so made, unless a contract or engagement shall have been made and entered into before the expiration of such biennial period by which a liability so to issue or apply the same shall have been incurred, and a certified copy of which contract or engagement shall have been deposited with the auditor.

PART 3.-PUBLIC ACCOUNTANTS AND ACCOUNTING FOR THE COLLECTION AND PAYMENT OF PUBLIC MONEYS.

SECTION 29. All persons who, by any law, regulation, or appointment are now, or shall hereafter, be charged with the duty of collecting or receiving revenue or other moneys on account of the government of Hawaii, or with the duty of disbursing moneys on account of the public service shall become and be "public accountants," and shall perform all such duties and render such accounts as this act prescribes, and as the treasurer and auditor shall from time to time direct.

SECTION 30. Every such public accountant collecting or receiving revenue or other moneys aforesaid in Honolulu shall pay weekly, or at such times as may be otherwise specially appointed, into the treasury all sums of money collected or received by him on account of the revenue or otherwise as aforesaid, accompanied by vouchers bearing his signature, and which such sum shall have been collected or received, and unless otherwise specially directed, shall not later than the tenth day after the expiration of each month, transmit to the auditor a return in the form contained in Schedule "E," hereto annexed, with such particulars in each case as may be required by the auditor, of all moneys collected or received by him during the preceding month, and shall make and subscribe to an oath in the form prescribed in this schedule.

SECTION 31. Every such public accountant collecting or receiving revenue or other moneys as aforesaid out of Honolulu shall transmit or pay monthly or at such times as may be otherwise specially appointed into the treasury all sums of money collected or received by him on account of the revenue or otherwise as aforesaid, accompanied by vouchers bearing his signature, and containing a full and accurate description of the services for which such sums shall have been collected or received, and unless otherwise specially directed shall on or before the fourteenth day after the expiration of each month transmit to the auditor, by post or otherwise, a return in the form contained in Schedule "E" to this act, with such particulars in each case as may be required by the auditor, of all moneys collected or received by him during the preceding month, and shall make and subscribe to an oath in the form prescribed in such schedule.

SECTION 32. On the death, resignation, or removal of any such public accountant the balance of public moneys remaining in his hands shall, upon the appointment of his successor, unless otherwise directed by law, vest in such successor, and shall not in the event of death of any public accountant constitute assets of the deceased or be in any manner subject to the control of his legal representative.

PART 4.-MISCELLANEOUS PROVISIONS.

SECTION 33. The auditor, by and with the approval of the governor, is hereby authorized to make and publish such regulations not inconsistent with this act as may be found necessary to carry out the object and provisions of this act, and for the more effectual record, check,

and audit of all receipts and disbursements of public moneys; and such regulations shall, after publication in one or more newspapers printed and published in Honolulu, have the force and effect of a statute law.

SECTION 34. Any public accountant or person who shall fail or neglect to conform to any of the regulations contained in this act, or to attend the said auditor for the purpose of being examined or to produce any accounts, books, vouchers, or other documents, or to answer any other lawful question when required so to do by the said auditor, shall be liable to a penalty of not less than twenty-five dollars nor more than one hundred dollars on conviction before any district magistrate.

SECTION 35. If any person shall, in the course of his examination before the said auditor, wilfully and corruptly give false evidence, such person so offending shall incur the same penalties as are or may be provided against persons convicted of perjury.

SCHEDULE A.

I, — do solemnly swear that, according to the best of my skill and ability, I will faithfully, impartially, and truly execute the office and perform the duties of auditor (or deputy auditor).

Signature:

SCHEDULE B.

TREASURY WARRANT.

On the

day of

OFFICE OF THE AUDITOR,
Honolulu, H. I.,
189-, please pay to the order of
dollars, for and charge the same to

189-.

the sum of

Auditor.

To the TREASURER, Honolulu, H. I.

SCHEDULE C.

OFFICE OF THE AUDITOR,
Honolulu, H. I.,

189-.

To the TREASURER, Honolulu, H. I.

DEAR SIR: I beg to hand you herewith a statement of warrants drawn upon the treasury since my last advices, as follows:

To

on

By virtue of the authority vested in me by an act entitled "An act creating an auditor's department," &c., you are hereby required to appear before me at and to bring with you for the purpose of examination a certain book (or as the case may be), and to be examined by and before me touching and concerning matters required to be investigated by me pursuant to the provisions of the said act.

Witness my hand this

day of

18-.

Auditor.

I, ————————————, do solemnly swear that the above is a true and faithful account of all moneys collected by me as above specified, and that I have paid over the whole amount to the treasurer.

AN ACT to authorize the Government of Hawaii to acquire and preserve ancient Heiaus and Puuhonuas or the sites or remains thereof.

SECTION 1. The superintendent of public works is hereby authorized to acquire and preserve for and in behalf of the Government of Hawaii ancient Heiaus and Puuhonuas or the sites or remains thereof throughout this Territory, and to that end is hereby authorized to condemn the same and approaches thereto whenever they can not be acquired by mutual agreement with the owners of the land upon which the same may be located.

SECTION 2. The sum of $2,500.00 is hereby appropriated out of any funds in the public treasury lawfully available to be spent by the superintendent of public works for the purposes of this act.

SECTION 3. If condemnation becomes necessary, the method of procedure shall be such as is prescribed by civil laws, chapter 99.

SECTION 4. The superintendent of public works, with the approval of the governor, is hereby authorized to promulgate all necessary or proper rules for the preservation and management of the property aforesaid when acquired, and to regulate the admission and control of all persons visiting or entering the same.

All such rules, when promulgated by publishing in some newspaper

published in Honolulu or on the island where the property is situated and by posting in a conspicuous place on the premises, shall have the force and effect of law.

SECTION 5. Any person violating any rules so promulgated shall be liable, upon conviction before any district magistrate, to a fine not exceeding $50.

[ACT 44.]

ACT 45.

AN ACT relating to corporations and incorporated companies organized under the laws of foreign countries and carrying on business in this Territory.

SECTION 1. Every corporation or incorporated company formed or organized under the laws of any foreign State, which may be desirous of carrying on business in this Territory and to take, hold, and convey real estate therein, shall file in the office of the treasurer

1. A certified copy of the charter or act of incorporation of such corporation or company.

2. The names of the officers thereof.

3. The name of some person upon whom legal notices and process from the courts of this Territory may be served.

4. A certified copy of the by-laws of such corporation or company. SECTION 2. Every such corporation or company, on complying with the provisions of section 1 of this act and paying to the treasurer a fee of fifty dollars, shall, subject to the provisions of section 5 hereof, have the same powers and privileges and be subject to the same disabilities as are by law conferred on corporations constituted under the laws of this Territory, and shall, for the purposes for which they shall be constituted, have full power to hold, take, and convey by way of sale, mortgage, or otherwise, real, personal, and mixed estate in this Territory: Provided always, That the purposes for which such corporation or company shall be constituted thall not be repugnant to or in conflict with any law of this Territory: Provided further, That nothing herein contained shall be construed to give any such corporation or company any of the special powers conferred by law upon railroad or banking corporations constituted under the laws of this Territory.

SECTION 3. Every such corporation or company carrying on business in the Hawaiian Islands shall, on the first day of July of each year, file with the treasurer a statement of all matters which are or may be required by law to be filed by Hawaiian corporations.

SECTION 4. The said treasurer shall have power at any time, either by himself or by one or more commissioners appointed by him, to call for the production of the books and papers of any foreign corporation doing business in the Hawaiian Islands, and to examine its officers, members, and others touching its affairs, under oath; and the said treasurer may, in his discretion, lay before the governor and also publish the said annual reports and statement of such examination. SECTION 5. In case any such corporation shall refuse or fail to present such annual exhibit of its affairs to the treasurer, or to produce its books and papers upon the request of the treasurer, or of the commissioner or commissioners appointed by him, or in case any of the officers or members of such corporations shall refuse to be examined on oath touching the affairs of the same, the treasurer or the commissioner or commissioners may apply to a court of chancery for an order to compel the production of such books and papers, or the exam

ination of such officers and members thereof, and the court may enforce obedience to which order as in the case of its ordinary decrees and orders; and such corporation shall be denied the benefit of the laws of the Territory, particularly the statute limiting the time for the commencement of civil actions, and shall not be entitled to sue in any court of the Territory for any cause of action whatever, while such neglect or refusal continues.

ACT 46.

AN ACT relating to certain agreements of sale under the provisions of the homestead act of 1884 and its amendments.

WHEREAS certain agreements of sale under the provisions of the homestead act of 1884 and its amendments have been made between the minister of the interior and applicants for land ŝituate in the district of North Kona, island of Hawaii, under the said homestead act, whereby two lots of kula land were agreed to be conveyed to the several applicants contrary to the said statute; AND WHEREAS certain of the said applicants have performed the said agreements of sale and have received land patents for such two lots each, contrary to such statute;

AND WHEREAS others of the said applicants have performed, or partially performed, the stipulations of the said agreements of sale to be performed by them:

SECTION 1. All such land patents received by the parties to such agreements of sale as aforesaid are hereby ratified and confirmed.

SECTION 2. The governor and commissioner of public lands are hereby authorized to execute and deliver, to those of the said applicants who have performed or shall hereafter perform the stipulations of such agreements of sale to be performed by them, land patents for such two lots, respectively.

[ACTS 47-48.]

ACT 49.

AN ACT to further provide for the payment of current accounts.

WHEREAS it is expedient that authority should be given to the treasurer to secure funds temporarily on loan by way of a bank overdraft: Now, therefore:

SECTION 1. The treasurer, with the approval of the governor, is authorized during each biennial period to open a bank account or bank accounts, in the name of the government of Hawaii, with any bank or banks or financial institution carrying on business in Honolulu, and from time to time during each such period to receive on loan by way of overdraft on such account or accounts, such sums of money, not to exceed in the aggregate $150,000 at any one time, as the said treasurer and the governor may deem necessary to meet the current expenses of the said government.

SECTION 2. The moneys borrowed by authority of this act shall be repayable by the treasurer upon his tender of the same, together with interest not exceeding six per cent per annum in gold coin of the United States of America.

SECTION 3. No money shall be obtained on such account or accounts except against departmental drafts or orders on the treasury of an equal amount duly accepted by the treasurer.