In 1931 Wyatt Metal & Bоiler Works sold and delivered to three of the county commissioners of Fannin county metal culverts, the pricе of the culverts being something over $11,000. In February, 1932, a claim against Fannin county was filed with Smith ■S. Lipscomb, the duly appointed county auditor, for approval covering said culverts, which claim was not allowed or approvеd by said auditor for the reason that said culverts had not been purchased by Fannin county in accordance with the law in that the commissioners’ court had passed no order authorizing the purchase of such material, and there had been no advertisement for bids for such material.
After the representative of the Wyatt Metal & Boiler Works had failed to secure an approval of the claim by the county auditor, and after it had been determined by all concerned that the individual сommissioners had no authority to bind the county in the purchase of culverts in the above amount, the commissionеrs’ court in May, 1932, passed an order directing the county auditor to advertise for bids for culverts, and the advertisement as drawn by the representative of the Wyatt Metal & Boiler Works was as follows:
“Notice to Culvert Dealers.
“The County Auditor of Fannin County will receive sealed bids until June 13, 1932, at 10:00 o’clock, A. M., for copper Mo-lyb-den-um Iron Culverts. The Commissioners’ Court reserves the right to reject any and all bids.
“Smith S. Lipscomb, County Auditor.”
In answer to this advertisement, several bids were received, including the bid of Wyatt Metal & Boiler Works, whose bid was considerably more than the others. It is contended, however, that its bid was for the identical material advertised for, wherеas the other bids were for a culvert made of material not advertised for. The commissioners’ court accepted the bid of the Wyatt Metal & Boiler Works and ordered the culverts shipped freight prepaid and аuthorized said company to add the amount of the freight to its invoices. No culverts were shipped in comрliance with this order, but a claim was filed with the auditor for the same culverts which had been shipped to the individual сommissioners in 1931. This claim was refused by the auditor for the reason that the material had not been lawfully acquired. The price paid had never been submitted to him before it was bought and approved by the commissioners’ court; that the bid was not the lowest and best bid: that there had been no material at all delivered since the bid was madе; that there had never been any requisition for any of the material signed by any commissioner or approvеd by the county judge or approved by the county auditor, and for the further reason that, in his judgment and discretion in the mаtter, the claim should not be approved. Notwithstanding the auditor’s refusal to approve the claim, the county commissioners’ court approved the same and ordered the county auditor to issue an interest-bеaring warrant in settlement of it. The auditor having refused to approve the claim and to issue the warrant, this suit was brоught in the district court of Fannin county by the Wyatt Metal & Boiler Works to mandamus the county auditor of Fannin county and requirе his approval of the claim and to require him to countersign the warrant in payment of such claim.
On the hearing before the court judgment was entered denying the Wyatt Metal & Boiler Works the relief prayed for, to which judgment sаid company excepted and has duly prosecuted its appeal to this court by writ of error.
We havе concluded that the trial court entered the proper judgment in this case. In counties having a county auditor, as in this case, all claims against the county of the class here involved are required to be filed with the auditor and approved by him before the same may be allowed by the commissioners’ court of the county, and if the account is not approved by the county auditor, the commissioners’ court has no jurisdiction to allow thе claim. Anderson v. Ashe,
The judgment of the trial court refusing the mandamus is affirmed.