New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-03-25
The Commissioner of Revenue, and one with

SEC 81. Be If further enacted, etc, I1at
the Auditor of Public Accounts shall be the
chief accounting officer of the Treasury De-
partment. He shall keep his office at the
seat of government, in which he shall keep
| all accounts pertaining to his Office in rela-
| ton to the receipt and disbursement OF the
public moneys Of the State, together with
| all vouchers and records thereof, and all
pre- pcrty under his care and in bis custody,
and manage and direct all correspondence
| in his official capacity concerning the same
| for the best interest of the State; and the
books and accounts in his Office shall, at all
times, show the exact amount of every pay
ment made into and out of the State treas.
ury. and he shall keep in separate sets OF
| books the exact amount OF each particular
| fund; and the Auditor of Pubic Accounts,
| State Treasurer and Commissioner OF Rev
enue shall, each respectively, keep an ac-
count, in books prepared for that purpose,
of each and every appropriation made by
law, and shall enter to the credit Of each
| account the amount thereof and charge
against it every payment made on account
OF the same.
| no money shall re drawn or paid ont OF the
/ State treasury, Or transferred from the State
! treasury for use or disOursement% unless 1t
| be on the warrant of the Auditor OF Public
Accounts, drawn upon the State Treasurer,
! countersigned and registered by the Com
missioner of Revenue, and no warrant shall
! be drawn by the Auditor, or cOunter5lgned
| by the Commissioner OF Revenue for the
payment of any money, unless the same
| shall have been specifically Apr oprlated by
| law for the purpose for which 1t is required
| to be paid. Il shall be the duty of the AL
| ditOr of Public Accounts to preserve du-
! plicgte copy Of every such warrant, and also
| keep an accurate record OF the number,
amount and date Of every such warrant and
nt i,a
drawn, specifying the fund from which pay
able. and to report the aggregate amounts
| thereof to the Commissioner Of Revenue at
the close of every week, showing the speci-
| fic amount belonging to each fund. tshali
| be the duty Of the Treasurer OF State to keep
accurate records of the number. amount and
| date or every draft OF the Commissioner OF
Revenue in favor of the Treasurer of State,
and to whom payable, as well as OF every
| warrant OF the Auditor Of Public Accounts
| on the Treasurer, presented and paid, and
| his books shall at all times show the exact
amount of every payment into and every
payment out Of the treasury, and the exact
condition of every fund.
Sec. SO. Be il further enacted, ETC., Thai
the Auditor of Public Accounts aud Com
| missioner of Revenue shall severaily. Care
| fully examine all claims and demands, OF
every kind, presented for payment out OF
the State treasury, and shall first be satisfied
| that the CAIN is just and legal, and ought
to be paid. before ne shall allow and audit,
or certify, coun ersign or register the same;
and, secondly, he shall ascertain whether
any money has been appropriated for the
payment of the same, and, being satisfied OF
the foregoing requirements, the Auditor OF
Public Accounts shall issue his warrant on
the State Treasurer for the payment OF the
| same, out OF the appropriate fund for Wnlcn
the claim or demand Is required TO be paid,
and he shall credit himself with the amount
of the warrant SO issued, as against the fund
out of which the same is to be paid, SO as to
keep an exact debit and credit account with
each particular fund in the treasury. 1t
shall be the duty OF the Treasurer to pay all
| warrants lawfully drawn, registered and
countersigned, against the specific approprl-
alton made to satisfy the Claim against the
State for which such warrants shall have
been issued, in the order of their preseLta-
ton: but if there shall not be sufficient
| funds in the treasury to pay said warrants
so presented, the Treasurer shall numGer
| and register them, and all said warrants
| shall be paid in the order of their number
! and registry; provided, however, that any
warrant may a. any time BE- paid from
| funds there appropriated and in the treas
ury. If there shall still remain IL the treasury
| sufficient funds for the payment OF Warran
| previously numbered, registered and unpaid.
SEC. 81. Be it further enacted, etc. That
| the Auditor of Public Accounts aud Commi3-
| sioner of Revenue, shall severally keep
| fair record OF ali claims or demands present
| ed for payment which shall have been
| allowed and audited and certified, and q
| warrant issued for the payment of the same
| as aforesaid, and carefully HE the same ID
! his office, with the receipt or duplicate
| thereof Of the person recelVlug such war
rant for the payment of the claim or demand,
which receipt shall be taken on the face OF
| oh oln in 4trI fbr IL
| original OF all such claims and receipts shall
! be Kept hy the Auditor OF Public Accounts
aud the duplicate by the Commissioner OF
| Revenue.
SEC. 80. Be it farther enacted, etc, That
| the State Treasurer shall, On pfeseQ at4on,
| pay all warrants drawn on the treasury Dy
! the Auditor of Public Accounts, duly cerl'
| fed and countersigned by the Commissioner
| of Revenue, when III funds Of the particular
| fund GA which the warrant is drawn, and
Oh payment of the game, he shall take the
receipt of the personpresentlng said warrant
and entitled 10 the same, on the lace OF
| such warrant, and in full for the amount
| specified therein. and the treasurer snail
| write On the face thereof the word paid"
which warrant, when go paid ard Cancelled,
| shall be numbered in the order il which It
| is psid. and ne shall record the same in the
appropriate book kept for that purpose, and
| file the same in his Office as his voucher tor
50 much money paid out, and shall credit
himself with the amount OF the warrant
paid On his account against the particular
| fund appropriated, and for which he has
| charged himself as herein provided, so as TO
| keep an exact debit and credit account CT
each particular fund in his office.
| SEC 80. Be it further enacted, ETC.. That
if the State Treasurer, or any Parish
Treasurer, or the treasurer OF any organ
lied city or Incorporated village IN TINS
State, shall pay out any public money IN any
other manner than is provided by Law, oI
by any ordinance adopted by the Police
Jury Of said parishes, or by the City or
| Town Council OF said organized city or in
| corporated village. every such treasurer,
| upon conviction thereof before any court OF
| competent jurisdiction, shall forfeit and pay
| for every such offensc line OF not less than
| twenty nor more than five thousand dollars,
at the discretion OF the court trying the
| same.
SEC 100. Be it further enacted, ETC., That
the Auditor of Public Accounts and Com
missioner OF Revenue shall, al the close
of every three months, or ottener If they see
| fit, after comparing and adjusting their
records of the drafts of the Commissioner OF
| Revenue in favor of the treasury and the
warrants Of the Auditor against the same.
settle with the Treasurer of State, and as.
certain the precise condition OF the State
treasury upon the books, and also, by actual
| inspection, ascertain the actual amcant OF
money remaining in the treasury, together
with all other property, bonds, securities,
claims, assets and effects, which should be
in the custody and possession OF the
settlement and examination to the Governor.
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