§ 101. To have access to all state offices. The state auditor shall have access to all state offices during business hours for the purpose of inspecting such books, papers and accounts therein as may concern his duties.
§ 102. Legislative inspection of books of. Whenever required he shall submit his books, accounts and vouchers to the inspection of the legislative assembly, or any committee thereof appointed for that purpose.
§ 103. Must transmit list of taxable lands. He shall transmit to the county auditor of each county on or before the first day of May of each year a list of lands within such county which shall have become subject to taxation during the preceding year, agreeably to the information by him received from the land offices in the state.
§ 104. Transmit forms and instructions to auditors. He shall from time to time prepare and transmit to the county auditor of each county such general forms and instructions in conformity with the laws in force, as, in his opinion, may be necessary to secure uniformity in levying, charging, collecting and accounting for the public revenue; and assessors and treasurers shall observe such forms and instructions.
§ 105. May remit tax penalties. The auditor is authorized to remit any penalty for the non-payment of taxes when satisfied that the same is improperly charged, or that such penalty occurred in consequence of the negligence or error of any officer required to do any duty relative to the levy and collection of such taxes; and may from time to time correct all errors which he shall discover in the taxes assessed in any county.
§ 106. Salary of. The annual salary of the state auditor, to include all services rendered as member of any board or commission as now required, or which may be by law hereafter devolved upon him, is two thousand dollars, and all fees received by him shall be paid into the state treasury at the end of each month.
§ 107. Official bond. The state auditor must execute an official bond in the sum of twenty thousand dollars.
Article 5.-The State Treasurer.
§ 108. Duties of. It is the duty of the state treasurer:
1. To receive and keep all moneys belonging to the state, and not required to be received and kept by some other person.
2. To register the orders or certificates of the state auditor, delivered to him when moneys are paid or to be paid into the treasury.
3. To deliver to each person paying money into the treasury and to the state auditor a duplicate receipt showing the amount, the source from which the money accrued and the funds into which it is paid, which receipts must be numbered in order, beginning with number one at the commencement of each fiscal year.
4. To pay warrants drawn by the state auditor out of the funds upon which they are drawn and in the order in which they are presented.
5. Upon the payment of any warrant to take upon the back thereof the receipt of the person to whom it is paid, and file and preserve the same.
6. To keep an account of all moneys received and disbursed.
7. To keep separate accounts of the different funds. He shall receive in payment for public dues the warrants drawn by the state
