Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1898-06-10
IMPORTANT DECISION.
Warrants for Current Expenses of
Counties Within Tax Levy Do
Not Increase Debt.
Counties Which Have Reached the
Debt Limit Can Anticipate
Revenues for Expenses.
Decision Of the Supreme Court in the
Case Of Darling vs.. Taylor
From Kidder.
Interesting Decision.

Interesting Decision.
The supreme court Friday handed
down a decision to the effect that county
auditors may issue warrants for the
current expenses of a county, when the
debt limit of the county has been
reached, in anticipation of taxes already
levied but not collected and that such
warrants do not augment the existing
indebtedness within the meaning of the
state constitution.
The Isl in point was that of Darling
VS.. Taylor from Kidder county. OAR
ling was sheriff of the county, and in
February last he presented a bill to the
county commissioners for fees and ex-
penses due him as sheriff. The bill was
audited and allowed by the commission
ers and the auditor was directedto draw
a warrant On the treasurer of the county
for the amount of the bill. The auditor
refused to draw the warrant and the
sheriff brought suit to have the warrant
drawn.
The only question to be decided by
the court is, whether the refusal of the
auditor to draw the warrant is justiia-
BILE, and the court finds it is not. The
question involves the construction of
two provisions of the constitution, &C.
cording to the opinion of the court.
One section provides that the debt limit
shall not exceed five per cent of the tax
able value of the county property, and
the other provision states that no bond
or other evidence Of debt of any county
shall be valid unless it bear the certif-
cate of the auditor that the evidence is
within the debt limit Of the county. It
is admitted in the case that the county
has reached and passed the debt limit,
but the supreme court holds that the
taxes levied are constructively in the
county treasury, and that so long as the
warrants issued do not exceed the
amount of the tax levied they do not
increase the debt of the county within
the meaning of the law and are legal
claims against the county. The court
admits that it may happen that the en-
tire amount of the tax levy may not be
collected, but states that in legal the
ory this condition never happens, and if
it does happen the commissioners may
levy a tax to extinguish the deficiency.
The court therefore decided that the
county may issue warrants for current
expenses up to the amount of the tax
levy, before it is collected. and that such
warrants do not increase the debt of the
county within the meaning of the con-
stitution.
The syllabus of the decision is as fol-
lows:
Warrants on a county treasurer issued
by the county auditor for the current
expenses of the county, such as sheriff's
fees, after the constitutional debt limit
has been reached but in anticipation of
the collection of a tax already levied,
are valid to the extent of taxes levied.
Such warrants do not augment the ex-
listing indebtedness of t%he.county within
the meaning of the constitution of the
state. Constituting Sections 1873 and 1877,
state constitution.
Appeal from order of Judge Wipcbes-
ter. E. S. Allen for appellant and
Charles H. Stanley for the respondent.
Order of the district court affirmed.
If you have any disease due to impure
or impoverished blood, like scrofular,
salt rheum, dyspepsia, Or catarrh, you
should take Hoods Sarsaparilla and be
promptly cured.
Bray Has Offers of Enlistments.
Consul General John P. Bray sends
the TRIBUNE a clipping from the Mel
bourne Herald Standard, to show that
the sympathy for America in the war