In case a public officer or employee collects or receives funds for the account of a taxing body of which he is not an officer or employee, he shall, during the Saturday of each week, pay to the proper officer of the taxing body for account of which the collection was made or payment was received, the full amount collected or received during the current week for the account of such taxing body.

Sec. 7. The chief inspector shall have power by himself, or by any person appointed by him to perform the service, to examine into all financial affairs of every public office and shall make such an examination at least once a year, if practicable. On every such examination inquiry shall be made as to the financial conditions and resources of the taxing body having jurisdiction over the appropriations and levies: disbursed by the office, whether the requirements of the constitution and statutory laws of the state and the ordinances and orders of the taxing body have been properly complied with, and also inquiry into the methods and accuracy of the accounts, and as to such other methods as the chief inspector may prescribe. He or any of his assistants shall have power and may exercise all the authority to issue subpoena and compulsory process, and to direct the service thereof. by any constable or sheriff, to compel the attendance of witnesses and the production of books and papers before him at any designated time and place, selected in their respective county, and to administer oaths. If any person shall refuse to appear before said chief inspector or his assistants when required so to do or shall refuse to testify in regard to any matter or refuse to produce any books or papers in his possession or under his control, he shall be guilty of a misdemeanor and upon conviction therefor shall be fined not more than one hundred dollars and imprisoned not more than six months. Wilful false swearing in such examinations shall be perjury and shall be punishable as such. A report of each examination shall be made in duplicate, one copy to be filed in the office of the state tax commissioner and one in the auditing department of the taxing body.

If any such examination discloses misfeasance, malfeasance or nonfeasance in office on the part of any public officer or employee, a certified copy of the report shall be filed with the proper legal authority of the taxing body for such legal action as is proper in the premises. Refusal, neglect or failure on the part of the proper legal authority of the taxing body to take prompt and efficient legal action to carry into effect the findings of any such examination, or to prosecute the same to a final conclusion, shall give to the chief inspector

the right to institute the necessary proceedings or to participate therein, and to prosecute the same in any of the courts of the state, to a final conclusion.

Sec. 8. The cost of any service or act performed by the chief inspector under the provisions of this act as to any county or district office, officer or institution shall be paid by the county court of the county; the cost thereof as to any board of education shall be paid by such board; and the cost thereof as to any municipal corporation shall be paid by the authorities thereof. But no per diem compensation shall be allowed to the chief inspector or his deputy for his services under the provisions of this act. The chief inspector shall render to the tribunal liable for such cost a statement thereof as soon after the same was incurred as practicable, and it shall be the duty of such tribunal to allow the same and cause it to be paid in the manner that other claims and accounts are allowed and paid by it. All money received by the chief inspector from this source shall be deposited by him in the state treasury to the credit of the chief inspector, and shall be credited by the auditor and state treasurer to the account of the chief inspector and disbursed in the same manner as appropriations made by the legislature for his office are disbursed, and such money is hereby appropriated for that purpose. The cost of any examination, service or act by the chief inspector made necessary, or such part thereof as was made necessary, by the wilful fault of any officer or employee, shall be recovered by the chief inspector from such person, on motion on ten days' notice in any court having jurisdiction.

Sec. 9. Any duty or act required by this act to be performed by the chief inspector may be performed with like effect by any deputy or assistant appointed by the chief inspector.

Sec. 10. All acts and parts of acts coming within the perview of this act and inconsistent therewith are hereby repealed.

(Senate Bill No. 2.)

CHAPTER 34.

AN ACT concerning the compilation of the code of West Virginia and supplement thereto by the West Publishing Company, and to declare such compilations competent evidence of the law in all courts of this state.

[Passed February 26, 1908. In effect from passage.

Approved February 26, 1908.]

SEC.

1.

The general laws of the state as compiled by the West Publishing Company declared competent evidence of acts, etc., in all courts of state.

Be it enacted by the Legislature of West Virginia:

Sec. 1. The general laws of the state of West Virginia, as compiled by the West Publishing Company, and entitled the "Code of West Virginia 1906" and "Code of West Virginia Supplement 1907," are hereby declared competent evidence of the several acts and resolutions therein contained in all courts of this state without further proof or authentication, and shall be known and cited as "Code, 1906," and "Code, Supp. 1907."

(House Bill No. 39.)

CHAPTER 35.

AN ACT making appropriations of public money to pay general charges upon the treasury and providing for the transfer of certain funds.

Be it enacted by the Legislature of West Virginia:

Sec. 1. There shall be and hereby are appropriated out of the state fund for the fiscal year ending September thirty, one thousand nine hundred and eight, except as hereinafter provided, the following sums for the purposes as follows:

State highway inspector.

For office furnishings and contingent expenses, four hundred. dollars.

For stenographer and other office help, five hundred dollars.

For the publication and circulation of road bulletins, six hundred dollars.

For conducting road institutes, one thousand dollars.

For salary of inspector for the first five months of the fiscal year beginning October one, one thousand nine hundred and eight, eight hundred and thirty-three dollars and thirty cents.

For stenographer and other office help during such period, two hundred and fifty dollars, and

For contingent expenses during such period, one hundred dollars.

Bureau of labor.

For services of stenographer and other clerical services, six hundred dollars.

For contingent expenses, four hundred and fifty dollars.

For services of stenographer and other clerical services for the first six months of the fiscal year beginning October one, one thousand nine hundred and eight, four hundred and fifty dollars, and

For contingent expenses during such period, three hundred and fifty dollars.

Secretary of state.

For additional contingent expenses of secretary of state, six hundred dollars.

For distributing the acts and journals to the members of the legislature for the extra session of nineteen hundred and eight, two hundred and fifty dollars, to be paid upon the order of secretary of state.

West Virginia asylum.

For wells, water supply and fire protection, one thousand five hundred dollars.

West Virginia hospital for the insane.

For completing the water works system and fire equipment at the West Virginia hospital for the insane at Weston, ten thousand dollars, payable out of the revenues of the current fiscal year. But the plans, specifications and contracts concerning the same shall be approved by the board of public works before the work is begun.

For the purpose of erecting a building or buildings at the West

Virginia hospital for the insane at Weston, for dining hall, kitchen, and other purposes, as named in the report of the special investigating committee printed in the journal of the house of delegates of January thirty, there is hereby appropriated the sum of thirty thousand dollars out of the revenues of the current fiscal year: provided, that the character and necessity of said improvements at said hospital shall be subject to the judgment of the board of public works after they have made full investigation of the matter, and all plans, specifications and contracts for such improvements shall be subject to the approval and ratification of said board; that the cost of said improvements, after they are finished and ready for use, shall not exceed the sum of seventy-five thousand dollars; and the said board will make report of their action hereunder to the next session of the legislature.

Colored orphans home and industrial school at Huntington.

For the maintenance of inmates two thousand dollars, one thousand dollars thereof payable in the year nineteen hundred and eight, and one thousand dollars payable in the year nineteen hundred and nine.

The foregoing appropriations to be paid out and distributed to the persons entitled thereto upon the order of the board of public works and upon contracts and accounts approved and allowed by the said board of public works, and upon warrants drawn by the auditor by direction of the said board.

To pay the per diem of members of the state board of education, five hundred dollars.

To pay expenses to the members, etc., two hundred dollars.

To be disbursed under the direction of state superintendent of schools.

For the purpose of paying the per diem and actual expenses of the select committee appointed under and pursuant to House Substitute for Senate Joint Resoution No. 21, passed at the regular session of the legislature of one thousand nine hundred and seven, and for the payment of clerical and stenographic assistants, there is hereby appropriated the sum of five thousand dollars or so much thereof as may be needed, the same to be expended under the direction and subject to the approval of the board of public works.

For the purpose of paying the per diem and actual expenses of the select committee appointed and pursuant to Substitute for House Concurrent Resolution No. 5, and House Joint Resolution No. 19, passed at the regular session of the legislature of one thousand nine