Show the decision 18 brought hr by S F r fonton fenton I 1 1 the court county ty court to lo issue a for a CM 56 for or certain clec kl r and for certain libor labor k authorities t the con ty k ajie the work that hie cie work was lil I 1 material ni erial furnished eig as the bill had bad no t b been e nice X as a reason tor roi such non 1 1 that at the ahrie the contract ie e chere are were warrants out and na unpaid drawn on the of SaH lait lIAe lake county under the county court amount i it 0 the tf ibe iKEK pite to tho the sum of 0 1 nd d la in addition hereto 0 incurred by said coun to that I 1 in alie 0 f the county R ti dortheaa fortie payments amen a ot of warrants I 1 irate te when the contract as I 1 anted to the sum ot of 2 it ux esce excess a ot of warrants over the t be treasury to meet the same ra that bat this amount of 0 in 10 ni with that which had been 1 u aforesaid for which war 11 ij not been drawn made tile b edam against the coun county ty it further allege that L hit rented his claim on the of ct december 1894 find and that mint wit of WaT warrants runtS outstanding id d at t that last time was t brewere ire there were funds in the trea freaa a ble for paying such warl it the wn mount of 48 49 dei 1 linker allege that the total I 1 ltd ed income of salt at t lake coun it years fern and 1893 amounted BS T OF FACTS pillion of ct fat facts fa t w baj agreed up LET kintsel lor for the respective par ach scowls bbott 8 the ithe following follow lne facts it te e court deems material viz hit it day ot of december the all flauding lauding warrants ot of salt at boty y paid were the tr 1 vt moneys on it hand and was VII 22 e amount of taxes uncollected 61 ere cr admitted to be collect att year 1894 18 was the hafl it revenue for the county for W and iva excluding poll I 1 in labor and e excluding luding the I 1 chool ool taxes amounted to tot lo this amount 90 was ailed vied in 1391 and ana collected in fetil tit tax pala in labor to the berta ulu IMS and 1893 was it 11 ba bt at ite county school tax lax fr for WC I 1 W IBS amounted to SISS SS ba m I 1 cent of 0 the entire taxable r ot of the county of salt lake in A IM kowis was 1 that the raty tax tai bases ed for 1891 ex if dt kill it tax paid in labor and ex cx ft I 1 tax wag a 2774 and ZY abo from other sources was a that there was cash in tho IV treasurer january 1 1394 RS tf bf tu presents two questions ibber or not the county court uw e county anty haa as any power un ty n and d 15 E rea to as against 1 it y second ad it such power exit t is 1 the limit of 0 indebtedness the amount of 0 indebtedness 13 be tx so 0 o created to w ni conferred on county and the conclusion ua that no IWO express a authority to rie clina edat M la 18 granted by any e direct t powers granted at aie e cover IT all tho the county hurt busl w fit i indirect power to incur ini quilted Sect sio cllon lon com vol 1 as follows bounly tv sha shall 11 incur any in ili or liability in any manner V purpose to an amount ex cy guy year ear the total sum of oil revenue tor for the two EWO twi is immediately prec eding the W r a I 1 such A indebtedness any bra w or liability incurred con ea his provision shall te be vold void I 1 dy m 74 provided Pro videe T all contracts t illy payments ts and liabilities ca ae or attempted empt cd to be made 1 of this ya act shall be e abbo U all al 51 and shall never verlie be the ro 1 alin el sa s1 winst such C county to t ot of law to astrictive strict ive 1 I county court to ex cx P it if indebtedness ith the fixed d are arc power to incur indebted tol limit it warned Is III interred the cwm clerk k to keep keel ac receipts sa s1 an aa I 1 expenditures ami ill e stat use ue section K W hii 2 echi nS piled laws 11 vo vo I 1 and the 04 endon ton of th ie I 1 I 1 iho a rill ft Is I 1 in n caup count ty y ourt in each loat 60 ra pend and its revenues collected n may y incur an n indal ind al CIO 1110 of the 6 revenue equal 1 for or the h JW two S ye yea irs lm ing 1 and 1 I f tria rom this pr arse cass may b tel 1 year to year u lit the nels be en E it equal bual to it I 1 I 1 limit fixed by tile the al acl a L or of I 1 1 ahl le intimated in the balf for the plaintiff that the tt era st the re la 1 ed 1 to tu taco C it mit c 4 uny 1 Court almi 14 within tte the 4 11 ill 10 by the 6 act of lt congress co wees if mah their heir nellona f M would li be act 01 ik Coner cB le act at not ces warily sar y oil 18 As 18 0 fl imply lly diw upon don the 0 of V le Is tot BI a ant ot Ola turc power arl url it inu less to 1 the iwo borbi S to 0 0 thore a the gesla P te TER af pf MR and 3 bet the directly T e 1 11 ap tory of 0 course tm for ago ad f ini i torD orations in 1 ili h X glitta feurring neur ring tor for any pur nepa in I 1 iteus tonii ot of 4 per ner erm tor at I 1 what h t Is 1 the limit 1 has J t of the statutes ay iy of including that 1 regard tile sp C coo ill ill e clerk t aa K y P IN wort t ff ul requiring ains ri ns 4 publish a tall gf cre or at of the co a av ij of Y yar or BB as pr it I 1 adl 91 aly vh F slat it it in on ll 11 I 1 the T a I 1 a 1 a limit ailt ate t the I 1 a g at f tile or liability shall to be in forroi burred jn in any manner or for any purpose in any amount exceeding in any year the total amount of its income a and nd revenue for the two fiscal years I 1 immediately the other rion Is almost it lit tho the bame lan an it will tie ile observed that the provision Is 18 not noi that the amount ot of indebtedness or liabilities created in any escal yer year not exceed tile the income tor for the two preceding yenni years but the entire liabilities Is bili ties anti and indebtedness tor for any purpose contracted in iny any manner shall not exceed that amount taken in connection with the 0 provisions which require the In ancial condition of the he county to lie be made up ii at the end of each year the statement to be rendered at that time our conal conclusion u sion Is that the intention or of the legislature wis was to limit the power ot of tho the county court lo 10 issue wai rants at any time for any purpose or in any manner or to contract any debts or liability bv beyond nd the revenues of the current fiscal year in excess of the revenue all ami alli I income tor for tile the two beals immediately preceding ALLOWANCE OF CLAIMS vis a agree with Lo counsel lor for plain plaintiff tift that the allowance of calms against tho the county equal to the revenue a for the he current year is not a creation or of 0 any indebtedness edne s or liability while tile the taxes tor for the current year call are not collected until tho the end of the ye year r they are undoubtedly after they A are levied regarded as a legal certainty certainly anti and are to in be treated as it if already alre ady collected and allowances may be made aluad against such taxes to the extent ea of such levy the question may he be p presented deses ted as to 10 the power of f tile the co county anty court to make allowances prior to the time of making the tax levy for the current year even to ray pay the current expenses of the county we are arc riot not called upon to deolde decide that ehlt question in this case although it was somewhat argued before u us upon the ili carIng the stipulation of facts shows that thai at the time plaintiff presented his claim to the covi cornay ity the total amount of outstanding wai rants eanls of the county was nw SS that the total revenue including poll tax of the county for the years and 1833 was it Is very clear to our mind that THE SCHOOL TAX should not be reckoned as any part of the ori county tinty revenues in axing the limit of indebtedness nor do we v 0 think it material that a considerable portion of the warrants warrant outstanding on the ast 1st day of december 1894 or rather of those issued during daring tile llie year was ivits tor for work and labor doup done and ana contracted tor for the icar ear 1893 if wo we are right as to 10 tile the unlit limit of indebtedness it is wh wholly immaterial when the lh C indebtedness debt edness accrued when it reaches the limit the to contract further indebtedness ceases in our opinion all warrants war drawn upon the County treasurer tilt the bear 1894 at any time when the amount of warrants outstanding exceeded M were abol absolutely vold void and that inasmuch as that amount and a great deal more of tile the barrants mar rants were in existence when the plaintiff presented ted his claim for allowance we have no authority to direct the county court to issue a warrant for the sum section pase page il 1 of the county government act pro provides expressly that thai members of the th county court shall be flable lla ule in person tor for any lola tion of the provisions of the act in regard to allowances A great deal of apprehension was ex cx pleased in the argument as is to the conduct of tile the county for the future until the revenues for the lle year wi 1895 were available it Is not perhaps necessary to the decision of this case that we sho should u id nahe malic any suggestion in regard to those future claims however 11 w wo we are 10 of the opinion that as fist a as the county court redeems any outstanding warrants that have been legally issued they may issue an eq equivalent I 1 1 amount of warrants and lin if the revenues for the yost ysais 9 1892 and 1831 1 exceed ex those of the yeats 1832 1 and 1993 the bo be allowed during the year but we ne tire are oe beail alj of the opinion that by no means of jug m with ith the and the financial nanc lal of the co county u witty c can an the debt limit be increased a at t any time in any year vear exceeding the entire revenue for the two years immediately pic ceding the time such debt Is I 1 created it results front froni these views that the application of the plaintiff in this ease must be denied and the proceeding dismissed and it ft Is so ordered we concur MERRITT C J J KING J |