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the armory for such temporary use ceases, accompanied by the certificate of the quartermaster-general that the sum so paid is the correct amount; and all moneys so received shall be paid into the treasury of the commonwealth.

In an opinion dated Nov. 14, 1907, my predecessor advised the Adjutant-General that

A consideration of these statutes shows that it was the intention of the Legislature to permit a qualified and restricted use of armories for purposes other than military purposes. The term "public purposes," as used in the existing law, must be taken to impart a still wider use than primarily permitted, although the Legislature has not defined its limits. It is a matter of some difficulty to arrive at a satisfactory definition of the words "public purposes" as used in said act. The word "public" is defined by the Century Dictionary to mean "open to all the people, shared in or to be shared or participated in or enjoyed by people at large; not limited or restricted to any particular class of the community;" and there is nothing in the statute under consideration which shows an intention of the Legislature to give to it any new meaning or to change the signification which is given to the word in ordinary speech.

I am of opinion, however, that, speaking generally, the words "public purposes" are intended to mean some purpose which is of general interest or benefit to the community at large, to which any person who desires may obtain admission, either with or without the payment of a reasonable fee.

In this conclusion I concur, and am of opinion that meetings of political parties which are of general interest to the community at large and to which any person who desires may obtain admission, as well as meetings of like character for the discussion of questions of public policy, are public purposes within the provisions of St. 1908, c. 604, § 140, above cited.

You further inquire "whether or not the Governor, as Commander-in-Chief, may allow the temporary use of armories for such purposes without charge." By reason of the provision that "the compensation fixed by the commander-in-chief for every such temporary use shall be paid to the treasurer and receiver general within ten days after the occupation of the armory for such temporary use ceases, accompanied by the certificate of the quartermaster general that the sum so paid is the correct

amount, and all moneys so received shall be paid into the treasury of the commonwealth," I am of opinion that the statute does not contemplate that such use should be permitted without compensation therefor to the Commonwealth.

You further submit for my consideration an instruction, intended to be given to custodians of armories, as follows:

The use of the drill sheds of armories for rallies of political parties or meetings for the discussion of questions of public policy is a public purpose.

You inquire whether or not such instruction is in accordance with the existing laws. With the qualification that rallies of political parties or meetings for the discussion of questions of public policy are such as to be of general interest or benefit to the community at large, I am of opinion that the instruction which you quote in substance agrees with existing laws.

To the
Governor and
Council.
1911
January 21.

ANNUAL APPROPRIATIONS-STATEMENTS

STATEMENTS OF AMOUNTS RE-
GOVERNOR AND
EXAMINATION

QUIRED FOR THE ENSUING FISCAL YEAR

-

COUNCIL VERIFICATION OF ESTIMATES
AND AUDIT OF BOOKS OF ACCOUNT.

St. 1910, c. 220, § 1, requiring that every officer or board having charge of any
department, institution or undertaking which receives an annual appropria-
tion from the treasury of the Commonwealth, shall annually submit to the
Auditor statements in detail showing the amounts appropriated for the
current fiscal year and required for the ensuing fiscal year, and that the
Auditor shall combine such statements with a like statement relating to his
own department in one document, to be printed and submitted on or before
the first Thursday in January to the Governor and Council for examination,
and by the Governor transmitted to the General Court with such recommenda-
tions as he may deem proper, does not confer upon the Governor and Council,
or upon the Governor alone, any new or additional authority to examine,
for the purpose of verifying or otherwise investigating such statements, the
expenditures or books of accounts of, or to prescribe for such purpose the
method of accounting which shall be used by, any State officer or board.

You have orally required my opinion upon the question of your authority, under the provisions of St. 1910, c. 220, to verify or to make investigation with reference to the estimates submitted to you by officers or boards having charge of any

department, institution or undertaking which receives an annual appropriation of money from the treasury of the Commonwealth in accordance with such provisions, by examining and auditing the books and accounts or prescribing the methods of accounting of such officers or boards.

The statute to which you refer is as follows:

SECTION 1. Every officer or board having charge of any department, institution or undertaking which receives an annual appropriation of money from the treasury of the commonwealth, including annual appropriations to be met by assessments, shall, annually, on or before the fifteenth day of November, submit to the auditor of the commonwealth statements in detail showing the amount appropriated for the current fiscal year and the amounts required for the ensuing fiscal year, with an explanation of the reason for any increased appropriation, and with citations of the statutes relating thereto, and with a statement of the expenditures for the current year and for each of the next preceding two years. The said estimates shall not include any estimates for special purposes or objects. The auditor of the commonwealth shall embody the said statements, with a like statement relating to his own department, in one document, which shall be printed, and shall be submitted on or before the first Thursday in January of each year to the governor and council for examination, and the governor shall transmit the same to the general court with such recommendations, if any, as he may deem proper. The auditor shall also submit his estimates for the ensuing fiscal year for the ordinary and other revenue of the commonwealth which shall be made a part of the document herein provided for. Copies of the document shall be distributed to the members of the general court.

SECTION 2. Officers, heads of departments, boards, commissions and trustees of institutions, who, in their annual reports, or otherwise, recommend appropriations from the state treasury for special purposes or objects, including appropriations to be met by assessments in addition to the ordinary running expenses, shall submit estimates thereof in detail to the auditor of the commonwealth on or before the fifteenth day of November in each year, and he shall classify them and embody them in one document which shall be printed, and shall be submitted on or before the first Thursday in January of each year to the governor and council for examination, and the governor shall transmit the same to the general court with such recommendations, if any, as he may deem proper. He shall make recommendation as to how much should be raised by the issue of bonds and how much should be paid out of current revenue. Copies of the document shall be distributed to the members of the general court.

SECTION 3. The plans, estimates and specifications made in accordance with the provisions of chapter five hundred and twenty of the acts of the year nineteen hundred and seven, or of amendments thereof, relating to any improvement described in either of the documents aforesaid, shall at the same time be submitted to the governor and council.

SECTION 4. The auditor shall furnish to the governor and council such further information in regard to the revenue, expenditures and other financial operations of the commonwealth, and in such form as the gov ernor may require.

SECTION 5. The governor may, in his discretion, transmit to the general court from time to time, with his recommendations, if any, thereon, particular items in either of the said documents, and may withhold other items for further investigation.

SECTION 6. Section twenty-six of chapter six of the Revised Laws, as amended by section six of chapter two hundred and eleven of the acts of the year nineteen hundred and five and section five of chapter five hundred and ninety-seven of the acts of the year nineteen hundred and eight, and all acts and parts of acts inconsistent herewith, are hereby repealed.

SECTION 7. This act shall take effect upon its passage.

It is to be observed that this statute provides that the Auditor shall in the first instance receive the estimates of State officers and boards and transmit them to the Governor and Council for examination, together with estimates for ordinary and other revenue of the Commonwealth made by him, and that the only power vested in the Governor with respect to such estimates is that of making such recommendations as he may deem proper. It is also made the duty of the Auditor to furnish to the Governor and Council further information in connection with such estimates regarding the revenue, expenditures and other financial operations of the Commonwealth in such form as the Governor may require.

I am of opinion that this statute does not confer upon the Governor and Council, or upon the Governor alone, any new or additional right to examine the expenditures or books of account of, or to prescribe the method of accounting which shall be used by, any State officer or board for the purpose of verifying or otherwise investigating the estimates so required. It is already provided by St. 1908, c. 597, § 4, that

Under the direction of the auditor, the supervisor of accounts shall direct and control all the accounts in all departments, and shall have full authority to prescribe, regulate and make changes in the methods of keeping and rendering accounts, and shall see that they are properly maintained, and that all items are correctly allocated between capital receipts and disbursements and operating revenue and expense. He shall establish in each department a proper system of accounts, which shall be uniform so far as is practicable. He shall establish a proper system of accounting for stores, supplies and materials, and may provide, where he deems it necessary, for a continuing inventory thereof. He may inquire into the methods of purchasing and handling such stores, supplies and materials by the departments, reporting to the auditor such changes as may in his judgment be deemed wise. He shall provide such safeguards and systems of checking as will insure, so far as is possible, the proper collection of all revenue due the commonwealth; and, where he deems it necessary, shall provide that forms and receipts shall be numbered consecutively, making the departments responsible for their use or cancellation;

and by section 6 that

Whenever the word "departments" occurs in this act it shall be understood to include all departments, boards, commissions, institutions and offices of the commonwealth which incur expense or to which income accrues, unless the context requires a different interpretation.

Under these provisions of law the Auditor is given full authority to prescribe, regulate and make changes in the methods of keeping or rendering accounts in all State departments, boards, commissions and offices, and to see, by audit or otherwise, that they are properly maintained; and there is nothing in the language of St. 1910, c. 220, to warrant a conclusion that by its enactment the Legislature intended to supersede or modify the authority of the Auditor under the statutes above cited by conferring upon the Governor and Council any supervision or control of public expenses or the methods of accounting therefor. Upon the contrary, it is the obvious intention of the latter statute that the estimates furnished to the Governor and Council in accordance with its requirements should be furnished through the Auditor, and that any additional informa

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