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.

Section 4150, Political Code, and section 76 of former county government acts.

Preference of warrants.

SEC. 74. 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.

Section 4151, Political Code, and section 77 of former county government acts.

Section 77 of the county government act of 1883, providing that claims against the county must be paid according to priority of time in which they were presented, must be construed to apply to warrants of any given year, and cannot be given an effect contrary to section 18, article XI, constitution, requiring the revenue of each year to be applied to the indebtedness created for that year. Shaw v. Statler, 74 Cal. 258.

Unpaid warrants-sixty days.

SEC. 75. Should such warrants not be again presented for payment within sixty days from the time 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.

Political C de, section 4152, and section 78 of former county government acts.

Must note interest paid.

SEC. 76. 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.

Section 4153, Political Code, and section 79 of former county government acts. Monthly and annual settlements.

SEC. 77. 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.

Section 4154, Political Code, and section 80 of former county government acts.

The treasurer is bound by his monthly statements so that he will not be permitted to show that moneys with which he has charged himself were not actually received, but that he had taken only the promise of the license

tax collector to pay in said moneys. County of San Luis Obispo v. Pettit, 100 Čal. 445; see also Los Angeles v. Lankershim, 100 Cal. 527. Detailed report, each session of board.

SEC. 78. Each county treasurer must make a detailed report, at every regular meeting of the board of supervisors of his county, of all moneys 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.

Section 4155, Political Code, and section 81 of former county government acts.

Penalty for not reporting.

SEC. 79. If any county treasurer neglect or refuse to settle or report, as required in sections seventy-seven and seventy-eight, 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,

Section 4156, Political Code, and section 82 of former county government acts.

Must sue district attorney.

SEC. 80. If the district attorney refuse or neglect to account for and pay over money received by him, as required by the fifth subdivision of section one hundred and thirty-two, he shall be liable for such refusal or neglect upon his official bond, and 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. thereon by way of damages. And no order of the board of supervisors shall be necessary to bring such action.

His reasonable expenses, including attorney's fees, shall be a county charge.

Section 4157, Political Code, and section 83 of former county government acts. The last two sentences beginning "And no order of the board," are new.

Property received from coroner.

SEC. 81. The treasurer, upon receiving from the coroner, or justice of the peace 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. All said moneys must be kept in a separate fund.

Sections 4158 and 4159, Political Code, and sections 84 and 85 of former county government acts.

Money of decedents.

SEC. 82. If the money in the treasury is demanded within six 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 supervisors.

Section 4160, Political Code, and section 86 of former county government acts.

Possession of public moneys.

SEC. 83. 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; but he shall be liable therefor on his official bond.

Section 4161, Political Code, and section 87 of former county government acts. "But he shall be liable therefor on his official bond,” was not in the Political Code.

Action against vacancy.

SEC. 84. Whenever an action, based upon official misconduct, is commenced against any county treasurer, the supervisors may, in their discretion, suspend him from office until such suit is determined, and may appoint some person to fill the vacancy, who shall qualify and give such bond as may be required by the board of supervisors.

Section 4162, Political Code, and section 88 of former county government acts.

In considering the events which may cause a vacancy in office, the above provision is cited as an instance of vacancy not included within the provisions of section 996 of Political Code in People v. Ward, 107 Cal. 241; see notes under subdivision 19, section 25 of this act, ante.

Death of treasurer.

SEC. 85. In case of the death of any county treasurer, his legal representatives must deliver up to the person appointed to fill the vacancy occasioned by such death, all official moneys, books, accounts, papers, and documents which are or may come into their possession.

Section 4163, Political Code, and section 89 of former county government acts. The section of the Political Code also provided that