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charge such demands, and may issue transfer certificates for the amount borrowed, with interest, payable quarterly, and the principal payable at such time or times not exceeding seven years, at which in his opinion, the treasury will be in a condition to pay the same from the revenues of the state applicable to their payment, and so much of such revenues as will be sufficient to pay the amount borrowed, are pledged to that object. He may issue bonds in anticipation of the state tax, authorized to be levied for the current expenses of the gov. ernment, not exceeding fifty per centum of such tax to any one year, payable on or before May fifteenth following the date of issue, and drawing interest at the least rate obtainable by him. The proceeds of such bonds shall be applied in payment of the current expenses of the government and to no other object. When received into the treasury so much as may be necessary of the taxes in anticipation of which any such bonds are issued, shall be applied exclusively to the payment of the principal and interest of such bonds. He shall include in his annual report, a detailed statement of all such loans made and bonds issued during the year, and of his proceedings in relation thereto.

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§ 16. New in place of lost certificates.—The comptroller may issue to the lawful owner of any certificate or bond issued by him in behalf of this state, which he is satisfied, by due proof filed in his office, has been lost or casually destroyed, a new certificate or bond, corresponding in date, number and amount with the certificate or bond so lost or destroyed, and expressing on its face that it is a renewed certificate or bond. No such renewed certificate or bond shall be issued unless sufficient security is given to satisfy the lawful claim of any person to the original certificate or bond, or to any interest therein. The comptroller shall report annually to the legislature the number and amount of all renewed certificates or bonds so issued.

[L. 1857, ch. 721; R. S., Sth ed., p. 616,
without change in substance.]

§ 17. Forms of state accounts.—The comptroller shall prepare a form of accounts to be observed in every state charitable insti. tution, reformatory, house of refuge, industrial school, department, board or commission, which shall be accepted and followed by them respectively, after thirty days' notice thereof. Such forms shall include such a uniform method of bookkeeping, filin: and rendering of accounts as may insure a uniform statement of purchase of like articles, whether by the pound, measure or otherwise, as the interests of the public service may require, and a uniform method of reporting in such institutions and depart: ments, the amount and value of all produce and other articles of maintenance raised upon the lands of the state, and which may enter into the maintenance of such institution or department. All purchases for the use of any department, office or work of the state government shall be for cash. Each voucher, whether for a purchase or for services or other charge shall be filled up at the time it is taken. Where payment is not made directly by the state treasurer, proof in some proper form shall be furnished on oath that the voucher was so filled up at the time it was taken, and that the money stated therein to have been paid was in fact paid in cash or by check or draft on some specified bank.

[L. 1842, ch. 310; R. S., 8th ed., p. 532, as amended by

L. 1855, ch. 535, $ 3;

L. 1888, ch. 270, $ 1; R. S., 8th ed., p. 2151. (Annual supply bill of 1888 and repeated in each subsequent year), consolidated without change of substance, except that the last sentence of § 1 of ch. 310 of L. 1842, relating to payments by the canal auditor, is omitted as obsolete.

That part of this section prescribing the forms of accounts of certain institutions appears in all annual supply bills. Its enactment in this general law will make the repetition of such a provi. sion in future supply bills unnecessary.]

§ 18. Itemized and quarterly accounts of public officers.— The proper officer of each state hospital, asylum, charitable or refor: matory institution, the state commission in lunacy, the state board of charities, the state board of health, the commissioners of fisheries, and all other state commissions, commissioners and boards, shall, quarterly, on January first, April first, July first and October first of each fiscal year, render to the comptroller a detailed and itemized account of all receipts and expenditures of such hospital, asylum, institution, commission, board or commissioners during the three months next preceding. Such accounts shall give in detail the source of all receipts, including the sums received from any county, and be accompanied by original and proper vouchers covering the items of expenditures, unless such vouchers have been previously filed with the comptroller or with the county treasurer or other officer entitled to the same, and have appended or annexed thereto the affidavit of the officer making the same to the effect that the goods and other articles therein specified were purchased and received by him or under his direction or that the indebtedness was incurred under his direction; that the goods were purchased at a fair cash market price and that neither he nor any person in his behalf had any pecuniary or other interest in the articles purchased or in the indebtedness incurred; that he received no pecuniary or other benefit therefrom, nor any promises thereof; that the articles contained in such bill were received by him and that they conformed in all respects to the goods ordered by him or under his direction, both in quality and quantity.

[L. 1888, ch. 270, $ 1; R. S., 8th ed., p. 2150. Annual supply bill of 1888 and repeated in the supply bill of each subsequent year.]

$ 19. Inspection of supplies and entry in books.— The steward, clerk or bookkeeper in every such institution or department shall receive and examine all articles purchased or received for the maintenance thereof, compare them with the bills for the same, ascertain whether they correspond in weight, quality or quantity, and inspect the supplies thus received. Such steward, clerk or bookkeeper shall enter each bill of goods thus received in the books of the institution or department at the time of receipt thereof. He shall make a full memorandum in the book of accounts of such institution of any difference in weight, quality or quantity of any article received from the bill thereof, and no goods or other articles of purchase or farm or garden production of lands of the institution shall be received unless so entered in such book with the proper bill, invoice or statement, according to the form of accounts and record prescribed by the comptroller. In accounts for repairs or new work, the name of each workman, the number of days employed and the rate and amount of wages paid to him shall be given. If contracts are made for repairs or new work, or for supplies, a duplicate thereof, with specifications, shall be filed with the comptroller. The steward of every such institution or other officer performing the duties of a steward under whatever name, shall take, subscribe and file with the comptroller, before entering on his duties, the constitutional oath of office, and may administer oaths and take affidavits concerning the business of such institution.

[L. 1888, ch. 270, § 1; R. S., 8th ed., p. 2151. Annual supply bill of 1888 and repeated in each subsequent year.]

$ 20. Deposit in banks of moneys received by state institutions.- Every state institution receiving moneys, in whole or in part, from the state treasury for maintenance, shall deposit all its funds received from sources other than the state in some bank or banking-house at interest, which shall give a bond with sufficient sureties for the security of such deposit, to be approved by the comptroller. All state institutions or departments, except charitable institutions, reformatories, houses of refuge, and state industrial schools, shall pay into the treasury, quarterly, all receipts and earnings other than receipts from the state treasury.

[L. 1888, ch. 270, § 1; R. S., 8th ed., p. 2150. Annual supply bill of 1888 and repeated in each subsequent year.]

§ 21. Annual inventory and report of institutions.— Every state charitable institution, reformatory, house of refuge and industrial school shall file with the comptroller annually, on or before October twentieth, a certified inventory of all articles of maintenance on hand at the close of the preceding fiscal year, stating the kind and amount of each article. Every state chari. table institution, reformatory, house of refuge, the state agri. cultural experiment station, and the quarantine commissioners shall, in their annual report to the legislature, make an inventory of each article of property, stating its kind and amount, except supplies for maintenance, belonging to the state and in their possession on October first of each year.

SL. 1888, ch. 270, § 1; R. S., 8th ed., p. 2151. Annual supply bill of 1888 and repeated in each subsequent year.]

§ 22. Rendition of accounts. — The comptroller, from time to time, shall require all public officers and other persons receiving moneys or securities, or having the care and management of any property of the state, of which an account is or is required to be kept in his office, to render statements thereof to him ; and all such officers or persons shall render such statements at such time and in such form as he requires, and at all times when required by law. He may require any one presenting to him an account or claim for audit or settlement, to be examined upon oath before him, touching such account or claim, as to any facts relating to its justness or correctness. He may issue a notice to any person receiving moneys of the state for which he does not account or to the legal representatives of such a per

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