183 Ind. 153 | Ind. | 1915
— Suit by appellee, against appellant, who was auditor of Carroll County for the four-year period commencing January 1, 1908, to recover the amount of certain alleged unlawful allowances made to appellant by the board of commissioners. The court overruled appellant’s demurrer to the complaint, and sustained appellee’s demurrers to the first and second paragraphs of appellant’s answer. Appellant declined to plead further, and judgment was rendered for relator. Error is assigned on each of such rulings.
4. The complaint, among other things, alleges, in substance, that appellant- was auditor of Carroll County for the years 1908 to 1911 inclusive, and that he collected and converted to his own use certain named transcript fees belonging to the county and retains the same; that in the years 1908, 1909 and 1910, he “made” books for the township assessors of the county, and, on December 27, 1911, filed with the board of commissioners a claim for $450, for such services; that on the same day, at a special session of the county council, an appropriation of $450, was made to pay the claim; that the board allowed it, and the same was
The first paragraph of appellant’s answer alleges that before the first of March, in the years 1908, 1909 and 1910, with the knowledge and consent of the board, “he made up” the township assessors’ boobs by writing therein a complete list of all resident taxpayers of each of the respective townships, including a description of the real estate owned by each taxpayer, and the former assessed value thereof; that it was necessary that some one do such work, but that it was no part of the auditor’s duties; that the same was worth the sum of $150, per year; that the work was performed in good faith, and he received payment therefor, as an individual, and not as county auditor; that the board found of record, in allowing the claim, that the services were necessary. It is further alleged that he received the transcript fees, set out in the complaint, for making transcripts of the records in certain gravel road proceedings to better enable sales of bonds to procure funds for the construction of the roads; that the making of the transcripts was not a part of his official duties; that the transcript fees were not paid out of the county treasury but from the road district funds. The second paragraph of answer alleges the same facts as are found.in the first, but with less particularity. Appellant earnestly contends that he was' lawfully entitled to the allowance made for preparing the assessors’ boobs, for the years 1908, 1909 and 1910, but concedes that a county auditor could not lawfully make a claim for like services performed in 1911, or other quadrennial assessment year, because, at such time, the statute expressly requires the performance of such services by the auditor. §§10254, 10266 Burns 1908, Acts 1903 p. 49, Acts 1891 p. 199. In the intervening years, however, it is claimed that the performance of such duties is necessary, but not enjoined on the auditor by statute, and that consequently it is competent for the board of commissioners to make a reasonable allow
Section 7, of an act of 1883 (Acts 1883 p. 48, §7361 Burns 1914), prohibits county boards from making allowances from the county treasury, to county officers, “except when the statutes confer the clear and unequivocal authority so to do”. Section 39 of the act approved March 31, 1879 (Acts 1879 [s. s.] p. 130, §6016 Burns 1914) forbids allowances not specifically required by law, to county auditors and other named officers, unless in case of indispensable public necessity. It also, except in such emergency, forbids the employment of any person, to perform services, required by law, of any officer. If such emergency arise, the public necessity therefor must be found and entered of record, and the contract of employment spread of record. Both of these statutes are in force and should be construed together. Board, etc. v. Mitchell (1892), 131 Ind. 370, 30 N. E. 409, 15 L. R. A. 520. But inasmuch as there was no attempt to comply with the provisions of §6016 Burns 1914, supra, the Attorney-General contends that if the law makes it the duty of either the auditor or township assessor to perform the services here in controversy, the claim was illegal. We concur in this view.
While the statutes (§§10254, 10266 Burns 1908, supra) expressly require the performance of such servicés by the county auditor each fourth year when real estate is assessed, it is probably true that such services are not required of him in the intervening years, but, at .such times, we are of the opinion that the statutes, impliedly, if not expressly, require the performance of such work by the township assessors. §§10202,10263,10267 Burns 1914, Acts 1891 p. 199. In any event, if it be'conceded that the performance of such work is not within the scope of the auditor’s statutory duties, it must be held that such duty devolves on the township
Appellant cites Miller v. Jackson Tp. (1912), 178 Ind. 503, 99 N. E. 102, 111, as authority for the sufficiency of his answer. That cause was one in equity, by a taxpayer, to recover, on a township trustee’s bond, for alleged illegal expenditures. It was held that an answer averring that the funds were expended for lawful and necessary purposes,' and full value had been received and was retained by the township, stated a cause of defense, although no appropriation for such expenditures had been previously made by the advisory board. It was further stated in that opinion that unless the expenditures were otherwise warranted by law, a recovery would not be barred. In this case, there is not merely the infirmity of the lack of an appropriation by the county council when the services were performed, but the barrier of a statutory prohibition against an officer recovering for services that the law required another officer, or himself, to perform. The existence of an appropriation by the county council, when the services were performed, would in no wise have validated the contract. We are constrained to hold'
Judgment affirmed.
Note. — Reported in 108 N. E. 519. As to caution observed by courts in respect to declaring statutes void, see 48 Am. Dec. 269. See, also, under (1) 31 Cyc. 669; (2) 36 Cyc. 987; (3) 8 Cyc. 800; (4) 11 Cyc. 430, 438; (5) 11 Cyc. 436; 11 Cyc. 1913 Anno. 436-new; (6) 31 Cyc. 140.