14 COMPTROLLER. [ART. 19

ment as aforesaid; provided the Comptroller shall be satisfied,
after thorough examinations into the claims, that the same could
not be collected for the State by legal process, and further, that
the Governor and Treasurer, for the time being, shall each
approve in writing any such abatement before the same shall be
effective; and provided further, that no discharge or acquittance
under this section shall be effective, unless the party or parties to
be benefited shall first pay the attorney who shall have the case
in hand, the legal fees, and all fees of clerks and sheriffs.

Supervision of Expenditures of Corporations Receiving Appro-
priations from the State.

1900, ch. 239.

41. All associations or incorporated institutions, maintained for
industrial, educational, medical, humane, military or charitable
purposes, securing any appropriation from the State treasury
under the provisions of an act of the General Assembly, shall
on or before the first day of February after said appropriation
or any part thereof shall have been received and annually there-
after, as long as said association or incorporation shall continue a
beneficiary of the State, file with the Comptroller a full" and
accurate account, giving as far as the said Comptroller may con-
sider practicable an itemized statement of how the said amount
so received from the State has been expended; said account
to be sworn to by the president, vice-president or treasurer '
of said association or institution or commanding officer of each
military organization. All appropriations made by the Legisla-
ture to any of such associations or institutions, if not so pro-
vided in the act making such appropriation, shall be pay-
able one-half in the first fiscal year wherein said appropriation is
made and one half in the next fiscal year, and the Comptroller
is hereby instructed not to draw his warrant for any payment
until such an account of the expenditures, to the full satisfaction
of the said Comptroller, shall have been filed; provided, the said
institution shall have received an appropriation prior to the
enactment of this section, and the Comptroller is hereby author-
ized, in his discretion, for the purpose of informing himself of
the expenditures of said institutions, to cause an examination of
their financial affairs and management to be made.