188 STATE BOARD OF AGRICULTURE. 



for that purpose in the institutiou, and tlie other shall be filed in the office of 

 the Sccretar}' of State by the first day of November of the year when made. 

 Any Hoard of any State institution may in its discretion cause sucli property 

 to be appraised on oath, by two disinterested and competent appraisers, to be 

 ap})ointe(l for that purpose by tlie Board, and a summary of each inventory 

 made shall be published in the biennial report. 



Sec. 4. Every educational, charitable, penal, and reformatory 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 department of business, or for the construction of buildino;s, 

 or the improvement of the premises; and in those institutions where farming 

 and gardening operations are carried on, the accounts will 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 fattened 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 eacli student 

 or inmate therein. That the accounts of receipts and disbursements in all 

 State institutions shall conform as near as may be practicable to a uniform 

 system, and to accomplish this result the Auditor General is authorized to 

 prescribe such a system of accounts as be shall deem proper for said institu- 

 tions, which shall secure as near as may be such uniformity. 



Sec. o. The accounts of members of Boards of State institutions for official 

 expenses and services, or either, where allowed by law, sliall first be certified 

 to be correct by the Board to which the member belongs, and then shall be 

 audited by the Board of State Auditoi's and paid from the general fund. 



Sec. G. The Boards of State institutions sliall, in theii"- biennial reports, 

 recommend what amounts in its opinion is needed for the next two years for 

 ordinary current expenses and for special purposes by the institution so report- 

 ing, with the reasons for such recommendations. [The rest of section G and 

 sections 7 and 8 are not ai)plicable to the State Agricultural College.] 



Sec. 9. Section seven of act number one-hundred and forty-eight of the session 

 laws of eighteen hundred and seventy-three,actone hundred and sixty-two of the 

 session laws of eiohteen hundred and seventv-three, act number thirty-one of 

 the session laws of eighteen hundred and seventy-five, section seventeen of act^ 

 number two hundred and thirteen of the session laws of eighteen hundred 

 and seventy-five, section seventeen of act number one hundred and seventy- 

 six of the session laws of eighteen hundred and seventy-seven, section sixteen 

 of act number one hundred and thirty-three of the session laws of eighteen 

 hundred and seventy-nine, section twenty of act number two liundred and 

 fifty of tlie session laws of eighteen hundred and seventy-nine, and all acts 

 or parts of acts contravening the provisions of this act are hereby repealed : 

 Provided, That nothing in this act sliall be construed as amending or repeal- 

 ing any act or part of acts providing for financial reports by any of said 

 State institutions to the Auditor General, Hoard of State Auditors, or to any 

 other State officer, as now provided by law. 

 Approved June 2, ISM. 



