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R. S. 3771-Acts warrant of the Auditor of Public Accounts, who, upon the exhibition of such receipt, shall credit such person accordingly and charge the treasury with the amount; and this act shall be in force from and after its passage (Act 16, 1858, 13). [Payment of Warrants, Indorsement.]

3771. The Treasurer shall indorse on each warrant drawn by the Auditor, its payment and the date of it, and shall sign his name thereto (Act 325, 1855, 447).

Act 17, 1882, p. 12. An Act to provide for the payment of the Judicial Expense Fund

Warrants in rotation of months, and to provide for certain pen

alties for violation of the provisions of this act. WHEREAS, due notice of the intention to apply for the passage of this act has been given, by publication in the manner prescribed by and according to Article 48 of the Constitution of 1879; therefore,

SECTION 1. That it shall be the duty of the State Treasurer to pay all warrants, which under the law are made payable out of the Judicial Expense Fund of the parish of Orleans, in rotation of months, uninterruptedly and regardless of the year in which said warrants shall have been issued and according to the date of said warrants.

SEC. 2. That for any violation of Section 1 of this act, the State Treasurer shall be subject to a fine of not less than five hundred dollars ($500), nor more than two thousand dollars ($2,000), to be recovered before any court of competent jurisdiction, from said State Treasurer or the securities on his official bond, for the benefit of the Judicial Expense Fund of the parish of Orleans.

Sec. 3. That all laws or parts of laws in conflict with this act be and the same are hereby repealed. Const., 1898, Art. 156.

Act 146, 1890, p. 186. An Act to provide for a better system of checks between the books of

the Auditor and the Treasurer of the State of Louisiana. SECTION 1. That whenever, in any case, the Auditor shall warrant on the Treasurer for any amount the Treasurer shall, upon issuing a draft for its payment, stamp the word “paid,” together with the date, across the face of the warrant, which stamped warrant, together with the Treasurer's draft on the fiscal agent, shall be returned to the Auditor, who shall countersign the Treasurer's draft, and return said stamped warrant to the Treasurer. In the absence of the Auditor his chief clerk may sign his name instead.

SEC. 2. That the fiscal agent shall pay no check drawn by the Treasurer and not countersigned by the Auditor.

R. S. 3772-3773 [Manner of Making Payment.]

3772. He shall pay over all money that may become due to any person or corporation by the State, into their own hands, or by order from them, and in no other manner whatever, any order of seizure or attachment to the contrary notwithstanding (Act 325, 1855, 447). [Deposit of Funds with Fiscal Agent, etc.]

3773. It shall be the duty of the State Treasurer to deposit all funds, assets and moneys belonging to the State, within twenty-four hours after the receipt thereof, with the Fiscal Agent of the State. He shall keep accounts with the said agent separate and distinct for each and every fund of each and every year, classifying and specifying particularly and distinctly the amount received and deposited for cash, and every fund derived from the revenue of each year; and in drawing his cheques against the same shall therein state out of which fund the same is to be paid, in such manner that each fund shall always be kept separate and distinct, and so as to show the date and amount of each particular deposit. He may, with the written approval and consent of the Governor, remove the funds, assets and moneys from their place of deposit, should he deem them unsafe, and place them in such bank, or place of safe-keeping, as may be approved by the Board of Liquidation. In case of such removal and change he shall report his reasons therefor at the next session of the General Assembly. It shall be the duty of the Treasurer to publish quarterly, under oath, on the second Tuesdays of January, April, July and October, in the Official Journal of the State, a concise and accurate statement of all the funds, assets and moneys by him received during the quarter just preceding, specifying the source whence received, and the amount derived from each source, footing up the total received for the quarter in money and warrants. He shall moreover, prepare a monthly statement of the condition of each fund, as above prescribed, to be sworn to by him, the original of said statement to be kept in his office for examination by any one who may desire so to do, and a duplicate thereof to be deposited with the Fiscal Agent, for like examination. It being the intent of this act to keep a separate account for the revenues of each year from whatever source derived, as well as an

R, S. 3774-3782

account of the source whence derived, in conformity with number three of the constitutional amendments of eighteen hundred and seventy-four. Should the said Treasurer violate any of the provisions of this section, he shall be deemed guilty of a misdemeanor and malfeasance in office, and, on conviction thereof, shall be punished by imprisonment not exceeding five years and not less than one year, by a fine not exceeding five thousand dollars nor less than one thousand dollars, at the discretion of the court; provided, that this clause shall not impair nor affect other prosecutions, under the penal statutes of the State, nor such civil remedies as may be instituted to recover such damages or losses as may have been sustained by the State, growing out of such misdemeanor, and malfeasance (as amended by Act 40, 1877, p. 51). [Residence of Treasurer.]

3774. The Treasurer shall reside at the seat of Government (Act 325, 1855, 447). [Seal of Office.]

3775. He shall keep a seal of office, to be furnished at the expense of the State, which shall be used to authenticate all written papers, documents, and certificates from his office. [Letter Book.]

3776. He shall also keep a letter book, in which shall be copied all official letters which may be written by him. [Oaths He May Administer.]

3777. He shall have authority to administer oaths required and allowed by law in all matters touching the duties of his office.

[Access to Books of Auditor and Other Officers.]

3778. He shall have free access to the books of the Auditor, and to all offices of the State, for the inspection of all books, accounts and papers which may concern the duties of his office.

3779 to 3782. Submission, etc., of books to legislative committee, which General Assembly shall appoint. Proceedings. When report is favorable and when it is unfavorable. See Secs. 1552 to 1555.

R, S. 3783-3797 [Malfeasance, Misfeasance, Extortion, etc.]

3783. Should the Treasurer wilfully neglect or refuse to perform any duty enjoined by law, or be guilty of any oppression or extortion in the performance of any duty of his office, or receive any fee or reward not allowed by law, or should he, by color of his office, knowingly do any act not authorized by law, or in any other manner than is required by law, or ille gally use or misapply any of the money belonging to the State, he shall be deemed guilty of a misdemeanor in office, and, upon conviction, shall be fined not less than one thousand dollars, and imprisoned in the penitentiary at hard labor for not less than five years.

[Refusal to Pay Warrants Lawfully Drawn.]

3784. If the Treasurer shall wilfully and illegally refuse to pay any warrant lawfully drawn upon the treasury, having the funds in hand to pay the same, he shall be deemed guilty of a misdemeanor in office, and, upon conviction thereof, shall be fined in a sum not less than five hundred dollars, for the use of the State, and shall forfeit and pay to the holder of such warrant fourfold the amount thereof, to be recovered against him and his security on his official bond.

33 An. 703.

[Clerk and His Salary.]

3785. The Treasurer shall be allowed a clerk, whose salary shall be two thousand dollars per annum.

Const., Art. 78.

3786 to 3792. Neglect of auctioneers to pay duties, etc.; their quarterly accounts; settlements with Treasurer; oath thereto; reports when no sales are made; time allowed for making payments, etc. See Secs. 146 to 152.

3793. Description of securities deposited by banks; duties of Auditor in the premises; securities, how delivered, etc. See Sec. 289.

3794. Duty to subscribe to stock of railroad, etc., companies, when authorized by law. See Sec. 715.

3795 to 3797. Metropolitan Police Fund repealed. See Act 25, E. S. 1877, p. 57.

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1803 R. S. 3798-3805


[Loans for Payment of Interest.]

3798. The Governor and Treasurer are authorized, and it shall be their duty, to effect from time to time such loans of money as may be necessary to provide for any deficiency in the treasury, which deficiency would prevent the payment of accruing interest on the bonds of the State; provided, the interest paid for such loan shall not exceed seven per cent. per annum, and that no commissions shall be allowed for procuring said loan.

To secure such loans the Governor is authorized to issue and pledge a sufficient number of the bonds of the State, provided for by an act approved February twelfth, one thousand eight hundred and sixty-six; provided, that such pledge shall not authorize or permit the sale of said bonds so pledged within one year from the date of said loan, nor at any time thereafter, except at public sale in the city of New Orleans, on public advertisement in the official journal of the State, and three other daily journals, for the period of at least sixty days; and provided, that not less than fifty cents shall be borrowed for each dollar of bond so pledged.

The money realized from any loan authorized by this joint resolution shall be paid into the treasury of the State; and the Treasurer is hereby forbidden and prohibited from paying out such funds, except for the purpose of canceling the accruing coupons of interest of the bonds of the State; the full purpose and intent of this resolution being to protect and preserve the credit of the State (Act 48, 1869, 44).

See Constitution ordinance “State Debt," and title “State Debt,” at p.

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3799 to 3802. Account thereof; application; interest on

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