Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1900-10-20

or belief which NoulQ put you wv"
inquiry az ~ the iuyalidity Of the same.
This precise question was raised IN our
district court In the case OF Gatreu VS.
Lynch. whore a citizen ana taxpayer
having first made demand upon the
county attorney aud county commits
sloners so 10 do and they having re-
fused. brought an action against the
country treasurer for the purpose VI re-
ouirlng him TO account for and place
back in the public funds the interest
paid upon county warrants which was
not warranted by law. Our district
court held-and responsible authority
was cited IN support Of the position
that where the treasurer IN good iulth'
pays warrant fair upon It's face, duly
and regularly issued. so FAR as ne
knows. that he Is protected In the pay
ment of the same. II a different RUE
prevailed any municipal officer would
be at the mercy OF the legislative
branch Of the city or county govern
ment
Thlrd-Your duties in regard to funds
realized from taxes levied under sec
ton 257. II. s.. are as provided By ordi-
nance, as you viii see ~ referring TO
section 232. in which You are directed
10 Keep an accurate and detailed ac-
count Of all taxes, licenses, and funds,
In such manner as Is provided In said
title, OF as the City Council from time
10 time may by ordinance direct AS
10 the particular directions which nave
been made by ordinance, you are doubt
less already advised. As you know, our
ordinances have not been revised for
over eight years, and II Is impossible
for me 10 say what ordinances are In
nh Won dnt1htnaga
have kept yourself advised Of all ordi-
nances passed relating TO your office.
ith As TO whether or not moneys in
a particular fund referred % In Sec 253
may be diverted TO or used for the eX-
pendiures Of any other fund, the sta
tute Is silent, and We can only reason
from general principles and by impica-
ton from other provisions Of the sta
tutes Sec. 23s provides that all moneys
on any special assessment shall be held
by the treasurer az "A special fund TO be
applied 10 the payment OF the improve
ment Tor which the special assessment
was made, and said money shall be used
for no other purpose whatever. This
refers 70 assessments for special i'm
prOvements. such as sidewalks, sewers,
etc There Is also a provision that the
proceeds Of the sale Of bonds for CEN
tain purposes can be used only for such
purposes.
have not been able to ind any pro-
vision, however which forbids the
transferring Of funds from the street
fund. for instance % the general FUND
but am Of the opinion that the proVs-
ion Of the statute permitting the coun-
eli 10 levy, not 10 exceed five mills 20
defray contingent expenses, is llml-
tGtion on the amount Of money which
the city "a authorized 10 eXpend for con-
tIngent expenses. and that such eXpen-
di,ures must be kept within the money
raised by a fiye-miil levy and such other
funds as come into the general fund
from other sources and ] am Of the
oplnion that had the City Council made
a five mill levy Tor general purposes. II
would be Illegal 20 augment the fund for
general purposes by a levy nomlnally
f1r street purposes | have not been
able 10 find any judicial decision which
bears upon the question Of the right 20
transfer from the street fund. for in
stance. 10 the general fund, where such
transfer would not augment the gen
sral fund 70 an excess u the amount
permitted by law, but there being no
statutory inhibition on so doing, ] IN
cline 10 the belief that II the City Coun-
ci has failed 10 levy sufficient tax for
general purposes and has by mistake or
otherwise levied more than Is necessary
for street purposes. that the excess over
and above what Is needed for street
purposes might he used for general pur-
poses within the limitation above in
dicated.
II is needless 10 say that all acts Of
the city officials must be governed by
good faith. free from fraud, and in the
exercise Of their best judgment for the
benefit of the city. II IS, Of course. nee
essary that the city government be car
red on and that the citizens be pro-
tected by the general governing power;
extraordinary expenses might be IN
CURED which We're unforeseen When the
tax levy was made, and | can conceive
of state Of affairs when the officers
M the city would be justified in using
money from the street fund for gen
aral purposes n the levy for general
purposos was insufficient and within
that permitted by law and the levy
for street purposes was In excess Of the
sypenditures " the street department
5th Sec. 233 imposes a duty upon you
TO send money for the payment Of bonds
and interest coupons 10 the place where
they are payable. In time 20 make such
payment when due
9Th II Is my opinion that when par
ties deposit with the city money for the
purpose OF having water mains con-
striictcd In front Of their premises, that
such deposit becomes q trust fund to
the extent necessary TO pay for the ex-
tension. and that such depositor has
right to have sufficient OF said money
expended 10 make the extension. For
instance. the city may have all Of the
hydrants pipe. valves etc. on hand and
paid for. and 20 the extent OF the cost
Of such material q would not be a trust