THIRTY-SECOND BIENNIAL REPORT 17 



REPORT OF THE BUREAU OF FINANCE AND ACCOUNTS 



By H. R. Dunbar, in charge 



During the biennium just brought to a close, much has been accom- 

 plished in the matter of consolidating the revenue of the division in 

 the office of the cashier. This has been brought about, principally, 

 upon the recommendations of the State Department of Finance and 

 the officials of the Division of Fish and Game. The principal functions 

 affected were enactments passed by the State Legislature changing the 

 method of license distribution and the accounting for the funds 

 received from the same ; the accounting of fines imposed in the justice 

 courts for violations of the fish and game laws; the transfer of 

 accounts pertaining to the revenue accruing from court fines and fish 

 packers' tax from other offices of tlie division to the office of the 

 cashier; and placing the control of all bank accounts of the division 

 in this office. 



During the 1931 Legislature, a new hunting and angling license 

 act was passed which provides that the hunting licenses, issued as of 

 January 1, 1932, will extend for an eighteen months' period, expiring 

 on June 30, 1933; that for this eighteen months' period, the license fee 

 will be increased 50 per cent. Commencing July 1, 1933, the licenses 

 will be placed on a fiscal year basis, the fee reverting back to the 

 former price. The act also provides that the county clerks make their 

 accounting direct to the Division of Fish and Game monthly, instead 

 of accounting to the State Controller at the end of every three months. 

 This same act also authorizes the Division of Fish and Game to dis- 

 tribute licenses direct to persons who wish to handle them for the pur- 

 pose of resale, on credit; each person or firm so authorized to handle 

 licenses on credit to be placed under a bond, the premium of which is 

 to be paid by the Division of Fish and Game. The compensation 

 allowed credit agents for sales accounted for is 2| per cent, while the 

 compensation allowed county clerks and agents paying cash in advance 

 remains at 5 per cent on the actual sales. The purpose of permitting 

 agents to handle licenses on credit, was to stimulate a wider distribu- 

 tion. 



The act providing for the disposition of court fines imposed for 

 violations of the fish and game laws was amended requiring the justices 

 to remit direct to the Division of Fish and Game, the division making 

 an accounting to the State Controller and the State Treasurer. 



The intent of the above acts, requiring that all license and court 

 fine monej^s be remitted direct to the Division of Fish and Game, was 

 to eliminate considerable duplication of work in the offices of the State 

 Controller and State Treasurer and at the same time permit the cashier 

 of the division to have a better knowledge of the amounts accrued and 

 unaccounted for. 



In November of 1931, the records pertaining to the accounting of 

 the fish packers ' tax and court fines, were transferred from other 



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