It is further contended that the account appearing in the record is not in compliance with sec. 677, Stats. (1898), and therefore the county board was without jurisdiction to act on the claim. Sec. 676, Stats. (1898), provides that no action shall be brought or maintained against a county upon any account, demand, or cause of action when the only relief demandahle is a judgment for money; and sec. 677 provides, in effect, that any persons having a claim against a county shall make a statement thereof in writing setting out the nature of the claim and all facts upon which it is founded, and, if the claim be an account, the items thereof separately, the nature of each, and the time expended in the performance of any services charged for when no specific fees are allowed therefor by law, and, where the claim is for mileage, the statement must specify dates and places so as to show between what points the travel was had and for what purpose. It seems quite clear that by this legislation a difference between an account and a demand was contemplated, and that the legislature intended that only accounts or claims in the nature of accounts should be itemized, and that a claim for a fee of a physician for performance of a post-mortem examination under sec. 4870, Stats. (1898), is not an account required to be itemized by sec. 677. This we think is quite apparent from the nature of the services to be performed by the physician. Originally he was allowed a fee as a witness, but by amendment to the statute, which is embodied in sec. 4870, he is to receive, instead of witness fees, such reasonable compensation as may be allowed by the county hoard of supervisors, not less than $5 for each examination. As will be seen from an examination of the claim set out in the statement of facts, the services performed are quite specifically detailed, and as much so as could well be expected even if
The cases relied upon by counsel for appellant are where the claims were accounts consisting of a long list of items. Hence it was necessary under the statute that the items be stated separately, the nature of each, and the time expended in the performance of the services charged for. But every claim or demand is not an account, though every account is a claim. Stringham v. Winnebago Co. 24 Wis. 594; Grimm v. Jefferson Co. 62 Wis. 572, 22 N. W. 857. The object of the legislature in the provisions with reference to accounts was plainly to bring before the county board such information as would enable it to examine intelligently and eliminate improper charges and thus detect abuses in the allowance of claims. Northern T. Co. v. Snyder, 113 Wis. 516, 89 N. W. 460.
“Such physicians and surgeons so subpoenaed shall, instead of witness' fees, receive such reasonable compensation as may be allowed by the county board of supervisors, provided that such additional compensation shall not be less than five dollars for each examination.”
It is claimed that this section vests in the county board power to fix the fee subject only to the limitation of $5. The question presented under this head involves the construction of this statute. It seems the legislature had in mind that the physicians and surgeons so subpoenaed should be paid reasonable compensation for their services in lieu of witness fees, which under the former statute they received. True, the legislature provided that such reasonable compensation shall be allowed by the county board. But did the legislature
It follows that the judgment below must be affirmed.
By the Gourt. — The judgment of the court below is affirmed.
A motion for a rehearing was denied January 8, 1908.'
