State Tax Commission v. Stanley
Decision Date | 18 February 1937 |
Docket Number | 7 Div. 424 |
Citation | 234 Ala. 66,173 So. 609 |
Parties | STATE TAX COMMISSION et al. v. STANLEY. |
Court | Alabama Supreme Court |
Rehearing Denied April 8, 1937
Appeal from Circuit Court, Cherokee County; A.E. Hawkins, Judge.
Petition in equity by Byron Stanley for injunction against the State Tax Commission, Henry S. Long, president of said Commission J.T. Tracy, as sheriff of Cherokee county, and E.S. Johnson as clerk of the circuit court of said county. From a decree for petitioner, respondents appeal.
Reversed and rendered.
A.A Carmichael, Atty. Gen., Walter J. Knabe, Asst. Atty. Gen., and Harwell G. Davis, Sp. Counsel, of Birmingham, for appellants.
Reed & Reed, of Centre, for appellee.
The appellee, by a proceeding filed in the circuit court of Cherokee county, in equity, invoked the injunctive powers of the court to restrain the sheriff of said county from proceeding to execute the mandate of an execution issued by the State Tax Commission, commanding "any sheriff of the State of Alabama" to collect a penalty of $250 assessed against the appellee for having in his possession for sale unstamped cigarettes and snuff, in violation of section 15 of schedule 159 of the General Revenue Act of 1935. General Acts 1935, p. 543.
The sufficiency and form of the procedure adopted to quicken into exercise the court's jurisdiction is not questioned; nor is it approved here. The sole question presented is the constitutional integrity of the said section 15.
The circuit court ruled that said section 15 is repugnant to sections 5, 6, 11, 13, 15, 42, and 43 of the Constitution of 1901.
Said section 15 of schedule 159 provides:
(Italics supplied.) General Acts 1935, p. 543.
The clear purpose and intent of the provision italicized confers on the "party charged, or to be charged," the right to demand a trial of the issue, and when such demand is made within the ten days prescribed by the statute, this demand ipso facto arrests the proceeding of the tax commission, and deprives it of the power to proceed further in enforcing said penalty except by a civil action of debt in the name of the State, in a court of competent jurisdiction. Southern Car & Foundry Co. v. Calhoun County, 141 Ala. 250, 37 So. 425; McKenzie v. Gibson, 73 Ala. 204; Blackburn v. Baker et al., 7 Port. 284; State v. Fillyaw, 3 Ala. 735; Lewis v. Stein, 16 Ala. 214, 50 Am.Dec. 177.
The statute so construed does not violate any of the enumerated provisions of the Constitution.
Under section 139 of the Constitution it was within legislative competency to confer on the tax commission "powers of a judicial nature," authorizing that commission to assess...
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