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real property, to be sequestered, and may appoint a receiver
thereof. The rents and profits, and other property, so sequestered,
may be, from time to time, applied, under the direction of the
court, to the payment of any of the sums of money specified in
this section, as justice requires; and if the same shall be insuffi-
cient to pay the sums of money required, the court may, on
application of the receiver, direct the mortgage or sale by the
receiver, under such terms and conditions as it may prescribe of
sufficient of his real estate to pay such sums.
§ 2. This act shall take effect immediately.

Chap. 190.

AN ACT to amend chapter forty-two of the laws of nineteen hundred and nine, entitled "An act relating to navigation, constituting chapter thirty-seven of the consolidated laws," relative to the age of applicants for licenses as masters, pilots or engineers.

Became a law April 12, 1918, with the approval of the Governor. Passed, three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

L. 1909,

ch. 42,

17, as

Section 1. Section seventeen of chapter forty-two of the laws of nineteen hundred and nine, as amended by chapter seven hundred and sixty-five of the laws of nineteen hundred and thirteen, by L. 1913, is hereby amended so as to read as follows:

817. Licenses. Every person employed as master, pilot or engi neer on board of a steam vessel or a vessel propelled by machinery, carrying passengers or freight for hire, or towing for hire, shall be examined by the inspectors as to his qualifications, and if satisfied therewith they shall grant him a license for the term of one year for such boat, boats or class of boats as said inspectors may specify in such license. In a proper case, the license may permit and specify that the master may act as pilot, and in case of small vessels also as engineer and pilot. The license shall be framed under glass, and posted in some conspicuous place on the vessel on which he may act. Whoever acts as master, pilot or engineer,

2 Remainder of section new.

amended

ch. 765, amended.

without having first received such license, or upon a boat or class of boats not specified in his license, shall be liable to a penalty of fifty dollars for each day that he so acts, except as in this article otherwise specified, and such license may be revoked by the inspectors for intemperance, incompetency or willful violation of duty. An applicant for license as master, pilot or engineer, must be a citizen of the United States; and1 to act as such on steam vessels of more than one hundred tons burden,2 at least twenty-one years of age, and to act as such on steam vessels of one hundred tons burden or under, and on3 motor boats he shall be not less than eighteen years old.

2. This act shall take effect immediately.

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Chap. 191.

AN ACT to amend chapter five of the laws of nineteen hunareu and seventeen, entitled "An act creating the office of county auditor in the county of Onondaga, and prescribing the powers and duties of the auditor," generally.

Became a law April 13, 1918, with the approval of the Governor. Passed, three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Sections four, five, six, eight and nine of chapter five of the laws of nineteen hundred and seventeen, entitled "An act creating the office of county auditor in the county of Onondaga, and prescribing the powers and duties of the auditor," are hereby amended to read, respectively, as follows:

§ 4. Audit of claims. No claim of the class or classes mentioned in the last preceding section, against the county, except for a fixed salary or for the regular or stated compensation of officers or employees in a county department, or except witness and juror fees shall be paid unless verified by or on behalf of the claimant to the effect that it is just, true and correct, that the

1 Words "must be a citizen of the United States; and," new.

2 Words "of more than one hundred tons burden," new. Words "must be a citizen of the United States, and," omitted.

3 Words steam vessels of one hundred tons burden or under, and on,"

new.

goods, wares, merchandise, supplies or material were of the quantity and quality stated therein, that the services were actually performed, that the prices charged are reasonable and do not exceed the prevailing rate of wage or the market price, that the charges are in accordance with the contract or agreement existing, if there be one, that no part thereof has been paid and that there are no offsets or counterclaims thereto, and approved by the head of the department or officer whose action gave rise or origin to the claim, shall have been presented to the auditor and shall have been audited and allowed by him. The auditor shall cause each such claim, upon presentation to him for audit, to be numbered consecutively, and the number, date of presentation, name of claimant and brief statement of character of each claim shall be entered in a book kept for such purpose, which shall at all times during office hours be so placed as to be convenient for public inspection and examination. No claim, except for wages of teamsters and unskilled laborers in the county highway department, shall be audited or paid until at least five days have elapsed after its presentation to the auditor, and the auditor shall not be required to audit a claim until twenty days1 have expired after the expiration of such period of five days. When a claim has been finally audited by the auditor, he shall endorse thereon or attach thereto his certificate as to such audit. If he shall reject such claim in whole or in part or modify the same, such certificate shall include a statement of the items disallowed, rejected or reduced, and the reason or reasons for the auditor's action. In case the auditor audits and allows a claim at less than the amount claimed by the claimant, he shall serve personally or by mail a notice of the modification or rejection of said claim, upon the claimant, within three days thereafter, and the said claim and certificate shall thereupon be filed and remain a public record in his office and shall during office hours be open to public inspection. When the county auditor shall have audited a claim or account, he shall draw a warrant on the county treasurer for the amount allowed, which said warrant shall be drawn on the fund properly chargeable therewith and shall specify the appropriation account to which it is to be charged. If any person shall present to the

1 Formerly "two weeks."

2 Sentence omitted which read: "The warrant shall be signed by the county auditor and there shall be attached to it a receipt to be signed by the person receiving the warrant, which receipt shall be placed on file in the office of the county auditor."

auditor for audit a claim in the name of any person or firm other than that of the actual claimant, he shall be guilty of a misdemeanor.

§ 5. Audit of pay-rolls. No claim or pay-roll for the salaries of county officers and employees or the regular or stated compensation of such shall be paid until a claim or pay-roll, certified by the officer or the head of the office, bureau or department of the county employing such person or persons, to the effect that each person named therein was regularly appointed to the position held by him, that the services specified were actually performed, and that the compensation stated in such claim or pay-roll is correct and true, shall have been presented to the auditor and shall have been audited and allowed by him. Except as hereinafter provided, the county auditor shall thereupon issue warrants on the county treasurer to the several persons therein named for the amounts set opposite their respective names as audited and shall deliver such warrants to the respective claimants. For the payment of claims or the pay-roll of employees of the county highway department, the county auditor may prepare a transcript or abstract of such claims or pay-rolls as allowed and attach thereto a warrant directing the county treasurer to pay the total amount of said claims or pay-roll to the county superintendent of highways, which said warrant and said abstract or transcript shall be delivered to the county superintendent of highways. The county treasurer shall pay to the county superintendent of highways the amount of said warrant and the county superintendent of highways shall pay or cause to be paid to the several persons named in said claim or pay-roll the amount set opposite their respective names and shall have them sign said pay-roll in the proper column thereon as evidence of their receipt of said money. The said county superintendent of highways shall return said claim or pay-roll signed by the various employees named thereon as aforesaid to the county auditor's office within five days after the delivery to him as aforesaid. All county employees and county officers shall be paid semimonthly by the county treasurer upon warrants issued by the county auditor. All original pay-rolls and claims shall be filed in the office of the county auditor.

§ 6. Reports, contracts and orders to be filed with the auditor. The county treasurer shall make and file with the county auditor,

3 Words 4 Words

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Except as hereinafter provided,” new.

the county auditor" substituted for word "He." 5 Following sentence new.

daily, statements of all funds and moneys coming into his possession, of whatever name or nature, in such form as the board of supervisors shall direct. The head of each office, bureau, department or institution of the county shall make and file with the county auditor monthly such reports of the transactions of their respective offices, bureaus, departments and institutions as may be necessary to complete the accounts and records of his office. The board of supervisors of the county shall immediately provide for the making of a complete inventory of all property, real and personal, fixed and floating, of the county of Onondaga, of whatever name or nature and wherever situated, and shall file the same with the county auditor. Thereafter, there shall be made annually, at such time as the board of supervisors may direct, by the head of each office, bureau, department and institution of the county, a similar inventory which shall be filed with the county auditor. There shall be filed with the county auditor duplicates of all contracts and open market orders executed or issued for the county of Onondaga by any officer, bureau, department or institution thereof after the same shall have been issued. Said contracts and orders shall remain on file in said office and be public records.

§ 8. Audit of records. The county auditor shall examine and audit the books, records and accounts of the county treasurer and those of the various offices, bureaus, departments and institutions of the county at such times as he may elect or as the board of supervisors may direct. He shall, as soon as may be after having made such an examination and audit, report to the board of supervisors whether or no such books, records and accounts are accurately kept, whether or no all county funds and properties are accounted for and whether the business of the office is being transacted pursuant to law and the rules and regulations of the board of supervisors. He shall procure from the depositaries with which the county treasurer shall have deposited funds and moneys coming into his possession statements, at least monthly, of all moneys which have been deposited by the county treasurer or paid out pursuant to his order, and shall reconcile such statements with the accounts kept by him and with those kept by the treasurer. He shall have access to the books of the county treasurer at all times.

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