Richland beacon., 1877-05-26
RAYVILLE, La, SATURDAY, MAY 26, 1877.

IN whose name IT." property has been assessed
Of any taxes dcmaudabie py such state lafl>h
or municipal corporations, after the expiration
of sixty DAYS after the said tax shall Lave be-
come due and eligible and to surrogate the
the payee Of the same to all the rights, liens
and mortgages Of the said State, parish or
municipal corporation, incident To or growing
out of such tax, and lis record in the othces
required by law, without prejudice to any
privileges or mortgages the State, parish or
municipal corporation for otker taxes, or those
that NAV become due in the future; prOclGfd,
that such subrogation sLall only take place
with the consent of 'bc owner or the parry
in whose name the property was assessed.
SEC. so. BE il further enacted ctc., That
the fiscal year shall begin on the first day OF
January and end on the thirty-first day OF
December Of each and every year, and II
shall be the duty of the State Treasurer
Auditor of Public Accounts, Superintendent
of Public Education, and all other officers
charged with the receipt, expenditure or sale
keeping of the public moneys, TO make de
tailed and accurate statement Of their respect
i've accounts to the Governor Of the State on
or before the third Monday of January Of
each and every year, 10 be by the Governor
submitted to the General Assembly.
SEC. 81. Ee IL FURTHER enacted, etc., That
an inspection and thorough examination shall
be had of the State treasury whenever deem
ed necessary by 4 committee of the General
Assembly, or the Finance Committee Of
either house thereof authorized by resolu-
iion for that purpose and II shall be the duty
of the Governor, at least once in every six
months, or oftener if in his opinion tie public
interest requires il, TO appoint some competent
and trustworthy accountant, Of the highest
ability and skill. who shall Immediately, with
out previous notice or lntimation OF such ins
tended examination and inspection, proceed
TO make thorough examination of all the
/ books, vouchers, accounts, records, bonds,
securities, claims assets and effects which are
/ or should be in the treasury, and shall count
/ all moneys in the treasury, or deposited IN the
proper depository to the credit OF the State
Treasurer, as such, and compare the books,
! vouchers. accounts, records, ETC., with those
OF the Auditor Of Public Accounts, all of
which it is hereby made the duty Of the
Auditor of Public Accounts-to place at their
disposal on demand The State Treasurer
shall, upon demand, submit 10 the inspection
! of such accountant, or 10 the committee OF
the General Assembly, or OF either branch
thereof, all his books, vouchers, accounts
records and other papers together with all
vaults, safes, rooms or other apartments OF his
office. The Treasurer or the Auditor ol
Public Accounts, or any of the clerks Of either
may be sworn by any of the persons making
the exa,..ination, either of whom is hereby
authorized 10 administer oaths for that purpose
They shall answer all questions prorounded
BY said examiners, or either of them, touching
the condition of the treasury, and such eX
aminers, whether appointed by the Genera
Assembly OF either branch thereof, or by tn,
Governor, are hereby empowered to comPe
the attendance of witnesses, send for persons
aud papers. If, on counting the money II
the treasury end to the credit of the Treasurer
as such, in the depository o.: the StaIc funds
aud making such examination, there shall b'
found the full sum required by the account
of the Auditor, as we'll as the accounts, b0ek
and legal vouchers of the Treasurer, togethe
; with all the other properly, bonds, secuTiues
claims, assets and effects belonging 10 tn
State and which should be i'll the custody ant
, possession Of the Treasurer, the said account
ant shall certify the same over his officia
Signature in writing, in quadrupicaie, one c
which certificates shall be recorded in IN
books of the Treasurer, and by him filed i
his Office, and one shall be recorded and file
by the Auditor, and one shall be furnished
the Governor, in the Executive office, and b
recorded and filed therein; and the account
: ant 50 appointed, on performing the dutie
!, herein required, shall lie paid by the Go'
. ernor ont of his contingent fund for his service
! such compensation, together will his nece'
sary travelling expenses. if any there shoul
be, as the Governor may deem tust and re;
soma bic prOrided, the time occupied IN an
such examination shall not exceed twen'
" davs after the first examination had, and III
: = travelling expenses shall be whatever he sha
n have actually expended, of which lie sha
" furnish detailed statement; and ever
certificate, as herein provided shall also coi
tain a statement of the exact amount Of mone
= So found aud counted i'll the treasury,
= deposited in the proper depository, TO II
:, = credit of the State Treasurer as such, and Il
. exact amount belonging to each particu
" fund, together with schedule of all 9TH
" properly of the State, us above describe
! which certificate shall be published in Il
- official journal of the State.