44 



STATE BOARD OF AGRICULTURE. 



Record of 

 receipts and 

 expenditures, 

 how kept. 



Accounts to be 

 audited by 

 board of 

 auditors. 



Board to 



recommend 



appropriations. 



November of the year when made. Any board of any State histi- 

 tution may in its discretion cause such property to be appraised on 

 oath, by two disinterested and competent appraisers, to be appointed 

 for that purpose by the board, and a summary of each inventory 

 made shall be published in the biennial report. 



§ 415. Sec. 4. Every educational, charitable, i)enal, and reform- 

 atory institution, shall, in proper books for that purpose, keep a 

 regular account of all moneys received and disbursed, and the 

 receipts from and expenditures for and on account of each depart- 

 ment of business, or for the construction of buildings, or the 

 improvement of the premises ; and in those institutions where 

 farmmg and gardening operations are carried on, the accounts 

 shall be so kept as to show, as near as practicable, the cost of 

 carrying on the farm or garden and the quantity and value of the 

 productions of the same, with the cost of live stock raised or fat- 

 tened for the use of the institution, and the quantity and value 

 thereof, and where manufacturing operations are carried on, the 

 cost and result of each separate branch of manufacture, and the 

 quality and value of all manufactured articles sold or used in the 

 institution, so as to clearly exhibit the receipts and expenditures in 

 each department of business carried on in the institution, and the 

 cost of educating and maintaining each student or inmate therein. 

 That the accounts of receipts and disbursements in all State insti- 

 tutions shall conform as near as may he practicable to a uniform 

 system, and to accomplish this result the auditor general is author- 

 ized to prescribe such a system of accounts as he shall deem proper 

 for said institutions, which shall secure as near as may be such 

 uniformity. 



§ 416. Sec. 5. The accounts of members of boards of State 

 institutions for official expenses and services, or either, where 

 allowed by law, shall first be certified to be correct by the board to 

 which the member belongs, and then shall be audited by the board 

 of state auditors and paid from the general fund. 



§ 417. Sec. G. The boards of State institutions shall, in their 

 biennial reports, recommend what amounts in its ojiinion are needed 

 for the next two years for ordinary current expenses and for special 

 pur})oses by the institution so reporting, with the reasons for such 

 recommendations. 



SUNDRY LAWS. 



Reports of 

 sugar industry. 



Bounty, liow 

 paid. 



SUGAR BOUNTY. 



§ 3330 (1881, No. 368, Sec. 3). The State board of agriculture 

 shall direct their secretary to receive reports of results, and said 

 secretary shall collect such reports and the process by which such 

 results are obtained in the culture of sugar cane, corn stalks, and 

 beets, and the manufacture of sugar from the same, and report the 

 same in full to the board and said board shall incorj^orate the same 

 in their annual report. 



§ 3331. Sec. 4. There shall be paid from the treasury of the 

 State as bounty, to any individual, company, or corporation, upon 

 the report and determination of the board of agriculture, as pro- 

 vided for in section three, the sum of two dollars for every hundred 



