| Show AMOUNT OF TAXES LIMIT OF EXPENSE no county board of commissioners nor any stay board of trustees truet eee or board boards of education of any chool school district can ex pend any one vear rear any sum sums in 01 xee 1 of the tits taxes to be collected dur ing ba th year without first applying to the qualified elector electors of auch such county or khuol district fur for permission to create the etra indebtedness Indebted nene tui tain in ef t feet ie Is the clinion riven given by attorney genral gen ral rat harvey II 11 cluff to the special tax committee of the utah state farm bureau in reply to queries lent sent him by I 1 E ir capener 0 three questions were submit submitter tea by the tax committee for the ruling of the at attorney torne general fir First A What lib I 1 the af tr deficit I 1 w trin rm see dudly ilan any publio officer board commission or other governmental agen cy in thin this any authority to ere ate a deficit t if V what officer agency a and und wha what circumstances third if 11 a deficit li Is created tested without authority of law what if 81 any my reined rented r ii Is avail allo Is to the answering the artt arst of tlene queries mr cluff tell tells the fala fal tb a bureau that a deficit ai as applied to state affairs would mean fund funds necessary tai t conduct the affair affairs of any department or tion la id excels of the amount regularly appropriated to such department or in ution for a given kb en period points out lav law provision ProT Provi lios slon replying to the elond query the at torney general points out ah the e pallous ions of tac A lw low A shots of a ans b bf of tits th imad f lu its tot x pr P rose tk the 0 a that ebore will b be no deficit allowed dwing the tk ament bennim unless it 1 Is absolutely ga miry ry and that the ward ef of examiners to 14 be only WWI to deficit in 1116 no far a as the tato state i 1 toner rued As to the conn counties tee the tits attorney gen eral oral cites the aw ii waith he ay ex I 1 dresely proul bits the county commission atom incurs incurring lug any liability eh rie eding roeding the taxes for the current entreat year without the consent of the people ihle this content consent to be glinvil by a majority ote vote at an election u of the echo board boards the attorney attorn ty general alter after the law declares in bis opinion I 1 I 1 here again the legislature hai has been lar let to restrict the rower powers of tl if e board boards of f education 0 so o that they do not have the authority or right to create any in debt edness for any year in lit excess 0 the taxes first submitting the to the qualified lector electors of the district at an election to be called foi for the purpose of giving such elector t the lie of expressing th ahm ta selves elvi on the ho of cicat lus luch such indebtedness it benn seems to me from front a careful read ing aa of all chepa statutes that the term deficit can only bo be applied to the varl oui ous state departments boards board and com ml missions slon an aal I 1 institutions for which the legislature make makes the liable 1 for violations of course it murt must necessarily fol low that should arty baard of county commissioners or bay board of aduca tion or trustee trustees violate the provisions cf of these statute the of such boards aull be liable an n their bond bonds if mt nt crimin criminals allt liable for tie tl e amount ct sica created v without a ni thorit arlt of u lat 1 I 1 A taxpayer e r could out a corn com plaint the voting to create uch such def deficit left and hav have a I 1 lim im aros tied criminale cH cri minall nud and alo also such taxpayer tax tayer layer conlu ave ve the right t brair on an action to recover the amount of any AMY such in III debt edness so Q unlawfully aratea crated and tho the individual or boar I 1 creating cren tins the in would be ilailo upon the of fical I 1 ond of 0 euth auth bivil or board it seems it tr me tn the legis legislature liture hag ha very cry wisely placed this restriction apon the expenditure of public fundo the natural inclination or ten of tho various department departments of 1 eminent be ing to not only pend spend all the money available but more it if possible make it ory cry important that the law should re strict 1 prohibit as it tie cici arly irly doe does twe the creation of any 1 by any department of the tate state govera gotch ment othe other than Is elearly authorized by law it N i in fit my opinion jort the worn sworn duty of every officer to prevent any expenditure of funds ocr ad a id above tho the amount legally and properly au an theorized zed and I 1 might state further that it Is in I 1 my opinion tle tl legal and worn sworn duty of every effir offitt er to do his hi utmost to COn conduct dUt the if cirs of hie his particular branch of go goi eminent with a view of not only living within the appropriation lon available tut it if pos 1 not using uin the entire it is its the plain duty luty of ever citizen to protest against tho the excessive intel te iness over alit aa I 1 aloe abo e that legally annl an 1 properly au theorize tho I 1 by law and anch def deficits lefts or ex in should boniv be per bitted in the most ciar ry cas capes an ani I 1 then by strict con I 1 hance with tile provision provisions of the statute |
