68 Vt. 520 | Vt. | 1896
The action is brought .under No. 72, Acts of 1894, to recover the balance found in favor of the defendant at the annual settlement of the accounts of its liquor agency for the fiscal year, ending January 31, 1895. The act was approved November 20, 1894, and took effect February 1, 1895. It provides, that if, upon the annual settlement of the accounts of the town or city liquor agency by the auditors, there is found a balance in favor of the town of city in excess of ten per cent, of the total sales of liquor for the year, such excess shall be paid into the treasury by said town or city; and it is made the duty of the auditors to report within fifteen days after making such settlement to the state treasurer the standing of such accounts. The defendant’s auditors have been in the habit of making their annual settlement with town officers and the liquor agency for the fiscal year, ending January 31st.
The act in question does not require a settlement of the accounts of liquor agencies for its purposes. It only appropri
These sections must be construed together and effect given to the word “ immediately,” as used in section 3059. For this purpose, it is not necessary that-the settlement be made instantly before the meeting. It is sufficient if made within such reasonable time before the annual meeting as will enable the auditors to perform their duties in the examination of the accounts and vouchers of the town officers, and to prepare and have printed itemized reports for the use of the voters at such meeting. This holding does not permit the officers to fix an arbitrary date for the end of the fiscal year, but it must end within a reasonable time before the annual meeting. Consid- ' ering the duties required by law of the defendant’s auditors, and the number and extent of the accounts they would naturally have to adjust and report upon, we think the time taken by them, as showed by the agreed case, was a reasonable time within the meaning of the statute, in which to adjust the accounts and prepare and have printed their report. It is not necessary that the accounts should be adjusted and reported to the day of the annual town meeting. We, therefore, hold that the settlement of the accounts of the liquor agency for the fiscal year, ending January 31, 1895, and the ascertaining of the balance then in its favor, was a reasonable compliance with the requirements of the statute.
In determining whether this balance can be recovered, it becomes important to inquire whether the legislature intend
It is clear that the legislature did not intend to impose a. penalty upon towns for past neglect of duty by its officers. By giving the act prospective force only, its object and purpose is effectuated. We, therefore, hold that the legislature did not intend, by the enactment in question, that towns should pay to the state treasurer balances found in their favor on settlement of their liquor agencies for fiscal years that had ended at the time the act took effect.
Judgment reversed, and judgment for the defendant, without costs.