Franklin County v. Richardson

• Decision Date: 27 June 1918
• Docket Number: 8 Div. 137
• Citation: 202 Ala. 46,79 So. 384
• Parties: FRANKLIN COUNTY v. RICHARDSON.
• Court: Alabama Supreme Court

79 So. 384

202 Ala. 46

FRANKLIN COUNTY v. RICHARDSON.

8 Div. 137

Supreme Court of Alabama

June 27, 1918

Appeal from Circuit Court, Franklin County; C.P. Almon, Judge.

Suit by R.L. Richardson, as a Chairman of the County Board of Equalization, against the County of Franklin. Judgment for plaintiff, and defendant appeals. Transferred from the Court of Appeals under Act April 18, 1911, p. 450, § 6. Affirmed.

J. Foy Guinn and W.L. Chenault, both of Russellville, for appellant.

Travis Williams, of Russellville, for appellee.

THOMAS J.

The suit was to recover for services rendered as a member of the county board of equalization under the general tax law. Gen.Acts 1915, pp. 386, 413, § 62 et seq. It was not to determine the right to hold said office, as this question could not be litigated in such an action. The general tax law specifically provides the manner in which the members of the county board of equalization shall be selected and qualified. Section 63 of the act reads as follows:

"The court of county commissioners, or other court or board of like jurisdiction in each county, within thirty days after the passage of this act, and every fourth year thereafter, shall appoint one such freeholder to be a member of said board, and shall immediately certify to the state board of equalization the name and address of the person so appointed, and shall also certify such appointment to the judge of probate of the county, who shall issue a commission to such freeholder to serve as a member of said board during the term for which he was appointed, and until his successor is appointed and commissioned."

By section 64 the act further required that before the 1st day of October, 1915, and every 4 years thereafter, the state board of equalization shall appoint one such freeholder in each county of the state to be a member of the county board of equalization, and shall certify the name of such freeholder to the probate judge of the county, who shall thereupon issue a commission to such freeholder to serve as a member of said board during the term for which he was appointed, and until his successor is appointed and commissioned. It is further provided by the statute that within 10 days after the appointment of the second member of said board, the two members so selected shall meet and elect a third member of said board for the term for which they have been commissioned, and the member so elected shall be the chairman thereof, and that they shall certify to the judge of probate over their signatures the name of the freeholder so elected and the judge of probate shall thereupon issue a commission to such freeholder as a member of said board, and shall immediately notify the state board of equalization of such appointment, giving the name and address of the person so appointed. Section 65.

The statute further requires that each member of the county board before entering upon his duties as such, in addition to taking the regular oath of office, shall take and subscribe an oath before the judge of probate of such county, to the effect that he will faithfully, honestly, and without fear or favor discharge his duties as a member of the board of equalization for said county, and will fix the valuation of all property listed for taxation or submitted for valuation "at 60 per cent. of its reasonable cash value" to the best of his judgment and ability. Section 67. Provision is made for the filling of vacancies occurring on any county board of equalization in the same manner as the member or members were originally chosen, and that members who shall be selected to fill such vacancies shall serve for the unexpired term (section 68 1/2), and that the members of this board shall be subject to impeachment in the same manner and for the same causes as members of the court of county commissioners or other courts of like jurisdiction in this state (section 69). The provision for compensation to be made the members of said county board of equalization is:

"The members of said board shall receive such reasonable compensation for the services herein required as may be fixed by the court of county commissioners, or other court or board of like jurisdiction for their respective counties, provided it shall not be less than three dollars nor more than six dollars except that in counties of more than seventy-five thousand population they may be paid not more than ten dollars per day each, together with such reasonable allowances for necessary incidental expenses as said court may deem proper, but they shall be entitled as a matter of right to such cost of transportation as may have actually been incurred by them in the discharge of their duties under the provisions of this act, and the board shall once each month certify to the court of county commissioners, or other court or board of like jurisdiction, the number of days each member was engaged during such month, and also the expense incurred during such month, and the compensation for such services and such expenses, if approved, shall be paid as other bills of the county are paid: Provided that in all counties having a population of less than seventy-five thousand inhabitants according to the last federal census the county board of equalization shall not remain in session for the purpose of visiting, inspecting, examining equalizing and valuing the real property of the county for a longer period than three months, and in counties having a population of more than seventy-five thousand inhabitants, the county board of equalization shall not remain in session for a longer period than six months." Section 70.

The statute specifically provides that county boards of equalization shall be composed of three freeholders, possessing the declared qualifications, who shall be appointed "for a term to expire on the first day of October of each fourth year thereafter," thus fixing a definite term of office that is protected under the Constitution. Const. §§ 173, 175; Williams, Judge, etc., v. State ex rel. Schwarz, 197 Ala. 40, 72 So. 330, 338; Nolen v. State ex rel. Moore, 118 Ala. 154, 24 So. 251; Touart v. State ex rel. Callaghan, 173 Ala. 453, 56 So. 211. After the passage of the general tax law, the county board of equalization of Franklin county was selected, appointed, and qualified as provided by law, and served as such during the year 1916, and to the bringing of the suit, on the 11th day of April, 1917, for a part of the compensation of R.L. Richardson, the chairman of the board. It will be noted, in passing, that the plaintiff, Richardson, was elected chairman of the board by the two members of the board respectively appointed, the one by the state board of equalization and the other by the court of county revenue.

When the reasonable compensation for the services of such county board of equalization was fixed by the court of county revenue or other court or board of like jurisdiction in the respective...