CHAP. 307.—An ACT to prevent and punish the misuse or misappro-
priation of public funds by public officers.

Approved March 9, 1880.

1. Be it enacted by the general assembly, That if any state,
city, county or town officer, agent or employee having custody
of public funds, shall knowingly misuse or misappropriate the
same, or knowingly dispose thereof otherwise than in accord-
ance with the law, he shall be deemed guilty of a felony, and
on conviction thereof, shall be confined in the penitentiary for
a term of not less.than one nor more than ten years, in the dis-
cretion of the jury; and any default of any such officer, agent
or employee in paying over said funds to the proper authorities
when required to do so by law, shall be deemed prima facie
proof of his guilt.

2. The judges of the commonwealth shall give this act in
charge to every grand jury impanelled in their courts.

3. This act shall be in force from its passage.
2. The capital stock of said company shall not be less than
three thousand nor more than twenty-five thousand dollars, to
be secured by subscription in shares of ten dollars each. One-
tenth of each share shall be payable on the first day of each
month until the whole amount is paid. If any stockholder
shall fail to pay any instalment of stock held by him when due,
five per centum of the same shall be added for each month till
all is paid.

3. It shall be lawful for the Alexandria Reform Club to pur-
chase and own the capital stock of said company, and the said
Alexandria Reform Club shall have the refusal of any and all
capital stock that may be offered for sale by any stockholder
of said company.

4. There shall be chosen at the first general meeting of the
stockholders and annually thereafter, a president, a vice-presi-
dent, a secretary and a treasurer, also a board of directors of
not more than nine or less than five, who shall have general
charge of the affairs of said company, according to the rules
and regulations of the same.

5. In the general meetings of said company, each stockholder
shall have one vote for each share of capital stock held by him.

6. The persons named herein are hereby appointed to open
books for subscriptions to the capital stock of said company at
such times and places as they may elect.

7. This act shall be in force from its passage.

Chap. 307.—An ACT to prevent and punish the misuse or misappro-
priation of public funds by public officers.

Approved March 9, 1880.

1. Be it enacted by the general assembly, That if any state,
city, county or town officer, agent or employee having custody
of public funds, shall knowingly misuse or misappropriate the
same, or knowingly dispose thereof otherwise than in accord-
ance with the law, he shall be deemed guilty of a felony, and
on conviction thereof, shall be confined in the penitentiary for
a term of not less.than one nor more than ten years, in the dis-
cretion of the jury; and any default of any such officer, agent
or employee in paying over said funds to the proper authorities
when required to do so by law, shall be deemed prima facie
proof of his guilt.

2. The judges of the commonwealth shall give this act in
charge to every grand jury impanelled in their courts.

3. This act shall be in force from its passage.
foregoing land-book ; that we have compared it with the land-
book of the preceding year, with the records of the clerk’s
office when necessary, and with such list, abstracts and state-
ments from the records of other offices as the commissioner
laid before us; or, and that such errors as were found in the
book, when it was delivered to us, have been corrected accord-
ing to law.

5. When all the columns of the property: book have been Property.
added up as required, and thoroughly verified in accordance
with the third section of this act, the board of supervisors shall
order their clerk to make such certificate as the result of their
examination will justify. They shall state whether the book
appears to them to be correct, and if not, correct the various
defects and errors that they may have discovered, which cer-
tificate shall be laid before the county court at the succeeding
term and recorded among the proceedings of the court, and a
certified copy thereof posted at the front door of the courthouse,
and for such service they shall be entitled to two dollars each
per day for each day they are actually engaged in the discharge
of said duties, payable out of the county treasury: provided,
that no supervisor shall be paid more than ten dollars for such
services in any one year.

6. If the clerk of said board of supervisors fail or refuse to
perform any of the duties herein required of him, he shall be
fined not less than ten nor more than fifty dollars.

7. After the board of supervisors shall have completed the duties
examination of the commissioner’s books as required by the pro-
visions of this act, they shall certify the same on each book.
One copy of the land-book and one copy of the personal prop-
erty-book shall be preserved by the clerk among his records each book
free for the inspection of any person, and a copy of either or
any part thereof may be had at the charge of any person desir-
ing the same. The copy of the book of personal property pre-
served by the clerks shall also serve for laying the county levy,

and the other copies returned to the commissioner of the reve-
nue, from whom they were originally received, who shall imme
diately deliver one copy of each book to the treasurer or other

officer authorized to collect the taxes therein assessed, which

shall be his guide in collecting the same. The other copy of

each shall be transmitted without delay to the auditor of public
accounts by the commissioner, with a certificate stating that he

has delivered a duplicate thereof to the treasurer or other officer
at the time of the delivery. Each copy shall be examined by the

the auditor of public accounts, with the book of the preceding

year, and with the transcripts, abstracts or statements from
the records required to be furnished. He shall note all errors
and omissions and transmit a statement to the proper assessor
or commissioner for the succeeding year. This copy, if certi-
fied by the board of supervisors, shall be the guide for the audi-
tor to settle by with such other officers. It shall be admitted
as evidence in any proceeding for judgment against such treas-

urer or other officer in account of the taxes with which he is
chargeable.
8. The commissioner may require from the clerk, treasurer
or other officer and auditor, a receipt or acknowledgment in
writing of the date, and delivery of the said books to them re-
spectively.

9. Sections stxty-six, sixty-seven, sixty-eight, sixty-nine and
seventy of chapter two hundred and six of Session Acts of
eighteen hundred and seventy-four and eighteen hundred and
seventy-five are hereby repealed.

10. In cities or towns having hustings or corporation courts,
the judge of the hustings or corporation court shall perform the
duties herein directed to be performed by the supervisors ; and
in such cities and towns the clerk of the hustings or corpora-
tion court shall perform the duties herein directed to be per-
formed by the clerk of the county court; and in such cities and
towns anything which is herein directed to be laid before, done
by, or recorded in the county court, shall be laid before, done
by and recorded in the hustings or corperation courts of such
cities or towns.

11. This act shall be in force from its passage.