1879 public laws – Ch.71 Sec.47
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CHAPTER 71 AN ACT TO PROVIDE FOR THE LEVYING AND COLLECTION OF TAXES. Assessment and valuation of lands:
The county commissioners, at the last regular 9 . or other subsequent meeting in each year, shall appoint one or more of their number, not to exceed three, to be present and assist at the accounting and settlements be- tween the sheriff and county treasurer provided for in the next preceding section, and also to audit and settle the accounts of the county treasurer and of all other county officers authorized to receive or disburse county funds. The accounts so audited shall be reported to the county commissioners, and when approved by them shall be filed with the clerk and recorded on his book, and shall be prima facie evidence of their correctness, and im- peachable only for fraud or specified error: Provided, the compensation allowed said committee for their services shall not exceed two dollars per day each for the time actually spent in said settlement, and there shall be no allowance for extra clerical aid. Penalty of sheriff for failure to account :