Commonwealth v. Sanderson
Decision Date | 10 March 1938 |
Citation | 195 S.E. 516 |
Court | Virginia Supreme Court |
Parties | COMMONWEALTH. v. SANDERSON. |
Appeal from Circuit Court of City of Richmond; Julien Gunn, Judge.
Proceeding by J. S. Sanderson against the Commonwealth of Virginia for a declaratory judgment to determine whether chauffeurs employed by the Commonwealth, its agencies or political subdivisions, must pay a license tax. From a decree for plaintiff, defendant appeals.
Reversed.
Argued before CAMPBELL, C. J., and HOLT, HUDGINS, GREGORY, BROWNING, EGGLESTON, and SPRATLEY, JJ.
Abram P. Staples, Atty. Gen., and S. W. Shelton, Asst. Atty. Gen., for the Commonwealth.
James E. Cannon and J. Elliott Drinard, both of Richmond, for appellee.
Must chauffeurs or other employees of the Commonwealth, its agencies or political subdivisions, pay a license tax?
In House Bill 339, passed by the General Assembly and approved March 26, 1932, Acts 1932, c. 342, p. 613, we find "The Motor Vehicle Code of Virginia." That act undertakes to consolidate, simplify, and restate all relevant statutes. This is section 36 of that Code:
House Bill 103 was enacted at the same session of the General Assembly and was approved March 29, 1932, Acts 1932, c. 385, p. 775. It deals specifically with the licenses of chauffeurs and the penalties to be assessed against them for negligent operations. Subdivision (b) of section 10 in part reads:
"On and after the first day of July, nineteen hundred and thirty-three, no other person, except those expressly exempted as hereinbefore provided for, shall drive any motor vehicle on any highway in this State unless and until such person shall have satisfactorily passed the examination required by subsection (a) of this section and obtained either an operator's or a chauffeur's license, which shall be issued upon the payment of a fee of fifty (50) cents for each operator's license and a fee of two ($2.00) dollars for each chauffeur's license; and all such licenses so issued from the first day of July, nineteen hundred and thirty-three, until the thirtieth day of June, nineteen hundred and thirty-four, shall expire by their own limitation, on the last mentioned date; provided, that any chauffeur's license so issued within said period, shall upon the payment of a fee of five ($5.00) dollars, be issued to expire on the thirtieth day of June, nineteen hundred and thirty-six."
Neither of these acts contains an emergency clause. The act of March 26, 1932, declares that "all acts and parts of acts in conflict with this act are hereby repealed." Section 123, Acts 1932, c. 342, p. 674. The act of March 29, 1932, provides that "all acts or parts of acts inconsistent with the provisions of this act are hereby repealed." Acts 1932, c. 385, p. 785, § 35. Both of them took effect ninety days after the adjournment of that session of the legislature, Constitution of Virginia, § 53.
On February 17, 1936, the General Assembly amended and re-enacted section 10 of the act of March 29, 1932, Acts 1936, c. 22, pp. 36, 37. It left the provisions as to the payment of fees for chauffeurs' licenses untouched, amending it in other particulars, which have no bearing upon the issue presented here.
On December 23, 1936, the city attorney for the city of Richmond advised that municipality that in his opinion the Commonwealth had no authority to require the payment of this license fee by its employees. Thereupon the city assumed the obligation of paying this fee, if required by law, and instructed him to have the question adjudicated. Thereupon this proceeding for a declaratory judgment was instituted. It came on in due course to be heard. The trial court was of opinion that this fee should not be charged against the city's chauffeurs and so decreed. Hence this appeal.
It thus appears that for four years the officers charged with the enforcement of these statutes had been of opinion that such fees should be charged and had assessed and collected them.
In South East Public Service Corporation v. Commonwealth, 165 Va. 116, 181 S.E. 448, 452, Mr. Justice Eggleston quotes with approval this statement of the law from Smith v. Bryan, 100 Va. 199, 40 S.E. 652, applicable in such cases:
A host of cases have been cited to the effect that statutes in pari materia, but apparently in conflict, should be construed together, and that any apparent inconsistencies should be ironed out whenever that is possible. A late restatement of this rule appears in Scott v. Lichford, 164 Va. 419, 180 S.E. 393. It attains added weight when such statutes are passed at the same session of the legislature and is well expressed in Mitchell v. Witt, 98 Va. 459, 36 S.E. 528:
All of this appellant properly concedes to be good law. Moreover, the intention of the Legislature is to be followed whenever possible. Jones et al. v. Rhea, 130 Va. 345, 107 S.E. 814.
But as was said by Keith, P., in Saville v. Virginia Ry. & P. Co., 114 Va. 444, 76 S.E. 954, 957:
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