Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1898-06-06
MUST RECEIVE TAX MONEY ONLY.
Whatever Else County Treasurer Accepts Mus
be With Auditors Certificate.

Attorney General Bishop today wrote
and formulated the following opinion
to County Attorney s. a. King of Utah
county:
Dear Slr-In favor OF your date June
LIST you submit the following and ask
the opinion OF this office thereon:
Must the county treasurer receive no
money Into the county treasury. except
taxes, unless the same is accompanied
by the certificate of the county auditor,
certifying the amount to the treasur-
err"
In this connection you refer this Of
flee to sections 55i GOi, 6l2, and $3.50 of
the Revised Statutes. which We Will eN-
anime in their order.
Section 55i Il. $. provides as a duty
of the county treasurer that me must
receive no money into the treasury ex-
cept taxes unless accompanied by the
certificate of the auditor provided for in
chapter eight OF this title"
The provision referred to in chapter
eight reads:
THE auditor must examine and state
the accounts of all persons indebted to
the county or holding money payable
into the county treasury and must GER
tlfy the amount to the treasurer, and,
upon presentation and filing of the
treasurer's receipt therefor, give TO such
person discharge and charge the
treasurer with the amount received by
him."
Section 6l2 provides that It shall be
the duty ofthe audlto to make an ex-
animation of the books and accounts of
the county treasurer, the county clerk,
the county recorder. the sheriff and the
county supervisor during each month;
| and to examine the books of Justices of
the peace as often as he may deem
necessary.
An accounting is required of the JUS
| tCes of the peace by the provisions Of
section 5l59 Il. S. in the following
| language
When fine is paid or bail forfeited,
the justice must pay the same to the
county treasurer within thirty days
| thereafter"
The only apparent difficulty appears
to be In reconcillng the language of
section Gl2 II. s., wherein 1t provides
that the auditor shall examine the
books Of the justices of the peace as
/ often as he may deem necessary and
section $3.50. requlrlng justices to pay
| certain moneys into lie treasury with
in thirty days after its receipt, when
| taken In connection With The pro-
visions of section 55i above set out,
which requires the auditors certificate
! to accompany all sums, except taxes,
| paid into the county treasury.
! The difficulty Is more apparent than
/ real. l am OF opinion that the mind of
| the Legislature was directed toward
remedying the evils existing In ac-
| counting for public revenue, other than
taxes. If these provisions of the
| statute can he construed together and
accomplish this result it must receive
such construction,
From the fact that the justices of the
| peace are required TO account as pro-
vided In section 5lj9 1t would not
necessarily follow that their books
should be audited every thirty days
| The provisions of section 6l2 requires
the books of the county officers TO be
examined and audited at some time
| during every period of thirty days.
But 1t is my opinion that it Is wholly
within the discretion of the county
auditor as to how frequently he exam
ines the books Of justices of the peace.
| The object OF the system outlined In
these sections Is to furnish e complete
record OF receipts and disbursements
| of public money. A record of all sums
| paid over to the treasurer by Justices
| OF the peace or other persons must be
made upon the auditors books and
| certified by him TO that officer The
| object Of the auditors certificate Is to
| apprlse the treasurer that the amount
| sought to be paid over is of record in
his office. a certificate for any amount
would be "A discharge of the Justice or
| other person pro tanto only, and, II up
! on q subsequent examination OF the
books an irregularity was disclosed the
| party delinquent would be amenable to
| further proceedings In respect thereto.
You are therefore advised that the
county treasurer Is not authorized to
| receive money from any source what
| ever Except taxes), without the audi
| tors certificate accompanying;
And that 1t Is the duty of the auditor,
upon application therefor, to certify to
| the treasurer at any time. any sums
| which the debtor desires to cover Into
| the treasury as provided by law.