ficial forms of all papers relative to the collection of the public revenue, and shall determine on the proper means to be adopted for the safe keeping thereof, and the manner and form of keeping the accounts of persons employed therein: he shall prepare and report at every session of the legislature, estimates of the public revenue and public expenditure; and shall, at the same time, render fair and accurate copies of all the treasurers monthly reports, and a true and accurate account of the actual state of each department of the treasury: and the books of the treasurers of this state shall, at all seasonable times, be open to the inspection and examination of the said comptroller; as shall also the books and accounts of all other person or persons concerned in the collection or safe keeping of any of the public monies or funds of this state.

lance tak

And be it further enacted by the authority aforesaid, That the right of imparlance in suits which The right have been brought in behalf of the state, or which of impar shall or may be hereafter brought or prosecuted en away. by the comptroller, by virtue of his office, against all or any person or persons, who have neglected to account for public monies received by them, or which may hereafter be received by them, shall be, and the same is hereby taken away; any law or usage or custom to the contrary notwithstanding.

ap

And be it enacted by the authority aforesaid, That the said comptroller shall have, and he is Comptrolhereby vested with full power and authority, dur- ler may suspend ing the recess of the legislature, to suspend from any taxoffice all and every tax-collector who has been collector. pointed since December, one thousand seven hundred and ninety-one, or who shall hereafter be appointed by the legislature of this state, who shall wilfully neglect or refuse to perform the duties of his said office. Provided alivays, That such suspension shall be previously approved of by his excellency the governor for the time being, who shall be, and he is hereby authorized to substitute and

ers to re

port their cash trans

actions to

the Comptroller.

appoint a fit and proper person or persons, to €X~ ecute the duties of the person or persons so sus, pended during the recess of the legislature.

And be it further enacted by the authority afore Treasur- said, That from and after the passing of this act, it shall be the duty of the treasurers, and each of them is, and they are hereby required, at the end of every month, to report to the comptroller an accurate statement of the cash transactions of the treasury of every description. And it shall be the duty of the said comptroller, twice in every year, and at such other times as he shall deem necessary, to examine the cash in the treasury at Charleston and Columbia. He shall personally superintend, except in the event of his being sick, and thereby rendered unable to attend, the transfer of money and papers from the office of the treasurers to their successors, and report to the legislature thercon at their next session.

Comptrol

warrants.

And be it further enacted by the authority aforesaid, That it shall be the duty of the comptroller ler to draw to draw either general or special warrants upon the treasury, when he shall be thereto required, for all monies of whatever amount, which by law are directed to be paid out of the treasury of this state; and that no sum shall be drawn out of the treasury, but by such general or special warrants; which warrants shall express on what particular account such money is due by the state; and the treasurers, after making a proper entry of each warrant, shall keep the same regularly filed in their respective offices; and it shall be the duty of the said comptroller to take a receipt and copy for every warrant so issued by him, and to keep the same regularly filed or entered in his office.

And be it further enacted by the authority aforeTreasurer said, That the treasurers, on receiving any monies to give two from a tax-collector, or any other person or assesreceipts to tax-collec- Sor of this state, shall give him therefor two retors. ceipts, one of which it shall be the duty of the tax

collector, or such other person, forthwith to trans. mit, in the safest and most expeditious manner, or by the post, to the comptroller; and in case any tax-collector, or any other public officer, shall refuse or neglect to do the same, he shall forfit and pay a sum not exceeding one hundred dollars, nor less than ten dollars, to be recovered by due course of law.

And be it further enacted by the authority aforesaid, That the said comptroller shall perform the Comptrolduties of the commissioner of public accounts as ler to do heretofore performed by the treasurer at Charles- the duty of ton, besides the duties aforesaid prescribed, and oner of acshall reside, during the sitting of the legislature, at counts. Columbia.

commissi

duties the

And be it further enacted by the authority aforesaid, That the said comptroller shall be elected by Shall comboth branches of the legislature of this state, shall mence his be commissioned by the governor for the time be- first day of ing, shall commence the duties of his office from March. the first day of March then next ensuing his clection, and shall continue in office for two years from that time, and receive for his services an annual salary of two thousand five hundred dollars.

state to be

And be it further enacted by the authority aforesaid, That all accounts against the state shall be Accounts transmitted to one of the treasurers, who shall send against the them to the comptroller on or before the first day rendered of October in every year: and it shall be the duty in by the of the comptroller to examine the said accounts, October. first day of and transmit them to the legislature, with his report, as soon as may be after the commencement of their session.

And be it further enacted by the authority afore- He shalldo said, That the said comptroller shall not only per- the duties form all the duties prescribed by this act, but all prescribed other duties to be enjoined by any future act of the futureacts. legislature of this state.

And be it further enacted by the authority aforesaid, That the comptroller shall, before he enters

by this and

Comptrol- upon the duties of his office, give bond for the ler to give faithful discharge of the duties thereof, with one bond. or more securities, to be approved of by the gover

nor for the time being, in the sum of thirty thousand dollars.

And be it further enacted by the authority aforeNo former said, That no former treasurer, whose accounts treasurer have not been settied under the inspection of the eligible as Comptrol- comptroller, shall be eligible to the office of comptroller.

ler.

And be it further enacted by the authority aforeComptrol- said, That it shall be the duty of the said compler to exa- troiler to examine and compare, the returns from returns. the different parishes, counties and districts; and

mine tax

lectors to

wherever he shall have reason, from such examination, to believe that the lands in any parishes, counties or districts, as aforesaid, are not fully and fairly returned, he shall immediately give notice thereof to the tax-collector of such parish, county or district, and direct an immediate enquiry to be made therein; and in case it shall appear to him that the said taxcollector hath been knowingly and wilfully concerned in the making a false return or returns, then the said comptroller shall proceed against such tax-collector in the manner the treasurers are directed to proceed against tax-collectors, in case of their not returning to them just and true accounts of all monies received by them, as directed by the first clause of the "act declaring the powers and duties of the enquirers, assessors and collectors of taxes, and other persons concerned therein," passed the twenty-seventh of February, in the year of our Lord, one thousand seven hundred and eightyeight.

And be it further enacted by the authority aforeTax-col- said, That the tax-collectors shall take the sheriff's take her receipt for such executions for taxes, as they may iffs receipt have lodged with him; which receipt they shall for tax ex- produce in settlement with the treasurer: and it shall be the duty of the treasurer to transmit, with

ecutions.

but delay, to the comptroller, certified copies of all such receipts, to the end, that he may be enabled to inspect the conduct of the sheriff thereon.

port to the

ler the a

And be it further enacted by the authority aforesaid, That it shall be the duty of the treasurer, in Treasur the monthly reports which he is required to make ers to reto the comptroller, to state the amount of every Comptrol sum of money which he may receive or pay away in behalf of the state: particularizing the person cash reand his office, of whom he receives and to whom ceived and he pays, as also on what account he has received, paid away, and for what purpose he has paid such sums.

mount of

with state

And be it further enacted by the authority aforesaid, That the treasurer shall, at all times when and to furthereto required by the comptroller, produce to him nish him satisfactory statements of the cash in hand, and ments of furnish him promptly with official information, du- cash in ly certified, relative to any matter connected with the revenue and finances of this state within their respective divisions or departments.

hand.

And be it further enacted by the authority afore- Salaries said, That the salaries of all the public officers on to be paid the civil list shall be paid quarterly and not earlier. quarterly. And be it further enacted by the authority aforesaid, That the treasurers shall, severally, open an Treasuraccount in their books for every appropriation of ers to open money made by the legislature, so that all pay- for monies ments made by them under and in conformity to appropri such appropriations, may appear clearly specified and defined in their books.

accounts

ated,

collectors.

And be it further enacted by the authority aforesaid, That it shall be the duty of the treasurers to and to rereport to the legislature at their annual session, port to the legislature every instance of default in the tax-collectors of all defaulttheir respective divisions, and to state particularly ing taxthe means which they may have made use of against such defaulters, so that the legislature may be fully informed of any omission of duty, wheresoever and by whomsoever, in the punctual and due collection of taxes; and it shall be the indispensible