the powers of town auditors as defined in sections seventy-nine and eighty of chapter twenty-five of the Revised Laws and chapter three hundred and twenty-two of the acts of the year nineteen hundred and four. In towns authorizing the appointment of a town accountant as aforesaid the office of town auditor may, if the town so vote, be abolished. The appointment of the town accountant shall be subject to the provisions of chapter nineteen of the Revised Laws and the rules thereunder, provided that said chapter has been accepted by said town. The town accountant shall be sworn to the faithful performance of his duties, shall hold no other town office involving the receipt or disbursement of money, shall receive such salary as the town shall vote and shall hold office for three years and until his successor has been appointed and has qualified. SECTION 2. The selectmen and all boards, committees, heads of departments and officials authorized to expend money shall approve and transmit to the town accountant as often as once each month all bills, drafts and orders chargeable to the respective appropriations of which they have the expenditure. The town accountant shall examine all such bills, drafts or orders, and if found correct and approved as provided for above shall draw a warrant upon the treasurer for the payment of the same; but such warrant shall only be valid when signed by the official or a majority of the board or committee authorized to make the expenditure. The treasurer shall pay no money from the treasury except upon a warrant so signed. SECTION 3. The town accountant shall keep a complete set of Books to be kept, etc. books wherein shall be entered the amount of each specific appropriation, the amounts and purposes of expenditures made therefrom, the receipts from each source of income, the amount of each assessment levied, and the abatements made; and he shall keep his accounts, so far as practicable, in conformity with the classifications and forms prescribed by the bureau of statistics of the commonwealth in accordance with the provisions of chapter three hundred and seventy-one of the acts of the year nineteen hundred and nine. The town accountant shall have custody of all contracts of the town, shall keep a register of the sureties on all bonds of indemnity given to the town, shall keep a detailed record of the town debt which shall show the purpose for which the same was issued, when issued, when due, the rate of interest and the provisions made for the payment of the debt. SECTION 4. Whenever any appropriation shall have been ex- Notice to be pended or whenever, in the judgment of the town accountant, it given to selectmen when liabilities of unexpended balance, etc. are in excess List of all unpaid bills to the town etc. Detailed estimates to be furnished to the town accountant, etc. Separate statement to be furnished for payment of interest. appears that the liabilities incurred against any appropriation may be in excess of the unexpended balance of said appropriation, he shall immediately give notice to the selectmen and to the board, committee, head of department, or official authorized to make expenditures from said appropriation, and no claim against such appropriation shall be allowed nor any further liability be incurred until the town makes provision for the payment of the same. The town accountant shall, at regular intervals and as often at least as once each month, send to the selectmen and to each board, committee, head of department or official having the disbursement of an appropriation, a statement of the amount of orders approved and warrants drawn on behalf of said board, department or official during the preceding month, and a statement of the balance of such appropriation remaining subject to draft. Each head of a department, board or committee authorized to expend money shall furnish the town accountant, at the close of the fiscal year, a list of all bills remaining unpaid, showing to whom the same are due, for what due, and the amounts; and the town accountant shall incorporate the same in his annual report covering the financial transactions of the town, as provided by section seven of this act. SECTION 5. The selectmen and all boards, committees, heads of departments or other town officials authorized by law to expend money shall furnish to the town accountant, not less than ten days before the end of the town financial year, detailed estimates of the amounts necessary for the proper maintenance of the department under their jurisdiction for the ensuing year, with explanatory statements as to any changes from the amounts appropriated for the same purposes in the preceding year; and an estimate of amounts necessary for outlays or permanent improvements. They shall also prepare estimates of any income likely to be received by the town during the ensuing year in connection with the town's business or property entrusted to their care. The selectmen shall include in their estimates the salaries and expenses connected with their own office, and the salaries of all other town officers shall be included in the estimates for the office, department or branch of the public service committed to their charge. The treasurer shall, in addition to his estimate of the amount required for the maintenance of his own office, prepare a separate statement indicating the amounts required for the payment of interest on the town debt and for the payment of such portions of the town debt as may become due during the succeeding year. statements to tures for the year, etc. SECTION 6. The town accountant shall immediately upon the Tabulated close of the fiscal year compile statements in tabulated form so as be furnished showing to show the amounts appropriated and the amounts expended appropriations from each appropriation during the preceding year, and the and expendi estimates for the current year, and shall forthwith furnish a preceding copy of the same to the selectmen, who shall, after due consideration, designate the amounts which in their opinion should be appropriated for the ensuing year, and shall accompany the same with such explanations and suggestions in relation to proposed appropriations as they may deem desirable for the proper information of the citizens. The selectmen shall cause this document to be printed and to be distributed in advance of or at the annual town meeting, and the town clerk shall transmit a copy of the same and of all town reports to the director of the bureau of statistics. SECTION 7. The town accountant shall make an annual report, Annual report. which shall be published as a town document, giving a statement of all receipts and expenditures of the town for the past financial year, including those of funds managed by trustees or commissioners for the town and showing also the amount of each specific appropriation, the expenditures therefrom, and the purpose for which money has been spent; and said statement shall be arranged in accordance with the classifications prescribed by the bureau of statistics. His report shall also contain a statement of any change in the amount of the town debt during the year, together with a list of all indebtedness incurred and not paid up to the end of the fiscal year. SECTION 8. All acts and parts of acts inconsistent herewith Repeal. are hereby repealed. SECTION 9. This act shall take effect upon its passage. [Approved June 14, 1910. SECTION 28. A city or town which owns or operates a gas or electric lighting plant shall be liable for any injury or damage to persons or property caused by its maintenance or operation, in the same manner and to the same extent as a private corporation; but it shall not be liable for damages caused by competition with an existing gas or electric lighting plant therein. [SECTION 29. The provisions of sections four, five, six, twenty-three and twenty-seven, relative to books, accounts and returns, shall apply to a city or town authorized by Liability for damage. injury or § 16. Application of special laws. 1892, 259, § 5. Repealed. 1905, 410, § 6. To apply to certain cities and towns, etc. 1905, 410, § 6. Application of general laws, and ordinances or by-laws. 1891, 370, § 17. [1 Op. A. G. 550.] Revocation of locations regulated. 1891, 370, § 18. special act to construct, purchase, lease, establish or maintain a gas or electric lighting plant.] Section 29. A city or town authorized by special act to construct, purchase, lease, establish or maintain a gas or electric lighting plant shall be subject to the provisions of this chapter and to any amendments thereof or additions thereto, so far as the same may be applicable. SECTION 30. All general laws, and all ordinances or by-laws of any city or town acting under the provisions of this chapter, relative to the manufacture, use or distribution of gas or electricity, or to the quality thereof, or to the plant or the appliances therefor, shall apply to such city or town, in the same manner as to persons, so far as applicable and consistent with the provisions of this chapter. SECTION 31. No city or town having within its limits the main gas works or the central electric lighting station, or the major portion of the wires, poles, conduits or pipes 161 Mass. 432. used in connection with any such works or plants, shall, Enforcement except for a violation of the terms or conditions upon which the same were granted or for a violation of law respecting the exercise thereof, revoke any rights granted to any person or corporation engaged in the business of manufacturing or distributing gas or electricity for sale for lighting purposes, after the introduction of the first vote authorizing the establishment of a municipal lighting plant in a city council under the provisions of section two or after the calling of a town meeting under a warrant including an article on the passage of such vote, until the proceedings so begun have been finally determined by granting or denying authority to establish such plant. After the passage and ratification of both votes required by sections two or three, no city or town, except as hereinbefore provided, shall revoke any rights, locations or licenses granted to any such person or corporation. Section 32. In addition to the jurisdiction conferred by section eleven of this chapter on the supreme judicial court for the county in which the city or town is situated, said court shall have jurisdiction on petition of the board of gas and electric light commissioners or of twenty taxable inhabitants of the city or town to compel the fixing of prices by the city or town in accordance with the provisions of sections twenty-one and twenty-two of this chapter, to prevent any city or town from purchasing or operating a gas or electric plant in violation of any of the provisions of this chapter, and generally to enforce compliance with the terms and provisions thereof. to select lodging, etc. R. L. 106, § 13. to citizen me Preference chanics and R. L. 106, 1904, 311. laborers. § 14. Acts of 1909, Chapter 514, §§ 20, 21, 22, 23, 37, 38, 39, 40, 41, 42, 43. SECTION 20. Every employee in public work shall lodge, Right of board and trade where and with whom he elects, and no person public work employee in or his agents or employees under contract with the commonwealth, a municipal corporation or a county, or with a board, commission or officer acting therefor, for the doing of public work shall, directly or indirectly, require, as a condition of employment therein, that the employee shall lodge, board or trade at a particular place or with a particular person. The provisions of this section shall be made a part of the contract for such employment, and whoever violates the provisions thereof shall be punished by a fine of not more than one hundred dollars for each offence. SECTION 21. In the employment of mechanics and laborers in the construction of public works by the commonwealth, or by a county, city or town, or by persons contracting therewith, preference shall be given to citizens of the commonwealth, and, if they cannot be obtained in sufficient numbers, then to citizens of the United States; and every contract for such works shall contain a provision to this effect. Any contractor who knowingly and wilfully violates the provisions of this section shall be punished by a fine of not more than one hundred dollars for each offence. SECTION 22. A person to whom a debt is due for labor which Actions has been performed in constructing a building, sewer or drain, or water works or other public works, owned by a city or town, under a contract with any person having authority from or rightfully acting for such city or town in furnishing such labor, shall have a right of action against such city or town to recover such debt if, within thirty days after he ceases to perform such labor, he files in the clerk's office of the city or town against which he claims such right of action a written statement, under oath, of the amount of the debt so due to him, and the names of the persons for whom and by whose employment the labor was performed, and if, within sixty days after he ceases to perform such labor, he commences such action. Such right of action shall not be lost by reason of a mistake in stating the amount due; but the claimant shall not recover as damages a larger amount than is named against towns for labor. R. L. 25, § 57. |