4445. Governor to appoint board of embalmers-Term.

SECTION 1. The governor, as soon as practical, after the passage of this act, shall appoint three persons who shall be practical and practicing embalmers. One of the persons so appointed shall hold office for one year; one for two years; one for three years, unless sooner removed. Appointments to fill vacancies caused by death, resignation or removal before the expiration of the terms shall be made for the residue of such term by the governor. And all appointments to fill vacancies caused by the expiration of such terms shall be made in the same manner, and shall be for a period of three years.

4446. Qualifications and duties - Organization― Regulations-Salaries and expenses.

SEC. 2. The members of such board before entering on their duties shall respectively take, and subscribe, to the oath required by other state officers, which shall be filed in the office of the secretary of state, who is hereby authorized to administer same. They shall have the power to select out of their own number a president, secretary and treasurer, and adopt such regulations for the transaction of business of the board of embalmers and management of its affairs as they may deem expedient. The members of the said board shall receive no salary as such, but the actual traveling expenses spent by its members shall be paid out of the receipts as hereinafter directed. 4447. Meetings-Quorum.

SEC. 3. Said board shall meet at least once every year, and may also hold special meetings, if the proper discharge of its duties shall require, at a time and place to be fixed by the rules and by-laws of the board, and the rules and by-laws of the board shall provide for the giving of timely notice of all special meetings to all members of the board and to all applicants for licenses. Two of its members at any meeting may organize, and shall constitute a quorum for the transaction of business.

4448.

Examinations-Licenses-Disinfection-Board of health.

SEC. 4. The members of this board shall examine candidates for licenses on the subject of embalming and care, transportation and preservation of deceased persons; also on the subject of sanitary disinfection for the prevention of the spread of infectious and contagious diseases, in accordance with the rules of the state board of health.

4449. Idem-Fees-Renewal of license.

SEC. 5. Every person who wishes to practice the profession of embalming shall appear before the state board of embalmers and upon the payment of a fee not to exceed ten dollars, to cover expenses of examination, be examined in the knowledge of embalming, sanitation, disinfecting bodies of deceased persons, and the clothing, excreta, and anything likely to be infected in cases of death from infectious or contagious diseases, in accordance with the rules and regulations of the state board of health. Such examination shall be in writing and by actual demonstration on cadaver. All examination papers shall be kept on record by said state board of embalmers, and if the applicant be of good moral character and shall have had one year of actual training in practical embalming, either in a college prescribing a course in the science of embalming, or as an assistant to a practicing embalmer, and pass such examination, the said board must issue to said applicant license to practice the profession of embalming for one year. If the applicant desires a renewal of the license the said board shall grant it, except for cause, and the annual fee for the renewal of licenses shall not exceed the sum of two dollars.

4450. Seal-Regulations as to licenses.

SEC. 6. Said board is hereby authorized to adopt and use a common seal, and any description of any matter of evidence in the office of said board with the certificate of the secretary thereon attached under the seal of said board shall be competent evidence of such matter of record in any court in this state. All licenses shall be signed by the president and secretary of the state board and attested by its seal, and shall specify the name of the person to whom issued. Every license shall be nonassignable and nontransferable and shall be displayed by such licensee in a conspicuous place in his, or her, office or place of business.

4451. Practicing without license, misdemeanor-Not to apply to certain

persons.

SEC. 7. Any person who shall practice, or hold himself or herself out as practicing the profession of embalming of human dead bodies, without having complied with the provisions of this act, shall be guilty of a misdemeanor and upon conviction thereof before any court of competent jurisdiction shall be sentenced to pay a fine of not less than twenty-five dollars, nor more than five hundred dollars, for each and every offense; provided, that nothing in this act contained shall be construed to apply to persons engaged as layersout, or shrouders of the dead, or to the employees of any cemetery whose duty or business extends no further, nor to officials or employees of any state institution.

4452. Fees, to whom paid-Report to governor-Balance of funds payable to school fund.

SEC. 8. All fees collected under the provisions of this act shall be paid to the treasurer of the state board of embalmers to be used for the purpose of defraying its necessary expenses; and the treasurer of the state board shall give bond in the sum of five hundred dollars to the approval of the said board for the honest and faithful discharge of his duties. It shall be the duty of said board on or before the first Monday of December of each and every year to make a report in writing to the governor of this state containing detailed statement of nature of receipts and manner of expenditures, and any balance of money remaining at the end of the year as balance over necessary expenses, traveling expenses of board included in the discharge of their duties as such, except a reserve not to exceed five hundred dollars, to be held as an emergency fund to meet the extraordinary expenses as herein contained, shall be paid into the general school fund.

4453. Prior licenses respected.

SEC. 9. The state board of embalmers shall recognize licenses issued previous to the passage of this act, or at any other time by other state boards of embalmers, and state health authorities, and upon presentation of such licenses shall issue the regular license to holders of such license and certificate of competency.

4454. Laws relating to transportation of dead bodies not affected.

SEC. 10. All laws in force in this state pertaining to the disposition, shipment, or burial of human dead bodies, or regulations of the state health department relating thereto, shall be and are in nowise affected by the provisions of this act.

See secs. 6549-6553.

BOARD OF EXAMINERS

Who to constitute, section 314.

Powers and duties of, section 314.

An Act relating to the board of examiners, to define their duties and powers, and to impose certain duties on the controller and treasurer.

4455. Board of examiners to examine books and accounts of controller

and treasurer-To count money.

SECTION 1. It shall be the duty of the board of examiners, consisting of the governor, secretary of state, and attorney-general, as often as it may be deemed proper, to examine the books of the controller and treasurer, the accounts and vouchers in their office, and to count the money in the treasury; and for the purpose of discharging the duties imposed on it by this act, the said board is authorized to demand, and the controller and treasurer are hereby required to furnish the said board, without delay, such information as it may demand, touching the books, papers, vouchers, or matters pertaining to or cognizable in their offices respectively; provided, that the counting of the moneys in the treasury shall take place at least once a month, without the said board giving the treasurer any previous notice of the hour or day of the said counting.

See secs. 314, 2844.

4456. Idem-Board to file affidavit and publish.

SEC. 2. Said board shall, at least once in each month, file an affidavit in the office of the secretary of state, showing the actual amount of money in the treasury at their last counting prior thereto, and shall cause a copy of said affidavit to be published in one daily newspaper published at the capital; provided, that if no daily newspaper be published at the capital, then such affidavit to be published in such other daily newspaper as shall be designated by the board.

4457. Controller and treasurer required to permit examination.

SEC. 3. It shall be the duty of the controller and treasurer to permit the said board of examiners to examine the books and papers of their respective offices, and of the treasurer to permit the money in the treasury to be counted whenever the said board may wish to make said examination or counting, without delaying said examination or counting on any pretense whatever. [Sec. 4 repealed, Stats. 1869, 116.]

4458. When no appropriation has been made to pay claim-Recommendations to legislature.

SEC. 5. It shall be the duty of the board of examiners to examine into all claims against the state, presented to them by petition, for which no appropriation has been made, and which require to be acted upon by the

legislature, and to take all evidence in regard to the same which may be offered by the claimant, or deemed proper by the board. The evidence shall be reduced to writing, and, together with the petition, shall be transmitted to the legislature on the first day of its next session, together with the opinions of the board in reference to the merits of the same. As amended, Stats. 1869, 116.

See sec. 314.

The institution of the board of examiners was not intended as a check on legislative extravagance, but to secure, as a prerequisite to legislative action, an examination of such claims as require such action upon them as claims-not creative action, but adoptive or rejective action. State ex rel. Ash v. Parkinson, 5 Nev. 16.

The examining powers of the board of examiners and of the controller are, with reference to the legislature, only advisory. State ex rel. Lewis v. Doron, 5 Nev. 399; State ex rel. Cutting v. La Grave, 23 Nev. 387 (48 P. 370).

Mandamus will not lie against the state controller to compel him to issue a warrant in any greater amount than audited and allowed by the board of examiners. Idem.

The state board of examiners has no authority to employ counsel to assist the attorney-general in the prosecution and defense of actions for the collection of public revenues. The state controller alone has authority to institute and prosecute such actions and to direct and superintend the collection of all moneys due the state (citing Stats. 1893, 112). State ex rel. Coffin v. Horton, 21 Nev. 466, 468 (34 P. 316).

This board has unlimited power to investigate the merits of all claims presented for allowance and may act upon facts within the knowledge of its members, as well as upon evidence obtained from other sources.

Idem.

It is the duty of this board to audit the claims of the respective counties against the state on account of the special election, and it is not within the power of the legislature to confer this authority elsewhere. State ex rel. Lyon Co. v. Hallock, 20 Nev. 326, 328 (22 P. 123). 4459. Duty where appropriation has been made-Unliquidated demandsWhen controller not to draw warrant-Failure of board to act. SEC. 6. All claims against the state for services or advances, for payment of which an appropriation has been made by law, and which have been by law authorized, but of which the amount has not been liquidated and fixed, may be presented to the board of examiners in the form of an account or petition, and in such manner as said board shall prescribe by their rules, the claimant may present his evidence to sustain said demand, which evidence, if oral, shall be reduced to writing, and they shall either reject or allow the claim, in whole or in part, within thirty days from its presentation, and shall indorse upon the same, if allowed in whole or in part, over their signatures: "Approved for the sum of dollars," and shall immediately transmit the same so indorsed, together with all the evidence received by them relating thereto, to the controller of state. The controller shall not allow or draw his warrant for any claim of the class described in this section, which shall not have been approved by said board, or a greater amount than allowed by said board, except when said claim shall not have been acted upon by said board within thirty days prior to its presentation. As amended, Stats. 1869, 116. [Sec. 7 repealed, Stats. 1869, 116.]

See sec. 4158.

See State ex rel. Lyon Co. v. Hallock, under sec. 5 of this act.

4460. Chairman may issue process-Witnesses, allowance for.

SEC. 8. The governor of this state (and the secretary of state in his absence) shall act as chairman of the board of examiners, and, as said chairman, have power to issue subpenas, and compel the attendance of witness before said board, in the same manner that any court in this state can compel the attendance of witness before it; and whenever, in the opinion of said board, the testimony of any witness against a demand pending before them is material, it shall be the duty of said chairman to cause the attendance of said witness before said board to testify concerning said demand, and said board are hereby authorized to make such witness a reasonable allowance for such attendance, not exceeding the fees of witnesses in civil cases, which

shall be paid from the contingent fund allowed said board, but in no instance shall an allowance be made in favor of a witness who testifies in behalf of a claimant.

4461. May establish rules, administer oaths, take depositions.

SEC. 9. The said board shall have authority to establish rules and regulations for its government, not inconsistent with the provisions of this act, and each member thereof is hereby authorized to administer an oath or affirmation to any person or persons concerning any matter before said board, or intended to be brought before it, and each member of said board is hereby authorized to take the deposition or depositions of any witness or witnesses, to be used before said board in any matter pending before it.

See State ex rel. Coffin v. Horton, under sec. 5 of this act.

4462. False testimony perjury-Penalty.

SEC. 10. If any person shall knowingly and wilfully swear falsely before said board, or any member thereof, in a matter pending before said board, at the time of taking said oath, or in a matter to be submitted to said board, such person shall be deemed guilty of perjury, and on conviction thereof shall be subjected to the same pains, penalties, and disabilities which are now, or shall be hereafter prescribed by law for wilful and corrupt perjury.

4463. Semimonthly sessions-Record.

SEC. 11. The board shall hold sessions for the transaction of business at least twice in each month, and shall cause a record of their proceedings to be kept, and any member thereof may cause his dissent to the action of the majority upon a matter brought before it to be entered upon said record.

4464. Quorum.

SEC. 12. A majority of said board shall constitute a quorum, and may as such discharge any of the duties specified in this act.

An Act relating to accounts against the state.

Approved February 23, 1871, 70

4465. Itemized duplicate claims to be filed.

SECTION 1. The state printer, and all other persons having claims against the state, shall file with the state board of examiners an itemized duplicate of their accounts.

An Act to restrict the creation of deficiencies in funds or appropriations set apart or made by the legislature of the State of Nevada.

Approved March 12, 1897, 80

4466. Restrictions as to deficiencies.

SECTION 1. No board, commission, state officer or employee of the State of Nevada, having charge of or entrusted with the expenditure or disbursement of any money set apart or appropriated by the legislature to be paid out or expended for the benefit of the State of Nevada, shall expend or pay out, or contract to be expended or paid out, any sum of money whatever in excess of the amount so set apart or appropriated by the legislature, so as to create a deficiency in such fund or appropriation, unless such deficiency, and the amount thereof shall have first been authorized in writing by the state board of examiners.

4467. Idem-No allowance nor warrant.

SEC. 2. The state board of examiners is hereby prohibited from allowing, and the state controller from drawing his warrant for any deficiency claim