Evening star., 1903-09-17
JUSTICES ACCOUNTS
rRAcEwELL PASSES
UPON SEVERAL POINTS RAISED.
Opinion Expressed Regarding Deposits
With Magistrates to Cover Costs
and Districts Liability.

The Commissioners have received from
Controller Tracewell OF the Treasury DE.
partment an opinion on a communication
from the District board. in which they
transmitted q report and documents for
warded by District Auditor Garrison rela-
tive to the accounts of the District justices
Of the peace.
Auditor Garrison questioned, first, whether
all deposits made with justices of the
peace to cover cost are required to be PAID
over to the collector Of taxes, and the
excess Of such deposit over fees and cost
earned required to be refunded to the
certified by the auditor of the District, pay
able from the appropriation for refunting
taxes.
Second. Are justices of the peace re-
quired to account for fees received for
celebrating marriages prior to July l, 1903,
and to deposit the same with the collector
of taxes?
In answering the queries Controller
Tracewell states: Your questions, except
in so far as they relate to refundments to
be made from the appropriation for refund
ing taxes do not relate to payments to be
made by or under you. and am without
jurisdiction to render decision on any
question not involving a payment to be
made by or under you.'
Quotation From the Law.
MI. lTdCeWell QuOCcS SeCllOu . VI tllo uCI
of July 81, 1894, which provides that: 1.-The
head Of the proper department may apply
for the decision Of the controller Of the
treasury upon any question involved in
payment which a disburslng officer Is au-
thorized to make or In the payment Of any
liability which may arise in consequence OF
any contemplated action by him. but not
upon questions in connection with Habtlt-
ties arising by operation Of law alone"
"a
we'll. will therefore be considered only in
| so far as they relate to the use Of the ap-
| preparation for refunding taxes Section
8 Of the District code, act Of March 8. 1901,
| provides: Each Of said justices Of the peace
| shall receive an annual salary of 5000. and
| the further sum OF $3.50 for rent, stationery
and other expenses, to be paid monthly by
| the District OF Columbia; and he shall len-
District of Columbia OF all moneys received
by him for fees. and shall pay over such
| fees to the collector Of said District ana
| take his receipt in duplicate therefor, and
file one Of them with said auditor and re-
tain the other in his Office. and the money
SO collected shall be disposed Of by said col
lector as other moneys belonging to the said
District are.'
Money Other Than Fees.
This section has no reference to money
not received for fees earned and due, and
while 1t is customary to advance money for
fees. the money 80 advanced cannot be said
to have been received by the Justice for fees
until such fees have been earned, and he
simply holds 1t in trust for the use Of the
party making the advance. and he is not
required or authorized to account to the
District for any sum in excess Of the
amount Of fees earned. but must account
for and return any deposit in excess Of the
fees earned to the deposition.
1.-The Justice Of the peace does not repre-
sent the District in receipt of the money so
advanced, and the District therefore incurs
no liability on account Of the said ad-
vances. and cannot therefore be called upon
to refund any such sums as may be ad-
vanced to said justices for fees, but the de-
positors must look to said justices and their
bondsmen for the return of all moneys ad-
vanced to said justices in excess of fees
earned by them.
1.-The appropriation for 'refunding taxes
Is not, therefore, available for the repay
ment Of moneys deposited on account of
fees. The other question raised by the au-
ditor Is not discussed or decided"