McCall

Mr. Justice Terry concurred.

The fourteenth section of the Act creating a board of supervisors in the counties of this State, passed March 20,1855, provides that “ warrants drawn on the fund for current expenses during the year, must distinctly specify the liability for which they are drawn, and when it accrued, and shall be paid in the order of their presentation to the county treasurer, and if there be not sufficient money in the fund for current expenses to pay all such warrants, then the balance shall be paid in the same manner as the present outstanding warrants.”

Under the provisions of this section, it is claimed that a warrant drawn for the salary of the county judge for the month of September, 1855, must be paid out of the treasury, from the revenues of 1855, in preference to warrants drawn for the year 1854. The argument is that the Legislature intended to create a fiscal year, and establish a cash basis, by requiring the debts of each year to be paid first for that year, leaving the outstanding indebtedness to be paid out of the surplus, if any, and by prohibiting the supervisors from auditing any excess of expenditure above the revenue accruing in each year. (See…