were incurred, and the dates and items of each expenditure. If for transportation, furniture, blank and other books purchased for the use of offices, binding, blanks, printing, stationery, postage, cleaning and other necessary and incidental expenses, a bill duly receipted must be attached to the statement. Each statement of accounts must be verified by the person presenting the same to the effect that it is just, true and correct, that no part thereof has been paid, except as stated therein, and that the balance therein stated is actually due and owing. No payment shall be made to any salaried state officer or commissioner having an office established by law, for personal expenses incurred by him while in the discharge of his duties as such officer or commissioner at the place where such office is located. No manager, trustee or other officer of any state charitable or other institution, receiving moneys from the state treasury in whole or in part for the maintenance or support of such institution, shall be interested in any purchase or sale by any such officers. § 13. Regulations for the transmission of public moneys.— The comptroller may make such regulations and give such directions, from time to time, respecting the transmission to the treasury of moneys belonging to the state from the several county treasurers and other public officers as in his judgment is most conducive to the interests of the state. He may, in his discretion, audit, allow and cause to be paid the expenses necessarily incurred under or in consequence of such regulations and directions, or so much thereof as he deems equitable and just. 8 14. Temporary loans and revenue bonds. From time to Ac 2.0.366 time, as the legal demands on the treasury render it necessary. the comptroller may make such temporary loans at a rate of interest not exceeding five per centum per annum, as are necessary to discharge such demands, and may issue transfer certificates for the amount borrowed, with interest, payable semi-annually, and the principal payable at such time or times not exceeding seven years, at which in his opinion, the treasury will be in a condition to pay the same from the revenues of the state applicable to their payment, and so much of such revenues as will be sufficient to pay the amount borrowed, are pledged to that object. He may issue bonds in anticipation of the state tax, authorized to be levied for the current expenses of the government, not exceeding fifty per centum of such tax to any one year, payable on or before May fifteenth following the date of issue, and draw ing interest at the least rate obtainable by him. The proceeds of such bonds shall be applied in payment of the current expenses of the government and to no other object. When received into the treasury, so much as may be necessary of the taxes in anticipation of which any such bonds are issued, shall be applied exclusively to the payment of the principal and interest of such bonds. He shall include in his annual report, a detailed statement of all such loans made and bonds issued during the year, and of his proceedings in relation thereto. § 15. New in place of lost certificates.-The comptroller may issue to the lawful owner of any certificate or bond issued by him in behalf of this state, which he is satisfied, by due proof filed in his office, has been lost or casually destroyed, a new certificate or bond, corresponding in date, number and amount with the certificate or bond so lost or destroyed, and expressing on its face that it is a renewed certificate or bond. No such renewed certificate or bond shall be issued unless sufficient security is given to satisfy the lawful claim of any person to the original certificate or bond, or to any interest therein. The comptroller shall report annually to the legislature the number and amount of all renewed certificates or bonds so issued. 16. Forms of state accounts.-The comptroller shall prepare a form of accounts to be observed in every state charitable institution, reformatory, house of refuge, industrial school, department, board or commission, which shall be accepted and followed by them, respectively, after thirty days' notice thereof. Such forms shall include such a uniform method of bookkeeping, filing and rendering of accounts as may insure a uniform statement of purchase of like articles, whether by the pound, measure or otherwise, as the interests of the public service may require, and a uniform method of reporting in such institutions and departments, the amount and value of all produce and other articles of maintenance raised upon the lands of the state, or manufactured in such institution, and which may enter into the maintenance of such institution or department. All purchases for the use of any department, office or work of the state government shall be for cash. Each voucher, whether for a purchase or for services or other charge shall be filled up at the time it is taken. Where payment is not made directly by the state treasurer, proof in some proper form shall be furnished on oath that the voucher was so filled up at the time it was taken, and that the money stated Superintendent of Public Works. § 23 tion of the canals undergoing repairs, or upon any construction or improvement work. 7. Provide all necessary tools, materials and labor for the construction, improvement, repairs or navigation of the canals and make payment therefor on or before the fifteenth day of the month following that in which the same is provided. 8. When construction or improvement work is ordered by the legislature or canal board, request from the state engineer the requisite survey, maps, plans, specifications and estimates, and on their adoption by the canal board, take measures for the execution of such work; and before contracting for any work, submit to the state engineer the maps, plans, profiles and estimates therefor. 9. Direct and cause to be made such ordinary repairs of the canals as he deems necessary, and such extraordinary repairs and improvements thereof as are ordered by the canal board. 10. Make all such canals, feeders, locks, dams, aqueducts and other works as he deems the construction of every canal authorized by law to require; and enter upon, take possession of and use all lands, streams and water, the appropriation of which for the use of such canals and works is, in his judgment, necessary. 11. Keep in complete repair all edifices and weighing scales built or purchased for the use of the canal, and, at such times and places as the canal board direct, erect further edifices or weighing scales and purchase ground necessary therefor. 12. Make all necessary rules and regulations for the safe and speedy navigation, protection and maintenance of the canals and the structures thereof, for the government of all employes under his control engaged in their construction, improvement, repair and navigation, and for the payment for tools, materials and labor; impose such forfeitures of money, not exceeding the sum of twenty-five dollars for each offense, as he deems reasonable for the breach of such rules or regulations and shall prosecute therefor in the name of the state and shall pay over all money received on such prosecution into the state treasury. He shall cause such rules and regulations to be filed with the comptroller and a sufficient number of copies thereof, specifying the forfeiture for the breach thereof, to be printed and distributed to the assistant superintendents, superintendents of repairs and lock-keepers, to be kept in their respective offices for public inspection. $$ 19-20 m'd 1901 0.457 Article I. quality or quantity, and inspect the supplies thus received. Such steward, clerk or bookkeeper shall enter each bill of goods thus received in the books of the institution or department at the time of receipt thereof. He shall make a full memorandum in the book of accounts of such institution of any difference in weight, quality or quantity of any article received from the bill thereof, and no goods or other articles of purchase or manufacture or farm or garden production of land of the institution shall be received unless so entered in such book with the proper bill, invoice or statement, according to the form of accounts and record prescribed by the comptroller. In accounts for repairs or new work, the name of each workman, the number of days employed and the rate and amount of wages paid to him shall be given. If contracts are made for repairs or new work, or for supplies, a duplicate thereof, with specifications, shall be filed with the comptroller. The steward of every such institution or other officer performing the duties of a steward under whatever name, shall take, subscribe and file with the comptroller, before entering on his duties, the constitutional oath of office, and may administer oaths and take affidavits concerning the business of, such institution. § 19. Deposit in banks of moneys received by state institutions.--Every state institution supported, in whole or in part, by the state, shall deposit at interest, all its funds received from sources other than the state in a bank or trust company, which shall give a bond with sufficient sureties for the security of such deposit, to be approved by the comptroller. All state institutions or departments, except charitable institutions, state hospitals for the insane, reformatories, houses of refuge, and state industrial schools, shall pay into the treasury, quarterly, all receipts and earnings other than receipts from the state treasury. § 20. Annual inventory and report of institutions.-Every state charitable institution, state hospital, reformatory, house of refuge and industrial school shall file with the comptroller annually, on or before October twentieth, a certified inventory of all articles of maintenance on hand at the close of the preceding fiscal year, stating the kind and amount of each article. Every state charitable institution, state hospital, reformatory, house of refuge, state agricultural experiment station, and the quarantine commissioners, required by law to report annually to the legis lature, shall state an inventory of each article of property, stat. Superintendent of Public Works. § 26 The superintendent of public works shall have a general supervisory power over so much of any railroad as passes over any canal or feeder belonging to the state or approaches within ten rods thereof, so far as may be necessary to preserve the free and perfect use of such canals or feeders, or for making any repairs, improvements or alterations thereupon. No railroad corporation shall construct its railroad over or at any place within ten rods of any canal or feeder belonging to the state, unless it submits to the superintendent of public works a map, plan and profile of such canal or feeder and of the route designated for its railroad, exhibiting distinctly and accurately the relation of each to the other at all the places within the limits of ten rods thereof, and obtain the written permission of the superintendent of public works and of the canal board for the construction of such railroad, with such conditions, directions and instructions as, in his judgment, the free and perfect use of any such canal or feeder may require. § 26. Duties of superintendent of repairs.-Every superintendent of repairs shall be under the direction of the superintendent of public works, and especially of the assistant superintendent having charge of the line of the canal on which he is employed. Before entering on his duties he shall execute and file in the office of the comptroller an official undertaking in such sum and form as the canal board directs and with such sureties as the comptroller approves. He shall, under the direction of the superintendent of public works or assistant superintendent, keep in repair such section of the canals and works and buildings connected therewith committed to his charge, and faithfully expend and account for all moneys placed in his hands by the superintendent of public works, the comptroller and treasurer, At least once in sixty days he shall render an account of his receipts and expenditures to the comp troller, who shall audit the same, and if he neglects to render such account or his account rendered is not approved by the comptroller, the comptroller shall notify the superintendent of public works thereof, and no further advances of money shall be made to such superintendent and he shall be immediately removed from office. The assistant superintendent having charge of that part of the canal on which a superintendent of repairs is em ployed, or the superintendent of public works, shall certify upon every account presented by any such superintendent of repairs to the comptroller and before its approval by the comptroller, that |