, 1874-02-14

- j 1lA Nll llttAOO Dk1l
within the limits OF the State had been ther
organized. That fact. it it is one, domonstta
the wisdom OF tho Legislature rather than :" gull
OF gross superfuity," after a specific enumern.
toa Of officers then utrusted to collect funds OF
State, county, township, ETC., to use genera
language that would include officers OF villages
and cities that might thereafter be organized bJ
law.
TIE LAW RE-ESAcTED
!. This Law, however, though first enacted IN
1888, was re-enaeted as Part :, OF shs J11na 1aas
when there nere cities having Trcaeurera and
other officers iutrusted to collect public funds.
The defendant, rs charged in the Indictment,
was the Treasurer Of the city. intrusted by law
to collect and receive money winch s constituted
But it Is insisted TINT there Was no fund essab~
lished BY law for public purposes that was or
could properly be in the City Treasury. The
law established the City Government, which is q
public corporation, and authorized 1t to ralse
funds for various purnoses-many, il not all, OF
which were for public purposes The case Of
Lloyd T. The Mayor OF New York, Seldom, 37+
referred to and reliad upon by defendants coun-
sel, sustains the position that city corporation
possesses governmental and public powers, as
former powers are held and exercised, the
CORPORATION is clothed With sovereignty,
which is given and used for public
purposes, and wlilo in the exercise OF such Gov
ornamental powers it is municipal government.
The case Of the Western Saving Fund Society
r. The City Of Philadelphia, 81, Penn. State
Reports, 123,-aiso relied upon by defendants
atlorneyn,-re the same powers in g
city government. That the City Of Chicago pos
sesses the powers Of public corporation is be-
yond all Question-all tho powers upon certain
subjects that the State itself can exercise. It
hAs granted to it by its charter powers to tax its
Inhabitants for the purpose Of raising funds to
carry On it's systems OF sewerage sud street i'm
proycments, to support it's Bridewoll, its various
Boards, and its schools, and other powers grant
ed for public purposes. It Is not like rallroad,
turnpike, and manufacturing corporations, which
nre private, and not endowed with any OF the
public powers OF State or municipal government.
Tho funds which the city Is authorized to mise,
receive and hold until paid out under
the provisions OF the charter, are such
funds, NJ the law on which the indictment Is
founded specially euumerates. The school fund
Of the city Is as much for public purposes the
school fund OF the State. county, and township;
the fund for the improvement OF river, streets,
bridges, ETC., is as much o fund for public pur-
poses as 'sany fund for the Improvement OF any
public road, river, crock" etc, enumerated in
that law. Az the Treasurer of the city, then. il
au officer SO int1ustcd BY law to collect funds es
tablished by law for public purposes he is Ger
code under which he stands indicted.
IMPLIED IEpEAL OF THE LAW.
g. But it is clai;ned that the Law is repealed
BY implication; that is, that the City Charter OF
for the collection Of moneys, its. safe keeping,
etc., With penalties for failure and
refusa Of tue Ireasurar and other officers to per-
form their duties, which, it is claimed contains all
thn provisions TINT the Legislature intended
should bo incorporated into the system, aad
1rF %t,n frr,
ing relation to the same class. The provisions
OF the Charter in relation to this subject arc
found in Chapter 8, which establishes g. The
Treasury Department." consisting Of the Mayor,
Treasurer, and Comptroller. Sections from to
II inclusive OF said cnapter relate specially to tho
Comptroller, prescribing his duties in DETAIL
among which are (Sec. 81 to charge all officers in
receipt Of revenue or money Of the city with the
amount Of such receipts ]; to require them to
submit reports, with vouchers aud receipts Of
Us he shall see TT; and il any officer shall neg
lect his duty IN this respect, thou to Issue no.
tice in writing requiring him, within tsn days,
to make settlement, and pay over the balance
Of money found to be due and in his hands
belonging to the city. and, III case of refusal
or neglect Of such officer to pay over said bnl
ance to the Treasury as required the Comptrol
Ter il to make report OF tue delinquencies to the
Mayor, who shall ut once suspend him from
office, and proceed to institute proceedings for
Lu6 removal OF SQC0 QQlc6f.
THE CHARTER DOES NOT APPLY TO THE TREASURER.
This section (91, go far as it makes suspension
or removal from Office the penalty for en- officer
10 refuse or neglect to pay over balances IN his
hands to the City Treasurer. does not apply to
+no Treasurer himself, for the plain and obvious
money to himself. The officers referred to arc
Collectors, ETC., whose duty it is to pay over
moneys collected by them to the Treasurer.
This is rendered clearer, when we find that the
1uties OF the Treasurer arc prescribed by subse-
,uent sections OF the same chapter, which duties
ire ITO receive al moneys belonging to the |
>ity," keep books and accounts, give receipts |
Tor all moneys paid into tho Treasury, |
make reports, render accounts under oath, to |
ieep the city moneys separate from his own and |
md benefit, or that Of any other person, and for
my violation of this provision he shall be SUBJ |
ect to removal from Office by the Mayor aud |
Common Council. Tho penalty hero is for using |
ity funds for bis own benefit or that Of anoth- |
It; it is not for falling to pay it over 10 his
Then Sec. 50 provides additional punishment OF |
he Treasurer ii he embezzies the money Of the I
ity.
It is thus seen that there is, in fact, no pun
shment III the City Charter fora failure and re-
usal upon the part Of the City Treasurer to pay
ver balances in his hands.
REPEALs BY 1MrL1cAT1oH.
The principle contcnded for by the defend
nt's counsel il, I" that d specific and
etailed statute in relation to particular
lass works q repeal OF the previous
eneral laws having relation to the same class"
,ut the later statute must embrace complete
ystem upon the given subject, with au neces-
ary details to carry it into operation; aud it
aust embrace all the provisions OF the first. and
ontain penalties for every oGense created by or
royidcd for in the previous Law to work m en-
ire repeal. United States ?. Tynen, II Wallace,
8. and Norris V. CrocEer, ETC., 13 Howard, 429.
'hcse authorities. and others referred to by |
ounsel, sustain this principle, that the subse-
uent act must revise the whole subject Of the
ormer one, and must be intended az substi-
ute for it.
THIS oFFEssE NOT COVERED DT TIE cHAnTER.
The subject-mattor Of this indictment is not
be unlawful use Of the city's moneys by the
treasurer for his Own or another's benefit, nor |
Or the embezzloment Of such funds, which un-
awful use, or conversion and embezzle-
1ent, are subjectmattera OF the City
harser. But the indictment in this
use is for distinct, separate, aud
ubstantivo otfense not provided for in the City
nartor, and for the punishment of which there
no lazy, unless the one under which The charge
! brought is in force. 4 City Treasurer may
ot convert the moneys committed to his
1stody by ioaning it to other aud irresponsible
cEsons, or by investing it in wild and specula-
re ventures, and thus not subject himself to
r.,d t.. l