Carter

This is an appeal from a judgment of mandate which ordered the treasurer of Big Rock Creek Irrigation District to pay certain warrants, issued by the district, from the funds then in the treasurer’s hands. Under authority found in certain provisions of the Wright irrigation act, four thousand dollars was raised by a special tax upon the property of Big Rock Creek Irrigation District. This tax was directly authorized by the qualified electors of the district, and was raised for the purpose of “the payment of salaries of officers and agents of the district, repairs, maintenance and protection of the ditches and other property and rights of the district.” Subsequently, the board of directors met and apportioned this four thousand dol *105 lars to certain specific funds, to wit, one thousand dollars to the “expense fund,” one thousand dollars to the “litigation fund,” and two thousand dollars to a fund then and there created to be known as the “engineer’s fund.” The various warrants of the district here involved, in all substantial parts, may be said to be in the following form:

Some of these warrants were issued prior to the voting of the aforesaid tax.

There were no funds in the…