CHAPTER LXIV.

STATE INSTITUTIONS.

AN ACT concerning appropriations for State Institutions.

drawn.

Be it enacted by the Legislature of the State of Kansas: SECTION 1. All appropriations made to the several state institutions for building purposes, shall be drawn Money-how from the state treasury on warrants of the auditor of state upon monthly estimates of material furnished, and labor and service performed. Such estimates to be furnished in itemized form by the architect of such institution, and approved by the board of directors of such institution or the chairman of such board.

SEC. 2. All appropriations made for current expenses, salaries, etc., shall be drawn quarterly, upon properly approved vouchers in accordance with existing laws.

SEC. 3. All laws and parts of laws inconsistent with this act are hereby repealed.

SEC. 4. This act to take effect and be in force from and after its passage.

Approved February 16, 1872.

I hereby certify that the foregoing is a true and correct copy of the original enrolled bill now on file in my office, and that the same was published in the Kansas Daily Commonwealth February 17, 1872.

W. II. SMALLWOOD,
Secretary of State.

Debts may be deducted.

Proviso.

CHAPTER LXV.

PERSON, COMPANY OR CORPORATION.

AN ACT to amend an act entitled "an act to provide for the assessment and collection of taxes," approved February 27, 1868.

Be it enacted by the Legislature of the State of Kansas :

SECTION 1. That section six of article three of an act entitled "an act to provide for the assessment and collection of taxes" be amended so as to read as follows: Section 6. Debts owing in good faith by any person, company or corporation, may be deducted from the gross amount of credits belonging to such person, company or corporation: Provided, Such debts are not owing to any person, company or corporation as depositors in any bank or banking association, or with any person or firm engaged in the business of banking in this state; and the person making out the statement of his personal property to be given to the assessor, need only set forth the amount of his credits remaining after such deduction. But no person, comallowable when. pany or corporation shall be entitled to any deduction on account of any bond, note or obligation given to any mutual insurance company, nor on account of any unpaid subscription to any religious, literary, scientific or benevolent institution or society.

Deduction, not

Section repealed.

SEC. 2. Original section six (6) of the act to which this is amendatory is hereby repealed.

SEC. 3. This act to take effect and be in force on and after its publication in the Kansas Weekly Commonwealth.

Approved March 1, 1872.

I hereby certify that the foregoing is a true and correct copy of the original enrolled bill now on file in my office, and that the same was published in the Kansas Weekly Commonwealth March 21, 1872.

W. H. SMALLWOOD,
Secretary of State.

CHAPTER LXVI.

WAIVER-JUDGMENT-JUDICIAL SALES.

AN ACT relating to the sale of property without appraisement.

Be it enacted by the Legislature of the State of Kansas:

Appraisement of how waived.

SECTION 1. That if the words "appraisement waived," or other words of similar import, shall be inserted in any real property, deed, mortgage, bond, note, bill or written contract hereafter made, any court rendering judgment thereon, shall order as part of the judgment that the same and any process issued thereon, shall be enforced, and that lands and tenements may be sold thereunder without appraisement; and such judgment, and any process issued thereon, shall be enforced, and sales of lands and tenements made thereunder, without any appraisement or valuation being made of the property to be sold: Provided, That no order of sale or execution shall be issued upon such judgment until the expiration of six months from the time of the rendition of said judgment.

SEC. 2. All laws and parts of laws in conflict with any of the provisions of this act, are hereby repealed.

SEC. 3. This act shall take effect and be in force from and after its publication once in the Kansas Weekly Commowealth.

Approved March 1, 1872.

I hereby certify that the foregoing is a true and correct copy of the original enrolled bill now on file in my office, and that the same was published in the Kansas Weekly Commonwealth March 14, 1872.

W. II. SMALLWOOD,
Secretary of State.

Appointment, how made

When to qualify.

Oath of office.

Office and records

AN ACT to provide for county auditors and specifying their powers, and for other purposes connected therewith.

Be it enacted by the Legislature of the State of Kansas:

SECTION 1. That in all counties containing over thirty thousand inhabitants, there shall be appointed by the district court of said county, and confirmed by the board of county commissioners, one person who shall have the qualifications of an elector, and who shall be styled county auditor, and who shall hold his office for the period of two years, unless sooner removed by the district court for cause according to existing law, and if so removed the causes therefor shall be made part of the record of the day's proceedings on which said removal

is made.

SEC. 2. Within ten days after receiving a certificate of the order appointing him to the office specified in the first section of this act, and after his confirmation by the county board, as provided herein, it shall be the duty of such person to file with the district clerk of his county a bond, with at least two sufficient sureties, in the sum of fifty thousand dollars, to the proper county, conditioned that he will faithfully perform the duties of his office, which bond and the sureties therein, shall be approved by the district court of the proper county, which approval shall be made part of the records of said court.

SEC. 3. It shall be the duty of such appointee, immediately upon the filing of his bond, as provided in the first section of this act, to file with said clerk an affidavit that he will faithfully perform the duties of his office.

SEC. 4. It shall be the duty of such county auditor, immediately upon his qualification as hereinbefore provi

ded, to furnish himself with such records as may be necessary, and keep the same in some safe and convenient office, the expense of which shall be borne by the proper county, and to keep his office open for the transaction of business as other county offices are kept according to law.

SEC. 5. It shall be the duty of such auditor to audit all claims, of every nature and description, presented to Duties of auditor. or claimed against his county, showing the nature of the claim, the amount allowed, to whom, and keep a perfect record thereof, and of his decision thereon, and it shall be the duty of the county clerk to certify to the auditor on or before the first Monday of each month, all claims or demands against the county on file in his office, and to furnish to the auditor all information he may have in regard thereto: Provided, That this section shall not apply to the bonded indebtedness of the county or the payment of interest due thereon.

SEC. 6. It shall be the duty of the auditor, immediately upon the reception of the claims certified to him by same. the county clerk to proceed to examine and audit the same, and on or before the first Monday of the next succeeding month, to certify to the county clerk his report and decision on the claims before him, stating, in proper form the specific amount allowed by him, to whom allowed, with a memorandum stating under what law, and by virtue of what contract such amounts are allowed, and where claims are not allowed by him, or when they are partially allowed, the reasons therefor, shall also be stated in the report, and all claims certified by the county clerk to the auditor shall be reported by the auditor on or before the first Monday of next succeeding month. after their reception by him.

SEC. 7. The auditor shall allow no claim, unless the same is expressly provided for by law and due according same. to the terms of the law, or due by virtue of a contract authorized by law.

SEC. 8. At the next succeeding meeting of the county To make report

to county board.