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no such receipts shall be evidence of payment, unless so ART- L countersigned.

1B.L, 417, §9.

§ 5. He shall draw, in favor of the treasurer, on the presi- Dividends, dents 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.

1 R. L., 477, § 8.

§ 6. He shall procure, from the books of the banks in which Treasurer's the treasurer shall make his deposits, monthly statements of acc0lm the monies which shall be received and paid out of the same, on account of the treasurer.

1 R. L, 473, § 3.

§ 7. He shall keep an account between the state and the [iti] treasurer, and therein charge the treasurer with the balance nin the treasury when he came into office, and with all monies received by him, and credit him with all wan-ants drawn on and paid by him.

1 R. L., 474, § 1; 1R.L, 473, § 3.

§ 8. On the first Tuesday of every month, or oftener, if he ro. deems 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 tho governor.

1 R. L, 474, § 1; 1 R. L., 413, § 3.

2 9. He shall, from time to time, examine the bonds, state secumortgages, and other securities on which money may be due ritieB" 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.

Laws of 1826, 354, § 6.

2 10. He shall transmit, annually, by mail, or otherwise to Auctioneach auctioneer, in this state, who shall have notified him of eere" 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.

Laws of 1817, 332, § 15.

S 11. It shall be lawful for the comptroller, in the name Temporary and in behalf of the people of this state, from time to time, loan'' 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

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so borrowed, in favor of the treasurer, and charge him with the amount thereof.

1 R. L., 480. § 21 j lb., 481, § 27; Laws of 1815, 33, § 8; 1816,

292, § 35.

§ 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.

1 R. L., 480, § 21; lb., 481, § 27; Laws of 1815, 33, § 8; 1816, 292, § 35.

§ 13. The comptroller shall have power to vote, either in person, 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.

1 R. L., 476, § 7.

S 14. He may, from time to time, cause to be published at the expense of this state, in one or more of the newspapers printed therein, 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.

Laws of 1817, 300, § 12.

§ 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.

1 R. L, 477, § 13.

§ 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.

1 R. L., 477, § 10.

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

1 R. L., 477, § H.

§ 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.

1B.L, 480, § 23.



Ssc. 19. Comptroller may issue a notification to any person not accounting for public monies.

20. The requirements of such notification.

21. To be served by sheriff of county in which person resides.

22. Return, verified by the sheriff, evidence of the proceedings.

23. If party fails to account, account to be given for prosecution.

24. Such copy of account certified by comptroller, sufficient evidence.

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

26. When accounts are rendered, comptroller to examine, and to settle them.

27. When settled, comptroller to send copy to party.

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

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 receive monies, comptroller may settle their accounts separ


31. If any one of them be sued, he can not plead non-rejoinder in abatement.

32. Nothing in this article to impair any other remedy.

§ 19. Whenever the comptroller shall deem it expedient, JJ^1110"" 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 which he shall not have accounted. In case of the death of such j>erson, the notification shall be directed £1,3l to his legal representatives.

1 R. L., 478, § 15 A 16.

g 20. Such notification shall require, that within a limited lDperiod, 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.

1 R. L., 478, § 15 A 16.

§ 21. Such notification shall be served by the sheriff of the now served county 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.

1 R. L., 478, § 15 A 16.

§ 22. The return of such notification to the comptroller's Evidence office, with the certificate of the sheriff endorsed thereon, that ° "erTC0* 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.

1 R. L., 478, § 15 A 16.

g 23. In case the party shall fail to render such accounts and Procccdvonchers, within the time limited in such notification, the account"0 comptroller 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.

1 R. L., 478, § 19.


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g 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.

1 R. L., 478, § 19.

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

1B.L, 478, § 19.

g 26. Whenever accounts and vouchers are rendered within the time limited in a notification, or without any notification being issued, 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.

1 R. L,, 478, § 17.

g 27. When the comptroller shall have settled any such account, he shall transmit a copy of the account, as settled hy 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 attorney-general, for prosecution.

1 R. L., 478, § 17.

g 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.

1 R. L., 478, § 17.

g 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.

1 R. L., 478, § 17.

g 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.

1 R. L., 478, § 18.'

g 31. In such case, no person shall be allowed to plead in abatement, to any suit to be brought for any balance which ABT"3shall 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.

1 R L, 478, § 18.

§ 32. Nothing in this Article contained shall be construed Proviso, 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.

1E.L, 478, § 22.



Sec. 33. Comptroller to open accounts against persons for a subdivision of lot.

34. To apply prior payments to the credit of part.

35. Where separate receipts were given, to be delivered to comptroller.

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

37. When part of a mortgage is paid off, comptroller shall discharge the same.

38. If it be part of lot, comptroller to certify that it has been paid off.

39. Although no separate account is opened, comptroller to execute discharge, when.

40. Persons claiming benefit, when to produce map and survey. [1 yjj

41. Comptroller may assign mortgages given to state.

5 33. It shall be the duty of the comptroller, on application separate to him for that purpose, to open accounts in his office against acco,mt■• any person, for any part or subdivision of any lot of land purchased from, or mortgaged to the state, for the proportionate part of the monies due to the state on any such part or subdivision, and thereafter to give credit for the payments on the several parts or subdivisions, as the persons making such payments may require.

1 R. L., 476, § 4; Laws of 1815, 10, § 3.

J 34. The comptroller may pass any prior payments, to the Prior pay. credit of any part or subdivision, which shall appear by mento' satisfactory proof, to have been originally intended to be paid on such part or subdivision, or by, or for the use of, the person claiming the credit, whether so expressed in the receipts or not; but no part of any such payments shall go to the reduction of the principal due on any such part or subdivision, unless the payments shall exceed the interest, calculated on the principal due, on such part or subdivision, to the day when such part or subdivision is to be paid off, or a new account to be opened therefor.

1 R. L, 476, § 5.

S 33. "Where it appears that separate receipts were given Receipts, by the treasurer, for any payments which may be claimed to be credited to the account of any such part or subdivision, the receipt^ shall be delivered up to the comptroller, to be filed in his office.

1 R L., 476, g 5.

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