Adair County Excise Board v. Board of County Commissioners

1968 OK 32, 438 P.2d 484, 1968 Okla. LEXIS 312
CourtSupreme Court of Oklahoma
DecidedMarch 12, 1968
Docket41828
StatusPublished
Cited by6 cases

This text of 1968 OK 32 (Adair County Excise Board v. Board of County Commissioners) is published on Counsel Stack Legal Research, covering Supreme Court of Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Adair County Excise Board v. Board of County Commissioners, 1968 OK 32, 438 P.2d 484, 1968 Okla. LEXIS 312 (Okla. 1968).

Opinion

DAVISON, Justice.

This is an appeal by the Adair County Excise Board, W. H. Langley, Chairman and George W. Waters, Member (original defendants below) from a judgment in favor of the Board of County Commissioners of Adair County and Lloyd E. Cole, Jr., (plaintiffs below) consisting of a Writ of Mandamus commanding the defendants' to forthwith approve the Cash Fund Estimate of Needs and Request for Appropriation, including the item therein for payment for the services of Lloyd E. Cole, Jr., that the Board of County Commissioners * had previously submitted to the defendants. Earl Cole, the third member of the Excise Board, did not appeal.

The record reflects that for several years prior to the filing of the action (October 29, 1965) for the Writ of Mandamus the plaintiff, Lloyd E. Cole, Jr., had been employed by the Board of County Commissioners as a clerical assistant to keep and maintain current bookkeeping records for the Board of County Commissioners-relative to the current use of moneys apportioned - and distributed monthly to the County from motor vehicle license and registration fees, taxes and penalties, and excise taxes on gasoline and special fuels, for use in constructing and maintaining county roads, highways and bridges. His salary for such services had been paid from these funds.

When Adair County received its portion of the above funds in October, 1965, the County Treasurer on October 21, 1965, pursuant to the provisions of 62 O.S.1961, § 331, Subd. “Fifth,” certified to the receipt and amount thereof. The Board of County Commissioners then prepared and submitted to the Excise Board an Estimate of Needs and Request for Appropriation-authorizing the use of the money for certain alleged lawful purposes. Included in-the estimate and request was an item of $155.44 for clerical assistance, which represented the salary of Lloyd E. Cole, Jr., for October, 1965. The Excise Board refused approval of this item. The present *486 mandamus action was then filed to require the Excise Board to give its approval thereto.

The Excise Board first contends that the trial court erred in overruling its demurrer to the petition. It argues that this was error because the petition did not state a cause of action.

The record shows a demurrer to the petition was filed and that there was some presentation made to the trial court. How- , ever, the trial court never ruled on the merit of the demurrer, but reserved its ruling thereon and later treated the demurrer as an answer.

This proposition of error is not before this court for consideration. In Myers v. Diehl, Okl., 365 P.2d 717, we held that where the record does not unequivocally show a ruling by the trial court on a demurrer, the claimed error of the trial court in “overruling” it will not be considered on appeal.

The Excise Board contends the suit cannot be maintained by the plaintiffs because it was not brought in the name of the State, on relation of the plaintiffs under the style of “State ex rel” the plaintiffs.

It is obvious that the purpose of the action is to secure an appropriation to pay the salary of plaintiff Lloyd E. Cole, Jr. He has a particular interest of his own that is independent of that which he holds in common with the people at large. He personally benefits financially from a successful prosecution of the mandamus action.

In Stubbs v. Excise Board of Muskogee County, 173 Okl. 341, 49 P.2d 83, we held that where an individual has a particular interest of his own independent of that which he holds in common with people at large in the performance of some statutory duty imposed on a public officer or board, the mandamus action may be maintained in ' the individual’s own name.

In Stockton v. Excise Board of Payne County, 155 Okl. 120, 8 P.2d 57, we stated:

“A teacher of a common school district, who has a legal contract with the board of directors of the district to teach its school during the following school year, may, in his own name, maintain an action in mandamus to compel the county excise board to approve an estimate for his salary duty certified to it by the board of directors of the school district.”

It is our conclusion that Lloyd E. Cole, Jr., may maintain the action in his own name. There is no need to pass upon the merit of the above proposition insofar as it concerns the Board of County Commissioners.

The Excise Board also contends that its demurrer to the petition should have been sustained because there was a defect in the parties defendant, in that Earl Cole, the third member of the Excise Board, was not made a defendant. We have previously pointed out that the trial court made no ruling on the demurrer. However, we note the record shows the trial court granted plaintiffs’ application to make Earl Cole a party defendant, and that Earl Cole appeared in person at the trial and entered his appearance as a defendant.

The Excise Board presents a further contention of error which we construe as a proposition that the judgment is not supported by the evidence and is contrary to law.

The argument in support of this proposition is based on the Fifth Subdivision of 62 O.S.1961, § 331, which provides as follows:

“Fifth. All excise taxes collected by the State of Oklahoma and distributed to the counties or other municipal subdivisions under legislative enactment for specific purposes, and all contributions by the State of Oklahoma out of its General Revenues to any of the municipal subdivisions of the State to be expended under direction of statute, and all local collections required by law to be accounted for as cash funds, shall, when received *487 by the treasurer thereof, to set up in a distinct and separate 'Cash Fund’, identified in the title thereof by the purpose for which such distribution or contribution is made; and all warrants drawn thereon shall be payable on demand. None of these excise taxes or State contributions shall be appropriated by the County Excise Board before the cash is actually on hand; then the governing board involved shall prepare an estimate of needs to be met therefrom and submit it to the County Excise Board, and if said Excise Board finds said estimate to be for legal purposes and the treasurer thereof certifies that the cash is actually on hand, then the Excise Board shall approve such estimate.” (emphasis supplied)

Typical of such legislative enactments are 68 O.S.1961, § 659b(d) (1), 68 O.S. 1961, § 660c and 68 O.S.1961, § 727.4(c) providing the motor fuel excise tax shall be in part apportioned to the various counties and used in the construction, improvement, repair and maintenance of county and township highways and bridges.

The Excise Board’s first contention is that the Board of County Commissioners’ estimate was submitted prior to receipt and having the cash actually on hand. The record does not support this contention. The record shows the money was received and so certified by the County Treasurer on October 21, 1965, and that thereafter on October 25, 1965, the estimate was made and submitted to the Excise Board.

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Bluebook (online)
1968 OK 32, 438 P.2d 484, 1968 Okla. LEXIS 312, Counsel Stack Legal Research, https://law.counselstack.com/opinion/adair-county-excise-board-v-board-of-county-commissioners-okla-1968.