11. Power to permit erections for commercial or manufacturing purposes.

12. Meetings and publication of minutes.

13. Investigation of charges against superintendents of repairs, and other officers of the board.

14. Frauds to be investigated.

15. Witnesses on investigation; expenses.

10. General powers.-The canal board may:

1. Make, from time to time, rules and regulations, not inconsistent with law, for the transaction of the business of the board, the discharge of its duties, and the conduct of hearings before it.

2. Determine the boundaries of the three divisions of the canals of the state, and change such boundaries when deemed expedient. 3. Determine whether any lands, taken for the purposes of the canals, may be sold beneficially to the state.

4. Determine whether lands, taken for the purposes of the canals, have been abandoned.

5. Investigate all matters and transactions connected with or pertaining to the canals of the state, and take proofs in regard to any matter pending before the board or which it is authorized to examine or investigate.

6. Appoint one or more members of the board a committee to hear any matter pending before it and take proofs in regard thereto and report thereon to the board, with the proofs taken and his or their opinion thereon. Such members shall have the same powers with respect to such hearing as the board would have had if it had been before such board.

7. Grant a rehearing in any case where they are authorized to adjudicate, when, in their judgment, justice may require it, if application in writing be made therefor within sixty days after such hearing or adjudication; but there shall not be more than one rehearing and the decision on any such rehearing shall be final and conclusive.

8. Remit, either absolutely or on such conditions as they prescribe, any forfeiture incurred by a violation of any provision of this chapter, or any of the rules and regulations established by the board or by the superintendent of public works, and the written

petition of the person liable for the forfeiture, with due proof of the facts on which the application for the remission is founded, which petition and proofs and the order of the board thereon shall be filed and preserved in the office of the comptroller.

9. Examine and approve or disapprove, by a resolution to be entered upon its minutes, all plans, specifications and estimates transmitted to it by the state engineer, and a certificate of such approval, when given, shall be indorsed by the clerk of said board upon each of such plans.

10. Order the sale for a term of years to the person bidding the highest annual rent therefor of any surplus waters which may be spared on any canal or works connected therewith, without injury to the navigation and safety of the canals, when the persons entitled to the first privilege of taking such waters do not avail themselves thereof or there is no person so entitled.

11. Power to permit erections for commercial or manufacturing purposes.-The board may grant permission, on such terms and conditions as it deems proper, for the erection of warehouses, mills, or other buildings for commercial or manufacturing purposes upon any dam, pier, mole, or other work erected by the board or by the superintendent of public works in any canal, lake, river or other body of water, and for the use of such an amount of water power created by such dam, pier, mole, or other work as may, in the opinion of the board, be so erected and used without injury thereto, and without detriment or obstruction to the public use thereof or to the navigation of such canal, lake, river or other body of water; such permission, except in the case of the pier in the Niagara river at Black Rock, shall be granted only to the owner of the land from which the water to be used flows, or the owner of the land adjoining the river or other stream of water at the place where such dam, mole, or other work is erected.

Such permission shall be by resolution of the board, entered at full length in the minutes, including all the terms, conditions and stipulations which the board deem expedient, and a written lease in duplicate shall be executed in conformity to such resolution, by the comptroller, on behalf of the state, and by the lessee; one of such duplicates shall be deposited in the office of the comptroller and the other delivered to the lessee.

Every such building shall be erected at such point, on such plan and not exceeding such dimensions as the superintendent of public works specifies, by a minute in writing, recorded at full

amount of moneys on their hands or on deposit at the close of the quarter preceding, in the banks designated to receive such deposits, and shall pay over such amount at once to the treasurer of the state.

§ 10. Deposit of moneys by state officers.-Every state officer or other person, except the state treasurer, receiving or disbursing moneys belonging to the state, shall deposit and keep all the moneys received by him, deposited to his official credit in some responsible bank or banking house, to be designated by the comptroller, until such moneys are paid out or disbursed according to law. Every such bank or banking house, when required by the comptroller, shall execute and file in his office an undertaking to the state in such sum and with such sureties as are required and approved by him, for the safekeeping and prompt payment on legal demand therefor of all such moneys held by or on deposit in such bank or banking house, with interest thereon, on daily or monthly balances at such rate as the comptroller may fix. Every such undertaking shall have indorsed thereon, or annexed thereto, the approval of the attorney-general as to its form.

11. Deposits of moneys by charitable and benevolent institutions. All moneys received from the state by any charitable or benevolent institution, supported wholly or partly by moneys received from the state, shall be deposited in such national or state bank or trust company as the comptroller may designate. Every such bank or trust company shall give an undertaking, as provided in the last section. The treasurer of such institution shall keep all the funds thereof which come into his possession from the state, deposited in his name as such treasurer in such bank or trust company.

§ 12. Proofs required on audit by the comptroller.-The comptroller shall not draw his warrant for the payment of any sum appropriated, except for salaries and other expenditures and appropriations, the amounts of which are duly established and fixed by law, until the person demanding the same presents to him a detailed statement thereof in items and makes all reports required of him by law. If such statement is for services rendered or articles furnished, it must show when, where, to whom and under what authority they were rendered or furnished. If for traveling expenses, the distance traveled, between what places, the duty or business for the performance of which the expenses

General Fiscal Provisions.

§§ 13-14

were incurred, and the dates and items of each expenditure. If for transportation, furniture, blank and other books purchased for the use of offices, binding, blanks, printing, stationery, postage, cleaning and other necessary and incidental expenses, a bill duly receipted must be attached to the statement. Each statement of accounts must be verified by the person presenting the same to the effect that it is just, true and correct, that no part thereof has been paid, except as stated therein, and that the balance therein stated is actually due and owing. No payment shall be made to any salaried state officer or commissioner having an office established by law, for personal expenses incurred by him while in the discharge of his duties as such officer or commissioner at the place where such office is located. No manager, trustee or other officer of any state charitable or other institution, receiving moneys from the state treasury in whole or in part for the maintenance or support of such institution, shall be interested in any purchase or sale by any such officers.

§ 13. Regulations for the transmission of public moneys.— The comptroller may make such regulations and give such directions, from time to time, respecting the transmission to the treasury of moneys belonging to the state from the several county treasurers and other public officers as in his judgment is most conducive to the interests of the state. He may, in his discre tion, audit, allow and cause to be paid the expenses necessarily incurred under or in consequence of such regulations and directions, or so much thereof as he deems equitable and just.

§ 14. Temporary loans and revenue bonds.--From time to A2.c.366 time, as the legal demands on the treasury render it necessary. the comptroller may make such temporary loans at a rate of interest not exceeding five per centum per annum, as are necessary to discharge such demands, and may issue transfer certificates for the amount borrowed, with interest, payable semi-annually, and the principal payable at such time or times not exceeding seven years, at which in his opinion, the treasury will be in a condition to pay the same from the revenues of the state applicable to their payment, and so much of such revenues as will be sufficient to pay the amount borrowed, are pledged to that object. He may issue bonds in anticipation of the state tax, authorized to be levied for the current expenses of the government, not exceeding fifty per centum of such tax to any one year, payable on or before May fifteenth following the date of issue, and draw

ing interest at the least rate obtainable by him. The proceeds of such bonds shall be applied in payment of the current expenses of the government and to no other object. When received into the treasury, so much as may be necessary of the taxes in anticipation of which any such bonds are issued, shall be applied exclusively to the payment of the principal and interest of such bonds. He shall include in his annual report, a detailed statement of all such loans made and bonds issued during the year, and of his proceedings in relation thereto.

§ 15. New in place of lost certificates.-The comptroller may issue to the lawful owner of any certificate or bond issued by him in behalf of this state, which he is satisfied, by due proof filed in his office, has been lost or casually destroyed, a new certificate or bond, corresponding in date, number and amount with the certificate or bond so lost or destroyed, and expressing on its face that it is a renewed certificate or bond. No such renewed certificate or bond shall be issued unless sufficient security is given to satisfy the lawful claim of any person to the original certificate or bond, or to any interest therein. The comptroller shall report annually to the legislature the number and amount of all renewed certificates or bonds so issued.

§ 16. Forms of state accounts.-The comptroller shall prepare a form of accounts to be observed in every state charitable institution, reformatory, house of refuge, industrial school, department, board or commission, which shall be accepted and followed by them, respectively, after thirty days' notice thereof. Such forms shall include such a uniform method of bookkeeping, filing and rendering of accounts as may insure a uniform statement of purchase of like articles, whether by the pound, measure or otherwise, as the interests of the public service may require, and a uniform method of reporting in such institutions and departments, the amount and value of all produce and other articles of maintenance raised upon the lands of the state, or manufactured in such institution, and which may enter into the maintenance of such institution or department. All purchases for the use of any department, office or work of the state government shall be for cash. Each voucher, whether for a purchase or for services or other charge shall be filled up at the time it is taken. Where payment is not made directly by the state treasurer, proof in some proper form shall be furnished on oath that the voucher was so filled up at the time it was taken, and that the money stated