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 lawfu! 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, certificates 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 specifieed. 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 depository 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 appr»priation 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 directors, regents, or any person or persons, board or body, acting or assuming to act for and on behalf of any institution kept or maintained in whole or in part by this state, to expend for any fiscal year any greater sum for the maintenance, or on account of such institution, than shall have been appropriated by the legislature therefor for such year; except it be necessary for current expenses, and then only by and with the consent of the board of public works, duly entered of record in its proceedings before the expenditure or any part thereof shall have been made. It shall be unlawful for any such officer, board, body or person to expend for the erection, improvement or repair of any building or structure, or for the purchase of any real estate or other property, or upon any contract or undertaking whatsoever to be performed in whole or in part by the state, any sum exceeding that which shall have been appropriated or authorized therefor by the legislature, nor shall they incur any debt or obligation on any such account, not expressly authorized by the legislature, nor use in part payment only upon the purchase or construction. of any land or structure any sum which shall have been appropriated or authorized by the legislature in full payment for such object. (Code 1916, c. 17.)

§ 20. Unlawful expenditures by county courts and boards of education; incurring debt in excess of available funds. It shall be unlawful for any county court or board of education to expend any money or incur any obligation or indebtedness not expressly authorized by law to be paid or incurred by such body. Nor shall such county court or board of education make any contract, express or implied, the performance of which, in whole or in part, would involve the expenditure of money in excess of funds legally at the disposal of such county court or board of education, as the case may be. Any such officer or person who, in violation of any of the provisions of this act, shall expend any sum or amount of money, incur any debt or obligation, or make or participate in the making of any such contract, or shall be party to any such in any official capacity, shall be personally liable therefor, both jointly and severally, and an

action may be maintained therefor by the state, county, district, or any person prejudiced thereby, in any court of competent jurisdiction, and such official shall further be guilty of a misdemeanor and upon conviction thereof be fined not less than ten nor more than five hundred dollars, and may be confined in jail not less than ten days nor more than one year, and, in addition to the penalties hereinbefore provided, such official or person violating any of the provisions of this act shall forfeit his office. And there shall be no liability upon the state, county or district. or the funds thereof, on account of any such debt, obligation or contract. (Code 1916, c. 17.)

§ 21. Account of appropriations. The auditor and treasurer shall each keep in books to be used for that purpose exclusively, an account of every appropriation made by law, and of the several sums drawn thereon, so that the said books may show at all times the balance undrawn on each appropriation. The account so kept shall be compared every quarter year and the errors, if any, be corrected. (Code 1916, c. 17.)

§ 22. Account of each public expenditure. When the treasurer issues his check on a depository, he shall credit the same to the account of such depository, and charge it to the general account of receipts and disbursements mentioned in the twelfth section of this chapter. The auditor shall keep accounts of the particular heads of expenditures, and when he issues his warrant on the treasurer, shall credit the treasurer's account therewith and charge the same under the particular head of expenditure to which it properly belongs, distinguishing especially the dis bursements on account of the capital and the annual income of the school fund, as before directed in relation to the receipts belonging to the said fund. (Code 1916, c. 17.)

§ 23. Comparison of books of state auditor and treasurer.-At the end of every quarter of the year, the general account of the treasurer kept on the books of the auditor's office shall be compared with the general account of receipts and disbursements kept by the treasurer, and the errors, if there be any in either, corrected, the receipts and disbursements of the quarter be adjusted and ascertained, and a balance be struck showing the amount then in the treasury, which balance shall be carried forward in the books of both offices to the account for the next quarter. (Code 1916, c. 17.)