The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1891-03-29

AAConee auu property vax lOt Tue remainder
OF this fiscal year will not exceed $4,000.
The fiscal year OF of 1891 commenced De-
cember l, 1880, and ends November 80, 1891.
The taxes levied for this fiscal year and
not paid in by the county treasurers and
received by the state treasurer until the
commencement of the fiscal year 1892 are
carried on the books OF his Office for the
purpose Of paying off all Indebtedness for
which appropriations have been made by
the Legislature for the expenditures in
CURED in the fiscal year ending November
~, 1882. and the sums received after Decem-
Der !, 1891. BY the state treasurer are cred.
year 1889 and not for the year 1891. Be-
tween February 18, 1891 and March Z, 1891
the legislature passed many appropriation
bills which obtained the approval of the
governor i'm the order specified. The an
swer sets forth particularly the laws which
are referred to, the dates OF their approval,
which exceeds $s4O.6oO Tor the fiscal year
ending November 30, 1891.
The appropriation bills which became
laws before the act which includes the
claim OF the Journal company appropriat-
ed Tor the fiscal year ending Nov. 30, 1891,
not otherwise appropriated, the sum Of
$bbS ,4l2.36. Ths state treasurer has set
apart for the purposes, which are mentioned
IN the statutes respectively, of the moneys
90 received. the entire sum in the treasury.
And the answer further alleged that at the
present time there is NOT n money in the
state treasury that is available or applica-
BILE to the payment of the claim Of the
Journal company, nor subject to any war
rant that might be drawn in favor of it,:
that since Feb, q, 1891, the auditor has
drawn certain warrants upon the treasury,
and which have been paid in accordance
with the provisions Of the general laws, and
IN 1Nr0UQ nNn cf tho NrovNr1okt r,v1 ~ 4 ia ~
the total sum Of $95, 207. 30. That there is
now a balance in the treasury Of $268, 125 set
apart. The auditor refused to draw his
warrant or the ground that the last legis-
lature have authorized expenditures and
made appropriations for the fiscal year
to, which exceed the total tax then and
now provided by law, and applicable to
such appropriation and expenditure, and
which exceed in the aggregate the sum total
Of such tax. the sum Of 100000.
The court in its opinion says it is dis
closed by the answer md admitted by the
journal company that the legislature APP
propriated for the fiscal year of 1891 the
sum of $640,O0O and that $55S. 412.3 6 was
embraced in laws which were approved
prior to the act under which the company
asserts its rights, The revenue which has
been received during this fiscal year and
which it is estimated will be received DUR
sAe sAS " > VA CuA W
$4333 ,332. so. The deficit seems to be the
sum of $4,000. The auditor for this rea-
son refuses to draw his warrant in behalf
of the company, and maintains that the
legislature has appropriated an amount in
excess Of the. money in the treasury, or
during the fiscal year Of 1891. The follow
ing section of the constitution is cited to
uphold his action: "No appropriation
shall be made or any expenditures author
lied by the legislative assembly whereby
the expenditures of the state during any
fiscal year shall exceed tho total tax then
provided for by. law, and applicable TO
less the legislative assembly making
such appropriation or expenditure shall
provide for levying a sufficient tax, not ex-
ceeding the rate allowed in section nine of
this article to pay such appropriations or
within such fiscal year. No
iations Of public moneys shall be |
made for a longer term than two years."
The ninth section declares that the rate
of taxation of real and personal property
for state purposes in any one year shall not
exceed two and one-half mills on each dol
lar of valuation whenever such property
shall amount to 800, 100000. BY virtue Of
the power herein conferred an act was
passed by this legislative assembly, APP
proved March 4. 1891. which levied for the
fiscal years of 1891 and 1892, respectively.
the highest rate of taxation allowed. The
court, after quoting decisions concerning
appropriations, says: 1T may be presumed
that the second LEGISLATIVE assembly acted
that the valuation of the taxable property
for the fiscal year 1890 was $12,00O.OO0, and
that this rate of taxation would yield a
revenue of $280,OOO per annum for the
fiscal years 1891 and 1892. The aggregate of
this sun mi the above amount of $433, s332. 80
sr 4T1n 900 On D-En.~s.- 4 -z.Au:. -
tions OF the revenue law, the court says it
is apparent that the taxes for state purposes
become due n payable in the month of
October and that the county treasurers
are the agents of the state IN the collection
thereof. They are required to settle their
accounts at certain periods, and remit to
the state treasurer the amount of the taxes
which have been ascertained to be due. In
complying with the requirements of the
law, 1t is not possible for them to pay into
the treasury of the state before the end OF
the fiscal year, the amount of the taxes
which have been levied and collected for
that term. II is a safe assertion that a
small part of such taxes, If any, will be re-
ceived BY the treasurer during the fiscal
year.. It Ia commended by the auditor that,
under these conditions, the funds which
will be realized from the levy of the
taxes which have been authorized by the
second Legislative assembly for the year
A>DA sssAeAO w vAo0u0A a. OVCAlu " uuuV
and that the same should be cred
tied to the proper accounts Of the fiscal
1897, because they will be actually
placed in the state treasury after the com
mencement OF the last year. From this
proposition the court dissented and says
The treasury In the eyes of the law will he
the recipient OF the proceeds OF the levy
for the fiscal year 1891, to-wit, the sum OF
e280,O00 before the end thereon. The court
that this amount which has been
estimated to be the revenue from the direct
the fiscal year 1891, should be held
AVAILABLE to meet in the future, When col
ected, some Of the appropriations which
made for the same time, and that the
lct for the relief OF tho company and
,ther parties does not violate any clause of
'he organic law Of the state.
District Court. Civil Busiusas.
The following proceedings we're had yes
Lna6nv, H |