Jasper County Democrat, Volume 3, Number 8, Rensselaer, Jasper County, 2 June 1900 — RIGHT OF TAX-PAYERS [ARTICLE]

RIGHT OF TAX-PAYERS

To Investigate Book* of County Officers Is Established. The right of tax-payers to investigate the books of county officers, if the board of commissioners refuses to make such an investigation, has been established by the supreme court in reversing two cases from Franklin county, entitled; respectively, the state ex rel. Colescott vs George R. King, auditor, and the state ex rel. Colescott vs John A. Brockman, treasurer. A committee of the tax-payers demanded that the county commissioners investigate the books of of the county officers, which they refused, and a sum of money was raised by subscription and a demand made for the privelege of conducting a private examination. The officers refused the request, and writs of mandamus were applied for, which the trial court refused. In writing the opinion Judge Jordan held that a county officer is only a mere custodian of the records, and it is his imperative duty to keep them safe for the use and benefit of the public. The court held:

1. The authority given by secs. 5,145, and 5,917 R. S., 1881, to the board of commissioners to inspect the books of county officers is not exclusive. 2. A citizen and tax-payer not moved by idle curiosity but in the search for information for the purpose of pursuing, if necessary, the proper legal remedies to enforce the collection of any moneys or demands that may be due the county, and to require the proper officers to enforce such demands, has a right to inspect the books of the public officers of his county with the aid of expert accountants, and may enforce such rights by mandamus. 3. Such right of examination must be exercised so as not unnecessarily to interfere with the business of the office, or the taxpayer has a right to inspect the books for a sufficient time under the circumstances to serve the purpose contemplated, and to make necessary extracts and copies of entries therein.