State ex rel. Texada v. Capdevielle

• Decision Date: 30 October 1916
• Docket Number: 20781
• Citation: 140 La. 229,72 So. 946
• Court: Louisiana Supreme Court
• Parties: STATE ex rel. TEXADA v. CAPDEVIELLE, Auditor

72 So. 946

140 La. 229

STATE ex rel. TEXADA v. CAPDEVIELLE, Auditor

No. 20781

Supreme Court of Louisiana

October 30, 1916

SYLLABUS

(Syllabus by the Court.)

A special law creating a political corporation and fixing the compensation of certain public officials in that particular district or subdivision of the state is not repealed by implication or superseded by a general law fixing the compensation of such officials throughout the state generally and repealing all laws or parts of laws in conflict therewith, because the application of the special or local law on the subject dealt with in the general law to the officials within the district for which the special law was enacted does not conflict with the application and effect of the general law throughout other parts of the state.

Thornton & Thornton and White, Holloman & White, all of Alexandria for appellant.

A. V. Coco, Atty. Gen., and Harry Gamble, Asst. Atty. Gen., for appellee.

SOMMERVILLE J., takes no part.

OPINION

O'NIELL, J.

This is a mandamus proceeding to compel the state auditor to draw a warrant on the state treasurer for $ 4,245.66, payable to the relator out of the funds of the Red River, Atchafalaya & Bayou Boeuflevee district. The amount sued for is the unpaid balance of a commission of 3 per cent. on the assessments of property in the parish of Rapides for levee taxes in the years 1910, 1911, 1912, and 1913, during which years the relator was the assessor of that parish.

Up to and including the year 1909, the assessor of the parish of Rapides received each year a warrant from the auditor for an amount equal to 3 per cent. of the levee taxes assessed in that parish, in accordance with section 8 of Act No. 79 of 1890, creating the Red River, Atchafalaya & Bayou Boeuf levee district, and the corresponding section of Act No. 46 of 1892, amending the act of 1890. Before drawing the warrant for 1910, however, the auditor sought the advice of the Attorney General, as to whether section 8 of Act No. 79 of 1890, as amended by Act No. 46 of 1892, fixing the compensation of the assessors of the parishes within the Red River Atchafalaya & Bayou Boeuf levee district, was repealed or superseded by Act No. 252 of 1910, fixing the compensation of the assessors throughout the state generally, the parish of Orleans excepted. Being advised that Act No. 252 of 1910 had fixed the compensation of the assessor in every parish in the state, excepting the parish of Orleans, at $ 250 per annum, for his services in assessing levee taxes, the auditor drew a warrant in favor of the relator for that sum, as his compensation for the assessment of levee taxes for that year. Warrants for the same amount were drawn for the years 1911, 1912, and 1913, which were accepted by the relator, under protest and without waiving his claim to the balance of the commission of 3 per cent. under section 8 of Act No. 46 of 1892, amending and re-enacting Act No. 79 of 1890, creating the levee district and fixing the compensation of the assessors of the parishes therein.

On the trial of the case in the district court, it was admitted by and between counsel for the relator and the respondent that the Red River, Atchafalaya & Bayou Boeuf levee district is the only levee district that extends into the parish of Rapides. It was admitted that 3 per cent. of the levee taxes assessed in that parish during the years 1910, 1911, 1912, and 1913 (less the $ 1,000 paid to the assessor), amounted to $ 4,245.66; and that the state treasurer had funds of the Red River, Atchafalaya & Bayou Boeuf levee district on hand, out of which a warrant for the amount sued for could be paid in the event judgment should be rendered in favor of the relator. After trial of the rule to show cause why the mandamus should not issue, the district court rendered judgment in favor of the respondent, auditor, rejecting the relator's demand, and the latter has appealed.

Opinion.

Section 8 of Act No. 79 of 1890, creating the levee district, and the corresponding section of Act No. 46 of 1892, amending the original act, provides:

'That all the assessors of the parishes belonging to this district, shall * * * receive as an annual compensation for all his services required under this act, three (3) per cent. of the levee taxes assessed in his parish, the same to be paid by the state treasurer upon a warrant from the auditor, and only out of the fund collected in the district for levee and drainage purposes.'

When the Red River, Atchafalaya & Bayou Boeuf levee district was created, the compensation of assessors throughout the state was fixed in section 2 of Act No. 85 of 1888 (the general revenue law of that year) at 4 per cent. on the first $ 40,000 of the assessment of state, parish, and poll taxes, and 1 per cent. on the excess over $ 40,000, the minimum compensation being fixed at $ 400 per annum. That section of the revenue law was amended by Act No. 106 of 1890, by adding:

'And for all his services, duties or labors in assessing or extending on the rolls any and all levee or land taxes the sum of $ 100.00.'

The next enactment of the Legislature relating to the compensation of assessors is found in section 2 of Act No. 170 of 1898, the general revenue law of that year, viz.:

'He shall receive as an annual compensation for all his labors, services and duties 4% on the first $ 50,000.00, aggregate amount of all state, parish and poll taxes assessed and 2% on any excess over $ 40,000.00, and for all his services, duties or labors in assessing or extending on the rolls any and all levee or land taxes the sum of $ 100.00: Provided no assessor shall receive less than four hundred dollars in any parish for each annual assessment of state, parish, poll and * * * levee taxes. That the payment of this compensation shall be distributed between the state, parish and school boards and other taxing district or division in proportion to the amount received by each: Provided that if said office be already filled by appointment, this act shall not be construed as creating any vacancies therein, and the officers now appointed shall serve during the period for which they were appointed.'

'N. B. The figures $ 40,000 evidently should be $ 50,000.)

The repealing clause of Act No. 170 of 1898, being section 93, is as follows:

'That all laws or parts of laws inconsistent or in conflict with the Constitution of the state, or inconsistent with or contrary [to] or superseded by or in conflict with the provisions of this act, be and the same are hereby repealed, and that the provisions of this act shall take effect from and after its passage and promulgation.'

Section 2 of Act No. 170 of 1898 was amended and re-enacted by Act No. 135 of 1902, with reference to the compensation of the assessors throughout the state (the parish of Orleans excepted), as follows, viz.:

'He shall receive as an annual compensation for all his labors, services and duties 4% of the first fifty thousand dollars ($ 50,000.00), aggregate amount of all state, parish and poll taxes assessed, and 2% on any excess over $ 50,000.00, and for all his services, duties or labors in assessing or extending on the rolls any and all levee taxes, the sum of one hundred dollars ($ 100.00), except where the parish for which the assessor is appointed lies in more than one levee district, in which case he shall receive the sum of 2% on the aggregate amount of such taxes: Provided no assessor shall receive less than $ 400.00 in any parish for each annual assessment of state, parish, poll, and all levee taxes. That the payment of this compensation shall be distributed * * *'

-- as in the original section 2 of Act No. 170 of 1898.

There is no repealing clause in Act No. 135 of 1902; the concluding section of which provides merely that this act shall take effect from and after its passage.

In the extra session of 1907, the Legislature enacted an independent statute, Act No. 22 of that session (not referring expressly to any of the provisions of the general revenue laws), entitled 'An act fixing the compensation of the tax assessors of each parish in the state, the parish of Orleans excepted.' After fixing the compensation at 4 per cent. on the first $ 50,000 of the amount of the assessment of state, parish, drainage board, school, special, and poll taxes, 2 per cent. on the next $ 50,000, and 1 per cent. on the excess over $ 100,000, the statute of 1907 contains this proviso:

'Provided that nothing herein shall be so construed as to allow assessors more than 1% on special school taxes, and for all his services, duties and labor in assessing and extending on the tax rolls any and all levee taxes, the sum of one hundred dollars annually. That the payment of compensation herein provided, except for levee taxes, which shall be paid by the levee boards for which they are assessed, shall be distributed among the state, parish and parish school board, and other taxing districts or divisions, in proportion to the amount received by each.'

The repealing clause, being section 2, of the act provides: 'That all laws and parts of laws in conflict herewith be and the same are hereby repealed and that this act shall take effect January 1st, 1909.'

The proviso of Act No. 22 of the extra session of 1907, quoted above, was amended by Act No. 213 of 1908, so as to read as follows:

'That nothing herein shall be so construed as to allow assessors more than 2% on special school taxes, and for his services duties or labors in assessing or extending on the rolls any and all levee taxes, the sum of one hundred dollars ($ 100.00), except where the parish for which the assessor is elected lies in more than one levee district, in which case he shall receive * * * 2% on the aggregate amount...