The Cairo bulletin. [volume] (Cairo, Ill.) 1872-1878, 1877-12-20
LAW OFFICE OF GREEN 4 GILBERT. !
Cairo, Ills, Dec. Z, 1877. ,

THos. W. HALLIDAY, ESQ County Com.
Alexander Co.
DEAR SIR: In reply to your commu.
nication OF Nov. 18th hereto attached
and upon the assumption therein made
that the existing county Indebtedness al
ready exceeds five per centum on the val
ne OF the taxable property in the county
as ascertained by the last assessment OF
state ana county taxes, we beg, after
careful consideration Of the subject, 10
say:
First The county board has not, in
our opinion, any authority 10 order
warrants drawn upon the treasurer when
there is no money in the treasury to pay
Them" and the drawing of such warrants
increases the existing Indebtedness OF the
county-such action by the county board
would be "ultra rireS' and IN violation
of sec. u, art. 0 OF the present constitu-
ton.
Second: Warrants can, ia our opinion,
be legally drawn upon the treasurer in
anticipation of and against the
current tax levy; when such tax
levy has been specially oppro-
yrieted IN aicaace by the County Board
TO the payment OF such warrants, TO the
extent OF the amount required TO meet
the ordinary or necessary current eX-
penses of the county, and within the
limits OF the revenue expect ! - be real
lied from said current tax levy; provided:
first, the tax appropriated must, at the
time OF such appropriation, be actually
terted; second, by the legal effect of the
warrants SO drawn, no liability must &C.
cjue against the county, absolute or con.
tingent, upon lon-payment Hereof out
OF the revenue so appropriated as aiore-
said.
Third, Whether or not the county col,
lector would have" authority to receive
in payment OF the taxes for the current
year warrants drawn prior to the lcyying
OF such tax by the County Board" is II
question more difficult of solution. and
in regard to which no direct adjudication,
so Tar as we are at present advised, has
yet been made. SEC. lj4, CHI. 81, OF the
general revenue laws of this State, pro-
vides, in respect TO the manner in which
taxes are TO be collected, I : "the
county revenue shall be collected in
gold aud silver coin, United States legal
tender notes, current national
bank notes, county orders and jury certi>
iicates. and in no other currency The
language of the law would seem, at first
blush. to make all county orders OF every
kind and description, and regardless OF
the particular fund against which they
were drawn and out OF which they could
alone be paid by the treasurer, a iegaLte,t
der Tor all kinds Of county revenue, re.
gardless OF the particular fund to which
that revenue belongs or has been special
ly Appropriated; and, If such be held tC
be the intention and true Interpretation
OF the law, there can be little doubt bu'
what the collector would not only bC
authorized but bound to receive, If ten,
dered. In payment Of the taxes tor tn,
current year, all legal and valid warrant
County orders offered him. =
hit be true, as represented by you TO II
In relation 10 the present outstandin!
county warrants, that they have have nj
been issued since the county indebte, |
ness reached, and while 1t exceeded tn
constitutional limit OF FIVE per ccntuu
! aforesaid, II is a serious question whelhe
or not all OF them, Qn whoseso
ever hands they may be an,
whether bona Tide holders TO
value or not are not illegal and void, a
being Issued without warrant or authorit,
OF law. "Ordinary city, county an,
town orders or warrants" says Mr.. Oil
lon, In his most excellent work on mum
clpal corporations. are in some respect
different from bonds, and =
the better opinion is, that there is no i'm
piled power in the officers of a towI
county or city corporation to issue war
rants or orders which shall be free lroi
equities In the hands of holders that ia
existance OF such n power Is not necessar
as an Incident to those ordinarily granite
or to carry out the purposes OF the col
poraNion, and would be attended wit
abuse and iraught with danger. Ordini
ry warrants or orders q are not com
mercial or negotiable paper in the hand