The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1911-11-25
COY. OUTLINES
THE DUTIES Of
A co. AUDITOR
WRITES LETTER TO p. o. CASSIDY
AT JACKSONVILLE AND AD-
viSES HIM WHAT SUCH AN Of
FIcIAL MUST DO UNDER THE
LAW.
Speciai 60 Tie Journal.

Tallahassee, Nov. 24-Governor Gill
christ has today written the following
letter, which will be of the interest to
the taxpayers of each county in Flor
ida:
State of Florida, Executive Depart
ment, Tallahassee, November "a, 1911.
Hon. p. D. Cassidy, Clerk Circuit
Court, Jacksonville, Fla
My Dear Sir: Your attention is in
vited to the following. with reference
to the duties and authority of the
clerk Of the circuit court as county
auditor:
Section Is Of Article v of the state
constitution makes the clerk of the
circuit court ex officio auditor of the
county. The last sentence of the same
section of the constitution provides
that his duties as such shall be pre-
scribed by law"
Section TIC of the general statutes
is as follows:
""The clerk of the circuit court for
the county shall be clerk and account
ant of the board of county commits
sioners. He shall keep their minutes
and accounts, and perform such other
duties as their clerk as the board may
direct. He shall have custody of their
seal, and shall affix the same to any
paper or instrument to which it shall
be proper or necessary that the same
shall be affixed. And he may give
copies of writings in his custody as
clerk of said board. attested by his
signature and authenticated by sai'
seal.'
The 18th paragraph of Section 769
the general statutes grants authorit
to the board of county commissioner;
of each county ito approve all ac-
counts against the counties"
1t therefore appears to me that the
duties and responsibilities of the clerk
too,
as auditor, consist in keeping in an
orderly way all accounts against the
county, including a proper record OF
same. and in seeing that the accounts
which are to be presented to the coun-
ty commissioners are accurate, are for
services rendered, articles purchased.
etc, under proper authority.
1t, would seem that the responsibility
for ultimately determining the legality
of accounts presented against the
county would rest upon the board of
county commissioners, who are au-
thorized by section 769 to approve all
accounts against the county. The all
thority to approve implies the author
ity to disapprove. The authority car
ries with it the responsibility.
While the constitution makes the
clerk of the circuit court auditor for
the county, it specifies that his duties
shall be prescribed by law. The laws
DO not seem TO impose upon tle CleEh
and auditor the duty of approving or
disappearing accounts against the
county. The clerk, however, is not
required to do an illegal act. He is
not required to issue a county war
rant, when such issuance would be q
violation of the law. State ex rel
Walker ct al VS.. Stewart. 40 Fla. 259,
If the county commissioners approve
any bill or bills which the clerk has
satisfactory reason for believing is not
a proper charge against the county
the clerk can refuse to issue a county
warrant in payment of same and let
the courts, by mandamus or other
wise, pass upon the legality of the &C
count This would present a question
for the courts, and not the governor,
to determine.
With best wishes,
Yours very truly,
ALBERT W. GILCHRIST.
Governor.