In a landmark decision handed down February 3, 1940, the case Wright v. Callahan (61 Idaho 167-183; 1940) found that the "... entire statute creating office of state comptroller (was) void for unconstitutionality of part, the essential purpose of which (was) to divest the state auditor of his constitutional powers and duties ..."  The court also stated the "legislature may prescribe duties in addition to those prescribed by the Constitution, provided, those prescribed by the legislature do not conflict with the duties either expressly or impliedly prescribed by the Constitution.
On February 3, 1940, a pivotal decision in Wright v. Callahan (61 Idaho 167-183; 1940) concluded that the "... entire statute establishing the office of state auditor (was unconstitutional because it aimed to deprive the state auditor of his constitutional authority and responsibilities ..." The court also noted that "the legislature can assign extra tasks beyond those mandated by the Constitution, as long as these additional duties do not contradict the constitutional obligations either explicitly or implicitly stated.