New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-03-19
THE AUDITOR---HIS POWERS AND RE.
SPONSIRTIITTES

ing all claims against the State, and G
inspecting all vouchers on which they ar
j, affirmed, should be a mere dummy, in
tended to receive with one hand and pas
over to the treasurer with the other. Oh
the contrary, he should be the last bolt O,
the treasury door, and that bolt can no
be Withdrawn except upon the password
of his vigilant integrity.
The Auditor is an executive officer
charged with the most important duties. He
must estimate and report the annual reve.
nue. and expenditures of the State, keep,
adjust and settle the accounts of the
State with the federal government and
with the revenue officers of the State and
parish. In addition, he is required in his
annual report to suggest to the Legisla-
ture plans ''for the support of public
credit, economy in public offices, and gen.
orally for the better management and
more perfect understanding of the fiscal
affairs of the State
From this summary of duties, expanded
into a dozen pages of legal detail and in
struction, it may be seen that the Auditor
is an officer upon whose watchfulness de-
ponds the protection of the public from
fraudulent Or informal demands. 1t will
be seen, also, that the Auditor is held by
the solemn penalties of fine and imprison-
ment to the effectual performance of his
duties.
This preface is proper that the public
may see how much depends upon the
caution and honesty of the Auditor of
Public Accounts, and will dispose them to
look with lenient eye upon such of his
acts as may seem to protect the treasury
even at the cost OF some perplexity and
passion to claimants. With the respon-
sibilities stated, the Auditor is bound to
see to his vouchers for warranting on the
Treasurer. It is not for us to specify
what will constitute a sufficient voucher
because it must be that which will satisfy
the Legislature that the public revenues
coming into his hands have been lawfully
disbursed. The validity Of these vouch-
ers will depend, in the first instance, on
the discretion Of the Auditor himself. A
Judgment or decree of the courts will, of
course, constitute the highest authority IN
all cases in which the State may not ex-
ercise her political authority to order
otherwise.
1t will be the duty OF the Auditor.
then, to send questionable claim to the |
courts, and of the Attorney General, |
acting in behalf OF the State, to secure a
fair showing to the public. Questions
have arisen, and may recur, whether the
Auditor has a right to disallow an act of
legislative appropriation. This he may
undoubtedly do, not upon his mere au-
thority, but he may require the courts to
adjudicate the constitutionality of the act
OR to investigate the facts attending the
enactment. The Auditor could not on his
own construction of the constitutionality
annul an act of the Legislature. This would
SAVIOR little too much of the communistic
doctrine that where the citizen chooses to
denounce government or its acts as
without authority the citizen is thereby
exouerated from paying taxes Or going to
jail. In all such cases the Auditor can
refuse payment of legislative order and
send the item to court of adequate juris-
liction for mandamus or an Injunction.
In these views we expressly guard
against making special reference to any
pending case in which the Auditor is or has
oeen called on to act But to show what kas
oeen the action of that department in the
past, we offer the following pertinent prece-
lent from the modern history of Louisiana,
housh not under the present constitution.
IN the fifth of September, 1854, E. P.
larioneaux was elected a member of the
House Of Representatives for the parish
II Iberville He declined to take his
eat. On the thirty-frst Of October en-
uing P. L. Dufresne was elected to fill
his vacancy, and took his seat in the
House on the second of November, 1864.
The House subsequently adopted this
esolution:
That the said p L. Dufresne, member i.
lect of the parish of Iberville, be and he is l
ntltled to the same per diem and mileage | t
flowed other members of the House from |
be third of October, 1864.
The Auditor disallowed so much of the
peaker's warrant for this claim as gave
for per diem services for that =
ortion OF the time when the claimant was
OF member. The Auditor addressed
lese questions to the Attorney General: 6
Is the action of the House in accordance
18th the constitutional law of the State Z
J Is not positively unconstitutional! If so. T.
ave right. and is it not nv duty. as an ;,
uditor, to refuse to pay except for the
me since the election OF the memberl q
The Attorney General gave the opinion tt
lat
The resolution of the House is a fragrant b
olation of the constitution of the State | b
Louisiana, and you are fully justified in | :,
lusing to audit the warrant drawn upon d.
~ under that resolution. OF
The Senate having ordered payment of Of
member under similar circumstances, Of
g Auditor refused to warrant on the I
'easurer, and thereupon the Senate pre- th
red articles Of impeachment against the til
id'tsr for refusing to audit certain B.
inns" The Auditor addressed a com. en-
to the Senate in which be pc