Jefferson County v. Henry

• Decision Date: 17 June 1920
• Docket Number: 6 Div. 98
• Citation: 204 Ala. 381,86 So. 44
• Parties: JEFFERSON COUNTY v. HENRY, County Treasurer.
• Court: Alabama Supreme Court

86 So. 44

204 Ala. 381

JEFFERSON COUNTY v. HENRY, County Treasurer.

6 Div. 98

Supreme Court of Alabama

June 17, 1920

Appeal from Circuit Court, Jefferson County; Remain Boyd, Judge.

Petition by Jefferson County for mandamus to compel M.V. Henry, as County Treasurer, to convey certain moneys from the sanitary fund into the general fund of the county. From an order sustaining demurrers to the petition, petitioner appeals. Affirmed.

W.K Terry, of Birmingham, for appellant.

Joseph R. Tate, of Birmingham, for appellee.

SOMERVILLE J.

The county of Jefferson seeks by writ of mandamus to compel the respondent, as county treasurer, to transfer from the sanitary fund to the general fund of the county the sum of $50,000, which is alleged to be an existing surplus in the sanitary fund. This fund was created, under the act of February 28, 1901 (Gen.Sess.Acts 1901, p. 1722; Terry's Local Laws of Jefferson County, p. 547), by the levy of a special tax of one-twentieth of 1 per cent. on all property in the county, as generally assessed, and section 11 of the act further declares:

"The tax so levied and collected to be held exclusively as a sanitary fund to be used and applied exclusively to the payment of the interest on the sanitary bonds herein authorized to be issued, and to keeping in repair the sanitary system of the county and protect the water supplies and the surplus, if any, to be used by said Board of Revenue for the payment of the principal of said bonds." (Italics supplied.)

The petition shows that $500,000 of these bonds have been issued bearing interest at 4 1/2 per cent. per annum, and maturing as to principal in 1931; that there is now to the credit of said fund $205,000; that the present yield of said special tax is $85,000, which will increase with the future increase in the assessed values of property; that $54,045 per annum will amply care for all the objects which are a current charge on said fund; and that the present surplus, after the withdrawal of $50,000, aided by the annual surplus for 11 years hence--even on the present basis--will suffice to discharge in full the bonded indebtedness at its maturity. The petition shows that $50,000 of county road bonds will mature on July 15, 1920, and that the county is without the means to pay them, unless aided by the sanitary fund.

The question presented by this appeal is whether. notwithstanding the language of the act, and consistently...