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§ 98. Any person being the head of a family or member thereof, above the age of twenty-one years, who refuses to give the information required by a marshal, relative to any particular required by the returns concerning such family or person, or willfully gives false information concerning the same, is liable to a penalty of fifty dollars, to be recovered by the supervisor of the town, and paid over to the town superintendent for the benefit of the common schools; except that in the city of New York it is to be recovered by the mayor, aldermen and commonalty, and paid over to the board of education for the benefit of the common schools of the city.

1 R. S., 5th ed., 373, § 15.

§ 99. The marshal's compensation is two dollars for each day actually and necessarily employed in his duties as such. Their compensation and that of the county clerks, for their services in respect to the census, are to be audited by the supervisors of their respective counties; except in the city and county of New York, where it shall be audited by the common council and assessed as part of the contingent expenses.

Ib., §§ 13, 19.

Penalty for

refusing to give infor



tion of mar shals and




§ 100. The secretary of state shall also appoint Census of suitable persons to take an enumeration of the

General du

ties of the comptroller.


upon the several reservations in the state, and to ascertain the number of acres of land cultivated by them and such other information as the secretary prescribes. Their compensation, not exceeding two dollars per day, certified by him, and all other expenses incurred by him in executing the provisions of the six preceding sections, shall be paid by the treasurer upon the warrant of the comptroller.

1 R. S., 5th ed., 373, § 16.



SECTION 101. General duties of the comptroller.

102. Oath to account.

103. Repayment of moneys paid under mistake.

104. Releasing lands from liens.

105, 106. Disposition of certain surplus moneys.

107. Comptroller to purchase fuel, &c.

108. Comptroller to issue notice to any person who has not


109. Prosecution of claim.

110. Comptroller to settle accounts if rendered.

111. Comptroller's account is evidence in behalf of the state.

112. Separate accounting with joint debtors.

113. Other remedies not impaired.

114. Auction laws.

115. Publication of certain statutes, expenses.

116. Powers of deputy comptroller.

§ 101. It is the duty of the comptroller:

1. To superintend the fiscal concerns of the state;

2. To report to the legislature, annually, a complete statement of the funds of the state, of its

revenues and of the public expenditures during the preceding fiscal year, and, as far as practicable, an account of the same down to the termination of the current calendar year; together with a detailed estimate of the expenditures to be defrayed from the treasury for the ensuing fiscal year, specifying therein each object of expenditure, and distinguishing between such as are provided for by permanent or temporary appropriations and such as must be provided for by a new statute, and suggesting the means from which such expenditures are to be defrayed;

3. To suggest plans for the improvement and management of the public revenue;

4. To keep and state all accounts in which the state is interested;

5. To examine and settle the accounts of all persons indebted to the state, and to certify the amount or balance to the treasurer;

6. To direct and superintend the collection of all monies due to the state

7. To examine and liquidate the claims of all persons against the state, in cases where there is sufficient provision of law for the payment thereof; and where there is no sufficient provision, to examine the claim and report the facts, with his opinion thereon, to the legislature;

8. To require all persons who have received any monies belonging to the state, and have not accounted therefor, to settle their accounts;

9. To draw warrants on the treasurer for the payment of all monies directed by law to be paid out of the treasury; but no warrant shall be drawn unless authorized by law, and every warrant shall refer to the law under which it is drawn;'

10. To keep in his office all leases, mortgages, bonds and other securities for money given to the people of the state, unless otherwise specially directed;2

11. To deposit the certificates for stock of any kind, owned by the people of this state, for safe keeping in such banks as he may select;"

12. To vote, either in person or by proxy, in behalf of the state, at all elections of directors of banks or other corporations or joint stock companies at which this state is entitled to vote;*

13. To procure from the books of the banks in which the treasurer makes his deposits, monthly statements of the monies received and paid on account of the treasurer;"

14. To countersign and enter all checks drawn by the treasurer, and all receipts for money paid

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to the treasurer; and no such receipts shall be evidence of payment, unless so countersigned;'

15. To keep an account between the state and the treasurer, and therein charge the treasurer with the balance in the treasury when he came into office, and with all monies received by him, and credit him with all warrants drawn on and paid by him;'


16. To examine carefully on the first Tuesday every month, or oftener if he deems it necessary, the accounts of the debts and credits in the bank books kept by the treasurer, and if he discovers any irregularity or deficiency therein, unless the same be rectified or explained to his satisfaction, to report the same forthwith, in writing, to the governor ;*

17. To require, from time to time, all persons who have received moneys or securities, or have had the disposition or management of any property of the state, of which an account is kept in his office, to render statements thereof to him; and all such persons shall render such statement at such time and in such form as he shall require.*


§ 102. He has power to require any person Oath to ac presenting an account for settlement to be sworn

1 R. S., 389, § 6.


* Ib., 390, § 9.

1 R. S., 390, § 2.

• Ib., 389, § 2.

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