39 Neb. 511 | Neb. | 1894
This was an appeal to the district court of Lancaster county from the decision of the auditor of public accounts in rejecting, in part, a claim upon the state treasury in favor of the Henry Dibblee Company. Upon the trial the district court reversed the decision of the auditor, and en
The record before us discloses that Joseph Garneau, Jr., the commissioner general for this state at the Columbian Exposition, entered into a contract with the Plenry Dibblee Company of Chicago, whereby the latter agreed to furnish certain furniture, fixtures, and decorations required for the Nebraska state building and the exhibits of this state in the various exposition buildings, for the stipulated sum of $4,000. In pursuance of said contract all of said furniture, fixtures and decorations were furnished and delivered. Subsequently, under other contracts with the commissioner general, the Henry Dibblee Company furnished and delivered on the exposition grounds for the use of the state in making its exhibits certain other furniture and property for the stipulated price of $2,856. The aggregate of the several purchases is $6,856, on which there has been paid $3,628, and no more. The claim for the balance of the account was filed with the auditor, who allowed thereon $872, and rejected the remainder of the claim. A warrant was drawn for said last named sum, which the claimant declined to accept, but prosecuted an appeal to the district court.
The answer filed by the auditor in the district court alleges, in substance:
First — That all the goods and furniture described in the petition, and for which voucher was presented to the auditor, were not purchased of the Henry Dibblee Company.
Second — That the voucher filed with the auditor was not in proper form.
Third — That the prices agreed upon by and between the claimant and the commissioner general “are extravagant, unjust, illegal, and unwarranted, and greatly in excess of the value of the goods, furniture, and property.”
As to the form of the voucher submitted for audit and allowance, we do not understand that the. auditor now seriously urges any objection. As first filed in the auditor’s office the voucher was not in proper shape, in that there was no itemization of the articles furnished and the prices charged for each article. The following is a copy of the account:
“The State of Nebraska,
“To Henry Dibblee Co., Dr.
“ To itemized account and receipted bill hereto attached for merchandise furnished as therein stated:
To item for educational exhibit (A)....................$1,978
To item for state building, including painting of all the walls and wood work (B)............■........ 4,000
Item of extras for furniture for dairy, forestry, educational, and agricultural exhibits, and extra furniture for state building (C).......................... 878
$6,856
Less cash paid............................................. 3,628
$3,228
*514 “ To be charged to appropriation for Nebraska exhibit at World’s Columbian Exposition, approved April 8,1893.
“I hereby approve and allow the above claim in the sum of $3,228, and certify the same to be in all things just and correct, and that it is due the party named herein, and is wholly unpaid. Jos. Garneau, Jr.,
“ Commissioner General Nebraska Exhibit, World’s Columbian Exposition.”
For the $1,978 and $4,000 charges no list of the goods furnished making up the same with the prices charged accompanied the voucher, hence the auditor would not have been justified in allowing the claim as first presented. In State v. Moore, 36 Neb., 579, this court held that an original voucher, when used in connection with the disbursement of money, means a written or printed instrument in the nature of a bill of particulars, account, etc., which shows on what account and by. what authority a particular payment has been made. (People v. Swigert, 107 Ill., 495.) Subsequently, at the request of the auditor, the claimant brought itself within the above decision, for a detailed itemized bill was furnished the auditor, which was attached to the original voucher presented for allowance. The voucher, with the exhibits thereto attached, when finally acted upon, was sufficient.
There was evidence before the trial court, given by credible witnesses, which fully justified the contention of the auditor, that many of the prices charged by the claimant greatly exceeded the fair and reasonable market value of the goods and property furnished, and that under ordinary circumstances they ought to, and could, have been purchased at a sum which would have resulted in a saving to the state of several hundred dollars. There is also evidence which tends to show that goods of the character and class furnished the commissioner general by the claimant, as well as most other kinds of goods, were held and sold in Chicago during the exposition at extravagant prices.
Affirmed.