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INTOXICATING LIQUORS-PROHIBITING THE SOLICITING SALE OR DELIVERY OF, IN LOCAL OPTION DISTRICTS.

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An Act to prohibit the soliciting or receiving orders for the sale or delivery of intoxicating liquor in any county in this State, or subdivision thereof, in which the sale of intoxicating liquors have been prohibited by law; and to prescribe a penalty therefor.

SECTION 1. Be it enacted by the Legislature of the State of Texas: That if any person in any county sub-division of a county, justice's precinct, city or town, in this State, in which the sale of intoxicating liquors has been prohibited by law, shall solicit or receive an order therein for the sale or delivery of any intoxicating liquor in such county, subdivision of a county justice's precinct, city or town, he shall be deemed guilty of a misdemeanor, and shall be punished by a fine of not less than fifty dollars nor more than three hundred dollars, and by confinement in the county jail for any period not less than thirty days nor more than ninety days.

The large number of bills now before the Legislature for its consideration, creates an emergency and an imperative public necessity exists that the rule requiring bills to be read on three several days be suspended; and it is so enacted.

Approved April 18, 1905.

Takes effect 90 days after adjournment.

INTOXICATING LIQUORS-REGULATING SHIPMENT, TRANSPORTATION AND DELIVERY OF, IN LOCAL OPTION DISTRICTS.

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An Act to regulate and place certain restrictions upon the shipment and transportation of intoxicating liquors into any county, justice precinct, school district, city or town, or subdivision of a county within this State, where the sale of intoxicating liquors has been prohibited under the laws of this State; and providing that where any such intoxicating liquor is not called for and taken away and the charges thereon, if any, paid by the consignee, it shall be started in transit back to the consignor within seven days from the time of its arrival at its destination; and fixing penalties for the violation of this Act.

SECTION 1. Be it enacted by the Legislature of the State of Texas: Each and every person in this State who shall place or have placed any package or parcel, of whatever nature, containing any intoxicating liquor, with any express company, railroad company, or other common carrier, for shipment or transportation to any point in any county, justice precinct, school district, city or town or subdivision of a county within this State, where the sale of intoxicating liquors has been prohibited under the laws of this State, shall place in a conspicuous place on such package or parcel the names of the consignor and consignee and the words, "intoxicating liquor," in plain letters. Any person who shall

violate the provisions of this Section of this Act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not less than twenty-five nor more than one hundred dollars, and shall be punished by imprisonment in the county jail for any term not less than twenty nor more than sixty days.

SEC. 2. When any express company, railroad company, or other common carrier, within this State shall receive any package or parcel . of whatsoever nature, whether from a point within or without this State, containing any intoxicating liquor, for transportation to any point within any county, justice precinct, school district, city or town, or subdivision of a county where the sale of intoxicating liquors has been prohibited under the laws of this State, such express company, railroad company or other common carrier shall forthwith transport such intoxicating liquor to the place of its destination, and upon the arrival of same at its place of destination, there shall be entered in a book to be kept for that purpose the names of the consignor and consignee and the exact time of the arrival of such package or parcel at the place of its destination. If such package or parcel be not called for and taken away by the consignee and all charges thereon, if any, paid by such consignee, it shall be the duty of such express company, railroad company or other common carrier to start such package or parcel in transit back to the consignor thereof within seven days from the time of its arrival at the place of its destination, and the consignor shall be liable to such express company, railroad company or other common carrier for the express or freight charges in transporting and returning same. Any express company, railroad company, or other common carrier, violating any of the provisions of this Chapter, shall be liable to a penalty of one hundred dollars for each infraction thereof, to be recovered in the name of the State of Texas in any court of competent jurisdiction. in any county where such express company, railroad company or other common carrier has an office or an agent or a line of railway; and each day that such intoxicating liquor shall be kept at the place of its destination, after the expiration of seven days from the time of its arrival shall be deemed a separate infraction.

SEC. 3. This Act shall not repeal any of the laws prohibiting the sale of intoxicating liquors in any county, justice precinct, school district, city or town, or subdivision of a county, nor shall it be construed to legalize any sale of intoxicating liquors that would not have been legal had this Act not been passed.

SEC. 4. The fact that the offices of express companies and other common carriers in prohibition counties and districts are constantly filled with intoxicating liquors which are kept there indefinitely, awaiting the convenience of the consignee thereof, and the fact that the will of the peo le is thereby thwarted and the local option laws of this State are thereby, to a great extent, made ineffective, creates an emergency and an imperative public necessity that the constitutional rule requiring bills to be read on three several days be suspended, and that this Act take effect and be in force from and after its passage; and it is so enacted.

[NOTE. The enrolled bill shows that the foregoing act passed the

House of Representatives by a two-thirds vote, yeas 95, nays 5; and passed the Senate, no vote given.]

Approved April 18, 1905.

Takes effect 90 days after adjournment.

COUNTY AUDITORS-PROVIDING FOR APPOINTMENT OF; AND PRESCRIBING DUTIES AND COMPENSATION.

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An Act to provide for the appointment and qualification of a county auditor in any county having therein a city with a population of twenty-five thousand and over providing for the manner of the appointment; the duties of said officer; the compensation allowed; making this act cumulative of other provisions in the present laws; and repealing all laws and parts of laws in conflict herewith, and adding the emergency clause.

Be it enacted by the Legislature of the State of Texas:

SECTION 1. That in any county of this State having therein a city with a population of twenty-five thousand and over according to the last United States census, there shall be appointed an auditor of accounts and finances, the title of said office to be "county auditor," who shall hold his office for a term of two years and until his successor is appointed and qualified; end who shall receive an annual salary of $2400.00 to be paid out of the general fund of the county upon the order of the commissioners court.

SECTION 2. Immediately upon the passage of this act the county judge shall convene a special meeting of the judges of the county and district courts or courts having jurisdiction in the county, who shall jointly appoint the auditor, a majority vote ruling. The action shall then be reported by the county judge to the commissioners court in regular or special session, which shall have said appointment entered upon the minutes of said court.

SECTION 3. The auditor to be appointed must be a man of unquestionably good moral character and intelligence, thoroughly competent in business details; he must be a thoroughly competent bookkeeper with not less than two years' actual experience in practical bookkeeping known as the double entry system, and who has actually had practical experience in auditing and accounting. The judges empowered with this appointment must carefully investigate and consider the qualifications of said person before appointment.

SECTION 4. The auditor shall within twenty days of his appointment, and before he enters upon the duties of his office, make a bond with two or more good and sufficient sureties, in the sum of five thousand dollars, payable to the county judge or his successors in office, conditioned for the faithful performance of his duties, to be approved by the commissioners court. In addition to said bond, he shall make the usual oath of office and an additional one in writing stating that he is in every way qualified under the provisions and requirements of this act, and giving fully the positions of private or public trust he has heretofore held and the length of service under each of said employments or appointments. He shall

further include in his oath that he will not personally be interested in: any contract with the county.

SECTION 5. The auditor shall at the expense of the county provide himself with all necessary ledgers, books, records, blanks and stationery, and shall also have the power to appoint additional clerical help when needed, with the consent of the county judge or of the commissioners court.

SECTION 6. It shall be the duty of the auditor to have a general over-sight of all the books and records of all the officers of the county, district or State, who are now or who may hereafter be authorized or required by law to receive or collect any money, funds, fees or other property for the use of or belonging to the county. He shall have continual access to and shall examine all the books, accounts, reports, vouchers and other records of any of the officers, and also the orders of the commissioners court relat-ing to the finances of the county. He shall at least in each quarter check the books and examine all the reports of the tax collector, the treasurer and all other officers, in detail, verifying the footings and correctness of same, and shall stamp his approval thereon, or note any differences, errors or discrepancies. All reports required under Article 840, Revised Statutes, shall also be carefully examined and reported on by him.

SECTION 7. It shall be the duty of the auditor, without giving any notice beforehand, to examine fully into the condition of, or to inspect and count the cash in the hands of the county treasurer or in the bank. in which he may have placed same for safe keeping, not less than once each quarter and oftener as desired. He shall see that the law is strictly enforced and that all balances to the credit of the various funds are actually on hand in cash. He shall fully investigate and see that noneof said funds are invested in any manner except as the law may otherwise authorize.

SECTION 8. He shall prescribe and prepare the forms to be used by all persons in the collection of county revenues, funds, fees and all other moneys; and the mode and manner of keeping and stating their accounts,. and the time, mode and manner of making their reports to the auditor;. also the mode and manner of making their annual report of office fees collected and disbursed, and the amount refunded to the county in excess of those allowed under the general fee bill act. He shall have the power to adopt and enforce such regulations not inconsistent with the Constitution and laws as he may deem essential to the speedy and proper collection, checking and accounting of the revenues and other funds and fees belonging to the county.

SECTION 9. It shall be his duty to keep an account with each and every person named in the preceding sections, and in doing so shall relieve the county clerk of keeping the finance ledger required in Article 824, Revised Statutes. He shall require all persons who shall have received any moneys belonging to the county, or having the disposition or manage-ment of any property of the county, to render statements to him. His books shall show the detailed items of the indebtedness against all of said officers and the manner of discharging same. He shall make tabulated reports of said funds and accounts for each regular meeting of the commissioners court. He shall keep a general set of books, which shall show

all of the transactions of the county relating to accounts, contracts, indebtedness of the county and its receipts and disbursements of all kinds. SECTION 10. He shall prepare an estimate of all the revenues and expenses and annually furnish same to the commissioners court, which court shall carefully make a budget of all appropriations to be set aside for the various expenses of the county government in each branch and department. He shall open an account with each appropriation in said budget, and all warrants drawn against same shall be entered to said account. He shall carefully keep an oversight of same to see that the expenses of any department do not exceed said budget appropriation, and keep the commisssioners court advised of the condition of said appropriation accounts from time to time.

SECTION 11. He shall make quarterly and annual reports to the commissioners court, setting forth all the facts of interest, and showing the aggregate amounts received and disbursed out of each fund, the condition of each and every account on the books, the amount of bonded and other indebtedness of the county, together with such other information and suggestions as he may deem proper, or the commissioners court may require. This annual report shall be made to include all transactions during the year ending July 31 of each year and shall be completed and filed at a special term of the commissioners court in September.

SECTION 12. All warrants on the county treasurer, except warrants for jury service, must be countersigned by the county auditor. He shall keep a register of all warrants issued by the judges or clerks on the county treasurer, and their dates of payment by the treasurer. In order that he may do so, the clerks of the county and district courts, or the judges therefor who are authorized to issue any warrant on the county treasurer, shall on forms prepared by the auditor daily furnish to the auditor an itemized report specifying the warrants that have been issued, their numbers, their several amounts, the names of the persons to whom payable, and for what purpose.

SECTION 13. He shall carefully examine the quarterly report of the treasurer of all the disbursements, together with the canceled warrants which have been paid, and shall verify the same with the register of warrants issued as shown on the books of the auditor.

SECTION 14. All deposits that are made in the county treasury shall be upon a deposit warrant issued by the county clerk in triplicate; said warrants shall authorize the treasurer to receive the amount named, for what purpose, and to which fund the same shall be applied. The treasurer shall retain the original, the duplicate shall be signed and returned to the county clerk for the county auditor, and the triplicate signed and returned to the depositor. The auditor shall then enter same upon his books, charging the amounts to the county treasurer and crediting the party depositing same. The treasurer shall not under any circumstances receive any money in any other manner than that named herein.

SECTION 15. All claims, bills and accounts against the county must be filed in ample time for the auditor to examine and approve same before the meetings of the commissioners court, and no claim, bill or account shall be allowed or paid until same shall have been examined and approved by the county auditor. It shall be the duty of the auditor to examine and

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