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PART I.-PUBLIC LAWS

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Certain Industries Exempt from Taxation To Five Years.
Cigars and Cigarettes, Tax on Dealers in; Act Amended.

DEPARTMENT OF AUDITS AND ACCOUNTS
CREATED.

No. 1.

An Act to create and establish the Department of Audits and Accounts; for the appointment, term of office and removal of a State Auditor; for the salary to be paid to and the bond to be given by the State Auditor; to provide for the appointment and compensation of examiners and clerical assistants for the State Auditor; to define the powers and duties of the State Auditor; to provide for an examination and audit of all books, records, accounts, vouchers, warrants, bills and all other records of each and every department, institution, commission, bureau, agency and officer of the State of Georgia, to require such departments, etc., to comply with the rules and regulations promulgated by the State Auditor and to produce their books, records, etc., for examination; to provide for quarters for and necessary equipment, supplies, etc., for the Department of Audits and Accounts; to require the State Auditor to make specific

Department of

Audits and Ac

counts created.

State Auditor; appointment, qualification and term of

office.

Removal for inefficiency,

etc.

Salary and

travelling ex

Auditor.

Must devote

entire time to

Department of Audits and Accounts Created.

recommendations to the next General Assembly; to repeal conflicting law, and for other purposes.

Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by the authority of the same, That the Department of Audits and Accounts is hereby created and established; that the head of said department shall be an experienced auditor and accountant, who shall be appointed by the Governor and whose appointment shall be confirmed by the Senate, and who shall serve for a term of four years and until his successor is appointed and qualified, and who shall be known and designated as "State Auditor." That the State Auditor may be removed from office by the Governor on account of inefficiency or malpractice, but only after being heard with respect to such charges.

Sec. 2. Be it further enacted by the authority aforesaid, That the State Auditor shall be paid a salary of four penses of State thousand ($4,000.00) dollars per annum, payable monthly, and shall also be paid his actual travelling expenses while actually engaged in the performance of his official duties, to be proven by his sworn itemized statement and approved by the Governor. The State Auditor shall devote his entire duties of office. time to the performance of the duties of his office, and shall give bond, to be filed with and approved by the ComptrollerGeneral, in the sum of ten thousand ($10,000.00) dollars, payable to the Governor and his successors in office, conditioned that he shall truly and faithfully perform the duties of his office and shall account for all public funds coming into his hands or under his control, the premium on which bond shall be paid by the State.

Amount and condition of bond to be

given by State Auditor.

Authority of

appointment in State Auditor.

Sec. 3. Be it further enacted by the authority aforesaid, That the State Auditor shall be authorized, and he is hereby authorized and empowered, with the approval of the Governor to appoint and employ the following officers and assistants, each of whom shall hold office during the pleasure of the State Auditor, to wit:

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