Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1883-12-18
THE PuBL1c Ex4xrNE8

THE PUBLIC EX1AKNER.
His Powers Not Absolute, Bot Limited by
Law the S&rae az Those OF Other 0fn-
cials.
The following opinion by Attorney Cen
erai Hahn, in response to certain inquiries
by the public examiner, was sent to that
otfeial yesterday:
OfF1c& OF ATTORNEY GENERAL, ST. PAUL,
Dee. II, 18S3.-Aon. 81. Nd. Knox, Public
ExanlneF.--D Sir: Your favor receiv-
ed. fou say that under the examiner
act, SEES 81, Pr. SO, 6. g. 1878, it is made
my hfst duty IN respect to county officers
TO oroer ana enforce a correct and as far
as practscabie uniform system of book
keeping;' and for two Go3d reasons: First,
To a1ford suitable cheek upon the mutual
work of the officers; and second, to insure
the thorough supervision and safety OF
the funds. In order to effect this inpor-
tant result and primary purpose of the
Office, the assistance of the attorney gen
erai is provided (same section) to enforce.
obedience to instructions, and the ezscr--
summary from Office. iSee also chap.
q and chap. 108, sec. 1, G. L, 1881.
The important end sought has been
counties without resort 10 the power COZ
ferred by the above sections, but running
through the statutes are provisions
standing squarely in the way
of any orderly SYSTEM of accounting, and
these are plead OF referred to by officers
as sufficient reasons for neglect to CON- ply
with M ins.ructions.'
You also say that the uniform system OF
oookkeep ping proposed by you seeks to
introduce into county work what is the
basis OF eli other systems of bookkeeping,
viz: the dodIy entries of the transactions
of the treasuTer's Office daily absolutely
ia the larger counties and approximately
in aID SO that the ledgers IN uslh auditors
and trsasurer's enico shall show 81 nirtit
tho treesurer's exact balAnce on hans as
do the books of any other we'll conducted
business"
Ia the way of fhe accom- plishmeat OF
this very desirable end, there are, as you
say, supposed TO be certain legal hir-
draaceF, behind which come Of the county
auditors have taken refuge and by reas on
of which they seek TO excuse themselves
for non corn pliance with your proposed
system. Ths first is section SIS, p-226,
general statutes, 1878. am al loss to
see how this section intertsres in any gay
with section 8, chapter G., PISS. It pro
video for TIE tex secei pts, and the contents
thereof which 10 to ne given 10 the tax
payer. and specifics thas dapli-
este stubs shall be kept
by the treasurer, which stubs
are 10 be returned to the county 2uditor ut
the end CT each month, Who IS 10 file and
preserve tbs same, charging the treasurer
with the amount thereof"
| Reading this provision with sec. 81, ST.
prs, 1t seems TO me that there is nothing
| Inconsistent between them.
| II the public examiner, under the pow
| ers vested i'll him by sec 81, has pre-
scribed g uniform system of bookkeeping,
| IN pursuance OF which d daily charge to
| the treasurer by tie auditor Of the amount
of tax collected is made, then whea such
tax-stubs ara returned by the treasurer no
new charge is TO be made. The stayc5e
! does not require such charging to be Gore
| ct that particular time and no other. e
| done before, the evident purpose and Oh
| ject OF the Jaw is as we'll or better ACCOM-
! plisned as if done at that time. Bu5 even
| ii there is any inconsistency, tho examiner
act wos approved March I2, white chap. l,
/ laws 1873, which iucludes sec. Sc, vas ep-
| proved March Il, and this later law takes
precedence.
The second 'hindrancs" 20 which you
call my attention is sec. CT, chaP. II. p.
! $50, general statutes.
| It seems to me that there is now no diff
Guilty 80 far as this section is concerned,
| Fy chap. SO, general laws OF 2}79, the
| treasurer Is required to deposit with the
! auditor, on the day of redemption ali or-
aeEs and warrants on the treasury by him
red8eIned, AID the auditor at tho close OF
the day, is to cFedlt she trsasurer With the
same on his journal and ledger. This Soc
tion necessarily superoedes section sixty
seveo SO far as tho matter Of bookkeeping
Is Q ncerned, ard removes out Of the way
Any ssE nbling block which may have been
shsFc prior thereto.
20 yonr third query, viz: "Jan the x
aminsr act be employed 10 coTIecs isisa
legislation in regard to accounting made
since its passage / must answer it can
! not.
Tbs Legislature, on This subject is tte
supreme authority, and to il, and it alone,
nnust be addressed all applications fer re
dress on this account. Yours trniy,
! 5's ned ". j. HAEN,
Attorney General.