159 N.W. 35 | N.D. | 1916
This is the third chapter in litigation involving appropriations for the state tax commission. For the first see State ex rel. Birdzell v. Jorgenson, 25 N. D. 539, 49 L.R.A.(N.S.) 67, 142 N. W. 450; for the second, see State ex rel. Packard v. Jorgenson, 31 N. D. 563, 154 N. W. 525. And this original proceeding, the third of the kind, involves the question of whether subdivision 18 of chap. 43 of the Session Laws of 1915, exclusive of the first item of said subdivision 18, is an appropriation for such purposes or instead invalid because passed under a misapprehension or by inadvertence.
In 31 N. D. 563, passing upon the first item of said subdivision 18, consisting of the words, “salary tax commissioner, $3,000 per annum, $6,000,” it was held that this item of said subdivision 18 of the general appropriation bill was void because passed as a provision for the salary of a tax commission composed of only one tax commissioner, instead of three, and which inadvertence arose from the fact that, as set forth in 31 N. D. 563, a hill for the substitution of a one-man tax commission for the three-member commission was on its way through the legislature and had passed the Senate when the general appropriation bill
The question now arises, on the writ and return thereto, as to whether the other items of subdivision 18 and specific appropriation therein are valid, or on the contrary they, like the first item of said subdivision, are merely the result of inadvertence, and, as such are but purported and contemplated appropriations for a one-man commission, void. If so, as claimed by the relator, the only appropriation standing to support this commission would be those provided in the act creating the tax commission, chap. 303, Sess. Laws 1911, as interpreted and declared in the first case, State ex rel. Birdzell v. Jorgenson, supra, and which in the second case, 31 N. D. 563, was held to be continuing appropriations for salaries of the tax commissioners. The questions here presented were not, however, there determined. Subdivision 18 reads:
Tax Commission.
$3,000 per annum $6,000.00 Salary, Tax commissioner
■ 2,400 per annum 4,800.00 Secretary .............
8,000.00 Clerkhire and assistants ..
805.00 Postage ...............
500.00 Office supplies..........
500.00 Furniture and fixtures . ..
2,220.00 Traveling expenses......
500.00 Printing ..............
Miscellaneous . ..........
200.00 Telephone .........
25.00 Telegrams .........
50.00 Freight and express .
200.00 Dues and fees......
Total $23,800.00'
The matter must be determined from the measure itself in the light of known surrounding facts and circumstances confronting the legislature, and of which judicial notice may be taken. It is noticeable that the legislation under attack specifies with particularity the items and purposes, pursuant to a similar intent declared in the general budget or appropriation bill. The act itself, Sec. 1, provides that “the sums hereinafter named only, or so much thereof as may be necessary, are hereby appropriated from any moneys in the state treasury not otherwise appropriated, for the purposes specified in the following sections of this actAgain, § 2 provides: “Unless otherwise specifically stated, the appropriations hereby made shall be available for the expenses to be incurred in and about the several purposes herein set out, during the fiscal period of two years, beginning July 1st, 1915, and ending July 1st, 1911.” But are the purposes specified in subdivision 18 those for a contemplated one-man tax commission or those for our tax commission of three members? It must appear beyond cavil that subdivision 18 as a whole was a provision for a one-man tax commission, before these appropriations by items thereof can be declared void. If it can be said that the legislature was providing for either form of commission, contemplating that the items of expense enumerated in the subdivision would be the same under either a one or three-man commission, then it cannot be said with sufficient certainty that the legislature did not contemplate that the items should stand as its appropriation for the present or three-man commission; in which event the appropriation must be considered valid as a provision for the present commission.
Scrutinizing the items, it is noticeable that the same salary for the secretary is allowed in subdivision 18 as was provided by the prior statute, and so far as that item is concerned, there is a fair inference that it was placed therein in recognition of and provision for the office created by prior law. In other words, it can be considered a specific appropriation to take care of what was held to be a salary in State
It is a well-known fact that the present efficient state auditor had prepared pursuant to § 710, Comp. Laws 1913, for the benefit of the appropriation committees of and the legislature itself a budget of appropriations requested for and by state offices and state departments, and which tabulated statement as a basis for a general appropriation bill was substantially embodied in, and became the substance of the state budget bill, § 18 of which is under consideration.
The relator on argument has made use of this tabulated statement. It is an official record prepared and furnished pursuant to the requirements of §§ 708-10, Comp. Laws 1913, the data therein having been furnished by the various state departments to the state auditor, under said statutes: Judicial notice of it can therefore be taken. Therefrom it is ascertained that in the estimate of the present tax commission as to its probable expense for the future biennial period specifying items •of contemplated expense with particularity, that this commission made its estimate of its necessities for clerk hire and assistants for said period from July 1, 1915, to July 1, 1917, as a basis for the second item of subdivision 18 as follows:
For “One chief clerk.........................$1200
Stenographer .......................... 1080
Stenographers .......................... 900
Bill clerk and librarian.................. 780,” annually,
or an estimate of annual expense for such specific purposes covered in subdivision 18 as “clerk hire and assistants,” of $3,960, or $7,920 for the biennial period, and for which, evidently closely following the advice of the tax commission (not a one-man commission, but a three-man commission), the legislature appropriated for said items more than was asked, or $8,000. This, like the appropriation for the secretary, is strongly significant of care and attention by the legislature to the needs of a three-man commission, and negatives any argument of inadvertence in making such items of appropriation. But stronger proof still appears from the same tabulated request of this commission.
The next item of subdivision 18 is “postage, $805.” Turning to
Again strongly significant of a careful consideration of the necessities of a three-man commission as to both items of postage and office supplies, the commission was given to the dollar exactly what it requested for such purposes. And the same is true of the item of subdivision 18 of “printing, $500.” Exactly that amount was asked by it. Nor is that all. Subdivision 18 contains an appropriation under heading of “miscellaneous” for “telephone, $200,” “telegrams, $25,” “freight and express, $50,” “dues and fees, $200,” and each particular item as so stated and itemized is likewise set forth in the budget under the same heading “miscellaneous.” This leaves but two items of the entire subdivision 18 (exclusive of that of “salary of tax commissioner”), not granted in the exact amounts requested by this commission, as official records conclusively establish. In other words, the legislature in nine instances, including the provision for salary of the secretary of the board, in making the appropriation in subdivision 18, granted to the dollar the request of the present three-man tax commission, and in only two items out of eleven was any change made from what was requested, and those in the items of furniture and fixtures and traveling expense. For the former an appropriation of $500 was made in lieu of $1,200 requested.
When the fact is considered that the commission was organized, established, and had been doing business for years, it would seem that the legislature might very properly deem it the part of wisdom to grant $500 for such purpose instead of $1,200 as asked. And the same is true as to the $4,000 item requested for traveling expense, for which instead $2,220 was appropriated in subdivision 18. From the fact that this item appropriated is not in a round sum, as $2,000 or $2,500, it would not be speculation to assume that some calculation was made and care used in arriving at the certain sum of $2,220 appropriated. The total request was for but $2,320 more than was granted for the biennial period. There was allowed this commission within
And reference to senate bill No. 261 confirms still further this conclusion. It made no provision for such an official as a “secretary,” so designated, in and for whose salary subdivision 18 makes a specific provision. Instead, senate bill 261 provided for a deputy commissioner. The legislature had no reference to a deputy commissioner by the word secretary in the appropriation bill. Instead, it must have had reference to the existing order of things. Had it been legislating with reference to senate bill 261, it would not have provided for the salary of a secretary, but a deputy commissioner, as it did in kindred subdivisions,, such as 16 and IT of said act. And reference to the many subdivisions in chapter 43 shows the words “secretary” and “deputy” are used accurately and advisedly throughout the whole appropriation bill. It. was so in this instance. It is an appropriation for the present tax commission.
If it be assumed, as was held in State ex rel. Packard v. Jorgenson, 31 N. D. 563, 154 N. W. 525, that the provision for salary of a tax commission at $3,000 per annum was placed in subdivision 18 under the supposition that the bill creating a one-man tax commission was or would become the law, still the only assumption so far as the rest of the items of subdivision 18 are concerned must be that the legislature nevertheless assumed that the same expense otherwise would be needed and incurred by a one-man as by a three-man tax commission, and appropriated accordingly. The effect, whatever the reason, would be the same as held in 31 N. D. 563, and resort must be had to the continuing appropriation for the salary of the tax commissioners, inasmuch as they were unprovided for. With said exception subdivision 18 is. a valid appropriation, according to its terms, for the items therein
One other argument of the relators needs mention. It is contended that inasmuch as on July 1st, 1915, the tax commission had not spent within $8,104.93 of the full amount it could have disbursed, had it necessarily been obliged to do so in performing its duties as a commission, that in contemplation of law there remained on July 1st, 1915, an "unexpected balance” of that amount, $8,104.93 of an appropriation; and that the action of the auditor in canceling on his books the entry showing that amount of unexpended state moneys liable to disbursement by the tax commission during the biennial period expiring on July 1st, 1915, was unauthorized, and in effect was a revocation of a standing, specific appropriation for a specific amount. In brief it contends that in any event it should have this amount now set aside for its use, inasmuch as it was not spent during the last biennial period, expiring July 1st, 1915. This contention cannot be sustained. Under the files in this ease it appears that the state auditor, in making the credits on his
Correction of this error would reduce the so-called unexpended balance $4,800 for the biennial period, leaving at most what is termed as an unexpended balance of only $3,304.93. But further reference to the appropriations credited under said decision discloses that $6,000 so allowed and created under § 14 of the original act, now § 2092, Comp. Laws 1913, cannot be considered as a definite and explicit legislative appropriation of that specific amount, because under the terms •of the statute the appropriation is an annual one in “the sum of $3,-000 or as much thereof as may be needed.” As it was not needed and not used at the expiration of the biennial period, and when the appropriations provided by the general budget bill, chap. 43, Sess. Laws, 1915, became effective, supplanting these prior appropriations, the authority to disburse state moneys under the prior legislative sanction ceased. In fact and in law, where appropriations are made for an amount stated, “or so much thereof as may be needed,” there can be, strictly speaking, no unexpended balance of an appropriation, as only the amount needed and used can be considered appropriated.
Counsel for petitioners in their brief contend that this court, 'in 31 N. D. 563, held subdivision 18 to be void in its entirety. That qnes
In conclusion the provisions of subdivision 18 of chap. 43, Sess. Laws 1915, contain the appropriation for the tax commission for the biennial period specified, excepting solely for salaries of the three members of the tax commission, the salaries for whom are provided for by § 5 of chap. 303, Sess. Laws 1911, now § 2084, Comp. Laws 1913. Hence, the state auditor is authorized to disburse, as the expenses of the tax commission for said biennial period, $18,000 for salaries of said commissioners for said period, and not more than $17,800 under appropriations made under subdivision 18 of chap. 43, Sess. Laws 1915, by the last eleven items thereof, one of which items is for the salary of the secretary for said commission. This makes in effect a total biennial appropriation of $35,800 for such purposes. To this the tax commission is limited, and the auditor also, in disbursements.
The writ must be denied, the contention of the auditor being in all things upheld. No costs will be taxed, inasmuch as no private interests are involved. The proceeding is dismissed.