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the bidding commences; and when the owner, or any person employed by him shall be such bidder, they shall be subject to the same duties as if struck off to any other person.

31. [SEC. 170.] All sales of goods in the city of New Orleans by Sales, when to public auction, excepting sales of books, shall be made in the daytime, between sunrise and sunset.

be made in New Orleans.

Certificates of

mortgages to be

32. [SEC. 171.] It shall not be lawful for any auctioneer, or person acting as such, to sell any real estate without first producing and read at the sale. reading a certificate of mortgage, showing the mortgages and incumbrances recorded against the property offered, under a penalty of five hundred dollars for each offense, to be recovered by the purchaser.

1865-56.

sold except by

33. [SEC. 2223.] No damaged goods brought to the port of New Goods not to be Orleans by any sea going vessel, shall be sold at public auction, exthe order of the cept under the order and supervision of the master and wardens of the port of New Orleans, and any auctioneer selling any such goods without said order, shall be subject to a fine of fifty dollars, to be sued for and paid over, as provided in the previous section.

wardens.

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ART. 69. There shall be a Treasurer of the State and an Auditor Auditor of Pub- of Public Accounts, who shall hold their respective offices during the term of four years. At the first election under this Constitution, the Treasurer shall be elected for two years.

lic Accountsterm of office.

ART. 70. The Secretary of State, Treasurer, and Auditor of Public Auditor elective Accounts shall be elected by the qualified electors of the State; and in case of any vacancy, caused by the resignation, death, or absence of the Secretary, Treasurer, or Auditor, the Governor shall order an election to fill said vacancies; provided, the unexpired term to be filled be more than twelve months. When otherwise, the Governor shall appoint a person to perform the duties of the office thus vacant until the ensuing general election.

Vacancy, how filled.

Salary.

1855-125.

To give bond and security within thirty days.

ART. 71. The Treasurer and the Auditor shall receive a salary of five thousand dollars per annum each. The Secretary of State shall receive a salary of three thousand dollars per annum.

1. [SEC. 173.] It shall be the duty of the Auditor, within thirty days after being officially informed of his election, to execute and deliver to the Governor his bond for ten thousand dollars, ($10,000,) payable to the Governor of the State of Louisiana and his successors in office, with not less than five good and sufficient securities, to be

approved of by the Governor, who shall be bound in solido. The condition of the bond shall be, that he will faithfully perform all the duties required, or that may be required, of him by law. Should he fail to give such bond and security, within the time required, the to be vacant. office shall be considered vacant, and the Governor shall immediately order a new election.

Otherwise office

accountant,

2. [SEC. 174.] He shall be the general accountant of the State, and keeper of all public accounts, books, vouchers, documents, and To be general all other papers relative to the accounts and contracts of the State, keeper of acand its revenue, debt and fiscal affairs, not required by law to be State, etc. kept by some other person.

3. [SEC. 175.] It shall be his duty to prepare, digest and report to the General Assembly at the commencement of each regular session:

counts of the

His duty.

Statement of the

condition of the

revenue, and

amount of ex

First-A full and detailed statement of the condition of the revenue and the amount of the expenditures for the preceding fiscal year. Second-A full and detailed statement of the public debt. Third-Estimates of the revenue and expenditure for the suc- Estimate of rev

ceeding year.

of

penditures. Statement of the public debt.

enue and expenditure.

taining public

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

economy.

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

payments, and balances.

Total receipts, receipts from each parish,

Sixth-A tabular statement showing separately the whole amount of money received into the treasury from all sources in each fiscal year, and the amount received from each parish, and from each and each source source of revenue in each parish.

of revenue.

His duty to ad

4. [SEC. 176.] It shall also be his duty : First-To audit, adjust and settle all claims against the State payable out of the treasury, except such claims as may be expressly just and settle required by law to be audited and settled by some other officer or person.

claims.

Second-To draw all warrants upon the treasury for money, except Warrants. only in cases otherwise expressly provided for by law. Third-To express on the face of every warrant which he may draw upon the treasury for money, the particular fund appropriated drawn upon. by law, out of which the same is to be paid.

Particular funds

Adjustment of

Fourth-To audit, adjust and settle the accounts of collectors of collectors' ac

counts.

State accounts,

revenue, and other holders of the public money, who are required by law to pay the same into the treasury.

Fifth-To keep an account between the State and the State and amounts in Treasurer, and to report to the Governor quarterly the amount of money in the hands of the Treasurer belonging to the State.

the treasury.

Sixth-To keep an account of all debts and credits between the tween the State State and the United States, and between the State and every State

Accounts be

and the United

State and all

States, and the officer, or person with whom the State may have dealings, and of financial officers every separate fund in the treasury authorized by law, and to keep an account under appropriate heads of all money which may have accrued for specific purposes.

delinquencies.

Seventh-To direct prosecutions in the name of the State for all Prosecutions for 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, and fail to pay or deliver the same, and against all debtors of the State.

Abstracts and

descriptions of

taxable lands.

General Assem

bly.

Eighth-To procure from the proper officer an abstract and description of all taxable lands within the State, and annually hereafter abstracts and descriptions of all lands that shall become taxable, and furnish the Assessor and State Collectors of taxes in each parish, on the first Monday of January, annually, a descriptive list of all taxable lands in such parish, and a proper form of an assessment roll for the use of the Assessor and State Collectors.

Ninth.-To give information in writing to either House of the Information to General Assembly, whenever required, upon any subject relating to the fiscal affairs of the State, or touching any duty of his office, and to perform all such other duties as may be required of him by law. Tenth.-To have the sole superintendence and direction, under the ence of school authority of the United States, of the school lands, ascertaining that proper locations of the same have been and are made, and, when such shall prove not to be the case, by reason of conflictive claims or natural defects, he shall promptly apply for, and, as soon as possible, obtain a re-location of any land that may be so situated.

Superintend

lauds.

ditor auction sales.

5. [SEC. 177.] It shall be his duty to require all auctioneers in His duty as All the city of New Orleans to keep in a book, to be provided at their expense, and, to be by the said Auditor numbered from the first to the last page, a correct and true account of all sales made by them from day to day, showing the date of each sale, the name of the seller and buyer, and the amount of the sale; to call as often as he may deem proper on any auctioneer and require the production of any books or accounts kept by him in the ordinary course of his business as such; to examine and compare with the books the account

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