The New Orleans daily Democrat., 1880-04-02

they are third innocent parties, secure the
funding of several hundred thousand dollare
of warrants which the constitution clearly
intended to strike down.
The expressed appeal to any court OF com
petent jurisdiction Is inaccurately used. 1t
does not mean appeal, but means resort to
the courts for mandamus. Your committee
does not believe that any court has jurisdic-
tion to compel by writ OF mandamus, or 9TH
erwise the Auditor, Treasurer and Attorney
General to certify the validity of any warrant
or to issue certificate or bond therefor. The
duties of this board are not In any sense min
isterfal. They are exclusively judicial NO
court can mandamus another judicial tribu-
nal to render Judgment. Ii no court has
such control of this board as to compel 1t to
adjudge any warrant valid, then this provi-
sion iS unconstitutional. Ii, on the other
hand, such jurisdiction is vested In the courts
OF the State, then this provision OF the pres
ent bill is unnecessary, because the warrant
holders have their constitutional remedy
without this additional legislation. The OBJ
lection to the adoption of this provision in
this bill Is that 1t will constitute Legislative
invitation to disappointed warrant holders to
litigation on the part OF spectators. who
will devise to delay the funding operations.
Your committee are OF the opinion that,
instead of immediate destruction OF the war
rants funded, they should be cancelled and
filed In the Treasury In the same manner as
the millions OF dollars OF warrants paid by
the State.
The Auditors warrants embody In large
measure the history Of State government,
and Its warrants evidence transactions that
are involved In litigation, and are constantly
matter of reference for courts and the
people.
The warrants In question are almost the
sole guides or record OF the Kellogg adminls-
tration, owing to the fact that the books and
lawful record we're purloined. Once can
celled they can no more be used than the
cancelled warrants now In the Treasury, and
their preservation is, In our opinion, neces-
sary In the interest OF the government, and
of the people, who should have the benefit OF
them as public record.
Your committee, for the foregoing rea sons.
recommend the adoption of the foregoing
amendments.
Respectfully submitted.
ISigned,1 w. w. FARMER, Chairman.
New ORLEANS, March 25, 1880.
To the Speaker and Members of.the House Of
Representatives:
Your Committee on Ways and Means, to
which was referred
Senate bill No. 119, entitled
An act directing the State tax collectors to
receive for all licenses and general fund taxes
the warrants drawn by constitutional officers
OF the State for their salaries under the pres
ent consultation, to cash such warrants when
presented, and to prohibit speculation In the
same,
Reports same unfavorably, with the recon-
mendation that 1t do not pass, for the reasons
following to wit:
Flrst-The act is unconstitutional. Under
the title Of Executive Department" in the
constitution, 1t is provided:
ART. IS. The Executive Department shall
consist OF q Governor, Lieutenant Governor,
Auditor, Treasurer and secretary OF State.
The State Treasurer is made one OF the ex-
ecutive officers OF the State under this title.
the duties OF the State Treasurer. Neither
does 1t define the duties of the Attorney Gen.
eral. No one would contend, for that reason,
that the General Assembly could empower a
sheriff to discharge any OF the duties usually
performed by the Attorney General. Words
used in constitutions are intended to have
meanings which general usage and recog-
mixed authorities attach to them. Webster's
dictionary thus defines treasurer"
zone who has the care Of a treasure or
treasury; an officer who receives the public
money arising from taxes and duties, or
other sources Of revenue, takes charge OF the
same, and disburses 1t upon orders drawn by
the proper authority
These are precisely the duties attached to
the Lord High Treasurer Of Great Britain
and Ireland and to the Treasurer OF the
United States.
But the present bill proposes to take away
q part OF the functions from the State Treas
urer and to transfer them to tax collectors
and shertffs.
Sheriffs are provided for In the constitution
under the title of Judiciary Department, y
articles 80 TO lat, inclusive. Article 118 (third
clause: "The sheriff, except in the parish OF
Orleans, shall be &c o6icio collector OF State
and parish taxes"
sation of shertffs as tax collectors shall not
exceed five per cent on the amount collected
aud paid over"
Paid over cannot mean paid out or dis
bursed by the sheriff. but can only mean paid
over to the State Treasurer.
little State treasurer by the present bill
which reads thus, In full:
SECTION l. Be 1t enacted by the General As.
sembtu of the State of Louisiana, That all
State tax collectors are hereby directed to re-
ceive for all licenses and general fund taxes
at their face value the valid warrants drawn
by the Auditor, for salari OF constitutions
officers for their salaries under the present
constitution and to cash the same when pre-
sented to them out OF the funds collected
from the license and general fund tax, and
any tax collector refusing to receive or cash
said warrants when III funds, or discounting
or speoulating In the same, shall on convic
tion be fined sum twice the amount OF the
warrants thus rejected or discounted; pro
vided, this act apply only to the warrants oi
tue COIS lLuClOnal OIlcSIb, duu Lud LdA cOlcc
tors are required to settle with the State
Treasurer In said warrants or lawful money
of the United States, and shall make oath be
tore any officer empowered by law to admins
ter the same that each warrant tsndered by
him to the State Treasurer In settlement has
been either received by him at their face
value for license or general fund taxes. q
cashed by him out Of funds collected by such
tax.
The warrants which the tax collectors are
required to cash are drawn by the Auditor or
the State Treasurer, and not warrants drawn
on the tax collectors or sheriffs. The tax col
lectors do not pay over the money collected
but pay over warrants which they cash tt
other people. No one entertains the idea that
the Auditor shall draw his warrants directly
on the tax collectors.
Is this bill oonstitutional2 Supposing, fol
the sake of the argument, that It's constitu
tionality were admitted, the consequences
would be that tax collectors could be empow
cred to cash all the warrants drawn by tn
Auditor upon the Treasurer, as well as tn.
| warrants of the officers named In the consti
| tuition, because bill could be passed requir
| ing the tax collectors to cash all public educa
ton fund warrants out OF that fund, and t.
cash the interest coupons on the consolidated