to each county for such years, the amount paid, and the amount unpaid or due therefrom.

4. When requested, to give information in writing to either house of the legislature, relating to the fiscal affairs of the state, or to the duties of his office. 5. To suggest plans for the improvement and management of the public

revenues.

6. To keep and state all accounts in which the state is interested.

7. To keep an account of all warrants drawn upon the treasurer, and a separate account under the head of each specific appropriation, showing at all times the unexpended balance of such appropriation.

8. To keep an account between the state and the state treasurer, and therein charge the state treasurer with the balance in the treasury when he came into office, and with all moneys received by him, and credit him with all warrants drawn on and paid by him.

9. To keep a register of warrants showing the fund upon which they are drawn, the number, in whose favor, for what service, the appropriation applicable to the payment thereof, and a receipt from the person to whom the warrant was delivered.

10. To audit all claims against the state in cases where there are sufficient provisions of law for the payment thereof.

11. To examine and state the accounts of all persons indebted to the state, and certify the amount to the treasurer, and upon presentation and filing of the treasurer's receipt therefor, to give such person a discharge and charge the treasurer therewith.

12. To require, in his discretion, any person presenting an account for settlement to be sworn before him, and to answer orally or in writing, as to any facts relating to it.

13.

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

14. To inspect, in his discretion, the books of any persons charged with the receipt, safe keeping, or disbursement of public moneys.

15. To require, in his discretion, all persons who have received moneys or securities, or have had 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 must render such statements at such times and in such form as he may require.

16. To direct and superintend the collection of all moneys due the state, and institute suits in its name for all official delinquencies in relation to the assessment, collection, and payment of the revenue, and against persons who by any means have become possessed of public money or property, and have failed to pay over or deliver the same, and against all debtors of the state; of which suits the courts of the county in which the seat of government may be located have jurisdiction, without regard to the residence of the defendants.

17. To draw warrants on the state treasurer for the payment of moneys directed by law to be paid out of the treasury; but no warrant must be drawn unless authorized by law. Every warrant must be drawn upon the fund out of which it is payable, and specify the service for which it is drawn, and the specific appropriation applicable to the payment thereof.

18. To furnish the state treasurer on the last day of each month with a list of warrants drawn upon the treasury, specifying the amount and number of each warrant, and the name of the person in whose favor it is drawn.

19. To procure and have printed all state licenses and to sign the same and furnish the state treasurer with licenses and charge him with the same.

20. To authenticate with his official seal all drafts and warrants drawn by

him and all copies of papers issued from his office.

21. To collect and pay into the state treasury all fees received by him.
To perform the duties of a member of all boards of which he is or may

22.

be made a member by the constitution or laws of the state, and such other duties as are prescribed by the constitution and by law. ['96, pp. 159-161.

Auditor is state recorder of marks and brands, 236; state recorder of pedigrees of stock, ? 48; and state sealer of weights and measures, 2725. Election, qualifications, term, duties, compensation, Con. art. 7. Not to draw warrants unless claim approved by board of examiners, exceptions, ? 946. Fees of state auditor, 2 966.

It is the duty of the state auditor to examine the accounts of state and county officers, and to satisfy himself that lawful fees are collected, reported, and paid. If fees are not paid as provided in this chapter, it is the duty of the auditor to institute proper proceedings for collection. State, ex rel. Richards, v. Stanton, U.-; 46 P. 1109.

2422. Certificate of indebtedness.

The certificate mentioned in sub-palio

division eleven of section twenty-four hundred and twenty-one, must show by chapt 69 whom the payment is to be made, the amount thereof, and the fund into which it is to be paid, and must be numbered in order, beginning with number one at 99 the commencement of each fiscal year. ['96, p. 161.

2423. School funds. The state auditor must keep a separate account of the school fund, and of the interest and income thereof, together with such moneys as may be raised by special tax or otherwise for school purposes; and he must, on the thirty-first day of March, of October, and of December, of each year, report to the superintendent of public instruction, a statement of the securities belonging to the school fund, of the moneys in the treasury subject to apportionment, and the several sources from which they accrue. He must draw his warrant on the state treasurer in favor of the treasurer of any county or of any board of education whenever such treasurer presents, with his indorsement, an order drawn by the superintendent of public instruction in favor of such county. ['96. pp. 161-2*.

2424. Warrants, order in which issued. All warrants for claims which have been audited by the board of examiners and filed in his office, must be drawn in the order of the numbers placed upon them by that board. p. 162.

['96,

Amended chap. 69

2425. Actions for delinquent payments. Whenever any person has received moneys, or has money or other personal property which belongs to the state by escheat or otherwise, or has been intrusted with the collection, management, or disbursement of any moneys, bonds, or interest accruing therefrom, belonging to or held in trust by the state, and fails to render an account thereof to and make settlement with the state auditor within the time prescribed by law, or when no particular time is specified, fails to render such account and make settlement, or who fails to pay into the state treasury any moneys belonging to the state, upon being required so to do by the state auditor, within twenty days after such requisition, the state auditor must state an account with such person, charging twenty-five per cent damages, and interest at the rate of ten per cent per annum from the time of failure; a copy of which account in any suit thereon shall be prima facie evidence of the things therein stated; but in case the state auditor cannot, for want of information, state an account, he may in any action brought by him aver the fact, and allege generally the amount of money or other property which is due to or which belongs to the state. ['96, p. 162.

damages and interest at the rate of 10 per cent; nor
is payment to the county treasurer a sufficient
release. State, ex rel. Richards, v. Stanton, ̈·
; 46 P. 1109.

U.

The failure of the county clerk to pay fees col-
lected by him as provided by law after an account
has been stated with him and demand made, en-
titled the state to charge said clerk 25 per cent
2426. Access to all state books.
to all state offices during business hours for the inspection of such books, papers,
and accounts thereof as may concern his duties. ['96, p. 162.

The state auditor shall have access

2427. Bond. The state auditor must execute an official bond in the sum of fifty thousand dollars. ['96, p. 162.

1899

CHAPTER 4.

TREASURER.

2428. Duties. It is the duty of the state treasurer:

1.

To receive and keep all moneys belonging to the state and [not] required to be received and kept by some other person.

2. To file and keep the certificates of the state auditor delivered to him when moneys are paid into the treasury.

3. To deliver to each person paying money into the treasury and to the state auditor a duplicate receipt showing the amount, the sources from which the money accrued, and the fund into which it is paid, which receipts must be numbered in order, beginning with number one at the commencement of each fiscal year.

4. To pay warrants drawn by the state auditor out of the funds upon and in the order in which they are presented.

5. Upon payment of any warrant, to take, upon the back thereof, the receipt of the person to whom it is paid, to cancel it with a proper stamp, and to file and preserve the same.

6. To keep an account of all moneys received and disbursed.

7.

To keep separate accounts of the different funds.

8. To report to. the state auditor on the last day of each month the amount disbursed for the redemption of bonds and in payment of warrants during the month, which report must show the date and number of such bonds and warrants, the funds out of which they were paid, and the balance of cash on hand in the treasury to the credit of each fund.

9. On the first day of January preceding the biennial session of the legislature, to report to the governor the exact balance in the treasury to the credit of the state, with a summary of the receipts and payments of the treasury during the two preceding fiscal years; and to make a semi-annual report to the governor of all moneys received from all sources, and of all moneys disbursed.

10. At the request of either house of the legislature or of any committee thereof, to give information in writing as to the condition of the treasury, or upon any subject relating to the duties of his office.

11.

his office.

12.

To authenticate with his official seal all writings and papers issued from

To discharge the duties of a member of all official boards of which he is or may be made a member by the constitution or by the laws of the state. ['96, pp. 141-2.

Election, qualifications, term, duties, compensation, Con. art. 7.

2429. "General fund" defined. The general fund consists of moneys received into the treasury and not specially appropriated to any other fund. ['96, p. 142.

2430. Payment or indorsement of warrants. It is the duty of the state treasurer to keep a book in which he must enter all warrants presented for payment, giving the names of the owners, and the number and amounts of the warrants, and the date of presentment. All warrants so presented shall be paid, or the money held in reserve therefor, by the said treasurer, in the order of their presentation and registry, and not otherwise. Whenever any such warrant is presented and there is no money in the treasury applicable thereto, the treasurer shall indorse on the warrant, "not paid for want of funds," with the date, noting the time of such presentation for payment in the book kept for that purpose. ['96, p. 142.

2431. To post list of warrants redeemable. The state treasurer must quarterly post upon the door of his office a list of all warrants that he may

have funds in the treasury to redeem or pay, the payment of which has not been demanded during the last quarter. ['96, p. 142.

2432. Inspection of treasurer's books. The treasurer must keep his books open at all times for the inspection of the governor, state auditor, state board of examiners, bank examiner, members of the legislature, and any committee appointed to examine them by either house thereof. ['96, p. 142*.

2433. Has access to state books. The state treasurer shall have full access to all offices of the state for inspection of such books, papers, and accounts thereof as concern his duties. ['96, p. 142.

2434. Accounts. Annual statement; publication of same. The state treasurer must keep a separate account of each fund in his hands and must at the end of each fiscal year report to the governor in writing, under oath, the amount of all moneys in his hands to the credit of every such fund, and the number and amount of every warrant paid or redeemed by him during the year. The governor must verify said report and cause the same to be immediately published in at least one newspaper printed at the seat of government. ['96, pp.

142-3.

2435. Bond. The state treasurer must execute an official bond in the sum of three hundred and fifty thousand dollars. ['96, p. 143.

2436. Temporary suspension. If the state board of examiners, upon examination, finds that the books of the state treasurer do not correspond with the amount of funds on hand, or do not show the actual condition of the funds, or if it appear to said board that any moneys belonging to the state have been embezzled, diverted, or in any manner taken from the treasury without authority of law, or that the state treasurer has been guilty of negligence in keeping his books, or in taking care of the public moneys, the board must certify the fact to the governor, who, upon receipt of such certificate, must forthwith take possession of all books, moneys, papers, and other property belonging to the state which have come into the possession of such state treasurer by virtue of his office or otherwise, and must temporarily suspend him from his office as state treasurer. p. 143.

Board of examiners to publish amount of money in state treasury biennially, ? 949.

['96,

The

2437. Id. Expert examination. Temporary treasurer. state board of examiners must thereupon procure the services of an expert to examine the books, papers, and all matters connected with the office of the state treasurer so suspended, and if it appears to said board on such examination that such state treasurer has embezzled or converted to his own use the public moneys, or has been negligent in keeping his books, or in taking care of the public moneys, the governor, on the certificate of said board of that fact, must appoint another person to fill the place of such suspended state treasurer, and such person so appointed must execute an official bond, and enter upon the office of state treasurer, as provided by law. The governor must report all his acts done under this and the next preceding section to the next succeeding legislature, and the state treasurer so appointed holds his office until the suspended state treasurer is restored or until his successor is elected and qualified.

['96, p. 143.

CHAPTER 5.

ATTORNEY GENERAL.

2438. Duties. It is the duty of the attorney general:

1. To attend the supreme court and all courts of the United States, and

prosecute or defend all causes to which the state or any officer thereof in his official capacity is a party.

2. After judgment on any of the causes referred to in the preceding subdivision, to direct the issuing of such process as may be necessary to carry the same into execution.

3. To account for and to pay over to the proper officer, all moneys which may come into his possession belonging to the state.

4. To keep a register of all cases in which he is required to appear, which must show the court in which the cases have been instituted and tried, and whether they are civil or criminal; if civil, the nature of the demand, the stage of proceedings, and, when prosecuted to judgment, a memorandum of the judgment, of any process issued thereon, and whether satisfied or not, if not satisfied, the return of the sheriff; and if criminal, the nature of the crime, the mode of prosecution, the stage of proceedings, and, when prosecuted to sentence, a memorandum of the sentence and of the execution thereof if the same has been executed, and if not executed, of the reason of the delay or prevention; and must deliver the same to his successor in office.

5. To exercise supervisory powers over the county attorneys of the state in all matters pertaining to the duties of their offices, and from time to time require of them reports as to the condition of public business intrusted to their charge.

6. To give his opinion in writing and without fee to the legislature or either house thereof and to any state officer, board, or commission, when required, upon any question of law relating to their respective offices.

7.

When required by the public service or directed by the governor, to assist the county attorney of any county in the discharge of his duties.

8. To purchase in the name of the state, under the direction of the state board of examiners, any property offered for sale under execution issued upon judgments in favor of or for the use of the state, and to enter satisfaction, in whole or in part, of such judgments as the consideration for such purchases.

9. Whenever the property of a judgment debtor in any judgment mentioned in the preceding subdivision has been sold under a prior judgment, or is subject to any judgment, lien, or incumbrance taking precedence of the judgment in favor of the state, under the direction of the state board of examiners to redeem such property from such prior judgment, lien, or incumbrance, and all sums of money necessary for such redemption must, upon the order of the state board of examiners, be paid out of any money appropriated for such purposes.

10. When in his opinion it is necessary for the collection or enforcement of any judgment hereinbefore mentioned, to institute and prosecute in behalf of the state such actions or proceedings as are necessary to set aside and annul all conveyances fraudulently made by such judgment debtors, and the cost necessary to the prosecution must, when allowed by the state board of examiners, be paid out of any money not otherwise appropriated.

11. To discharge the duties of a member of all official boards of which he is or hereafter may be made a member by the constitution or by the laws of the state, and such other duties as may be prescribed by law.

12. To report to the governor, on the first day of January preceding the regular biennial session of the legislature, the condition of the affairs of his department, stating the number, character, condition, and result of the actions prosecuted or defended by him on behalf of the state, and the amount of fines and penalties collected. He shall include in his report copies of the reports of county attorneys, and shall also direct attention to any defect in the practical operation of the laws relating to revenue and criminal offenses and suggest such amendments as in his judgment are necessary to subserve the public interests.

13. To institute and prosecute proper proceedings in any court of the state or of the United States to restrain and enjoin corporations organized under the laws of this or any other state or territory from acting illegally or in excess of their corporate powers and contrary to public policy, and, in proper cases, to for