Lybrand v. Wafford
Decision Date | 06 June 1927 |
Docket Number | 46 |
Citation | 296 S.W. 729,174 Ark. 298 |
Parties | LYBRAND v. WAFFORD (1). PIONEER CONSTRUCTION COMPANY v. MADISON COUNTY (2) |
Court | Arkansas Supreme Court |
Appeal from Grant Circuit Court; Thomas E. Toler, Judge; reversed.
Appeal from Madison Circuit Court; J. S. Maples, Judge; affirmed.
Judgment affirmed.
John L McClellan and T. Nathan Nall, for appellant.
W. L Baugh, Jr., for appellee.
Duty & Duty, for appellant.
Carl V Stewart, for appellee.
Mehaffy & Miller, amici curiae.
Reed, Daugherty, Hoyt & Washburn and Robinson, House & Moses, amici curiae.
1. By these appeals we are asked to answer the following question: Did the constitutional amendment adopted October 5, 1926, as Amendment No. 15, repeal the bond-issuing clause of the constitutional amendment adopted October 7, 1924, as Amendment No. 11? (These constitutional amendments will hereafter for convenience be referred to as Amendments No. 11 and No. 15, respectively, regardless of the numbers that may be given them when they are digested in the Constitution).
Amendment No. 11 is, in part, as follows:
The language of the first section then prescribes the method by which counties, cities and incorporated towns shall be conducted on a sound financial basis, and the section further contains the following:
"Provided, however, to secure funds to pay indebtedness outstanding at the time of the adoption of this amendment, counties, cities and incorporated towns may issue interest-bearing certificates of indebtedness or bonds with interest coupons for the payment of which a county or city tax in addition to that now authorized, not exceeding three mills, may be levied for the time as provided by law until such indebtedness is paid."
Section 2 repeals all provisions in conflict.
Amendment No. 15 is as follows:
There is no express repeal of any other provision of the Constitution, in Amendment 15.
It will be observed that, under the language of Amendment No. 11, above quoted, counties, cities and incorporated towns, in order to secure funds to pay indebtedness existing at the time of the adoption of the amendment, are authorized to issue interest-bearing certificates of indebtedness or bonds, while the language of Amendment No. 15 is: "Nor shall any county, city, town or municipality ever issue any interest-bearing evidences of indebtedness except such bonds as may be authorized by law to provide for and secure the payment of the indebtedness existing at the time of the adoption of the Constitution of 1874." There being no express provision in the language of Amendment No. 15 repealing the bond-issuing provision of Amendment No. 11, the question therefore is whether or not the language of the bond-issuing provision of Amendment No. 15 repeals the bond-issuing provision of Amendment No. 11 by necessary implication.
In State v. Martin, 60 Ark. 343, 348, 30 S.W. 421, 422 (28 L. R. A. 153), we said:
Judge Cooley says:
He further says:
"1 Cooley, page 124, Constitutional Limitations. Numerous cases are cited in note to text.
There is another familiar rule which should be stated here. ...
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