128 ANNUAL REPORT OF THE Off. Doc. 



thereon is to bear interest at the rate of twelve pei- cent, per annum 

 until paid. Section 3, act of April 1), 1867, (P. L., page 58), makes the 

 same provision as to balances due from corporations.* 



8. Payments of moneys due the Commonwealth must be made 

 within sixty days from date of notice of settlement, and section 36, of 

 the act of March 30, 1811, as aforesaid, requires receipts for moneys 

 paid into the State Treasury to be signed by the State Treasurer 

 or some one in his employ and for whom he is answerable; and 

 section 8, of the act of April 10, 1849, (P. L., page 614), requires 

 such receipts to be registered and countersigned by the Auditor 

 Oeneral to make them good and effective in law. 



9. Auditor General and State Treasurer, or either one, are author- 

 ized to examine the books and papers of corporations, institutions, 

 companies, associations and limited partnerships to verify the accu- 

 racy of returns made by them. 



Act April 28, 1899, section 11, (P. L., page 72). 



10. Unless extension of time for payment of indebtedness due 

 Commonwealth is given, by way of payment in instalments, as 

 authorized by section 13, of the aforesaid act of March 30, 1811, 

 accounts unappealed from are, by section 2, act of April 21, 1857, 

 (P. L,, page 26G), to be certified to the Attorney General for collec- 

 tion, after the expiration of ten days from the sixty day limit within 

 which appeals may be taken; and debtors are required by section 3, 

 act of April 7, 1870, (P. L., page 57), to pay the Attorney General a 

 five per cent, commission, in addition to debt and interest. 



11. The financial year of the Commonwealth (the year for which 

 reports of the Auditor General and State Treasurer are made) ends 

 on November 30th. Resolution of April ^i, 18JfO {P. L.^page 7Jf.^). 

 The year for which appropriations are made by the Commonwealth 

 begins on June 1st. 



See General Appropriation Act of May 13, 1899, (P. L., page 364), and 

 other General Appropriation Acts passed at previous sessions of the Gen- 

 eral Assembly. 



REGISTRATION. 



1. All limited .partnerships, banks, joint stock associations, asso- 

 ciations, corporations and companies, whether formed, erected, in- 

 corporated or organized under the laws of this Commonwealth or 

 any other State, doing business in the Commonwealth, are required 



♦Accounts for bonus bear interest at the rate of six per cent. — Alliance Coal 

 Mining Company case, 13 W. N. C, page 324. In the past, six per cent, only 

 has been charged against delinquent county and county officers' accounts. 



