New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1859-04-02


Gauss Why the writ should not be granted, and afte
trial thereof were made absolute.
Defendant has appealed. No objection Is made
the form Of the warrants given BY the Auditor
these Casa. The duties Of the Auditor are define
~ the At Of the 18th March 1855. to regulate Ii
ofdce Of Auditor Of Public Accounts. ISess. Act
i 1885, p. 1851 II il his duty, "5 To audit, adjus
and settle all claims against the State, payable out
the Treasury except snch claims q may be expressl
required BY law to be audited and settled BY som
other officer or person.. "To draw Ill warrants upo
i tho Treasury for money except only ia cases Other
wise expressly provided for BY law. =
By Section i provided, "That all persons havin
claims against the State shall exhibit the same, Wit
the evidence IN support thereof, to the Auditor Q
Public Accounts, to Be audited settled and allowed
within two years after such claim shall have accrued
and mo- claim or debt shall be allowed against til
State but such ~ shall have been exhibited to th
4 Auditor, except only when it shall be proved tina
the claimant creditor has vouchers which he cou,
not produce to the Auditor, on account Of sickness
unavoidable accident, or absence from the S.ate."
i By Section 10, whenever the Auditor may think i
necessary for the proper settlement of any account
be may examine the parties and others on oath
touching any fact material to be known in the set
tiement of s1ch account, and for that purpose ma,
issue snbpGnas, OF commissions, Of compel witnesse
to attend before him. and give evidence in such man
ner, and BY such means as are allowed by courts o
law. 7 %
Section u prescribes the form OF the warrant Il
be drawn BY the Auditor, upon the Treasurer.
L
person interested, who may be dissatisfied with BIZ
decision on any claim exhibited to him to be auded
to refer the same, with his reasons, to the Genera
Assembly without delay.
ditor il be should knowingly Issue any warrant upor
the Treasurer not authorized by law.
It is clear from these provisions Of the law that thu
Auditor has the power to determine what claims shal
be paid, except such as are required by Law to bt
settled by some other officer or person.
Section OF the Actreative to the State Treasurer
declares that it shall be the duty of the Treasurer
dsburse the public money upon warrants drawn upor
him according to Law, and not otherwise. ISess. Act.
1855, p. 448 The meaning Of this section is tina,
when the warrant is drawn "a provided by law, and
signed blythe one authorized to do so, then he il
bound to pay it. al g.
It cannot % interpreted to signify that the Treas
urer is vested with the same powers as the Andito,
audit adjust and settle all claims aganst the State
such had been the intention of the Legislature They
would have specified his duty to be not only to pay
but also to audit and settle all claims against the
state and or this purpose to be vested with powers
il the Treasurer can refuse to pay warrant drawn
upon him In legal form BY the Auditor, then his
power s superior TO that Of the Auditor and the office
Of the latter becomes almost unnecessary for after
the accounts had been audited BY the Auditor, the
Treasurer could require the claimant to prove again
his demand before him. and the creditors of the State
would be harassed by long delays and expenditure OF
money A. the seat Of government before their just de-
The object OF the law was to create two officers with
distinct authority the one was to audit and settle
claims against the State and to draw warrants for the
same upon the Treasurer and the duty Of the latter
was to pay the came. The form of the warrant, as
prescribed by the Legislature maniests the intention
Of the law. 1t is as follows:
No. -----. STATE OF LOUISIANA,
..- Auditors Office, 800,
I" certify that the sum Of 49, dollars and -
cents is due by the State Of Louisiana to -, for
-- and do hereby direct that the Treasurer
order, the sum of 80 dollars and - cents, out of
the funds appropriated for that purpose.
The law in this form authorizes the eo Auditor to
direct the Treasurer to pay the warrant The supre
macy Of the Auditor as to the power Of settling the
claim is thus recognized BY the Legislature.
Section 20 Of the Act relative to the State Trea-
surer provides that /" il the Treasurer shall wfny
and Illegally refuse 10 pay any warrant lawfully drawn
upon the Treasury, having the funds in hand to pay
the same, he shall be deemed guilty Of msdemeanor
in Office, and upon conviction thereof shall be fined
in sum Of not less than five hundred dollars for the
use of the State, and shall forfeit and pay to the
holder of such warrant our-fold the amount thereof
to be recovered against him and his security on his
official bond.v 5fa sf
This section provides for the criminal prosecution
Of the Auditor and does not exclude the holder OF the
warrant from his civil remedy to obtain payment Of
the same. sf4
It is not valid argument against our construction
of the law, that the Auditor might draw warrants
unauthorized by law. Such an argument il legiti.
mate would justify the interference of public officers
with the peculiar functions appropriate to each and
would produce such collisions in the administration
Of public affairs as to materially impede the nroner
and necessary operations of aasdrer to again
the law has not clothed s1r opinion of the Audifor
powers E.;.:1hg punishment for the Auditor if he
Section rs of the Act relative to the Auditor do
clares THAT should the Auditor knowingly issue any
MaILans upon the Treasurer not authorized by law.
Or should ne wll1ly neglect refuse to perform any
sxtoton y o. BE- Guilty
,ormance q any duty not allowed by law, or should
me- by color Of bis office, knowingly do any act MT
or in any other manner than is REQUIRED
ana dw :. s use or misappy any money be-
longing 70 the State, he shall be deemed guilty of
in Office, and upon conviction be- fined
not more than one thousand dollars and imnrisoned
ny ss more than five years, and be dismissed from
Our opinion is, that when warrant il drawn n ho
paid out OF money previously appropriated for the
,aHe the Treasurer cannot refuse to nav IL On The
ground that according to his construction Of thu Law
Is not Que but that be is bound to pay the same if
purpose specified In the warrant If. unon tho fa.a
= the warrant It appears that it is drawn for CON
Iteration for which the law has appropriated finds
OF us payment the Treasurer cannot refuse to nav
on the ground that the amount is not really dno
= that the Auditor has misconstrued the law 11e'
III however, 1t should appear upon the face of tho
1atrant tnat II IS for consideration for which fine
Nv mas made no appropriation, then he must refnse
2 pay It, This is in accordance with Section IA of
ne Act relative to the Auditor. which nrovides
tnai no warrant shall be drawn By the Auditor. nor
ald ny the Treasurer, unless the money to nav the
am n mas been previously appropriated by law nnr
naii the whole amount drawn for or paid nnder anv
ne aead ever exceed the amount Appropriated hy
aw Tor that purpose.n ~
Inc authority given by this article to the
refuse % pay is merely when no money has been
pproprlated to pay the consideration Of lie warrant
section IL also explains in part the n,son;nsr ~
lection Of the Act relative to tba dnties ~ ~ w
reasurer which provides That the Treas,ror shoII
sburse the public money upon warrants dravn sna,
nm according to law, and not otherwise y up0n
= !. X, ,oi Example no appropriation had been made
y me payment OF the consideration of the warrant
aen u would not be drawn according to law ana the
must refuse to pay it he must refuse also
me amount drawn for or paid under any one head Q
Acseos we amount appropriated for that purnose
.he walrant does not, as provided by Section Is
tne ACT relative TO the Auditor, certify for what
lnse the warrant is DUE and out Of what funds IL IL
be paid for if the warrant did not Thus snacfS
ese particulars, 1t would not be drawn according u
W. o.uins W
The Auditor Is obliged, by Section "a Of the Act
atve to his duties, to submit at each regular session
the Legislature. and as often as the General As
nhly may think proper, all his books, accounts
uchers, etc. to q joint committee Of the Legjsla. !
e. Besides, he is obliged to give bond far the !!
thinl performance OF his obligations This sinner !
ION OF the Legislature, the bond, and the punish ;
nj Tor breach OF duties, appear to guard the State