son, requiring an account and vouchers for the expenditure of such moneys to be rendered at a time to be fixed not less than sixty nor more than ninety days from the date of this service of the notice. Such notice shall be served by delivering a copy thereof to such person or representative or leaving such copy at his usual place of abode; and if such service is made by the sheriff of the county, where the person served resided, the cer tificate of such sheriff, and if made by any other person, the affidavit of such other person, shall be presumptive evidence of such service. [R. S., pt. I, ch. VIII, tit. 3, §§ 2, 3, 19-22; R. S., 8th ed., p. 505-506, 514, without change in substance.] § 23. Statements of account not rendered. The comptroller shall state an account against every person who receives moneys belonging to the state for which he does not account when required, charging him with the amount received according to the best information which the comptroller may have in regard thereto, with interest at six per centum per annum from the time when the same was due and payable, and shall deliver a certified copy of such account to the attorney-general for prosecu tion, and such certified copy shall be presumptive evidence of the indebtedness of such person to the state for the amount stated therein. The person against whom an action is brought by the attorney-general on any such account, shall be liable for and pay the costs of the action whether final judgment therein shall be against him or in his favor, unless he is sued as the representative of the person originally accountable for such moneys. [R. S., pt. I, ch. VIII, tit. 3, §§ 23, 24, 25; R. S., 8th ed., pp. 514-515, without change in substance.] § 24. Statements of accounts rendered.-The comptroller shall immediately examine the accounts rendered by every public officer or other person receiving moneys belonging to the state, with the vouchers, and audit, adjust and make a statement thereof. If any necessary vouchers are wanting or defective, he shall give notice to such person to furnish proper vouchers within not less than sixty nor more than ninety days, and at the expiration of such time he shall audit, adjust and make a statement of such accounts on the vouchers and proofs before him. He shall transmit a copy of every account as settled to such persons, and if any balance is stated therein to be due the state, and is not paid to the treasurer within ninety days after its transmission to such person, the comptroller shall deliver a certified copy of such account to the attorney-general for prosecution. Such certified copy shall be presumptive evidence of the indebtedness of such person to the state for the balance so certified, and if on the trial of any action brought thereon, the defendant gives any evidence other than such as was produced to the comptroller before the statement of such accounts, and by means thereof, the balance so stated is reduced or no balance is found to be due, the defendant shall be liable for and pay the costs of such action. [R. S., pt. I, ch. VIII, tit. 3, §§ 26-29; R. S., 8th ed., p. 515, without change in substance.] § 25. Statement of joint accounts. The comptroller may, in his discretion, settle separately the accounts of one or more persons receiving moneys of the state for which they are accountable to the state. In such case no person shall plead as a defense to an action brought for a balance certified to be due, from him, the non-joinder of any other person, or give in evidence upon the trial thereof the fact that any other person was concerned with him in the receipt or expenditure of such moneys. [R. S., pt. I, ch. VIII, tit. 3, §§ 30, 31, without change in substance.] § 26. Other remedies preserved. This article does not preclude the state from the enforcement of any other remedy, for the recovery of any debt due or to become due to the state. [R. S., pt. I, ch. VIII, tit. 3, § 32; R. S., 8th ed., p. 515, The comptroller § 27. Foreclosure of mortgage by the state. shall cause all mortgages belonging to the state upon which default is made in the payment of principal or interest, to be foreclosed, whenever, in his judgment, it may be necessary for the protection of the interest of the state. All actions or proceedings for that purpose shall be prosecuted or conducted by the attorneygeneral. [R. S., pt. I, ch. IX, tit. 6, §§ 1-3; R. S., 8th ed., p. 651. The procedure is made to conform with that provided by law in ordinary cases of mortgage foreclosure. Under the present law state mortgages are to be foreclosed by giving notice "in the manner in which mortgages are authorized to sell under a power of sale." The attorney-general is required to give the notice. State mortgages are in the custody of the comptroller and the record in his office shows when they are due and when the right of foreclosure might properly be exercised. It seems, therefore, that he is the proper officer to institute proceedings.] § 28. When comptroller shall bid in premises. If on a sale on any such foreclosure, there is not bid and paid or received the amount unpaid on the mortgage, for principal and interest and the costs and expenses of the foreclosure, the comptroller may cause the sale to be postponed and have the value of the premises appraised by two competent and disinterested persons selected by him. If the premises are appraised at a sum equal to or exceeding the amount unpaid to the state, including the costs of the foreclosure and expenses of the appraisal, the comp troller on the sale thereof, shall bid for the state such amount, if necessary to prevent a sale of the premises at a less sum. If the premises are appraised at a sum less than such amount, the comptroller may bid the amount of the appraisement and no more. If the premises are struck off for a sum less than such amount, no greater sum shall be credited to the mortgagor or any other person, on account of such sale than the sum bid for the premises sold, deducting therefrom all costs and expenses of the sale and appraisal. The appraisers shall receive a reason able compensation for their services, to be allowed by the comptroller and paid out of the treasury. [R. S., pt. I, ch. IX, tit. 6, §§ 4-8; R. S., 8th ed., pp. 651-2, without change in substance, except that the comptroller is given the duties relating to the bidding in of premises sold on foreclosure, now vested in the attorney-general. The attorney-general is properly given the control of the legal proceedings of foreclosure, but the comptroller as the custodian of the state mortgages should be given the control of the sale of the mortgaged premises under foreclosure.] § 29. Conditions of sale.-At a sale under any such foreclosure the comptroller may require the purchaser to pay, at the time of the sale, the costs and expenses thereof, and at least one-fourth of the amount so unpaid; and for securing the remainder of the moneys due the state, on the execution of a deed or of the affidavits of sale to the purchaser, he may accept from the purchaser a bond and mortgage to the state on the premises sold, payable in six equal annual installments, with annual interest at six per centum. If the mortgaged premises sell for a greater sum than the amount so unpaid and the costs and expenses of the sale, the comptroller shall also require the purchaser at the time of sale to make payment of such surplus. The expense, incurred by the attorney-general in any action or proceeding for the foreclosure of any such mortgage, shall be paid to him out of the treasury. [R. S., pt. I, ch. IX, tit. 6, §§ 9-11, 17; R. S., 8th ed., p. 652, without change in substance, except that the duties of the attorney-general in relation to the sale under foreclosure are transferred by this section to the comptroller. Section ten is not incorporated since no state mortgage can now bear a rate of interest exceeding six per centum and is therefore obsolete.] § 30. Sale in parcels.-On any such foreclosure, if any person having title to a part of the mortgaged premises, by conveyance from or through the mortgagor, delivers to the comptroller an affidavit stating that he has such title, and describing with certainty such part, the comptroller on the sale under such foreclosure shall cause to be first sold that part of the mortgaged premises not specified in the affidavit. If the part so sold does not produce enough to satisfy the amount so unpaid and costs and expenses he shall immediately cause such part or parts of the premises as have been conveyed by the mortgagor and described in any such affidavit, to be sold, and if more than one part of such premises have been so conveyed, and an affidavit made as herein required, the comptroller shall cause such parts to be sold in the inverse order of the dates of such conveyances, if it is necessary to sell them, commencing with the part last conveyed by the mortgagor, and such sale shall cease when the proceeds of the sale are sufficient to satisfy the amount so unpaid and such costs and expenses. [L. 1839, ch. 381, § 1; R. S., 8th ed., p. 654, without change in substance, except that the comptroller is substituted for the attorney-general.] § 31. Separate accounts for lands purchased or mortgaged.The comptroller on application to him for that purpose, shall open an account in his office against any person, for a part or subdivision of a lot of land purchased from or mortgaged to the state, for the proportionate part of the moneys on any such part or subdivision, and thereafter give credit on the several parts or subdivisions, as the persons making payments may require. He may credit any prior payment to a part or subdivision if such payment appears by satisfactory proof to have been originally intended to be paid on such part or subdivision or by or for the use of the person claiming the credit, whether so expressed in the receipts or not. No part of any such payments shall be applied to the reduction of the principal unpaid on any such part or subdivision, unless the payments exceed the interest, calculated on the principal due on such part, or subdivision, to the day when such part or subdivision is to be paid off, or a new account opened therefor. If separate receipts be given by the treasurer, for any payments which are claimed |
