Jackson County v. Neville

95 So. 626, 131 Miss. 599
CourtMississippi Supreme Court
DecidedMarch 15, 1923
DocketNo. 22727
StatusPublished
Cited by14 cases

This text of 95 So. 626 (Jackson County v. Neville) is published on Counsel Stack Legal Research, covering Mississippi Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Jackson County v. Neville, 95 So. 626, 131 Miss. 599 (Mich. 1923).

Opinion

Anderson, J.,

delivered the opinion of the court.

This suit was brought in the circuit court of Jackson county by the appellee, J. H. Neville, against Jackson county, the appellant, for four thousand eight hundred forty-seven dollars and forty-three cents compensation alleged [621]*621to be due appellee by appellant for his services in examining and auditing the books, accounts, vouchers, and records of the county officers of said county. There was a judgment on the pleadings for appellee for the amount sued for, from which judgment appellant prosecutes this appeal.

Appellee was appointed by the Governor and claims compensation for services rendered under sections 2388 to 2392, inclusive, Code of 1906 (sections 4780 to 4785, inclusive, Hemingway’s Code), and chapter 241, Laws of 1914 (section 4783, Hemingway’s Code).

The case made by appellee’s declaration is in substance as follows: That appellee, an expert accountant, was appointed and commissioned by the Governor of the state, pursuant to the above statute, to audit the books of the officers of Jackson county, which appointment, was made in accordance with the provisions of said statute, twenty-five per cent, of the qualified electors of said county having petitioned the Governor for that purpose; that appellee completed an audit of the books and records of the officers of said county “at a cost of four thousand five hundred seventy-three dollars and fifteen cents,” and submitted said audit and his verified itemized account of his expenses and charges in doing said work to the circuit judge of the district in which said county was situated, who approved said account, and that afterwards said account was examined and approved by the Governor, copies of the circuit judge’s and the Governor’s approval being attached to the declaration as an exhibit thereto along with a statement of said account; that afterwards appellee applied to the board of supervisors of said county for an order authorizing its clerk to issue a warrant on the county treasurer of said county for the payment of said costs and charges so approved by the circuit judge and Governor, which statement of the account, with such approval, was presented to the board of supervisors for inspection together with the result of said audit; that said audit and [622]*622statement so approved, was tendered to the hoard of supervisors “for final delivery upon the making of such order for the payment of such account as required by the statute in such cases;” that the board of supervisors disallowed said claim. The approval of the circuit judge and the Governor attached to the account sued on are in this language:

“I hereby approve the above account for $4,573.15 as reasonable.
“Witness my signature this, the 9th day of February, 1921.
“D. M. Graham, Circuit Judge,
“2d District Mississippi.”
“I hereby approve the above account for $4,573.15 as reasonable.
“Witness my signature this, the 24th day of February, 1921.
“Lee M. Eussell, Governor,
“State of Mississippi.”

The account itself exhibited with the declaration shows that a very large part of the work of auditing the records of the officers of said county was done by others than appellee, and furthermore that appellee charged for his own services as well as for the services of his helpers at a rate of more than seven dollars per day.

Appellant demurred to appellee’s declaration, which demurrer was overruled by the court. Thereupon appellant filed several special pleas, all of which taken together simply amounted to a traverse of the allegations of appellee’s declaration, to which special pleas appellee demurred, which demurrer was sustained by the court; and, appellant having declined to plead further, final judgment was entered in favor of appellee for the amount sued for.

Sections 2388 and 2391, Code of 1906 (sections 4780 and 4784, Hemingway’s Code), being the first and next to the last sections of the statute as they appear in Hemingway’s Code, authorized the Governor to appoint one or more ex[623]*623pert examiners, “whose duty it shall be, under the direction of the Governor, to audit and examine the books, accounts, and vouchers of all officers, state or county,” etc.

By virtue of section 2389, Code of 1906 (section 4781, Hemingway’s Code), the second section of said statute, the Governor is given power to direct and control the examiner, “and shall fix his compensation at not' exceeding seven dollars a day while actually employed, the examiner to pay Ms own expenses; and the Governor shall prescribe the time for which he shall be' employed.” (Italics ours.) And section 2390, Code of 1906 (section 4782, Hemingway’s Code), the third section, provides that a commission shall issue to the examiner so appointed “vesting in him authority to do and perform the duties for which he may be appointed.” And by this section he is given authority to issue subpoenas for witnesses whom he may wish to examine and administer oaths to them and compel their attendance, with the power to punish witnesses for contempt for refusal to testify. •

Until the adoption of chapter 241, Laws of 1914 (section 4783, Hemingway’s Code), the fourth section, there was no provision for payment for the services of such an examiner out of the county treasury of the county the books of whose officers were examined and audited by him. It will be observed that that act also provides that, where an examiner is appointed by the Governor under the first section to audit the books and accounts of county officers, and the examiner shall perform the services to which he is appointed, he “shall submit his bill for services, itemized, to the circuit judge of the district whose duty it shall be to approve the same, if found correct and reasonable; and thereupon said account, with a copy of the order of the judge or court, shall be sent to the Governor for his approval, who, if he shall find the same correct and reasonable, shall approve the same” (italics ours), and that thereupon the board of supervisors of the county whose books are audited “shall allow said account,” and then it pro[624]*624vides that, “as to auditors or accountants hereafter to be appointed by the Governor, this act shall apply only to cases where the Governor has been petitioned by 25 pen cent, of the qualified electors of the county to appoint an accountant.”

Appellant’s assignment of errors raises several questions necessary to be passed upon in order to dispose of this appeal.* It is contended that the statute in question is unconstitutional in so far as it confers power on the circuit judges and Goveimor to pass on the reasonableness and correctness of appellee’s account for his services. That in conferring such power section 1 of our Constitution is violated, which section divides the powers of the government into three distinct departments, legislative, judicial, and executive, and confers on a separate magistracy the administration of each. The contention is that especially as to the power conferred on the Governor this provision of the Constitution is. violated because such power is judicial, and not executive, and the Governor, being the head of the executive department of the government, could not constitutionally exercise judicial power.

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Bluebook (online)
95 So. 626, 131 Miss. 599, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jackson-county-v-neville-miss-1923.