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county board of education in carrying out the provisions of this act. All demands and bills contracted by said county board of education in carrying out the provisions of this act shall be paid in the manner now provided by law for paying claims against the "County High School Fund"

treasurer

SEC. 10. The county treasurer of the said White Pine County County shall be liable on his official bond for the safe keeping of the responsible money which shall come into his hands under the provisions of this act, and for the faithful discharge of all his duties in relation thereto.

County

Fund"

SEC. 11. For the purpose of creating a fund for the payment "White Pine of the bonds authorized by this act, and the interest thereon, High School Equipment the board of county commissioners of said White Pine County Bond is hereby authorized and empowered to levy and collect annu- Redemption ally a special tax on all property, both real and personal, subject to taxation, including the proceeds of mines, within the boundary of said White Pine County, until such bonds and the interest thereon shall have been fully paid, sufficient to pay the interest on said bonds and to pay and retire the same as hereinabove provided. Such tax shall be levied and collected in the same manner and at the same time as other taxes are levied and collected, and the proceeds thereof shall be kept by the county treasurer in a special fund to be known as "White Pine County High School Equipment Bond Redemption Fund"

SEC. 12. Whenever the bonds and interest provided for in Tax to this act shall have been fully paid, the tax authorized by this cease, when act shall cease, and all moneys remaining in the said bond fund shall, by order of the board of county commissioners of said county, be transferred to the fund used for paying the contingent expenses of said county high school.

cancel paid

SEC. 13. Whenever the county treasurer shall redeem any Treasurer to of the bonds issued under the provisions of this act, he shall bonds cancel the same by writing across the face thereof "Paid, together with the date of such payment, sign his name thereto, and turn the same over to the county auditor, taking his receipt therefor, which receipt shall be filed with the clerk of the board of county commissioners, and the auditor shall credit the treasurer on his books for the sum so paid.

ceases,

SEC. 14. Should the holder of said bonds, or any of them, Interest for any cause whatever, fail to present said bond to the said when county treasurer for payment when they become due, all interest on said bonds shall thereafter immediately cease.

state

SEC. 15. The faith of the State of Nevada is hereby pledged Faith of that this act shall not be repealed, nor the taxation thereby pledged imposed be omitted, until all the bonds and coupons issued under and by virtue thereof shall have been paid in full as in this act specified.

Annual

report of state controller, what shall contain

To keep account with each county,

and with the United States, etc.

Further duties

CHAP. 76—An Act to amend an act entitled "An act defining the duties of state controller," approved February 24, 1866.

[Approved March 9, 1915]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1.

Section 3 of the above-entitled act is hereby amended to read as follows:

Section 3. He shall digest, prepare, and report to the governor, on the first day of January, or within twenty-five days thereafter, annually, to be laid before the legislature at each regular session, a complete statement of the condition of the revenues, taxable funds, resources, incomes, and property of the state, and the amount of the expenditures for the preceding fiscal year; a full and detailed statement of the public debt; estimate of the revenues and expenditures for the succeeding fiscal year; also, 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; a tabular statement showing the amount of revenue collected from each county for the preceding year; and shall recommend such plans as he may deem expedient for the support of the public credit, for promoting frugality and economy in the public offices, for lessening the public expenses, and, generally, for the better management and more perfect understanding of the fiscal affairs of the state.

SEC. 2. Section 4 of the above-entitled act is hereby amended to read as follows:

Section 4. The controller shall open and keep an account with each county, charging the counties with the revenue collected, as shown by the auditor's statements, and also with their proportions of the salaries of the district judges, and crediting them with the amounts paid to the state treasurer. He shall also keep and state all accounts between the State of Nevada and the United States, or any state or territory, or any individual, corporation, or public officer of this state, indebted to the state, or intrusted with the collection, disbursement, or management of any moneys, funds, or interests arising therefrom, belonging to the state, of every character and description whatsoever, where the same are derivable from or payable into the state treasury. He shall settle the accounts of all county treasurers, and other collectors and receivers of all state revenues, taxes, tolls, and incomes, levied or collected by any act of the legislature and payable into the state treasury. He shall keep fair, clear, distinct, and separate accounts of all the revenues and incomes of the state, and also all the expenditures, disbursements, and investments thereof, showing the particulars of every expenditure, disbursement, and investment, and he shall have the power to direct the collection of all accounts or moneys due the state, and if there be no time fixed or

stipulated by law for payment of any such accounts or moneys, they shall be payable at the time set by the controller.

SEC. 3.

Section 6 of the above-entitled act is hereby amended to read as follows:

warrants,

thereof, and

priations

Section 6. He shall draw all warrants upon the treasury To draw for money, and each warrant shall express, in the body thereof, and keep the particular fund out of which the same is to be paid, the account appropriation under which the same is drawn, and the nature of all approof the service to be paid, and no warrant shall be drawn on the treasury except there be an unexhausted specific appropriation, by law, to meet the same. He shall keep an account of all warrants by him drawn on the state treasury, which account shall be kept in such manner as to show monthly the amount of warrants drawn, the amount paid, and the amount outstanding. He shall keep a record of all appropriations in a book provided for that purpose, in which book he shall enter the nature of the appropriation, referring to the statute authorizing the same, the amount appropriated, the amount paid therefrom for each month thereafter, with a yearly total of all payments and the balance remaining, and the amount, if any, reverting. SEC. 4.

funds

Section 19 of the above-entitled act is hereby amended to read as follows: Section 19. He shall keep accounts with the following Various named funds heretofore created: Automobile road fund, con- named tingent university fund, district judges' salary fund, PanamaPacific exposition fund, Panama-California exposition fund, general fund, normal training school funds for various counties, state distributive school fund, state permanent school fund, state loan interest and redemption fund, state library fund, territorial interest fund, Nevada school of industry fund, sheep inspection fund, and such other funds as may hereafter be created, or as said controller may deem advantageous to keep. He shall credit the funds with the amount of money received, and shall charge them with the amount of warrants drawn.

SEC. 5. Section 20 of the above-entitled act is hereby amended to read as follows:

treasurer

Section 20. He shall keep a record of all receipts of money Account by the treasurer, in a book provided for that purpose, in which with state book he shall show in detail the nature of the receipt and the apportionment of the amount to the various funds. He shall charge the treasurer and shall credit the income accounts with all money received.

SEC. 6. Section 22 of the above-entitled act is hereby amended to read as follows:

Section 22. He shall draw a warrant in favor of any person warrant entitled to draw or to receive any money from the treasury, register, etc. and deliver the same to the person entitled thereto. He shall keep a warrant register, in which book he shall enter all warrants drawn by him. The arrangement of this book shall be such as to show the bill number, the warrant number, the

Record of assignments

amount, out of which fund the same are payable, and a distribution of the same under the various appropriations and into the various asset and expense accounts. He shall credit the treasurer with all warrants paid.

SEC. 7.

Section 23 of the above-entitled act is hereby amended to read as follows:

Section 23. He shall keep a record of all assignments of warrants in a book provided for that purpose, in which book he shall enter the date of filing, the number, the name of the assigner and assignee, with such other particulars as may be necessary to accomplish the purposes of such a record.

Salary of district attorney of

CHAP. 77-An Act to amend section one of an act entitled "An act to amend an act entitled 'An act fixing the compensation of county and township officers in Nye County, State of Nevada, and matters pertaining to the collections and disposition of fees arising from such offices, and regulating the conduct thereof, and to repeal all acts or parts of acts conflicting therewith,' approved March 24, 1909,” approved March 25, 1913.

[Approved March 9, 1915]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Section one of said act is hereby amended to read as follows:

Section 1. The district attorney shall receive a salary of Nye County thirty-six hundred dollars per annum for all his services as such officer. He shall have such deputies as in the judgment of the board of county commissioners shall be deemed necessary, and at such compensation and for such time as they may provide. He shall be allowed all his actual traveling expenses, to consist of actual cost of his transportation and living expenses, while absent from the county-seat in the performance of his official duties; provided, said expenses shall be first audited and allowed by the board of county commissioners. The district attorney shall receive no other fees or compensation other than is herein provided for the performance of his official duties.

Repeal

SEC. 2. All acts and parts of acts in conflict with or inconsistent with this act are hereby repealed.

CHAP. 78-An Act to authorize county commissioners in counties not having high schools, to aid district high schools under certain conditions, and other matters properly connected therewith.

[Approved March 9, 1915]

The People of the State of Nevada, represented in Senate and

Assembly, do enact as follows:

tax in

without

SECTION 1. In any county in which no county high school High-school is located, the county commissioners shall levy a county tax counties for high-school purposes of not less than ten (10) cents on the regular hundred ($100) dollars of assessed valuation of the county high school for the benefit of any district high school or schools that comply with the following conditions:

standard

1. That the said high school or schools shall have standard Must have courses in commercial work or manual arts or domestic arts, courses in or standard courses in agriculture;

2. That the board of school trustees of the district or districts having high schools as described in paragraph 1 of these conditions shall each have levied a special district tax of not less than fifteen (15) cents on the hundred ($100) dollars of the assessed valuation;

3. That the board of school trustees of each district interested shall have passed a resolution opening their high school to all properly qualified students of the county.

certain subjects

apportioned

tendent

SEC. 2. In counties having more than one district high Amount school affected by the provisions of this act, the amount raised by state by the county for high-school purposes, as provided in section superin1 hereof, shall be apportioned by the state superintendent of public instruction at the time of each semiannual apportionment of the state and county school moneys in January and July on the following basis:

ment

1. One-third of the amount in this fund reported by the Basis of county treasurer, to the different high schools affected on the apportionratio of high-school enrollment according to the last preceding annual reports of the city superintendents, or of the principals of the schools affected;

2. One-third, on the comparative school census of the districts affected, according to the last preceding annual school

census;

3. One-third, on the comparative assessed valuation of the districts affected, according to the last preceding assessment. SEC. 3. The board of school trustees of any district availing itself of the benefits of this act is hereby empowered to provide for the rental, purchase, or erection of a suitable dormitory or dormitories and dining-hall for high-school students whose homes are outside of a district having a high school in said county, and to provide for the comfort, maintenance, and

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