Stevens v. Hawkins
Decision Date | 16 January 1919 |
Docket Number | 6 Div. 858 |
Citation | 202 Ala. 499,80 So. 801 |
Parties | STEVENS, Treasurer, v. HAWKINS, Tax Collector. |
Court | Alabama Supreme Court |
Appeal from Circuit Court, Jefferson County; Hugh A. Locke, Judge.
Action between Frank Stevens, as Treasurer, etc., and James F Hawkins, as Tax Collector, etc. Decree for the latter, and the former appeals. Affirmed.
Fred G Moore and Jerre C. King, both of Birmingham, for appellant.
E.N Hamill, of Birmingham, for appellee.
The question for decision is whether the tax assessor is entitled to commissions on the "three-mill school tax fund" collected in Jefferson county.
The constitutional amendment was adopted at the general election in November, 1916, pursuant to the act of March 17, 1915, and the Enabling Act of September 10, 1915 (Gen.Acts 1915, pp 107, 360). By the former is provided the power of the several counties of the state (so declaring, as was provided by the amendment) "to levy and collect a special county tax not exceeding thirty cents on each one hundred dollars worth of taxable property in such counties in addition to that now authorized or that may hereafter be authorized" for public schools (section 1); and it is further provided that the funds arising from this source--county or district--shall be expended for the exclusive benefit of the county or district, as the law may direct (page 108, § 3).
Thereafter, on September 14, 1915, the Revenue Act, "To provide for the assessment, valuation and equalization of values of real and personal property for taxation," etc., was approved. Gen.Acts 1915, pp. 386-488. A reference to the Journals of the Legislature discloses the fact that the enabling act adverted to bore a number, H. 1428, that would indicate its introduction in the House subsequent to the Revenue Act, No. H. 850, and that the latter act was approved by the Governor four days after his approval of the enabling act; and that both bills were pending in the Legislature at the same time.
A like provision is found in section 149, p. 448, as to the compensation of tax collectors. Thus the Revenue Act was made to refer to the three-mill school tax, and the Enabling Act relating thereto, for the then terms of tax assessors and collectors.
The commissions of tax assessors theretofore were fixed by statute on state taxes, whether general or special, assessed by them at the rate indicated in the statute; and "the same rate of commissions on the amount of county taxes, whether general or special (but not on each separately), regularly assessed, carried up or extended on the assessment book, giving duplicate receipts to the tax collector for all amounts so paid him," was allowed. Code 1907, § 2097. The same rate of commissions was fixed by section 27 of the Revenue Act (Gen.Acts 1915, pp. 401, 402), with the proviso, hereinbefore set out, extending the allowance of commissions to that official to "the expiration of the present terms of tax assessors," so limiting it as not to extend to or be allowed "on any assessments of any local or special county school taxes" after the expiration of such terms.
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...or whatever benefit the county may derive therefrom, unless expressly, or by necessary implication, authorized by law. Stevens v. Hawkins, 202 Ala. 499, 80 So. 801, 802; Ensley Motor Car Co. v. O'Rear, supra; Davis Curtis, 192 Ala. 64, 67, 68 So. 419; Mobile County v. Williams, 180 Ala. 639......
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