Arizona republican., 1919-04-16
NJ WARRANTS AFTER
 JUNE 13FOR FIFTEEN
 STATE DEPARTMENTS

Fifteen different departments of the state may feel the pinch of poverty in a short time, for Jesse Boyce, state auditor says that he will not issue warrants for them after Senate Bill 90 goes into effect about June 13.
 Senate Bill 90 is the follower of the burget bill, and provides that state officers may not spend more than the specific appropriation for the specific purose. Boyce bases his announced action on the new law and on the in depreciation thereof by the attorney general.
 Further than that, the auditor names the things he will not issue warrants for after the new law goes into effect 15 of them. Here they are:
 National guard salares.
 Printing reports of state officers. Printing decisions of the supreme court.
 ! State ta xcommission expenses out side salaries.
 State board of equalization expenses.
 State veterinarians mileage. Premiums on bonds of state officers.
 Loans to counties for bridge build ing.
 State funds for high schools and
 normals for teaching vocational work. County fair assistance. 1 County scholarships. Court commissioners expenses. Expenses and mileage of state health | officer.
 Expenses of superior judges sitting
 as supreme court justices.
 Vocational education.
 Tho h x,-;JI r,o into T,,r, 13, unless referred or arepealed. The
 will doubtless precipitate a legal bat
 tie, the first skirmish of which vii
 probably be a nattempt to have the
 auditor mandamused," to issue the
 warrants, and will lead 10 court in.
 terpretations of the law.
 The tax commission, which body
 stood to be more than embarrassed
 and still does if Boyce does what h,
 says he will, asked Attorney W. F Ryan, the author of the bill, for al opinion on it, and having received it
 are standing pat. Portions of tho , Ryan opinion follow:
 T see no objection which can b,
 raised under the provisions of Senat, Bill go, against the power of the stat board of equalization, fixing an amour
 to be raised for the general fund specific in amount to cover every in definite continuing appropriation, sim I liar to that contained in Paragraph
 4S33 of Revised Statutes 1913, where i (speaking of the tax commission,) i
 says:
 s There is hereby appropriated ou D of the general fund of this state, f sum sufficient to carry out the pro . visions of this act and when thos 1 amounts are fixed taxes raised t 2 put them into the treasury, (raise 9 under authority of the levy bill 0
 1919 delegated to the sate board O
 equalization those amounts becom $ taxed raised funds in the general funC
 and there subject to the provisions o s sections one and two of Senate Bill 9( I ''The only difference between tn < situation now existing and that whic . existed in former years is in connec r tion with the manner in which tn . board of equalization must now ac S It must specify the amounts for eac
 purpose for which money is to b 3 taxed for the geenral fund, instead ( = using those amounts as detailed. tha el a lump total be arrived at. and f levied in lump sum for general fun c purposes. In other words, the 'budgt = system will start with a specificatio n of amounts connected with specifi o purposes fixed and levied for thos t purposes, and to be used for no otht l, purpose when so levied and put in u g state treasury.
 c ''The same rule of action will no Il apply to the general fund, as formerl = applied to levies made to provide funC e for special appropriations to fur = other than the general fund. Fac g public expenditure which under ar II law of this tsate is authorized to l 'i paid from the general fund mu u be considered and specific amour Il fixed to become credits in the gener U fund.
 II When the state board of equaliz;
 tion acts along lines suggested in tn letter, the specific amounts of appr, 'f priations will appear for every pu T. pose of action by the state auditor al Y. the state treasurer, and will becon h amounts controlling the drawing al m payment of warrants. . Referring again to the Boyce- Ca
 laghan case, when your commissit a audits an account for payment fro