Broderick

At the time of levying the annual tax for the fiscal year ending June 30, 1895, the board of supervisors of the city and county of Ban Francisco fixed the sum of one hundred and fifty thousand dollars

*304 as its estimate of the registration and election expenses-for the general election to be held in November, 1894,. and set apart and appropriated out of the general fund that amount of money for that purpose. Subsequently, they adopted an ordinance purporting to limit the expenditures for this object to this amount, and directed the auditor not to audit, and the treasurer not to pay, any demand in excess thereof. In holding and conducting said election, however, the board of election commissioners and the registrar of elections incurred liabilities and charges against the city and county in a sum of upwards of forty thousand dollars in excess of the amount thus set apart, and made out and delivered warrants therefor on the general fund to the parties claiming to be entitled to the same. After warrants amounting to one hundred and fifty thousand dollars had been paid, the plaintiff herein commenced the present action against the defendant, who is the auditor of said city and…