Majority
Headnote
■1. Municipal corporation—Villages—Chief fiscal officers of.The counsel for the defendant contends that the treasurer is the defendant’s chief fiscal officer, within the meaning of section 3245 of the Code of Civil Procedure.
The plaintiff agrees that the members of the board of trustees, acting as a board, are the chief fiscal officers and are charged with the financial affairs connected with the municipal government.
The claim was not presented to the treasurer, but was to the board of trustees, who considered, acted upon and rejected the same. The treasurer is elected at each annual charter election. He is not designated in the charter or by any by-law as the fiscal officer of the defendant corporation. He is not authorized to audit or allow any claims whatever made against his corporation, nor is he a member of any board charged with such duties. His only duties are to receive, keep and disburse the funds of the village upon written orders, and to keep a proper account of the moneys so received and paid out, and to make an annual report to the board of trustees showing the condition of his account. All claims against the corporation must be presented in writing to the board of trustees, and if audited, the same must be by a resolution entered in the journal stating the fund out of which it is made payable. When so allowed, and the resolution certified by the clerk and signed by the president, the same is to be paid by the treasurer out of any proper funds in his hands for that purpose.
By other provisions of the charter the board of trustees have the power to determine the sums of money which shall be annually assessed upon the property for municipal purposes, and to examine all accounts and the claims against the village and allow such as are just and legal.
The duties of the treasurer are purely clerical. He is vested with no discretion and not called upon to do any act which requires the exercise of his judgment on financial questions. All such duties are imposed upon the board of trustees, and they, acting as a board, constitute in our opinion, the “chief fiscal officer” of the village of Hornellsville, within the meaning of the phrase as used in the section of the Code under consideration. It does not follow from the mere circumstance that the officer having the custody of the funds of a municipal corporation and charged with no other duties except to pay out the same on written orders, is designated “ Treasurer,” that he is its chief fiscal officer. In many municipalities the comptroller, and not the treasurer, is made the fiscal officer, by reason of the duties he has to perform. If he had been designated in the charter
Order affirmed, with ten dollars costs and disbursements.
Smith, P. J., Haight and Bradley, JJ., concur.
Cases cited
- Baine v. City of Rochester 85 N. Y. 523 p. 347