Ib., Sec. 3. Ib., Sec. 4. Ib., Sec. 5. Ib., Sec. 6. by himself and his deputies, and for the payment of any damage any person may sustain in consequence of any wrongful act of such officer or his deputy under color of his office; such bond to be approved by the county commissioners of the county in which is situated said port and by the Comptroller, and to be filed with the Secretary of State. 2499. (1329.) To be ex-officio member of pilot commissioners, and observe rules. Such harbor master shall be ex-officio a member of the board of port wardens and pilot commissioners of the port for which he is appointed, and shall act in obedience to the rules of such boards in all matters within their jurisdiction, with reference to which they may establish rules. 2500. (1330.) Deputies.—Any harbor master so appointed may appoint deputies to assist him in the performance of his duties, he paying them for their services and being responsible for their acts. 2501. (1331.) Duties as to boarding vessels, etc.—It shall be the duty of such officer, by himself or deputy, to board every vessel entering the port for which he is appointed, after such vessel has been released by the health authorities of the port, to demand of the master the certificate of the vessel's release by such health authorities and to deliver the same within twenty-four hours to the secretary of the board of health. But it shall be unlawful for any such officer, in boarding such vessels under this article, to solicit from such vessel any business either for himself or any one else, and any violation of this provision by any such officer shall subject him to removal from his said office by the Governor, if such violation be committed by the harbor master, and if committed by any deputy harbor master, then by the harbor master, whose duty it shall be in such cases to remove promptly such deputy. 2502. (1332.) Stationing vessels. It shall be the duty of the master of every vessel arriving in a port for which a harbor master shall be appointed, under the provisions of this article, to apply to such harbor master, or one of his deputies, for a station in the stream, or a berth at the wharves, and the harbor master or his deputy shall forthwith station such vessel in the stream or at the wharves, as the case may be, so as to best facilitate the loading or discharge of such vessel, and at the same time interfere as little as possible with other vessels in the vicinity; but in stationing vessels at wharves or assigning them berths thereat, he shall conform in every instance to the wishes of the managers of such wharves as to their location at the same. 2503. (1333.) Duties as to the loading or unloading of I., Sec. 7. vessels. It shall be the duty of the harbor master appointed under the provisions of this article to be present at all times, either in person or by deputy, to facilitate the loading or unloading of vessels by assigning to them berths at the wharves, and by requiring each to accommodate others needing more immediate accommodation, in accordance with the provisions of the last preceding section. 2504. (1334.) Fees.-Such harbor master shall receive Ib., Sec. 9. from the master, owner or consignee of vessels coming into the port for which he is appointed, as aforesaid, for the services rendered by himself or deputy, under the provisions of this article, not exceeding the sum of twenty dollars, according to the amount and value of the services rendered. Chapter 3159, acts of 1879, providing that the harbor master may demand for every vessel that may enter the port and load or unload, or make fast to any wharf, certain fees, whether earned by any service rendered to any such vessel or not, is a law imposing a tax upon such vessels or their owners and is unconstitutional. Webb v Dunn, 18 Fla. 721. 2505. (1335.) Change of station.-Should any vessel, Ibid. after having been stationed by such harbor master, require a change of station, application shall be made by the manager of such wharf to such officer, and it shall be his duty to make such change, for which he shall receive no compensation, unless the vessel requiring such change requires to be removed to another wharf or out into the stream. 2506. (1336.) Recovery of double amount.-Whenever Ib., Sec. 10. any fee or compensation due the harbor master under the provisions of this article is not paid within forty-eight hours from the rendition of the services for which the same is due such officer may then demand the same from the master or his consignee, and upon refusal of payment may sue for and recover from the person or persons owing the same double the amount which has been so demanded. 40 CHAPTER LIII. Ch. 5425. Ib., Sec. 2. Ib., Sec. 3. Ib., Sec. 4. PUBLIC ACCOUNTANTS. 2507. Certified public accountant.-That any person residing in the State of Florida, being over the age of twentyone years, of good moral character, being a graduate of a high school with a four years' course of study, or having had an equivalent education, who shall have received from the State Board of Accountancy a certificate of his qualifications to practice as a public expert accountant, as hereinafter provided, shall be styled and known as a certified public accountant; and no other person shall assume that title, or use the abbreviation "C. P. A.," or any words or letters to indicate that the person using the same is such certified public ac countant. 2508. State Board of Accountancy.-The Governor shall appoint three persons residing in this State, who shall be skilled in the practice of accounting, to constitute and serve as a State Board of Accountancy. The members of such board shall hold office for three years and until their successors have been appointed and have qualified, except that one of the members of the State Board of Accountancy first to be appointed under this act shall hold office for one year and one for two years. Upon expiration of each of said terms, an examiner shall be appointed for the term of three years, and after the year one thousand nine hundred and six the examiners appointed shall be holders of certificates issued under this chapter. 2509. Board to make rules; examinations.-The State Board of Accountancy shall make rules which shall be applied uniformly in all examinations held under this chapter. Said examinations shall be held at least once each year at some accessible place, and notice of the time and place of each such examination shall be advertised in three or more papers whose circulation is most general throughout the State. The examinations shall be in "Theory of Accounts." "Practical Accounting," "Auditing" and "Commercial Law as Affecting Accountancy." 2510. Fee for examination and certificate; annual reports; compensation of members of board; funds.-The State Board of Accountancy shall charge for the examination and certificate provided for in this charter a fee of twenty-five dollars to meet the expenses of such examination. The fee shall be payable by the applicant at the time of filing his application. The State Board of Accountancy shall report annually to the Governor the names of all persons receiving certificates or whose certificates are registered or revoked and the receipts and expenses under this chapter. Out of the funds collected under this chapter shall be paid the actual expenses of the State Board of Accountancy in conducting such examinations and issuing such certificates, and an amount not exceeding ten dollars a day to each member of said board, for the time actually expended in the pursuance of such duties imposed upon them by this chapter: Provided, That no expense incurred under this act shall be a charge upon the funds of the State: And Provided further, That any funds remaining in the treasury of the board shall be reported annually to the State Comptroller and paid in to the State Treasury for the benefit of the school fund: Provided, That the charge of each such certified public accountant shall in no case exceed ten dollars per day. 2511. Registration of certificates of accountants from Ib., Sec. 5. other States.-The State Board of Accountancy may, in its discretion, register the certificate of any certified public accountant who is a lawful holder of a certified public accountant's certificate issued under the law of another State, and may issue to such certified public accountant a certificate of registration, which certificate shall entitle the holder to practice as such certified public accountant, and to use the abbreviation "C. P. A." in this State: Provided, That the State issuing the original certificate grants similar privileges to the certified public accountants of this State. The State Board of Accountancy may charge for such certificate of registration such fees as may be necessary to meet the expenses of such registration. 2512. Issuing certificates without examination.-The Ib., Sec. 6 State Board of Accountancy may, in its discretion, waive the examination of any person possessing the qualifications mentioned in Section 2507, who shall have for more than three years before the 5th day of June, 1905, been practicing in this State on his own account as a public accountant, who shall apply in writing to said board for such certificate within one year after the passage of this act. The applicant shall pay such fee as the board in its discretion shall deem fit. § 2513 Ib., Sec. 7. AGRICULTURAL AND INDUSTRIAL STATISTICS Div. 1 Title 11 2513. Board may revoke certificate; notice; hearing.— The State Board of Accountancy may revoke any certificate issued under this act, or may cancel the registration of any certificate registered under this act, for unprofessional conduct of the holder of such certificate, or other sufficient cause; Provided, That written notice shall have been mailed to the holder of such certificate twenty days before any hearing thereon, stating the cause of any such contemplated action, and appointing a day for a full hearing thereon by the State Board of Accountancy. (Penalty for practicing as certified public accountant without certificate, see Sec. 5670.) CHAPTER LIV. Ch. 5609, Acts 1907, AGRICULTURAL AND INDUSTRIAL STATISTICS. 2514. Appointment, duties, oath and bond of county enumerators; appointment of deputies.-It shall be the duty of the board of county commissioners of each county in the State, at their first regular meeting in July of each alternate year, beginning with July of 1907, to select and appoint some competent person to be known as the county enumerator, and immediately upon the appointment of such enumerator, said board shall furnish the Commissioner of Agriculture with his name and postoffice address. It shall be the duty of the county enumerator to call on all residents and the managers or legal representatives of all non-residents in their respective counties, who are engaged in agriculture, horticulture and stock-raising, and all persons, firms, companies, mining or other industrial pursuits, for such necessary facts and statistical information as the Commissioner of Agriculture may require, and for filling out such blank forms as may be furnished him by the Commissioner of Agriculture for the purpose herein stated. Each county enumerator shall, before entering upon his duties, subscribe to an oath before the county judge of his county that he will, to the best of his ability, perform well and faithfully the duties of the office of county enumerator; the original oath to be filed with the clerk of the board of county commissioners, and a duplicate copy shall be filed with the Commissioner of Agriculture. The county enumerator may for any purpose not inconsistent with this act, appoint one or more deputies to assist him, |