Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1915-10-08

House and Senate, March S, the last
day of the Session. Subdivision Is of
said Chapter 43, Session Laws 1915,
reads. .
Tax Commission.
Salary, Tax Commissioner, $1,000;
per annum $4,000.
The State Auditor, believing that no
appropriation had been made for the
salaries of two Of the tax commission
ers, refused to issue warrants there
for, but offers to issue salary warrant
to one commissioner if said commits
sion designate which member shall
receive the same.
Opinion Of the Court.
First, it is unreasonable to believe
the Legislature intended two Of the
Commissioners to perform the duties
of their office, ~enjoined upon them by
law, without compensation, while the
third, doing exactly the anne work,
should be paid.
Second, the Budget Bill nowhere
specifically mentions the repeal of the
salary of the Tax Commis sioners.
Third, the Budget Bill does not
mention the subject in its title and it
will be presumed that the Legislature
intended to enact only constitutional
measures. =
Fourth, at about the time Of the in
PRODUCTION Of the Budget Bill, Senate
Bill No. PSI was introduced ~affording
the Legislature ample opportunity to-
openly and directly repeal the salary
clauses are now claimed to have been
repealed indirectly.
Fifth, it is apparent that the defeat
Of Senate Bill No. 261 was followed so
closely by the passage Of the Budget
Bill that no time was given for con-
sideration of this item and that 1t. was
voted for and passed by inadvertance.
Sixth, the Budget Bill does not pur-
port to carry appropriations for all
purposes and IN examination of the
Session Laws of 1915 shows that from
Chapter 5 to Chapter 50 something
like forty other bills were enacted
carrying appropriations: For instance,
Chapter 9, approved. March s., 1915,
provides money for a field officer for
the penitentiary, salary $1,000. Chap.
ter Fl, appropriates salary for the
State Examiner, approved March 3,
1915; Chapter ~, approved March z,
appropriates money for the Fish Com.
missioner's salary, $500; Chapter: SO
appropriates money for the Public Ac-
countant; Chapter AZ, approved March
II, 1915, appropriates money for a
High School Inspector. If respond
ent's contention is correct, the Budget
Bill, which was not approved until
March 13 would have repealed all
those prior appropriations enacted but
a few days earlier by the same Legis-
lature.
ut is our conclusion that Chapter
3O3 Session Laws 1911 is still in full
force and effect, except as amended in
1913, as held in Birdzell VS.. Jorgen-
son. Section 5 Of said Chapter pro-
vides that: each Of said Commits.
sioners shall receive an annual salary
OF $4,000 payable in the same manner
as the salaries Of other state officers
are paid" That the Legislature Of
1915 neither directly nor indirectly ef-
fected a repeal of this subdivision and
it is as much the law now as the pro-
visions of the Budget Bill. That the
subdivision of the Buget Bill relied
upon by respondent, appropriating
money for one Tax Commissioner,
was enacted through an inadvertance
and is a nullity. !
Bruce j., being disqualified, did not.
participate, Hon. w. L. Nuessle, Judge
of the Sixth Judicial District, sitting
in his stead.