The Birmingham age-herald., 1911-09-09
GORMAN DISCUSSES THE EXPENDITURES County Officials May Not
 Have to Refund THE LEGAL ASPECT Local Law May Make It Possible for Board of Revenue to Provide
 Both Telephones and
 Typewriters
THE LEGAL ASPECT

1 Special Inspector of Books and Ac- l counts German, who is at work on the
 books of the various county officials,
 stated yesterday afternoon that it has
 not been finally decided that the ex- penditures made in the past by the lief | ferson county board of revenue for tele-
 phones, typewriters adding machines,
 and other modern office conveniences
 was Illegal, and would have to be re-
 funded to the Urea sury of the county.
 The ruling of the attorney general that I announced to the board of reve-
 nue Thursday. holding that such eX- penditure is not authorized is correct
 under the general law" said MT. Cor
 man. But it is possible that there l is some local legislation passed with l reference to Jefferson county alone which changes the general rule. An act has been cited to me by the board of revenue which seems to do so and
 I have asked the attorney general for
 an opinion on that point, which l think will be rendered next Tuesday or Wednesday. The act which the board of revenue has called to my attention is applicable
 only to Jefferson county, under the title, An act to prescribe and regulate the purchase of. supplies for the several county offices, courthouse, Jail. aims
 house, convict camp, and all county of- ficers. Whether this act changed the general law or not depends upon the
 construction put upon the word sup
 plies by the attorney general.
 .sr,.. tl1o oy,at,,a
 deciding upon particular expenditure is, first, Does the general law author ize it? If 1t does not, then the question to be looked into is, Does the local law change the general law on that point?' | The examiners have no power to inter | pret the law but must abids by the at torney generals ruling in case the su- preme court has not passed upon the point | under consideration.
 l "As to the amount that will have to be
 refunded in case it is held that these
 amounts were illegally paid, we nave
 made no investigation, and will not do
 so until the attorney general has ruled
 on the question of a change brought about
 by the local acts.
 It was also stated by MT. German that a question will arise about the legal
 ity of the payment by the board of reve-
 nue of certain funds to the charitable institutions of the city. The general law
 makes provision for the county boards
 taking care of the poor and helpless in | the county in almshouses, but says noth- ling about contributions of the county
 boards to hospitals, etc. Here again the lqueston will be whether there will be
 authorization of such use of county funds
 by measures purely local in effect.
 ~a 1, n.-l <xf
 1t was stated that the attorney for the
 board still had the matter under consid-
 eration, not yet being ready to render an opinion on it. The members of the board | expressed the conviction that the expen- | allure in controversy is clearly author | ized by the provisions of the act referred
 to above, and by another local act which
 empowers the board of revenue to bind | the county In any contract for the pay
 ment of money" a provision which. they
 claim, gives the board authority to make
 any expenditure they may consider wise and proper. | The ruling of the attorney general which brought up the question as to the 1 legality of the payments made for office | equipment Is as follows: "The county can
 be charged only with such expenses as
 are authorized by law. Where there is
 no law that creates a liability, it cannot | be enforced against the county. It is ] liable only for the debt the law allows ] it to contract. No claims are chargeable
 on the county treasury, nor can be paid 1 therefrom, except such as the law inn
 poses on the county or enables it to con- I tract No officer of the county can charge it with the payment of other l claims, no matter how meritorious the l consideration, or whatever the benefit may | be that the county would derive or enjoy l from them"
 | This opinion is supported by six or l seven cases decided by the Alabama su- | preme court. which are cited by the at- torney general.