The Democratic banner. (Mt. Vernon, Ohio) 1898-192?, 1912-02-23

or choice in the matter, but must pro.
ceed to advertise and submit the
question to a general vote in the man.
ner prescribed in the statute (Section
SO77 General Code.)
Primary elections are not considered
regular or general" elections in Ohio,
and therefore the above vote should
be taken at the November election.
AS the question is one affecting the
county at large, it should be voted up
on in an even numbered year, when
the county officers are generally elect
ed.
My attention is also called to a levy
and collection of six thousand dollars
in taxes made in the year 1905, under
the authority of Section 929-1 of the
Revised Statutes, and which sum is
now in the treasury of Knox county.
! am reliably informed that this levy
was made for the purpose of aiding and
assisting the private incorporated
home then existing in this county. Sec
ton 929-1 of the Revised Statutes
(above) reads as follows:
"In any county in the state Of Ohio,
where there now is or hereafter may
be an incorporated children's aid So
ciety,' or 'children's home or indus
tiial school or industrial school and
home or any other incorporated So
ciety, whose object is the care, aid
and education of neglected or desti-
tute children, the county commission
ers of such county, or the city council
of any city or cities in such county, in
addition to the powers now conferred
upon such commissioners or city coun-
Gil, are hereby authorized, If they deem
it judiclous, to aid any such institu-
ton to purchase land, erect buildings,
either by subscription with others to
raise fund for that purpose, or by
direct aid or donation, or otherwise, in
amount not exceeding six thousand dol
lars, as they may deem expedient.' -
Sections 929-2, 929-3 and 1894 further
provide to carry out the original pur-
pose of Section 929-1.
In my opinion this appropriation by
the county commissioners in 1905 was
irregular and without authority for the
reason that said Section 929-1, etc.
(above) are in violation Of Article 8,
Section 6 of the Constitution of Ohio
"The general assembly shall never
authorize any county, city, town or
township, by vote Of it's citizens or
otherwise, to become stockholder In
any Joint stock company, corporation,
or association whatever; or to raise
mopey for, or loan its credit to, or in
aid Of, any such company, corporation
or association"
While | am not aware of any court
decision constituting or passing upon
the above quoted Sections, yet they
are clearly special legislation, and II
Is significant that they are entirely
omitted from the new General Code
without any notation so far as ] cal
find, that they have been repealed by
! the legislature. They were probably
dropped by the codifying commission
when they compiled the General Code
recently
In my opinion the above six thous
aud dollars must remain in the treas
ury to the credit of the fund for whicl
1t was levied, Its original collection
might have been entoined by a tax
payer, but it cannot now be refunded
Taxes may be refunded in case OF clel
ical error, but neither the auditor no
the county commissioners can refun,
in case of fundamental error. Thl
was not an error in the name OF tn
person, description of the property o
amount of the tax. 1t was not an el
ror at all except that it was agains
the constitutional law, and In tha
sense 1t was a fundamental error 2
Ohio state page 60S, Am. l.. Rec, 74S
81 o. S. 271.
simply answer the last part In dc
tail In order TO relieve You Of the sug
gested embarrassment occasioned b.
the numerous inquiries as to why yo
do not hasten and appropriate fror
the general fusd inasmuch as 1t wa
done before you in 1905. Your answe
must be that you are without author
ty,
regret that | am unable to look a
the statutes differently, as 1t would a
ford me much pleasure to be able
point out way by which you coul
legally contribute at this time to s
meritorlous and deserving an object a
county childron's home, but you hav
70 power to permit unresrained an
+ unlimited spending of public money 0
7 any time, and in this special case 20
= are limited and authorized as indicate
above.
Very respectfully yours,
l., T, CROWLEY.
In regard to the $l4,OOO.OO ayailabl
,,,,snt az aafd Nhnmp