to be rendered by all auctioneers, and certify the same under his hand; to copy into a book to be kept by him, the account so examined, and mention the day on which it was presented. promise settle cases. 6. [SEC. 178.] Whenever the Auditor shall be satisfied, either from his own knowledge of fact, or by returns made on execution To make comor writs of fieri facias, that the State can not make the amount due ments in certain on the old bonds or obligations due the State by compulsory process, then he is authorized to enter into such arrangements and make such compromises, either with the principals or their securities, as he may think most advantageous for the State, and to cancel such bonds or obligations upon payment of a portion thereof, and he shall report to the General Assembly the action he has taken and his reasons therefor. the State to be Auditor. 7. [SEC. 179.] All persons having claims against the State shall exhibit the same, with the evidence in support thereof, to the Auditor Claims against of Public Accounts, to be audited, settled and allowed, within two presented to the years after such claim shall have accrued; and no claim or debt shall be allowed against the State but such as shall have been exhibited to the Auditor, except only when it shall be proved that the claimant or creditor has vouchers which he could not produce to the Auditor on account of sickness, unavoidable accident or absence from the State. To employ attor money due the 8. [SEC. 180.] The Auditor of Public Accounts is authorized to employ attorneys to recover money due the State from any cause neys to recover whatever, whenever, in his discretion, he may deem it proper and State. expedient to do so. nesses on oath. 9. [SEC. 181.] Whenever the Auditor may think it necessary for the proper settlement of any account, he may examine the parties To examine witand others on oath or affirmation, touching any fact material to be known in the settlement of such account, and for that purpose may issue subpenas or commissions, or compel witnesses to attend before him, and give evidence in such manner and by such means as are allowed by courts of law. counts, etc., and 10. [SEC. 182.] He shall preserve in his office all accounts, To preserve acvouchers and documents settled by him, and shall give to any person furnish copies interested therein, who may require the same, copies thereof, duly authenticated by his official seal. 11. [SEC. 183.] In all cases of accounts, audited and allowed when required. against the State, and in all cases of grants, salaries and expenses Form of warrant allowed by law, the Auditor shall draw a warrant upon the Treasurer for the amount due, in the following form, viz: or be drawn with appropriation. the Treasurer of the State of Louisiana pay to the said order, the sum of dollars and appropriated for that purpose. cents, out of the funds Auditor. 12. [SEC. 184.] No warrants shall be drawn by the Auditor, nor No warrant to paid by the Treasurer, unless the money to pay the same has been out a previous previously appropriated by law; nor shall the whole amount drawn for or paid under any one head ever exceed the amount appropriated by law for that purpose. 13. [SEC. 185.] The Auditor shall number progressively all Warrants to be warrants drawn by him during each year, commencing on the first regularly num bered and en- of December and ending on the thirtieth of November, on the treas tered in a book. page 126, section 86. See act of 1870, ury for the payment of the money, and enter them in a book to be kept for that purpose, in such manner as to show the number, date and amount of each warrant, the name of the person in whose favor and for what purpose drawn. General Assem 14. [SEC. 186.] It shall be his duty, at the request of any person To refer to the interested, who may be dissatisfied with his decision on any claim, bly matters de account or credit exhibited to him to be audited, adjusted and when required. settled, to refer the same, with his reasons, to the General Assembly, cided by him, without appro meet them to be without delay. 15. [SEC. 187.] In all cases where the law recognizes a claim Valid claims for money against the State, and no appropriation shall have been priations to made to pay the same, the Auditor shall audit and settle it, and give reported to the the claimant a certificate of the amount thereof, under his official seal, if demanded, and shall report the same to the General Assembly with as little delay as possible. General Assem bly. 16. [SEC. 188.] Whenever any person indebted to the State, on To grant certi- any account whatever, shall present to the Auditor the Treasurer's ficates of payment. receipt for the full payment of the amount due, it shall be the duty of the Auditor to furnish said person with a certificate under his hand and official seal of his having made full payment of all demands against him in favor of the State. To report to the Senate and House an annual list of defaulters 17. [SEC. 189.] It shall be the duty of the Auditor, the first day of the session of each Legislature, to enclose to the President of the Senate and Speaker of the House, a list of all persons who are defaulters to the State on account of any public moneys; and if, in such list, the name of any member of the General Assembly should appear, the House to which he may have been returned shall take such action as may be deemed necessary. 18. [SEC. 190.] The Auditor shall reside at the seat of the Gov- To reside at the ernment and shall keep his office in the State House. seat of Government. 19. [SEC. 191.] He shall keep a seal of office, to be furnished at the expense of the State, which shall be used to authenticate all Seal of office. writings, papers, documents, etc., certified from his office. 20. [SEC. 192.] He shall also keep a letter book, in which shall be copied all official letters which may be written by him. Letter book. Authority to ad 21. [SEC. 193.] He shall have authority and power to administer oaths required and allowed by law in all matters touching the duties minister oaths. of his office. To have access "Treasurer and 22. [SEC. 194.] He shall have full access to the books of the Treasurer and to all offices of the State for the inspection of all books, to the books of accounts and papers which may concern the duties of his office. cther officers. To submit his books, accounts, etc., to a joint 23. [SEC. 195.] It shall be the duty of the Auditor to submit all of his books, accounts, vouchers and other official documents in his office to a joint committee of the General Assembly, to be appointed committee of immediately after the commencement of each regular session, for sembly. examination and settlement. the General As prisonment for 24. [SEC. 196.] Should the Auditor knowingly issue any warrant upon the Treasurer not authorized by law, or should he willfully neglect Fine and imor refuse to perform any duty enjoined by law, or be guilty of any misdemeanor. oppression or extortion, or receive any fee or reward for the performance of any duty not allowed by law, or should he, by color of his office, knowingly do any act not authorized, or in any other manner than is required by law, or illegally use or misapply any money belonging to the State, he shall be deemed guilty of misdemeanor in office, and upon conviction be fined not more than one thousand dollars, and imprisoned not more than five years, and be dismissed from office. rarily filled. 25. [SEC. 197.] In case of death, sickness, absence from the State, removal from office, resignation or impeachment, the Governor Vacancy temposhall appoint an Auditor of Public accounts for the time being, until a successor can be elected according to law, or until such absence or disability shall cease. tempore to give 26. [SEC. 198.] The person appointed under the provisions of the preceding section shall give the same bond and security, and receive Auditor pro the same compensation allowed by the law to the officer whose duty bond, etc. he is appointed to perform, in proportion to the time he shall hold the office; and in all cases the sum allowed him shall be deducted from the salary of the officer whose office he may have been appointed to fill temporarily. 27. ditor pro tem [SEC. 199.] Immediately after the election and qualification Accounts of Auof the Auditor, or the resumption of his duties, if in the meantime pore to be settled. 1857-186. Manner of investing the funds of minors Formalities required when the nor invested in State bonds. an Auditor pro tempore shall have been appointed, the General Assembly if in session, if not, the Governor, shall cause a settlement of accounts of the Auditor pro tempore remaining unsettled, and cause a certificate of such settlement to be made out and delivered to the person entitled thereto, showing the balance of money, securities and effects for which he is accountable, and what has been delivered to his successor. 28. [SEC. 200.] The investment of the funds of the minor must be made by public act and secured by mortgage, unless such investment be made in the bonds of the State of Louisiana, or in bonds for the payment whereof the faith of the State of Louisiania stands pledged; provided, that such investment in bonds shall not be changed or the bonds alienated, except by a decree of the same court. 29. [SEC. 201.] In case of such investment in bonds it shall be the duty of the tutor to furnish the Auditor of Public Accounts with funds of the mi- a copy of the judgment of the court authorizing such investment, to cause the said bonds to be registered in the office of said Auditor, who shall write in large and legible characters, on the face of said bonds, that they are the property of such a minor or minors, mentioning his, her or their names, and that they were purchased by virtue of a decree of the court aforesaid, and they are not transferable, unless by virtue of a decree authorizing the same, and shall sign the the same, and such bonds shall thereby lose their negotiable character, and no person obtaining possession, other than the minor or minors to whom they belong, shall have any rights therein or thereto. 30. [SEC. 202.] The Auditor of Public Accounts shall keep a Duty of the Au. distinct book wherein to register such bonds, and shall be authorized fee for perform to demand and receive three dollars for every bond so registered and signed by him. ditor, and his ing the same. 1855-332. to report de faulters to the Governor annually. 31. [SEC. 204.] It shall be the duty of the Auditor of Public Accounts, the President of the Police Juries, and the Mayors of the Certain officers several municipal corporations of this State, to report annually to the Governor, on or before the tenth day of November of each year, all persons who may be defaulters to the State, parish or municipal corporations, with the amount of said defalcation, and any of said officers who shall fail or neglect to perform this duty shall forfeit Penalty for neglecting to make the sum of five hundred dollars, to be sued for and recovered in the name of the State of Louisiana by the District Attorney. said report. 1859-20. Of defaulters. be made by the 32. [SEC. 205.] It shall be the duty of the Auditor of Public Accounts, on the fifteenth day of December, annually, to publish in the official gazette of the State, for thirty days, the names of all persons who have become defaulters to the State during the year, may to issue until with the amount of said defalcation; and no person who shall be No commission published as such shall be entitled to receive his commission, until discharge be he has exhibited the proper discharge from the Auditor. exhibited. rauts and cou celed and registered. 33. [SEC. 206.] It shall be the duty of the Auditor of Public Accounts, whenever he shall grant a warrant or certificate of indebt- 1869–36. edness, in settlement of any interest warrant or coupon due by the Interest warState, to cause said interest warrant or coupon to be canceled or de- Pons to be canfaced, by being punched twice in the center, and pasted in register, to be called Register of Canceled or Defaced Coupons, which interest warrant or coupon, when so canceled or defaced and pasted in said register, shall be kept as vouchers in his office. a stroyed. 34. [SEC. 207.] It shall be the duty of the Auditor to destroy all coupons which have never been issued of bonds that have at any Unissued coutime been issued, said destruction to take place in presence of the pony to be deCommittee of Ways and Means, of the House and of the Committee of Finance of the Senate, or of a sub-committee of said committees, after a careful examination by them of said coupons. It shall also be the duty of the Auditor to keep during the recess of the Legislature, all coupons of bonds hereafter issued, whenever said coupons are not to be issued with said bonds, and to have the same destroyed in accordance with the first section of this act. session. bonds, how pro 35. [SEC. 9.] In order to provide for the payment of the annual interest on all State bonds issued, or which may hereafter be issued, 1870-126, extra it shall be the duty of the Auditor of Public Accounts, at the end of Interest on State each and every year, or as soon thereafter as he shall have received vided for. the assesment rolls from the several parishes and the city of New Orleans, to determine by accurate calculation what rate of taxation on the total assessed value of all the movable and immovable property in this State will be sufficient to pay the interest becoming due annually on all the bonds issued by the State, or those that may be issued hereafter; and said tax, as ascertained and fixed, is hereby annually levied upon the movable and immovable property that may be assessed in this State; and it shall be the duty of the Audi tor of Public Accounts to notify the State Tax Collectors of the tax so ascertained and fixed, and direct them to collect and account for the same, in accordance with existing laws, or those that may hereafter be enacted. The tax so levied shall be known as the Interest Tax, and when paid into the State treasury shall be credited on the books of the Treasury Department to a fund, to be called the Interest Tax Fund, and shall be held sacred for the purposes above contemplated. It shall be the duty of the Auditor of Public Accounts and State Treasurer, so soon as this act goes into opera |