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41 §48 CITIES, TOWNS & DIS :OD EMPLOYE
<br /> r;
<br /> Historical and Statutory Not" St.1893,c.423,§ 20. w .4 statutory
<br /> St.1905,c.373. R.L1902,c.25, § 79. e
<br /> St.1924,c.33, § 1.
<br /> § 49. Vacancy in town office c<:
<br /> If the office of an auditor in a town is vacant,
<br /> § 51. Accounts payable; notice to g of public trtu
<br /> the remaining auditors, if any, may perform the part payments :tors shall at least
<br /> duties thereof and may appoint a person to aid An auditor may notify a person to whom oftener as they
<br /> them. If there is no remaining auditor, the select- is due from the town that a certain d ants of the truste
<br /> men shall appoint an auditor to serve until anoth- amountwhich may, be either the whole or or income of whi
<br /> er is qualified. of the money so due, is payable to him a "- ueathed or given
<br /> FFiatudcal and Statutory Not" application to an officer named in the noti ':benefit of the
<br /> R.L1902,c. 11, § 360. unless payment is refused upon such
<br /> St.1907,c.560,§§ 388,456. e a 1 for the benefit of th
<br /> d
<br /> no interest shall accrue on said des' "'any part thereof,
<br /> St1913,C.835, §§ 428,503. amount after the giving of the notice. A � funds, securitie
<br /> § 49A Assistant auditors; powers and payment authorized by this section shall not 'ld by such trustees
<br /> duties; compensation, etc. a right of tender, lien or other provision of law l� auditors free acces
<br /> the recovery of the amount of the debt, or in ties and evidenc
<br /> The auditor, accountant, or officer having simi- or costs thereon, remaining due; but if the ee refusing to e
<br /> lar duties, of a city or town, may in writing payment is more than the debt as finally d rr fine of no
<br /> appoint, with the approval of the mayor or the mined, the excess,without interest, shall be rept
<br /> selectmen thereof, an assistant, who shall be to the town. two hundred dol
<br /> sworn to the faithful performance of his duties, de in their ann
<br /> ua
<br /> and a record shall be made of his appointment Fnetorieet and statutory Notes ting and investigat
<br /> and oath. Unless a temporary officer is appointed St.1899,c.394,§§ 3,4. ^" fraud or irregulari
<br /> in accordance with law, the assistant may, in the R•1-1902,c.25,§ 80. Tt the sante to the
<br /> absence of the appointing officer, perform his 'the selectmen
<br /> duties and when performing such duties shall § 52. Approval of bills at least once in
<br /> have the powers and be subject to the require- All accounts rendered to or kept in the depart' ce of such truste
<br /> menus and penalties applicable to him. The per- ` d by reconciliat
<br /> son rated as assistant hereunder may receive menus it any city shall be subject to the iar duttit% insert in their arm
<br /> appointed Y of the city auditor or officer having similar dutiq
<br /> a salary from the city or town for services as such, and in towns they shall be subject to the inspwer oath of the fact
<br /> Added,by St-1948, c. 211. Amended by St.1964, c. 70. tthat fey need n
<br /> tion of he selectmen. The auditor or offim •"-
<br /> `"i— having similar dutiesactual count of
<br /> , or the selectmen, may
<br /> §~50 Powers and duties sire an 1 banking associa
<br /> � 4 y person presenting for settlement a:
<br /> The auditors,of a town shall examine the books account or claim against the city or town to mahit by St.1948, C. 84.
<br /> and a�dnts`jof all its officers and committees oath before him or them, in such form as he
<br /> giatuAcal arta Su
<br /> intrusted with the'receipt, custody or expenditure they may prescribe, as to the accuracy of sut3>
<br /> of money 'and all original bills and vouchers on account or claim. The wilful making of a fahe `322
<br /> _ a 33.§ 2•
<br /> Mo y he's been or may be paid from its oath shall be punishable as perjury. .The audttar' va>
<br /> �'Thc_`shall have free access to such or officer having similaaz.duties in cities, and the,;
<br /> book; a000»n IZotice to sudito
<br /> 1 is bills and vouchers as often as selectmen in towns, shall approve theent d=
<br /> once a momlt for the pace of examination,and all bills or pay rolls of all departments bbeffo a they funds to trees
<br /> shall eramine the same at least once in each year, are paid by the treasurer, and may disallow and er any officer
<br /> and aonoall
<br /> �,� in writing the result of their refuse to approve for payment, in whole or m` ;,qty, city or to
<br /> Tlfye�sh ill at least once in each part, any claim as fraudulent, unlawful or excel oney to the tree!
<br /> years f� - <.
<br /> 0..
<br /> x«N i;balance of each of such sive; and in that case the auditor or officer having'ttffima sad mtnonwealtb, he s
<br /> tttoes..by actual count of the similar duties, or the selectmen, shall file with the=.
<br /> cash stud -Y' ec8ncdiati the auditor of su
<br /> e_.. oa of bank balances, and city or town treasurer a written statement of the
<br /> s6a11 haat',W thtyr annual report their certificate reasons for the refusal; and the treasurer shall _ O11IItant, if they
<br /> under aath uE t of the amours
<br /> .D elfactsZsD found. not pay any claim or bill so disallowed. This :and pose there(
<br /> "` and sraano:y Notes section shall not abridge the powers conferred on
<br /> StJd✓f4� ift'i.:_ : town accountants b sections Historlcai and
<br /> st-IE/4 Y fifty-five to sixty- ,.
<br /> one, inclusive. ,; ' 1912,c.387.
<br /> eY '" 110
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