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

MNSW exceeded. and that
\MA " therefore. the war
y rants were leTal anc
valid. The opinion, which was written
by Justice Bartch and concurred in by
Judge Hiles. was dissented from by
Chief Justice Zane. 7 he full text OF
the opinion is as follows:
STATEMENT OF THE ISSUES.
Bartch. J.
This is a proceeding in mandamus,
Instituted in the district court, by the
plaintiff to compel the county COM
missioners TO act on his claim for coal
furnished the county, and order a war
rant drawn therefor in his favor upon
the county treasurer.
1t appears from the affidavit that,
during the month of December, 1896,
the plaintiff, at the instance and re-
quest of Salt Lake county, furnished
and delivered coal for the use of the
county Jail; that the price agreed TO
be paid for the coal, so delivered, was
$5f; that no part thereof has been paid;
that on Jan. 5, 1897, the plaintiff pre-
sented and filed, as required by law,
a claim therefor, with the clerk OF the
board of commissioners, the claim hav-
ing previously been duly examined by
the auditor of the county and found to
be correct; and that on the Sth day of
March, 1897, uDon demand made to
allow the claim and order a
warrant drawn, the commissioners
refused, and still refuse, either to allow
or reject the claim, or to take any
action whatever thereon, on the ground,
as appears from the answer, that, at
the time of the furnishing Of the coal,
the county had already exceeded its
limit of Indebtedness, by about SSS,OO0
These in substance, are the facts upon
which the writ of mandate is sought, to
compel action by the board of commits
Sioners.
After the answer had been filed the
court below, on motion of the plaintiff,
rendered judgment on the pieadings,
granting the writ, and, from this judg
ment. the defendant board appealed.
The material question TO be deter
mined is whether. at the time of the
furnishing of the coal, Salt Lake coun-
ty had already exceeded the limit of
its Indebtedness which il was allowed
to create by law. The affirmative of
this proposition is strongly maintained
by the appellant and the negative is
maintained by the respondent with
equal vigerss
The main controversy has arisen over
certain disputed items of revenue and
expenditures for the year 1896, and
will be considered in their order. to-
gether with the law applicable thereto.
The items constituting the sources of
revenue for 1896, about which there ap-
pears to be no controversy, the same
being admitted to be the correct an
swer, are as follows:
Liquor licenses ................S 10000 90
Merchants licenses ........ 1881 %
Butchers licenses ....... 300 90
Fees of county officers........ 80, $50 81
Fines and forfeitures. ... 337 80
Pauper account ......-..--.. 81 90
Poll tax OBSERVATION-DISCLOSURES. 90 90
State of Utah, rent ......... $500 90
State on account, salaries of
certain officers '........... 1887 so
Tax levy for 1896. 1870, SO Al
Total amount admitted s1S4. 4O7 As
In the affidavit appears an item
designated miscellaneous which
amounts to s4.0S2. S. and in the answer |
this item is given as $2,120.66. There be- |
revenue are included within it, the 1
in the answer must be taken to /
be correct, which, added to the other
items. above set forth, equals S1S6, $500. /
DISPUTED ITEMS.
The other disputed items of revenue
for 1896 are as follows:
Cash on hand Jan. l, 1896. $40, pa 80
Balance of taxes for 1S94...... 1,170 rs
Balance Of taxes for 1885,. 2S,110 10
of tax sales previ-
Gus TO 1896 OBSERVATION-DISCLOSURES. IL $3.50 u
Total of these items. SS1. Ala 81
It is contended by the appellant that
he cash en- hand and the balances of
the taxes for 1894 and 1895, do not con-
stitute sources of revenue for 1895; and
hat this revenue was only applicable
o the payment of Indebtedness exist
ng previous TO that year. This neces-
;arily raises the question as to what
avs We're in force on and after Jan. 4,
S96. the date when the territory of
Jtah became state and the constitu-
ion the organic law.
That instrument, in section 2. article
4, among other things provides: All
avs of the territory of Utah now in
orce shall remain in force until they
5,pire by their own limitations or are
ltered or repealed by the legislature
Jnder this provision ii is clear that all
he territorial laws which were not re-
ugnant 10 the constitution, remained
n force, after the admission of the ter
itory into the Union, until they We're
ltereo or repealed. Among those laws I
here was an act entitled An act TO
stablish a uniform system of county
overnment.' l Compiled laws of Utah. ',
so, page ~ mat act provided a {
Omplete system for the administration I
county affairs. 1t defined the {
overs of counties. provided among I
Their things for the raising and dis
ursing of revenue. and established a
nit of Indebtedness. Within its pro- q
isiOns was contained the power to t
lake contracts, and generally to trans f
CT the business of the county l
REVENUE LAWS. T
Upon careful examination of the =
rovisions of the constitution. we are \
OF convinced that it was the intention I
the trainers of that instrument that
he laws, relating to the raising Of rev.
nue. and to expenditures, should be
brogated Immediately upon the terri
ny becoming a state and before the e
ate could provide q law instead there Is
: 1t is more reasonable to assume. in y
lie absence OF express words of abro- a
alton. that the intention was TO con- d
nue. IL force such laws until super Il
sded by enactments OF the state We
erceiVe no such reDugnance between 8
scton ;. article l, of the constitution. -
I'd section of the act Of 1883. as will G,
stify US in holding that the latter was o.
lnulled by implication Immediately j
pom the constitution becoming the SUI p
'eme law 1t is clear, however, that ~
I'D section of the constitution was se
tended TO put ali the counties of the d,