The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1897-04-27


dent that the whole amount thereof wa
not revenue of the county, but that TIL
major portion belonged TO the state anC
other public corporations, and il is nov
stipulated by the parties that only So,
1904 of the S11,SS9.12, actually belonged
/ to the county. which amount, for like
reasons as those respecting the othel
| disputed items, must be regarded a:
revenue for 1896.
The interest which accrued on bonds
before their sale for the payment OF
warrants outstanding, amounting to tbs
sum of S4,537.S3, we think should also
be considered revenue for that year
With these several additions to the
amount os undis9uted items. the total
amount of revenue for 1886 was as fol-
lows:
Total amount admitted ....S1S4,407 4;
Miscellaneous items, as above 2,12O &c
Cash on hand. Jan. l, 1896. 1924 81
Taxes for 1894 and 1895 -. 39,2S0 81
Redemption of tax sales -. $3.50 "A
Accrued interest on bonds. 4,53I IS
Total amount of revenue ..$263, 772 Is
1t will thus be observed that if the
law placing the counties on cash
basis had been in force on and after
the first dav of January, 1896, the
county commissioners would have been
year, to the sum of $263, 772.15.
Since however we are of the opinion
that section 8 OF the act of 1888. was IN
force until June 9Th. 1896, IL becomes nee
essary to determine how the powers of
the commissioners, respecting expendi-
lures, were affected by that section,
which, among other things, provides:
mo county shall incur any Indebtedness
or liability in any manner or for any pur-
pose, to an amount exceeding in arr
year the total amount of its income and
mediately preceding the mourning of such
Indebtedness.
REVENUE FOR TWO YEARS.
In constituting this provision. the SUI
preme court of the territory of Utah,
in Fenton VS.. Blair, II Utah, rs, speak,
ing through Mr. Justice Smith. said:
Taken in connection with the provisions
which require the financial condition of
the county to be made uD at the end of
each fiscal year, the statement to be
rendered at that time, our conclusion Is
that the intention of the legislature was
to limit the power of the county court
to issue warrants at any time, for any
purpose. or in any manner, or to con-
tract any debts or liabilities beyond the
revenues of the current fiscal year in
excess of the revenue and income for
the two years Immediately preceding"
Under the authority of that case, so
long as the law remained in force, the
commissioners were not limited, in their
expenditures. to the actual amount of the
revenue for the current year, but had the
right to take into consideration the
amount of the revenue of the two fiscal
years Immediately preceding. and the
fact that the law was repealed. during the
year 1896. did not change the character
of their acts performed prior to the re-
peal. If the Indebtedness created. during
the period of the year in which the law
was IN force, did not exceed the limit
allowed. then the repeal of the law ought
not to be given an effect, by construction.
to render unlawful q debt which had
been lawfully created To avoid such a
result the court IS doubtless justified in
adding to the amount of the items of
for the year 1886, such a proper
tion of the revenue of the two preceding
during which the law was in force. bears
to the whole year.
From the answer it appears that the
total revenue for the years 1894 and 1895
was s273 1886.
DEBT LIMIT FOR 1896 1877. 767.
Said section was in force until June
5, 1896. or five months of that year, hence
adding fve-twelfths of that amount or
s113, S95.6S to S263. 772.15. the total revenue,
we have the debt limit for 1896, which is
s377, 1913.
1t would probably be more satisfactory
10 divide the year into two periods, and
hen compute the amount of the revenue
Tor each period in accordance with the |
I'D and the new laws, and limit expendi- |
ures and Indebtedness accordingly, but !
Is an examination of the public records. |
If which the court may take judicial |
notice, will show that such division and ]
could not change the result /
n this case. we do not regard it of suffi- |
,ient Importance to make a more minute |
than as above set forth.
Having thus ascertained the limit of in |
lebtedness for 1896. it now becomes nee |
ssary to ascertain whether the eXpendi- |
ures and warrants issued for that year
Exceeded such limit.
The expenditures about which there
-DpearS TO be no controversy. the same
'eing admitted by the respondent, are
S follows:
AMOUNT of various undisputed
items NEUTRALITY-SUSPICIOUS.. S222 GIG u
'laims filed with county clerk
for services rendered and ma
terials furnished in December,
1890 OBSERVATION-DISCLOSURES. ,943 81
interest on warrants issued dur
ing the year 1896 $500 90
Total amount of undisputed
items ......................... 1921. O59 IS
The disputed items of expenditures and
appropriations are:
laims for salaries and for Serv-
ices and materials furnished
in 1885, appropriations for
1897 .:....:......,...,............s 1875 "a
mount due jurors and witnesses
for services in 1896. for which
no claims were presented or
appropriation made during that
i Hei;t on S4ss. 2o5. IS. county ''''''
warrants. from January l, 1885,
TO August l. 1896, at per cent
iterest on s92. $50 Sc. county war
rants. from August l. 1896. TO
January l. 1897. At per cent
per annum ....s..............,... s.Os4 o5
to January 4, 1886, paid -. 5s,177 Il I
lterest on same. ...-.----.. s.S16 50
Iarrants paid during the year
1896. for debts incurred
previous to that year............ 1881 10 {
Total amount of disputed items. Sl29, 14S s.