Cases argued and decided in the Supreme Court of the State of Texas, during the Austin session, 1874. Volume 40. Page: 521

                                
1874.]         BLEDSOE V. INT. R. R. CO.       562-563
given to the comptroller. "He shall superintend," which
includes the power of directing under the [562] law. True,
he must " perform such other duties as may be prescribed by
law," but only such as are in conformity with the constitution,
and are compatible with his powers under it.
The comptroller being thus placed at the head of the
fiscal department, clothed with the power of directing the
same, and entitled to bring to his aid able counsel, surely it
was intended that in all matters pertaining to the duties of
his office, under the constitution, he should exercise judgment
and discretion.
To countersign and register state bonds would manifestly
be an official act, and one pertaining to his general duties
under the constitution; for that done, and the bonds would
stand as audited and perfected claims against the government,
and would perhaps operate as warrants on the
treasurer.
Furthermore, the comptroller should determine, before
countersigning and registering the bonds, whether they in all
respects conform to the law; and should consider also the
different provisions of the law as they relate to his obligations
under the constitution.
1. The bonds presented to himf in this case, as appears from
the record, are made payable in the city of New York, so
also the coupons; when the act of incorporation provides
only that the coupons should be made payable in that city.
2. The act provides that he shall assess a tax on all the
taxable property in the state, to meet the accruing interest
on said bonds and to raise a sinking fund; when no tax for
that purpose appears to have been levied by the legislative
authority.
3. The act provides that the fund raised by taxation, and
deposited in the treasury, shall be subject to the order of the
governor to meet the payment of the debt; when by the
constitution the superintendence and direction of all the fiscal
affairs are given to the comptroller.
[563] All these and more are proper matters for the exercise
of judgment, both upon the facts and in expounding
521