with the comptroller. The steward of every such institution or other officer performing the duties of a steward under whatever name, shall take, subscribe and file with the comptroller, before entering on his duties, the constitutional oath of office, and may administer oaths and take affidavits concerning the business of such institution.

§ 19. Deposit in banks of moneys received by state institutions. Every state institution supported, in whole or in part, by the state, shall deposit at interest, all its funds received from sources other than the state in a bank or trust company, which shall give a bond with sufficient sureties for the security of such deposit, to be approved by the comptroller. (As amended by chapter 457 of the Laws of 1901.)

§ 20. Annual inventory and report of institutions. Every state charitable institution, state hospital, reformatory, house of refuge and industrial school shall file with the comptroller annually, on or before October twentieth, a certified inventory of all articles of maintenance on hand at the close of the preceding fiscal year, stating the kind and amount of each article. Every state charitable institution, state hospital, reformatory, house of refuge, state agricultural experiment station, and the quarantine commissioners, required by law to report annually to the legislature, shall state an inventory of each article of property, stating its kind and amount, except supplies for maintenance, belonging to the state and in their possession on October first of each year.

21. Rendition of accounts. The comptroller, from time to time, shall require all public officers and other persons receiving moneys or securities, or having the care and management of any property of the state, of which an account is or is required to be kept in his office, to render statements thereof to him; and all such officers or persons shall render such statements at such time and in such form as he requires, and at all times when required by law. He may require any one presenting to him an account or claim for audit or settlement, to be examined upon oath before him touching such account or claim, as to any facts relating to its justness or correctness. He may issue a notice. to any person receiving moneys of the state for which he does

not account or to the legal representatives of such a person, requiring an account and vouchers for the expenditure of such moneys to be rendered at a time to be fixed not less than thirty nor more than ninety days from the date of the service of the notice. Such notice shall be served by delivering a copy thereof to such person or representative or leaving such copy at his usual place of abode; and if such service is made by the sheriff of the county, where the person served resided, the certificate of such sheriff, and if made by any other person, the affidavit of such other person shall be presumptive evidence of such service.

§ 22. Statements of account not rendered. The comptroller shall state an account against every person who receives moneys belonging to the state for which he does not account when required, charging him with the amount received according to the best information which the comptroller may have in regard thereto, with interest at six per centum per annum from the time when the same was due and payable, and shall deliver a certified copy of such account to the attorney-general for prosecution, and such certified copy shall be presumptive evidence of the indebtedness of such person to the state for the amount stated therein. The person against whom an action is brought by the attorney-general on any such account, shall be liable for and pay the costs of the action whether final judgment therein shall be against him or in his favor, unless he is sued as the representative of the person originally accountable for such

moneys.

$23. Statements of accounts rendered. The comptroller shall immediately examine the accounts rendered by every public officer or other person receiving moneys belonging to the state, with the vouchers, and audit, adjust and make a statement thereof. If any necessary vouchers are wanting or defective, he shall give notice to such person to furnish proper vouchers within not less than thirty nor more than ninety days, and at the expiration of such time he shall audit, adjust and make a statement of such accounts on the vouchers and proofs before him. He shall transmit a copy of every account as settled to such persons, and if any balance is stated therein to be due the state, and is not paid to the treasurer within ninety days after its

transmission to such person, the comptroller shall deliver a certified copy of such account to the attorney-general for prosecution. Such certified copy shall be presumptive evidence of the indebtedness of such person to the state for the balance so certified, and if on the trial of any action brought thereon, the defendant gives any evidence other than such as was produced to the comptroller before the statement of such accounts, and by means thereof, the balance so stated is reduced or no balance is found to be due, the defendant shall be liable for and pay the costs of such action.

§ 35. Indebtedness not to be contracted without appropriation. A state officer, employe, board, department or commission shall not contract indebtedness on behalf of the state, nor assume to bind the state, in an amount in excess of money appropriated or otherwise lawfully available. (Added by chapter 580 of the Laws of 1899.)

§ 36. Specific appropriation not to be used for other purposes. Money appropriated for a specific purpose shall not be used for any other purpose; and the comptroller shall not draw a warrant for the payment of any sum appropriated, unless it clearly appears from the detailed statement presented to him by the person demanding the same as required by this chapter, that the purposes for which such money is demanded are those for which it was appropriated. The comptroller shall not audit any claim for salary, labor or wages, unless an appropriation applicable thereto has been already made specifying the amount thereof appropriated for such purpose. (Added by chapter 580 of the Laws of 1899.)

§ 37. Monthly payments to state treasurer.-Every state officer, employee, board, department or commission receiving money for or on behalf of the state from fees, penalties, costs, fines, sales of property or otherwise except the health officer of the port of New York shall on the fifth day of each month pay to the state treasurer all such money received during the preceding month and on the same day file a detailed, verified statement of such receipts with the comptroller who shall keep an account thereof in his office. This section shall not apply to the manufacturing fund of the

state prisons known as the capital fund nor to the convict deposit. and miscellaneous earning fund of the state prisons. This section shall be deemed to supersede any other provision of this chapter or of any other general or special law inconsistent therewith. (Added by chapter 580 of the Laws of 1899, and amended by chapter 715 of the Laws of 1899, chapter 326 of the Laws of 1900, chapter 457 of the Laws of 1901 and chapter 561 of the Laws of 1907.)

§ 38. Contracts in pursuance of appropriations.-A contract or contracts made in pursuance of an appropriation by the state for a specific object shall be for the completion of the work contemplated by the appropriation, and in the aggregate shall not exceed the amount of such appropriation. A contract for a part of such work shall not be binding upon the state until contracts are also made covering the entire work contemplated by such appropriation, except where it is expressly provided by such appropriation that a part of the work may be done by day's labor. Every such contract shall be accompanied by a bond for the completion of the work specified in the contract, within the amount stipulated therein, which bond shall be filed in the office of the state comptroller. (Added by chapter 479 of the Laws of 1899.)

40. Estimate for purchase of staple articles of supplies.— Whenever the superintendent, agent and warden or other managing officer of a state institution is required by law to submit to any state commission, department or officer, an estimate of the expense required for such institution during any subsequent period, such estimate may, if authorized by the commission, department or officer whose duty it is to revise the same, and if such authorization be approved by the comptroller, include an amount sufficient for the purchase of certain staple articles of supplies for the use of such institution for a period beyond that for which such estimate is ordinarily made. (Added by chapter 448 of the Laws of 1904.)

PURCHASE OF SUPPLIES FOR STATE INSTITUTIONS.

AN ACT requiring preference to be given in the purchase of supplies for state institutions to products raised within this

state.

Chapter 32, Laws of 1899.

Section 1. The officers, boards, commissions and departments whose duty it is to purchase supplies for the maintenance of inmates in state institutions, shall, in purchasing such supplies, give preference to products raised within the state, price and quality being equal.

COMMITTEES FOR INCOMPETENT PERSONS.

AN ACT to amend section twenty-three hundred and twentythree-a of the code of civil procedure, relating to the appointment of committees for incompetent persons who are inmates of state institutions.

Chapter 509, Laws of 1904.

Section 1. Section twenty-three hundred and twenty-three-a of* the code of civil procedure is hereby amended so as to read as follows:

§ 2323-a. Where an incompetent person has been committed to a state institution in any manner provided by law, and is an inmate thereof, the petition may be presented on behalf of the state by a state officer having special jurisdiction over the institution where the incompetent person is confined or the superintendent or acting superintendent of said institution; the petition must be in writing and verified by the affidavit of the petitioner or his attorney, to the effect that the matters therein stated are true to the best of his information or belief; it must show that the person for whose person or property, or both, a committee is asked has been legally committed to a state institution over which the petitioner has special jurisdiction, or of which he is superintendent or acting superintendent, and is at the time an inmate thereof;

*So in original.