Ib., Sec. 5.

1555. Result of election; issuance and sale of bonds.-If the election shall result, "For Bonds," then the board of county commissioners of such county shall forthwith proceed and provide for the payment of the interest and principal of such bonds, and as provided in Section 1534 of the Revised General Statutes of Florida, and for the issuance, sale, disposition, thereof, and trustees therefor and expenditure of proceeds realized therefrom and as provided by Sections 1536 to 1549, both inclusive.

CHAPTER IV.

Ch. 3421, Acts 1883, Sec. 1, as amended by Ch. 5698, Acts 1907, Sec. 1.

THE ERECTION OF CERTAIN COUNTY BUILDINGS.

1556. (808.) Notice and tax.-Whenever any board of county commissioners shall deem it necessary to erect any courthouse or jail, they shall give notice for thirty days in some newspaper published in said county, or in some newspaper published in the judicial circuit, if there be none published in the county; that at the next regular meeting of the board after the publication of the said notice, the question of erecting a courthouse or jail or both, will be acted upon by said board. If, at said meeting, a majority of said board shall determine that it is necessary to erect such building or buildings, they may levy a building tax not exceeding five mills per annum, for five consecutive years in lieu of all other county building tax. The tax so levied shall be assessed and collected at the same time and in the same manner as other State and county taxes are levied and collected.

County commissioners will not be controlled in their discretion as to the character of a court house or jail which it is made their duty to erect. State v Baker County Commissioners, 22 Fla. 29; Gamble v State, 61 Fla. 233, 54 So. 370.

Under this section the question of the necessity of the erection of a court house is left to the discretion of the county commissioners. Osban v Cooper, 63 Fla. 542, 58 So. 50.

The notice provided for in this section is required to give the people of the county an opportunity to appear and discuss with the board the necessity for the erection of a court house. If a majority of the board then determine that it is expedient to erect such building, they have the power to levy the prescribed tax for that purpose. Ib.

In the absence of fraud or abuse of discretion action duly taken by the board of county commissioners is not subject to review of the courts. Ib. The amendment of this section in 1907 does not by implication repeal certain other sections of the statutes which relate to the issue of county bonds for the erection of court houses. State v County of Gadsden, 63 Fla. 620, 58 So. 232.

Publication of notice required by this section where first made on June 7th, and the regular meeting of the board convened on July 1st, the required notice was not given, even though the meetings were adjourned from

day to day till July 8th, when the action was taken. 68 Fla. 15, 66 So. 141.

Beckwith v Rousseau,

No notice is required to be given of the levy of a tax by the county commissioners to build a court house under this section. Borland v Towles, 69 Fla. 125, 67 So. 640.

The court will not control the discretion of county commissioners in making a contract for the building of a court house. Ib.

This section does not require an accumulation of the fund from the annual tax before a contract can be made for erecting a court house. Ib.

An order of the commissioners for special levy to build a court house or jail is fatally defective unless a majority of the board determine that such building is necessary. Bell v Coachman, 69 Fla. 295, 68 So. 173; Towles v Lightsey, 68 Fla. 564, 66 So. 290.

Acts 1897,

Sec. 1.

1557. (809.) Contract for building. The contract for Ch. 4590, the building of such courthouse or other public building or buildings, shall be in writing and shall be filed in the office of the clerk of the circuit court, and the said contract shall provide that the whole amount due for the building of such courthouse or other public building shall not be paid until the said building or buildings shall have been inspected by the county commissioners; and twenty per cent of the original contract for the erection of said building or buildings shall remain unpaid until such inspection by the county commissioners is made and the courthouse or other public building or buildings is accepted by the county commissioners.

CHAPTER V.

COUNTY DEPOSITORIES.

1558. County treasurer abolished. That from and after the first Monday in January, A. D. 1917, office of county treasurer shall be and the same is hereby abolished.

1559. Banks to be county depositories.—Any bank, Na- Ib., Sec. 2. tional or State, authorized to do business in this State, that will pay two per cent. per annum on daily balances of county funds, and four per cent per annum on balances of county funds deposited for a period of three months or longer, and give, at his own expense, a surety bond issued by some surety company authorized to do business in this State, or make satisfactory deposit to the credit of the county sufficient Federal, State, county or municipal bonds for the protection of said deposits, is hereby created a county depository and authorized and entitled to receive public funds in the manner and method as hereinafter provided in this Chapter.

Ib., Sec. 3.

Ib., Sec. 4.

1560. How banks may qualify as depositories; deposits to be divided equitably.—Any bank, as described above, desiring to become a county depository as herein provided, shall file with the board of county commissioners or board of public instruction, or both boards, a written offer and guarantee to pay said board or boards two per cent per annum on all daily balances when such funds exceed two thousand dollars, and four per cent per annum on time deposits, and shall execute and deliver to said board or boards a surety bond issued by some company duly authorized to do business in this State, or make satisfactory deposit to the credit of the county, Federal, State, county or municipal bonds, in an amount to be determined by each of the said boards, respectively, and be approved both as to amount and to validity by the Comptroller of the State, and conditioned that said bank insure the safekeeping, accounting for and paying over upon demand by proper authority all money that may come into its hands by virtue of its acting as said depository, and will in all respects duly and faithfully perform the duty imposed upon it, is entitled and authorized to receive an equitable share of the public money of the county in which it is located; provided the county commissioners and board of public instruction shall divide the deposits of their county equitably among the banks of the county that have qualified as provided in this Act, and in case no bank in the county should qualify, then the said boards are authorized and commanded to divide the deposits among the banks in some other county meeting the conditions as provided in this Chapter.

1561. County funds to be paid into depositories; triplicate receipts to be issued.-The county treasurers of this State shall, on or before the first Monday in January, A. D. 1917, pay over to the bank or banks qualified on or before that time to act as depository of money that may be in the hands of the county treasurer at that time, and after said time tax collectors and all other persons having or receiving or collecting any money payable to the county funds not otherwise provided for, shall pay the same to the bank or banks qualified to receive the same. Each bank receiving any money, as provided in this Chapter, shall make receipt for same in triplicate; one copy of which the said banks will carefully preserve and keep; one copy to be given to the person from whom money was received and one copy to be given to the board for whom said money was received.

Ib..

1562. Depositories to keep two accounts for each board; Th.. Sec. how interest on deposits credited. Each bank acting as depository shall keep two separate accounts for each board for which it is a depository: one account shall contain the daily Dalance account, subject to immediate checking, the other account shall be the savings account or time deposit account, and shall not be subjected to check without being transferred to the checking account: Provided, That each board. shali have full authority at all times to transfer money from one of two accounts to the other. All interest earned on the daily balances shall be credited by the board of county commissioners or the board of public instruction to the general fund of the county or the general school fund of the county, and all interest earned on time deposits shall be credited by the board of county commissioners or board of public instruction to the account on which it was so earned, and all interest shall be computed and credited quarterly.

1563. County boards to keep set of books; overdrawing Ib., Sec. 6. prohibited. The board of county commissioners or board of public instruction shall keep an accurate and complete set of books showing the amount on hand, amount received, amount expended and the balances thereof at the end of each month for each and every fund carried by said boards, and no check or warrant or warrants shall ever be drawn in excess of the known balances to the credit of that fund as kept by the said board: Provided, however, That nothing. in this Act shall be construed as prohibiting the board of public instruction from borrowing money, as now or as may hereafter be provided by law.

5.

1564. How funds drawn from depositories. And all Ib., Sec. 7. money drawn from any depository holding same under this Chapter shall be upon a check or warrant or warrants issued by the board drawing the same, said check, or warrant or warrants, both as to number and amount and person to whom drawn and purpose for which drawn shall be recorded in the minutes of the board having ordered the same drawn, and each check, or warrant or warrants, so drawn shall be signed by the chairman of said board, attested by clerk or secretary of said board with the corporate seal thereof affixed, and the bank upon which each check or warrant or warrants is drawn shall not pay same until it shall receive a certified list from secretary or clerk of board issuing check,

or warrant or warrants giving date and number and amount of each check or warrant or warrants and person to whom issued.

A judgment against a county, recovered upon county warrants, establishes the liability of the county. State v County Commissioners Jackson County, 19 Fla. 17.

Warrants issued are prima facie valid claims against the county. Ray v Wilson, 29 Fla. 342, 10 So. 613.

In the absence of statute county warrants do not bear interest. National Bank of Jacksonville v Duval County, 45 Fla. 496, 34 So. 894; State v Stewart, 49 Fla. 259, 38 So. 600.

The issuance of county warrants, admittedly illegal in part and containing provisions that might render them negotiable, should be enjoined. Mizell v County of DeSoto, 63 Fla. 541, 59 So. 16.

1565. Depositories to make reports; boards to publish monthly statements; Comptroller authorized to require additional security.-Any bank acting as depository shall at the end of each and every month file with the board for which it is a depository a report, showing the balances on hand at the beginning of the month, on sums received and paid out during the month, balances on hand at the end of the month and return with said report all checks or warrant or warrants properly canceled which the said bank has paid during the month; each board shall make and publish a monthly statement and at such other time as now required, or at such other times as may be required by the Comptroller, the board of county commissioners or the county board of public instruction, and other such reports. and statements regarding the conditions of each and every fund, as now or as may be hereafter required by law. If at any time the security furnished by any county depository becomes insufficient or inadequate, the Comptroller shall have authority on such terms, conditions and penalties as he may prescribe to require such other or additional security to be provided.

1566. Accounts subject to examination by authorized persons. The accounts of each and every board and the county accounts of each and every bank acting as depository, mentioned or provided for in this Chapter, shall at all times be subjected to the inspection and examination of county auditor, the State Auditor and the State Comptroller, or persons designated by him.

1567. Designation of depositories; when made. That the designation of depositories under the provisions of this Chapter shall be made between the first and fifteenth day of December, 1916, and during the same time annually thereafter.