Page:Japan by the Japanese (1904).djvu/685

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APPENDICES
643

works or manufacture, or for the purchase of articles, excepting in cases of men-of-war, arms, and ammunition.

IX.—Accounting Officials.

Article XXVI.—Officials who are charged with the receipt and disbursement of cash and with serving articles in and out that belong to the Government shall be responsible in every case for the money and articles under their management, and receive the verification and decision of the Board of Audit.

Article XXVII.—In cases where the officials mentioned in the preceding article lose or injure the cash or articles, by fire or flood, or by being robbed, or by any other causes, they shall not be relieved from their responsibility, unless, by proving to the Board of Audit that the loss or injury has been unavoidable in connection with the custody, they shall have received decision of the said Board discharging them from the responsibility for the same.

Article XXVIII.—The officials who may be required to deposit security for being charged with the receipt or disbursement of cash and with serving articles in and out shall be determined by Imperial ordinance.

Article XXIX.—The capacity to order payment and that of dealing with the receipt and disbursement of money shall not be combined in one person at the same time.

X.—Miscellaneous Rules.

Article XXX.—In cases where it is difficult to follow the provisions of the present law on account of special requirements, a special mode of treatment may be allowed.

The establishment of a special mode of treatment shall be effected by law.

Article XXXI.—The Government may entrust the Nippon Ginko (Bank of Japan) with the management of the Treasury funds.

XI.—Supplementary Rules.

Article XXXII.—The provisions of the present law not relating to the Imperial Diet shall come in force from the 1st day of the fourth month of the 23rd year of Meiji; and those relating to the Imperial Diet shall come in force from the time of its opening.

The provisions of the present law relating to the final accounts shall have application from the accounts of the financial year for which the vote of the Imperial Diet shall have been obtained.

Article XXXIII.—Laws and ordinances which are incompatible with any provision of the present law shall be repealed from the day of the coming in force of such provision.

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