31-1613. SEPARABILITY. If any section, subsection, sentence, clause or phrase of this act is, for any reason, held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this act.
History:
[(31-1613) 1931, ch. 122, sec. 13, p. 210; I.C.A., sec. 30-1213.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 17 - AUDITS OF COUNTY RECORDS › Section 31-1701 - AUDIT OF COUNTY FINANCES — FILING.

31-1701. AUDIT OF COUNTY FINANCES — FILING. The board of county commissioners of every county shall cause to be made, annually, a full and complete audit of the financial transactions of the county. Such audit shall be made by and under the direction of the board of county commissioners as required in section 67-450B, Idaho Code.
History:
[31-1701, added 1977, ch. 71, sec. 2, p. 134; am. 1993, ch. 327, sec. 14, p. 1204; am. 1993, ch. 387, sec. 3, p. 1419.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 18 - SHERIFF’S REVOLVING EXPENSE FUND › Section 31-1801 - DRAWING EXPENSES IN ADVANCE.

31-1801. DRAWING EXPENSES IN ADVANCE. In each instance where the duties of the sheriff of any county require him, in his official capacity, to incur traveling and hotel expenses, training, or any duty requiring the need of a warrant, for himself or his deputies, he may, prior to the incurring thereof, make demand on the county auditor for a warrant on the county treasurer and shall receive a sum not to exceed the amount set aside under the provisions of section 31-1802, Idaho Code, to be used for the purpose of defraying the whole or a part of said traveling and hotel expenses, training, or any duty requiring the need of a warrant. At the time demand is made on the county auditor for said warrant it shall be the duty of the sheriff to file with the auditor a statement specifying the general purpose for which the sum to be withdrawn is to be used.
History:
[(31-1801) 1921, ch. 228, sec. 1, p. 516; I.C.A., sec. 30-1301; am. 1989, ch. 44, sec. 1, p. 56; am. 2003, ch. 40, sec. 2, p. 161.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 18 - SHERIFF’S REVOLVING EXPENSE FUND › Section 31-1802 - SHERIFF’S REVOLVING EXPENSE FUND.

31-1802. SHERIFF’S REVOLVING EXPENSE FUND. There shall be set aside by the board of county commissioners of each county upon the request of the sheriff thereof by order entered in their minutes a sum not exceeding ten thousand dollars ($10,000), to be known as the "Sheriff’s Revolving Expense Fund," in this chapter referred to as the fund, out of which fund any warrants drawn under the provision of this chapter shall be paid. The amount set aside for such fund shall be charged by the auditor against the sheriff and the board of county commissioners may require of the sheriff, a bond, in addition to his official bond, in such sum as the board may determine, to secure the repayment of such sum or sums withdrawn. The fund so set aside shall remain in the county treasury subject to withdrawal and reimbursement as herein provided.
History:
[(31-1802) 1921, ch. 228, sec. 2, p. 516; I.C.A., sec. 30-1302; am. 1989, ch. 44, sec. 2, p. 57; am. 2003, ch. 40, sec. 3, p. 161.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 18 - SHERIFF’S REVOLVING EXPENSE FUND › Section 31-1803 - AUDIT AND ALLOWANCE OF FUND — REPAYMENT OF DISALLOWED AMOUNT.

31-1803. AUDIT AND ALLOWANCE OF FUND — REPAYMENT OF DISALLOWED AMOUNT. After the performance of the duty, which necessitated the incurring of traveling and hotel expenses, training, or any duty requiring the need of a warrant, and the withdrawal of money has been made, as in this chapter provided, the board of county commissioners may require the sheriff to present his itemized claim for such traveling and hotel expenses, training, or any duty requiring the need of a warrant, as other claims are presented to the board of county commissioners, which body shall audit said claims for allowance or rejection. For those items allowed it shall be the duty of the board of county commissioners to order a warrant drawn, payable to the county treasurer for the total amount of the items allowed, which warrant shall be delivered to the county auditor. If any item of said claim is disallowed, the sheriff shall deposit with the county auditor an amount equal to the amount disallowed, together with any unexpended portion of the amounts withdrawn, which amounts, together with the warrant drawn in favor of the county treasurer for the amount of items allowed, shall be credited by the county auditor to the sheriff and shall be deposited by the auditor in the county treasury and placed to the credit of the fund.
History:
[(31-1803) 1921, ch. 228, sec. 3, p. 516; I.C.A., sec. 30-1303; am. 1989, ch. 44, sec. 3, p. 57; am. 2003, ch. 40, sec. 4, p. 161.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 18 - SHERIFF’S REVOLVING EXPENSE FUND › Section 31-1804 - PENALTY FOR FAILURE TO MAKE REPAYMENT.

31-1804. PENALTY FOR FAILURE TO MAKE REPAYMENT. Any sheriff failing to make repayment, as herein provided, to the said fund, shall be guilty of a misdemeanor.
History:
[(31-1804) 1921, ch. 228, sec. 4, p. 516; I.C.A., sec. 30-1304.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 19 - COUNTY BOND ISSUES › Section 31-1901 - COMMISSIONERS MAY ISSUE FUNDING AND REFUNDING BONDS.

31-1901. COMMISSIONERS MAY ISSUE FUNDING AND REFUNDING BONDS. The board of county commissioners of any county in this state may issue negotiable coupon bonds of their county for the purpose of paying, redeeming, funding or refunding the outstanding indebtedness of the county, including an obligation meeting the criteria of section 63-1315, Idaho Code, whether the indebtedness exists as a warrant indebtedness or bonded indebtedness. All such bonds shall be in the form and shall be issued, sold or exchanged and redeemed in accordance with the provisions of chapter 2, title 57, Idaho Code, known as the "municipal bond law" of the state of Idaho, except where different provision is made herein. Provided, that the authority to fund warrant indebtedness shall extend only to the funding of warrant indebtedness existing as of the second Monday in January, 1933, and providing further that all taxes and other revenues which but for the funding of warrants would have been lawfully applicable to the redemption of the warrants so funded shall, as and when collected, be apportioned to and placed in the sinking fund for the payment of the interest and retirement of the principal of such bonds. Bonds issued for the purpose of funding warrants shall bear interest payable semiannually as the board of county commissioners may determine.
History:
[(31-1901) added 2012, ch. 339, sec. 15, p. 944; am. 2019, ch. 205, sec. 3, p. 626.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 19 - COUNTY BOND ISSUES › Section 31-1902 - PREREQUISITES TO ISSUANCE.

31-1902. PREREQUISITES TO ISSUANCE. For the purpose of extending the time of payment of said outstanding indebtedness, or reducing the interest charged, or when the interests of the county require it, the board may issue said bonds in exchange for bonds, theretofore issued by the county or for valid and legal warrants of the county outstanding on the second Monday of January, 1933, and may do so by resolution of the board at a regular meeting thereof, and without a vote of the people. Before any bonds shall be issued or exchanged under this section, the board of county commissioners shall ascertain that the bonds or warrants the payment of which is to be extended, or which are to be taken in exchange for the new issue of bonds, are valid and legal obligations of the county, and their findings of fact shall be entered of record on the minutes of their proceedings at least ten (10) days before any exchange is made, as herein provided. The said board shall also, before issuing any bonds under this section, deduct from the total outstanding legal indebtedness of the county at the time of the issue of said bonds, the cash on hand in the treasury of the county, that is available for the payment of said legal indebtedness, or any part thereof, and the issue of bonds as in this section provided for, shall in no case exceed the aggregate or total legal indebtedness of the county then outstanding, less the cash on hand to be applied in payment and discharge of said indebtedness.
History:
[(31-1902) R.S., sec. 3603; am. 1895, p. 56, subd. 3603; reen. 1899, p. 136, sec. 1; reen. R.C., sec. 1961; compiled and reen. C.L., sec. 1961; C.S., sec. 3520; I.C.A., sec. 30-1402; am. 1933, ch. 153, sec. 2, p. 231.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 19 - COUNTY BOND ISSUES › Section 31-1903 - BUILDING, ROAD, BRIDGE, AIR NAVIGATION AND OPEN-SPACE BONDS.

31-1903. BUILDING, ROAD, BRIDGE, AIR NAVIGATION AND OPEN-SPACE BONDS. When the interests of the county require it and the board of commissioners of the county deem it for the public good to bond the county to fund or refund the outstanding obligations or indebtedness of the county or bond the county for the purpose of acquiring funds for purchasing a site and erecting a courthouse and jail, a public auditorium or a jail thereon, or for the construction or repair of roads or bridges, or to assist any city or village in said county in constructing a free bridge over any navigable stream within, or partly within, or adjoining, the limits of any such city or village, or for purchasing, improving and equipping air navigation facilities as defined in chapter 4, title 21, Idaho Code, which facilities may be wholly or partly within or without the limits of such county, or wholly or partly within or without the state of Idaho, or for purchasing public open-space land and/or easements for scenic and recreational purposes, or for any one (1) or more said purposes, and the indebtedness or liability of the county that may be created by the bonding, funding or refunding aforesaid, or in purchasing a site and erecting a courthouse and jail, a public auditorium or a jail thereon, and for the construction or repair of roads or bridges, or for assisting any city or village in the construction of any such free bridge as aforesaid, or for purchasing, improving and equipping air navigation facilities, or for purchasing public open-space land and/or easements for scenic and recreational purposes, or for any one (1) or more of said purposes, exceeds the income or revenue of the county for that year, the board of commissioners may issue bonds of the county as provided by sections 31-1901 and 31-1902, Idaho Code, and by the "municipal bond law" of the state of Idaho: provided, that the issuance of such bonds, except funding or refunding bonds, be first authorized by a vote of two-thirds (2/3) of the qualified electors of the county, voting at an election held, subject to the provisions of section 34-106, Idaho Code, for that purpose, as hereinafter provided and as provided in the "municipal bond law" and, provided, further, that before the board of county commissioners shall issue any bonds to fund or refund the indebtedness of the county as in the section provided, they shall deduct from the legal indebtedness of the county, at the time of the issue of said bonds, the cash on hand in the county treasury applicable to the discharge of said indebtedness, and may issue bonds for the remainder of the indebtedness.
History:
[(31-1903) R.S., sec. 3604; am. 1895, p. 56, sec. 1; reen. 1899, p. 136, sec. 1; am. 1899, p. 443, sec. 1, subd. 3604; reen. R.C. & C.L., sec. 1962; C.S., sec. 3521; am. 1927, ch. 262, sec. 11, p. 546; I.C.A., sec. 30-1403; am. 1955, ch. 239, sec. 1, p. 537; am. 1967, ch. 59, sec. 1, p. 122; am. 1995, ch. 118, sec. 31, p. 456; am. 1999, ch. 125, sec. 1, p. 365.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 19 - COUNTY BOND ISSUES › Section 31-1904 - BOND TAX LEVIES IN NEW COUNTIES AND SEGREGATED AREAS.

31-1904. BOND TAX LEVIES IN NEW COUNTIES AND SEGREGATED AREAS. Should any part of a county that has incurred a bonded indebtedness be cut off and annexed to another county, or erected into a new or separate county, the assessor of the county to which the segregated portion is attached, or the assessor of the new county created as aforesaid, shall, upon notice from the board of county commissioners of the original county from which such segregated portion was detached, given at the regular session of the board when county and state taxes are levied, collect in said segregated territory, and in addition to the other taxes collected by him for county and state purposes, and at the same time and in the same manner, the tax levied by said board of commissioners as herein provided; and the laws of the state relating to the levy and collection of taxes, and prescribing the powers, duties and liabilities of officers charged with the collection and disbursement of the revenue arising from taxes, are made applicable to this article. The money collected by the assessor as aforesaid shall be paid over by the treasurer of the county collecting it to the treasurer of the county losing the said territory, and for the purposes herein directed, but such segregated territory so attached to another county, or erected into a new county, shall be relieved of the annual tax, levied as provided in the foregoing section, when the county acquiring the same, or the new or separate county, pays to the county losing the territory, that proportion of the whole indebtedness, together with legal interest thereon, that the assessed value of property in the segregated territory bears to the assessed value of the property in the whole county, as constituted before the division or segregation thereof.
History:
[(31-1904) R.S., sec. 3606; am. 1895, p. 56, subd. 3606; reen. 1899, p. 136, sec. 1; reen. R.C. & C.L., sec. 1964; C.S., sec. 3523; I.C.A., sec. 30-1404.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 19 - COUNTY BOND ISSUES › Section 31-1905 - CONDUCT OF BOND ELECTION.

31-1905. CONDUCT OF BOND ELECTION. If the question of bonding the county as herein provided is submitted to the voters, the election shall be held as provided in section 34-106, Idaho Code, and shall be conducted in all respects in conformity with title 34, Idaho Code. The number of qualified electors of the county voting at such bond election shall be solely determined by the number of votes cast on the specific question of bonding the county.
History:
[31-1905, added 1988, ch. 278, sec. 2, p. 909; am. 1993, ch. 313, sec. 2, p. 1158; am. 1995, ch. 118, sec. 32, p. 457.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2001 - COUNTY OFFICERS ENUMERATED.

31-2001. COUNTY OFFICERS ENUMERATED. The officers of a county are:
1. A sheriff.
2. A clerk of the district court, who shall be ex officio auditor and recorder, and ex officio clerk of the board of county commissioners.
3. An assessor.
4. A prosecuting attorney.
5. A county treasurer, who shall be ex officio public administrator and ex officio tax collector.
6. A coroner.
7. Three (3) members of the board of county commissioners.
History:
[(31-2001) R.S., sec. 2150; am. R.C., sec. 1973; compiled and reen. C.L., sec. 1973; C.S., sec. 3543; I.C.A., sec. 30-1501; am. 1963, ch. 88, sec. 1, p. 283; am. 1970, ch. 120, sec. 3, p. 284.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2002 - INVESTIGATIONS AND ACTIONS AGAINST COUNTY ELECTED OFFICERS — DUTIES OF ATTORNEY GENERAL.

31-2002. INVESTIGATIONS AND ACTIONS AGAINST COUNTY ELECTED OFFICERS — DUTIES OF ATTORNEY GENERAL. (1) Notwithstanding any provision of law to the contrary, the attorney general may conduct an investigation of any allegation of a violation of state criminal law, against a county officer occupying an elective office for violation of state criminal law in his official capacity.
(2) Upon completion of the investigation, the attorney general shall:
(a) Issue a finding of no further action necessary;
(b) Suggest training or other nonjudicial remedies; or
(c) Determine that further investigation or prosecution is warranted and retain the matter and act as special prosecutor.
(3) In furtherance of the duty to conduct investigations set forth in the provisions of this section, the attorney general shall have the authority to issue subpoenas for the production of documents or tangible things that may be relevant to such investigations.
(4) The provisions of this section shall not apply to any alleged violations of the open meetings law as codified in chapter 2, title 74, Idaho Code.
(5) For purposes of this section, a county officer occupying an elective office shall be deemed to have performed an act in his "official capacity" when such act takes place while the officer is working or claims to be working on behalf of his employer at his workplace or elsewhere, while the officer is at his workplace whether or not he is working at the time, involves the use of public property or equipment of any kind or involves the expenditure of public funds.
History:
[31-2002, added 2014, ch. 280, sec. 1, p. 707; am. 2016, ch. 135, sec. 1, p. 399.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2003 - APPOINTMENT OF DEPUTIES.

31-2003. APPOINTMENT OF DEPUTIES. Every county officer except a commissioner may appoint as many deputies as may be necessary for the prompt and faithful discharge of the duties of his office.
History:
[(31-2003) R.S., sec. 1815; am. 1888-1889, p. 13, sec. 1; reen. R.C. & C.L., sec. 1975; C.S., sec. 3545; I.C.A., sec. 30-1503; am. 1963, ch. 88, sec. 2, p. 283; am. 1970, ch. 120, sec. 5, p. 284.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2004 - DEPUTIES — APPOINTMENT DURING ABSENCE OF OFFICERS.

31-2004. DEPUTIES — APPOINTMENT DURING ABSENCE OF OFFICERS. Any county officer who may be granted leave of absence from the county wherein he resides and holds office, is required to appoint a deputy to act for him and in his place while absent.
History:
[(31-2004) 1874, p. 822, sec. 1; R.S., sec. 1816; reen. R.C. & C.L., sec. 1976; C.S., sec. 3546; I.C.A., sec. 30-1504; am. 1989, ch. 347, sec. 2, p. 874.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2005 - FAILURE TO APPOINT DEPUTY DURING ABSENCE.

31-2005. FAILURE TO APPOINT DEPUTY DURING ABSENCE. Should any county officer who is granted leave of absence fail to appoint a deputy as required by this chapter, the act granting such leave of absence is null and void and the office vacant, and the vacancy must be filled by the board of county commissioners of the county.
History:
[(31-2005) 1874, p. 822, sec. 2; am. R.S., sec. 1817; reen. R.C. & C.L., sec. 1977; C.S., sec. 3547; I.C.A., sec. 30-1505.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2006 - DESIGNATION OF SENIOR DEPUTY.

31-2006. DESIGNATION OF SENIOR DEPUTY. When a county officer has more than one deputy he must designate one, by indorsement upon his appointment, as senior deputy, and in case of a vacancy in the office, by death, resignation, or otherwise, or of the officer’s absence, or inability to perform the duties of his office, such deputy must continue to perform the duties of the office during such vacancy, absence or inability.
History:
[(31-2006) R.S., sec. 1818; reen. R.C. & C.L., sec. 1978; C.S., sec. 3548; I.C.A., sec. 30-1506.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2007 - APPOINTMENT TO BE DOCUMENTED AND FILED.

31-2007. APPOINTMENT TO BE DOCUMENTED AND FILED. The appointment of deputies and subordinate officers must be documented and filed in the office of the county recorder.
History:
[(31-2007) 1874, pp. 543, sec. 14; 1874, p. 556, sec. 6; R.S., sec. 1819; reen. R.C. & C.L., sec. 1979; C.S., sec. 3549; I.C.A., sec. 30-1507; am. 1989, ch. 347, sec. 3, p. 874.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2008 - USE OF OFFICIAL NAME INCLUDES DEPUTIES.

31-2008. USE OF OFFICIAL NAME INCLUDES DEPUTIES. Whenever the official name of any principal officer is used in any law conferring power, or imposing duties or liabilities, it includes his deputies.
History:
[(31-2008) R.S., sec. 1820; am. and reen. R.C. & C.L., sec. 1980; C.S., sec. 3550; I.C.A., sec. 30-1508.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2009 - OFFICES TO BE KEPT AT THE COUNTY SEAT — OFFICE HOURS.

31-2009. OFFICES TO BE KEPT AT THE COUNTY SEAT — OFFICE HOURS. Sheriffs, recorders, treasurers, assessors, and in counties having a population of over 7,500, prosecuting attorneys must have their offices at the county seat, and keep them open for the transaction of business on such days and during such hours as the boards of county commissioners may prescribe. Provided, that in counties having a population of 7,500 or less, the prosecuting attorney must have an office at the county seat and must, by and with the approval of the board of county commissioners, establish such rules and hours for official business as may be necessary for the dispatch thereof.
History:
[(31-2009) R.S., sec. 1822; am. and reen. R.C. & C.L., sec. 1981; C.S., sec. 3551; I.C.A., sec. 30-1509; am. 1941, ch. 44, sec. 1, p. 97; am. 1947, ch. 194, sec. 1, p. 471; am. 1955, ch. 134, sec. 1, p. 273; am. 1957, ch. 134, sec. 1, p. 227; am. 1963, ch. 11, sec. 1, p. 22; am. 1970, ch. 120, sec. 6, p. 284.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2010 - BOND LIABLE FOR PENALTIES.

31-2010. BOND LIABLE FOR PENALTIES. Whenever, except in criminal prosecutions, any special penalty, forfeiture or liability is imposed on any officer for nonperformance or malperformance of official duty, the liability therefor attaches to the official bond of such officer and to the principal and sureties thereon.
History:
[(31-2010) R.S., sec. 1823; reen. R.C. & C.L., sec. 1982; C.S., sec. 3552; I.C.A., sec. 30-1510.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2011 - OFFICERS MAY ADMINISTER OATHS.

31-2011. OFFICERS MAY ADMINISTER OATHS. Every county officer may administer and certify oaths.
History:
[(31-2011) R.S., sec. 1824; reen. R.C. & C.L., sec. 1983; C.S., sec. 3553; I.C.A., sec. 30-1511; am. 1970, ch. 120, sec. 7, p. 284.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2013 - ABSENCE OF OFFICERS FROM THE STATE.

31-2013. ABSENCE OF OFFICERS FROM THE STATE. No county officer must absent himself from the state for more than twenty (20) days unless with the consent of the board of county commissioners: providing however, that where any elective or appointive county officer is required to absent himself by reason of being a member of the armed forces of the nation or by reason of official call to service in civilian war work, the consent of the board of county commissioners shall not be necessary.
History:
[(31-2013) R.S., sec. 1826; am. 1897, p. 15, sec. 1; reen. 1899, p. 13, sec. 2; reen. R.C. & C.L., sec. 1985; C.S., sec. 3555; I.C.A., sec. 30-1513; am. 1943, ch. 66, sec. 2, p. 136; am. 1945, ch. 164, sec. 5, p. 245.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2014 - CERTAIN OFFICERS NOT TO PRACTICE LAW.

31-2014. CERTAIN OFFICERS NOT TO PRACTICE LAW. Sheriffs, clerks of courts and their deputies are prohibited from practicing law or acting as attorneys or counselors-at-law, or having as a partner a lawyer or any one who acts as such. Provided, however, any county elected official, with the approval of the board of county commissioners, may hire an attorney to act as his legal advisor.
History:
[(31-2014) R.S., sec. 1827; reen. R.C. & C.L., sec. 1986; C.S., sec. 3556; I.C.A., sec. 30-1514; am. 1989, ch. 347, sec. 4, p. 874.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2015 - BONDS OF OFFICERS — AMOUNT OF PENALTY.

31-2015. BONDS OF OFFICERS — AMOUNT OF PENALTY. County and district officers must execute official bonds in the following amounts:
(1) County commissioners each in the sum of five thousand dollars ($5,000);
(2) County treasurers each in double the probable amount of money that may at any time come into his hands as such treasurer, to be fixed by the board of county commissioners: provided, if surety bond is given as provided in section 41-2707, Idaho Code, the bond need not exceed twenty-five percent (25%) of the probable amount that may be at hand at any one time, but in no case to be less than ten thousand dollars ($10,000);
(3) Sheriffs each in the sum of ten thousand dollars ($10,000);
(4) Clerks of the district court each in the penal sum of five thousand dollars ($5,000), with two (2) sufficient sureties, to be approved by the judge of the district conditioned that he will faithfully perform the duties of his office and at all times account for and pay over all moneys in his hands as clerk; and the penalty of such bond may at any time be increased by the judge of the district. The clerk may require a bond from any deputy;
(5) County recorders each in the sum of not less than five thousand dollars ($5,000) nor more than twenty thousand dollars ($20,000), to be fixed by the board of county commissioners, and to cover his duties and liabilities as recorder, auditor, and clerk of the board of county commissioners;
(6) Assessors each in the sum of five thousand dollars ($5,000);
(7) Tax collectors and license collectors each in the sum of not less than two thousand dollars ($2,000) nor more than fifty thousand dollars ($50,000) to be fixed by the board of county commissioners;
(8) Prosecuting attorneys each in the sum of two thousand dollars ($2,000);
(9) Coroners each in the sum of one thousand dollars ($1,000);
(10) Public administrators each in the sum of two thousand dollars ($2,000); and
(11) Constables in the sum of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to be fixed by the board of county commissioners.
History:
[(31-2015) R.S., sec. 1828; am. and reen. R.C. & C.L., sec. 1987; am. 1919, ch. 125, sec. 1, p. 410; C.S., sec. 3557; I.C.A., sec. 30-1515; am. 1961, ch. 104, sec. 1, p. 153; am. 1963, ch. 88, sec. 3, p. 283; am. 1970, ch. 120, sec. 8, p. 284; am. 2022, ch. 111, sec. 17, p. 378.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2016 - BOND OF OFFICERS — AMOUNT NOT FIXED.

31-2016. BOND OF OFFICERS — AMOUNT NOT FIXED. When the amount of the bond to be given by any county, district or precinct officer is not fixed by law the amount must be fixed by the board of commissioners.
History:
[(31-2016) R.S., sec. 1829; reen. R.C. & C.L., sec. 1988; C.S., sec. 3558; I.C.A., sec. 30-1516.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2017 - LIMITATION ON APPROVAL OF CLAIMS IN EXCESS OF LEVIES.

31-2017. LIMITATION ON APPROVAL OF CLAIMS IN EXCESS OF LEVIES. All county, town, municipal, road and school district officials who issue orders or warrants or approve bills or order county warrants to be drawn in excess of the levies made for the different county, town, municipal, road or school district funds shall be liable, both personally and on their official bonds for the payment of any such excess.
History:
[(31-2017) 1915, ch. 116, p. 262; reen. C.L., sec. 1988a; C.S., sec. 3559; I.C.A., sec. 30-1517.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 20 - COUNTY OFFICERS IN GENERAL › Section 31-2018 - COUNTY OFFICIALS — LIMITATION ON PERSONAL LIABILITY.

31-2018. COUNTY OFFICIALS — LIMITATION ON PERSONAL LIABILITY. County officials shall strictly account for all public moneys and property under their care and control while holding public office but shall not be personally liable for loss of any such public moneys or property when the cause of such loss is fire, flood, earthquake, or other natural or man-made disaster or when caused by theft, robbery, or the criminal conduct of another person who is not a county official or employee. Each county shall indemnify its officials and employees against all losses of public moneys or property, except those which are the result of negligence, gross negligence, or intentional conduct by the public official or employee, pursuant to the authority in the Idaho tort claims act.
History:
[31-2018, added 1988, ch. 4, sec. 1, p. 5.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2101 - DUTIES OF COUNTY TREASURER.

31-2101. DUTIES OF COUNTY TREASURER. The county 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 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, and the amount, time when, to whom, and on what account all disbursements were made by him;
(4) Keep his books so that the amounts 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 are shown in one general or cash account. Upon notification by the state controller, county financial records shall conform to the standards established in the uniform accounting manual for local governmental entities pursuant to section 67-1075, Idaho Code;
(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; and
(6) Disburse the county moneys only on county warrants issued by the county auditor, based on orders of the board of commissioners or as otherwise provided by law.
History:
[(31-2101) 1863, p. 475, secs. 111, 112; R.S., sec. 1840; reen. R.C., sec. 1991; am. 1913, ch. 128, sec. 1, p. 475; reen. C.L., sec. 1991; C.S., sec. 3562; I.C.A., sec. 30-1601; am. 2021, ch. 89, sec. 11, p. 306.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2102 - EX OFFICIO TAX COLLECTOR AND EX OFFICIO PUBLIC ADMINISTRATOR.

31-2102. EX OFFICIO TAX COLLECTOR AND EX OFFICIO PUBLIC ADMINISTRATOR. (1) The county treasurer is ex officio tax collector with duties relating to the collection of tax revenue as prescribed in title 63, Idaho Code.
(2) The county treasurer is ex officio public administrator and as such shall administer the estates of decedents who resided in the county at the time of death as prescribed in chapter 1, title 14, Idaho Code.
History:
[(31-2102) 1913, ch. 128, sec. 1, p. 475; R.C., sec. 2079; compiled and reen. C.L., sec. 1991a; C.S., sec. 3563; I.C.A., sec. 30-1602; am. 1996, ch. 69, sec. 8, p. 215.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2103 - RECEIPT OF MONEY.

31-2103. RECEIPT OF MONEY. He must receive no money into the treasury unless documented by the certificate of the auditor. However, this procedure shall not prohibit electronic transfers followed by documented information as required by the county auditor and county treasurer.
History:
[(31-2103) R.S., sec. 1841; reen. R.C. & C.L., sec. 1992; C.S., sec. 3564; I.C.A., sec. 30-1603; am. 1990, ch. 76, sec. 1, p. 159.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2104 - TREASURER MUST RECEIPT FOR MONEY.

31-2104. TREASURER MUST RECEIPT FOR MONEY. 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.
History:
[(31-2104) 1863, p. 475, sec. 113; R.S., sec. 1842; reen. R.C. & C.L., sec. 1993; C.S., sec. 3565; I.C.A., sec. 30-1604.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2112 - MONTHLY SETTLEMENTS AND STATEMENTS — ANNUAL SETTLEMENT.

31-2112. MONTHLY SETTLEMENTS AND STATEMENTS — ANNUAL SETTLEMENT. 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 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. In making such account, and for all other purposes, the treasurer shall report uncollected fees, personal property taxes or other revenue due but unpaid for a period of five (5) years and, at the end of such period, shall not be required to continue reporting such sums unless, in the opinion of the treasurer, such sums are collectible; provided, however, that this provision shall in no way alter or interfere with the obligation of the person or persons owing such amounts to pay the same. 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 Tuesday after the first Monday of October, in the presence of the commissioners, who have a supervisory control thereof.
History:
[(31-2112) R.S., sec. 1850; modified by 1901, p. 233, sec. 174; compiled and reen. R.C. & C.L., sec. 2001; C.S., sec. 3573; I.C.A., sec. 30-1612; am. 1970, ch. 225, sec. 1, p. 633; am. 1976, ch. 45, sec. 21, p. 136.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2113 - QUARTERLY REPORT.

31-2113. QUARTERLY REPORT. Each county treasurer must make a detailed report at every regular meeting of the board of commissioners of his county, of all moneys received by him and the disbursement thereof, and of all debts due to and from 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.
History:
[(31-2113) R.S., sec. 1851; reen. R.C. & C.L., sec. 2002; C.S., sec. 3574; I.C.A., sec. 30-1613.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2114 - NEGLECT TO SETTLE OR REPORT.

31-2114. NEGLECT TO SETTLE OR REPORT. If any county treasurer neglects or refuses to settle or report as required in the two (2) preceding sections, he forfeits and must pay to the county the sum of $500.00 for every such neglect or refusal, and the board of commissioners must institute suits for the recovery thereof.
History:
[(31-2114) R.S., sec. 1852; reen. R.C. & C.L., sec. 2003; C.S., sec. 3575; I.C.A., sec. 30-1614.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2115 - ACTION AGAINST DEFAULTING PROSECUTING ATTORNEY.

31-2115. ACTION AGAINST DEFAULTING PROSECUTING ATTORNEY. If the prosecuting attorney refuses or neglects to account for and pay over money received by him as required by law, the county treasurer must bring an action against him for 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 (50%) thereon by way of damages.
History:
[(31-2115) R.S., sec. 1853; am. and reen. R.C. & C.L., sec. 2004; C.S., sec. 3576; I.C.A., sec. 30-1615.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2117 - DISPOSAL OF MONEY OR PROPERTY FOUND ON DEAD BODY.

31-2117. DISPOSAL OF MONEY OR PROPERTY FOUND ON DEAD BODY. The coroner or other public official must notify the county treasurer, within seventy-two (72) hours of knowledge of a death and upon verification of no legal next of kin or administrator of the decedent’s estate, of money or other property found on or with a dead body. The treasurer, upon receiving such funds, must deposit them to the credit of the county. On receiving other property in like manner he must, within thirty (30) days, sell it at public auction upon reasonable public notice and must in like manner deposit the proceeds to the credit of the county.
History:
[(31-2117) 1863, p. 475, sec. 146; R.S., sec. 1855; reen. R.C. & C.L., sec. 2006; C.S., sec. 3578; I.C.A., sec. 30-1617; am. 1996, ch. 69, sec. 9, p. 216; am. 2022, ch. 62, sec. 3, p. 195.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2118 - MONEY FOUND ON DEAD BODIES — DEMAND BY LEGAL REPRESENTATIVES.

31-2118. MONEY FOUND ON DEAD BODIES — DEMAND BY LEGAL REPRESENTATIVES. If the money in the treasury is demanded within six (6) years by the legal representatives of the 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 commissioners.
History:
[(31-2118) 1863, p. 475, sec. 147; R.S., sec. 1856; reen. R.C. & C.L., sec. 2007; C.S., sec. 3579; I.C.A., sec. 30-1618.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2119 - CUSTODY OF COUNTY MONEY.

31-2119. CUSTODY OF COUNTY MONEY. The county treasurer must keep all moneys 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 section prohibits him from making special deposits for the safe-keeping of the public moneys.
History:
[(31-2119) R.S., sec. 1857; reen. R.C. & C.L., sec. 2008; C.S., sec. 3580; I.C.A., sec. 30-1619.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2120 - SUSPENSION OF TREASURER PENDING ACTION.

31-2120. SUSPENSION OF TREASURER PENDING ACTION. Whenever an action based upon official misconduct is commenced against any county treasurer, the commissioners may, in their discretion, suspend him from office until such suit is determined, and may appoint some person to fill the vacancy.
History:
[(31-2120) 1863, p. 475, sec. 122; R.S., sec. 1858; reen. R.C. & C.L., sec. 2009; C.S., sec. 3581; I.C.A., sec. 30-1620.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2121 - DELIVERY OF MONEY AND PAPERS AFTER DEATH.

31-2121. DELIVERY OF MONEY AND PAPERS AFTER DEATH. In case of the death of any county treasurer, all official moneys, books, accounts, papers and documents shall be delivered to the treasurer’s successor by the board of county commissioners.
History:
[(31-2121) 1863, p. 475, sec. 123; R.S., sec. 1859; modified 1899, p. 405; compiled and reen. R.C. & C.L., sec. 2010; C.S., sec. 3582; I.C.A., sec. 30-1621; am. 1989, ch. 15, sec. 2, p. 17.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2122 - INSPECTION OF BOOKS.

31-2122. INSPECTION OF BOOKS. The books, accounts and vouchers of the treasurer are at all times subject to the inspection and examination of the board of commissioners and grand jury.
History:
[(31-2122) 1863, p. 475, sec. 114; R.S., sec. 1860; reen. R.C. & C.L., sec. 2011; C.S., sec. 3583; I.C.A., sec. 30-1622.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2123 - EXAMINATION OF BOOKS.

31-2123. EXAMINATION OF BOOKS. The treasurer must permit the county commissioners and auditor to examine his books and count the money in the treasury whenever they may wish to make an examination or counting.
History:
[(31-2123) 1863, p. 475, sec. 114; R.S., sec. 1861; reen. R.C. & C.L., sec. 2012; C.S., sec. 3584; I.C.A., sec. 30-1623.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2124 - WARRANTS OF MUNICIPAL OR QUASI-MUNICIPAL CORPORATIONS — INTEREST RATE AFTER PRESENTMENT FOR PAYMENT.

31-2124. WARRANTS OF MUNICIPAL OR QUASI-MUNICIPAL CORPORATIONS — INTEREST RATE AFTER PRESENTMENT FOR PAYMENT. The supervising board of every municipal or quasi-municipal corporation of any kind or class, specially chartered cities, school districts, of any kind or class, specially chartered school district, irrigation district, drainage district, stumpage district, highway district or other quasi-municipal district, now or hereafter created or organized and authorized by law to issue warrants for the payment of its indebtedness, and the board of county commissioners for any common or joint common school district within its county are hereby authorized by resolution, duly passed and approved at any regular or special meeting thereof, to fix the rate of interest, that warrants drawn by authority of such supervising board, or the county auditor for such common or joint common school district, shall draw after the same have been presented to the treasurer thereof for payment and not paid for want of funds.
History:
[31-2124, added 1935, ch. 99, sec. 1, p. 208; am. 1980, ch. 61, sec. 2, p. 119.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2125 - INDORSEMENT OF WARRANTS WHEN NOT PAID UPON PRESENTATION.

31-2125. INDORSEMENT OF WARRANTS WHEN NOT PAID UPON PRESENTATION. When any warrant of any municipal or quasi-municipal corporation, specially chartered city, school district of any kind or class, specially chartered school district, drainage district, stumpage district, highway district, or other quasi-municipal district, now or hereafter created or organized, is presented for payment to the treasurer thereof, and is not paid for want of funds, the treasurer must indorse thereon "Not paid for want of funds," annexing the date of presentation, specifying the rate of interest that such warrant shall draw, after presentation, which rate shall be the rate fixed in such resolution, sign his name thereto, and thereafter the said warrant shall draw interest at the rate specified in such indorsement. If the county treasurer is redeeming warrants for the districts listed above, the procedures used shall be those identified in section 31-1512, Idaho Code.
History:
[31-2125, added 1935, ch. 99, sec. 2, p. 208; am. 1980, ch. 61, sec. 3, p. 119; am. 1994, ch. 35, sec. 3, p. 54.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR › Section 31-2126 - REDEEMING OF REGISTERED WARRANTS.

31-2126. REDEEMING OF REGISTERED WARRANTS. It is the duty of the county treasurer to comply with the requirements of section 31-1507, Idaho Code, if the board of county commissioners declares an emergency pursuant to section 31-1608, Idaho Code.
History:
[31-2126, added 1996, ch. 38, sec. 1, p. 102.]