Show county actor attorney fiala ITI tic renders kenders fab opinion PRICE utah jan 23 1911 19 A pierson Pl erson esq county clerk C 11 cody esq county treasurer carbon county utah price utah acet lemen I 1 havi havo before me memora dum of bour our that the outstanding oblige na of cat car bon county conaha of strenty hou and dollars in bonds and 5 19 in notes and d without giving consideration to warrants unregistered the amount of which ou so far been unable to determine and 1 in compliance with your request for au all opinion as to whether you ha have filepas fil fi legal epal right to 1 ami and certic arrants covering appropriations recently made by ahn mmilton awl and randolph I 1 beg to call your at tendon to thu uie following of the th constitution of the state of utah article XIV sec see 3 debts of counties clues etc not to exceed kevonte exception no debt excean of the taxes for the current year boll shall b tw created by any county or subdivision thereof or by any school district therein or by any city town or village 0 any ans subdivision thereof in thia this rie re unless the proposition to create vali k debt shall have been submitted tu to a veto of such qualified olee tora tors as shall have paid a property tax therein in the they 6 year eor preceding ceding such election ea thereon th oreon shall have voted jn favor pt of incurring euch such debt sec see 4 when authorized to creato crealo indebtedness aa as provided in sec see 3 of this article no coni colln y sa s1 ahll 11 become indebted to an amount la 14 eluding existing exceeding 2 2 2 per no city town school district or other municipal corporation shall become indebted to an amount including ex x etting indebtedness 4 per of the value of the taxable property therein the value to b be ascertained by the haat assessment for state and aad county purposes previous tot ti the incurring of such indebted debt edness nesa except that in incorporated cities the shall oe taken fro the last assessment for city pur provided Dravid ed that no part of the indebtedness allowed in I 1 this section shall bo be ln currl for f other than strictly county city town or school district purposes further that any city of the first I 1 and second clam when authorized I as provided in sec soc 3 of this arbide may be allowed to incur a larger not to exceed por per 0 tum and any city of the third class class or town bown not to exceed 8 per fentum additional for suD supplying plying such city or town ton with ith water artl arti facial lights or sewers when the works for supplying such water light and sewers shall be owned and controlled by the municipality if as you elate state the binh en sh in the jinking fund for the payment of interest and redemption of bouda bonds t approximate but the neti net obligation of the county Is approximately 67 directing your attention to the two constitutional provis provisions lons above cited it will be that any indebted of carbon county ai in excess of the taxes for the current year Is absolutely void and it fol follow loii that auy any warrants war rantA issued evidencing any i obligations in v ox of the taxes of the county tor for the current year will likewise be void the limit of taxation provided by law for cou coulty ity purposes ie Is five milts mills the total assessed valuation of the property of the county Is slightly JY leas than the actual figures for the year 1912 being am returned from I 1 the official record compiled under the expert direction of auditor edmunds assuming that all of he taxes levied upon thi this valuation alre collected tte revenues reve nuee from taxation under the application of the maximum rate would amount to lesa leos than tham twenty five thor thorland dollare avd any indebtedness not bonded which might bo be in excess of of euc suca approximate sum would be absolutely void told from the figures you have fur me it ie Is apparent that there are now outstanding obligations of rat least thirty two thousand dollars in 10 t the amount the bonau gutlon q ahe ylie state permits the county to laa bailly lailly assume these abl lations 1 evidenced by table in 1 t iiri r in if the lland h andia ot of he the general gen eral bubli I 1 ALL A abt ANTS TS so L IN ii exi OF eilf DMIT LIMIT AS field UY BY SL 1 I OP OP OF THE TION ABOVE TED AIM AS VOID I 1 am im M retort compelled to id vise visa tb aaby warrants certified by the conmy which are in excess ot of ther thac debt bt limit will be old ind and in a all abilia make aab he county C clark k and bu bond bondsmen swen 0 i the ext bat ny y innocent ap r chaser A warrants may b da di traul edAna tia I 1 have also to ad vise th uty treasurer that any void te eo so cashed by him would it j a lecul credit and ak iba 1 treasurer and his be itally it ally compell ed b the treasury for all I 1 auch such moneys 0 expended tn in the re of 0 paper governing this question is s so plain and the decisions of the courte courts la in construing 1101 the constitutional provisions above referred to are op cloa that I 1 am appalled at PA I 1 amade roade by the county cliett t evidence 0 u have bubp ml ind the county cou aty who are an charged with fil all cognizance of the condition of tho the county whose funds they have to manage khouli without making inquiry or acquiring an intelligent understanding anding of 0 the situation to pass appropriations when the most ur ur eory sory examination shoals ant would have revealed to than the actual condl condi tion ot of the cone credit in the case co 0 of 1 ibach vs county commie blonera loner 47 pac 1026 chief justice zane ane writing tho the opinion of iho he court construing the provisions of the constitution above cited a bates ates abe th language langu agu ct of sec see 3 2 art 14 bouat dat that no debt in ecela of the tilea of the curi nt bear a shall be created ci atod cannot be held to mean luean that the county may expend the nn wi tire of the year aad and in ad ditroi thereto reat indebtedness equa qua to the th L tax lax ax levy of the year A debt cannot be incurred in one at IP tr and floated oi oer er to the baxt und and paid out of its reNt revenue mue wl bout 1 a vote the indebtedness of 0 the year must be paid cut out of ita its revinue if it official or other services are not paid for as they are rendered or dods and chattels ch attela ore are not paid for 44 delivery a debt la Is created in tie abase st anso in which the term tern la is used in the section mentioned though there may be money in the treasury trea iury to pay par at it the be language langu ago of the e titu lional provision imo no debt in ejk ea aaa ss of the taxed taxes far the current year hall be created article 14 sec 3 means all debits which cannot be paid out of the ro revenues venues ot of the year in when the limit la Is reached III belittles imposed by the law should bo be taken into coni Bider atLon aa as well as those created by contract the county will not be es topped to deny that any county v arrant Is beyond the debt limit thourl the claim for which it was issued was duly audited and the warrant was duly lashed by the auditor and gifted to be within the debt limit all persons receive warrants which may bo be above the debt limit at their peril I 1 county warrants or county bonds issued without wl authority of law a are not valid la in tho the hands bands of persona persons receiving them ot 01 0 whom they nay have been aligned such persons 1 edsona er sona in a legal sense cannot be innocent bolder holders ahe above dec decision talon wae as rendered on carrh t b approximately fifteen yeara yeam ago and the clearness clear acea with which the plain provisions of the are therein expounded maltes ft even more to me that any with conditions as your statement andl catis abound no exit in 1 carbon county tie ua mini muni extent athold oc old botill indicated by your statement ie to in the neighborhood of but whan it ie le considered that you j have not as et ot had time to ascertain tain the extent ot of outstanding inc unregistered county warr warrants ards or tho the extent ot of other incurred obligations not evidenced by war warrants rAntA it is probable that the debt limit ot of the county has been many thousands ot of dollars in excess of what I 1 ii i clearly indicated ly by your so ta a mado it the county commissioners hould la lu the face of this opinion insist upon an further certification ot of warrants won wari ants or other obligations it will bo be your manifest duty bluder the tho law to refuse to oboy aub sull order arder and in this connection I 1 aliso have the temerity to advise you that neither you nor your bondsmen bandsmen can caa escape liability liati lity by assuming aaa inning a justification predicate upon the advice of outside counsel cou whom the county commissioner may presume a amaloy for the purpose of boere iamb such certification your bonds are conditioned for he discharge of your duties OR us they may be defined by law and any act of your yours of the constitutional provisions relative lo 10 the certification of obligation con tra lne tho the constitution will give rise to liability on the part of dour our respective bondsmen lad the county commissioner and their bonda bonds nen rion would in my judgment be held equally liable tor for upon the public unauthorized urquit horried and worthley worth lea loes wanatta in excess of if the th debt limit all county officers having deal inga with the public funds are pro to be b sufficiently f ue ot r t ty y abul ignorance oa oil axt subject alb not be coo slad any aur defence defense in aa action upon belr loada boar time ilme ago at an expense approximating twenty five hundred dollars an expert accountant nas employed by the of the pre tent vont board of county commis loners who conducted an elaborate of the affair affairs of the county tread aurer county clerk and county commissioners miss loners ners which report has ever since been on tile in the office e of the county clerk and accessible to all tho county officer officers their inspection spec tion and guidance this report rt on page five allima th thit it on oil july 31 1912 the ot of the county approximated Is 15 while the debt limit even lb though 0 kgb bonded would be limited to 08 that as of july 31 1912 aa indicated by the report of auditor edmunds niu rids there were outstanding out 07 of absolutely void obal gat gallons Lons but when the fact la Is considered that but 67 of the ua ila blitt belittles les above shown wore bonded it will be seen that of july 31 1912 there were acqua ll outstanding approximately twenty five thousand dollars ot void ia i a it la is amazing that with thi this information before the present board 0 of county and ita its pro decess ors that since july 31 1912 obligations approximating twenty thousand dollars in excess of currat curr at revo revon nuee ijen should have b been ma incurred the present board of county cora coin have lave seen fit to disregard the opinion of the county attorneys tor neye office on various mattere matters and havo baro apps been be en gulden by the advice of private counsel but I 1 feel that the duties of my office and my obligation obligations to the taxpayers fully warrant me in insist ing that you present opinion to the board of county at their next nt nevelon ne selon lon and that you mako make proper minute record of the same I 1 am aware chak tha you will yet require a considerable time to ascertain in detail the full extent of void obligations incurred by the county but with a view of assisting you later in determining which of the various warrants and other obliga tlona are void and which are not void I 1 beg leave to suggest that yot yost proceed fla as expeditiously as pos abble 1 in ascertaining t tace e full extent of outstanding unregistered warrants with tha the dates oc or which the obligation covered by dutli ua ar rants were respectively incur this information will bo essential for your future guidance and for or the protection of the holders of bona fida warrants and aa well for the protection of the treasurer who otherwise be misguided anu funds in the redemption at of warrants legally void I 1 be very glad tp lend you nil all possible operation cooperation co in nn an endeavor to straighten themo mattera matters out and I 1 trust that you and I 1 may 1 in alie futuro auturo receive the operation cooperation co of the board of county lu ilk obtaining ouch results further your verbal inquiry as to the disposition of now on hand and uncalled for either al allowed loed by the he pre amt board of county or by lie its I 1 would most earnestly oar neatly advae adv eo you to onder under no deliver dellier any such war lint ant until antil the legality of ue its issue to Is 11 A fully this applies a to salary alary warrant warrn nt and w nd warrant warrants ot of every e a ry yourn yours trul C C I 1 county attorney |