Board of Commissioners v. Garrigus

73 N.E. 82, 164 Ind. 589, 1905 Ind. LEXIS 67
CourtIndiana Supreme Court
DecidedJanuary 12, 1905
DocketNo. 20,248
StatusPublished
Cited by20 cases

This text of 73 N.E. 82 (Board of Commissioners v. Garrigus) is published on Counsel Stack Legal Research, covering Indiana Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Board of Commissioners v. Garrigus, 73 N.E. 82, 164 Ind. 589, 1905 Ind. LEXIS 67 (Ind. 1905).

Opinions

Hadley, C. J.

This was a suit brought by appellee against appellant upon a contract alleged to have been made by appellant on the one part, and Eleener & Hunter, on the other, which contract was afterwards assigned to appellee.

It is alleged, in substance, in the complaint, that for and during thirty years prior to 1892 there were many errors in the records, books, vouchers and settlement sheets in the office of the auditor of said county, and in the records of the county treasurer and sheriff, and also in the various records of the Howard Circuit Court, and many other courts in other counties in said State, and in the semiannual settlement sheets filed with the Auditor of State, and that, on account of such errors, mistakes and omissions, there were large amounts of money justly due and owing to Howard county; that the existence of such claims, and each item thereof, in favor of said county, and the facts in relation thereto, were then unknown to the board of commissioners and said Fleener & Hunter; that the existence of said claims, and each item thereof, and the facts in relation thereto, could only be ascertained by long, laborious and careful search of experts; that it was not then known whether such search would result in the finding of any such mistakes or claims; that said investigation and work required skill, and expert accountants in that special line of work, and that no officer or person connected with said county government possessed such skill and ability,, and that said Eleener & Hunter were expert accountants, and had the necessary ability and skill to perform said service; that, under such circumstances, on June 6, 1892, at the regular June session of said' board of commissioners, said Eleener & Hunter made a written proposition to said board of commissioners in the words and figures following: “To the honorable the board of commissioners of Howard county. Gentlemen: We will examine the books, vouchers and settlement sheets in the various offices of the county and ascertain whether or not there is any money due the county [592]*592on account of erroneous apportionments and settlements; also, whether or not there is any money due the county from the State or from any other source, or on account of errors in any of the settlements of the school funds. And in the event we find anything due the county we will collect the same, without cost to the" county, and pay the same into the county treasury, and for our services we will charge you a sum equal to one-half we collect for the county, and payment to he made to us as fast as collections are made by us and paid into the county treasury. But it is understood that this proposition does not include an examination of the accounts of the county officers, nor of the allowances made by the board of commissioners. Respectfully submitted, Eleener & Hunter, by R. B. Sears.” That on said 6th day of June, 1892, the defendant wrote and indorsed thereon the following words and figures, to wit: “And the board, having carefully examined the above and foregoing proposition, hereby accepts the same, and orders the same made a matter of record this 6th day of June, 1892.' And the auditor is hereby authorized to draw his warrant on the county treasury, for all accounts due Messrs. Eleener & Hunter that are in accordance with this contract. John T. Long, D. E. Warnock, George Newkirk, commissioners of Howard county.”

It is further alleged that the board of commissioners on June 14, 1892, at said June session, duly found and entered of record as part of its orders that an indispensable public necessity existed for the employment of expert accountants to examine said books, vouchers and settlements in the various offices of Howard county, Indiana, and to collect any moneys due the county, and for the making of said contract with said Eleener & Hunter to render the services so contemplated by said proposition so made on the 6th day of June, 1892, and then and there duly accepted said proposition, and employed said Eleener & Hunter to perform said services, and that the action of said board of [593]*593commissioners and their proceedings in relation to said proposition and contract were in the words and figures following: “Proposition and contract of Eleener & Hunter to collect back fees due Howard county from the State of Indiana and other sources. And the board, having examined said proposition, and_ being sufficiently advised in the premises, finds that it would be to the interest of the county to accept the same, and that an indispensable public necessity exists for the employment of an expert accountant to examine the books, vouchers and settlements in the various offices of Howard county, Indiana, and collect any moneys that may be due the county on account of errors or omissions in making said collections and in said settlements. It is therefore ordered by the board that the above and foregoing proposition be accepted, and that said Eleener & Hunter be, and they are hereby, employed to make said examination, and to collect any money due the county, as above stated in the proposition, and that they be allowed a sum equal to one-half of all sums of money so collected by them for Howard county, Indiana. And the auditor is hereby ordered to issue them warrants on the county treasurer for any sum due them under the terms of the above proposition and contract, upon accounts duly verified by them, and filed with the auditor as shown and set forth in the contract between said Eleener & Hunter, of the one part, and Howard county, Indiana, by her board of commissioners, of the other part, as on file in this court; said warrants to be so drawn and issued by the auditor of Howard county, Indiana, when said money is collected by Howard county, Indiana, or when the Auditor of State has issued a warrant on the Treasurer of State for the same, in favor of Howard county, Indiana.”

It is further alleged that said Eleener & Hunter, under and pursuant to said contract, proceeded to and did, at great expense to themselves, make a thorough and complete exam[594]*594ination of the books, records^ settlement sheets and the various records of the Howard Circuit Court, and the records of many other counties in the State of Indiana, and also the records of the Auditor of State from the years 1861 to 1892, inclusive, and that, as a result of such investigation and examination, said Fleener & Hunter discovered, among other errors and omissions, that a large amount of money in the form of taxes, to wit, $3,949, had been erroneously assessed and paid by the taxpayers of Howard county, which sum had been erroneously included in the settlement sheets with the auditor of said county during a period of thirty years, and (after describing said errors and omissions) further alleging that, through the neglect and carelessness of the several auditors of said county, the county of Howard never took or received credit in the several annual or semiannual settlements, by distribution or otherwise, for said sum of $3,949, and that, as a result of said examination by and, services of said Fleener & Hunter, and the correction of said errors, there was paid and refunded to said county, through the Auditor of State, said sum of $3,949; that is to say, that in the settlement through the Auditor of State in December, 1892, Howard county received, accepted, used and appropriated the said sum of $3,949 so discovered and recovered by said Fleener & Hunter.

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Bluebook (online)
73 N.E. 82, 164 Ind. 589, 1905 Ind. LEXIS 67, Counsel Stack Legal Research, https://law.counselstack.com/opinion/board-of-commissioners-v-garrigus-ind-1905.