Board of Commissioners v. State ex rel. Michener

The act of December, 1865, requiring county auditors to examine the records in their respective offices for the purpose of ascertaining the amount of school funds held in trust, provides that reports shall be made to the county commissioners, and that copies of the reports shall be forwarded to the superintendent of public instruction, and that the statement of the auditor, when approved by that officer, “ shall be taken as conclusive evidence of the facts therein contained.” Acts of Special Session, 1865, p. 144.

The question which is presented to us by the record and by the argument of…