STATE ex rel. ROLAND et al. v. BOARD of COM'RS of CARTER COUNTY et al.

STATE ex rel. ROLAND et al. v. BOARD of COM'RS of CARTER COUNTY et al.
1932 OK 594
16 P.2d 104
160 Okla. 276
Case Number: 21043
Decided: 09/06/1932
Supreme Court of Oklahoma

STATE ex rel. ROLAND et al.
v.
BOARD of COM'RS of CARTER COUNTY et al.

Syllabus

¶0 Municipal Corporations--Contract for Purchase of Materials Made After Beginning of Fiscal Year but Before Appropriation Therefor by Excise Board Held not Illegal.
A contract by a municipality for the purchase of material, entered into after the beginning of the fiscal year, is not violative of section 26, art. 10, of the Constitution or Compiled Statutes 1921, section 8638 [O. S. 1931, see. 5955] upon the sole ground that at the time the contract was entered into and the materials furnished pursuant thereto no appropriation therefor had been made by the excise board to pay for the material; provided, that thereafter and during the fiscal year, an estimate is made and approved by the proper officers, and an appropriation is made to create a fund to meet the conditions of said contract and pay for the materials.

Appeal from District Court, Carter County; Asa E. Walden, Judge.

Action by the State on relation of T. E. Roland et al. against the Board of Commissioners of Carter County et al. Judgment for defendants, and plaintiffs appeal. Affirmed.

Sigler & Jackson, for plaintiffs in error.
W. R. Withington, for defendants in error.

RILEY, J.

¶1 This action was brought by taxpayers against members of the board of county commissioners of Carter county and Clarence L. Boyd Company, as provided by sections 8590, 8591 C.O.S. 1921 [O. S. 1931, secs. 5964, 5965] The basis of the action is allowance of claim No. 545, on October 4, 1928, and payment of it on October 13, 1928. It was filed July 31, 1928. Likewise, allowance of claim No. 325, which was filed, allowed, and paid on the date as claim No. 545. These claims were in amounts of $ 1,967.25 and $ 589, respectively.

¶2 The taxpayers urge that the claims are and were at date of allowance illegal and void for the reason that at the time of incurring the indebtedness represented thereby no funds were available to pay same. Said claims were for property and supplies furnished for the fiscal year 1928-29, but prior to approval by the excise board of the estimate for that fiscal year, and as a consequence there were no funds available to pay the claims at the time the supplies were furnished.

¶3 Plaintiffs offered evidence to show that the estimate of Carter county for the fiscal year 1928-29 was approved on September 12, 1928, and admission was made by defendants that warrants were issued paying the claims in question on October 13, 1928. Judgment below was for defendants. Plaintiffs appeal.

¶4 The question here involved is one of ratification. It was settled in Union School District No. 1, Kay County, v. Foster Lbr. Co., 142 Okla. 260, 286 P. 774.

¶5 The contention was settled adversely to plaintiffs in error's contention in Consolidated School Dist. No. 2 v. Arlington School Supply Co., 148 Okla. 299, 298 P. 1052 (May 5, 1931).