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Estimate of revenue and expenditure.

Third-Estimates of the revenue and expenditure for the succeeding year. Fourth-Such plans as he may deem expedient for the sup- Plans for sus. port of the public credit, for lessening the public expenses, for taining public promoting frugality and economy in the public offices, and economy, generally for the better management and more perfect understanding of the fiscal affairs of the State.

credit

Fifth-A tabular statement showing separately the whole Appropria amount of each appropriation of public money made by law, tions, paymen the amount paid under the same, and the unexpended balance.

each parish,

Sixth-A tabular statement showing separately the whole Total receipts, amount of money received into the treasury from all sources in receipts from each fiscal year, and the amount received from each parish, and and each source from each source of revenue in each parish.

of revenue.

To publish

SEC. 63. It shall be the duty of the Auditor to publish quar- 1877-83. terly, under oath, on the second Tuesday in January, April, quarterly state: July and October, of each year, in the Official Journal of the ment. State, a concise and accurate statement of all the funds, assets and moneys audited by him during the quarter just preceding, specifying the source whence derived and the amount derived from each source, footing up the total audited during the quarter in money; and he shall also state the amount of warrants drawn by him within the quarter against each of the separate accounts kept with each fund. It being the intent of this act to have kept a separate account for the revenues of each year from whatever source derived, as well as an account of the sources whence derived.

SEC. 64. It shall also be his duty:

First-To audit, adjust and settle all claims against the State payable out of the treasury, except such claims as may be expressly required by law to be audited and settled by some. other officer or person.

1855-125.

His duty to

adjust and set

the claims.

Warrants.

Second-To draw all warrants upon the treasury for money, except only in cases otherwise expressly provided for by law.

Third-To express on the face of every 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.

Adjustment

Fourth-To audit, adjust and settle the accounts of collectors of revenue, and other holders of the public money, who are of collectors' required by law to pay the same into the treasury.

accounts.

State ac

Fifth-To keep an account between the State and the State Treasurer, and to report to the Governor quarterly the amount counts, and of money in the hands of the Treasurer belonging to the State. amounts in the

treasury.

Accounts be

and the United

financial officers

Sixth-To keep an account of all debts and credits between the State and the United States, and between the State and every tween the State State officer, or persons with whom the State may have dealings, States, and the and of every separate fund in the treasury authorized by law, State, and all and to keep an account under appropriate heads of all money which may have accrued for specific purposes. Seventh-To direct prosecutions in the name of the State for Prosecutions all official delinquencies in relation to the assessment, collection and payment of the revenue against all persons who by any means become possessed of public money or property, and fail to pay or deliver the same, and against all debtors of the State.

for delin-
quencies.

Eighth-To procure from the proper officer an abstract and

Particular funds drawn

upon.

descriptions of

Abstracts and description of all taxable lands within the State, and annually taxable lands. hereafter abstracts and description of all lands that shall become taxable, and furnish the Assessor and State Collectors of taxes in each parish, on the first Monday of January, annually, a descriptive list of all taxable lands in such parish, and a proper form of an assessment roll for the use of the Assessor and State Collectors.

Information to

Ninth-To give information in writing to either House of the General Assem- General Assembly, whenever required, upon any subject relating to the fical affairs of the State, or touching any duty of his office, and to perform all such other duties as may be required of him by law.

Superintend ence of school

Lands.

and furnish copies when required.

To preserve

SEC. 65. He shall preserve in his office all accounts, vouchers, accounts, etc., and documents settled by him, and shall give to any person

interested therein, who may require the same, copies thereof, duly authenticated by his official seal.

SEC. 66. In all cases of accounts, audited and allowed against
the State, and in all cases of grants, salaries and expenses
allowed by law, the auditor shall draw a warrant upon the
Treasurer for the amount due, in the following form, viz:
No.

STATE OF LOUISIANA,
Auditor's Office,

- dollars and

Form of walrant.

Tenth-To have the sole superintendence and direction, under the authority of the United States, of the school lands, ascertaining that proper locations of the same have been and are made, and, when such shall prove not to be the case, by reason of confiictive claims or natural defects, he shall promptly apply for, and, as soon as possible, obtain à re-location of any land that may be so situated.

numbered and cutered in a book.

I certify that the sum of cents is due by the State of Louisiana to for -; and I do hereby direct that the Treasurer of the State of Louisiana pay to the said or order, the sum of dollars and out of the funds appropriated for that purpose.

cents,

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-, Auditor.

No warrant to

be drawn with

SEC. 67. No warrants shall be drawn by the Auditor, nor out a previous paid by the Treasurer, unless the money to pay the same has appropriation been previously appropriated by law; nor shall the whole amount drawn for or paid under any one head ever exceed the amount appropriated by law for that purpose.

SEC. 68. The Auditor shall number progressively all warrants

Wanants to

he regularly drawn by him during each year, commencing on the first of December and ending on the thirtieth of November, on the treasury for the payment of the money, and enter them in a book to be kept for that purpose, in such manner as to show the number, date and amount of each warrant, the name of the person in whose favor and for what purpose drawn.

SEC. 69. Whenever any person indebted to the State, on any tificates of pay- account whatever, shall present to the Auditor the Treasurer's

To grant cet

Pont.

receipt for the full payment of the amount due, it shall be the duty of the Auditor to furnish said person with a certificate under his hand and official seal of his having made full payment of all demands against him in favor of the State.

SEC. 70. It shall be the duty of the Auditor, the first day of the session of each Legislature, to enclose to the President of the

the Senate and al

Senate and Speaker of the House, a list of all persons who are To report to defaulters to the State on account of any public moneys; and if, House an in such list, the name of any member of the General Assembly nual list of deshould appear, the House to which he may have been returned shall take such action as may be deemed necessary.

faulters.

SEC. 71. The Auditor shall reside at the seat of the Government and shall keep his office in the State House.

SEC. 73. He shall also keep a letter book, in which shall be copied all official letters which may be written by him.

SEC. 72. He shall keep a seal of office, to be furnished at the Seal of office. expense of the State, which shall be used to authenticate all writings, papers, documents, etc., certified from his office.

To reside at the seat of Goyernment.

Letter book.

SEC. 74. He shall have authority and power to administer Authority to oaths required and allowed by law in all matters touching the administer duties of his office.

oaths.

SEC. 79. Immediately after the election and qualification of the Auditor, or the resumption of his duties, if in the meantime an Auditor pro tempore shall have been appointed, the General Assembly, if in session, if not, the Governor, shall cause a settlement of accounts of the Auditor pro tempore remaining unsettled, and cause a certificate of such settlement to be made out and delivered to the person entitled thereto, showing the balance of money, securities and effects for which he is accountable, and what has been delivered to his successor.

cess to the

officers.

SEC. 75. He shall have full access to the books of the Trea- To have ac surer and to all offices of the State for the inspection of all books, books of Tre is accounts and papers which may concern the duties of his office, urer and other SEC. 76. It shall be the duty of the Auditor to submit all of To submit bis his books, accounts, vouchers and other official documents in his books, accounts office to a joint committee of the General Assembly, to be ete to a joint appointed immediately after the commencement of each regular the General Assession, for examination and settlement.

committee

sembly.

Vacancy tem

SEC. 77. In case of death, sickness, absence from the State, removal from office, resignation office, resignation or impeachment, porarily filled. the Governor shall appoint an Auditor of Public Accounts for the time being, until a successor can be elected according to law, or until such absence or disability shall

cease.

SEC. 78. The person appointed under the provisions of the preceding section shall give the same bond and security, and receive the same compensation allowed by law to the officer whose duty he is appointed to perform, in proportion to the time he shall hold the office; and in all cases the sum allowed him shall be deducted from the salary of the officer whose office he may have been appointed to fill temporarily.

Auditor pro bond, etc.

tempore to give

Accounts of Auditor pro

tenipore to be settled

1869-36.

rants and con

SEC. 80. It shall be the duty of the Auditor of Public Accounts, whenever he shall grant a warrant or certificate of Interest war indebtedness, in settlement of any interest warrant or coupon pons to be can due by the State, to cause said interest warrant or coupon to be celed and regiscanceled or defaced, by being punched twice in the centre, and tered. pasted in a register, to be called Register of Canceled or Defaced Coupons, which interest warrant or coupon, when so canceled or

1870--126, ex defaced and pasted in said register, shall be kept as vouchers in

tra session.

his office.

Auditor not to recognize without bond filed.

Duties of State Courts.

1872-61.

other minister

appear in court

trict Attorney.

SEC. 82. Hereafter it shall not be lawful for the Auditor of Auditor, Public Accounts, the State Treasurer, or other ministerial Treasurer and officers of the State, to be or appear in any court of the State, ial officers to either in person or by private counsel, to institute, maintain, by Attorney defend, prosecute, or in any manner interfere, or attempt to conGeneral or Dis- trol any suit, writ, or other legal process (except criminal proceedings) which may be brought against them in their official capacity, or in which the State may be interested, directly or indirectly, or be in any wise a party; but in all such cases the papers shall be served, if the action be instituted in the parish of Orleans, on the Attorney General, and if in any other parish, on the proper District Attorney, and such officer shall thereupon have sole charge of the conduct of such action; provided, that the Governor or the Attorney General may, in any case of necessity, designate an attorney at law to assist the attorney of the State, or in case of his absence or inability to act, or if he be unwilling or interested, to take charge of such case, with power to act. And it shall be the duty of the Auditor of Public Accounts, the State Treasurer and other ministerial officers of the State, or persons charged with the execution of any State contract, or act imposed by law, or pertaining to the duties of his station, on application, or if he have doubt as to the proper course to be pursued, to refer the matter, with all information in his possession, to the Attorney General of the State.

Anditor amenable to process of Court.

SEC. 81. The Auditor of Public Accounts shall not recognize any Tax Collector or Assessor until his bond and oath of office shall have been filed in the office of the Auditor of Public Accounts, and his bond recorded in the mortgage office of the parish for which he is appointed.

SEC. 83. Hereafter it shall not be lawful for any court of the State to entertain, or maintain or recognize any action, suit, writ or other legal process, or any pleading in any case wherein the Auditor of Public Accounts, the State Treasurer, or any other ministerial office shall appear as a party to the record, either in person or by private counsel, but all such proceedings shall be refused or dismissed (either ex-officio or on motion) as in case of non-suit, without prejudice to the rights of parties interested; provided, that in every such case the officer thus unlawfully appearing shall be condemned to pay the costs of suit therein; and provided further, that notice of such dismissal shall be served on the Attorney General, or proper District Attorney, who may, on motion, re-instate and maintain such action as it stood at the moment of dismissal, without prejudice to the rights of parties interested, if he deem it expedient so to do.

SEC. 84. In every case in which process issues from any court against the Auditor of Public Accounts, or any other ministerial officer of the State, service shall also be made on such officer, and he shall, be amenable, as heretofore, to all process of court, and subject to punishment for any violation of any order, writ or judgment, as now provided by law, and such further punishment as the court may deem necessary to maintain its jurisdiction and enforce its mandates.

BANKS AND BANKING INSTITUTIONS.

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