Stanley Matthews

“ So, if the fact necessary to the existence of the authority was by law to be ascertained, not officially by the officers charged with the execution of the power, but by reference to some express and definite record of a public character, then the true meaning of the law would be that the authority to act at all depended upon the actual objective existence of the requisite fact, as shown by the record, and not upon its ascertainment and determination by any one ”

“ They are bound, it is true, to learn from the assessment what the limit upon their authority is, as a necessary preliminary in the exercise of their functions and the performance of their duty, but the information is for themselves alone. ”

“ This registration is made the basis on which he ascertains the amount of taxes annually to be levied to meet the accruing interest and sinking fund to be certified to the county clerk, who is to ascertain and levy the tax for that purpose, to be collected and paid to the county treasurer. The section of article 12 of the constitution already cited, requires, as essential to the validity of municipal bonds, an indorsement thereon of a certificate signed by the secretary of state and auditor of state showing that the same is issued in pursuance of law. ”

“ It is not necessary, it is true, that the recital should enumerate each particular fact essential to the existence of the obligation. A general statement that the bonds have been issued in conformity with the law will suffice, so as to embrace every fact which the officers making the statement are authorized to determine and certify. A determination and statement as to the whole series, where more than one is involved, is a determination and certificate as to each essential particular. ”