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Seventh-A tabular statement showing the whole number of acres of land and value, total value of town lots, and the whole number and value of each item of taxable property returned by the several assessors or county clerks to the state board of equalization. SEC. 4. [General duties.]—It shall be the duty of the auditor-First-To audit, adjust, and settle all claims for services rendered, or expenditures made for the benefit of the state, provided such services are rendered or expenditures made by authority of law, except only such claims as may be expressly required by law to be audited and settled by other officers or persons. Second-To draw all warrants upon the treasury for money, except only in cases otherwise expressly provided for by law, and all warrants so drawn shall bear upon their face a reference to the law authorizing the drawing of the same, naming the fund out of which it shall be paid, and shall be countersigned by the state treasurer before it is delivered to the party in whose favor it is drawn. Third-To audit, settle, and adjust the accounts of all collectors of the state revenues, and other holders of public money who are required by law to pay the same into the state treasury. Fourth-Whenever it is ascertained that by mistake or otherwise, any county treasurer, or other person, has paid into the treasury any sum of money not due the state, the auditor shall on the state treasurer's certificate that such sum has been paid to him, and that it was not due the state, refund to such county treasurer or other person the amount so paid, by drawing a warrant therefor upon the state treasury. Fifth-To keep an account between the state and the state treasurer, charging him with all amounts by him received, and giving him credit for all sums by him paid on account of indebtedness, redeemed or otherwise, in accordance with law. Sixth-To keep an account of all debts and credits between the state and the several states, and the United States, and with each county in the state. Seventh-To direct prosecutions in the name of the state for all official delinquencies, in relation to the assessment, collection, and payment of the revenue, against all persons who by any means become possessed of public money or property, due or belonging to the state, and fail to pay or deliver the same, and against all debtors of the state. Eighth-To procure from the proper officers an abstract and description of all lands within the state not yet procured, and annually hereafter, abstracts and descriptions of such lands as shall become taxable, the expense of all which shall be paid out of the state treasury, and which lists the auditor shall transmit to the clerks of the counties in which such lands may be situated. Ninth-To give information in writing to either house of the legislative assembly, whenever required, upon any subject relating to the fiscal affairs of the state, or in regard to any duty of his office. Tenth-To furnish offices for himself and the state treasurer, and all fuel, lights, books, blanks, forms, paper, and stationery required for the proper discharge of the duties of their offices, and also such books, blanks, etc., as may be necessary for the use of county clerks, treasurers, assessors, or other officers having duties to perform under the revenue law, which shall be sent, upon the requisition of the county commissioners, to the clerks of the proper counties, for distribution to the several officers; the expense of all which shall be paid out of the state treasury.

SEC. 5. [Settlements with county treasurers, etc.]—All county treasurers, or other persons who are by law required to make settlements or pay money into the state treasury at certain specified times, shall, on or before such date, exhibit their accounts and vouchers to the state auditor, who shall, as soon as practicable, examine, adjust, and settle such accounts, and report to the state treasurer the balance found due the state, and if any county treasurer or other person so required by law to pay funds into the state treasury shall fail to make the settlement herein required at the proper time, or to pay the amount so found due to the state treasurer, and produce his receipt to the auditor within ten days after the settlement above required, the delinquent shall

SEC. 4. The auditor can only audit and adjust claims "provided for by law." An appeal may be taken from his decision and that of the secretary of state. 7 Neb. 105. Under the seventh subdivision of this section in connection with provisions of revenue law then in force, it was held, that a suit against a county treasurer for official delinquencies must be brought by the county clerk at the direction of the auditor. 9 Neb. 435. But see sec. 173, ante chap. 77.

SEC. 5. But see sections 162-168, ante chap. 77,

forfeit to the state all collection fees and mileage allowed by law, and also a penalty of ten per cent. on the amount wrongfully withheld, and interest on the whole at the rate of fifteen per cent. per annum from the time the same should have been paid until actual payment, and the auditor shall charge such delinquent accordingly; and the whole amount of principal and forfeiture may be recovered by action on the official bond of the delinquent, or otherwise, according to law.

SEC. 6. [Claims against state.]-All persons having claims against the state shall exhibit the same, with the evidence in support thereof, to the auditor, to be audited, settled, and allowed within two years after such claims shall accrue; and in all suits brought in behalf of the state, no debt or claim shall be allowed against the state as a set-off, but such as has been exhibited to the auditor, and by him allowed or disallowed, except only in cases where it shall be proved to the satisfaction of the court that the defendant at the time of trial, is in possession of vouchers which he could not produce to the auditor, or that he was prevented from exhibiting the claim to the auditor, by absence from the state, sickness, or unavoidable accident; Provided, The auditor shall in no case audit a claim or set-off which is not provided by law.

SEC. 7. [Examination of witnesses.]-The auditor, whenever he may think it necessary to the proper settlement of any account, may examine the parties, witnesses, or others, on oath or affirmation, touching any matter material to be known in the settlement of such account.

SEC. 8. [Accounts, etc., preserved-Copies.]-All accounts, vouchers, and documents, settled or to be settled by the auditor, shall be preserved in his office, and copies thereof authenticated by his official seal, shall be given to any person interested therein who shall require the same, on the payment to the auditor of ten cents for every one hundred words in such copies.

SEC. 9. [Warrants, when drawn.]-In all cases of grants, salaries, pay, and expenses, ascertained and allowed by law, found due to individuals from the state when audited, the auditor shall draw warrants upon the treasury for the amount; but in case of claims, the adjustment and payment of which are not provided for by law, no warrant shall be drawn by the auditor, or countersigned or paid by the state treasurer, but all such claims shall be reported to the next legislative assembly, with such recommendation as the auditor may deem just.

SEC. 10. [Decision on claims referred to legislature.]—If any person interested shall be dissatisfied with the decision of the auditor on any claim, account, or credit, it shall be the duty of the auditor, at the request of said person, to refer the same, with the reason for his decision to the legislative assembly.

SEC. 11. [Report of delinquent county treasurers.]-The auditor shall report to the legislative assembly, within ten days after the commencement of each regular session, a list of all county treasurers, and other persons holding the public money, whose accounts remain unsettled for six months after they should have been settled according to law, or remain unsettled at the close of the fiscal year, with the reason, if any, therefor.

SEC. 12. [Administer oaths, when.]-The auditor shall have power to administer all oaths or affirmations required by law, in matters pertaining to the duties of his office, and may do and perform all acts or duties authorized to be performed by notaries public, by the laws of the state, subject however to such restrictions as are provided by law for notaries.

SEC. 13. [Records-Inspection by legislature.]-All books, papers, letters, and transactions pertaining to the office of auditor, shall be open to the inspec tion of a committee of the legislative assembly, or either branch thereof, who shall examine and settle all the auditor's accounts.

SEC. 14. [Deputy.]-The auditor shall have power to appoint a deputy, whe shall give a bond to the state of Nebraska, with good and sufficient security, in the same

SEC. 14. See sec. 19, chap. 10, ante.

sum required of the auditor, which bond shall be approved by the governor, and deposited with the secretary of state, and when so appointed the deputy may do and perform, in the absence of the auditor, such acts, herein authorized and required of the auditor, as the auditor may authorize him to do, subject to the same restrictions; Provided, however, That the state shall not be liable for, or pay any salary to such deputy other than the salary provided for the auditor for his services, unless allowed by the legislative assembly.

SEC. 15. [Seal.]-The auditor shall keep a seal of office for the authentication of all papers, writings, and documents required to be certified by him, and copies so authenticated and certified, of all papers and documents lawfully deposited in his office, shall be received in evidence as the original.

SEC. 16. [Records delivered to successor.]-The auditor shall deliver over to his successor in office all books, papers, records, vouchers, presses, and other furniture connected with or in any wise appertaining to his office.

SEC. 17. [Fiscal year.]-The fiscal year shall commence on the first day of December in each year, and end on the thirtieth day of November in each year.

ARTICLE IV.-TREASURER.

SECTION 1. [Residence-Office.]-The state treasurer shall reside and keep his office at the seat of government. [R. S. 24. G. S. 1016.]

SEC. 2. [General duties.]-It shall be the duty of the state treasurer: First -To receive and keep all moneys of the state not expressly required to be received and kept by some other person. Second-To disburse the public moneys upon warrants drawn upon the state treasury according to law and not otherwise. Third-To keep a just, true, and comprehensive account of all moneys received and disbursed. FourthTo keep a just account with each fund, and each head of appropriation made by law, and the warrants drawn against them. Fifth-To render a full statement to the auditor of all moneys received by him from whatever source; if on account of the revenue, for what years; of all penalties and interest on delinquent taxes reported to, or accounted for, to him, and of all disbursements of the public funds; with a list, in numerical order, of all warrants redeemed, the name of the payee, amount, interest, and total amount allowed thereon; with the amount of the balance of the several funds unexpended; which statement shall be made on the first day of December, March, June, and September, and oftener if required. Sixth-To report to the legislative assembly as soon as practicable, but within ten days after the commencement of each regular session, a detailed statement of the condition of the treasury, and its operations for the preceding fiscal year. Seventh-To give information in writing to either house of the legislative assembly, whenever required, upon any subject connected with the treasury, or touching any duty of his office. Eighth-He shall account for and pay over all moneys received by him as such treasurer to his successor in office, and deliver all books, vouchers, and effects of office to him, and such successor shall receipt therefor.

SEC. 3. [Records-Inspection by legislature.]—All the books, papers, letters, and transactions pertaining to the office of treasurer, shall be open to the inspection of a committee of the legislative assembly or either branch thereof, to examine and settle all accounts, and to count all moneys; and when the successor of any such treasurer shall be elected and qualified the state auditor shall examine and settle all accounts of such treasurer remaining unsettled, and give him a certified statement showing the balance of moneys, securities, and effects for which he is accountable, and which have been delivered to his successor, and report the same to the legislative assembly.

SEC. 4. [Administer oaths, when.]-The treasurer shall have power to administer all oaths required by law, in matters pertaining to the duties of his office. SEC. 5. [Seal-Copies of records-Evidence.]-The treasurer shall

SEC. 17. See Const. sec. 19, art. III. 5 Neb. 570.

ART. IV. Chap. IV, R. S. 24. G. S. 1016. See 8 Neb. 67. Sec. 4, Chap. 8.
For deposit of state funds see post, art. XIII. sec. 3a this chap.

keep a seal of office for the authentication of all papers, writings, and documents required by law to be certified by him, and copies so authenticated and certified, of all papers and documents lawfully deposited in his office, shall be received as evidence the same as the original papers and documents.

SEC. 6. [Neglect to pay warrant.]-If the state treasurer shall willfully refuse or neglect to pay any warrant lawfully drawn upon the treasury, when the money for the payment of the same is in the treasury, he shall forfeit and pay fourfold the amount, to be recovered by action against the treasurer and his sureties, on his official bond or otherwise. He shall also suffer such punishment as the law may provide.

SEC. 7. [Deputy.]—The treasurer shall have power to appoint a deputy, who shall give a bond to the state of Nebraska, with good and sufficient security, to be approved by the governor, in the sum of ten thousand dollars, which bond, together with a copy of his appointment and oath of office, the deputy shall deposit in the office of the secretary of the state, and the said deputy may do and perform, in the absence of the treasurer, all of the acts and duties that he may be authorized to perform by the treasurer, subject to the same restrictions as the treasurer, and the treasurer shall be responsible for all the official acts of his deputy.

SEC. 8. [Records delivered to successor.]-The treasurer shall deliver over to his successor in office, all books, papers, records, vouchers, presses, and furniture appertaining thereto.

SEC. 9. [Fiscal year.]-The fiscal year shall commence on the first day of December, in each year, and end on the thirtieth day of November, in each year.

SEC. 10. [Judgments owned by state-Transfer.]-That the state treasurer be, and he is hereby authorized, to sell, assign, and transfer any judgment held and owned by the state against any person or persons, or body corporate, and to sell, assign, and transfer any security in the nature of a mortgage held on behalf of the permanent school fund, to any person or persons, or body corporate that will pay the full amount thereof, and such sale and assignment shall transfer to and confer upon such purchaser or purchasers all the rights of the state in such judgments or mortgages. [1877, § 1, 207.]

ARTICLE V.-ATTORNEY-GENERAL.

SECTION 1. [Deputy.]-That the attorney-general of Nebraska shall have power to appoint a deputy attorney-general, who shall give bond to the state of Nebraska, in the sum of twenty-five thousand dollars, with good and sufficient securities, to be approved by the governor, which bond, together with a copy of his appointment, shall be deposited in the office of the secretary of state. And the said deputy may do and perform, in the absence of the attorney-general, all the acts and duties that may be authorized and required to be performed by the attorney-general. And the attorney-general shall be responsible for all the acts of his deputy. [1887, chap. 84.]

SEC. 1 a. [Appear for state.]-The attorney-general shall appear for the state, and prosecute and defend all actions and proceedings, civil or criminal, in the supreme court, in which the state shall be interested or a party, and shall also, when requested by the governor, or either branch of the legislature, appear for the state and prosecute and defend in any other court, or before any officer, any cause or matter, civil or criminal, in which the state may be a party, or interested. [1869, § 3, 165. Amended 1873. G. S. 1018.]

SEC. 2. [Prosecute official bonds, state contracts, etc.]-The attcrney general may, on his own motion, or whenever thereunto requested by any officer of

SEC. 9. Cited 22 Neb. 36.

SEC. 10. "An act to enable the state to realize upon judgments and mortgages held and owned by the state against any person or persons or body corporate, whether securities held on behalf of the permanent school fund, or otherwise." Took effect June 1, 1877.

ART. V. SEC. 1. "An act to provide for the appointment of a deputy attorney general." Took effect July 1. 1887. Cited 25 Neb. 670.

SEC. 1 a. "An act to provide for the election of an attorney general for the state of Nebraska, and to prescribe his duties and fix his compensation." Passed and took effect February 15, 1869. Cited 22 Neb. 318. 25 Id. 668.

the executive department, having charge of any official bond, contract, or matter, shall upon a breach thereof, prosecute any official bond, deposited in any office of the executive department, or any contract in which the state is interested, and may, and when so requested shall bring, prosecute, and defend for the state, any suit, matter, or thing, civil or criminal, in which the state is interested, or relating to any matter connected with the executive department. [Id.]

SEC. 3. [Counsel and advise officers.]-The attorney general shall consult with and advise the district attorneys, when requested by them, in all matters pertaining to the duties of their office; and he shall have authority to require their aid and assistance in all matters pertaining to his duties in their respective districts, and may, in any case brought to the supreme court from their respective districts, demand and receive the assistance of the district attorney from whose district such case is brought. He shall also, when required, give his opinion in writing, without fee, upon all questions of law submitted to him by the legislature, or either branch thereof, or by the governor, secretary of state, treasurer, or auditor. [1869, § 5, 165.]

SEC. 4. [Assist officers-Report to legislature.]-Whenever requested by the governor, secretary of state, treasurer, or auditor, he shall prepare proper drafts for contracts, forms, and other writings which may be wanted for the use of the state; and he shall report to the legislature, or either branch thereof, whenever requested, upon any business pertaining to the duties of his office. [Id. § 6.]

SEC. 5. [Pay money into treasury.]—All moneys received by the attorney general, belonging to the people of this state, shall be immediately, upon the receipt thereof, paid by him into the state treasury. [Id. § 7.]

SEC. 6. [Register of cases.]-He shall keep in proper books, provided for that purpose at the expense of the state, a register of all actions and demands prosecuted or defended by him in behalf of this state, and of all proceedings had in relation thereto, and shall deliver the same to his successor in office. [Id. § 8.]

ARTICLE VI.—COMMISSIONER OF PUBLIC LANDS AND BUILDINGS.

SECTION 1. [Deputy.]-The said commissioner shall appoint a deputy, who shall attend at the office of said commissioner, from whom he shall require a bond not less than ten thousand dollars, and who shall, in the absence of said commissioner, perform all acts devolving upon him by law. [1877, § 2, 172.]

SEC. 2. [Seal.]-The said commissioner shall procure a seal with proper devices and the words "Nebraska State Land Office," engraved thereon, which seal shall be used by him officially in all matters pertaining to his office wherein a seal is required. [Id. § 3.]

SEC. 3. [Records.]-The records appertaining to all public lands of the state shall be kept in the office of said commissioner at the seat of government. [Id. §4.]

SEC. 4. [Duties.]-The commissioner shall perform such duties as may be devolved upon him by the boards provided for in section 19 of article V and section 1 of article VIII of the constitution. [Id. § 5.]

SEC. 5. [Custodian of field notes, etc.]-That the commissioner of public lands and buildings of Nebraska be and he is hereby made, appointed, and constituted as a custodian within and for the said state of Nebraska to receive from the surveyor general of the United States for the state of Nebraska or from any other authorized officer or agent of the United States having the care, custody, and keeping of the same, all the field notes, maps, charts, records, and all other papers appertaining or in any manner connected to or with the land titles within the state of Nebraska, including all surveys of

ART. VI. "An act defining the duties of the commissioner of public lands and buildings." Laws 1877, 172. Took effect Feb. 19, 1877. Sec. 1, of original act repealed 1881, 102.

SECS. 5-8. "An act to appoint the Commissioner of Public Lands and Buildings of Nebraska a custodian in the state of Nebraska to receive from the surveyor general for the state of Nebraska or other authorities of the United States, all field notes, maps, charts, records, and all other papers appertaining to the land titles within the state of Nebraska, including all surveys made under and by the authority of the United States of all lands within the state of Nebraska, and to authorize and require such custodian to receive the same and provide for their safe keeping and care." Passed and took effect March 2, 1889. Laws 1889, chap. 84.

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