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general accountant of the territory, and the keeper of all Auditor to keep public account books, accounts, vouchers, documents, and all papers relating to the accounts and contracts of the territory, and its revenue, debt, and fiscal affairs not required by law to be kept in some other office, or kept by some other person.
SEC. 2. He shall prepare and report to the legislative What he shall assembly, at the commencement of each session;
report to assen
First, A detailed and full statement of the condition of the revenue and the amount of the expenditures for the two preceding years.
Second, A full and detailed statement of the public debt. Third, Estimates of the revenue and expenditures for the two succeeding fiscal years.
Fourth, Such plans as he may deem expedient for the support of the public credit, for lessening the public expenses, for promoting economy in the public offices, and generally for the better management and more perfect understanding of the fiscal affairs of the territory.
Fifth, A tabular statement, showing separately the whole amount of each appropriation of money made by law, the amount paid under the same, and the balance unexpended.
Sirth, A tabalar statement showing the amount of revenue chargeable to each county, for the two preceding years, the aggregate amount of each object of taxation, together with the tax due on the same.
SEC. 3. He shall,
First, Audit and settle all claims against the territory, payable out of the treasury, except only such claims as may expressly required by law to be audited and settled by other officers and persons.
Second, Draw all warrants upon the treasurer for money, except only in cases otherwise expressly provided for by law.
Third, Express in the body of any warrant which he may draw upon the treasury for money the particular fund appropriated by law out of which the same is to be paid.
Fourth, Audit, settle and adjust the accounts of the collectors of the revenue, and other holders of public money, who are required by law to pay the same into the treasury.
Fifth, Keep an account between the territory and the territorial treasury.
Sixth, Keep an account of all debts and credits between the territory and the United States, and between the territory and every other state, sovereignty, community, officer or person with whom the territory may have dealings, and of any separate fund in the territory authorized by law.
Seventh, Direct prosecution in the name of the territory for all official delinquencies in relation to the assessment, collection and payment of the revenue against all persons who may by any means become possessed of public money or property and fail to pay over or deliver the same, and against all debtors of the territory.
Eighth, Give information in writing to either house of the legislative assembly whenever required upon any subject relating to the fiscal affairs of the territory, or touching any duty of his office.
Ninth, Perform all such other duties as required of him by law.
Of the Treasurer and his Duties.
Duties of trensOrer.
Sec. 1. The treasurer shall,
First, Receive and keep all moneys of the territory, not expressly required by law to be received and kept by some
Second, Disburse the public money upon warrants «Irawn upon the treasury according to law, and not otherwise.
Third, Keep a just, true and comprehensive account of all inoney received and disbursed.
Fourth, Keep a just and true account of each head of appropriation made by law, and the disbursements made under the same.
Fifth, Render his accounts to the auditor for settlement quarterly, or oftener if required.
Sixth, Report to each house of the legislative assembly
within ten days after the commencement of each regular session, a detailed statement of the condition of the treasury, and its operations for the two preceding years.
Seventh, Give information in writing to either house of the legislative assembly whenever required, upon any subject connected with the treasury, or touching any duties of his office.
Eighth, Perform all such other duties as may be required of him by law.
SEC. 2. The treasurer shall grant duplicate receipts, under the seal of his office, for all sums of money which shall be paid into the treasury, and the person receiving the same shall deposit one of them with the auditor, who shall credit such person accordingly, and charge the treasurer with the amount.
Of the Settlements of Claims and Accounts.
Aceounts and vouchers, when
To be paid witb
Sec. 1. All collectors of the revenue, and others bound by law to pay money directly into the treasury, shall exhibit exhibited. their accounts and vouchers to the auditor, on or before the first Monday in November, in each year, to be audited, adjusted and settled, and the auditor shall proceed without unnecessary delay to audit, adjust and settle the same, and report to the treasurer the balance found due. Sec. 2.
any of the persons mentioned in the in ten days. preceding section shall fail to pay the amount so found due into the treasury, and produce the treasurer's receipt to the auditor within ten days after the settlement required, the delinquent shall forfeit to the territory the amount of the commission allowed him by law, and also two per centum per month on the amount wrongfully withheld, to be computed from the time the same ought to have been paid, until actual payment, and the auditor shall charge such delinquent accordingly. Sec. 3. Immediately after such delinquency shall occur, trovo.
Warrant of disc the auditor shall issue a warrant of distress against such delinquent and his sureties, directed to the sheriff of the
ho to -orvo.
Sheriff to oullent by distress and saly.
Advertisoment and selo.
proper county, or if there be no sheriff, or if he shall be disqualified to act, then to the sheriff of some adjoining county (who is authorized and required to execute the same, and who, together with his sureties shall be liable on his official bond in the same manner and to the same extent as if the writ were to be executed in his own county,) stating therein the amount due, and the penalties and forfeitures.
SEC. 4. Such sheriff shall levy and collect the amount named in such warrant, together with the penalties and forfeitures stated in the writ, by the distress and sale of goods, chattels and real estate of the delinquent, and for the want of sufficient goods and chattels and real estate of the delinquent to satisfy such warrant, then by the distress and the sale of the goods and chattels and real estate of the sureties of such delinquent.
Sec. 5. Property listrained shall be advertised and sold in such manner and at such time and place as is prescribed by law for advertising and selling property by virtue of a writ of fieri facias, and the sum collected shall be accounted for and paid into the treasury within sixty days after its collection, unless the first Monday in November shall intervene, and in that event, then on or before that day.
Sec. 6. The officer collecting money by virtue of a
SEC distress warrant, shall receive the same mileage for paying it into the treasury, as is allowe'l by law to county treasurers for the same service, but if such officer shall be the collector of the revenue, he shall not receive such mileage, if such money be paid at the time of paying the revenne.
Sec. 7. Persons having clains against the territory shall exhibit the same, with the evidence in support thereof, to the auditor, to be audited, settled and allowed, within one year after such claims shall accrue, and not afterwards.
Sec. 8. In all suits brought in behalf of the territory, no debt or claim shall be allowed against the territory, as a set-off, but such as have been exhibited to the auditor, and by him allowed or disallowed, except only in cases when it shall be proved to the satisfaction of the court that the defendant at the time of trial is in possession of vouchers
Claims to be exhibited within ono year.
What claima allowod.
which he could not produce to the auditor, or that he was prevented from exhibiting the claim to the auditor by absence from the territory, sickness, or unavoidable accidents.
SEC. 9. The auditor, whenever he may think it necessary to the proper settlement of any account, may examine the parties, witnesses or others on oath or affirmation, touching any matters material to be known in the settlement. of such accounts, and for that purpose may issue subpoenas, and compel witnesses to attend before him, and give evidence in the same manner and by the same means allowed by law to courts of record.
SEC. 10. All accounts, vouchers, and documents settled or to be settled by the auditor shall be preserved in his office, and copies thereof authenticated by the official seal shall be given to any person interested therein who may require the
SEC. 11. In all cases of accounts audited and allowed against the territory, and in all cases of grants, salaries, pay and expenses allowed by law, the auditor shall draw a warrant on the treasurer for the amount due, in the form set forth by the revenue department.
SEC. 12. No warrant shall be drawn by the auditor, or paid by the treasurer unless the money has been previously appropriated by law, nor shall the whole amount drawn for or paid under one head ever exceed the amount appropriated by law for that purpose.
Anditor may examine parties, &c.
Auditor to draw a warrant.
SEC. 14. In all cases where the law recognizes a claim for money against the territory, and no appropriation shall be made by law to pay the same, the auditor shall audit and adjust the same, and give the claimant a certificate of the amount thereof under official seal, if demanded, and shall
Money to be appropriated
tify reasons for
SEC. 13. If any person interested shall be dissatisfied Auditor to cerwith the decision of the auditor on any claim, account or rejection. credit, the auditor shall, at the request of such person, certify his decision, with his reasons therefor, specifying the items rejected, if less than the whole, under the seal of his office, and refer the same to the legislative assembly.
No appropria tion.