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Governor to appoint and

treasurer.

CHAPTER II3.

TERRITORIAL TREASURY.

AN ACT to Organize and Establish the Territorial Treasury Department.

Be it enacted by the Council and House of Representatives of the
Territory of Wyoming :

TITLE I.

SECTION 1. The governor shall nominate, and, by and with the commission consent of the council, appoint, during the present session of the auditor and legislative assembly, a Territorial treasurer and Territorial auditor of public accounts, who shall hold their offices two years, and until their successors are duly appointed and qualified, who shall keep their respective offices at the seat of government. They shall be commissioned by the governor, and take the oath of office prescribed by law, which shall be indorsed on their several commissions.

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SEC. 2. The treasurer shall give bonds to the Territory of Wy oming in the penal sum of not less than ten thousand dollars, conditioned that he will truly account for all moneys coming into his hands by virtue of his office, and the auditor shall give like bonds in the penal sum of five thousand dollars, conditioned for the faithful discharge of the duty of his office, which several bonds, with the oath of office, shall be deposited in the office of the secretary of the Territory.

SEC. 3. Each surety, when he shall sign such bond, shall write down in words opposite his name the amount he is willing to swear he is worth, and shall make such oath before a justice of the peace, in writing, to be laid before the governor, that he believes himself to be worth the sum written opposite his name, over and above all his debts, liabilities and exemptions.

SEC. 4. The secretary of the Territory shall indorse on the bond his approval thereof, stating the time of approval, and file the same in his office.

SEC. 5. No auditor or treasurer shall enter upon the duties of his office until he shall have given bonds, as specified in the foregoing sections.

SEC. 6. The treasurer and auditor shall each keep a seal of office, which shall be used to authenticate all writings, papers and documents certified from either of such officers respectively.

SEC. 7. All books, maps, stationery, furniture, office rent and fuel necessary for the use of the offices of auditor and treasurer, shall be furnished at the expense of the Territory.

TITLE II.

Of the Auditor and his Dutics.

SECTION 1. The auditor of public accounts shall be the general Auditor to accountant of the Territory, and the keeper of all public account keep accounts books, accounts, vouchers, documents, and all papers relating to the accounts and contracts of the Territory, and its revenue, debt,

and fiscal affairs not required by law to be kept in some other office, or kept by some other person.

SEC. 2. He shall prepare and report to the Legislative Assem- What he shall bly, at the commencement of each session:

First, A detailed and full statement of the condition of the revenue and the amount of the expenditures for the two preceding years;

Second, A full and detailed statement of the public debt;

Third, Estimates of the revenue and expenditures for the two succeeding fiscal years;

Fourth, Such plans as he may deem expedient for the support of the public credit, for lessening the public expenses, for promoting economy in the public offices, and generally for the better management and more perfect understanding of the fiscal affairs of the Territory;

Fifth, A tabular statement, showing separately the whole amount of each appropriation of money made by law, the amount paid under the same, and the balance unexpended;

Sixth, A tabular statement showing the amount of revenue chargeable to each county for the two preceding years, the aggregate amount of each object of taxation, together with the tax due on the same.

SEC. 3. He shall:

First, Audit and settle all claims against the Territory payable out of the treasury, except only such claims as may [be] expressly required by law to be audited and settled by other officers and

persons;

Second, Draw all warrants upon the treasurer for money, except only in cases otherwise expressly provided for by law;

Third, Express in the body of any warrant which he may draw upon the treasury for money, the particular fund appropriated by law out of which the same is to be paid;

Fourth, Audit, settle and adjust the accounts of the collectors of the revenue, and other holders of public money, who are required by law to pay the same into the treasury;

Fifth, Keep an account between the Territory and the Territorial treasury;

Sixth, Keep an account of all debts and credits between the Territory and the United States, and between the Territory and every other State, sovereignty, community, officer or person, with whom the Territory may have dealings, and of any separate fund in the Territory authorized by law;

Seventh, Direct prosecution in the name of the Territory for all official delinquencies in relation to the assessment, collection and

report to & ssembly.

Further duties of auditor.

Duties of treasurer.

Receipts.

Accounts and

when exhibited.

payment of the revenue, against all persons who may, by any means, become possessed of public money or property and fail to pay over or deliver the same, and against all debtors of the Territory;

Eighth, Give information in writing to either house of the legislative assembly, whenever required, upon any subject relating to the fiscal affairs of the Territory, or touching any duty of his office;

Ninth, Perform all such other duties as may be required of him by law.

TITLE III.

Of the Treasurer and his Duties.

SECTION 1. The treasurer shall,

First, Receive and keep all moneys of the Territory, not expressly required ly law to be received and kept by some other

person;

Second, Disburse the public money upon warrants drawn upon the treasury according to law, and not otherwise;

Third, Keep a just, true and comprehensive account of all money received and disbursed;

Fourth, Keep a just and true account of each head of appropriation made by law, and the disbursements made under the same; Fifth, Render his accounts to the auditor for settlement quarterly, or oftener if required;

Sixth, Report to each house of the legislative assembly, within ten days after the commencement of each regular session, a detailed statement of the condition of the treasury, and its operations for the two preceding years;

Seventh, Give information in writing to either house of the legislative assembly whenever required, upon any subject connected with the treasury, or touching any duties of his office;

Eighth, Perform all such other duties as may be required of him. by law.

SEC. 2 The treasurer shall grant duplicate receipts, under the seal of his office, for all sums of money which shall be paid into the treasury, and the person receiving the same shall deposit one of them with the auditor, who shall credit such person accordingly, and charge the treasurer with the amount.

TITLE IV.

Of the Settlements of Claims and Accounts.

SECTION 1. All collectors of the revenue, and others bound by Voucher law to pay money directly into the treasury, shall exhibit their accounts and vouchers to the auditor, on or before the first Monday in November in each year, to be audited, adjusted and settled, and the auditor shall proceed, without unnecessary delay, to audit, adjust, and settle the same, and report to the treasurer the balance found due.

To be paid within ten

days.

SEC. 2. If any of the persons mentioned in the preceding section, shall fail to pay the amount so found due, into the treasury,

and produce the treasurer's receipt to the auditor within ten days. after the settlement required, the delinquent shall forfeit to the Ter- Forfeiture. ritory the amount of the commission allowed him by law, and also two per centum per month on the amount wrongfully withheld, to be computed from the time the same ought to have been paid, until actual payment, and the auditor shall charge such delinquent accordingly.

distress.

SEC. 3. Immediately after such delinquency shall occur, the warrant of auditor shall issue a warrant of distress against such delinquent and his sureties, directed to the sheriff of the proper county, or if there be no sheriff, or if he shall be disqualified to act, then to the sheriff of some adjoining county (who is authorized and required to execute the same, and who, together with his sureties who to serve, shall be liable on his official bond in the same manner and to the same extent as if the writ were to be executed in his own county) stating therein the amount due, and the penalties and forfeitures.

lect by dis

SEC. 4. Such sheriff shall levy and collect the amount named Sheriff to colin such warrant, together with the penalties and forfeitures stated tress and sale. in the writ, by the distress and sale of goods, chattels and real estate of the delinquent, and, for the want of sufficient goods and chattels and real estate of the delinquent to satisfy such warrant, then by the distress and the sale of the goods and chattels and real estate of the sureties of such delinquent.

and sale.

SEC. 5. Property distrained shall be advertised and sold in such Advertisem't manner, and at such time and place, as is prescribed by law for advertising and selling property by virtue of a writ of fieri facias, and the sum collected shall be accounted for and paid into the treasury within sixty days after its collection, unless the first Monday in November shall intervene, and, in that event, then on or before that day.

SEC. 6. The officer collecting money by virtue of a distress Mileage. warrant, shall receive the same mileage for paying it into the treasury, as is allowed by law to county treasurers for the same service, but if such officer shall be the collector of the revenue, he shall not receive such mileage, if such money be paid at the time of paying the revenue.

exhibited

SEC. 7. Persons having claims against the Territory shall claims to be exhibit the same, with the evidence in support thereof, to the within one auditor, to be audited, settled and allowed, within one year after year. such claims shall accrue, and not afterwards.

SEC. 8. In all suits brought in behalf of the Territory, no debt what claims or claim shall be allowed against the Territory, as a set-off, but allowed. such as have been exhibited to the auditor, and by him allowed or disallowed, except only in cases when 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 Territory, sickness, or unavoidable accidents.

examine par

SEC. 9. The auditor, whenever he may think it necessary to Auditor may the proper settlement of any account, may examine the parties, ties, etc. witnesses or others, on oath or affirmation, touching any matters material to be known in the settlement of such accounts, and for

Accounts preserved.

Auditor to

rant.

that purpose may issue subpoenas, and compel witnesses to attend before him, and give evidence in the same manner, and by the same means, allowed by law to courts of record.

SEC. 10. All accounts, vouchers, and documents settled, or to be settled, by the auditor, shall be preserved in his office, and copies thereof, authenticated by the official seal, shall be given to any person interested therein who may require the same.

SEC. 11. In all cases of accounts audited and allowed against draw a war the Territory, and in all cases of grants, salaries, pay and expenses, allowed by law, the auditor shall draw a warrant on the treasurer for the amount due, in the form set forth by the revenue depart

Money to be

ment.

SEC. 12. No warrant shall be drawn by the auditor, or paid by appropriated. the treasurer, unless the money has been previously appropriated by law, nor shall the whole amount drawn for, or paid under, one head ever exceed the amount appropriated by law for that purpose.

Auditor to certify rea s

tion.

SEC. 13. If any person interested shall be dissatisfied with the ons for rejec decision of the auditor on any claim, account or credit, the auditor shall, at the request of such person, certify his decision, with his reasons therefor, specifying the items rejected, if less than the whole, under the seal of his office, and refer the same to the Legislative Assembly.

No appropriation-how to proceed.

Delinquent collectors re

SEC. 14. In all cases where the law recognizes a claim for money against the Territory, and no appropriation shall be made by law to pay the same, the auditor shall audit and adjust the same, and give the claimant a certificate of the amount thereof under official seal, if demanded, and shall report the same to the Legislative Assembly, with as little delay as possible.

SEC. 15. The auditor shall report to the Legislative Assembly, ported. within ten days after the commencement of each regular session, a list of all collectors of the revenue and other holders of public money whose accounts have remained unsettled for the space of six months after they ought to have been settled according to law, and the reasons therefor.

List of default

SEC. 16. When the collectors of the revenue, or other holders ers published. of the public money, shall fail to pay the amount due by them into the treasury within the time prescribed by law, the auditor shall, within thirty days after such default, publish for one week in two newspapers printed at two of the most public places in the Territory, a list of all such defaulters, with the amounts respectively due from each.

All books free

TITLE V.

Miscellaneous Provisions.

SECTION 1. The auditor and treasurer shall have free access to

to fuspection. each other's offices for the inspection of all books, accounts and

Letter books.

papers which they respectively contain, and free access to all the other offices of the Territory, for the inspection of such books, accounts and papers as concern any of their duties.

SEC. 2. The auditor and treasurer shall each keep a letterbook in which shall be recorded all official letters they may write.

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