The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1913-06-18
DECISION IN
CASE Of TAX
COMMISSION
Continued from PAGE one.

Continued from Pase one.
able In the same manner that the sal
aries OF other state officers are paid"
is held to constitute a valid annual
appropriation of $4,000.
o. Section 6 OF chapter 500 of the
avs OF 1911. which provides that THE
commissioners first appointed under
this act, after having duly qualified,
shall without delay meet at the capt
toi at Bismarck and shall t%hereupon
organize by electing a secretary, who
snall receive a salary of not more than
$z,40o per annum,'' is held to create a
valid annual appropriation of $2.4o0.
.. Section z of chapter 300 Of the
laws of 1911. which provides that 'eThe
commission may, in addition to sec
rotary provided for in section 6 of this
act also employ such other persons
s clerks, stenographers and experts
as may be necessary for the perform
ance of h duties required of the COM
mission. The commission shall fix the
compensation of such secretary, clerks,
stenographers and experts employed by
them, but the total amount expended
for that purpose shall not exceed &c.
600 per annum,'' held to constitute a
valid annual appropriation Of Sc, 900.
z. Section 8 of chapter 303 of the
laws of 1911, which provides that "The
commission shall keep it's office at the
capitol, and shall be provided with
suitable rooms, necessary office furni-
ture, supplies, stationery, books, peri
odicals and maps; and all necessary
expenses shall be audited and paid as
other state expenses are audited and
paid. The commissioners. secretary
and clerks and such experts and as
slstants as may be employed by the
commission shall be entitled to receive
from the state their actual necessary
expenses while travelling on business
OF the commission; and such expendi-
ture to be sworn to by the party who
incurred the expense, and approved by
the chairman of the commission, or a
majority of the members of such COM
mission, hut the total amount to be
expended for such office supplies and
travelling expenses shall not exceed
the sum of $4,500." is held to consti-
tute a valid annual appropriation to
the amour of 81, 500.
8. Section IA Of chapter 800 Of the
laws Of 1911. which provides that
There is hereby annually appropriated
out of any n in the state treasury
not otherwise appropriated, the sum
Of $4,000, or as much thereof as may
be needed, for h purpose of carrying
out the provisions of this act" is held
w SO4ISt1lhlS o. dllo dllIludIE dDDGODTl-
alton of $4,000.
3. The meaning of the word until
except when actually defined by the
statute, must depend upon the inten-
ton of those using it as manifested
by the context and considered with
reference to the subject to which it
relates.
10. The word ''untir' as found in
section 3 Of chapter 300 of the~laws of
1911, which provides that IF such APP
pointment be made when the legis-
lature is not in regular session, the
appointee shall hold his office until the
third Monday in January in the next
biennial session of the legislature,
when if such appointment is not con-
firmed by the senate, the office shall
become vacant" is held to include the
said third Monday in January.
II. The word 'is'' often has, and is
held to have a future meaning. 1t is
not synonymous with shall have
BEEN"
IL. The clause when if such APP
pointment is not confirmed" refers to
a future and not a past transaction.
10. That portion of section 8 of
chapter 300 Of the laws of 1911, which
provides that Sin case of it
shall be filled by appointment by the
governor for the ~unexpired portion of
the term in which such vacancy shall
occur, subject to confirmation by. the
senate. If such appointment be made
when the legislature is not in regular
session, the appointee shall hold his
Office until the third Monday in Janu-
airy in the next biennial session of the
legislature. when if such appointment
is not confirmed by the senate, the of
fee shall become vacant" is held to
relate to appointments which are made
or lave been made to fill vacancies in
the tax commission occurring after
the appointment of the first three COM
~missioners provided for in section 2
of the act, and not to relate to the
first three commissioners appointed on
July 1, 1912, and under the authority
of said act.
IL. Sections 2, 8 and Is of chapter
303 of the session laws of 1911, con-
strued and held that the first three
commissioners provided for by said
act and under authority of section 2
thereof could legally be confirmed at
any time during the legislative ses-
sion of 1913, and We're so legally con-
firmed.
(Syllabus by the court.)
Mandamus by the state on relation
of Luther E.. Birdzell, Frank e. Packard
and Geo. e. Wallace, members of the
North Dakota tax commission. against
Carl o. Jorgenson, as state auditor.
Writ allowed. Opinion Of the court
by Bruce. j..
Luther p. Birdzen and Geo. e. Wal
lace, attorneys for petitioners.
Barnett e Richardson and PaIda,
Aaker & Greene, attorneys for defend
ant.