Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1904-05-23
0VERDRAFTS
ILLEGAL
County Commissioners Have Ma
Right to Draw Warrants on
Funds Without Money.
OPINION BY
SOLICITOR GENERAL
The Statute Is Very Plain and Pro-
vides Severe Penalties for Its
Non. observance.

Upon the request of Travelling Aud
itor Charles V. Stafford, Solicitor Gen
eral E. L. Bartlett has given the fol
lowing written opinion relative to the
drawing Of warrants by boards of coun
ty commissioners against funds in
which there is no money, declaring
such practice illegal:
Santa Fe, N. NJ, May 16, 1904
Hon. G. v Stafford Travelling Auditor.
Dear Sir-Your inquiry to me in re-
gard to ''overdrafts' by the county
commissioners on warrants issued by
them upon different county funds, has
had my attention, and | do not under
stand how such state of facts can
exist, if ! understand correctly what is
meant by 'overdrafts."
Under the law, section 4069, Com
piled Laws of 1897, which was passed
in 1882, the county clerk shall keep
full and complete accounts with the
county collector with each separate
fund or tax by ITSELF etc. Section
755 and 1856 of the Compiled Laws of
1897, require the probate clerks to
keep a separate book for the sole pur
pose Of keeping an exact account of
all county moneys. The laws of 1901
at page 181, allow the county boards
TO levy tax of five mills for current
expenses of the county, and at page
1S3, same laws, two mills in addition
for court house and Jail funds.
Section 343, Compiled Laws, 1897,
makes an interest fund on bonded in
debtedness a special fund, section 923
also makes the court fund special, and
there are provisions of law for special
levies for cattle and sheep sanitary
funds Also for wild animal bounty
funds Also for roads and bridges;
and the school funds are all special
levies in separate funds for the sever
al districts, as are the levies authorized
to be made for cities and other muni-
cipal corporations within the limits of
the county.
Under section 696 Compiled Laws of
1897, each county commissioner is re-
qUired to give bond in the sum of
$4,000 for the faithful performance of
his duty, and the following section,
697, provides that all moneys paid
without authority of law, shall be re-
covered, from the county commission
,ers on their bonds.
There are other sections of the
statute providing for the removal of
county officers, who shall fail in their
duty in any respect Section 4067 as
amended by section 2 of chapter 81.
Laws of 1901 provides that
the collector of taxes shall give a re-
ceipt for the amount of tax pertaining
respectively to the Territory, county,
city or town, and to any special levy
or levies that may have been made.
and section 4O6S Compiled Laws as
amended by section of the above re-
cited act provides that the collector
shall apportion to the several funds OF
his county moneys by him collected
during the last preceding month, in ac-
corGance with the levy made for said
funds and file written report OF the
same with the probate clerk OF his
county, showing the amount on that
date apportioned to each of said funds.
From all of which it is evident that
each fund in the county, is to be kept
separate and distinct from every other
fund, and only the taxes laid to create
the funds can go into it or be dis
bursed from it. The so-called Bateman
law provides that section 299 Compiled
Laws of 1897 that it shall be unlawful
for any board of county commission
ers to contract any debts during any
current year, and any violation of this
act shall be misdemeanor punishable
by fine and Imprisonment. Section SO5
recognizes the difference between the
tax for general county purposes and
assessments for special purposes and
funds.
So as have said above, if there are
any "overdrafts," |. e., warrant drawn
against fund in which there is no
money. it is a violation of the Bateman
law punishable by fine and imprison-
ment.
If the warrant is drawn against a
particular fund and paid out of the
general county, interest, or any other
fund. than the particular one against
which it is drawn. it subjects the coun-
ty commissioners to suit upon their
bond and also to removal from ONCE.
Very truly yours,
EDWARD L. BARTLETT.
Solicitor General.