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OFFICERS.

FINANCIAL STATEMENTS OF COUNTY AND TOWNSHIP OFFICERS. § 1. Amends section 1, Act of 1881.

§ 1.

As amended, requires certificate showing balance in bank, counting of money, and filing copy of report with county clerk.

(HOUSE BILL No. 42. APPROVED MAY 27, 1911.)

AN ACT to amend section one (1) of an Act to require officers having in their custody public funds, to prepare and publish an annual statement of the receipts and disbursements of such funds, approved May 30, 1881, and in force July 1, 1881.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section one (1) of an Act to require officers having in their custody public funds, to prepare and publish an annual statement of the receipts and disbursements of such funds, approved May 30, 1881, and in force July 1, 1881, be amended to read as follows:

§ 1. That each and every public officer, elected or appointed, of each and every county and township in this State, who shall, by virtue of his or her office, have the custody of public funds, shall at the expiration of each fiscal year prepare a statement of the amount of public funds received and expended by him or her during the fiscal year just closed; which statement shall show the amount of public funds received and from what sources received, and the amount of public funds expended, and for what purposes expended; and such official shall also procure and exhibit to the township, or county board or to the proper official or officials, as the case may be, whose duty it is to audit such annual statement a certificate from the cashier of the bank or banks in which such funds are deposited, showing the balance to the credit of the official making the statement, and if such funds are in the hands of the said official the money shall be counted by those whose duty it is to audit the same, and the officer making such statement shall subscribe and swear to the same before some person authorized to administer oaths; and such officer shall, within thirty days after the close of each fiscal year, cause such statement to be published in some newspaper published in the county in which such officer holds his or her office, for one week; and if no newspaper is published in such county, then such officer shall make three (3) written copies of such statement and post them in three (3) of the most public places nearest to the location of his or her office; and such officer shall, within thirty days after the close of each fiscal year, file a copy of said statement, so subscribed and sworn to, in the office of the county clerk of the county in which such officer holds his or her office: Provided, that the provisions of this Act requiring publication of the annual financial statement in some newspaper, shall not apply to sheriffs, circuit clerks, county clerks, county recorders, county superin

tendents of schools, county treasurers, county collectors, and township collectors in counties under township organization: And, provided, further, that the cost for the publication of said statement shall not exceed the sum of one dollar per hundred words, to be paid out of the funds in the hands of the officer making such statement: And, provided, further, that said public officer shall not be required to have said statement published if he shall be unable to procure such publication at the price allowed by this Act.

APPROVED May 27, 1911.

PAYMENT OF PUBLIC MONEY INTO STATE TREASURY.

Auditor to examine and audit books etc.-money on hand when Act takes effect to be paid into State treasury within thirty days.

$ 1.

§ 2.

To what State officers, boards, de-
partments, etc., Act applies.
Detailed itemized accounts-quar-
terly statement of receipts and
payments into State treasury.

§ 3.

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AN ACT in relation to the payment of the public money of the State into the State treasury.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That the Secretary of State, the Auditor of Public Accounts, the Superintendent of Public Instruction, the Adjutant General, the Insurance Department of the State of Illinois, the Board of Administration, the Charities Commission, the Board of Commissioners for the Management of the State Library, the Illinois Stallion Registration Board, the Board of Live Stock Commissioners, the Board of Veterinary Examiners, the Railroad and Warehouse Commission, the Chief Inspector of Grain, all Deputy Inspectors of Grain, Warehouse Registrars and their assistants, all State Weigh-masters, the State Commissioners of Labor, the Chief Inspector of Private Employment Agencies, the State Board of Examiners of Architects, the Board of Examiners of Barbers, the Board of Fish Commissioners, the State Game Commissioner, the State Board of Health, the State Board of Pharmacy, the Illinois State Board of Dental Examiners, the Miners' Examining Boards of the respective counties, the State Board of Examiners of Registered Nurses, the State Entomologist, the State Fire Marshal, the State Food Commissioner, and all like executive and administrative boards, commissions, commissioners, departments and institutions of the State government herein named, are hereby declared to be officers, arms, agencies and departments of the State government, and all moneys received by each of such officers, boards, commissions, commissioners, departments or institutions, for or on behalf of the State, from fees, fines, penalties, forfeitures, rentals, the sales of property or from other like sources, shall be paid into the State treasury, and no such officer, board, commission, commissioner, department or institution shall expend any money so received, for salaries, expenses or for any other

purpose, except upon the warrant of the Auditor of Public Accounts based upon appropriations from the State treasury made biennially by the General Assembly.

§ 2. It shall be the duty of every officer, board, commission, commissioner, department or institution brought within the provisions of this Act by section 1 hereof, to keep, in proper books, a detailed itemized account of all moneys received as aforesaid, and from what source, or sources, received. Every such officer, board, commission, commissioner, department or institution receiving money as aforesaid, shall, on or before the second Wednesday of January, April, July and October of each year, file in the office of the Auditor of Public Accounts, a detailed statement of such receipts, verified by the oath, or affirmation, of such officer, or by the oath, or affirmation, of some officer or employé of the board, commission, commissioner, department or institution making and filing such statement, and shall, on such date, pay into the State treasury all moneys so received during the three calendar months next preceding. All moneys so paid into the State treasury shall, unless required by some statute to be held in the State treasury in a separate or special fund, be covered into the general revenue fund in the State treasury.

§ 3. It shall be the duty of the Auditor of Public Accounts, immediately on the taking effect of this Act, to examine and audit the books, documents, memoranda, papers, records and files of every officer, board, commission, commissioner, department or institution receiving money as aforesaid to ascertain the amount of money in the possession, custody or control, or subject to the order, of any such officer, board, commission, commissioner, department or institution at the time this Act takes effect. All moneys arising from the sources aforesaid, and in the possession, custody or control, or subject to the order, of any such officer, board, commissioner, commission, department or institution at the time this Act takes effect, shall, within thirty days thereafter, be paid into the State treasury.

§ 4. The Auditor of Public Accounts shall, at all times, have the right to examine all the books, documents, memoranda, files, papers, and records of any officer, board, commission, commissioner, department or institution, receiving money as aforesaid, to verify the accuracy of the account required by section 2 of this Act to be kept.

§ 5. Any officer named herein, or any officer, employé or servant of any board, commission, commissioner, department or institution, receiving money as aforesaid, who shall wilfully fail or neglect to keep a detailed itemized account of all moneys received, as required by sections 1 and 2 of this Act, or who shall make a false or fraudulent entry of the same, or who shall refuse to permit the Auditor of Public Accounts to have free and unrestricted access to the books, documents, memoranda, papers, files, and records in his custody or possession, or who shall wilfully fail, neglect or refuse to file with the Auditor of Public Accounts the statement required by section 2 of this Act, shall be guilty of a mis

demeanor and, on conviction, shall be punished by a fine in any sum not exceeding one thousand dollars, or by imprisonment in the county jail not exceeding one year, or by both such fine and imprisonment, in the discretion of the court.

APPROVED June 9, 1911.

OFFICIAL BONDS.

RELEASE OF SURETIES ON BONDS OF CERTAIN TRUSTEES.

§ 1. Surety may file bill in equity for release-practice-new bond-default.

(HOUSE BILL No. 541. APPROVED JUNE 7, 1911.)

AN ACT to provide for the release of sureties on the bond of certain trustees.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That whenever any surety on the bond of any trustee of any fund or property appointed by any last will and testament, codicil or other instrument in writing, or appointed or created in any other manner than by appointment by a count [court] of record, or any heir, executor or administrator of such surety, desires to be released from further liability upon any such bond he may file his bill in equity for that purpose, in any court having equity jurisdiction, against such trustee and all other persons interested in such fund or property, including any other surety or sureties upon such bond, setting forth the facts relating to such bond and praying for his release as such surety. The practice in such suit shall be the same, as near as may be, as in other cases in equity, and the court shall have power to compel such trustee, within such reasonable time as may be fixed by the court for that purpose, to make and execute a new bond in the same or greater penalty and with like conditions, as near as may be, as the original bond and with good and sufficient sureties to be approved by the court, or, in default of the execution of such new bond, may remove such trustee and compel him to account and bring into court such trust fund or property, or to deliver or transfer the same to such new trustee as may be appointed by the court to receive the same, and may make all such other orders in the case, including an order releasing such surety, or heir, executor or administrator, as may appear to be just and right for the protection of all persons interested in such fund or property.

APPROVED June 7, 1911.

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(SENATE BILL No. 444. APPROVED MAY 29, 1911.)

AN ACT to amend sections 1 and 2 of an Act entitled, "An Act to revise the law in relation to oil inspection," approved March 12, 1874, as amended by an Act approved June 17, 1887.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That sections 1 and 2 of an Act entitled, "An Act to revise the law in relation to oil inspection," approved March 12, 1874, as amended by an Act approved June 17, 1887, be and the same are hereby amended to read as follows:

§ 1. The mayor of any city, with the approval of the city council, the president of the board of trustees of any village or incorporated town, with the approval of such board of trustees, may, and on the petition of any five inhabitants thereof shall, appoint one or more inspectors for the inspection of coal oil, petroleum, naphtha, gasoline, benzine and other mineral oils or fluids, fix the compensation of such inspectors and prescribe the fees to be paid by those for whom such inspectors render services. The county judge of any county may appoint such inspectors for territory not within the limits of any city, village or incorporated town, fix their compensation and fees. Every such inspector shall hold office for one year and until his successor is qualified, and, with the approval of the power appointing him, may appoint deputies for whom he shall be responsible, who shall take the same oath and be liable to the same penalties as the inspector. All fees collected by such inspector or deputy shall be by him paid into the county, city, village or town treasury and be the property of such county, city, village or town. The salary of such inspector shall not exceed five thousand dollars ($5,000.00) per

year.

§ 2. Every such inspector, before entering upon the duties of his office, shall take and subscribe the following oath:

I do solemnly swear (or affirm, as the case may be), that I will support the Constitution of the United States, the Constitution and laws of the State of Illinois, and that I will faithfully discharge the duties of oil inspector (or deputy oil inspector) according to the best of my ability.

He shall execute a bond payable to the People of the State, if appointed by the county judge, or the city, village or incorporated town by whose mayor or president of the board of trustees he shall be appointed, in such sum as shall be required by the power appointing him, with sureties to be approved by the power appointing him, conditioned

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