Martinsburg statesman-democrat. [volume] (Martinsburg, W. Va.) 1906-1921, 1910-04-01

v uCSltuus pTVpUuHueu py StdtC ISoua
Commissioner Charles P. Light, reln-
tive TO the road levies and other mat
tiers connected with the laying Of Il .
levies in the several counties. The opin-
ion, interesting from public stand
point, foliows:
Honorable Charles p. Light,
Commissioner CT Public Roads,
City
Dear Sir:
l have before me yonr letter Of March
8, asking certain questions concerning
operations in the new road law, as ap-
piled to the levies therefore, as followr;
O. "What money raised by levy
or eapitatIon tax mot bonds) is avail
able for use in 1907
(2). "When is the money avail
able for use in the different road pre-
cIncts that will be levied during the
levying period of the August term of
county court next?n
(3). ''Can any of it be laid before
the levy is laid, as anticipating that it
will be laid?"
(4). "What is the legal indebted
ness of levying bodyF"
| will endeaver to answer these ques-
in the order named.
az. That the money which Is avail
able for road purposes for the year 1910
is that which is derived from levies
made at the levy term of the county
court on the fourth Tuesday in August
1909. Under the new road law this
money can only be expended, except
for emergencies, until the contracts are
let in the spring of 1910, and these
contracts should be let on the basis Of
the levy made in the year 1909. 1t is
illegal for any leving body to antici-
pate the leviss; that is, to make con
tracts and expend money with the
view Of paying for the same out of
future levies. This has been the law in
this stole for tlms immeDaorial, and
was Incorporated in statute at the
special sessIos of the legisIatureof 1908
This law is found in section of chap
ter of the Acts for that year, and de-
ciares that:
"It shall be unlawful for any county
court, board of education, Or COUNSEL or
other body me nicpal corporations or
charged with the ADMINISTRATION of
the liciaI affairs of any county, school
district or any independent district
or municipality, to extend an y
moneyor to incur amy obligation or
Indebtedness which sach tribunal il
not expressly authorized by law to
eXpend or incur. Nor shall any such
tribunal make any contract, express
or implied, the performance OF which,
in whole or in part, would involve the
expenditure Of money in excess of funds
legally at the disposal of such tribunal,
issue or authorized to be issued any
certificate, order or other evidence OF
indebtedness which cannot be paid out
of the levy for the current year or out
OF the fund against which it is issued"
This section then goes on to subject
the members of such tribunal to
serve penalties for making such ex-
penditures or laying an illegal levy.
Sometimes confusion arises because
proper distinction is not Kept in mind
between the fiscal and calendar year.
Under the act of 1909, chapter IS, the
fiscal year of county, school districts
and municipalities is made to begin
on July l, and end on June 80.
(2). The money levied for the road
purposes ON the fourth Tuesday in
August next, will be available for such
purposes when collected and in the
treasury, bat am under the impress
sion that the road law provides that
contracts for the expenditure OF such
levy is to be made IN the spring Of the
year between certain dates after due
advertisement.
(3). This question is answered in
reply to Ne. / above, to the effect that
levies cannot be anticipated.
az. The legal Indebtedness Of .
levying body, in its technical sense, is
such Indebtedness as lis contemplated
by section of article 10 Of the Consti-
tuition, which provides that ssch in
debtedness therein mentioned must be
authorized by vote Of the electors.
In the case Of Davis vs. the County
court in 80 w. Va, page 1O4, it was
held.
"The county court may extend the
current revenues and accrued funds,
and make contracts looking to that
end, as that which the court may
have the means of paying, eitAer in
the treasure or by the current fscal
lew, is not in contraction of debt with
in the meaning of the constitution, but