Arizona republican., 1919-04-14

way, after the funds appropriated for that fiscal year had been expended, to f keep the institution running unless ! it would be by virtue of the provisions l of section ,, providing for an emer- gency fund, or for borrowing money i in case of such emergency. These i emergencies are limited to invasion, i riots, instructions. epidemics of dis ease, and acts of God which result in unforeseen damage or disaster of the works, buildings or property of the state, or which menace the health, lives or property of any considerable number of the persons in any com munity of the state.
 You will note that this language is very strong and limits the emergency fund and the provision for borrowing. to invasion riots, insurrections, cpl denies of disease and acts of God, and does not cover such a contingency as an error in judgment, though made in good faith, by the officer or board in charge of the expenditures for any institution.
 Tt is likewise apparent from the above that the act is intended to pre- vent the transfer of money from one fund to another, or the payment of any claim that should be drawn against one fund out of another fund With reference to the various institu- tions of the state. 1 presume no ques- ton over the construction of this language will arise.'
 Tn regard to the practice of coun- ties borrowing from the general fund of the state, I am inclined to think that since Section 8, of the act pro- Nridac for diStrib11+in, of h fund of the state so that distinct DOT tions thereof shall appear as avail able for each object and purpose or use designated in appropriation laws respecting the use of that general fund, and further provides that all balances which may be available in the general fund, after the distribution above men tionel shall constitute the emergency fund, such provisions are inconsistent With Chapter of Title 90 of the Re vised Statues of 1913, and that prob ably said chapter is repealed by said Senate Bill go, and the practice of the counties borrowing from the general funds of the state for the purpose of 1 constructing bridges is thereby pro- | hibited.
 Tt is apparent that said Senate Bill 90 was drawn without sufficient con- sideration of the difficulty of changing from the situation which now confronts several of the state departments and officials, and that undoubtedly diff i cult situations will arise if said Sen 1 ate Bill 90 becomes a law. It will un- ! doubtedly curtain to some extent the amount of money available for road ! construction, and thereby somewhat 1 handicap federal aid projects. Un- doubtedly situations will arise where l institutions will find it impossible to operate at the end of a fiscal year without violating the law. The pur- pose of the law is to be highly com mended, and if the change can be ef- fected and the new system once put in operation, it will undoubtedly prove l beneficial to the state.'
 Since statehood, Governor Camp bell advised the legislature, more than 1 s5,000,090 has been spent in excess 1 of the money actually appropriated by
 the legislature to cover the expenses of the state. This situation. or a re- 1 currence thereof, is what the bill was ! aimed to remedy. It was drawn by
 Will E. Ryan, attorney for the Tax payers association.
 Auditors Ideas
 Jesse bOyCe, Slale auultOr, 1nterpretS
 the bin and the opinions on it to mean
 that departments operating under
 continuing appropriations" such as
 the tax commission would be put out
 of business by the operation of the
 new law. The tax commission, how
 ever, after consideration of the matter
 takes the stand that, since the con
 tinuing appropriations were not spe-
 officially repealed they can continue
 as usual.
 Governor Not Worried Governor Campbell, when inter
 viewed relative to Senate Bill 90, stated
 that it was his belief that the bill vii
 be of great benefit to the senate an6
 the taxpayers.
 If I thought that this bill would
 embarass the tax commission" saiC
 the governor, T would, if necessary
 call the legislature in special session tt
 repeal it. But I do not believe it vii
 have that effect. The tax commission
 is the most valuable and best managed commission in the state, never ex. travagant, and getting results of th'
 greatest benefit to the people as whole, and I certainly would not favo anything that would work injury t that commission"
 The state highway department il understood to have notified the various
 counties that if they desire any nor state loans for building bridges ant so forth, that they had better secur them before the new law goes int. effepf and tbic y,ro c4ioo