Printable Format19-507. Accounts of receipts and expenditures; inspection of books; October settlement. The said treasurer shall keep a just and true account of the receipts and expenditures of all moneys which shall come into his hands by virtue of his office, in a book or books to be kept by him for that purpose, which books shall be open at all times for the inspection of the board of county commissioners or any member thereof, and to all county and state officers; and at a meeting in October of each year of the said board of commissioners, and at such other time as they may direct, he shall settle with them his accounts as treasurer, and for that purpose he shall exihibit to them his books, moneys, accounts, and all vouchers relating to the same, to be audited and allowed.
History: G.S. 1868, ch. 25, § 67; L. 1891, ch. 101, § 1; May 20; R.S. 1923, 19-507.
Source or Prior Law:
L. 1875, ch. 93, § 2.
Attorney General's Opinions:
Prescribing duties of county officers. 80-138.
County clerks; records and accounts. 83-149.
County budget and expenditures; officers responsible for development of annual report and ongoing account of items credited monthly. 1999-18.
CASE ANNOTATIONS
1. Kind of book not specified; receipt stub part of record. Hudson v. Herman, 81 Kan. 627, 637, 107 P. 35.
2. Treasurer settles accounts in October of each year. Bank v. Reilly, 97 Kan. 817, 824, 156 P. 747.
3. Required to keep just and true account receipts and expenditures. Skinner v. Mitchell, 108 Kan. 861, 869, 197 P. 569.
4. Cited in action by county to recover taxes wrongfully distributed. Greenwood County Comm'rs v. School District, 139 Kan. 297, 301, 31 P.2d 723.
5. Settlement does not bar action to recover taxes wrongfully distributed. Harvey County Comm'rs v. School District, 139 Kan. 457, 459, 32 P.2d 812; Woodson County Comm'rs v. City of Yates Center, 139 Kan. 519, 521, 32 P.2d 209.
6. Cited in holding ledger showing bank deposit admissible in evidence. Ford County Comm'rs v. Robb, 145 Kan. 125, 126, 127, 64 P.2d 69.
7. Action on county treasurer's bond held barred by three-year limitation statute. Board of Education v. Jones, 151 Kan. 276, 278, 98 P.2d 120.
8. Action to recover moneys withheld or misappropriated by county treasurer accrued at end of each term; K.S.A. 60-512 applicable statute of limitations. State, ex rel., v. Masterson, 221 Kan. 540, 542, 543, 544, 546, 547, 548, 550, 561 P.2d 796.