THOMAS
Justice.
The
question for decision is stated in appellants' motion to
reinstate the injunction. The allegations of the petition
among other things, are:
"1.
For that this cause is filed for the protection of Russell
County's revenue and prays a construction of Title 51
Section 713, of the Code of Alabama of 1940, which gives to
Russell County twenty (20%) per cent of the monies collected
as motor vehicle and trailer license taxes, i. e., 'if
the owner of a motor vehicle does not reside in an
incorporated city or town then eighty (80%) per cent shall go
to the State and twenty (20%) per cent to the County in which
the owner of the motor vehicle resides. * * *.'
"2.
For that Russell County, unless said injunction is reinstated
by this Honorable Court, will suffer an irreparable loss in
its revenues."
The
provisions of the statute, Code 1940, Tit. 51, § 713, page
1018, are: "The money collected as motor vehicle and
trailer license taxes, less all the expense necessary for the
purchase and delivery of the motor vehicle tags required by
this article, the purchase and delivery of the blank
receipts, license blanks and other printing necessary in the
licensing and taxing of motor vehicles, and the salary of
officers or employees engaged in such department, together
with all other necessary expenses for the enforcement of this
article, shall be distributed as follows: Seventy percent to
the state and thirty percent to the incorporated city or town
in which the owner of the motor vehicle resides. All amounts
of motor vehicle and trailer license taxes received by a city
or town hereunder in excess of twenty percent of such motor
vehicle and trailer license taxes shall be used exclusively
for the construction, improvement and maintenance of highways
or streets and administrative expenses in connection
therewith, including the retirement of bonds for the payment
of which such revenues may have been pledged
and for no other purposes. If the owner of a motor vehicle
does not reside in an incorporated city or town, then eighty
percent shall go to the state and twenty percent to the
county in which the owner of the motor vehicle resides. The
money collected as motor vehicle license taxes by the state,
less salaries and expenses, shall be used exclusively to
create a sinking fund for the prompt and faithful payments of
the principal and interest on good road bonds and for
construction, maintenance and as required under provisions of
Article XX of the Constitution of Alabama. (Ib.; 1939, p.
518.)" [Italics supplied.]
The
prayer of the "motion to reinstate injunction" is:
"Complainants pray that this Honorable Court or one of
the Justices thereof make and enter an order directing the
reinstatement of the injunction pending a construction by an
appeal to this Honorable Court of Title 51, Section 713, of
the Code of Alabama 1940. And if complainants be mistaken
herein prayed for in the said motion, they pray for such
other, further, and general relief as they may be entitled to
under the law and rules of this Honorable Court."
The
solicitor for respondent Judge of Probate, among other
things, moved for a dissolution of the temporary writ of
injunction on grounds that:
"*
* * there is no equity in the bill.
"*
* * it affirmatively appears on the face of the bill that the
complainants are not entitled to the relief prayed for in
said bill of complaint." and say in answer:
"*
* * this Respondent admits that motor vehicle and trailer
license taxes, represented by motor vehicle and trailer tags,
required by law to be paid by the owners of such motor
vehicles and trailers, who reside in, or are inhabitants of
Russell County, or who habitually use said
motor vehicles and trailers in the conduct of any business in
said County, are collected by the Judge of Probate of said
County. The remainder of said paragraph is respectfully
denied.
"Further
answering said paragraph 3 the Respondent avers that the
County of Russell is entitled to receive only twenty per
cent. of the amount of money collected by the Judge of
Probate as motor vehicle and trailer license taxes, less the
necessary expenses as provided by law, in cases where the
owners of such motor vehicles do not reside in any
incorporated city or town, but that if the owners of such
motor vehicles or trailers reside in an incorporated city or
town the County is not entitled to receive any portion of
such motor vehicle or license taxes, in such case the
incorporated city or town in which the owners reside being
entitled to thirty per cent. of such motor vehicle license
taxes and the State of Alabama seventy per cent. of the same.
"Further
answering, this Respondent avers that he has never withheld
or intended to withhold and pay to anyone else any portion of
the money collected by him from the sale of motor vehicle and
trailer license tags to which the County of Russell is
legally entitled and avers further that there are certain
taxi cab companies who are domiciled in the City of Columbus,
Georgia, and the Columbus Transportation Company, a
Corporation, with its principal place of business in the City
of Columbus, Georgia, who are not domiciled in and who are
not residents of Russell County, Alabama, and which said
companies are engaged in the business of carrying passengers
for hire over and upon the streets of the City of Phenix
City, Alabama, and that the operations of said companies are
confined exclusively to the limits of said City, and that
under the laws of said State and under an opinion of the
Attorney General of the State of Alabama rendered in said
cause, the City of Phenix City, Alabama, is entitled to
receive thirty per cent. of the amount received by him from
the sale of license tags to said Columbus Transportation and
said taxi cab companies who use the streets of said City,
less the necessary expenses of collection, as provided by
law, and which said sum it is the duty of this Respondent to
pay to said City of Phenix City."
Such
are the respective contentions of the parties in the
pleadings that present to this court for construction the
statute as applied to the facts on which the trial court
acted.
The
case was tried on an agreed statement of facts as stated in
brief and oral argument. It is as follows: "The only
issue for determination by the Court in this cause is the
legal distribution by the Judge of Probate of Russell County
Alabama, of the proceeds derived from the sale of motor
vehicle licenses to the Columbus Transportation Company for
its
busses which transport passengers for hire within the limits
of the cities of Columbus, Georgia, and Phenix City, Alabama,
and of proceeds derived from the sale of motor vehicle
licenses to the owners of various taxi cabs which operate
from the City of Columbus, Georgia, and carry passengers for
hire over and upon the streets of the City of Phenix City,
Alabama. The operations of the busses of the Columbus
Transportation Company in Alabama are confined exclusively to
the streets of the City of Phenix City, Alabama. The taxi
cabs involved in this litigation are what are known as
'Dime...
