New Orleans Republican., 1873-07-20
in payment of their warrants than their

j
face values.
In creating the financial officers of the
State. the constitution has provided that
they shall consist of an Auditor and Treas
urer. The Auditors duties are fully
defined BY law and so are the Treasurer's 9.
The law is comprehensive in relation TO
the duties of the Auditor, and it involves
no difficulty to determine which OF the two
officers is the more important in the financial
economy Of the State: He makes settle
ments with the tax collectors, and the law
provides what he shall do with the money.
He shall place it in strong box in the
keeping of the Treasurer and the treasurer
can not do anything looking to its dis
bursement, except upon the warrant OF the
Auditor.
The Treasurer has access to the Auditor S
books at all times, and he has to make
quarterly reports to the Governor ana an
annual report to the General Assembly IN
its regular sessions. But in the economy
of the finances of the State the Treasurer
is the eyhOlder Of the strong box and dis
burses on the orders OF the Auditor
The constitution Of the State. article l04,
recites: mo money shall be drawn from
the treasury except in pursuance OF specl1c
appropriations made by law This pro-
vision Of the constitution is check upon
the Auditor and this officer can only draw
warrants after a specific appropriation has
been made by law. and any warrant drawn
by the Auditor that is not backed by
specific appropriation is void, and the
courts are bound so to hold.
The Treasurer is required by law to keep
before him the appropriation acts, and 1t
requires no stretch OF the imagination to
see that he is required by law to inspect
every warrant ana see If il has been drawn
according to appropriations regularly made.
Heavy penalties are denounced against
both the Auditor and the Treasurer for
giving any preference or making any i'm
proper use OF the public funds.
Neither can do acts in violation OF the
law without being amenable to Its penal
ties. The criminal courts are open to pros
ecute them and the State has the right at
all times to institute civil proceedings
against these officers to enforce the penal
ties and recover the damages resulting from
their Illegal acts.
The difficulties that we find in the iQan-
cial condition Of Louisiana have growIH in
part at least. out OF improvident legisla-
ton and characterization to law. This ex-
pedient that the Auditor has resorted to is
the result Of that imprOvidAnce. The Legis-
lature has made imprOvident apprOpria-
tions. and the courts have. regret to say,
construed law to enlarge such appropria-
tions. OF this scheme will simply remark
that the court can not sanction it. The
court has no jurisdiction and no control
over it. 1t is an sxpedient which may be
shOrt-sighted or comprehensive, and 1t Is
one of those things which rest entirely
within the discretion Of the Auditor, who
has taken the responsibility, and these par.
ties who agree to it can not be questioned
therefor.
The court could take no action regarding
=. hvv, on
datory law. That it will relieve the trea-
sury is obvious. No person is compelled to
put his warrants up and take less for them
than their face, and don't understand that
the Auditor is undertaking to force any
person to take less than the face value.
But there is another question with which
the court has nothing to do, and that is, that
the appropriations in each year are Intended
to cover the expenses OF that year. Will
simply remark that this is sound prln
ciple of financial economy. and is clearly
the intention of the lawgiyer as enunciated
in the constitution.
The true principle of administration OF
the finances of State are the same as
those of an individual. Whenever your
expenditures and income are equal your
financial condition is sound. But IT your
expenditure exceeds your income you are
in debt, and such has been the condition OF
Louisiana since her reorganization, and the
consequence is the depreciation OF hel
credit.
The true principle is that no warrants
should be drawn except the money Is IL
the treasury. or IN a shape to come into 1t
Whenever the Legislature shall so clrcum
scribe the appropriations, and the Auditor
shall! cease to draw warrants beyond the
income Of the State from taxes. then yOu
will find no longer any squabbling at tht
counter Of the treasury.
Now, there are thousands of dollars Of
claims against the State above what there
is in the treasury, or is likely to be there
during the year. and this shows that the
State treasury is utterly inadequate t.
meet the demands upon 1t.
This condition Of affairs existed long pre-
viOus to the present tsca! year.
1t is moral and physical impOsslblllty
to manage the finances OF a government
where you spend twice as much as you re
ceive. and it seems to me that the homel1
maxim of ''pay as you go" should be strict
" followed in order to restore us to sOunt
financial condition and give us prosperity
AM, .her notion has crept into the minds
of many persons that, when party hold
a warrant on the treasury, II a dollar nap
pens to come into it. he make
demand for it under the impressio,
that that gives him a lien thereon
Nothing is more strangely delusive thai
the idea that the law gives any man iieI
upon money in the treasury.
This court, since the present incumben
has beer on the bench, never has issued
mandamus giving lien upon State funds
but has repeatedly ruled that no lien o
privilege could exist thereon. This doc
trine has been affirmed by the Suprem
Court, and l find that it is the express Ian
| guage OF the statute. lSee Revised Sta
| tutes, 3U2.)
If the Auditor or Treasurer are actin
| improperly they can both be dismisse'
| from office and punished by fine and iu
| prisonment, so that the practice, therefore
| of applying to the court whenever there is
| dollar in the treasury. which has bee
| watched On its way there by numerOu
! hungry creditors, for mandamus to CON
! pei the Treasurer to pay each one OF then
| on the ground of privilege founded upo
! a demand made at the counter, Is utterl
| futile and not sanctioned by law.
In the case of Moore, Janney Il Hyamf
| it appears that the money was IN the tref
| sury. or at least was rendered to it, and tn
| Treasurer refused to receive it, therefore
| mandamus was the proper remedy to con
! pei him to do so.
Let the mandamus be made peremptor
| against the Treasurer, Mr.. Dubuclet. an
| dismissed as to the Auditor.
In the P;cayune libe: suit the plaintiff ha
accepted an appeal BOND with the followin
| signers:
D. Warren Brickel! president New Orleans
Printing and Publishing Company. ...... S3"o
! :. Choppn NJ. D.. ) 1000 Jesse X. Bell. io
| 1aaV-