Section 36-16-2
Authority to require proof of correctness of claim.
The Auditor has authority to require information on oath, to be administered by him, from any person touching any claim or account he is required to audit.
(Code 1852, §366; Code 1867, §418; Code 1876, §93; Code 1886, §104; Code 1896, §2003; Code 1907, §607; Code 1923, §814; Code 1940, T. 55, §206.)