The Laws of Texas, 1822-1897 Volume 1 Page: 197
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Laws aznd Decrees of Coahuila and Texas.
inyg it has not been decreed by Conlgress; whereby the responsibility shall
rest with the governor alone.
ART. 12. Chief agents, and any other officers or persons, who manage
funds belonging to the public revenue of the State, shall make no payment
or delivery of any sum except by virtue of an order or warrant
from the treasurer general, and they shall be responsible for all acts in
violation of the provision of this article. The corresponding expenses
of administration only shall be excepted from the provision herein
ART. 13. The treasurer general shall suspend every month, and make
an adjustment of funds and the statement as the existing laws provide,
and the chief of department shall be present and authenticate the same,
observing the forms prescribed by the said laws.
ART. 14. The treasurer shall forthwith pass the statement aforesaid
to the Governor, who shall direct a copy thereof to Congress, or to the
permanent deputation, and also order it to be published for the information
and satisfaction of the people.
AET. 15. It shall be the duty of the said treasurer to exact of the chief
agents the statements of adjustment of funds, and monthly and quarterly
products, which shall be forwarded to him by said officers;
also give notice to the Executive of any negligence he observes.
ART. 16. The treasury shall keep a common day-book or journal for
a book of general account, with an index at the beginning, wherein all
the departments composing the State revenue shall be set down as separate
heads, taking the necessary leaves for the purpose, and leaving
some in blank for noting any changes that may be made.
ART. 17. All amounts paid out shall be expressed in the said book
under the proper head, on the date the payment is made; and the person
interested, whether delivering or receiving, shall sign at the end of
ART. 18. The original book aforesaid, containing the general account
of each year, having to be transmitted to the Governor, a copy of the
same shall be taken to remain in the office for its defence.
ART. 19. Moreover, as many other books shall be kept as there are
chief agencies charged with the collection of excise, stamped paper, impost
on the exportation of money, and tax on silver. One shall be kept
for the tax on Mustangs, and another for tithes and other branches of
the State revenue.
AET. 20. The payments made by the chief agents and officers, and
the charges that result against them from the statements it shall be their
duty to transmit at the time of making their entries, shall be set down
in the books aforesaid, expressing the date, and observing the same distinction
as in the common journal or day book.
ART. 21. All the books shall consist of such number of leaves as shall
be considered sufficient for setting down all the parcels or amounts
that occur within one year; but the common journal shall be legalized
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1822-1897 Volume 1, book, 1898; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth5872/m1/205/: accessed July 25, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .