curate check and balance on the accounts between the state and the several counties, it shall be the duty of the county clerk of each county to make and file with the State Auditor on or before the third Monday following the close of the semi-annual periods ending June 30th, and December 31st, of each year, a certified report and statement in writing showing by years and by classes the amount of all taxes due the state, or its fund or funds under its management at close of such periods, together with the dates and amounts of all payments into the State Treasury during, such periods, which said statement when so filed with the State Auditor shall become a permanent and official record of his office. It shall be the duty of the State Auditor, and he is hereby given full power and authority to reconcile and adjust all tax accounts with the several counties and to require a proper accounting for all revenue laid and levied, or required to be laid and levied, against all properties and subjects selected for taxation by the state in the respective counties, together with the amount thereof collected for or on behalf of the state by any county or any officer thereof.

Redeemed Bonds, Warrants, etc.-Records-Duties of Auditor and Treasurer.

Section 3. All warrants, bonds and interest coupons redeemed by the State Treasurer and a duplicate of each and every receipt issued by him for moneys received into the State Treasury during each calendar month shall be delivered to and receipted for by the State Auditor not later than five (5) days following the close of such month, together with a report and statement in writing showing by classes all receipts and by funds all disbursements for such calendar month; provided, that all redeemed and cancelled bonds and coupons in the hands of the State Treasurer on the date of this act becomes effective shall be immediately delivered to and receipted for by the State Auditor. Within five days after the receipt of said report, duplicate receipts and redeemed vouchers as aforesaid, it shall be the duty of the State Auditor to audit the same and to appor

tion and distribute the collections of such month to the respective funds and accounts to which the same shall have accrued or may belong, and to issue and publish the official call for payment for any warrants that may be outstanding and registered as "Not paid for want of funds." Notice of such call shall be published in some newspaper of general circulation published at the state capital, and interest on all warrants so called for payment shall cease on and after ten days from the date of the first publication of such notice. The apportionment and call, when so made, together with a statement showing the several amounts, by funds and accounts, with which the Auditor has charged and credited the State Treasurer, shall be forthwith certified by the Auditor to the State Treasurer, who shall credit the respective funds and accounts with the amounts so apportioned, and it shall be the duty of the said treasurer to redeem and pay upon presentation the warrants so called for payment to extent of the moneys in his hands provided for such purpose. Whenever there shall be in the State Treasury to the credit of any fund or account any surplus cash balance and the purpose of which such fund or account was created has been fully observed, it shall be lawful for the State Auditor, and it is hereby made his duty to transfer such surplus balance to the fund or account next in order of the same class and kind against which there may be an obligation.

Contracts on Behalf of State-Records by State Auditor.

Section 4. The State Auditor shall also keep in his office accounts showing the amount of each and every written contract entered into on behalf of the state by the officials thereof for the payment of any moneys or funds appropriated by the Legislature out of the treasury of the state or its funds, or funds under its management together with the amount of all payments made thereon or pursuant thereto. No warrants shall be issued by the Auditor pursuant to the terms or obligation of any contract until the original contract or a duly certified copy thereof shall be filed with the State Auditor and all contracts of copies thereof so filed

shall be and remain permanent records in the office of the State Auditor.

Reports to Governor-Requirements.

Section 5. The State Auditor shall within thirty (30) days following the close of each of the semi-annual periods ending June 30th, and December 31st of each year, make and file with the Governor a report in writing showing in summarized form the fiscal transactions of the state to the close of such periods, together with a complete statement of the property, assets and liabilities of the state, which said statement shall show by classes the value of all property, both real and personal, belonging to the state, its departments and institutions. The Governor may in his discretion cause such report to be printed so as to provide and furnish a copy thereof to each member of the Legislature and to all state officials, state departments and state institutions.

Failure to Comply-False Statements.

Section 6. Any state or county officer, or any employee of either thereof, who shall fail or refuse to comply with the provisions of this act, or who violates any of its provisions or who shall knowingly make, file, or submit any false exhibit, false statement or false report shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine or not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) and shall forfeit and be removed from office.

Repeal of Conflicting Acts.

Section 7. All acts and parts of acts in conflict herewith are hereby repealed to the extent of such conflict.

Section 8. This act shall take effect and be in force on and after July 1st, 1915.

Approved March 15, 1915.

CHAPTER 160.

APPROPRIATION-GAME WARDEN.

AN ACT making an appropriation for the salaries, expenses and maintenance of the State Game and Fish Warden's department, and for the purpose of purchasing or propagating and distributing game and fish.

Be It Enacted By the People of the State of Oklahoma:

Appropriation-Maintenance and Propagation.

Section 1. There is hereby appropriated out of any money in the hands of the State Treasurer to the credit of the game protection fund, not otherwise appropriated, the following sums, or so much thereof as may be necessary to pay the salaries, expenses and maintenance of the State Game and Fish Warden's department, and for the purpose of purchasing or propagating and distributing game and fish, for the fiscal years ending June 30, 1916, and June 30, 1917.

For salaries, expenses and maintenance of department including salaries, traveling expenses, printing, printing of hunting licenses, blanks, stationery, stamps, telephone, telegraph, express, drayage, office supplies, extra help, extra services, and expenses incurred in enforcing the fish and game laws, and other incidental expenses -$20,000 For purchasing or propagating and distributing game fish----------- 15,000 15.000

$20,000

Provided, that all vouchers against the funds herein appropriated shall, before being allowed by the Auditor, be approved by the Governor.

Approved March 16, 1915.

CHAPTER 161.

CORPORATION COMMISSION-FEES.

AN ACT providing for fees to be charged by state officers, and declaring an emer

gency.

Be It Enacted By the People of the State of Oklahoma:

Fees for Transcripts.

Section 1. That for all transcripts or records furnished or made by the Corporation Commission or its Secretary, at the instance of any person, firm, company, or corporation, the same fees shall be charged as are required by law to be charged by the Clerk of the Supreme Court for making transcripts or records; Provided, that the Corporation Commission, by order, may, on a showing, direct that such transcripts or records be furnished without charge, and said fees, shall be converted into the State Treasury, as provided by law.

Fees for Rebates.

Section 2. That for all rebates or refunds made through the intervention or agency of the Corporation Commission, a fee of ten per cent on such rebates or refund shall be charged and deducted from such amount rebated or refunded through such intervention or agency of the Corporation Commission, and same shall be converted into the State Treasury as provided by law.

Emergency.

Section 3. For the preservation of the public peace, health and safety, an emergency is hereby declared to exist, by reason whereof this act, shall take effect and be in force from and after its passage and approval.

Approved March 15, 1915.