The defendants were Commissioners of the town of Southern Pines for the year beginning the first Monday of May, 1897, and ending the first Monday of May, 1898. Hnder sec. 3816 of The Code the Commissioners of towns are required to publish a statement, annually, of the taxes levied and collected in the town, together with a statement of the amount expended by them, and for what purpose. The penalty of $100 is denounced against any Board of Commissioners who fail to comply with that section. The defendants in this case did not, during the year in which they were Commissioners, make the publication of the statement of receipts and disbursements as required by the statute, but such publication was made by their successors in office elected on the first Monday of May, 1898, within a few days after *174tbeir election and qualification. Tbe counsel of defendants requested the Court to instruct the jury that if their successors in office made the publication required by law within a reasonable time after the first Monday in May, 1898, then the plaintiff could not recover. The prayer was refused, and the exception firings up the only question for decision.
The plain meaning of the statute is that each governing board of towns and cities shall give an account of its own stewardship. The requirement is that each board shall state and publish, not necessarily in a newspaper, the amount of the tax levy which they have imposed upon the citizens, the amount that has been collected, and how it has been disbursed. It is easy to comply with the statute. The amount of the tax levy is known to them, for they make it; the amount collected ought to be known from the reports of the collecting officer and the treasurer, and their own records disclose the manner in which the public funds have been disbursed. Of course, if the collecting officer, or the treasurer, refuses or fail to make reports of collections, the Commissioners will be blameless if they are guilty of no laches in the effort to compel such reports, and set this out in their statement. The publication required of town Commissioners should embrace all of the matters required by the statute up to the last day of their official term. The necessity and propriety of such publications are apparent. They keep the town communities informed of the government of the town in respect to its cost, and also as to whether it has been economicallv or extravagantly conducted. Besides, the Commissioners of towns and cities accept, if they do not seek, their offices, and they should be anxious to malee a public statement of the manner in which they discharge their trust.
We do not know what motive influenced the informer in this particular case to sue for the penalty, but the language *175of tbe statute is plain, and upon it we are to declare its meaning.
There was no error.