15 Utah 97 | Utah | 1897
This is a proceeding in mandamus instituted in the district court by the plaintiff to compel the county commissioners to act on his claim for coal furnished the county, and order a warrant drawn therefor in his favor upon the county treasurer. It appears from the affidavit that, during the month of December, 1896, the plaintiff, at the instance and request of Salt Lake county, furnished and delivered coal for the use of the county jail; that the price agreed to be paid for the coal so delivered was $51; that no part thereof has been paid; that on January 5, 1897, the plaintiff presented and filed, as required by law, a claim therefor, with the clerk of the board of commissioners, the claim having previously been duly examined
The material question to be determined is whether, at the time of the furnishing of the coal, Salt Lake county had already exceeded the limit of its indebtedness which it was allowed to create by law. The affirmative of this proposition is strongly maintained by the appellant, and the negative is maintained by the respondent with equal vigor. The main controversy has arisen over certain disputed items of revenue and expenditures for the year 1896, and these, as well as the undisputed items, will be considered in their order, together with the law applicable thereto.
The items constituting the sources of revenue for 1896, about which there appears to be no controversy, — the same being admitted to be correct by the answer, — are as follows:
Liquor licenses_ $is;ooo 00
Merchants’ licenses..-1,981 25
Butchers’ licenses_ 300 00
Fees of county officers 32,839 31
Fines and forfeitures. 337 90
Pauper account_ 32 00
*100 Poll tax.-. |60 00
State of Utah, rent...-.-. 3,500 00
State, on account salaries of certain officers.. 2,837 50
Tax levy for 1896.. 130,519 47
Total amount admitted.... $184,407 43
In the affidavit appears an item designated “miscellaneous,” which amounts to $4,082.66, and in the answer this item is given as $2,120.66. There being nothing to show what sources of revenue are included within it, the amount in the answer must be taken to be correct, which, added to the other items above set forth, equals $186,528.09. The other disputed items of revenue for 1896 are as follows:
Cash on hand January 1, 1896..... $40,244 52
Balance of taxes for 1894...... 1,170 78
Balance of taxes for 1895.... 28,110 19
Redemption of tax sales previous to 1898... 11,889 12
Total of these items.... $81,414 61
It is contended by the appellant that the cash on hand and the balances of the taxes for 1894 and 1895 do not constitute sources of revenue for 1896, and that this revenue was only applicable to the payment of indebtedness existing previous to that year. This necessarily raises the question as to what laws were in force on and after January 4, 1896, the date when the territory of Utah became a state, and the constitution the organic law. That instrument, in section 2, art. 24, among other things, provides: “All laws of the territory of Utah now in force, not repugnant to this constitution, shall remain in force until they expire by their own limitations, or are altered or repealed by the legislature.” Under this provision, it is clear that all the territorial laws which were not repugnant to the constitution re
As to tbe disputed item of revenue, “Redemption of tax sales previous to 1S96”: While it does not so expressly appear in tbe pleadings, yet it is evident that tbe whole amount thereof was not revenue of tbe county, but that tbe major portion belonged to tbe state and other public corporations, and it is now stipulated by tbe parties that only $3,180.74 of the $11,889.12 actually belonged to tbe county, which amount, for like reasons as those respecting tbe other disputed items, must be regarded as revenue for 1S96. Tbe interest which accrued on bonds before their sale for tbe payment of warrants outstanding, amounting to tbe sum of $4,587.83, we think should also be considered revenue for that year. With these several additions to the amount of undisputed items, tbe total amount of revenue for 1896 was as follows:
Total amount admitted. $184,407 46
Miscellaneous items, as above... 2,120 66
Cash on hand January 1, 1896.. 40,244 52
Taxes for 1894 and 1895.__. 29,280 97
^Redemption of tax sales... 8,180 74
Accrued interest on bonds.. 4,587 88
Total amount of revenue. $268,772 15
It will thus be observed that if tbe law placing tbe
Having .thus ascertained the limit of indebtedness for 1896, it now becomes necessary to ascertain whether the expenditures and warrants issued for that year exceeded such limit. The expenditures about which there appears to be no controversy, the same being admitted by the respondent, are as follows:
Amount of various undisputed items... $322,616 12
Claims filed with county clerk for services rendered and materials furnished in December, 1896. 1,943 36
Interest on warrants issued during the year 1896. 2,600 00
Total amount of undisputed items.-. $227,059 48
Claims for salaries and for services and materials furnished in 1896, appropriations for which were made January 2, 1897 .. $19,786 94
Amount due jurors and witnesses for services in 1896, for which no claims were presented or appropriation made during that year.... 4,390 96
Interest on $439,205.73, county warrants, from January 1, 1896, to August 1, 1896, at 8 per cent per annum_ 20,496 30
Interest on §92,522.86, county warrants, from August 1, 1896, to January 1, 1897, at 8 per cent per annum_ 3,084 05
Warrants outstanding previous to January 4, 1898, paid 58,177 41
Interest on same..... 8,876 80
Warrants paid during the year 1896 for debts incurred previous to that year... 14,331 40
Total amount of disputed items... $129,143 85
Respecting the first disputed item of expenditure, it is alleged in the afii davit, and not denied in the answer, that at least !$1G,000 thereof was appropriated for salaries of county officers for December, 1896. These salaries were not due until the expiration of the month, and no duty on the part of the county to pay arose until January 1, 1S97. Therefore that sum should not be charged as an appropriation of 1896, but the balance of the item, or $6,786.94, is properly so chargeable, and must be added to the total of expenditures for 1896, because that amount was for materials furnished and services performed before the expiration of the year, and liabilities attached immediately upon the delivery of materials or the performance of service. The salaries stand upon a different ground; for, as to them, there was no debt until the services were rendered, and the liability was not complete until the end of the year, and no action could be maintained to compel payment until after the expiration of
Total amount of undisputed items.-.$227,059 48
Claims for services and materials furnished in 1896, appropriated January 2, 1897.. 3,786 94
Amount due jurors and witnesses for services in 1896, etc...-... 4,390 95
Interest on warrants.... 16,068 88
Warrants outstanding previous to January 4, 1896, paid 58,177 41
Interest on same...- 8,876 80
Warrants paid during the year 1896 for debts incurred previous to that year..... 14,331 40
Balance of the sum of $37,879.90, appropriated in 1896 for debts created prior to that year... 23,548 50
Total appropriations and expenditures.. $356,240 30
Deducting the amount of the appropriations and expenditures from the amount constituting the debt limit, there remains an excess in favor of the former of $21,-527.47. Such being the result, we conclude that the appropriations and expenditures of 1896 did not exceed the limit of indebtedness authorized by law, and that the refusal of the county commissioners to act on the respondent’s claim was wrongful. After careful examination of the constitutional provisions referred to in this case, and upon considerations of justice and fair dealing, as well as upon the principle that, in determining the constitutionality of a statute, every doubt should be resolved in favor of its validity, we reached the conclusion that the county commissioners of 1896 had the right to conduct the county affairs in pursuance of the act of 1888 until June 5th of that year, and that section 5 of that act was not annulled until the repealing statute took effect. There can be no doubt that the disposition of this case is in harmony with justice and equity. There is no pretense that the respondent’s claim was tainted with
Counsel for the appellant insist that some of the questions raised in this record were decided in the case of Fritsch v. Board, 15 Utah 83, and, it appears, adversely to the views herein expressed. While there is some merit in this contention, it will be remembered that in that case none of the questions relating to the payment of indebtedness created prior to 1896 out of the revenue of that year were presented. That case, while it affected the same warrants, was imperfectly before the court, and therefore cannot be regarded as conclusive in this, and, in so far as it conflicts herewith, it is hereby ovenmled. We find no reversible error in the record. The judgment is affirmed.