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between this and


sembly at every regular session thereof; and he shall also report to the General Assembly, when required, all and any information connected with the business of his office.

$ 8. The Auditor shall keep an account of all claims of Debts or credits debt or credit which may exist between the General Governother States and ment and this State, and between this State and any other individuals, huw kept.

State. He shall keep an account between the Commonwealth and all her civil officers whose salary or wages are payable out of the Treasury; the compensation to members of the General Assembly and the officers thereof; an account of which is to be kept in separate books by the Clerk of each House, certified and deposited with the Auditor.

$ 9. He shall audit and enter in account all other demands Duty as to de payable at the Treasury, all accounts of the collection of the the Treasury, & revenue or other tax, or public money, and of all public in regard to public officers and debts. All public officers or public debtors who fail to ren

der their accounts at the proper time, or to pay the money in their hands, due the Commonwealth, into the Treasury, the Auditor shall report to the Attorney General, and cause proceedings to be instituted against them, and faithfully prosecuted, to enforce the performance of such duty and the payment of the money into the Treasury. If, upon any such judicial procedure, it shall appear that nothing is due the Commonwealth, the defendant shall, nevertheless, pay the cost.

S 10. The Auditor, in numbering and dating his warrants, Warrants, when shall begin the first day of January and end the thirty-first numbering & dating to begin, and of December, inclusive, in each year, so as to exhibit the

number, date, and amount of each warrant, for what issued, and to whom payable. He shall transfer the entries of such warrants into the book of general accounts, under separate and distinct heads, exhibiting the total amount of issues for each department of the public service.

S 11. The Auditor and his sureties shall be liable on his Liability on offi- official bond for the acts of the Assistant Auditor and the of Assistant or clerks in the office. Any assistant or clerk shall be removed duty to remove. by the Auditor for neglect of duty, malfeasance in office, in:

competency, intemperance, idleness, or other sufficient cause.

$ 12. The amount of payment of taxes into the Public Amount of tax Treasury, and the expenditures thereof, shall be kept, so kept.

as to exhibit truly the amount received from and expended in each county.

how exhibited.

cial bond for acts

clerks, and when

payments — how

Treasurer to be

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required by Auditor to on oath from any



upon advice.

$ 13. A book shall be kept by the Auditor, in which shall Receipts by the be entered all receipts by the Treasurer for money paid into entered by Auditthe Treasury within each year.

§ 14. The Auditor shall have power to require informa- Information tion, on oath, from any person, party, or privy, touching

be given any matter relative to any account which he is required to person. state, audit, or settle, and may administer the oath himself, or have it done by any officer authorized to administer an oath. If a person, when required by the Auditor to be sworn for such purpose, shall refuse, he shall be guilty of a misdemeanor, and fined, upon indictment and conviction thereof, not exceeding one hundred dollars, at the discretion of the jury. $ 15. The Auditor shall call upon the Attorney General When Attorney

General may be for advice and counsel, whenever he shall deem it necessary, upon all questions connected with his official duties.

$ 16. He shall grant written authority to the Treasurer to Authority to the receive money from public officers or other persons, due to ceive money to he the Commonwealth, stating the person, the amount to be it shall contain. paid in, and on what account paid, and charge the same to the Treasurer, in an appropriate book, under its proper head. $ 17. He shall keep the accounts of his office so that they Accounts of all

money paid in will truly and clearly exhibit the amount of all moneys paid to the Treasury,

how to be kept. into the Treasury, by whom, and for what account paid; and also, in like manner, exhibit the amount of public expenditures, and each item therefor. He shall keep an accurate account in books of all warrants and certificates by him drawn or issued, showing in due succession the date, number, and amount of the warrant, for what, and to whom issued.

$ 18. The Auditor shall, when required, furnish the Gov- The condition of ernor any information in his power concerning the condition be furnished the of the Treasury, the state of the public finances, and such books and papers other information concerning the business of his office which spection. the good of the public service may demand; and the books and papers of his office shall at all times be subject to the inspection of the Governor.

$ 19. The Auditor, on or before the sixth day of every Annual income a regular session of the General Assembly, shall faithfully re- ernment, when to port the annual income and expenses of the government for General Assem. the two years preceding the tenth of October of each year, manner.

open to his in

bly, and in what


Lands of non-residents - the re

in such a manner as to exhibit the sources of the income, and objects of expenditure, in detail and in the aggregate; and also an estimate of the revenue and expenditures for each of the succeeding two years, commencing and ending the fiscal year on the tenth day of October. He shall report all deficiencies of revenue to meet the expenditures of government; and also a statement of all sums due the Commonwealth, when, for what, and from whom due.

$ 20. Warrants for the monthly salary due to public offi. Wanants for sal. cers shall not be issued before the last day of each month.

A warrant may be issued to any officer of the Commonwealth for the portion of salary due for a fractional part of a month in which the officer shall have served.

S 21. A book of transfers of non-residents' lands shall be

provided by the Auditor. A non-resident who may have ports of Auditor conveyed his lands, which have been entered with the Audbe printed and itor for taxation, shall have the right to transfer the lands so Binderiekami and conveyed, and have the same charged for taxes in the name

of the alienee, upon the production of the legal evidence of conveyance. A fee of fifty cents shall be paid the Auditor by the person requiring the transfer for each separate tract transferred, which shall be paid into the Treasury by the Auditor at the end of each fiscal year. A book shall be kept by the Auditor, in which shall be entered all receipts by the Treasurer for money paid into the Treasury in each fiscal year. The Auditor shall have a sufficient number of the reports of the Auditor and Treasurer printed for the use of the General Assembly and such public officers as are required to be furnished with them, not to exceed two thousand in number. He shall examine and settle the accounts of the Public Printer and Public Binder once in each year, and report the result to the General Assembly.

accounts of Pub

and settled.

Auditor' duties in relation to the Sinking and School Funds.

$ 1. The Auditor shall keep separate accounts of all IR. S., 197

money paid into the Treasury, and all disbursements of Sinking Fund me Common School the same on account of the Sinking Fund and the Com

re- mon School Fund, and see that no part of the ordinary spect of

revenue, not specifically devoted to said funds, shall be drawn from the Treasury, and applied to the one or the other.

Auditor in


railroads, &c.

the monthly settlement be.


ment to refer to

rants drawn.

$ 2. Accounts shall be kept by the Auditor with all of Duty as to banks, the banks and other moneyed institutions required by law to pay tax or money into the Treasury.

$ 3. Accounts shall be kept with all turnpike road com- As to turnpikes, panies, railroads, and other incorporations or bodies-politic, in which the State may own stock, or which are required to pay a tax or money to the Commonwealth.

$ 4. The Auditor and Treasurer shall, once in each month, As make a settlement of the receipts and disbursements of the tween Auditor * money at the Treasury of every description, under appropriate heads, and file the same with the Secretary of State, whose duty it shall be to report them to the General Assembly within the first ten days of each regular session. And the Auditor shall, once in each month, ascertain whether the money on hand in the Treasury agrees with the balance shown by the books of the Treasurer. The result of such investigation he shall immediately report to the Governor.

$ 5. The Auditor shall append to the statement made in December statethe month of December in each year, to accompany his the list of acts biennial report, a list of the acts of the General Assembly under which he has drawn his warrants for the preceding twelve months.

$ 6. Before the Auditor issues a warrant for the interest Bonds with coudue upon any bond of this Commonwealth, made payable Auditor in payat the Treasury, the bond, with the coupon due, shall be produced to him. The number, date, amount, and payee of said bond, as also the amount of the interest due, and to whom and when paid, shall be entered in a well-bound book kept for that purpose. The coupon shall be detached from the bond and destroyed, and a receipt taken from the person to whom he has paid the interest, and to whom he has issued the warrant, specifying the time for which the interest was paid; and he shall indorse on the bond the time to which the interest has been paid, which receipt he shall preserve. Monthly reports of all such payments, exhibiting the amount paid, when and to whom paid, shall be made to the Secretary of State, who shall record the same in a wellbound book, and file and preserve said reports; and, within the first twelve days of each regular session, report the amount of each monthly payment to the General Assembly.

$ 7. When it shall appear to the Auditor of Public Ac- Taxes paid when counts that money has been paid into the Treasury for taxes,


not due --- how to be refunded.


when no such taxes were in fact due, he shall issue his warrant on the Treasury for such money so improperly paid, in behalf of the person who paid the same. Nothing herein contained shall authorize the issuing any such warrant in favor of any person who may have made payment of the revenue tax due on any tract of land, unless it is manifest that the whole of the taxes due the Commonwealth on such land has been paid, independent of the mistaken payment, and ought to be reimbursed.

$ 8. The Auditor shall not draw his warrant for any money Limitation as to improperly paid for taxes, unless application be made in each

case within two years from the time when such payment was made.

$ 9. The Auditor, upon the production of the receipt of Auditor to settle the Keeper of the Penitentiary, for the delivery of a convict fer the delivery of or convicts, shall audit the account of the sheriff, guards, or

officer, for conveying said convict or convicts, and if found correct, draw his warrant on the Treasury for the amount thereof.

$ 10. The Auditor, on application, may, if he deems it just Power over sub- to do so, remit all damages imposed on delinquent tax-payers, ject of remission of damages to de except ten per centum per annum interest, and agents' comlinquent lax-pay

missions; but the remission shall not be made in any case, except where the property has been returned delinquent three years prior to the application.


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$1. Every child shall be deemed a bastard who shall be 8. A. 1865, 134. begotten and born out of lawful wedlock; and in cases

where a woman shall have been divorced from her husband on the ground of her being pregnant by another man at the time of her intermarriage, and having concealed her pregnancy from her husband, the child of which she was thus pregnant shall be deemed a bastard for all purposes what


§ 2. Any unmarried woman may go before the clerk of Charge of bạs. the county court of the county wherein she has been delivtardy, how made.

ered of a bastard child, or of the county of her residence, if she was delivered thereof in another State, and accuse any

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