for sheriff

house of representatives shall in manner aforesaid appoint a day on which they will again assemble in one room to take into consideration said report, and if it shall be determined by a majority of votes in such joint meeting, that the governor elect obtained his election by bribery, tumult or other illegal or improper means: his office so illegally and improperly obtained as aforesaid, shall be vacated, and it shall thereupon be the duty of the president of the senate and speaker of the house of representatives, to issue a writ of election, directed to the sheriffs of the several counties in this state, commanding them to hold an election in their respective counties on any days therein named according to law, to supply the vacancy occasioned thereby, Provided, That in every such case, the returns of the election shall be made to the secretary of state before the adjournment of the legislature, by whose order such elec tion was held.

SEC. 22. And be it further enacted, That if any sheriff, Penalty or other officer lawfully appointed to conduct an election, refusing or shall neglect or refuse to hold such election, or shall hold neglecting the same in any other manner than is directed by this act, election. or shall neglect or refuse to perform the duties required of

to hold

to

issue

him by this act, in any respect whatever, such sheriff or other officer, on conviction thereof, before any court of competent jurisdiction, unless in cases herein particularly provided for, shall be fined by the court before such conviction is had, in a sum not exceeding one thousand dollars, nor less than three hundred dollars, to be recovered by information in the name of the judge of probates of the county in which the offence shall have been committed, one moiety thereof. for the use of the county, and the other moiety for the use of any person suing for the same, and no such prosecution shall abate by reason of the death of the judge in whose name the same is instituted, but shall be recovered in the name of his successor.

SEC. 23. And be it further enacted, That it shall be the Governor duty of the governor to issue his writ of election, directed to the sheriffs of the several counties in this state respectively, requiring and commanding them on the first Monday and day following in May next, to hold an election at

writ election.

of

the several places in their counties, at which elections are required by law to be held for all the state and county officers, required by the constitution to be elected by the people, and it is hereby made the duty of the sheriffs of the several counties of this state respectively, to appoint three inspectors to manage and superintend said election at each election precinct established by law, who shall have the same powers and perform the same duties as are prescribed by this act to inspectors of the general elections, and the said inspectors and the clerks appointed by them shall receive the same compensation as is provided by the previous general provisions of this act, and the returns of said elections shall be made by the several returning officers in Sheriff's the same manner and within the same times as is required of them by this act in the case of general elections.

duty.

clause.

SEC. 24. And be it further enacted, That this act shall go into full force and effect immediately after the passage Repealing thereof, and all acts and parts of acts coming within the meaning and purview of this act, be and the same are hereby repealed.

Approved, March 2, 1833.

AN ACT, to define the duties of the Auditor of Public Accounts,

and to establish his salary.

of auditor

SEC. 1. Be it enacted by the Legislature of the state of Election Mississippi, That there shall be elected by the qualified of public electors of the state of Mississippi, at the times and in accounts. the manner prescribed by the revised constitution, a person to be auditor of public accounts, who shall continue in office for the term of two years, from the time of his having qualified in the manner hereinafter mentioned, unless sooner removed, and until his successor be duly qualified; he shall reside at, and keep his office at the seat of government, and before he enters upon the duties of his office, he shall take and subscribe the oath prescribed in the constitution, before some one of the judges of the high court of errors and appeals, judge of probate, or a justice of the peace of any county in this state, and enter

Bond and into bond with two or more good and sufficient securities security. to be approved of by the governor, in the penalty of twenty

of the audi

thousand dollars, payable to the governor of the state of Mississippi, for the time being, and his successors in office, conditioned as hereinafter directed.

SEC. 2. The condition of the auditor's bond shall be in Condition the form, or to the effect following to wit: the condition of tor's bond. the above obligation is such, that whereas, the above bound A. B. was on the day of, eighteen hundred and

-, duly elected by the qualified voters of the state of Mississippi, auditor of public accounts of the state aforesaid, for the term of two years from the date of the certificate of qualification and oath of office hereon written: Now therefore, if the said A. B. shall faithfully, impartially, and without delay, grant and issue his warrant or warrants on the state treasurer for all sums of money due and payable by law, out of any money in the treasury not otherwise appropriated, on the application of any person or persons lawfully entitled to any such warrant or warrants, and shall from time to time, and at all times render a just and true account of all warrants in regular order, and all other proceedings in his office, to the legislature of the state when thereunto required, and shall carefully keep and preserve the books, records, papers and other things belonging to his office, and deliver the same without injury or damage to his successor in office, and further shall well and truly do, and perform all other duties required by law of the auditor of public accounts during his continuance in said office, then this obligation to be void, otherwise to be and remain in full force and virtue; which bond shall be submitted to the governor, and his approbation of the sureties therein named, endorsed thereon, and the same deposited in the office of the secretary of state, there to be recorded and safely kept and preserved therein, and said bond shall not be void on the first recovery, but may be put in suit and prosecuted on from time to time, at the costs and charges of any party injured, until the whole amount of the penalty thereof be recovered. Whenever it may become necessary to institute suit on any auditor's bond, an authenticated copy of the same shall be received in

commis

posited.

evidence in any court of law or equity in this state, in the same manner, and it shall be of the same validity as evidence, as the original would be if it were present in court. SEC. 3. No commission shall issue to the auditor of Not to be public accounts elect, until bond and security be given, sioned until approved and deposited in the office of the secretary of bond is destate, as herein before required; the oath of office and certificate of the same shall be written upon the bond by the person administering the oath to the auditor; and if Election the person elected as auditor of public accounts shall and securineglect or refuse to give bond and security as aforesaid, ty be not for the space of thirty days after he shall have been duly in elected and informed thereof officially, such election is hereby declared absolutely null and void, and the vacancy occasioned thereby shall be filled in such manner as is or may be prescribed by law for filling vacancies of officers in the department of state.

void if bond

days.

thirty

of

fiscal year.

SEC. 4. The fiscal year of this state shall commence on Commence the first day of March, in each and every year, and termi- ment nate on the last day of February, next ensuing, and the auditor of public accounts shall begin on the first day of such year annually, and number each warrant on the treasury for the payment of money from number one, and so on progressively, until the end of said year.

make out

SEC. 5. The auditor of public accounts shall, at the Auditor to commencement of every session of the legislature, make detailed reout to them a detailed report of the receipts and expendi- port. tures of the public moneys, for the term succeeding his last report, and he shall annually at the close of the fiscal year, make out and submit to the governor, the like report of the receipts and expenditures for the year, and it shall be the duty of the governor to cause the annual report of the auditor to be published in at least three newspapers of the state. The report of the auditor of public accounts when made to the legislature, shall be accompanied with such remarks by him, as may serve to explain the same, to point out any defects, if such there be in the existing revenue laws, and to suggest the proper remedies therefor, together with such plans as he may deem advisable for improving or increasing the revenue.

warrants

drawn on the trea

sury.

SEC. 6. All warrants drawn by the auditor of public Tenor of accounts upon the treasury, shall express by reference to some one general head of expenditure, the cause for which they were drawn, and where the said warrants are drawn for sums chargeable upon the revenue of a different year, from out of which they are paid, the sum shall be so expressed, and all certificates or receipt warrants to the treasurer to receive any money due to the treasury, shall express upon the face thereof, the particular head of general revenue on account of which such sum is due, and when the sum is due for the revenue of the past year, that also shall be expressed upon the face of such certificate or receipt warrants.

SEC. 7. It shall be the duty of the auditor of public of accounts to examine, state, settle and audit all accounts, the auditor. claims or demands whatsoever, against the state, arising

Duties

under any act or resolution of the legislature, and to grant to every claimant, authorized to receive the same, a warrant on the state treasury, under his hand and seal of office, making due entry and register of all his proceedings in a book to be kept for that purpose, and carefully arranging, filing and preserving in his office, all accounts, receipts, vouchers and papers touching the same; to examine, settle, and audit the accounts of all public debtors, collectors of any tax or revenue of the state, and payable to the state treasurer, to call upon all such debtors to render accounts and pay into the treasury all sums and balances due, and on failure so to do, to institute proceedings against them according to law; to require information on oath from any person or persons, party or privy to any matter relative to any account under his examination and material for his information; to state and keep the accounts so as to show the amount of all warrants drawn by him on the treasurer, for what services or article of public expense they were given, and to lay before the legislature and executive when thereto required, the general accounts together with an account of all balances due to, and from the state.

SEC. 8. It shall be the duty of the auditor of public accounts, to draw special warrants on the state treasurer, when he shall be thereto required, for all moneys which