Evening journal., 1921-11-29
Payable Only According to
State Act as Passed in
1921
TOWNSEND
GIVES OPINION

State Auditor.
The opinion was given on the in
quiry OF Mr.. Thompson as TO wheth-
er or not appropriations for the
benefit OF the Delaware National
Guard can be pad out in accordance
with that act. which is entitled,
IAN Act in Relation TO the Property
and Money Of the State and the Re
ceipts and Expenditures Of State
Moneys. and 10 the Auditing OF State
Departments. Bureaus, Divisions,
= Offices, Boards and Commissions"
Attorney-GeneralT Townsend's opin-
ion follows:
Hon. Daniel Thompson,
state Auditor,
Dover Del.
Dear sir
"a few days ago. you asked for
my official opinion as to whether OF
not appropriations for the benefit OF
the Delaware National Guard are re-
quired to be paid out in accordance
with the provisions OF an act en-
titled "An Act in relation to the
property and money OF the State
and the receipts and expenditures OF
State moneys. and to the auditing OF
State departments, bureaus. divisions.
Offices, boards and commissions, be-
ing Chapter 30, Volume 80. Delaware
Laws. approved March 3Oth, A. d.
1921.
"I have examined into the Acts
which have any bearing on your in
quiry. and my conclusions, herein
after stated. are based upon the fol-
lowing:
Il. Chapter 8. OF the Revised
Code Of Delaware. entitled Della
ware National Guard" (being Section
!. Chapter 22. Volume 80. Delaware
Laws. approved March 20. 1921)
provides in Section 27 as follows:
No bill or allowance. on account
OF the Delaware National Guard.
authorized by the provisions OF this
Chapter, shall be approved and paid
by the State Treasurer. unless the
said bill or allowance is itemized and
It's contents duly sworn to or affirm
ed before an officer authorized by
law TO administer oaths- or ahirma-
tions: provided. however. that the
Aljutant General shall be permit
ted to draw his warrant on the State
Treasurer. properly endorsed by the
State Military Board. to pay current
expenses from funds which may be
appropriated for such purpose =
The above section standing alone
would leave the inference that the
State Treasurer wJuid be required
10 make. payments upon presenta-
ton oftitemized bills duly sworn "a
: by the proper officer, and that the
Adjutart General. with the approval
of the State Military Board. would
be permitted to draw his warrant on
the State Treasurer for the payment
OF current expenses from funds duly
appropriated. This action would not
however. mean that the entire ap-
propriation could be drawn out OF
the State Treasury and placed "a
the credit Of the Delaware National
GuaBd. Section OF said Chapter
%. Volume 80, Delaware Laws. ap-
proved March 20. 1921. amend,
: Code Section 4so, Section 26, Chap.
ter / s. OF the Revised Code OF Del.
aware 20 read as follows:
: None OF the provisions Of Sec.
tions ! Q to 2s. incluive, OF this chap.
ter shall apply to the appropriation
for the Delaware National Guard
except that. when such appropria
ton or appropriations become du'
and payable the Auditor OF Account
shall draw a voucher or voucher
for the same, as provided in Section
22 Of this chapter
Sections 10 TO 2s. inclusive. las
above referred to. have reference q
the law In force. on March %, 1872.
(and which-continued in force unit
June 30, 1921. as hereinafter an
pears). governing, among othe
things. payments out OF appropria
tons by the State Treasurer; form
approval, and presentation OF bills
payment for textbooks for the fire.
public schools. and in fact thes
sections generally provided for tn
then existing State accounting sys
tenn; but. as above noted in sail
Code. Section 4SO, Chapter IS, non
OF the provisions OF said sections
to 2s, inclusive. apply to the Della
ware National Guard. with the ex
ception OF Section %. hereinafte
referred TO, thus leaving the clea
conclusion that the appropriation
for the Delaware National Guar
should not be governed or con
trolled by the state law, applicabl
TO other departments. excepting in
sofar as the siuation would be al
fected by said Section 22. Code Sec
tion 4SO says that the auditor shal
draw voucher or vouchers as pro
vided in said Section %, which sec
ton reads as follows:
For the payment OF salaries, pen
sions or any other appropriations 70
the expending of which bills o
statements are not renderable, re
quired or necessary, the auditor q
accounts shall present to the Stat
Treasurer a voucher or warrant, {
duplicate. which shall be Signed b
him, directing and authorizing IN
payment OF the amounts due an
payable. This voucher or warrar
shall be in whatever form desire
by the auditor Of accounts and sha
be numbered and filed IN the sam
manner as hereinbefore provided fc
bills and statements
"The foregoing situation has bs
come entirely changed as OF July
1921 by an Act entitled An Act In n
lation TO the property and money
the State and the receipts and G,
penditures OF State moneys. and I
the auditing OF State department
bureaus. divisions. Offices. boards an
commissions (being Chapter 3
Volume 90. Delaware Laws, appro,
ed March 30, 1920. This last mer