TITLE 3. appropriations, and such, as require to be provided for by law: and shewing the means, from which such expenditures are to be defrayed.

May require accounts.

May requiro oath.

Checks and receipts.

Dividends.

Treasurer's accounts.

3. To suggest plans for the improvement and management of the public revenues.

4. To keep and state all accounts between this state and the United States, and all other accounts in which the state is interested.

5. To examine and settle the accounts of all persons indebted to the state, and to certify the amount, or balance, to the treasurer. 6. To direct and superintend the 'collection of all monies due to the state.

7. To examine and liquidate the claims of all persons against the state, in cases where provision for the payment thereof shall have been made by law; and where no such provision, or an insufficient provision shall have been made, to examine the claim and report the facts, with his opinion thereon, to the legislature.

8. To require all persons who shall have received any monies belonging to the state, and shall not have accounted therefor, to settle their accounts.

9. To draw warrants on the treasurer for the payment of all monies directed by law to be paid out of the treasury; but no warrant shall be drawn, unless authorised by law, and every warrant shall refer to the law under which it is drawn.26

S2. The comptroller shall, from time to time, require all persons receiving monies, or securities, or having the disposition or management of any property of the state, of which an account is kept in his office, to render statements thereof to him; and all such persons shall render such statements, at such time, and in such form as he shall require.

$ 3. The comptroller may require any person presenting to him an account for settlement, to be sworn before him, touching the said account; and when so sworn, to answer orally, as to any facts relating to the justness of the said account.

§ 4. He shall countersign and enter all checks drawn by the treasurer, and all receipts for money paid to the treasurer; and no such receipts shall be evidence of payment, unless so countersigned.27

$5. He shall draw, in favor of the treasurer, on the presidents and directors of all banks, and other corporations, and joint stock companies, in which the state may own stock, for the dividends on such stock, as the same may become due.28

$6. He shall procure, from the books of the banks in which the treasurer shall make his deposits, monthly statements of the monies which shall be received and paid out of the same, on account of the treasurer.29

(26) 1 R. L. 474, § 1; Ib. 478, § 15. (27) I R. L. 477, § 9. (28) Ib. § 8. (29) Ib. 473, § 3.

Ib.

$7. He shall keep an account between the state and the treasurer, ART. 1. and therein charge the treasurer with the balance in the treasury when he came into office, and with all monies received by him, and credit him with all warrants drawn on and paid by him.30

$8. On the first Tuesday of every month, or oftener, if he deems r. it necessary, he shall carefully examine the accounts of the debts and credits in the bank books kept by the treasurer, and if he discovers any irregularity or deficiency therein, he shall, unless the same be rectified or explained to his satisfaction, forthwith report the same, in writing to the governor.3

30

ties.

$9. He shall, from time to time, examine the bonds, mortgages, State securi and other securities on which money may be due, to the people of this state, and shall make enquiries relative to the sufficiency of the security for the payment of such monies; and in addition to the payment of interest, he shall require the payment of such part of the principal, as he may deem necessary for the security and interest of the state. 31

$10. He shall transmit, annually, by mail, or otherwise to each Auctioneers. auctioneer, in this state, who shall have notified him of his acceptance of the said office, a copy of such laws as may, from time to time, be passed relative to sales by auction; and he shall also make an annual report to the legislature, of the returns made by auctioneers. 32

loans.

$ 11. It shall be lawful for the comptroller, in the name and in be- Temporary half of the people of this state, from time to time, as the legal demands on the treasury may render it necessary, to make such temporary loans, at a rate of interest not exceeding six per cent. per annum, from corporations or individuals within this state, as may be necessary to discharge such demands; and he shall draw his warrant for the monies so borrowed, in favor of the treasurer, and charge him with the amount thereof.33

$ 12. Such temporary loans shall be paid, as soon as there shall be .. sufficient money for that purpose in the treasury; and the comptroller shall report to the legislature, his proceedings in relation to every such loan made by him.33

state.

$ 13. The comptroller shall have power to vote, either in person, To vote for or by proxy, in behalf of the state, at all elections of directors of banks, or other corporations, or joint stock companies, at which this state is entitled to vote.34

S14. He may, from time to time, cause to be published at the ex- May publish pense of this state, in one or more of the newspapers printed therein,

(30) 1R. L. 474, § 1; 1 R. L. 473, § 3. (31) Laws of 1826, p. 354, § 6. (32) Laws of 1817, p. 332, § 15. (33) 1 R. L. 480, § 21; Ib. 481, § 27; Laws of 1815, p. 33, § 8 ; 1816, p. 292, § 35. (34) 1 R. L. 476, § 7.

laws.

TITLE 3. such laws of this state, or extracts therefrom, relating to the payment of monies due to this state, or the duties to be performed by the public officers thereof, as he may deem necessary.35

Payments through mistake.

State securities.

Ib.

Deputy comptroller.

Notification.

$ 15. Whenever the comptroller shall be satisfied that monies have been paid into the treasury through mistake, he may draw his warrant therefor on the treasurer, in favor of the person who may have made such payment; but this provision shall not extend to payments on account of taxes, nor to payments on bonds and mortgages.3

36

$ 16. All leases, mortgages, bonds, and other securities for money given to the people of this state, unless otherwise specially directed, shall be deposited and kept in the office of the comptroller.37

$ 17. The certificates for stock of any kind, owned by the people of this state, shall be deposited, for safe keeping, in such banks as the comptroller may select.38

$18. There shall be a deputy comptroller, who may perform any of the duties of the comptroller, except the drawing of warrants on the treasury, the auditing of public accounts, and the duties of the comptroller as commissioner of the land-office, commissioner of the canal fund, and state canvasser.

39

ARTICLE SECOND.

Of Proceedings against Persons accountable for Public Monies.

SEC. 19. Comptroller may issue a notification to any person receiving and not accounting for public monies.

20. The requirements of such notification.

21. To be served by sheriff of county in which person to whom it is directed, resides. 22. Return of it to comptroller's office, verified by the sheriff, evidence of the proceedings.

23. If party fails to account within the time mentioned in notification, copy of account to be given to attorney-general for prosecution.

24. Such copy of account certified by comptroller, sufficient evidence to support action for balance therein stated.

25. Defendant to pay costs, unless sued in a representative character.

26. When accounts are rendered, comptroller to examine, and if regular, to settle them. 27. When settled, comptroller to send copy to party.

28. Certified copy of account, sufficient evidence to support action for balance therein stated.

29. If, upon the trial, the defendant shall give any other evidence than was adduced to the comptroller, he shall pay costs.

30. Where a number of persons receive monies, comptroller may settle their accounts separately.

31. If any one of them be sued, he can not plead in abatement his connection with others.

32. Nothing in this Article to impair any other remedy that might be used independent of it.

$ 19. Whenever the comptroller shall deem it expedient, he shall issue a notification, in the name of the people of this state, to any person who shall have received monies belonging to the state, for

(35) Laws of 1817, p. 300, § 12. (36) 1. R. L. 477, § 13. (37) Ib. § 10. (38) Ib. § 11 (39) 1 R. L. 480, § 23.

which he shall not have accounted. In case of the death of such ART. 2. person, the notification shall be directed to his legal representatives. 40 $20. Such notification shall require, that within a limited period, Ib. not less than sixty nor more than ninety days from the date thereof, all the accounts and vouchers for the expenditure of such monies, shall be rendered to the comptroller.40

$21. Such notification shall be served by the sheriff of the county How served. where the person to whom the same shall be directed, shall reside, by delivering a copy thereof to him, or by leaving such copy at his usual place of abode, at least forty days before the time limited in the notification for rendering such accounts and vouchers.40

service.

$ 22. The return of such notification to the comptroller's office, Evidence of with the certificate of the sheriff endorsed thereon, that the service has been made by delivering a copy of the notification to such person, or by leaving such copy at his usual place of abode, shall be conclusive evidence of the proceedings.40

if no account

$23. In case the party shall fail to render such accounts and Proceedings vouchers, within the time limited in such notification, the comptrol- rendered. ler shall state an account against him, charging interest at the rate of seven per cent. per annum, from the time the notification was served, and shall deliver a copy of such account to the attorney-general for prosecution.41

$24. Such copy, certified by the comptroller, shall be sufficient . evidence to support an action for the balance therein stated, subject to the right of the defendant to plead and give, in evidence, all such matters as shall be legal and proper for his defence or discharge.11

Ib.

$25. The party so sued, shall be subject to the costs and charges 1. of suit, whether the ultimate decision be against him, or in his favor, unless sued as the representative of the original party.11

41

Proceedings

rendered.

$26. Whenever accounts and vouchers are rendered within the time limited in a notification, or without any notification being issued, if account be the comptroller shall proceed immediately to examine the same, and if such accounts and vouchers are regular and sufficient, shall liquidate and settle them; but if any of the necessary vouchers are wanting, or are, in his opinion, insufficient, he shall give notice to the party, and require him to supply such defect, within the period of not less than sixty, nor more than ninety days; and at the expiration of the time limited, the comptroller shall liquidate and settle such accounts, upon the vouchers and proofs which shall have been delivered to him.42

(40) 1 R. L. 478, § 15 & 16. (41) Ib. § 19. (42) Ib. § 17.

TITLE 3.

Proceedings when ac

count is set

tled.

Tb.

Ib.

Joint accounts.

Ib.

Proviso.

$27. When the comptroller shall have settled any such account, he shall transmit a copy of the account, as settled by him, to the party; and if any balance is certified to be due to the state, and the same shall not be paid to the treasurer within ninety days thereafter, the comptroller shall deliver a copy of such account to the attorneygeneral, for prosecution. 43

$28. Such copy, certified by the comptroller, shall be sufficient evidence to support an action for the balance therein stated, subject to the right of the defendant, to plead and give in evidence all such matters as shall be legal and proper for his defence or discharge.43

$29. If any such defendant shall, upon the trial in any such action, give any evidence other than such as was produced to the comptroller, such defendant shall be subject to the costs and charges of such suit, whether the ultimate decision shall be against him, or in his favor.43

$30. Where any number of persons shall have received any monies for which they are accountable to the state, the comptroller may, in his discretion, settle the accounts of any one or more of them, separately.44

$ 31. In such case, no person shall be allowed to plead in abatement, to any suit to be brought for any balance which shall be certified to be due from him or them, or to give in evidence upon the trial thereof, that any other person was concerned with him or them, in the receipt or expenditure of the said monies.44

$ 32. Nothing in this Article contained shall be construed to impair any legal remedy which might be used, if this Article was not in force, for the recovery of any debt due or to become due to the people of this state.45

ARTICLE THIRD.

Of the Settlement of Accounts for Lands purchased from, or mortgaged to, the People of this State.

SEC. 33. Comptroller to open accounts against persons for a subdivision of lot purchased from or mortgaged to the state.

34. To apply prior payments to the credit of the part to which they were intended to be applied.

35. Where separate receipts were given by treasurer for payments made on such part, such receipts to be delivered to comptroller.

36. When a mortgage given to the state is paid, treasurer's receipt to be a sufficient discharge.

37. When part of a lot mortgaged to state is paid off, comptroller shall discharge the

same.

38. If it be part of lot purchased from the state but not conveyed, comptroller to certify that it has been paid off.

39. Although no separate account is opened, comptroller to execute discharge when principal and interest on subdivision is paid.

(43) 1R. L. 478, § 17. (44) Ib. § 18. (45) Ib. § 22.