The funds appropriated to pay the salary of the executive accountant will not be available until October 1, 1907.

ACCOUNTANT (EXECUTVE)-FUNDS FOR SALARY OF. June 11, 1907. Iton. J. Frank Ianly, _'oveor of Indiana: Dear Sir-You have asked for my opinion whether under the appropriation act of 1907 (Acts 1907, p. 672), there are any funds available to pay the salary of an executive accountant, if such officer should now be appointed. Section 2 of the appropriation act reads as follows: "That for the fiscal year beginning the first day of October, 1907. and ending on the 30th day of September, 1908, including the specific appropriations herein named, there are hereby appropriated the following sums of money. ' Following this statement is the following: "For the executive -department: Regular. Salary of governor, eight thousand dollars; " 4 0 Salary of ex- ecutive accountant, two thousand and five hundred dol- lars.' In some of the sections of the act there are specific appropria- tions which are made available April 1, 1907. and from this fact no less than from the clearness of the language used in that part of the appropriations made for the excutive department, it is made plain that wherever the legislature intended to make items available sooner than the beginning of the next fiscal year, it so stated in unmistakable terms. I am, therefore, of the opinion that the funds appropriated to pay the salary of the excutive accountant will not be available until October 1, 1907. FOREIGN CORPORATIONS-MAY LAWFULLY SELL MER- CHAN-DISE IN INDIANA, BY TRAVELING SALES- MEN, WITHOUT FIRST COMPLYING WITH FOREIGN CORPORATIONS ACT. June 11, 1907. lIon. Fred A. Sims, Secretary of State, Indianapolis, Indiana: Dear Sir-Your communication of June 6th received, in which you ask for my opinion whether the foreign corporation act fo 1907 (Acts 1907, p. 286) requires a foreign corporation which sells nerchandise in Indiana by traveling salesmen, having no [14-19395]