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fer tax laws of this or other states or relative to the administration, enforeement or evasion of such laws. Said department shall co-operate with, advise and assist inheritance tax appraisers, county treasurers, distriet attorneys and other officers and persons in the administration and poforcement of the inheritance or transfer tax laws of this state, and shall prepare, publish and distribute such blank forms for use of inheritance tax appraisers or other use as the controller may direct. In conDeetion with said inheritance tax department, the controller may appoint, in addition to other employees provided for by statute, an inheritance tax attorney, whose office shall be in the city of Sacramento, five assistant inheritance tax attorneys, two of whom shall have their offices in the city of Los Angeles, two of whom shall have their offices in the eity and county of San Francisco, and one of whom shall have his office in the city of Sacramento. Said attorneys shall be civil executive cfficers and shall be admitted and licensed to practice before the supreme court of this state. The inheritance tax attorney shall, under the authority and direction of the controller, have general supervision of said department. He shall have particular charge of the legal work conBeeted with said department and shall perform such other duties as the fontroller may direct. Said assistant inheritance tax attorneys shall perform such legal and other services relative to the administration and enforcement of said inheritance or transfer tax laws in the respective counties in which their offices may be situated or in any neighboring county, as the controller may direct. The salary of said inheritance tax attorney shall be three thousand dollars per annum. The salary of one assistant inheritance tax attorney whose office shall be in the city of Los Angeles shall be three thousand dollars per annum. The salary of the second assistant inheritance tax attorney whose office shall be in the city of Los Angeles shall be two thousand four hundred dollars per

The salary of one assistant inheritance tax attorney whose office shall be in the city and county of San Francisco shall be three thousand dollars per annun. The salary of the second assistant inherit. ance tax attorney, whose office shall be in the city and county of San Francisco shall be two thousand four hundred dollars per annum. The salary of said assistant inheritance tax attorney whose office shall be in the city of Sacramento shall be two thousand seven hundred dollars per

Said attorneys shall also receive their necessary traveling and incidental expenses. Said expenses and any other and further and additional expenses for attorneys, clerks, experts, agencies or persons or for any other purpose which said controller may find necessary or proper in the conduct of said inheritance tax department shall be paid out of such moneys as may be appropriated from time to time to the controller for use of said inheritance tax department. (Amendment approved 1915; Stats. 1915, p. 430.]

Legislation § 445. 1. Added by Stats. 1913, p. 1065. 2. Amended by Stats. 1915, p. 430.

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ARTICLE VII.

Treasurer. $ 452. Duties of treasurer. $ 453. Limitations upon receipt and payment of money. $ 453a. Funds in state treasury. $ 154. General fund. § 455. Salary of state treasurer. § 4.56. State treasurer's deputy and assistants. § 457. Watchman at state treasury. $ 1.39. Watchman, powers and duties. $ 459. Official bond of treasurer. § 4.59a. Bonds of deputy state treasurer, cashier and bond officer. $ 160. Porter for state treasury. $ 161. Payment of salaries when general fund is exhausted. $ 161.

State treasurer to transfer school fund. Code Commissioners' note to Article VII. “Article [VII] is based upon the following statutes: Stats. 1863, p. 752; Stats. 1863, p. 57; Stats. 1869-70, p. 333; Stats. 1869–70, p. 738; Stats. 1850, p. 63; Stats. 1855, p. 46; Stats. 1856, p. 230; Stats. 1855, p. 59; Stats. 1857, p. 16; Stats. 1850, p. 51." § 152. Duties of treasurer. It is the duty of the treasurer:

1. To receive and keep in the vaults of the state treasury or in banks all moneys belonging to the state, not required to be received and kept by somo 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 1 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. To attach to or indorse upon warrants drawn by the controller an order directing the payment of warrants by some bank or banks in which moneys of the state are on deposit whenever, in his judgment, it is desirable to so withdraw moneys of the state from deposit. Upon presentation for payment, the person to whom it is paid shall receipt therefor in the manner customary in the payment of bank checks, and the treasurer shall preserve such warrants and orders aiter they are returned to him in the ordinary course of business;

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 or before the tenth day of each month, the amount disbursed during the preceding month for redemption of bonds and in payment of warrants during the month; which report must show the 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;

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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. [Amendment approred 1911; Stats. 1911, p. 355.]

Supervision, counting money, etc., by board of control: Post, $ 675.

Acts authorizing transfer of funds: See post, Appendix, tit. "Treasurers."

Subd. 3. Duty to give receipts: See post, $ 4103.

Subd. 12. Treasurer a member of state capitol commissioners: See ante, $ 366.

Legislation & 452. 1. Enacted March 12, 1872. See ante, tit. “Code commissioners' note to Article VII.” 2. Amended by Stats. 1911, p. 355.

$ 453. Limitations upon receipt and payment of money. He must receive no money into the treasury unless accompanied by the certificate of the controller provided for in sections four hundred and thirty-three and four hundred and thirty-four of this code, and must pay none out upon warrants issued for indebtedness aceruing prior to January first, eighteen hundred and fifty-seven.

Refunding money paid into state treasury, special legislation for, prohibited: Const., art. IV, $ 25, subd. 15.

Legislation $ 453. Enacted March 12, 1872. See ante, tit. “Code commissioners' note to Article VII.”

§ 453a. Funds in state treasury. Whenever any person donates to the state any money, the state treasurer is hereby authorized, upon the receipt of a certificate from the controller, to receive the same; and in ease the donor, at the time of making the donation, designates, in a written request filed with the controller, the fund or appropriation he desires to benefit thereby, such donation must be credited accordingly, but if no such designation is made, then it must be paid into the state sehool fund. In the event that money which has been drawn from the state treasury in pursuance of a valid act of appropriation is subsequently returned, in whole or part, the controller is authorized to credit it back to the special or general appropriation from which it was drawn, or if drawn from a general appropriation made for a preceding biennial period, then to the general appropriation for the current biennial period which most nearly corresponds to that appropriation from which it was drawn. Money once drawn from the treasury on pay-roll claims, and subsequently returned, either because the creditor cannot be found, or for any other legal reason, may be again drawn to meet the same claim or elaims; provided, it is established by competent testimony that the former impediment to the settlement of the claim or claims has been removed. Trust funds which have come into the possession of any department of the state government may be paid into the treasury subject to the right of recovery to fulfill the purposes of the trust, and to that end this provision shall be construed to constitute a valid act of appropriation. When paid in such trust funds shall be credited to the

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contingent fund of the institution or department, if there be one, and if there be none, then such moneys shall be certified into the general fund, but shall be credited to department or institution from which received, and in any event such moneys shall be held subject to the right of the department or institution to recover the same, on claims properly presented, for the purpose of fulfilling the trust. [Amendment approved 1913; Stats. 1913, p. 679.]

Legislation § 453a. 1. Added by Stats. 1907, p. 583; the code commissioner saying, “A codification of the act of April 3, 1880 (Stats. 1880, p. 20).” 2. Amended by Stats. 1913, p. 679.

§ 454. General fund. The general fund consists of moneys received into the treasury and not specially appropriated to any other fund.

Legislation § 454. Enacted March 12, 1872. See ante, tit. "Code commissioners' note to Article VII."

§ 455. Salary of state treasurer. The annual salary of the state treasurer, to include all services rendered ex officio as member of any board or commission as now required, or which may be hereafter by law devolved upon him, is five thousand dollars. (Amendment approved 1909; Stats. 1909, p. 782.]

Salary of treasurer: See Const., 1879, art. V, $ 19.

Legislation & 455. 1. Enacted March 12, 1872. See ante, tit. “Code commissioners' note to Article VII.” 2. Amended by Code Amdts. 1877–78, p. 4. 3. By Code Amdts. 1880, p. 87. 4. By Stats. 1909, p. 782.

§ 456. State treasurer's deputy and assistants. The state treasurer may appoint one deputy state treasurer, one cashier, one bond officer, two book-keepers and one stenographer, all of whom shall be civil executive officers. The annual salary of the deputy state treasurer is three thousand two hundred dollars; of the cashier, two thousand five hundred dollars; of the bond officer, two thousand five hundred dollars; of the book-keepers, two thousand two hundred dollars each, and of the stenog. rapher, one thousand two hundred dollars. All such salaries shall be paid in the same manner and at the same time as the salaries of other state officers. [Amendment approved 1911; Stats. 1911; p. 483.]

Legislation § 456. 1. Enacted March 12, 1872. See ante, tit. "Code commissioners' note to Article VII.” 2. Amended by Code Amdts. 1877–78, p. 4. 3. By Code Amdts. 1880, p. 87. 4. By Stats. 1889, p. 5. By Stats. 1905, p. 781. 6. By Stats. 1907, p. 759. 7. By Stats. 1909, p. 687. 8. By Stats. 1911, p. 483.

§ 457. Watchmen at state treasury. The treasurer may employ four watchmen at an annual salary each of thirteen hundred and twenty dol. lars. [Amendment approved 1909; Stats. 1909, p. 754.]

Legislation § 457. 1. Enacted March 12, 1872. See ante, tit. "Code commissioners' note to Article VII.” 2. Amended by Stats, 1903, p. 410. 3. By Stats. 1909, p. 754.

§ 458. Watchmen, powers and duties. The watchmen must be alternately on duty at all hours of the day and night, and have the same power to make arrests as is by the Penal Code conferred upon peaceufficers.

Arrests by peace-officer: Pen. Code, $ 836.
Arrests, generally: Pen. Code, $8 834-851.

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Legislation $ 458. Enacted March 12, 1872. See ante, tit. “Code commissioners' note tó Article VII.”

$ 459, Official bond of treasurer. The treasurer must execute an offieial bond in the sum of one hundred thousand dollars.

Official bonds: Post, 88 947 et seq.

Legislation § 459. Enacted March 12, 1872. See ante, tit. "Code commissioners' note to Article VII."

$ 459. Bonds of deputy state treasurer, cashier and bond officer. The deputy state treasurer shall execute an official bond to the state of California in the sum of fifty thousand dollars; the cashier in the state treasurer's office shall execute an official bond to the state of California in the sum of ten thousand dollars; and the bond officer in the state treasurer's office shall execute an official bond to the state of California in the sum of five thousand dollars. The premium on each of said bonds shall be paid by the state in the manner now provided by law, or as may be hereafter provided.

Legislation § 459a. Added by Stats. 1913, p. 227. $ 460. Porter for state treasury. The treasurer may employ a porter at an annual salary of seven hundred and twenty dollars.

Legislation & 460. Added by Stats. 1903, p. 398. $ 461. Payment of salaries when general fund is exhausted. When the general fund is exhausted, the state treasurer may advance out of aby public fund in his charge, moneys on the controller's warrants, drawn for the salaries of public officers, entitled to monthly payments from the state, keeping such warrants as his vouchers until there is money in the general fund to cancel them, and to place them to his eredit; but he must not take any money out of any fund against which there is any warrant then due, or which may become due, nor in any way keep elaimants from their just demands.

Legislation § 461. Added by Stats. 1907, p. 582; the code commissioner saving, “A codification of the act of March 25, 1874 (Stats. 1873– 14, p. 593).” $ 461. State treasurer to transfer school fund. The state treasurer shall transfer from the general fund to the state school fund such sums as shall be certified to him by the state controller under the provisions of section 413 of the Political Code.

Legislation § 461. Added by Stats. 1911, p. 1245.

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ARTICLE VIII.

Attorney-General. $ 479. General duties. $ 471. Salary. $ 12. Appointees of attorney-general. To have charge of state's legal

matters. $ 473, Official bond. $ 474. Escheated property. $175. ('lerks, etc., of attorney general.

Code commissioners' note to Article VIII. “This article is founded upon the following statutes: Stats. 1850, p. 155; Stats. 1858, p. 159; Stats. 1863-64, p. 360; Stats. 1869-70, p. 333."

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