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received and paid out. If he pays out money unlawfully, or under an unconstitutional statute, he is obliged to refund the amount to the state. It therefore behooves him to be circumspect in his disbursement of public funds.

(5) The State Auditor. It is the duty of the auditor or comptroller to audit the accounts of the state, to issue warrants to the treasurer for the disbursement of moneys, to examine into the accounts of certain county and local officials, to appoint and supervise certain examiners, and to perform various other accounting and bookkeeping duties prescribed by the laws of the various states. Oftentimes the auditor's office is made the medium through which the state exercises control over its municipal corporations. Cities, counties, and villages are sometimes required to install uniform accounting systems prescribed by the state auditor and to make regular reports of their finances on schedules prepared by him. Sometimes the auditor is elected and sometimes appointed by the governor. The auditor should be an expert accountant.

(6) The Attorney-General. The attorney-general

6 is the legal counsel for the state and its officers. It is his duty to advise the governor and other state officials on legal questions, to prosecute and defend all cases in which the state is interested, and to take charge of the state's legal business. He is usually assisted by several deputy attorneys-general. If the governor is in doubt in regard to the constitutionality of a bill

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which has been passed by the legislature and presented to him for approval, he calls upon the attorney-general for an opinion upon the subject. Or if the secretary of state wishes to find what his power or duty is in regard to a certain situation, he may call upon the legal department for advice. It is also the duty of the attorney general to give legal advice to district attorneys and prosecuting attorneys when requested by them to

In the case of offenses against the state, the malfeasance of public officers, and similar cases, the attorney-general takes the initiative and begins proceedings. Although this is a professional calling, the incumbent is in most states elected by popular vote.

(7) Superintendent of Public Instruction. Public education has always been considered a state function and the state has always maintained supervision over it. The superintendent of public instruction, or commissioner of education as he is sometimes called, is charged with general supervision of the public schools of the state, administers the school laws, apportions the primary school funds, holds teachers' institutes, collects school statistics, makes reports to the governor and the legislature, and in general promotes the educational interests of the state. He is frequently an ex officio member of the state board of education and the boards of trustees of the various educational institutions.

(8) Other Administrative Officers. In addition to the officers already mentioned, there are a great many appointive officials with duties of a specialized character, which can only be mentioned here. There are in many states, for instance, commissioners of labor, agriculture, health, immigration, insurance, banking, corporations, and forests, fish and game wardens, dairy and food commissioners, factory inspectors, oil inspectors, tenement house inspectors, superintendents of public works and public property, state architects, engineers, and many others charged with the administration of special phases of state regulation. Not all of these are found in all states, but many of them are found in most states. Each legislature has a tendency to create special officers to administer new phases of the state's ever widening government.

(9) Boards and Commissions. In addition to these regular administrative officials, there have been created in many states a great many additional administrative boards and commissions to carry into effect the regulations dealing with specific matters. So numerous, indeed, have these become that in many states there is a decided prejudice against “govern

' ment by commissions," on the ground that it removes government away from the people. Only a few of the most important of such commissions can here be mentioned, but in general they fall in one of four or five classes. Some of them deal with phases of direct administration, such as tax commissions, educational commissions, and boards having supervision of state institutions. Others have to do with ascertaining the

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qualifications of those engaging in various trades and professions, such as the board of law examiners, dental examiners, medical examiners, the boards of examiners of barbers, engineers, pharmacists, plumbers, and similar boards and commissions. Another group of commissions have to do with scientific research, such as the geological survey, boards of forestry, labor bureaus, health commissions, library commissions, etc. And still another group have to do with advancing the industrial and commercial interests of the state, such as the industrial boards, boards of agriculture, mining commissions, and similar commissions. But perhaps the most important commissions at the present time are those having to do with the regulation of economic problems, such as railroad commissions, public utility commissions, insurance commissions, and commissions of like character.

(10) The Tax Commission. The most important commission from the point of view of the taxpayer is the tax commission. The tax commission in most states has general supervision over the administration of the assessment and tax laws of the state, and over the assessors, boards of review, and other officers charged with the assessment and collection of taxes. It directs and advises tax assessors, directs proceedings against violators of the tax laws, frequently assesses corporations, and usually acts as a board of equalization in the valuation of property for assessment in the different counties. After the appropriations are made by the legislature, the tax commission determines the rate for state taxes, and apportions the amount of taxes to be raised in each county. Tax commissions usually have extensive powers of reassessment. If it has reason to believe that the authorities of a certain county are undervaluing property for taxing purposes in comparison with the other counties of the state, it can raise the valuation and reassess the taxes.

The larger part of the revenues of the state, like those of the local government areas, are received from the general property tax, which is a tax levied on all the real and personal property in the state. But frequently the right to levy certain taxes is exclusively retained by the state. Thus, in many states, the state alone can tax corporations, and frequently the corporation tax is sufficient, together with other revenues, to meet the needs of the state, and no state taxes are levied on the general property. Taxes on railroads, telephone and telegraph companies, bridge companies, banks, insurance companies, and municipal monopolies are taxes of this kind. Other taxes frequently levied by the state are mortgage taxes, levied on capital invested in mortgages; inheritance taxes, levied on money inherited from deceased persons; income taxes, levied on the amount of income received each year; poll taxes, fixed amounts levied on each individual as such; license taxes, levied for the privilege of engaging in certain trades or professions; and franchise taxes, levied for the exclusive right to use the streets,

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