bond with good security to be approved by the board of public works, in a penalty of not less than fifty thousand dollars, payable to the State of West Virginia, conditioned for the prompt payment, whenever lawfully required, of any State money, or part thereof, that may be deposited with them; which bond shall be renewed at least every two years from its date, and shall be recorded by the secretary of state in a book kept in his office for the purpose, and a copy of such bond or record thereof, certified by such secretary, shall be prima facie evidence of the execution and contents of such bond in any suit or legal proceeding. The amount of deposits in any bank shall at no time exceed three-fourths of the amount of the penalty of said bond; and all such bonds shall be examined by the board of public works at least once in every three months, and whenever the bond is deemed insufficient by the board of public works additional bond shall be required. Any depository violating any of the provisions of this act shall be discontinued as a State depository. (Code 1916, c. 17.)

§ 9. Same: how payments made and credited. All payments shall be "to the credit of the treasury of West Virginia," and the person making a payment shall take a certificate of deposit from the proper officer of some bank, designated as a State depository, and present the same to the auditor who shall by endorsement thereon, direct upon what account or accounts the treasurer shall receipt for the payment; and if on more than one account, he shall direct what amount is to be credited on each. Upon presentation to him of such certificate the treasurer shall retain and file the same, charging the amount specified therein to the proper bank, and shall deliver to the auditor a receipt, in duplicate, for the amount, stating the amount to be credited on each account according to the direction of the auditor, endorsed on the certificate. The auditor shall endorse on the original receipt as follows "A duplicate hereof has been filed in the auditor's office," and affix his signature and the proper date of such endorsement, which original receipt he shall then deliver to the person presenting the certificate of deposit, and retain and file the duplicate in his office, and charge the amount thereof to the treasurer's account. And no receipt of the treasurer shall be an acquittance or discharge to any person for any

sum of money due this State, unless ordered by the auditor as aforesaid; and any person liable to pay money into the treasury, who shall pay the same otherwise than according to this chapter, shall remain liable for such money, and be subject to the same fine, penalty, forefeiture or damages to which he would have been subject if he had not paid the same. (Code 1916, c. 17.)

§ 10. Same: report of depository; transfer of money. Each depository of state funds shall once in every three months report to the board of public works by its president or cashier, the amount of state funds then on deposit therein, and said report shall be verified by the affidavit of the officer making it, for failure so to report, the board of public works in their discretion, may cause all state funds to be withdrawn from any depository so failing. They shall issue their order to the auditor directing him to draw his warrants on the treasurer for the full amounts of the deposits held by depositories neglecting or refusing to give the security at any time required, or to pay either principal or interest whenever lawfully required. Said order shall also designate the depositories to which said amounts shall be transferred and what amount to each. The board of public works may also thus cause transfers to be made whenever it becomes necessary in order to protect the interest of the State; and if at any time when the legislature is not in session they be of opinion that the safety of the public funds requires that no more money shall be paid to the credit of the treasury into any one or more of the depositories specified in this chapter, the governor shall announce the fact by proclamation to be published in some newspaper printed at the seat of government, and after such proclamation is published, it shall not be lawful to pay any sum of money on State account into any depository to which such payment shall be thereby forbidden, and the auditor shall promptly notify all sheriffs and collectors of moneys belonging to the State by mail of any such discontinuance, but all such proclamations and orders shall as soon as possible thereafter, be submitted to the legislature. The money collected in any senatorial district of this State shall be deposited in some lawful depository of state funds situate therein, if there be such; but if from any cause there be no such depository, or no safe depository therein, then said money shall be deposited or transferred to some lawful

depository or depositories in a different district or districts. in the State. (Code 1916, c. 17.)

§ 11. Accounts of state treasurer and auditor.-The treasurer shall keep in his office separate accounts with each depository, and also a general account of receipts and disbursements for the State, and when money is paid into the treasury, it shall be charged to the proper depository and credited to the said general account. The auditor shall keep in his office separate account of the particular heads or sources of revenue, and a general account with the treasurer, beside such individual accounts with officers and persons as may be necessary, and shall charge every sum of money received for the State as aforesaid, to the treasurer's account, and credit it under the particular head of revenue to which it properly belongs, distinguishing especially in distinct accounts the receipts on account of the capital of the school fund and those on account of the income of said fund subject to annual distribution. It shall be the duty of the auditor on all certificates of deposit of interest on deposits to indicate to the treasurer to receipt for one-half of the amount of such certificate as of interest on state fund, and one-half as interest on general school fund. (Code 1916, c. 17.)

§ 12. Manner of payment from treasury.-Every person claiming to receive money from the treasury of the State, shall apply to the auditor for a warrant for same; and the auditor shall thereupon examine the claim, with the vouchers, certificate and evidence, if any, offered in support thereof; and for so much thereof as he may find to be justly due by the State, if payment thereof be authorized by law, and there be an appropriation not exhausted or expired out of which it is properly payable, he shall issue his warrant on the treasurer, specifying to whom and on what account the money mentioned therein is to be paid, and to what appropriation the same is to be charged. On the presentation of such warrant to the treasurer, he shall ascertain whether the same has been drawn in pursuance of an appropriation made. by law, and if he find it to be so, he shall in that case, but not otherwise, endorse his check upon said warrant, directed to some depository, which check shall be payable to the order of the person who is to receive the money therein specified. If said check

should not be presented for payment within three years, it shall then be the duty of the treasurer to again charge it to the depository on which it was drawn, and credit the State fund with the amount, and immediately notify the auditor to make corresponding entries on his books. And no state despository shall pay a check unless it is presented within three years after it was drawn, and the treasurer is hereby authorized to cover into the treasury by appropriate entries, all checks that have been outstanding for three years or over. All claims required by law to be allowed by any court, and payable out of the State treasury, shall have the seal of the court, allowing or authorizing the payment of the same, affixed by the clerk of such court to his certificate of its allowance; and no such claims shall be audited and paid by the auditor unless the seal of such court be thereto attached as aforesaid. No tax or fee shall be charged by the clerk for affixing his seal to the certificate referred to in this act. (Code 1916, c. 17.)

§ 13. Same: necessity of warrant and check. The treasurer shall draw no check on any depository unless there be money enough therein to the credit of the treasury to pay such check. And no depository holding money to the credit of the treasury shall pay out the same, or any part thereof, except upon a check of the treasurer endorsed on a warrant of the auditor authorizing such check. (Code 1916, c. 17.)

§ 14. Same: requisition on auditor-in general.-When appropriation has been made by law, subject to the order or payable on the requisition of a particular officer, board, or person, the order or requisition in writing of such officer, board, or person shall be sufficient authority to the auditor to issue his warrant for the same or any part thereof: Provided. The appropriation has not expired and the amount thereof shall not be exceeded. (Code 1916, c. 17.)

$ 15. Same: requisition by state boards and institutions; statement of expenses.-The appropriations herein made to or for any state board or institution shall be drawn from the treasury upon the requisition of the proper officers thereof made upon the auditor at such times and in such amounts as may be necessary for the purposes for which such appropriations are made; and

the auditor shall pay the amount named in any such requisition at such times and in such installments as shall be necessary for the purpose for which any such appropriation is made. But all requisitions for appropriations for new buildings and substantial betterments, except such as are under control of the board of control, shall be accompanied by the architect's estimate that the amount named in such requisition is needed for immediate The auditor shall not issue his warrants to pay any money out of the state treasury unless the same is needed for present (Code 1916, c. 17.)

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§ 16. Expiration of unexpended appropriation.-Every appropriation or so much thereof as may remain undrawn at the end of three years after the passage of the act by which such appropriation was made, shall be deemed to have expired and no warrant shall thereafter be issued upon it. (Code 1916, c. 17.)

§ 17. When claim against state barred; allowance by legislature. No claim shall be allowed by the auditor after five years from the time when it might by law have been presented for payment. No petition shall be received in either branch of the legislature claiming a sum of money, or praying the settlement of unliquidated accounts, unless it be accompanied with a certificate of disallowance by the auditor, or by the officer, board, or person whose order or requisition was necessary to authorize payment thereof, stating the reason why it was rejected. Nor shall a petition be presented to the legislature for the payment of any claim against the State which might have been asserted under the provisions of chapter thirty-seven of the code, unless it be accompanied by a copy of the record of the proceedings of the proper court upon such claim. (Code 1916, c. 17.)

§ 18. Auditor to administer oaths; seal.-The auditor may administer oaths in relation to any claim presented to him in his official character. He may have and use an official seal, which may be affixed to any official certificate or other paper intended to be used outside of this state. (Code 1916, c. 17.)

§ 19. Expenditures in excess of appropriations.-It shall be unlawful for the superintendent, manager, any officer, board of