Show REPORT FROM C 0 whittemore the following report was waa submitted at this his friday afternoon va session of the c junly court by mr C CO 0 whittemore tue me newly elected county attorney it will doubtless doubt lew be read with considerable lute reat containing sit aa it does doea some acme now new and striking itri king features to the ron HOD the county court of salt bait lake county utah gentlemen in accordance with your request I 1 have examined into the abe financial condition of this thin county as aa shown by the annual ot of the county treasurer and county clerk tor for me lne years 1892 1893 and 1894 with a view of the existing in of the county I 1 have also alao examined the statutes tatu tea of congress Oon greca and ana tit of this territory I 1 relative to the nub ab eject with the view of ascertaining whether such buob indebtedness indebted neba is I 1 in excess of the limit prescribed by low law in order to determine a an tu to the power of this court to incur further liabilities anu ann beg leave to herewith the result of such investigation 4 of au ad act of congress approved july 80 1886 provides provi that thai no county shall ever become indebted eu in a buy any manner or fur for any put pur poise to suy auy amount in the aggregate gre gate including existing indebted eba east exceeding per un on the value of the taxable property within such county to be ascertained by the last assessment for territorial and county taxes previous to the in curning ot of such eunes and all bonds or obligations in excess of such given by such corporation shall be void vol 1 compiled Comp lawn of U utah lab p 95 93 thle this semion louon while it fixes the limit within abion the abe indebtedness indebted feea of the me coulty must be confined does doea not con for upon the any power whatever to incur liabilities to the extent ot of that limit the granting of such power being left to we Teril territorial todal legislature the rho question que atlon next to be determined Is ia ahm powers have bison been conferred by urn Uj dUft upon loptin this the oolite ot of this territory to create liabilities and incur indebtedness edns section compiled baws of utah 1888 p provides provider that no DO county shall ahall incur any ADY indebtedness or liability in any manner or for any seeto sesto an amount exceeding in any year the total amount of its if income and revenue for the two fiscal years immediately preceding the incurring of such BUOB indebtedness debt edness and that any indebtedness or liability contrary to this provi sion ion shall be void section following provides provide all contracts authorizations allowances lowa low ances noes payments and liabilities to pay matie mane or attempted attempt bo to be made in violation of this act snail shall be absolute ly void andavall an and dball daball never be the foundation of a claim against such snob county section BeO tion following provides that any probate judge or selectman or any other officer who knowingly authorizes or aids aide to authorize or audits or allows any claim or demand upon or against the county or any fund thereof in violation of the provisions of this sot act shall be liable in person pernod aud and upon their several official bonds to any person damaged by such illegal authorization to the extent of his hii low lose section following provides pr ovidea that the court must not for any purpose contract debts or liabilities except in pursuance of law nor shall such indebtedness or liability in any manner or tor for any purpose exceed la in any a uy fiscal year the income and revenue ol of such county for the fiscal years year alm immediately preceding the incurring of buob ob indebtedness buthe the foregoing tore going sections are ambiguous and open to two constructions one that the county may in such your year create liabilities exclusive of existing indebtedness to an amount adoun not exceeding the total income and revenue of the county for the two wo fiscal years year immediately preceding the incurring ot of such liabilities and the other that the liabilities of a existing indebtedness cannot exceed in any fiscal year the income and rev elue of such county for the two fiscal years immediately preceding the latter is in in my opinion the more rational construction and to is more in conformity with the intent of the ogle lature this view of the law id strengthened by the later provisions of the legislature as found in an act authorizing counties to issue bonds for the purpose of funding outstanding indebtedness indebted ness app approved march 10 1892 which provides ws an follows fol lowe that whenever it shall be nee wary to construct add to complete or repair th the court house jell jail or other build inns or of purchase ghou nd or make otner county improvements or whenever it may be desirable to fund or average any existing debt incurred for or county purposes and the revenue afforded by a reasonable taxation are considered insufficient to do the same the county court way may issue negotiable coupon bonds in any sum of money not exco exceed ing one pert perl cent of the f taxable property within such county to be ascertained certa ined by the last assessment lor for territorial rit orial and county taxes said bald act provides further the denomination of the bonds we mac amount of interest they hail dball bear and that the county court may disy submit the du eAtton of ift 0 a vote tote of the resident taxpayers of such tift county aty and is 16 authorized to call a special election forthal for that purpose this provision authorizes authorize the aou lince nee of bonds bond a to an amount about equal to the revenue of the county for two floral years and said act contains the further farther provision provie ioB that no ig cond or subsequent loan and issue of bonds to secure the same shall be made or au all theorized thorl zed by such county court so long the first loan and bondi principal sad and interests interest made under tinder the provis provia lanb of this act shall remain unpaid the intent being clearly expressed tu to restrict the total indebtedness ot the county to the revenues and income of the two preceding fiscal years the total income and revenue of this county for 1892 was as shown by the books of the county treasurer 18 and for the year 1893 1693 the total income and revenue for these two years yearb being IQ ilk calculating the revenue and income of the she county for 1892 and logs have no not included the money aal aol footed hate d during that time for school pur oses 1 this being a special fund over mc I 1 ch the county doudt Y court has no control and which cannot be applied in pay t of any indebtedness incurred by tn county court if f the be construction of the territorial statute a Is adopted that the he total ila bl illbeg 1 ot I the county including Indebted indebtedness new cannot exceed in any year toe the revenue abid nd income of the county for toe two preceding years then all lla ila billt leB and indebtedness indebted neBB elrea created ted dur nit ahe year 1894 exceeding the sum eum auld be illegal beli legat and void toe books book ot of the county clerk and county treasurer show how the Inde tit idney of this county on december sift blot 2894 1894 to be as aft evidenced by ton this outstanding warrants the same ame being in excess of the limit of legal legai according to the above construction chie question being one of such vast to the county and to the payen so aa well an 88 to 10 persons bolding warrant warr antoin kin exam of the intal ral limit as aa above construed oona trued I 1 would daviee that iowa steps be taken to caroo obtain an of the an ai to the validity ot of all war itata af imbued I 1 in D 1894 in excess of tile the um of and that mat no furer aker or liability be incur ud d by this court until such judicial is ia had and for the pur pae of obtaining a decision upon tile rA matter rAter I 1 would advise that the county tre treasurer aurer be instructed to refuse to flutur mor warrants wag that have been issued after fter the indebtedness of this county reached the amount last above men lolled lol led I 1 would further advise that the treasurer be instructed to pay no more warrants in order that the be ilund now in his bands may be bole beju to meet the current expenditure of the county in carrying on the municipal government and ana that money now lu in the hands ot the county treasurer be tot let apart by an order of this court as a special pedal fund to be used for be proper transaction of the business of the county aad nd to pay the salaries and compon lations ot at public officers which abe law requires tu to be paid by the county treasurer and that titue ane expenditure ot of the count county be delimited limited to the revenues that thai may 4 be received from abla time on I 1 would further advise that the boor take to bond the county as aa provided under the act of the terri tonal legislature above mentioned in this manner bonds to the amount of can be leaded issued the total q sea went ment of taxable property within salt lake county in 1894 being 59 as shown by the assessment rolls for that year respectfully submitted C 0 whittemore WHITTE county attorney |