State ex rel. Cramer v. Hager

• Decision Date: 21 March 1887
• Citation: 3 S.W. 844,91 Mo. 452
• Parties: The State ex rel. Cramer, Prosecuting Attorney, v. Hager et al., Judges of the County Court, et al., Appellants
• Court: Missouri Supreme Court

3 S.W. 844

91 Mo. 452

The State ex rel. Cramer, Prosecuting Attorney, v. Hager et al., Judges of the County Court, et al., Appellants

Supreme Court of Missouri

March 21, 1887

Appeal from Cape Girardeau Circuit Court. -- Hon. J. D. Foster Judge.

Affirmed.

R. B Oliver for appellants.

(1) The holders of said bonds having obtained judgments in the federal circuit court against the municipal authorities of Cape Girardeau county, on coupons detached from said bonds the state circuit court will not be allowed, by injunction, to paralyze the process of said federal courts, issued in aid of, and to give effect to, said judgments. High's Extra. Leg. Rem., sec. 395, p. 281; Mayo v. Lord, 9 Wall. 575; High on Injunction, sec. 158, p. 96; McKin v. Voorhis, 7 Cranch, 279; State ex rel. Wilson v. Rainey, 74 Mo. 229. (2) Nor does it make any difference that this court, in the case of Ranney v. Bader, 67 Mo. 476, held that these identical bonds were illegal and void. In the case of State ex rel. Wilson v. Rainey, supra, this court, in effect, said: That when a county court, acting in obedience to a mandate from the federal court, directing a county court to levy a tax for the purpose of paying a judgment of the federal court against a county, the courts of this state will not interfere to prevent the collection of such tax. State ex rel. Wilson v. Rainey, 74 Mo. 229. (3) Section 2, of the act of 1868, provides that the county court "shall levy, and cause to be collected, in the same manner as county taxes, a special tax," to pay the interest and principal of such bonds. Now, the subsequent act of the legislature, as embraced in section 6799, of the Revised Statutes of Missouri, is an attempt on the part of the legislature to destroy and annul the power of the county court to levy and cause to be collected the special tax authorized by the law under which the bonds were issued. Such an act would be, as to the holders of these bonds, unconstitutional and void. Murray v. Charleston, 96 U.S. 432; Van Hoffman v. City of Quincy, 4 Wall. 535; Butz v. City of Muscatine, 8 Wall. 575; High's Extra. Leg. Rem., sec. 395, p. 282; Laws of Mo., 1868, p. 93, sec. 2; R. S., sec. 6799.

Maurice Cramer, Prosecuting Attorney, D. L. Hawkins and Wilson Cramer for respondent.

(1) The failure of the county court to follow the requirements of section 6799, of the Revised Statutes, in ordering the levy, assessment, and collection of a special tax of two per cent. to pay the judgments of the United States circuit court rendered the tax null and void. State ex rel. Clinton Co. v. Railroad, 87 Mo. 236. (2) It is well settled in this state that the collection of an illegal tax may be enjoined. State ex rel. v. Sanderson, 54 Mo. 203; Mathis v. Town of Cameron, 62 Mo. 504; Overall v. Ruenzi, 67 Mo. 203; Ranney v. Bader, 67 Mo. 476; Ewing v. Board of Education of Jefferson City, 72 Mo. 436; Valle v. Zeigler, 84 Mo. 214. (3) The suit is properly brought in the name of the state. State v. Saline County Court, 51 Mo. 350; State ex rel. v. Sanderson, 54 Mo. 203; Mathis v. Town of Cameron, 62 Mo. 504.

Sherwood, J. Norton, C. J., absent.

OPINION

Sherwood, J.

The circuit court granted a temporary injunction, restraining the judges of the county court of Cape Girardeau county, and others, from collecting a certain special tax of two per cent., ordered to be levied on all real and personal property in Cape Girardeau township, for the purpose of paying certain judgments rendered in the United States circuit court for the eastern district of Missouri, which judgments were based on coupons attached to bonds issued under the provisions of the act of March 23, 1868, commonly known as the township aid act. On final hearing the temporary injunction was made perpetual; and this ruling was based on the express ground that the steps required by section 6799 had not been complied with, prior to extending the tax on the tax-books, and levying the same.

It has been ruled by this court that taxes of the nature now in question, can only be levied and collected in the manner provided in said section, and that unless the methods prescribed are pursued, the failure to pursue them, when, as here, they are the conditions essential to the exercise of the power, will render the tax invalid. State ex rel. v. Railroad, 87 Mo. 236. Here those methods, those conditions precedent, were not followed; and hence, the county court having no inherent power to levy a tax, and deriving its only authority from the state, must, of necessity, pursue the course in this regard, marked out by the sovereign authority, by its laws. State ex rel. v. Railroad, supra.

Under the former ruling of this court, it is well established that the state may, through its proper officers, maintain a bill to enjoin public or municipal corporations from acting in contravention of the constitution and laws of the state. State v. Saline County Court, 51 Mo. 350; State v. Callaway County Court, 51 Mo. 395; State ex rel. v. Sanderson, 54 Mo. 203; Ranney v. Bader, 67 Mo. 476; 2 High on Inj., secs. 1282, 1304. In the case at bar, there was ample ground for the interposition of the prosecuting attorney in his endeavors to keep the judges of the county court and other officers within the confines of their legitimate authority.

Nor do I see that the matter being discussed is at all affected because the action of the county court was produced by the mandate of the federal court. If, as already seen, the county court was powerless to act, except when acting in conformity to express statutory conditions, it was still the duty of the judges to comply...