temporary appropriations and such as must be provided for by a new statute, and suggesting the means from which such expenditures are to be defrayed;

3. To accompany his biennial report with tabular statements, showing: 1. The amount of each appropriation for the two preceding fiscal years, the amounts expended, and the balance, if any; 2. The amount of revenue chargeable 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 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 Treasurer, and therein charge the 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, when the liability accrued, and a receipt from the person to whom the warrant is delivered;

10. To audit all claims against the State in cases where there is [are] sufficient provisions of law for the payment thereof;

11. To examine and settle the accounts of all persons indebted to the State, and to 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. In his discretion to require 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. In his discretion to inspect the books of any person charged with the receipt, safe keeping, or disbursement of public moneys;

15. In his discretion to require 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 statement 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 fail to pay over or deliver the same, and against all debtors of the State; of which suits the Courts of Sacramento County have jurisdiction, without regard to the residence of the defendants;

17. To draw warrants on the 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 and upon an unexhausted specific appropriation provided by law to meet the same. Every warrant must be drawn upon the Fund out of which it is payable, and specify the service for which it is drawn, when the liability accrued, and the specific appropriation applicable to the payment thereof;

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18. To furnish the State Treasurer with a list of warrants drawn upon the Treasury;

19. To have printed and forwarded to the Auditor of each county blank State licenses;

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 perform the duties of a member of the State Board of Equalization, and of the State Board of Tide Land Commissioners, and such other duties as are prescribed by law.

Controller-impeachable, Const. Cal., art. 4, § 18. Election, § 348; Const. Cal., art. 5, § 17; 15 Cal. 62; 52 Cal. 165. Compensation, $438. State Board of Equalization, ex-officio member of. Const. Cal., art. 13, § 9. Canvasser of returns of election on revision of Constitution, Const. Cal., art. 18, §2. Supervision of, by Board of Examiners, $$ 672, 674, 675, 679. Office of, is one of profit (under Const. Cal. 1849, art. 4, § 21), 10 Cal. 38; executive character of, 15 Cal. 62; but see 16 Cal. 40. Auditing power (see subd. 10), transferable to Board of Examiners, 6 Cal. 361. Commissions, may pay to County Treasurer, 19 Cal. 365.

SUBDIVISION 11. Certificate-see § 434.

SUBDIVISION 17. Warrants-authority to draw, $ 672, 45 Cal. 149. Repealing effect of subdivision, 45 Cal. 149. Stolen after payment, 15 Cal. 336. Not drawn upon unexhausted specific appropriation, void, 7 Cal. 136; see also 4 Cal. 333.

434. The certificate mentioned in Subdivision 11 of Section 433 must show by whom the payment is to be made, the amount thereof, and the Funds into which it is to be paid, and must be numbered in order, beginning with number one at the commencement of each fiscal year.

435. The Controller 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. He must, on the first day of February and on the first day of August 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 accrued. He must draw his warrant on the State Treasurer in favor of any County Treasurer whenever such County Treasurer presents, with his indorsement, an order drawn by the Superintendent of Public Instruction in favor of such county, and the warrant so drawn is not subject to the provisions of Article XVIII of this Chapter.

School fund-provisions of art. 18 inapplicable; see §§ 654-683, and especially §§ 650, 681.

Superintendent of Public Instruction-apportionment reported by, $1532, subd. 4.

436. 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. Board of Examiners-§§ 654-683.

437. 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 Controller 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 Controller, within twenty days after such requisition, the Controller 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 the failure; a copy of which account in any suit therein is prima facie evidence of the things therein stated; but in case the Controller cannot for want of information state an account, he may in any action brought by him aver that fact, and allege generally the amount of money or other property which is due to or which belongs to the State. [Approved March 30; in effect July 6, 1874.]

Escheatment-see Escheated Estates, § 41n.

Further duties of Controller-as to warrants, etc.; see Stats. 1872, passim (subject to any later enactments); see also following special Acts: Stats. 1872, p 537; 1874, pp. 519, 606, 620, 802, 864.

438. The annual salary of the Controller, to include all services rendered ex officio as member of any Board or Commis-ion_as now required, or which may be by law hereafter devolved upon him, is three thousand dollars. [Approved April 23; in effect July 1, 1880.]

Salary of Controller-as fixed by amdt. 1880, conforms to Const. Cal., art. 5, $ 19, and see Desty's Const. Cal. 279. Additional for extra services, 51 Cal. 577.

439. The annual salary of the Deputy Controller is two thousand four hundred dollars. [Approved April 1, 1878; in effect December 1, 1879.]

440. The annual salary of the Book-keeper for the Controller is two thousand dollars. [Approved April 23; in effect July 1, 1880.]

441. The annual salary of each Clerk in the Controller's office is sixteen hundred dollars. [Approved April 23; in effect July 1, 1880.]

442. The Controller must execute an official bond in the sum of fifty thousand dollars.

Bonds of officers-$$ 947-986.

443. The State Controller must, between the tenth day of August and the first day of September of each year, estimate the amount necessary to raise the sum of seven dollars for each census child, between the ages of five and seventeen years, in this State, which shall be the amount necessary to be raised by ad valorem tax, for school purposes, during the year, which amount the Controller must immediately certify to the State Board of Equalization. [In effect March 13, 1874.]

State Board of Equalization-action upon Controller's report, $ 3719.

452. It is the duty of the Treasurer:

1. To receive and keep in the vaults of the State Treasury all moneys belonging to the State, not required to be received and kept by some other person;

2. To file and keep the certificates of the Controller delivered to him when moneys are paid into the Treasury;

3. To deliver to each person paying money into the Treasury a receipt showing the amount, the sources from which the money accrued, and the Funds 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 Controller out of the Funds upon and in the order in which they are drawn;

5. Upon payment of any warrant, to take upon the back thereof the receipt of the person to whom it is paid, and 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 Controller, on the last day of each month, the amount disbursed for 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. 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;

10. To report to the Governor at the time prescribed in Section 332 of this Code, 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;

11. To authenticate with his official seal all writings and papers issued from his office;

12. To discharge the duties of State Capitol Commissioner, and such other duties as may be imposed upon him by law.

Original basis of article-see Stats. 1850, pp. 51, 63; 1855, pp. 46, 59; 1856, p. 230; 1857, p. 16; 1863, pp. 57, 752; 1870, pp. 333, 738.

Treasurer-constitutional provisions as to, impeachment, election, canvassing returns, same as for Controller, § 433n. Other duties, etc., see Stats. 1872, pp. 118, 717,874, 905, and passim for special Acts. Supervision, counting money, etc., by Board of Examiners, $$ 675-678. When not bound to pay Controller's warrants, 7 Cal. 137. Effect of paying warrants twice, 15 Cal. 236. Held not an executive officer, 16 Cal. 13.

453. He must receive no money into the Treasury unless accompanied by the certificate of the Controller provided for