such report a corrected copy of each of such contracts. If such terms cannot be made with the owners of any of the lands so selected, and a contract for the purchase thereof has not been made, such report shall contain an estimate of the amount for which such lands can probably be purchased based upon such facts as may be ascertained by them. They shall ascertain, so far as possible, the number of epileptic and other feeble-minded persons needing custodial care in this state, who cannot be received in existing state institutions for the care of epileptic or feebleminded persons, and shall report the same to the legislature of nineteen hundred and eight.

§ 5. Condemnation.- Whenever an appropriation shall have been made for the purchase of the lands described in such map, and such lands cannot be purchased upon satisfactory terms from the owner or owners thereof, or it may be found necessary, in order to acquire title thereto, then they shall be authorized and empowered to institute and conduct proceedings through the attorney-general in the name of the people of the state of New York, under the condemnation law for the purpose of acquiring title to such lands.

§ 6. Lands when acquired to be a site for the Eastern New York state custodial asylum.- When such lands shall have been acquired by the state, they shall be known as the Eastern New York state custodial asylum, and shall be used by the state for the purpose of caring for epileptic and feeble-minded persons requiring custodial care.

§ 7. The sum of one thousand dollars ($1,000) or so much. thereof as may be necessary, is hereby appropriated out of any money in the treasury not otherwise appropriated, to be expended upon drafts made by the commission, and the audit and warrant of the comptroller, in payment of the expenses incurred by the commission in carrying out the provisions of this act.

EXCERPTS FROM THE STATE FINANCE LAW.

Chapter 413 of the Laws of 1897, as amended by chapter 383 of 1899; 432 and 457 of 1901, and 239 of 1903; and 448 of 1904.

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11. Deposit of moneys by charitable and benevolent institutions.

12. Proofs required on audit by the comptroller.

13. Regulations for the transmission of public moneys.

17. Itemized and quarterly accounts of public officers. 18. Inspection of supplies and entry in books.

19. Deposit in banks of moneys received by state institutions.

20. Annual inventory and report of institutions.

21. Rendition of accounts.

22. Statements of accounts not rendered.

23. Statements of accounts rendred.

35. Indebtedness not to be contracted without appropriation.

36. Specific appropriation not to be used for other pur

poses.

37. Monthly payments to state treasurer.

38. Contracts in pursuance of appropriations.

40. Estimates for purchase of staple articles of supplies.

Section 10. Deposit of moneys by state officers.- Every state officer or other person except the state treasurer, receiving or disbursing moneys belonging to the state, shall deposit and keep all the moneys received by him, deposited to his official credit in some responsible bank or banking house, to be designated by the comptroller, until such moneys are paid out or disbursed according to law. Every such bank or banking house, when required by the comptroller, shall execute and file in his office

an undertaking to the state in such sum and with such sureties as are required and approved by him, for the safe keeping and prompt payment on legal demand therefor of all such moneys held by or on deposit in such bank or banking house, with interest thereon, on daily or monthly balances at such rate as the comptroller may fix. Every such undertaking shall have indorsed thereon, or annexed thereto, the approval of the attorney-general as to its form.

§ 11. Deposit of moneys by charitable and benevolent institutions. All moneys received from the state by any charitable or benevolent institution, supported wholly or partly by moneys received from the state, shall be deposited in such national or state bank or trust company, as the comptroller may designate. Every such bank or trust company shall give an undertaking, as provided in the last section. The treasurer of such institution. shall keep all the funds thereof which come into his possession from the state, deposited in his name as such treasurer in such bank or trust company.

12. Proofs required on audit by the comptroller. The comptroller shall not draw his warrant for the payment of any sum appropriated, except for salaries and other expenditures and appropriations, the amounts of which are duly established and fixed by law, until the person demanding the same presents to him a detailed statement thereof in items and makes all reports required of him by law. If such statement is for services rendered or articles furnished, it must show when, where, to whom and under what authority they were rendered or furnished. If for traveling expenses, the distance traveled, between what places, the duty or business for the performance of which the expenses were incurred, and the dates and items of each expenditure. If for transportation, furniture, blank and other books purchased for the use of offices, binding, blanks, printing, stationary, postage, cleaning and other necessary and incidental expenses, a bill duly receipted must be attached to the statement. Each statement of accounts must be verified by the person presenting the same to the effect that it is just, true and correct, that no part thereof has been paid, except as stated therein, and that the balance therein stated is actually due and owing. No pay

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ment shall be made to any salaried state officer or commissioner having an office established by law, for personal expenses incurred by him while in the discharge of his duties as such officer or commissioner at the place where such office is located. No manager, trustee or other officer of any state charitable or other institution, receiving moneys from the state treasurer in whole or in part for the maintenance or support of such institution shall be interested in any purchase or sale by any of such officers. § 13. Regulations for the transmission of public moneys.The comptroller may make such regulations and give such directions from time to time, respecting the transmission to the treasury of moneys belonging to the state from the several county treasurers and other public officers as in his judgment is most conducive to the interests of the state. He may, in his discretion, audit, allow and cause to be paid the expenses necessarily incurred under or in consequence of such regulations and directions or so much thereof as he deems equitable and just.

§ 17. Itemized and monthly accounts of public officers.-The proper officer of each state hospital, asylum, charitable or reformatory institution, the state commission in lunacy, the state board of charities, the state board of health, the commissioners of fisheries, game and forests and all other state commissions, commissioners and boards, shall, on or before the fifteenth day of each month, render to the comptroller a detailed and itemized account of all receipts and expenditures of such hospital, asylum, institution, commission, board of commissioners during the month next preceding. Such accounts shall give in detail the source of all receipts, including the sums received from any county, and to be accompanied by original and proper vouchers for all funds paid from the state treasury, unless such vouchers have been previously filed with the comptroller and have appended or annexed thereto the affidavit of the officer making the same to the effect that the goods and other articles herein specified were purchased and received by him or under his direction or that the indebtedness was incurred under his direction; that the goods were purchased at a fair cash market price and that neither he, nor any person in his behalf, had any pecuniary or other interest

in the articles purchased or in the indebtedness incurred; that he received no pecuniary or other benefit therefrom, nor any promises thereof; that the articles contained in such bill were received by him, and that they conformed in all respects to the goods ordered by him or under his direction, both in quality and quantity. The state comptroller and the president of the state board of charities, shall from time to time classify into grades the officers and employes of the various charitable and reformatory institutions required by law to report to the fiscal supervisor and in the month of September of each year recommend to the governor such changes in the salaries or wages of such officers and employes for the ensuing fiscal year as may seem proper, but such changes shall not be made unless the governor shall approve the same in writing. Differences in the expense of living and rates of wages in the localities in which such institutions are situate may be considered. The comptroller shall have the power of audit subject to such classification. (As amended by chapter 383 of the Laws of 1899, 432 of 1901 and 239 of 1903.)

§ 18. Inspection of supplies and entry in books.-The steward, clerk or bookkeeper in every such institution, board or commission shall receive and examine all articles purchased or received for the maintenance thereof, compare them with the bills for the same, ascertain whether they correspond in weight, quality or quantity, and inspect the supplies thus received. Such steward, clerk or bookkeeper shall enter each bill of goods thus received in the books of the institution or department at the time of receipt thereof. He shall make a full memorandum in the book of accounts of such institution of any difference in weight, quality or quantity of any article received from the bill thereof, and no goods or other articles of purchase or manufacture or farm or garden production of land of the institution shall be received unless so entered in such book with the proper bill, invoice or statement according to the form of accounts and record prescribed by the comptroller. In accounts for repairs or new work, the name of each workman, the number of days. employed and the rate and amount of wages paid to him shall be given. If contracts are made for repairs or new work, or for supplies, a duplicate thereof, with specifications, shall be filed