Edward Douglass White

“ To prevent the general limitation dedicating each year's revenues to each year's debts from operating to prevent the surplus from being applied to debts of previous years, should the city so desire, the law said the city 'may' so use it.
It is familiar doctrine that, where a statute confers a power to be exercised for the benefit of the public or of a private person, the word 'may' is often treated as imposing a duty, rather than conferring a discretion. ”

“ Justice Grier, observed: 'It is only where it is necessary to give effect to the clear policy and intention of the legislature that such a liberty can be taken with the plain words of the statute.'
In the law to be construed here it is evident that the word 'may' is used in special contradistinction to the word 'shall,' and hence there can be no reason for 'taking such a liberty.' The legislature first imposes an imperative duty,-the application of the revenue of each year to the expenses thereof,-and then makes provision for the case of an excess of revenue over expenses. ”

“ The right which the relator asserts rests upon the premise that the third section of the act of 1877 contractually dedicated the surplus fund of any year to the payment of creditors holding claims for years sebsequent to 1877, which claims were made by law payable out of the revenues for such subsequent years. ”