Muscatine weekly journal. [volume] (Muscatine, Iowa) 185?-1890, 1858-05-29

Ou tAc IIl0l.
5 70. County treasurers shall be IL
able to like fine for loaning out or in
any manner using for private purposes
State funds in their hands, and the
State treasurer shall be liable to q fine
Of not more than ten thousand dollars
for like misdemaenor, to be prosecu-
ted by the Attorney General in the name
Of the State, for the benefit of common
schools.
5 II. On the fifteenth day of
January and September Of each year,
the county judge shall make full and
complete settlement with the county
treasurer, as now required by the Code,
and he shall make and certify to the
Auditor Of State, all credits to the
treasurer for double or erroneous assess
ments, and unavailable taxes, also all
dues for State revenue, interest on de-
linquent taxes, sales of land, peddlers
licenses, and other dues if any also
the amount collected for these several
items, and revenue still delinquent, each
year to itself. Said reports shall be
forwarded by mail.
5 ". The county treasurer shall
make and transmit to the Auditor Of
State on or before the tenth day Of
every month a statement under oath
showing the amour: Of money in his
hands due the State on the last day Of
the preceding month, and he shall each
year unless otherwise directed by the
State Auditor pay into the State Treas
ury on or before the tenth day Of Feb
ruary, all the money due the State re-
naming in his hands on the 18th day
Of January, and on or before the 10th
day Of October, all the money due the
State remaining in his hands on the
18th day Of September. He shall also
at any time when directed by the Au-
ditor Of State, forthwith pay into the
State Treasury to the Treasury to the
treasurer Of any other county or to any
Bank Incorporated under the laws Of
the State, any or all the money due the
State and remaining in his hands or
to hold the same subject to his order,
u. Tine State Auditor may require
any county treasurer to make his pay
ments through any other county treas
urer, or through any banking house
chartered by law, but any payment
made in pursuance Of such requirement
Of the Auditor shall be release to the
amount so paid.
5 "A. County treasurers shall in, all
cases collect the interest on delinquent
taxes as fixed by law, for which if un-
collected the county judge shall charge
him in account removable only for good
cause.
IS. Tax payers. upon payment Of
taxes, shall take duplicate receipts which
shall show the amount of each district
tax and the interest on each, and upon
which shall be written or pr inted the
words, zone receipt to be left with the
county judge and the wor's, "dupli
cate surrendered They shall pres ent
them to the county judge, who shall re.
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amounts thereon 10 the treasurer in sep
arate accounts. On the other receipt he
shall sin the words, "duplicate surren-
der ed" and deliver the same 10 the tax
paper, and no receipt for taxes shall be
held as evid' nee Of the payment thereof,
without such signature of the countyjudge.
5 rs. When any officer or other per-
son pays the county treasurer any sum Of
money for revenue or school purposes, he
shall likewise take duplicate receipts,
specifying to what fund the payment was
made, one of which he shall deposit with
the county judge as provided in the pre-
ceding section.
s II. The State Auditor shall make
and transmit 10 each county judge on the
first day Of September Of each year, a
state of the county treasurer's &C.
count with the State treasury and if the
county Judge finds the same to be incor-
rect in any particular, he shall forthwith
certify the facts in relation to the same
to the Auditor Of State.
5 10. When a county treasurer goes
out Of Office he shall make full and COM
plete settlement with the county judge,
and deliver up all books. papers, moneys,
and all other property apperlaining to the
Office, to is successor, taking his receipt
therefor. The county judge shall make
statement ESQ far as State dues are cons
cernea) TO the Auditor of State, showing
all charges for whatever purposes, which
have been created against the treasury
during his term of Office, and all credits
which have been made !; the delinquent
taxes and other unfinished business
charged over to his successor, and the
amount of money paid over to his sue
cessor, show ing TO what year and to what
accounts the amount SO paid over belongs.
He shall also see that the hooks of the
treasurer are correctly balanced, before
being passed into the possession and con-
troll of the treasurer elect.
70. When any officer or Of er per-
son pays the State treasurer any sum Of
money for revenue or school purposes, he
shall AXE duplicate receipts therefor, one
of ich be shall! file with the AUDITOR
of s ate, who shall charge the same 10
the treasurer in account Of tile proper
fun].
80 The State trca~urer shall keep
each distinct fund coming into his posses.
sion as public money, in separate apart
ment OF his safe and al each quarterly
settlemen, with the State Auditor, be shall
count each fund in the presence Of the
Auditor, 10 see if the same agrees with
the balance found on the books. The
otal amount acknowledged 10 being TO
each fund shall be exhibited before the
count, and county treasurer shall account
with the county Judge in Ike manner.
s 81. Any county Judge neglecting or
refusing 10 comply with thi: act, shall be
liable to a. fine in any sum not exceeding
one thousand dollars. !, be prosecuted by
the Attorney General or District Attor.
new for the benefit of common schools.