State v. Hester, 8 Div. 341.

Citation140 So. 744,224 Ala. 460
Decision Date31 March 1932
Docket Number8 Div. 341.
PartiesSTATE EX REL. FRANKLIN COUNTY v. HESTER.
CourtAlabama Supreme Court

Appeal from Law and Equity Court, Franklin County; B. H. Sargent Judge.

Petition of the State of Alabama, on the relation of Franklin County for mandamus to M. C. Hester, as Clerk of the Circuit Court of Franklin County. From a judgment sustaining a demurrer to the petition and dismissing it, relator appeals.

Reversed and remanded.

Travis Williams, of Russellville, for appellant.

FOSTER J.

The purpose of this suit is to test the constitutionality of the Act of July 22, 1931. Acts, p. 604.

The title of that act purports to amend section 4 1/2 of the General Revenue Act of 1919, p. 284. No other feature of the act refers in terms to the Revenue Act of 1919. But it relates to the matter embraced in section 4 1/2 of the Revenue Act. That act created a trial tax of $3 in every case in the circuit court and directed its payment into the general funds of the state treasury. The act of 1931 re-enacts the provision for a trial tax fixing the same amount, but provides that one-half of it shall be paid to the state and one-half to the county, and that the clerk or register may retain a commission of 5 per cent. The act therefore, does not raise, increase, or decrease revenue.

The mere fact that a bill relates to a subject embraced in the General Revenue Act does not make it, we think, a revenue bill. Neither is it a bill to raise revenue. Perry County v. Selma, M. & M. R. Co., 58 Ala. 546; Kennamer v. State, 150 Ala. 74, 43 So. 482; Bozeman v. State, 7 Ala. App. 151, 61 So. 604.

We have recently held that section 70 of the Constitution only applies to "revenue bills" which purport to be such, and does not extend to every bill whose chief aim is to raise revenue. In re Opinion of the Justice, 223 Ala. 369, 136 So. 589; State v. Henry (Ala. Sup.) 139 So. 278 (18). We there discussed the circumstances leading to section 70, and its purpose. We think it is clear that the mere fact that a bill proposes to change some features of the revenue act with respect to the disposition of funds raised under its terms does not make it a "revenue bill" regulated by the provisions of Constitution section 70. Such a bill is not "in the nature of a general revenue bill."

The law and equity court sustained demurrer to the petition on the ground that the act of 1931 violated section 70 of the...

To continue reading

Request your trial
10 cases
  • Barnes v. McLeod
    • United States
    • Mississippi Supreme Court
    • April 11, 1932
    ... ... v. Woodward, 90 Miss. 777, 44 So. 769; State v ... Brown, 90 Miss. 876, 44. So. 769 ... unconstitutional and void ... Hester ... v. Bourland, 80 Ark. 145, 95 S.W. 992; In re Sawyer, ... ...
  • Harris v. State ex rel. Williams
    • United States
    • Alabama Supreme Court
    • November 23, 1933
    ...151 So. 858 228 Ala. 100 HARRIS v. STATE ex rel. WILLIAMS et al. 3 Div. 81.Supreme Court of AlabamaNovember 23, 1933 ... Rehearing ... 224 (18), 139 So. 278; State ex rel ... Franklin County v. Hester, 224 Ala. 460, 140 So. 744; ... Woco Pep Co. v. Butler, 225 Ala. 258, 142 ... ...
  • Dearborn v. Johnson
    • United States
    • Alabama Supreme Court
    • April 15, 1937
    ...173 So. 864 234 Ala. 84 DEARBORN v. JOHNSON et al. 6 Div. 82Supreme Court of AlabamaApril 15, 1937 ... references to the general revenue law of the state. It ... neither raises nor reduces any tax. but provides a ... As said in ... State ex rel. Franklin County v. Hester, 224 Ala ... 460, 140 So. 744, 745, "The mere fact that a ... ...
  • In re Opinions of the Justices
    • United States
    • Alabama Supreme Court
    • March 23, 1936
    ...of Justices, 223 Ala. 369, 136 So. 589; State ex rel. Ward v. Henry, 224 Ala. 224 [18], State ex rel. Franklin County v. Hester, 224 Ala. 460, 140 So. 744; Woco Pep Co. Butler, 225 Ala. 256, 142 So. 509; Southern Ry. Co. v. Mitchell, 139 Ala. 629, 37 So. 85), we do not think that the first ......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT