Auditor of Public Accounts v. Dugger & Foley
Auditor of Public Accounts v. Dugger & Foley
Opinion of the Court
These claims are founded on the 67th section of the tobacco inspection law; and, as it is agreed that the tobaccos for which the chancellor has given the appellees a decree, were in the warehouse and consumed with it, there could be no doubt as to the liability of the commonwealth to pay for them, but for the 3rd section of the act. It is agreed, that for the three successive years preceding the fire, this house had not received tobacco enough to pay the warehouse rents and salaries of the inspectors; yet that no step had been taken to discontinue the inspection, but on the contrary, that for those years inspectors had been regularly recommended by the county court, and commissioned by the executive. Under this state of things, the attorney general insisted, that the inspection was ipso facto discontinued by the law, and could not be kept up by the improper conduct of the county court in recommending inspectors, or of the executive in commissioning them. But I cannot ■think so. It has long been the policy of the commonwealth
The question of interest remains to be considered. It has been several times discussed, whether the commonwealth is liable to pay interest on claims against her; but, as a general doctrine, I do not think it has been decided exactly on what footing she stands in this respect. In the
Cabell, J. concurred.
Two questions are presented for the consideration of the court in this case: 1. Is the commonwealth responsible for the demand of the petitioners ? and if it be so, 2. Is the commonwealth bound to pay interest upon the sum which may be found to be due ?
The demand arises under the 67th section of the tobacco inspection law; and the commonwealth’s exemption from liability is claimed under the 3rd section of the same law. Upon the agreed state of the facts of the case, I am clearly of opinion, that the commonwealth is liable for the tobacco of the claimants. The provision of the law does not, in my conception, operate ipso facto a discontinuance of the warehouse. It is merely directory to the functionaries of the'government. So long as they continued to appoint inspectors of the warehouse, so long were the tobacco planters justified in looking upon the establishment as a public establishment. The discontinuance of the warehouse was to depend upon the state of the accounts; upon a comparison between the disbursements and receipts; a comparison which it was the duty either of the county court or of the executive (both of which were in possession of the returns) to make, before each annual appointment of inspectors. It could not have, been the design of the act, that every to
The question relating to interest is more important, and not so clear. It is contended, that the commonwealth engages by the statute, that she will malee good the loss of tobacco sustained by the owner; that she discharges the inspectors and assumes their responsibility; and that as the inspectors would have been liable to interest, the commonwealth must be so. But I am of opinion, that, whatever may be the general principle, interest ought not to be allowed in this case.
Decree reversed, as to so much thereof as allowed interest, and affirmed as to the residue.
Reference
- Full Case Name
- The Auditor of Public Accounts v. Dugger and Foley
- Status
- Published