be furnished by the county commissioners the necessary clerks or assistants, whose combined salary shall not exceed the sum of two thousand four hundred dollars ($2,400) per annum. The sheriff shall receive the sum of two thousand five hundred dollars

($2,500) per annum, also the necessary jail guard and one deputy, and the salary of such deputy shall be nine hundred dollars ($900) per annum. The county clerks of such counties shall receive the sum of two thousand five hundred dollars ($2,500) per annum, and he shall have one deputy, whose salary shall be one thousand dollars ($1,000) per annum. The county judges of such counties shall receive the fees of such office, not to exceed the sum of two thousand dollars ($2,000) per annum, and shall be provided by the county commissioners with the necessary clerks or assistants, whose combined salaries shall not exceed the sum of one thousand dollars ($1,000) per annum; And provided further, That if the duties of any of the officers above named in any county of this state shall be such as to require one or more assistants or deputies, then such officers may retain an amount necessary to pay for such assistants or deputies not exceeding the sum of seven hundred dollars ($700) per year for each of such deputies or assistants, except in counties having over seventy thousand (70,000) inhabitants in which case such officer may retain such amount as may be necessary to pay the salaries of such deputies or assistants as the same shall be fixed by the board; but in no instance shall such officers receive more than the fees by them respectively and actually collected, nor shall any money be retained for deputy service unless the same be actually paid to such deputy for his services; And provided further, That neither of the officers above named shall have any deputy or assistants unless the board of county commissioners shall, upon application, have found the same to be necessary, and the board of county commissioners shall in all cases prescribe the number of deputies or assistants, the time for which they may be employed, and the compensation they are to receive.

Amended 1885, p. 253; 1887, p. 463.

Commissioners may require fees over a certain amount to be paid into county treasury. 16, 681 (21 N. W., 398). The county clerk need not enter on fee book compensations for making tax list. 25, 625 (41 N. W., 553). Clerks must report fees for abstrcts and search of records. 23, 454 (36 N. W., 756). See 9, 89 (2 N. W., 215).

3044. Each of the officers named in section one of this act shall on the first Tuesday of January, April, July, and October of each year make a report to the board of county commissioners under oath showing the different items of fees received, from whom, at what time, and for what service, and the total amount of fees received by such officer since the last report, and also the amount received for the current year.

Clerk need not include fees for tax list. 25, 624 (41 N. W., 553). That the defendant is no longer an officer is no defense; mandamus to make him report. 25, 342 (41 N. W., 245).

3015. Each of the officers named in section one of this act shall keep a book, which shall be provided by the county, and which shall be known as the fee book, and shall be a part of the records of such office, and in which shall be entered each and every item of fees collected, showing in separate columns the name of the party from whom received, the time of receiving the same, the amount received, and for what service the same was charged.

3046. Any of the officers named in section one of this act who shall omit to comply with the provisions of this act, or shall fail or neglect to keep a correct account of the fees by him received, or shall fail and neglect to make a report to the board of county commissioners as herein provided, or shall willfully or intentionally omit to charge the fees provided by law, with intent to evade the provisions of this act, shall be deemed guilty of a misdemeanor, and upon conviction shall for each offense be fined in any sum not less than twenty-five dollars, nor more than one hundred dollars; and any officer named in this act who shall make a false report under oath shall be guilty of perjury, and punished accordingly.

3047. All fees paid into the treasury of any county under the provision of this act shall be applied to the general fund of such county and shall be distributed as provided by law.

III. PUBLIC RECORDS.

Sec. 3048 formed ch. 44, R. S. 1866, p. 297, entitled "Records."

3048. All citizens of this state, and all other persons interested in the examination of the public records, are hereby fully empowered and authorized to examine the same, free of charge, during the hours the respective offices may be kept open for the ordinary transaction of business.

Fee book of district court clerk is a public record. 19, 1071 (26 N. W., 620). So is numerical index, 17, 175 (22 N. W., 353); and stenographer's report of trial, 19, 347 (27 N. W., 224). IV. STATE EXECUTIVE OFFICERS.

For State Superintendent, see Public Instruction, p. 775.

Secs. 3049 to 3053. "An act prescribing and defining the powers and duties of the governor of the state." 1867, p. 100. In force June 24. (Sections 4 and 5 superseded by sections 10, 11, and 13, art. V, Const.)

3049. The governor is hereby constituted the legal custodian of all the property of the state, not specially entrusted to other officers by law; and he is hereby authorized and empowered to take summary possession of such property of the state, without any process of law, and to adopt such measures as he may deem proper to preserve it from injury or deterioration.

3050. It shall be the duty of the several officers of the executive department to make a written report to the governor of the state of the public business entrusted to their charge, whenever required by him so to do.

3051. All commissions to civil officers in this state shall be issued and signed by the governor, and countersigned by the secretary of state, and a record thereof kept in the office of the secretary of state.

3052. The governor shall by proclamation set apart one day in each year as a day of solemn and public thanksgiving to Almighty God for his blessings to us as a state and a nation, and no business shall be transacted on that day at any departments of state.

3053. The governor shall appoint a private secretary to serve during the continuance of his term of office, who shall receive a salary of fifteen hundred dollars per annum, payable in the same manner as the salaries of state officers.

The general appropriation bills of 1889, p. 613, allow $1,700; of 1891, p. 440, allow $2,000. Secs. 3054 to 3059. "An act to provide for the election of an attorney general for the state of Nebraska and to prescribe his duties and fix his compensation." 1869, p. 184. In force February 15. (Secs. 1 and 2, and 9 to 12, being either of temporary application or superseded by later provisions, are omitted.)

3054. The attorney general shall appear for the state, and prosecute and defend all actions and proceedings, civil or criminal, in the supreme court, in which the state shall be interested or a party, and shall also, when requested by the governor, or either branch of the legislature, appear for the state and prosecute and defend in any other court, or before any officer, any cause or matter, civil or criminal, in which the state may be a party, or interested.

Amended 1873, G. S., p. 1018. Board of transportation cannot control action of attorney general. 22, 318 (35 N. W., 118).

3055. The attorney general may, on his own motion, or whenever thereunto requested by any officer of the executive department, having charge of any official bond, contract, or matter, shall, upon a breach thereof, prosecute any official bond deposited in any office of the executive department, or any contract in which the state is interested, and may, and when so requested shall, bring, prosecute, and de

fend for the state any suit, matter, or thing, civil or criminal, in which the state is interested, or relating to any matter connected with the executive department. Rewritten 1873, p. 1019.

3056. The attorney general shall consult with and advise the district attorneys, when requested by them, in all matters pertaining to the duties of their office; and he shall have authority to require their aid and assistance in all matters pertaining to his duties in their respective districts, and may, in any case brought to the supreme court from their respective districts, demand and receive the assistance of the district attorney from whose district such case is brought. He shall also, when required, give his opinion in writing, without fee, upon all questions of law submitted to him by the legislature, or either branch thereof, or by the governor, secretary of state, treasurer or auditor.

3057. Whenever requested by the governor, secretary of state, treasurer, or auditor, he shall prepare proper drafts for contracts, forms, and other writings which may be wanted for the use of the state; and he shall report to the legis lature or either branch thereof, whenever requested, upon any business pertaining to the duties of his office.

3058. All moneys received by the attorney general, belonging to the people of the state, shall be immediately, upon the receipt thereof, paid by him into the state treasury.

3059. He shall keep in proper books, provided for that purpose at the expense of the state, a register of all actions and demands prosecuted or defended by him in behalf of this state, and of all proceedings had in relation thereto, and shall deliver the same to his successor in office.

Sec. 3060. "An act to provide for the appointment of a deputy attorney general.” 1887, p. 629. In force July 1.

3060. That the attorney general of Nebraska shall have power to appoint a deputy attorney general, who shall give bond to the state of Nebraska, in the sum of twenty-five thousand dollars, with good and sufficient securities, to be approved by the governor, which bond, together with a copy of his appointment, shall be deposited in the office of the secretary of state. And the said deputy may do and perform, in the absence of the attorney general, all the acts and duties that may be authorized and required to be performed by the attorney general. And the attorney general shall be responsible for all the acts of his deputy. This section held legal and valid. 25, 670 (41 N. W., 643).

ment.

AUDITOR.

Secs. 3061 to 3075 formed secs. 1 to 16, except sec. 12, ch. 4, R. S. 1866, p. 19. 3061. The auditor shall reside and keep his office at the seat of govern

Original chapter read territorial auditor and school commissioners; abrogated by constitution. 3062. The auditor is declared to be the general accountant of the state, and the keeper of all public account books, accounts, vouchers, documents, and all papers relating to the accounts and contracts of the state, and its revenue, debt, and fiscal affairs, not required by law to be placed in some other office, or kept by some other officer or person.

3063. It shall be the duty of the auditor to digest, prepare, and report to the governor of the state, at least twenty days before the commencement of each regular session of the legislative assembly: First-A full and detailed statement of the condition of the treasury, and the amount of the expenditures for the last fiscal year. Second-A full and detailed statement of the public debt, showing fully all liabilities and resources of the state. Third-Estimates of the revenue and ex

penditures for the next succeeding year. Fourth-Such plans as he may deem expedient for the support of public credit, for lessening the public expenses, for using the public money to the best advantage, for promoting frugality and economy in public offices, and generally for the better management and more perfect understanding of the fiscal affairs of the state, and for securing uniformity and efficiency in the levying and collection of taxes, and systematizing the work to be done by officers having duties to perform under the revenue law. 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 separately the amount of money received into the state treasury from all sources in the preceding fiscal year, the amount received from each county, and for what years paid, the amount of penalties and interest reported collected on delinquent taxes, and the balance due from each county on account of taxes for each year for which such balances may be due. Seventh-A tabular statement showing the whole number of acres of land and value, total value of town lots, and the whole number and value of each item of taxable property returned by the several assessors and county clerks to the state board of equalization.

3064. It shall be the duty of the auditor-First-To audit, adjust, and settle all claims for services rendered, or expenditures made for the benefit of the state, provided such services are rendered or expenditures made by authority of law, except only such claims as may be expressly required by law to be audited and settled by other officers or persons. Second-To draw all warrants upon the treasury for money, except only in cases otherwise expressly provided for by law, and all warrants so drawn shall bear upon their face a reference to the law authorizing the drawing of the same, naming the fund out of which it shall be paid, and shall be countersigned by the state treasurer before it is delivered to the party in whose favor it is drawn. Third-To audit, settle, and adjust the accounts of all collectors of the state revenues, and other holders of public money who are required by law to pay the same into the state treasury. Fourth-Whenever it is ascertained that by mistake, or otherwise, any county treasurer, or other person, has paid into the treasury any sum of money not due the state, the auditor shall, on the state treasurer's certificate that such sum has been paid to him, and that it was not due the state, refund to such county treasurer or other person the amount so paid, by drawing a warrant therefor upon the state treasury. the state treasury. Fifth-To keep an account between the state and state treasurer, charging him with all amounts by him received, and giving him credit for all sums by him paid on account of indebtedness, redeemed or otherwise, in accordance with law. Sixth-To keep an account of all debts and credits between the state and the several states, and the United States, and with each county in the state. Seventh-To direct prosecutions in the name of the state for all official delinquencies, in relation to the assessment, collection, and payment of the revenue, against all persons who by any means become possessed of public money or property due or belonging to the state, and fail to pay or deliver the same, and against all debtors of the state. Eighth-To procure from the proper officers an abstract and description of all lands within the state not yet procured, and annually hereafter, abstracts and descriptions of such lands as shall become taxable, the expense of all which shall be paid out of the state treasury, and which lists the auditor shall transmit to the clerks of the counties in which such lands may be situated. NinthTo give information in writing to either house of the legislative assembly, whenever required, upon any subject relating to the fiscal affairs of the state, or in regard to any duty of his office. Tenth-To furnish offices for himself and the state treasurer, and all fuel, lights, books, blanks, forms. paper, and stationery required for

the proper discharge of the duties of their offices, and also such books, blanks, etc., as may be necessary for the use of the county clerks, treasurers, assessors, or other officers having duties to perform under the revenue law, which shall be sent, upon the requisition of the county commissioners, to the clerks of the proper counties, for distribution to the several officers; the expense of all which shall be paid out of the state treasury.

3065. All county treasurers, or other persons who are by law required to make settlements or pay money into the state treasury at certain specified times, shall, on or before such date, exhibit their accounts and vouchers to the state auditor, who shall, as soon as practicable, examine, adjust, and settle such accounts, and report to the state treasurer the balance found due the state, and if any county treasurer or other person so required by law to pay funds into the state treasury shall fail to make the settlement herein required at the proper time, or to pay the amount so found due to the state treasurer, and produce his receipt to the auditor within ten days after the settlement above required, the delinquent shall forfeit to the state all collection fees and mileage allowed by law, and also a penalty of ten per cent on the amount wrongfully withheld, and interest on the whole at the rate of fifteen per cent per annum from the time the same should have been paid until actual payment, and the auditor shall charge such delinquent accordingly; and the whole amount of principal and forfeiture may be recovered by action on the official bond of the delinquent, or otherwise, according to law.

3066. All persons having claims against the state shall exhibit the same, with the evidence in support thereof, to the auditor, to be audited, settled, and allowed within two years after such claims shall accrue; and in all suits brought in behalf of the state, no debt or claim shall be allowed against the state as a set-off, but such as has been exhibited to the auditor, and by him allowed or disallowed, except only in cases where 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 state, sickness, or unavoidable accident; Provided, The auditor shall in no case audit a claim or set-off which is not provided by law.

3067. The auditor, whenever he may think it necessary to the proper settlement of any account, may examine the parties, witnesses, or others, on oath or affirmation, touching any matter material to be known in the settlement of such ac

count.

3068. All accounts, vouchers, and documents, settled or to be settled by the auditor, shall be preserved in his office, and copies thereof, authenticated by his official seal, shall be given to any person interested therein who shall require the same, on the payment to the auditor of ten cents for every one hundred words in such copies.

3069. In all cases of grants, salaries, pay, and expenses, ascertained and allowed by law, found due to individuals from the state when audited, the auditor shall draw warrants upon the treasury for the amount; but in case of claims, the adjustment and payment of which are not provided for by law, no warrant shall be drawn by the auditor, or countersigned or paid by the state treasurer, but all such claims shall be reported to the next legislative assembly, with such recommendation as the auditor may deem just.

3070. If any person interested shall be dissatisfied with the decision of the auditor on any claim, account, or credit, it shall be the duty of the auditor, at the request of said person, to refer the same, with the reason for his decision, to the legislative assembly.