The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1908-02-05

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public debt Of every taxing body 70
which power has been delegated by
the state to create a public debt.
showing the purpose Tor which each
Item Of the debt was created. the
provisions made for the payment Of
the debt together with such other
information as may be required by
the chief inspector.
Such reports shall be certified as
to theis correctness BY the chief in
spector or by his assistant appointed
By him for the purpose. Their sub
stance shall be published in a bien-
NAL volume of comparative statistics
that shall be issued for each class Of
accounts at the expense OF the state
as d public document, and shall be
submitted by the chief inspector 70
the governor for transmittaI to the
Legislature. The chief inspector
shall make report to the governor at
any time and on any subject under
his Jurisdiction that the governor
may order
Sec. Q. It shall be the duty of
every public officer and employe to
keep ali accounts Of his office in the
form prescribed and to make all re-
ports required by the chief inspector.
Refusal or neglect to perform these
duties shall subject the person of
Tending to removal from office.
Every public officer and employe
whose duty 1t is to collect or receive
payments of public money shall de-
posit the same with the nearest or
most convenient state depository
once every twenty-four consecutive
hours. II there be no state deposit
tory convenient then in some bank
designated by the chief inspector. In
case public officer or employee col-
lects or receives funds for the ac-
count of taxing body of which he
is not an officer or employee, he shall,
during the Saturday of each week,
pay to the proper officer of the tax
ing body for account OF which the
collection was made or payment was
received, the full amount collected
or received during the current week
for the account OF such taxing body.
Sec. z The chief inspector shall
have power by himself, or by any
person appointed by him to perform
the service, to examine into all finan-
cial affairs of every public ofiice and
officer and shall make such an ex-
animation at least once a year, II
practicable. On every such exami-
nation inquiry shall be made as to
the financial conditions and resources
OF the taxing body having jurisdiction
over the appropriations and levies
disbursed by the office, whether the
requirements of the constitution and
statutory laws of the state and the
ordinances and orders of the taxing
Sody have been properly complied
with, and also inquiry into the meth
ods and accuracy of the accounts,
and as to such other methods as the
chief inspector may prescribe. He
or any of his assistants shall have
lpower and may exercise all the au-
thofity to issue subpoena and COM
pulsory process. and to direct the
service thereof by any constable or
sheriff, to compel the attendance of
Witnesses and the production Of
books and paper before him at any
designated time and place, and to ad-
minister oaths. If any person shall
refuse to appear before said chief in
spector or his assistants when requir-
ed SO to do or shall refuse to testify
in regard to any matter or refuse to
produce any books or papers in his
possession or under his control, he
shall be guilty Of misdemeanor and
upon conviction therefor shall be
fined not more than one hundred dol
lars and imprisoned not more than
six months. Willful false swearing
in such examinations shall be perjury
and shall be punishable as such. A
report of each examination shall be
made in duplicate, one copy to be
fled in the office of the state tax
commissioner and one in the audit
ing department Of the taxing body.
If any such examination discloses
misfeasance, malfeasance or nonfeas-
ance in Office on the part of ny pub
lie officer or employee certified copy
of the report shall be fled with the
proper legal authority OF the taxing
body for such legal action as is prop
er in the premises. Refusal, neglect
or failure on the part of the proper
legal authority of the taxing body to
take prompt and efficient legal ac-
ton to carry into effect the findings
Of any such examination, or to prose