Final answer:
An accountable officer cannot avoid pecuniary liability for improper expenditure due to a time lapse; the answer is b) False. The necessary and proper clause does not limit national power, Dillon's Rule limits local government autonomy, and colonists objected to the application of taxes, not taxation itself.
Step-by-step explanation:
No, an accountable officer cannot escape pecuniary liability for an improper expenditure just because the government does not raise a charge against the account within the three-year period.
Under the principle of law known as the statutes of limitations, there are time limits for bringing legal actions. However, the statutes of limitations generally apply to civil cases, such as personal injury or contract disputes.
In cases involving improper public expenditure, the government may have different mechanisms and time frames for holding accountable officers responsible.