PART II.ย 
PAYMENTS INTO TREASURY



 



ยง40-31ย  Public accountants defined, duties.ย 
All persons who, by any law, regulation, or appointment, are charged with the
duty of collecting or receiving revenue or other moneys on account of the
State, or with the duty of disbursing moneys on account of the public service
shall be "public accountants", and shall perform all such duties and
render such accounts as this chapter prescribes, and as the director of finance
and comptroller shall from time to time direct. [L 1898, c 39, ยง29; RL 1925,
ยง1436; RL 1935, ยง563; RL 1945, ยง1565; RL 1955, ยง34-14; am L 1957, c 152, ยง1; am
L Sp 1959 2d, c 1, ยง14; am L 1963, c 114, ยง1; HRS ยง40-31]



 



Case Notes



 



ย  Explicit appointment to receive public money not required by
statute; sufficient if placed in charge by superior.ย  16 H. 123.



ย  Clerk may be charged by regulation or appointment with the
safe-keeping of money although by law the duty is charged to another.ย  16 H.
358.



ย  Clerk receiving revenues not liable for loss when money
disposed in accordance with departmental rules and regulations.ย  36 H. 369.



ย  Cited:ย  17 H. 364, 368; 27 H. 143, 147.