1754 ARTICLE 41

paid by the Treasurer, upon the warrant of the Comptroller, from any
appropriation standing to the credit of such department, institution or
governmental agency that may be applicable thereto; provided, however,
that the Comptroller shall have the power and it shall be his duty to exempt
from the operations of this section such purchases as he may, from time to
time, determine should, in the public interest, be paid for by the depart-
ment, institution or other governmental agency itself; and for the purpose
of enabling such department, institution or other governmental agency to
make prompt payment for such exempted purchases, and also for the pur-
pose of providing it with a working cash balance, if the same be necessary,
the Treasurer is authorized to advance, on the warrant of the Comptroller,
from time to time, to such department, institution or other governmental
agency, out of any appropriation standing to the credit thereof, such sum or
sums of money as the Comptroller may find necessary for the purposes
aforesaid. In all such cases, a record of such exemptions and advances,
showing the reasons therefor, shall be kept in the Comptroller's office, and
shall be open to public inspection. Every department, institution or gov-
ernmental agency shall forward to the Comptroller the receipted bills or
vouchers, or duplicates thereof, for all purchases paid for by it.

An. Code, 1924, sec. 96. 1922, ch. 29 (p. 53).

138. Every department, institution or other governmental agency shall
monthly account for to the Comptroller and pay to the Treasurer all fees,
revenues, collections and income of every kind received by it, and the same
shall be credited by the Comptroller, in a special account, to such depart-
ment, institution or governmental agency, unless a special account is
already by law prescribed for such receipts; and such receipts shall become
available to and be used by such department, institution or governmental
agency, only upon warrant of the Comptroller, in accordance with law, and
if not so used, or if not otherwise dedicated by law, the same shall revert in
due course to the general treasury; provided, however, that the Comptroller,
with the approval of the Governor, shall have the power and it shall be his
duty to exempt from the operation of this section such fees, revenues, col-
lections and income of any department, institution or other governmental
agency as he may, from time to time, determine should, in the public inter-
est, be so exempted. In all such cases, a record of such exemptions, showing
the reasons therefor, shall be kept in the Comptroller's office, and shall be
open to public inspection. The Comptroller shall have the power, from time
to time, with the Governor's approval, to cancel such exemptions.

3.
The Department of Law.

An. Code, 1924, sec. 97. 1922, ch. 29 (p. 53).

139. The head of the Department of Law shall be the Attorney General,
exercising the rights, powers, duties, obligations and functions now or
hereafter conferred by law upon him or upon his department.
As to the department of law, the attorney-general, etc., see art. 32A.