The Providence news. (Providence [R.I.]) 1891-1906, 1895-10-09
The State Auditor May De-
mand Itemized Bills.
FuIIBenchO hOpinionReIative toAccounts
Of State House Commissioners.
IL Was Submitted to His Excellency,
Governor Lippitt, Today.

the State auditor and the State House
Commissioners. number OF bills have
been submitted by the commission to the
auditor for approval not accompanied
by minute specifications as to what the
expenses were for. The auditor objected
to drawing his order on the general
treasurer for their payment in the.form
presented, because II would be impossible
for him TO do SO and then render an item
lied account TO the General Assembly.
AT his request Governor Lippitt submit
ted the case to the Supreme Court, wittfa
request for an opinion. The opinion,
which is signed by the full bench, 10 as
follows:
To His Exceliency Charles Warren Lippitt,
Governor of the state Of Rhode Island and
Providence Plantations:
We have received your Excellency's com.
municatlon requesting our opinion on the
point set forth in a communication 20 you
from the State Auditor, enclosed for our con-
siderstion.
The questions at issue turn upon tho con-
struction to be eiven 20 the following
Chap. f20l, section 0: "Ihe amount received
from the sale OF such scrip, less any premium
received over and above the principal thereof,
as provided In section 3, OF 80 much thereof
as may be necessary, is hereby appropriated
for the payment of bills audited by said board
or by committee thereof duly authorized
hereby authorized and directed TO draw his
order apon the General Treasurer for the
payment OF all such bills out of the amount 40
received, and upon the construction TO be
given 10 similar language contained in Public
Laws X. i, Chap. 1872, section 4. as follows:
"All moneys received by said board By virtue
OF the provisions of this act are hereby appro-
priated for the payment OF bills, audited by
said board or by "a committee thereof. duly
constituted for that purpose, and the State
Auditor shall draw his order upon the Gen
eral Treasurer for the payment OF such bills
out OF the moneys so received"
The communication from the auditor states
that IL is contended by the Board OF state
except TO see that the names OF the approving
officers OF the board are upon the bills pre-.
sented for payment, and that 10 has been the
practice of the commissioners TO send in for
payment bills OF tsieir secretary for sundry
expenses paid to others. without specifying
fully what the expenses were and without
submitting vouchers for the payment The
auditor alleges that such a practice IL con-
trary to the usages OF the auditors Office, and
that IL II il permitted and persisted in, it
will prevent his rendering an itemized report
of the expenditures of the State TO the Gen
eral Assembly he maintains that the word
"bills" used In the statutes in question. for
the payment of which no Is directed TO draw
his order on the General Treasurer. refers
to the erigipal bills Of the parties with whom
they are contracted and not to the bull Of a
second person who claims 10 have paid the
original contractor and presents a demand
not accompanied by the bill OF the original
party or a voucher.
The auditor refers 10 Public Statutes X. l.
Chap. 81, section 10. which provides that
whenever the General Assembly shall make
any appropriation for the erection repair
OF any public building, etc, the auditor shall
require satisfactory proof that the work
specified has been faithfully performed ac-
cording TO the terms OF such appropriation,
before the money appropriated shall be drawn,
etc., and maintains that 10 is within the
province and authority of the State Auditor
to inquire into the several items of expendi-
ture, In order that he may determine whether
or not they are provided for by the act, and
that a Joint authority is conferred upon the
board and auditor by the provisions OF the
statute in question.
AS the statutes relate to the auditing and
payment of bills and as an intelligent exam.
ination and allowance OF such bills require
detailed statement OF the several items and
charges which go to make them up we are OF
the opinion that the word "bills" In these
statutes is used In its primary Specification of
an account for goods sold, services rendered
work done. with the prices or charges an
nexed, though IL il doubtless applied often in
Pro0 Pross as we'll as by itsms MoreoSer unless
the word be construed TO require a state
ment OF items. the auditor. as he suggests,
srai Assembly OF the expenditures incurred
and the people will have no means OF ascer-
tanning for what the moneys have been ex-
pended. We do not think that the Legislature
intended such result when 10 conferred au-
thority on the commissioners or their duly
constituted committee, authority to audit
bills.
We are Of the opinion also that these sta.
tutes contemplate the presentation OF the
bills OF the original parties with whom they
were contracted or the bills to be audited
except in the case of small and comparatively
unimportant incidental expenses incurred by
the commissioners, as, for instance, for
postage, kilograms, expressage and the like,
for which vouchers would not ordinarily be
taken. such incidental expenses may prop
erly be embraced in account by the persons
paying them, and be audited without the pro-
duction OF vouchers.
Unless, then. the bills presented 20 the au-
ditor rs audited by the commissioners or their
duly constituted committee are .temized bills
OF the parties with whom they were con-
tracted. or are accounts for incidental ex-
penses OF the character specified, we do not
think that the statutes in question impose
upon the auditor the duty OF drawing his
oder upon the General Treasurer for their
payment.
We. do not think that the statutes In ques-
tion are OF be construed as comforting joint
authority upon the commissioners and auditor
Chapters 1901 and 1922 are special statutes. In
the matters TO which they relate they exclude
the operation CT Public Statutes II. l., Chap.
80. section 10 When bill is presented to the
auditor in the form contemplated by the
statute, and which has been audited by the
commissioners or their duly constituted com
mittee he has no discretion. IL IL his duty 20
pay IL unless. indeed, he should have reason
TO believe that Its allowsnc. was procured by
mistake fraud or other unduo.msans.
CHARLES MATTEsoN,
john II. SrISEss,
II. Il. TIITINGHAsT,
GEORGE Is. WILBUR,