Choctaw County v. Tennison

• Decision Date: 25 May 1931
• Docket Number: 29520
• Citation: 134 So. 900,161 Miss. 66
• Court: Mississippi Supreme Court
• Parties: CHOCTAW COUNTY v. TENNISON et al

134 So. 900

161 Miss. 66

CHOCTAW COUNTY v. TENNISON et al

No. 29520

Supreme Court of Mississippi

May 25, 1931

Division B

1 STATUTES.

Several sections of Code dealing with same subject-matter should be so interpreted that each will fit into general and dominant policy of particular system.

2 COUNTIES. Lack or insufficiency of funds necessary to pay county indebtedness incurred, under positive statute, and road and bridge obligations arising out of emergency, held not to invalidate indebtedness and obligations (Code 1930 sections 3974, 5977, 5979).

Outstanding obligations and indebtedness of county for which it sought to issue bonds under Code 1930, section 5977, were incurred for courthouse expenses, officers' salaries and expenses, and many other items imposed by positive statute, and part thereof was also incurred and expended on roads and bridges in emergency cases. At time such indebtedness and obligations were incurred, county did not have on hand sufficient funds to pay same.

HON. T. P. GUYTON, Chancellor.

APPEAL from chancery court of Choctaw county, HON. T. P. GUYTON, Chancellor.

Proceeding by Choctaw county, opposed by K. L. Tennison and others, for a decree validating an issue of bonds. From an adverse decree, the county appeals. Reversed and decree rendered.

Reversed, and decree here validating said bonds.

J. T. Crawley, of Kosciusko, and R. E. Nason, of Ackerman, for appellant.

Debts incurred by operation of law such as court expenses, salaries of county officers, members of the board of supervisors, and other general expenses incident to the necessary operation of a county are expenses that cannot be avoided but are such that have to be paid. These debts not being incurred by the board of supervisors, warrants could be issued for each of these accounts for any amount so incurred by operation of law without violating section 6979 of the Code of 1930, which was section 7836 of the Code of 1927. Where accounts were incurred as an emergency in accordance with the agreement herein filed, these accounts could legally be incurred and the warrants issued therefor when there were no funds in the county treasury or in the particular fund out of which the proposed accounts were to be paid.

Section 5977 of the Code of 1930 expressly authorizes the board of supervisors of a county to issue bonds to take up legal and undisputed outstanding obligations.

The fundamental rule of construction of a statute is to understand and give effect to the intention of the legislature as expressed in the statute.

Darnell v. Johnson, 109 Miss. 570, 68 So. 780; Rosenberry v. Norsworthy, 135 Miss. 845; Prather v. George, 108 Miss. 670; City of Holly Springs v. Marshall County, 104 Miss. 752.

If the correct interpretation of section 5977 of the 1930 Code is that no account can be allowed or incurred when there are no funds in the treasury to pay the same, except for expenses incurred by the general county funds of the county, then section 170 of our constitution is a nullity. The board of supervisors under said section have full jurisdiction over roads, ferries and bridges, and this necessarily gives to them the authority to maintain said roads and bridges.

E. M. Livingston, of Louisville, for appellees.

It is unlawful for the board of supervisors to allow a claim against a county where there are no funds in the treasury with which to pay it.

Marshall County v. Callahan, 130 Miss. 271, 94 So. 5.

A city cannot without such petition purchase property on a credit basis extending over a number of years, and a contract by the city to pay annually a sum equal to the entire tax on designated property for each year is ultra vires and void.

Edwards House Company v. City of Jackson, 96 So. 170.

Under Laws 1918, chapter 209, as amended by Laws 1920, chapter 326, section 1, and Hemingway's Code, section 6053, relative to creation of indebtedness by municipalities, city, in making unauthorized contract for purchase of property, held, without power to contract to pay three thousand dollars per annum as rent in case the deed should not be delivered or should become void.

Edwards House Company et al. v. City of Jackson, 96 So. 628.

Section 5979, Code of 1930 first made its appearance in the Laws of Mississippi as chapter 209, Laws of 1920. In 1918 the legislature undertook to get the various counties and the municipalities of the state on a cash basis and enacted chapter 209 of the Laws of 1918 to accomplish that purpose. The statute seems to be mandatory and provides that the boards of supervisors and various municipalities shall issue bonds to pay their legal valid outstanding indebtedness. The legislature in passing this act was paving the way for the passage of section 5979 which was passed in 1920.

These accounts could not be legally incurred as an emergency measure.

Chapter 225 of the Laws of 1922.

The budget was not exceeded, and this being the case the board was not warranted in incurring these obligations under the provisions of chapter 225 of the Laws of 1922.

The laws of Mississippi made ample provision for boards of supervisors to meet their obligations without violating any statute.

Sections 252 and 261, Code of 1930.

The board had ample authority under the law to borrow funds in anticipation of taxes by the prescribed legal procedure whereby they might have kept funds in the treasury to meet these expenses. They did not see fit to elect to follow the statute and make their obligations legal and should not now be permitted to issue and sell bonds to meet expenses illegally incurred, and incurred in violation of section 5979, Code of 1930.

McClelland & Tubb, of West Point, for appellees.

Sections 5977, 5978 and 5979, should be so construed as to give effect and meaning to each of them if it is possible so to do, and it is the policy of this court to do so.

Holly Springs v. Marshall County, 104 Miss. 752; Middleton v. Lincoln County, 122 Miss. 673; Dresser v. Hathorn, 144 Miss. 24; McKenzie v. Boykin, 111 Miss. 256.

Section 5977 is not applicable to the road and bridge funds of the county and sections 5978 and 5979 are applicable thereto.

There can be no outstanding, legal undisputed obligations of the county, except such as are due and payable from the general county fund, because any obligation or indebtedness incurred against the other funds of the county is not a legal obligation of the county because of the inhibitions of sections 5978 and 5979, and therefore, section 5977 can apply only to the general county fund.

A county or the board of supervisors were prohibited by what is now section 5979 of the Code of 1930 from allowing claims where there are no funds with which to pay the same.

Marshall County v. Callahan, 94 So. 5.

No claims against the county are valid claims until allowed.

Pope v. Tunica County, 52 Miss. 422.

Frank A. Critz, of West Point, and B. H. Loving, of Columbus, amici curiae.

When you construe section 5979 in connection with section 5977, and the other statutes relating to the act of the boards of supervisors and their duties as provided by the constitution, and after careful study of these two sections the proper construction to be placed on section 5977 is that it covers the indebtedness necessarily incurred by the board of supervisors for the repair of roads and bridges and for the replacement of bridges by bridges which are practically suitable for the purposes which the original bridge destroyed was used, and which was not and could not have been anticipated by the board and for unanticipated expenses in the holding of courts, etc., or in other words to take care of unanticipated expenses in the operation of all the functions of the county and the roads and bridges thereof as the same had been operated, and it is a statute enacted for the purpose of meeting unanticipated indebtedness which necessity caused to be incurred.

Any other interpretation or construction of sections 5977 and 5979 by which the construction of section 5979 was limited, so as to cover every warrant and every indebtedness incurred, where there is insufficient money in the particular fund from which the allowance should be made, would be illegal then section 5977 is an absolute nullity because if section 5979 was followed strictly as to every warrant and as to every debt incurred, there could not possibly be any legal and outstanding warrants or other obligations and insufficient funds in the treasury to pay them.

The construction of sections 5977 and 5979 which would harmonize these two sections would be such construction as would make section 5977 apply to accumulated, unanticipated, necessary expenses for repairs, court expenses and other expenses provided for the operation of the county by law, in which the taxes levied have not been sufficient to meet or on account of failure of the collection of taxes, there is not sufficient funds to meet such obligations, and section 5979 applies to indebtedness to be incurred by the board for additions, special improvements and changes and not to necessary repairs and other expenses specifically provided by the statute.

OPINION

Griffith, J.

Section 5977, Code 1930, reads as follows: "Every municipality and every county in this state which has or may hereafter have legal and undisputed outstanding warrants or other obligations, and insufficient funds in the treasury to pay them or any of them, is empowered and required to at once prepare for, and take up such warrants and other obligations from the proceeds of serial bonds which shall be issued for such purpose, as is provided by law for issuance of bonds for the payment of outstanding obligations. Such bonds to pay such outstanding obligations shall be issued regardless...