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Their duty when selling cutlery.

Right of pur.

chaser to return

and watches.

shall proceed to sell any cutlery, whether in a box or on a card, to state whether it is to be sold by the piece or in gross, and, if by the piece, the number of pieces offered for sale; and every auctioneer who shall neglect or refuse to announce the same, shall pay a fine of not more thau one hundred dollars, nor less than fifty dollars, and the sale shall not be binding on the purchaser.

SEC. 51. The purchaser at an auction sale of any watch, jewelry, plate plate or jewelry, shall have the right to return it to the auction eer at any time within twenty-four hours from the day of the sale, if the watch, plate or jewelry be not of the quality represented. by him, and the auctioneer shall return to the purchaser the price of the article; should he refuse to do so, he shall forfeit his license, and be liable to a fine of five hundred dollars.

Penalty for

and mock bidders.

SEC. 52. Any auctioneer who shall exhibit and offer for sale mock auctions at auction any article setting forth its value and character, and through the aid of mock bidders induce its purchase by a real bidder, and who shall afterwards substitute any article in lieu of that offered to and purchased by the bidder, shall, on conviction thereof, be fined and imprisoned at the discretion of the court, and any mock bidder at any auction sale so made shall suffer the like penalty.

Not to pur

SEC. 53. It shall not be lawful for any person acting as chase at any auctioneer to purchase, either directly or indirectly, any property at a sale made by him, and any such sale shall be null and void.

sale made by

bim.

1867-101.

ties.

SEC. 54. Auctioneers shall make in. person, or by agents Auctioneers appointed by them, all sales advertised by them, provided that to appoint depu no auctioneer shall have the privilege of appointing more than one such deputy or agent, except in the parish of Orleans, where the auctioneers shall each have the privilege of appoint ing two such deputies or agents; that every agent of said auctioneers shall be constituted such by power of attorney passed before a notary public of the parish in which said anetioneers exercise their functions; and to said notarial act the surety or sureties of said auctioneer shall be parties, and shall give his or their consent to the appointment of said agent or parties to nota agents, which said consent shall prevent the said sureties from pleading any exemption from said responsibility on the bond of said auctioneer in consequence of any appointment made under the provisions of this act.

Sureties to be

rial act.

1855-106.

not to have

goods and one for groceries.

SEC. 55. No auctioneer in the city of New Orleans shall, at Auctioneers the same time have more than one house or store for the purpose in New Orleans of holding his auction of dry goods sales, and one for the more than one purpose of holding his grocery sales. He may sell at different store for dry exchanges in the city or at private stores, when called upon to do so by the owners, any kind of movable or immovable property. He may sell in the public streets or on the levee all goods sold in original packages, as imported household furniture, and such bulky articles as are usually sold at such places. And every auctioneer, on the first day of November of each year, shall designate, in a writing signed by him, such house or store, and shall also name therein the partner, if any, engaged with him in business, and shall deposit the writing or declaration with the Auditor.

missions.

SEC. 56. No auctioneer shall demand or receive a higher Their comcompensation for his services than a commission of two and a half per cent. on the amount of any sale, public or private, made by him; and on sales of succession property, of property belonging to minors, or in which they may be interested, and on property surrendered by insolvents made by him pursuant to an order or decree of any court of the State, he shall receive upon all sums under twenty-five hundred dollars, one per cent. and on all sums over that amount one per cent. on the first twentyfive hundred dollars, and one-half of one per cent. on the remainder.

quire the anc

SEC. 57. It shall be the duty of the Auditor to require all 1855–125. auctioneers in the city of New Orleans to keep in a book, to be Auditor to re provided at their expense, and to be by the said Auditor num- tiouers of the bered from the first to the last page, a correct and true account city of New Or leans to keep of all sales made by them from day to day, showing the date accounts of of each sale, the name of the seller and buyer, and the amount sales in a book. 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 to be rendered by all auctioneers, and certify the same under his hand; to copy into a book to be kept by him, the accounts so examined, and mention the day on which it was presented.

SEC. 58. Hereafter all bonds required under existing laws to 1869-13. be given by auctioneers, shall be for the term of two years from Auctioneer. the date they may be approved by the proper officer to approve bonds shall be such bonds; and such bonds shall not affect any sureties there- two years. on, except for acts of the principal during the time for which such bonds were executed.

for the term of

Certificates of

read at sale.

SEC. 59. It shall not be lawful for any auctioneer, or person acting as such, to sell any real estate without first producing mortgages to he and 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 recov ered by the purchaser.

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How the Auditor is elected.

Salary.

1855-125.

CONSTITUTIONAL PROVISIONS.

ART. 76. The Treasurer, Auditor, Attorney General, and Secretary of State, shall be elected by the qualified electors of the State for the term of four years; and in case of vacancy caused by death, resignation or permanent absence of either of said officers, the Governor shall fill such vacancy by appointment, with the advice and consent of the Senate; provided, however, that notwithstanding such appointment, such vacancy shall be filled by election at the next election after the occurrence of the vacancy.

ART. 77. The Auditor of Public Accounts shall receive salary of two thousand five hundred dollars per annum.

SEC. 60. It shall be the duty of the Auditor, within thirty To give bond days after being officially informed of his election, to execute

and security

within thirty

days.

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 office to be va- may be required, of him by law. Should he fail to give such bond and security, within the time required, the office shall be considered vacant, and the Governor shall immediately order a new election.

Otherwise

cant.

To be general accountant, keeper of ac

SEC. 61. He shall be the general accountant of the State, and keeper of all public accounts, books, vouchers, documents, counts of the and all other papers relative to the accounts and contracts of the State, and its revenue, debt and fiscal affairs, not required by law to be kept by some other person.

State, etc.

His duty.

SEC. 62 It shall be his duty to prepare, digest and report to the Statement of General Assembly at the commencement of each regular session: the condition of First-A full and detailed statement of the condition of the and amount of revenue and the amount of the expenditures for the preceding expenditures. fiscal year.

the revenue.

Statement of the public debt.

Second-A full and detailed statement of the public debt.

Third-Estimates of the revenue and expenditure for succeeding year.

the

Estimate of revenue and expenditure.

Plans for sus.

credit and

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

and balances.

Fifth-A tabular statement showing separately the whole Appropriaamount of each appropriation of public money made by law, tions, payments the amount paid under the same, and the unexpended balance. Sixth-A tabular statement showing separately the whole Total receipts, amount of money received into the treasury from all sources in receipts from each fiscal year, and the amount received from each parish, and and each source from each source of revenue in each parish.

each parish,

of revenue.

To publish

SEC. 63. It shall be the duty of the Auditor to publish quar- 1877-83. terly, under oath, on the second Tuesday in January, April, quarterly state: July and October, of each year, in the Official Journal of the ment. State, a concise and accurate statement of all the funds, assets and moneys audited by him during the quarter just preceding, specifying the source whence derived and the amount derived from each source, footing up the total audited during the quarter in money; and he shall also state the amount of warrants drawn by him within the quarter against each of the separate accounts kept with each fund, It being the intent of this act to have kept a separate account for the revenues of each year from whatever source derived, as well as an account of the sources whence derived.

SEC. 64. 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 required by law to be audited and settled by some other officer or person.

Second-To draw all warrants upon the treasury for money, except 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 by law, out of which the same is to be paid.

1855-125.

His duty to adjust and settle claims.

Warrants.

Particular funds drawn

upon.

Adjustment

accounts.

State ac

treasury.

Fourth-To audit, adjust and settle the accounts of collectors of revenue, and other holders of the public money, who are of collectors' required by law to pay the same into the treasury. Fifth-To keep an account between the State and the State Treasurer, and to report to the Governor quarterly the amount counts, and of money in the hands of the Treasurer belonging to the State. amounts in the Sixth-To keep an account of all debts and credits between the State and the United States, and between the State and every State officer, or persons with whom the State may have dealings, and of 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.

Accounts be

tween the State States, and the State, and all

and the United

financial officers

Prosecutions

quencies.

Seventh-To direct prosecutions in the name of the State for all official delinquencies in relation to the assessment, collection for delinand 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. Eighth-To procure from the proper officer an abstract and

descriptions of

Abstracts and description of all taxable lands within the State, and annually taxable lands. hereafter abstracts and description 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.

Information to

bly.

Ninth-To give information in writing to either House of the General Assem- General Assembly, whenever required, upon any subject relating to the fical 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.

Superintend

lands.

Tenth-To have the sole superintendence and direction, under ence of school the 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 confiictive claims or natural defects, he shall promptly apply for, and, as soon as possible, obtain à re-location of any land that may be so situated.

To preserve

and furnish

SEC. 65. He shall preserve in his office all accounts, vouchers, accounts, etc., and documents settled by him, and shall give to any person interested therein, who may require the same, copies thereof, duly authenticated by his official seal.

copies when

required.

Form of walrant.

SEC. 66. In all cases of accounts, audited and allowed against the State, and in all cases of grants, salaries and expenses allowed by law, the auditor shall draw a warrant upon the Treasurer for the amount due, in the following form, viz:

No.

STATE OF LOUISIANA,

I certify that the sum of

Auditor's Office,

- dollars and

cents is due

No warrant to be drawn with

by the State of Louisiana to

for- ; and I do hereby

dollars and

direct that the Treasurer of the State of Louisiana pay to the
said or order, the sum of
out of the funds appropriated for that purpose.

cents,

Auditor.

SEC. 67. No warrants shall be drawn by the Auditor, nor out a previous paid by the Treasurer, unless the money to pay the same has appropriation been previously appropriated by law; nor shall the whole amount drawn for or paid under any one head ever exceed the amount appropriated by law for that purpose.

Warrants to

eutered in a

book.

SEC. 68. The Auditor shall number progressively all warrants be regularly drawn by him during each year, commencing on the first of numbered and December and ending on the thirtieth of November, on the treasury for the payment of the money, and enter them in a book to be kept for that purpose, in such manner as to show the mumber, date and amount of each warrant, the name of the person in whose favor and for what purpose drawn.

To grant cet

ment.

SEC. 69. Whenever any person indebted to the State, on any tificates of pay account whatever, shall present to the Auditor the Treasurer's receipt for the full payment of the amount due, it shall be the duty of the Auditor to furnish said person with a certificate under his hand and official seal of his having made full payment of all demands against him in favor of the State.

SEC. 70. It shall be the duty of the Auditor, the first day of the session of each Legislature, to enclose to the President of the

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