meeting an estimate of the sum which, in their opinion, will be necessary during the ensuing year for the support of the county poor; and the supervisors cause such sum as they may deem necessary for that purpose to be assessed, &c., and paid to the county treasurer, to be kept by him as a separate fund distinct from the other funds of the county. The board of town auditors audits the books and accounts of the overseers of the poor. Where the towns support their poor, the town-clerk exhibits at the annual town meeting the accounts for the support of the poor therein during the preceding year, as the same have been audited, and these accounts are openly and distinctly read. The overseers also present an estimate of the sum which they deem necessary to supply any deficiency of the preceding year, and to provide for the support of the poor for the ensuing year. Thereupon the inhabitants, by a vote of a majority of the persons qualified to choose town officers, determine the sum to be assessed, &c. In the cities of Albany, Hudson, Troy, Schenectady, and Oswego, the overseers of the poor lay their books before, and render their accounts to, the common councils thereof respectively; and the common councils of such of these cities as are liable for the support of their own poor determine yearly the sum to be raised therein respectively for the support of the poor for the ensuing year, a certified copy of which is laid before the board of supervisors of the county, who cause the same to be assessed, &c.

The accounts of overseers of the poor and of justices of the peace for any personal or official services rendered by them in relation to the poor are audited and settled by the board of supervisors, and paid by the county treasurer; and if the services were rendered in behalf of any town liable to support its own poor, charged to

such town. In auditing the accounts of the overseers of the poor by the board of town auditors, allowance is made to them for all costs to which they may have been subjected, or which have been recovered against them in any suit brought by them pursuant to law; and they are also allowed the same daily pay for attending to any such suit as is allowed them for the performance of their official duties. Such allowances may be credited to them in their accounts for moneys collected for penalties, and may be deducted from such moneys, and the balance paid to their successors in office or to the county treasurer, as directed by law in respect to such penalties. These penalties are for the benefit of the poor, and are credited to the town by whose officers they have been collected, if such town is liable for the support of its own poor, or to the county when collected by the county superintendents. Every poorhouse, almshouse, or other place provided by any city, town, or county for the reception and support of the poor, and all real and personal property whatever belonging to or connected with the same, is exempt from all assessment and taxation levied either by the state, or by any county, city, town, or village; and the keeper of every such poorhouse, almshouse, or other place is exempt from all service in the militia, from serving on juries, and from all assessments for labour on the highways. In those counties where county poorhouses may be established, the superintendents may provide for the support of paupers that may be idiots or lunatics out of such poorhouse, in such manner as best promotes the interests of the county and conduces to the comfort and recovery of such paupers.

Whenever any town has any moneys raised for the support of the poor invested in the name of the overseers

of the poor of such town, these overseers continue to have the control thereof, and apply the interest arising therefrom to the support of the poor of their town, so long as such town is liable to support its own poor; and if the town ceases to support its poor by a vote of the supervisors of the county, the moneys so raised and invested are applied to the payment of such taxes upon the town as the inhabitants thereof, at an annual town meeting, determine.

It is the duty of the superintendents of the poor of every county, during the month of December in each year, to report to the secretary of state, in such form as he directs, the number of paupers that have been relieved or supported in such county in the preceding year, distinguishing the number of county paupers from the number of town paupers, if any; the sex and native country of every pauper, together with a statement of the causes, either direct or indirect, which have operated to render such person a pauper, so far as the same can be ascertained, and also such other items as to character and condition of the paupers as the secretary of state directs; the whole expense of support of paupers, specifying the amount paid for transportation of paupers, and any other items which do not compose any part of the actual expense of maintaining the paupers, and the allowance made to superintendents, overseers, justices, keepers, and officers; the actual value of the labour of the paupers maintained, and the estimated amount saved in the expense of their support, in consequence of their labour. The supervisors of every town in those counties where all the poor are not a county charge have to report to the clerk of the board of supervisors, within fifteen days after the accounts of the overseers of the poor have been settled by the board of town auditors, in

each year, an abstract of all such accounts for the preceding year, which exhibits the number of paupers that have been relieved or supported in such town the preceding year, specifying the number of county paupers and of town paupers, the whole expense of such support, the allowance made to overseers, justices, constables, or other officers, and any other items which do not comprise any part of the actual expense of maintaining the paupers. These abstracts are delivered by the said clerk to the county superintendents, to be included by them in their said report. These provisions are applicable to the commissioners of public charities and correction in the city and county of New York, superintendents of almshouses, keepers of poorhouses, and all poor officers elected or appointed in the state under special Acts of the legislature. The commissioners of almshouses and poor officers chosen under special Acts report annually to the superintendents of the poor of their respective counties such statistics as from time to time may be required by the general laws. The superintendents, &c., make annual reports to the secretary of state as to statistics as aforesaid, and the secretary of state annually reports to the legislature the results of the information thus obtained. In counties where there are no poorhouses, or the distinction between town and county poor is revived, they procure from supervisors and overseers the statistics necessary to report annually as stated. The secretary of state annually lays before the legislature, during the first month of its session, an abstract of these returns and reports.

In those counties where there is no county poorhouse or other place provided for the reception of the poor, the money raised and collected in the several towns for the support

of the poor is received and disbursed by the overseers of the poor in such towns respectively. It is the duty of the commissioners of excise of the several towns in those counties where there is no county poorhouse, &c., to pay over to the overseers of the poor in their respective towns all moneys received by them by virtue of their offices. In those counties where no poorhouse, &c., has been provided, and the distinction of town and county poor is not abolished, the commissioners of excise in the several towns pay all moneys received by them by virtue of their offices to the overseers of the poor in their respective towns.

The superintendents of the county poorhouses are required to cause all county and town paupers over the age of five and under sixteen years, who may be in the poorhouses, to be taught and educated in the same manner as children are taught in the common schools, at least one-fourth part of the time they remain in the poorhouse. The expense is paid by the counties and towns in the same manner as other contingent expenses are paid for the support of paupers; and it is not lawful for the trustees of any school district to include in their annual returns the names of any children who are supported at a county poorhouse. Superintendents have power to make such compromises and arrangements with the putative fathers of any bastard children within their jurisdiction, relative to the support of such children, as they deem equitable and just; and thereupon to discharge such putative fathers from all liability for the support of such bastards. It is lawful for the superintendents in counties where there is no orphan asylum, and the overseers of the poor of towns in such counties, to place the children, chargeable to and supported at the expense of such counties or

towns, in any incorporated orphan asylum in any county of the state, upon such terms as shall be agreed upon with the managers or trustees of said asylum, at the proper expense of the counties or towns to which they are properly chargeable. The managers of every orphan asylum or other institution authorised to receive and bind out orphan and destitute children, have to provide and keep always open for the inspection of all desiring to examine it, a book in which are registered the names, age, and parentage, as near as the same can be ascertained, of all children committed to their care, or received into such institution, in which book or register are also written the time such child left the institution, and if bound out or otherwise placed out at service or on trial, the name and occupation of the person with whom it is so placed, and his or her place of residence. The managers have no power to bind out any children received as aforesaid. Chapter 140, laws of 1875, enacted that, in addition to a general register of the inmates of the various poorhouses and almshouses of the state, there should be kept in each poorhouse and almshouse a record as to the sex, age, birthplace, birth of parents, education, habits, occupation, condition of ancestors, and family relations, and the cause of dependence of each person at the time of admission, with such other facts and particulars in relation thereto as might be required by the state board of charities, upon forms prescribed and furnished by said board. The keepers, &c., should make and forward copies of records on the first day of each month to the state board of charities. By chap. 173, laws of 1875 (amended), only such children, over three and under sixteen years of age, as are unteachable idiots, epileptic or paralytic, or

otherwise defective, diseased, or deformed, so as to render them unfit for family care, can be committed as vagrant, truant, or disorderly to any county poorhouse; and by chap. 404, laws of 1878 (amended), it is not lawful for any justice of the peace, board of charities, police justice, or other magistrate to commit any child under sixteen years of age as vagrant, truant, or disorderly, to any jail, county poorhouse, or almshouse; but any such child may be committed to some reformatory or other institution as provided for in the case of juvenile delinquents; but in case of any such commitment, the justice of peace, &c., immediately gives notice to the superintendents of the poor, or other authorities of the poor of the county, giving the name and age of the person committed, to what institution, and the time for which committed; nor is it lawful for any county superintendent or overseer, &c., to send any child between two and sixteen years of age as a pauper to any county poorhouse or almshouse for support and care, or to retain any of such age in such poorhouse or almshouse; but children of that age shall be provided for in families, orphan asylums, hospitals, or other appropriate institutions, and when committed to an asylum or reformatory, such child shall, when practicable, be committed to one governed or controlled by persons of the same religious faith as the parents of such child. Superintendents of the poor, &c. (laws of 1881), are directed to cause to be interred the body of any honourably discharged soldier, sailor, or marine who served in the Army or Navy of the United States, and who died without leaving means sufficient to defray the expenses of his funeral. The interment is in the county where he died, or in the adjoining county, if practicable, in a cemetery or plot set apart or used for the burial of

Whenever the father or the mother, being a widow or living separate from her husband, absconds from his or her children, or a husband from his wife, leaving any children, or his wife, chargeable, or likely to become chargeable, upon the public for their support, any real or personal estate of such father or mother or husband is seized by a superintendent of the poor, overseer, board of charities, &c., by warrant of the justice of the peace of the county where such property is situated; and whenever the court of sessions of the county wherein such superintendent, &c., resides has confirmed said warrant, and directed what part shall be sold, and how much, if any, of the proceeds of sale, and of the rents and profits of the real estate, if any, be applied towards the maintenance of the children, or wife, of the person so absconding, then the superintendent, &c., shall apply the said proceeds of sale and the rents and profits (as the case may be), 1st, to the payment of taxes and assessments outstanding, and existing liens upon the real estate, and necessary repairs on the real estate, and premiums for insurance on buildings, and the balance, if any, directly to the maintaining, bringing up, and providing for the wife or children so abandoned, as may be required from time to time. Vouchers are taken for expenditures. The proceeds of sale, &c., are kept separate and distinct by the officers receiving them. Guardians ad litem are where necessary appointed for minor children. Superintendents, &c., give security for the faithful performance of their duties, and in such sum as the court may direct,

and they account to the court of sessions for all moneys received, and for the application thereof from time to time, and may be compelled by the court to render such account at any time. Notice of such accounting is given to the wife, or children, as the case may be, and to the guardian, if any.

The state board of charities consists of eight persons, one residing in each judicial district of the state, and one who resides in the county of Kings, and two who reside in the county of New York, appointed by the governor, by and with the consent of the senate, for the term of eight years, except those appointed to fill vacancies; and it is so arranged that one is appointed in each year. Each takes and subscribes the constitutional oath required of other state officers. The commissioners elect as president one of their number, and such other officers and agents as they deem proper, and adopt such by-laws and regulations for the transaction of business and the management of affairs as they consider expedient. The board has an official seal, and a record is kept of the board's proceedings. Six members constitute a quorum. The failure of any commissioner to attend three successive public meetings of the board during any calendar year may be treated by the governor as a resignation, and the vacancy may be filled. The commissioners have full power at all times to inspect the condition of the several institutions which they are authorised to visit, financially or otherwise; to investigate their methods of instruction, and the government and management of their inmates; the official conduct of trustees, directors, and other officers and employees of the same; the condition of the buildings, grounds,

and other property connected therewith, and into all other matters pertaining to their usefulness and good management; and for these purposes they have free access to the grounds, buildings, and all books and papers relating to said institutions. The board, or any one or more of the commissioners, whenever they deem it expedient, may visit and inspect any charitable, eleemosynary, correctional, or reformatory institution in the state, excepting prisons, whether receiving state aid or maintained by municipalities or otherwise, and may also visit and inspect any incorporated or private asylums, institutions, homes, or retreats, licensed for the detention, treatment, and care of the insane or persons of unsound mind, and also, at least once in every two years, may visit and examine into the condition of each of the city and county alms or poor houses. Upon notice given by the board, or any three members thereof, to the attorneygeneral, it is his duty to make inquiry into any matter in regard to the management or affairs of any institution or to any inmate thereof, &c., and to report without delay to the board. The board collects (and, so far as it thinks advantageous, embodies in its annual reports) such information, both in this state and elsewhere, as it deems proper, relating to the best manner of dealing with those who require assistance from the public funds, or who receive aid from private charity; and makes such suggestions from time to time as to any legislation or action which may be desirable in regard thereto. The board also, from time to time, in its reports to the legislature, presents such views in regard to the best method of caring for the pauper and destitute children distributed through the various institutions of the state, or who are without the instruction and guidance which the public wel