Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1900-01-11
Mr. LINGUS ACT QUESTIONED.

Mr. LlNGUS ACT QUESTIONED.
Prominent LAWYERS Relieve the Law Does
Nat Warrant Him In Delsgating ais Au-
thority 10 DR.. Layton. az 1870
The action of State Auditor Of 40.
counts John A. Lingo, who is critically
i'll with pneumonia at his residence at
Millsboro, Sussex county, in comforting
power of attorney, 10 his olhciai
capacity, upon DR.. Caleb X. Layton OF
Georgetown, has caused much COM
meEt, and several prominent local at
torneys, in speaking Of the matter Nom
day, questioned Mr.. Lingo's right
under the laws governing the Office, to
delegate the work to-apybody. DIR.
Layton has already begun the work
assigned him by Auditor Lingo and
spent a large part of Saturday in Dover
auditing the accounts of State officers,
This Is the beginning of the annual
audit, and it is altogether likely, unless
Mr.. Lingo should recover in the next |
few DAYS, that all of the work will be |
performed by DIR. Layton. He is ex- |
peoted in Wilmington this week to
audit the accounts OF the county
officers.
Prior 10 the time the new Constitur
| tjon went into effect, which was In
June, 1897, the laws provided that the
auditor of accounts should be appointed
| by the Legislature ct the biennial SEES
| sfons, the term being two years. ln
case of vacancy occurring while the
Legislature was not in session the
Governor was to fill the vacancy by an
| appointment for the remainder OF the
| term. The new Constitution provided
| that the auditor of accounts should bee
elected by the people. The term Of
office remained the same, two years, and
no change has been made in the laws
bearing on the subject except In the
method of electing, as mentioned above.
4 The method Of procedure in case OF
sickness of the auditor is laid down in
the law as follows: ''It shall be the
duty of the auditor, annually, to settle
the accounts of the secretary of State,
the State treasurer and trustee of the
school fund, the county treasuiers, the
treasurers of the poor, the accounts OF
the sheriffs of fines and forfeituIes and
the accounts of such constables as shall
have received or be chargable with any
funds or forfeitures. The time for
settlement with the secretary Of State,
and State treasurer and trustee of the
school fund shall De on some day, by
J the auditor to be appointed, between
the 10th day Of December and the LIST
! day of January, the days appointed for
. the secretary uf State to be prior to
. that for the treasurer and trustee, and
the time for settlement with all the
a other officers named to be some day, by
him also to be appointed, within four
Q dsys from the commencement OF the
sprine term of the Superior Court in
r their county. The place of settlement
+ of the said accounts of the secretary
g and treasurer and trustee shall be the
# auditors office, and for the settlement
d with the other officers aforesaid, tht
< seat OF justice in their respective coun
n ties. He shall also settle the accounts
IS of the committees Of school districts
Q II ~ v The auditor shall give to eacf
II of the officers + y ~ at least ST,
If days written notice of such time ant
10 place of settlement Th
d auditor shall punctually attend accord
10 ing to his aforesaid appointments; blu
" if prevented by sickness or casualty
l. he may appoint some other day; and
he cannot appoint such other da
within the limits mentioned
f., he may appoint day not within them
n He may adjourn from day to day. =
~ So it will be seen that the law make
!, no provision whatever for the audito
4. delegating his authority 10 anybody {
y even appointing an assistant, but !
4, case of the sickness Of the auditor Oh
q, work can be postponed until he Receivers
.. The appointing OF substitute by tn
na auditor is not only against the statut
y. laws, but also against general Law
ha under which it is held that "a deli
Nv gated authority cannot be delegated.
II The exceptions to this are in cas-
IL where the duties are purely ministerial
a,r but if the duties require ability, di
'A erection, &C., and carry with them r
~ sponsibility, the delegating of sue
ha authority is not warranted by gener
ho law.
70 Every Evenings presentation of Il
N; reasons which contest the appointme
"a nv State Auditor John A. Lingo OF ID
10 q. k. Layton to act Tor him in his j
ness, was read with Interest Mond
Inc by attorneys and others, In addition
mt the points already made as tending
IA show the illegality of the appointmer
m other reasons were put forth today, 4
~ Office of State auditor is not simply
lie ascertain the amount paid out a
ayt received by the various officers, b
H. whether the pay ments are legal pa
~ ments, authorized by law. This is he
Nv Nv to make it quasi judicial position, o
,na a judicial power cannot be delegate
The duty attaches to the person tilli
| r., the Office, who is under bond and
: >, taken an oath prescribed by law
q perform that duty. Ii that be true,
,,.t cannot be performed by anyone else.
IN ma Again, the auditor is the only {
niv entitled to inspect the books and VI
- i pei sons whose accounts are to be
- spected, waive this objection and all
the representative to examine the boo
ON his audit and passing upon The accou
ION, could not be binding and would lei
.sed the accounts still oten, to be audi
no. by the proper auditor. 81
rty, An indication of the judicial oh
aid acter Of the auditors duties is in
y. power to add items to an account,
IL. make corrections therein and to SO
,hen the account according to justice.
.ohn auditor also has power to command
VII compel persons to appear before
10 and give evidence or produce pap
s and for that purpose to issue process
LISA subpoena and of attachment and
Inc commit to prison. He may make
anu order for. the payment of Gusts
", enforce, obedience by attachment
tne imprisonment. 81 1880.
/. 10 Another power that is held stt
rs ne judicial is that whenever tho Gen
oom. Assembly shall order IA State tax I,
lttee levied, this auditor shall determine
the rate per cent Of the assessment of
after sons and of PERSONAL and real prope
ans From all these and other reason
hos. | q. n - A - r