STATE v. VILLAGE OF PIERZ
No. 36,047
Supreme Court of Minnesota
January 15, 1954
241 Minn. 37 | 62 N.W.2d 498
Reversed and new trial granted.
J. A. A. Burnquist, Attorney General, Joseph J. Bright, Assistant Attorney General, for the State.
Gordon Rosenmeier and John E. Simonett, for respondent.
The facts essential to a determination of the issue here involved may be briefly stated.
Pursuant to a petition of 23 freeholders of defendant village the public examiner made an audit of the books, records, and accounts of the village for a period of 13 years ending on January 1, 1948. A further examination of the following year was made upon petition of the village authorities, but that is not involved here. The sufficiency of the freeholders’ petition was certified by the auditor of Morrison county, as is required by law. After the completion of the audit, the state auditor issued his draft upon the village for the cost of the audit. The village contested the claim, and the attorney general thereafter filed the verified claim of the state with the district court of Morrison county. The village filed its objections pursuant to
It is the contention of the village that, after the adoption of 1945 revision of the Minnesota statutes, the authority to audit the books of a village upon a petition of freeholders no longer existed.
Prior to the enactment of
“All powers and duties of the public examiner herein imposed and conferred with respect to the supervision, inspection and examina-
tion of books and accounts of cities in section 8 hereof are herewith extended to all school districts, towns and villages of this state; provided, that the public examiner shall conduct an examination of the records of any such town, village, or school district on the petition of ten freeholders thereof, and the town, village, or school receiving such examination shall pay the state for the same at the rate of $5 per day and expenses. A copy of the report of such examination shall be filed subject to public inspection, with the clerk of the town, village, or school district receiving such examination, and an additional copy with the county auditor; provided, that if such report disclose malfeasance, misfeasance, or non-feasance in office, the public examiner, shall file such copy with the county attorney of the county in which such school district, town or village is located, and said county attorney shall institute such proceedings as the law and the public interest require.”
“A petition for an examination under the provisions of Chapter 18, General Statutes 1923, of the books, records and accounts and affairs of any city, village, town or school district shall in the case of a city, village, or town be signed by at least one freeholder for each 100 inhabitants thereof, the number of which shall not be less than ten and in the case of a school district by not less than ten freeholders. Before such petition is delivered to the comptroller it shall be presented to the County Auditor of the County in which such city, town, village, or school district is situated, who shall determine whether such petition is signed by the required number of freeholders and shall certify such fact thereon and such certificate shall be conclusive evidence thereof in any action or proceeding for the recovery of the costs, charges and expenses of any examination made pursuant to such petition.”
The effect of this act was to change the number of freeholders of a village required on a petition for an examination from ten freeholders to one freeholder for each 100 inhabitants, the same as it was prior thereto under
When the revisor of statutes attempted to carry these provisions into the 1945 revision he apparently believed that
“provided, that the public examiner shall conduct an examination of the records of any such town, village, or school district on the petition of ten freeholders thereof, and the town, village, or school receiving such examination shall pay the state for the same at the rate of $5 per day and expenses.”
It is now the contention of the village that, even though
It is undoubtedly true that when the legislature adopted the 1945 revision it became the law of this state. State ex rel. Bergin v. Washburn, 224 Minn. 269, 28 N. W. (2d) 652. However, where an ambiguity had arisen by virtue of a deletion, omission, or change of language, it is as much our function to ascertain the legislative intent, if we can, from the language used in the new revision as it is in those cases where we construe a single act of the legislature. We should no more ascribe to the legislature an intent to do something absurd in adopting a new revision of our laws than we would ascribe such intent where it adopts a single act. It seems to us that the legislative intent here is clear. In the first place, it was not the intention of the legislature to change existing law by the new revision. The act of the legislature in adopting the new revision contains, among other things, the following provision:
“The laws contained and compiled in Minnesota Statutes 1945 are to be construed as continuations of the acts from which compiled and derived and not as new enactments.”3
To make sure that no change was effected in the authority of the public examiner,
“Subject to the provisions of Laws 1939, Chapter 431, the public examiner shall have and exercise all the rights, powers, and duties conferred upon the former public examiner by Mason‘s Minnesota Statutes of 1927, Sections 3274, 3275, 3276, 3277, 3279, 3280, 3281, 3282, 3283, 3284, and 3286, and the 1938 Supplement to Mason‘s Minnesota Statutes of 1927, Sections 3278, 3286-1, 3286-2, 3286-3, 3286-4, 3286-5, 3286-6, and 3286-7, and acts amendatory thereof or supplementary thereto, and all the provisions thereof shall apply to and govern all matters therein specified respecting the office and department of the public examiner, except that any limitations therein contained as to the number of employees to be appointed by the public examiner shall not apply. The public examiner shall account separately for all of the charges, receipts, and disbursements of the department of the public examiner pertaining to the examining and auditing of all school districts, towns, cities, villages, and boroughs for which charges are made, and after allocating to the expense thereof a proper pro-rata share of the administrative expense, such functions of the department of the public examiner shall be sustained, so far as practicable, by the funds collected therefor from such political subdivisions as otherwise provided by law.”
Unless the language used in the revised statutes is so unambiguous that there is no room for judicial construction we should not hold that the legislature intended to retain
The state relies to some extent upon our decision in State v. Town of Balkan, 234 Minn. 329, 48 N. W. (2d) 515. That case is not of much help here. The question before us was not there raised or presented. Apparently everyone involved in that case assumed that the public examiner had the authority and was obliged to make the requested examination, upon presentation of a proper petition, subsequent to the adoption of the 1945 revision as well as before.
The village next contends that, even if the duty to proceed with the examination existed after the adoption of the 1945 revision, it was eliminated by the enactment of
It is our opinion that the legislative intent, as manifested by the statutes involved, clearly shows that the public examiner had authority to make the examination involved upon the petition filed and that the decision of the trial court must be reversed.
Reversed.
FRANK T. GALLAGHER, JUSTICE (dissenting).
I cannot agree with the majority here. The only legal issue raised by the state on appeal is whether
In 1913 the legislature passed
In the 1945 revision of the statutes it was deemed by the legislature that certain portions of
“provided, that the public examiner shall conduct an examination of the records of any such town, village, or school district on the petition of ten freeholders thereof, and the town, village, or school receiving such examination shall pay the state for the same at the rate of $5 per day and expenses.”
The trial court concluded that the authority in law for the examination and audit of the books and records of villages upon freeholders’ petition was terminated by the deletion above referred to and ordered judgment for the village. It is my opinion under the facts and circumstances here that the trial court was correct and should be affirmed.
At the time of the oral argument the question was raised by this court as to whether
In its supplemental brief the state claims that the enactment of
The village denies that the inclusion of
The offices of the state board of audit and the former public examiner were abolished by the reorganization act of 1925 (
“The powers and duties of the board of audit and of the former public examiner, heretofore transferred to, vested in, and imposed upon the comptroller, are hereby transferred to, vested in, and imposed upon the public examiner created by this act.”
These powers and duties were the powers so transferred by the 1939 reorganization act (
Section 4 of
“The laws contained and compiled in Minnesota Statutes 1945 are to be construed as continuations of the acts from which compiled and derived and not as new enactments.”
I concur in the dissent of Mr. Justice Frank T. Gallagher.
THOMAS GALLAGHER, JUSTICE (dissenting).
I concur in the dissent of Mr. Justice Frank T. Gallagher.
