Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1905-03-28
REPORTS OF
SPECIAL LEV|ES
No Specific Statute in Force Re.
quiring Treasurers to
Make Such.
ALL SCHOOL WARRANTS
Should Be Approved by County Super
iatendent... ...0piaion by Attorney
General Prichard.

Attorney General George w. Prich
ard, in response to a request by Su
perintendent of Public INSTRUCTION
Hiram Hadley has given the followin,
opinion on two questions submitted b.
the county school superintendent o
Lincoln County
Santa Fe, N NJ, March "a, 1905.
Hon. Hiram Hadley, Superintendent
of Public Schools, Santa Fe. New
Mexico.
Sir-Yours of the 23d instant, with
a communication from the county
school superintendent of Lincoln
County, enclosed, has been received
The opinion of this Office is requested
on the following points:
First. Should a county treasurer
report to the county superintendent OF
schools the moneys raised, by special
levies and paid out for interest on
school house bonds?
Second. Should warrants drawn by
school directors to pay interest on
school house bonds, be presented to
the county superintendent of schools
for approval before they are presented
to the county treasurer for payment?
AS to the first point submitted, you
are advised that we have no statute
requiring the county treasurer to make
any report to the county superintend-
ent of schools, regarding moneys paid
out by him as interest on school house
bonds. He is, however, required to
notify the county superintendent of
all funds in his hands and available
for school purposes.
The duty of making reports regard.
ing interest on school house bonds de-
wolves on the clerks of the school
boards of the several school districts.
Section 1886 of the Compiled Laws of
1897 reads in part as follows: 'The
clerks of the several school districts
shall on or before the first day of May
of each year, make report to the
county superintendent in writing show.
ing the amount of money collected and
expended for school house sites, school
houses and fuel, interest on school
house bonds, contingent expenses, and
for salaries paid teachers within
twelve months preceding. BY the same
section 1t is made the duty of the
school directors to see that the re.
ports provided for are properly made
to the county superintendent of
schools, and a failure to do so, sub.
jects them to prosecution for misde-
meanor. It will thus be seen that the
County superintendent Of schools may
at all times be fully posted as to the
payment Of interest on school house
bonds If he will insist on the school
directors discharging their duties.
The second point submitted by you
for my opinion has also been consid-
cred. While find no specific provi.
sion of the statute requiring that war
rants drawn by the school directors
for the payment of interest on school
house bonds, must first be presented
to the county superintendent of
schools for approval, before the coun-
ty treasurer is authorized to pay them,
as in the case of teachers wages, yet
I do find that the county superintend
ent Is required to investigate the le-
gality of all accounts, before fixing his
signature to the same. Section IL of
can Act to harmonic and strengthen
the existing school law, and for other
purposes" passed in 1908, reads as
follows: "The county superintendent
shall investigate the legality of all ac-
counts as to whether the same have
been legally incurred and allowed be-
fore the fixing of his signature thereto,
and he may reject any warrant issued
by district school directors whenever
he may deem such warrant to have
been Illegally issued Evidently It
was the intention of the legislature to
give the county superintendent author.
ity to pass upon all accounts and war
rants emenating from the school di.
rectors before they are presented to
the county treasurer for payment.
The right of the county superintendent
to Investigate the legality of accounts
and warrants is expressly given by the
statute above quoted. II he finds a
warrant has been illegally issued, he
may reject it altogether. In my judg-
ment 1t is the duty Of county treasur-
ers to require all warrants to be ap-I
proved by the county superintendent
before paying the same. To hold 9th.
erwise, would be practically to annul
section IL of the act above referred to.
II one warrant could be paid without
the approval of the county superin.
tendent, all could be paid without
his approval, except in the single case
of the payment Of teachers wages, as
to which Of course the law specifically
requires the warrant Of school direct
ors to be endorsed by the county sup.
feAn<lraaaa an pn0o 910ht)