12 Nev. 408 | Nev. | 1877
By the Court,
Tbe statute provides that tbe writ of mandamus may be issued “to compel tbe performance of an act wliicb tbe law specially enjoins as a duty resulting from an office, trust or station.” (1 Comp. L. 1508.)
Tbe writ ‘ ‘ sliall be issued in all cases where there is not a plain, speedy and adequate remedy in tbe ordinary course of law. It shall be issued upon affidavit, on the application of tbe party beneficially interested.” (1 Comp. L. 1509.)
Tbe affidavit presented by relator avers: “That ~W. IV. Hobart is tbe duly elected, qualified and acting state controller of tbe state of Nevada; that tbe said W. W. Hobart, state controller’, lias, in bis official capacity and keeping, duplicate or authenticated copies of tbe quarterly tax-lists or assessment-rolls of tbe proceeds of mines in Storey
Respondent, in his answer, denies “that divers or many corporations, or any corporations, owning or working mines in Storey county are indebted to or owing the state of Nevada large or any sums of money as taxes on the proceeds of mines during or for the years” mentioned in relator’s affidavit, “or for either of said years, or any part thereof;” denies that for the proper, or any, preparation or prosecution of suits to recover moneys due, as in the affidavit of relator set forth, it is necessary for relator to be furnished with properly, or otherwise, certified copies of every, or all, or any of the duplicate quarterly tax-lists, or assessment-rolls, for the several or any of the years, or any part of the years, in relator’s affidavit hereinbefore referred to; denies that he hath refused to allow relator, or any person in his behalf, to inspect said duplicate quarterly tax-lists, or assessment-rolls, or any of them.” Respondent further alleges “ that the making of certified copies of the duplicate quarterly tax-lists, or assessment-rolls, is not a duty resulting from the office of controller of the state of Nevada, nor a duty specially enjoined upon him as such officer.”
The relator demurs to this answer upon the ground that it is insufficient in law to constitute any defense. Our attention has not been called to any provision of the law which enjoins upon the controller the duty of making certified copies of the books, statements, papers or accounts, referred to in the relator’s affidavit, where no part of the taxes sought to be collected are due to tlio state. This is optional with the controller', and is independent of the real question at issue in this proceeding.
The office of state controller is an office of public trust, its emoluments belong to the individual officer; but the office is conferred upon the individual for the benefit of the public. If the acts which the respondent refused to perform are in their nature of such a character as concerns the
Upon the first point there certainly ought not to be any controversy. The respective county governments are a part of the state government, and belong to the same political society, and the state is interested in having the delinquent taxes due the respective counties collected, whether any portion thereof belongs to the state or not. It is equally clear that the district attorney is a proper party to institute these proceedings. The collection of delinquent taxes due the county and state by suit, is a duty specially imposed upon the district attorney.
Does the law enjoin upon the state controller the duty of allowing the inspection demanded by the district attorney? We are of opinion that it does. The statute, in defining the duties of the state controller, provides that “all the books, papers, files, letters, and transactions pertaining to the office of controller shall be open to the inspection of the governor; to the inspection of committees and members of the legislature, or either branch thereof, of that of any other person authorized by law.” (2 Comp. L. 2822.)
It was stated in the oral argument of respondent’s counsel, that the sole object of the controller' in resisting the demands of the relator, was to procure from this court an interpretation of this section of the statute, in order that he might be fully advised in regard to his duties.
From the view we entertain of this case it is not necessary to particularly inquire as to the intention of the legislature in passing this law. It will be admitted that the the statute, prior to the adoption of this section, did not in express terms require the state controller to exhibit his books and accounts to the inspection of the governor or members of the legislature, and that this section was inserted in order to secure that particular right. But it is evident that it was not the intention of the legislature to confine the right of inspection solely to the governor and members of the legislature. It will be observed that the
We find in the revenue law a provision as follows: “ The books, papers and accounts of each officer in regard to the assessment or collection of taxes, or to the receiving, auditing or disbursing moneys of the state, or of any county, shall, at all times during office hours, when not necessarily in use by the officers, be open to any person whomsoever to inspect or copy, without any fee or charge.” (2 Comp. L. 3202.)
If this section applies to the office of state controller, all argument is at an end in relation to his duties in reference to the real question presented in this proceeding.
In determining its applicability it must be remembered that the state controller is the auditing officer of the state. It is his duty to keep and state all accounts between the state and all persons or corporations or officers indebted to the state, or intrusted with the collection, disbursement or management of any money belonging to the state, of every kind, character and description Avhatsoever, and to “examine and settle the accounts of all county treasurers, and other collectors and receivers of all state revenues, taxes, tolls and incomes levied or collected by any act of the legislature and payable into the state treasuiy, and certify the amount or balance to the state treasurer,” and to “keep fair, clear, distinct and separate accounts of all the revenues * * of the state, and also all the expenditures, disbursements and investments thereof” (2 Comp. L. 2811); to draw all warrants upon the treasury for money (2 Comp. L. 2812, 2813), and in certain cases “to direct the attorney-general
In the revenue act it is made the duty of the county auditors to transmit to the state controller a statement, in such form as the controller of state may require, of all and each particular kind of property delinquent, and the total amount of delinquent taxes (2 Comp. L. 3146), and the amounts stricken off the delinquent lists by the board of county commissioners. (2 Comp. L. 3164.)
In the act relating to the proceeds of mines it is made the duty of the county auditor to prepare a statement of the total number of tons of ore, quartz or mineral, bearing gold and silver, listed upon the assessment roll, the total value thereof and the total amount of taxes on the same. This statement must be forwarded to the controller of state. (Yol. 2, Comp. L. 3219.) It is also made the duty of the county auditor to transmit to the controller a statement, in such form as the controller may direct, of the total amount of delinquent taxes on the proceeds of mines. (2 Comp. L. 3225.)
From the various provisions of the act defining the duties of the state controller, the revenue acts and acts relating to the proceeds of mines, we are of opinion that respondent is one of the officers to whom section 3202 applies, and that it is his duty to allow the relator to inspect any and all books, papers, statements and accounts on file or of record in his office relating to the taxes on the proceeds of mines in Storey county during the several years mentioned in relator’s affidavit, and to allow the relator to make copies thereof or abstracts or computations therefrom, free of charge, at any time during office hours, when the same are not necessarily in use by the state controller.
Let the writ issue to compel the performance of this duty.