Committng Magistrates; Preliminary Examinations; Depositions........727 Arrest Under Governor's Warrant and Preliminary Examination of ABSENTEES. 1. [R. S. 2.] The laws of prescription now existing, whereby absentees and non-residents of the State are entitled to longer periods than persons present or residents in the State, before prescription can be acquired against them, are abolished; and hereafter absentees and non-residents of the State are to stand on the same footing, in relation to the laws of prescription, as persons present or residents of the State; provided, that this section shall not apply to any prescription of one year or less. ACCOUNTS; SUPERVISOR OF PUBLIC ACCOUNTS; ACCOUNTANTS. Accounts to Be in Dollars and Cents. 2. [R. S. 4.] The money accounts of this State shall be expressed in dollars or units, cents or hundredths and mills or thousandths; and all accounts in banks and public offices, and all proceedings in the courts of the State, shall be kept in conformity herewith. Judgments on obligations payable in foreign money must be expressed in dollars and cents, Erlanger v. Avegno, 24 A. 77; Albert v. Bank, 5 A. 720; but courts cannot designate in what sort of legal money judgments shall be paid, that is a legislative function, Olanyer v. Blanchard, 18 A. 616; Galliano v. Pierre, 18 A. 10. SUPERVISOR OF PUBLIC ACCOUNTS. Governor to Appoint Supervisor of Public Accounts. 3. [Sec. 1, Act 25, 1910, p. 38.] The Governor shall appoint, by the advice, and with the consent, of the Senate, a Supervisor of Public Accounts for the State of Louisiana; the term of his office shall be four years, unless sooner removed by the appointing power. Salary and Expenses. His salary shall be Three Thousand Dollars ($3,000.00) per annum, payable monthly, on his own warrant; the General Assembly shall, in addition to his salary, appropriate the sum of $12,000.00 per annum, out of which sum said Supervisor of Public Accounts shall pay such assistants and clerical help as may be necessary and other expenses of his office, including actual expenses while traveling of himself or his assistant. (Amd. Act 60, 1912, p. 71.) Qualifications; Bond. 4. [Sec. 2.] The said Supervisor of Public Accounts shall be a duly qualified elector and a competent accountant. He shall take an oath of office and give bond with good and solvent surety in the sum of Ten Thousand ($10,000.00) Dollars, approved by the Governor and conditioned upon the faithful performance of the duties of his office; said bond, so approved shall be filed in the office of the Secretary of State within thirty (30) days after the issuance of his commission by the Governor. Duties. 5. [Sec. 3.] The said Supervisor of Public Accounts shall examine the books of each tax collector not less than once in every year and oftener, if necessary; said examination shall consist of a thorough review of all books and accounts kept by said tax collectors and an inspection of the receipts of the Auditor of Public Accounts. He shall also obtain from each tax collector a sworn statement of the amount of cash on hand and taxes collected for the current year. At the time of said examination the balance or balances, if any, shall be verified by him. He shall examine into the bond of each tax collector at each inspection and advise the Auditor of Public Accounts as to any changes in the solvency and condition of the sureties thereon. He shall prepare a statement of the result of the examination of the accounts of each tax collector as early as practicable after each examination is made and shall furnish the Auditor of Public Accounts with a copy thereof; said Supervisor of Public Accounts shall have authority to examine and audit the books and accounts of all public boards and commissions, or any department of the State Government, and to that end, shall have access to all papers, books and documents in all offices which he may examine or audit under the provisions of this Act. clerks of court and other public officers shall furnish certified copies of any documents or papers in their possession to said. Supervisor of Public Accounts whenever he shall request same, and said certified copies shall be furnished without any charge All of any kind; all tax collectors shall furnish the Supervisor of Public Accounts with an itemized statement of all back taxes due to the State upon his request. Must Examine Books and Accounts of Assessors. 6. [Sec. 4.] It shall be the duty of the Supervisor of Public Accounts to examine the books, plats, maps and assesment lists of each assessor of the State to ascertain whether the assessors are conforming to existing laws with reference to the regulation of their offices and to this end he shall examine the sworn returns of any taxpayer and all books and papers in said office; and it shall be his duty to see that all laws governing the assessment of property are complied with by the assessors. What Reports and Vouchers to Be Furnished by All State Offices and Institutions. 7. [Sec. 5.] All State boards, commissions and other public offices created by law, and all educational and eleemosynary institutions of this State, including parish school boards, road and drainage districts, shall furnish to said Supervisor of Public Accounts, quarterly, in each year, sworn statements of all monies received by them, from what sources, and all monies expended by them and for what purposes; said statements shall be accompanied by vouchers and other papers necessary to prove the correctness of same, and no officer shall destroy any voucher or other paper belonging to his office before same has been examined and passed upon by said Supervisor of Public Accounts. Defalcations or Irregularities to Be Reported to Governor. It shall be the duty of the Supervisor of Public Accounts to check said statements and, if any irregularities exist, to call the attention of those responsible thereto. In case of any irregularities or defalcations or failure of any officer or employee to comply with the provisions of this Act, it shall be the duty of the Supervisor of Public Accounts to immediately notify the Governor of the State. The quarterly sworn statements provided in this section shall be furnished the Supervisor of Public Accounts between the first and fifteenth of January, April, July and October of each year; the Supervisor of Public Accounts shall install a system of accounting in every office, which, by law it is made his duty to inspect and report upon. The Supervisor of Public Accounts shall return all vouchers to the respective offices after inspection. |