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Biosers to audit trea

eurer's accounts at


sioner of the land office, commissioner of the canal fund, and state canvasser. The treasurer is responsible for the conduct of his deputy.

1 R. S., 396, § 6.

§ 124. The accounts of the treasury shall be annually closed on the 30th of September, and fiscal year. examined during the months of October, November and December by commissioners appointed by and pursuant to "An act to provide for the examination annually of the accounts of the treasurer and canal department, and the securities of the banking department," passed April 15, 1857. The commissioners shall, during the same time, examine into the condition of the bank, insurance and canal departments.

Course of the examination.

1 R. S., 306, § 15; Laws of 1857, ch. 592. We have added the insurance department to those mentioned by the statute.

§ 125. The commissioners shall examine the accounts and vouchers relating to all monies received into and paid out of the treasury during the preceding fiscal year, and shall certify and report to the legislature at its next session the amount of monies received into and the amount of monies paid out of the treasury during such year by virtue of warrants drawn on the treasury by the comptroller or by the auditor, the amount of monies received by the treasurer when he entered his office, and the balance in the treasury at the close of the

fiscal year. They shall also compare the warrants drawn by the comptroller or auditor on the treasury during such fiscal year with the several laws under which the same purport to have been drawn, and shall in like manner certify and report whether the comptroller or auditor had power to draw such warrants; and if any are found which in the opinion of the commissioners he had no power to draw, they shall be specified, with the reasons for the opinion. The majority of the committee may perform all its duties.

1 R. S., 397, §§ 16, 17, 19, 20; Laws of 1857, ch. 592.

§ 126. Whenever the treasurer dies or resigns Commis

sioners to audit treasurer's accounts

leaves office.

during his term, or is succeeded at the expiration of his term by another, these commissioners shall when he examine his accounts. They shall be governed, in their examination, certificate and report, by the provisions of the preceding section.

1 R. S., 397, §§ 21, 22.



SECTION 127. General duties of the state engineer and surveyor.

128. New surveys of towns.

129. Supervisor who fails to make survey, to be prosecuted.
130. Dispute as to town lines.

131. Power of deputy.

From 1 R. S., 400, 401; Ib., 1232, § 30, subdiv. 103, 104.

General duties of the

state en


§ 127. In addition to the duties in respect to the

gineer and canals, prescribed by law, it is the duty of the state engineer and surveyor:

1. To superintend the surveys and sales of lands belonging to the people of this state, in the mode required by law, and according to the directions of the commissioners of the land office, where such directions shall have been given;

2. To retain in his office a map of this state, and from time to time to delineate thereon the boundaries of all towns or counties erected or altered by the legislature;

3; To collect and preserve all maps, plans, drawings, levels and surveys made for the use of the state;

4. To preserve together in his office, and open to the inspection of the citizens of the state at all reasonable hours, all maps, drawings and other documents furnished to his office in pursuance of the provisions of title III of this Code, entitled "Public ways."

5. To make an annual report to the legislature, containing the reports received from railway companies, and presenting the information contained in them, in a tabular form, preserving under the various heads of expenses of each company the distinction between the cost of freight traffic and of passenger traffic.

1 R. S., 1232, § 30, subdv. 103, 104.

veys of towns.

§ 128. Whenever the boundaries of a town ap- New enr pear, to be so described, in any act erecting or altering it, that he cannot delineate them on the map of the state without a survey specially made for that purpose, he shall direct the supervisor of the town to cause the survey to be made, and to transmit it to his office.

so, the

§ 129. If the supervisor neglects to do state engineer and surveyor shall give notice thereof to the attorney-general, to the end that he may prosecute such delinquent supervisor for the penalty imposed by law; which penalty, when recovered, shall be paid to the state engineer and surveyor, and be by him applied to the making of a map of the town.


who fails to make sur

vey to be


to town lines.

§ 130. Whenever a dispute arises between the Dispute as officers of two or more towns respecting the town lines, on the same being represented to the state engineer and surveyor, he shall hear the allegations and proofs of the parties, and, if necessary, shall direct a survey to be made, and shall determine such dispute. The determination shall be filed in the office of the secretary of state, and shall be conclusive upon the subject, until the legislature by statute otherwise direct.

Power of

$131. The deputy state engineer and surveyor may deputy. perform any of the duties of his principal, except as commissioner, trustee, or member of any board.

2 Laws of 1857, ch. 633, § 3.

Annual report.



SECTION 132. Annual report.

123. Qualifications; deputy; expenses.

§ 132. It is the duty of the bank superintendent to report annually to the legislature:

1. A summary of the state of every incorporated bank, banking association and individual banker, from whom reports have been received during the preceding year, at the several dates to which such reports refer, with an abstract of the whole amount of banking capital returned by them, of the whole amount of their debts and liabilities, specifying particularly the amount of circulating notes outstanding, and the total amount of means and resources, with the amount of specie held by them at the times of their several returns, and such other information, in relation to them, as in his judgment may be useful;

2. A statement of the banking associations and bankers whose business has been closed during the year, with the amount of their circulation redeemed, and the rate of such redemption per cent, and the amount outstanding;

3. A statement of the condition of every savings bank and institution for savings from which reports have been received for the preceding year;

4. Any amendment to the laws relative to

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