11, S.

sult of such examination in writing to the governor, speci- June 2, 1859,
fying therein the amount and kinds of funds particularly;
3. To suggest plans for the improvement and manage- governor.
ment of the public revenues;

To report
result to

To suggest
plans for

4. To keep and state all accounts between this state revenue.
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;

To keep
accounts be-
tween state
and others.

To settle
the state, and

accounts due

certify balance
to treasurer.

money due

accounts to
be evidence.

employed by

6. To direct and superintend the collection of all To collect
moneys due to the state; and all accounts against delin- the state.
quents, certified by the secretary under the seal of the Certified
state of Oregon, shall be received in evidence in any
court in this state; and any or all attorneys employed Attorneys
by the secretary in behalf of said state shall be entitled secretary to
to receive as a compensation ten per centum on all per centum
moneys collected by him or them in pursuance of this collected.
act, to be audited and paid the same as other accounts account, how
against the state;

receive ten

on moneys

Attorney's

audited and

paid.

and determine

the state.

upon claim.

claim.

7. To examine and determine the claims of all persons To examine,
against the state, in cases where provisions for the pay- claims against
ment thereof shall have been made by law, and to indorse Indorsement
upon the same the amount due and allowed thereon,
and from what fund the same is to be paid, and draw a warrant for
warrant upon the treasury for the same; and he shall Report to the
report to the legislature, at the commencement of each accounts, and
regular session, a complete list of all accounts so audited, of the state.
together with a general statement of the fiscal concerns
of the state; provided, that no account shall be so audited Accounts to
except the same be duly verified by the oath, affidavit,
or affirmation of the claimant or his agent, and all ac-
counts shall be kept on file in his office;

fiscal concerns

be verified.

abstract of

8. To enter in a book to be kept for that purpose an To enter
abstract of all warrants drawn on the treasury, showing warrants.
the date, number, name of the claimant, the amount
claimed, the amount allowed thereon, and from which
fund to be paid;

June 2, 1859, 11, S.

9. To require every person who shall have received. To require the any money, property, or goods belonging to the state, and shall not have accounted therefor, to settle their accounts, and to return such property or goods to the state.

settlement of accounts and return of property to the state.

Id., § 12, 8.

Secretary,

when to refer claim to

assembly.

state to be pre

Duty of secretary of state. The authority of the secretary of state to audit accounts and draw warrants upon the treasurer depends upon the condition that an appropriation has been made by the legislature for their payment; and it is his duty, when the law has clearly provided that the claimant shall be paid by the state, to audit the account, and draw his warrant for the amount found due. Subdivision 7 of this section limits the action of the secretary to cases where the law provides and enacts that the claimant is entitled to be paid by the state; and not to times

when the payment can be instantly made: Brown v. Fleischner, 4 Or. 132. The decision of the secretary is not conclusive upon the rights of the parties in a collateral proceeding, it be ing neither a judicial determination nor invested by law with the effect of such determinations; nor does the presentation of a claim and its allowance by the secretary preclude an inquiry as to its correctness in an action at law brought by the state for a sum of money alleged to have been unlawfully allowed in said account, and paid through mistake: State v. Brown, 10 Id. 215.

§ 2209. Whenever any account shall be presented to Secretary may the secretary of state for settlement, he may require the take testimony touching person presenting the same, or any other person or peraccount. sons, to be sworn before him touching such account, and when so sworn, to answer orally or in writing as to any facts relating to the justness of the account. If any person interested shall be dissatisfied with the decision of the secretary, on any claim, account, or credit, it shall be the duty of the secretary, at the request of such person, to refer the same, with his reasons for his decision, Claims against to the legislative assembly, and all persons having claims sented within against this state shall exhibit the same, with the evidence in support thereof, to the secretary to be audited, settled, and allowed within two years, and not afterwards. And in all suits brought in behalf of the state, no debt or claim shall be allowed against the state as a set-off but such as have been exhibited to the secretary, and by him allowed or disallowed, except only in cases where it shall be proved to the satisfaction of the court that the defendant, at the time of trial, is in possession of vouchers which he could not produce to the secretary on account of absence from the state, sickness, or unavoidable accident.

two years.

Actions on

behalf of state, when set-off allowed.

13, S. Secretary may

§ 2210. The secretary of state shall from time to time June 2, 1859, require all persons receiving moneys or securities, or having the disposition or management of any property recounts from of the state, of which an account is kept in his office, to render statements thereof to him; and all such persons the state. shall render such statement at such time and in such form as he shall require.

persons having

property or securities of

receipt for

§ 2211. He shall countersign and record in a book, Id., § 14, S. to be kept by him for that purpose, all receipts for any To countersign money paid to the treasurer, and no such receipt shall money paid be evidence of payment unless so countersigned.

treasurer.

account be

§ 2212. He shall keep an account between the state Id., § 15, S. and treasurer, and therein charge the treasurer with the To keep an balance in the treasury when he came into office, and tween state with all moneys received by him, and credit him with all moneys paid by him pursuant to law.

and treasurer.

collection of

§ 2213. He may from time to time cause to be Id., § 16, s. published, at the expense of the state, in the official Secretary may publish laws newspaper thereof, such laws of this state, or extracts in relation to therefrom, relating to the payment or collection of moneys moneys. that may be due or become due to this state, or the duties to be performed by the public officers thereof, with appropriate forms, as he may deem necessary.

publication

§ 2214. In all cases in which any law or notice has I., § 17, S. been or shall be published in any newspaper of this state, Accounts for by virtue of any provision of law authorizing any state of law. officer to direct such publication at the expense of the state, it shall be the duty of the secretary of state to audit the account for such publication, and draw a warrant upon the state treasurer therefor, specifying the account upon which the warrant is drawn, and the treasurer shall pay the same in like manner as other appropriations are paid.

§ 2215. The secretary of state shall perform such Id., § 18, 8. other duties as are assigned him by the constitution or Secretary, may be imposed upon him by law.

other duties oL.

§ 2216. The secretary of state shall contract for and fur- Id., § 20, S. nish rooms at the seat of government, for the use of the

June 2, 1859,
20, 8.
Secretary to
furnish rooms
for assembly.

legislative assembly during the session of the assembly, and stowing the furniture used by the assembly, during vacation, at such place as the said assembly shall direct; and for the necessary expense thereof he shall draw his warrant upon the treasurer.

TITLE III.

OF THE TREASURER OF STATE.

§ 2217. Treasurer, where to keep office; to receive and pay out public

moneys.

§ 2218. Treasurer, oath and bond of, where filed; approval of bond to cover all time in office.

Id., § 1, T.

Treasurer of

§ 2225. Clerical aid to treasurer.

§ 2226.

Quarterly reports of treasurer to be published by governor.

§ 2217. The state treasurer shall keep his office at the seat of government; shall receive and have charge of all keep office, etc. moneys paid into the state treasury, and shall pay out the same as directed by law.

state; where to

§ 2218. The treasurer shall, within twenty days after receiving notice of his election, and before entering upon the duties of his office, take and subscribe the oath required by the constitution, and give a bond to the state of Oregon, in the sum of fifty thousand dollars, with not less than six sureties, who shall be resident freeholders of this state, conditioned for the faithful discharge of the duties of his office, and for the faithful performance by all persons employed by him in his office of their duties. and trusts therein; and that he will deliver over to his successor in office, or to any other person authorized by law to receive the same, all moneys, books, papers, records, and other articles and effects belonging to his office; which bond shall be approved by the governor, and, together with the oath of office of such treasurer, shall be

$2, T.

preserved in the executive office; and such bond shall June, 2, 1859, be deemed to extend to the faithful performance of all duties of the office of treasurer until his successor is bond, where

elected and qualified.

Oath and

deposited. Bond to cover all time in office.

Id., §3, T.

Treasurer,

duties of.

To keep

cash book,

cash-book to

money, and

how.

§ 2219. It shall be the duty of the treasurer,— 1. To keep, in books provided for that purpose, fair, full, and separate accounts of all moneys received by him; also a cash-book, in which shall be entered a detailed account and account of all moneys by him received and disbursed, transcript of a transcript of which shall be furnished the secretary of secretary. state semi-annually; 2. To pay, on demand, out of the state treasury, all To pay out sums authorized by law to be so paid, if there are appropriate funds in the treasury to pay the same, and when any such sum is required to be paid out of a particular fund, it shall be paid out of such fund only; and he shall pay no fund out of the treasury except in pursuance of law authorizing the payment thereof; but when any claim or account is authorized by law to be paid out of a general or contingent appropriation, the same shall be paid by the treasurer upon the warrant of the secretary of state;

rants in order,

on, when not

paid, and

of.

3. To pay all warrants drawn on the treasurer in the To pay warorder [in] which they are presented, out of the appropri- indorsement ate fund; if there are no such funds in treasury, then he shall indorse on such warrants "not paid for want of funds," together with the date; and all warrants so indorsed shall draw legal interest from and after such indorsement; and,

receipts for

countersigned

4. To give receipts for all moneys paid to him, which, To give before their delivery, shall be presented to the secretary money, to be of state, who shall countersign the same and enter them in by secretary. his books to the credit of the county officer or person making the payment, and charge the same to the treasurer;

treasurer's

5. To permit the books, papers, and transactions of Inspection of his office to be open at all times to the inspection of the books. governor, secretary of state, the legislature, or any committee of either branch thereof, to examine the same;