Klemmer

Section 36 of the County Government Act of 1903 (Stats. 1903, p. 402) provides as follows:—

The plaintiff in this action alleged that liabilities amounting to seventy per cent of the auditor’s estimate of the funds of a certain road district had been incurred prior to January first of the fiscal year commencing July 1, 1904; nothwithstanding this, that the supervisors had allowed claims against this fund accruing before January 1st, in excess of the seventy per cent and that these excess claims were not for expenses incurred in the emergency work of building or repairing roads or bridges destroyed or made impassable by flood or fire. Plaintiff further pleaded that the defendant Klemmer, as treasurer of the county, would, unless restrained pay these claims, and the action was brought to prevent him from so doing. Defendant Ilochheimer & Co., assignee of the claims which had been allowed in excess of the seventy per cent, pleaded as an affirmative defense that forty per cent of the seventy per cent of claims which had been allowed were for emergency expenditures expressed in the law, and that therefore, within the contemplation of section 36 there was still thirty per cent of the…