Beck v. Allen

58 Miss. 143
CourtMississippi Supreme Court
DecidedOctober 15, 1880
StatusPublished
Cited by23 cases

This text of 58 Miss. 143 (Beck v. Allen) is published on Counsel Stack Legal Research, covering Mississippi Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Beck v. Allen, 58 Miss. 143 (Mich. 1880).

Opinions

George, J.,

delivered the opinion of the court.

The appellee is a tax-payer in the County of Warren, and he filed this bill in the Chancery Court seeking an injunction against the collection of all the county levies of that county for the present year, or, if that could not be done, then for an injunction against the collection of more than fifteen mills of such levies on each dollar of the assessed valuation of his property. He tendered eighteen mills on the dollar (three of which were for the State tax), and an injunction was granted against the collection of the excess. The various county levies amounted to twenty-two mills, and with the State tax to twenty-five mills, or two and one-half per cent on the val[156]*156uation of the property of the county. The appellant, who was sheriff and tax-collector, was made a party defendant. He answered a part of the bill and demurred to a part, and on this answer and demurrer made a motion to dissolve the injunction, which being disallowed, he appeals to this court: and there is also a cross-appeal by the complainant, involving the action of the court below in some particulars not necessary now to be set out. Various grounds are presented and insisted on for the injunction, which we will now proceed to consider.

It is first insisted that the whole county levy is void, because there was no valid order of the Board of Supervisors imposing it. The facts on which this objection is based are as follow : The board met on September 9, 1880, and agreed to the levy, but adjourned before the order making it was entered on the minutes. After their adjournment the clerk entered on the minutes the order as it had been agreed to by the board, and at the next succeeding meeting of the board, —to wit, on the first Monday in the ensuing October, — these minutes were read over in the presence of the board, and approved by them and signed by the president.

It is unnecessary to express any opinion as to the exact status of the minutes of the September term before they had thus been approved by the board and signed by the president at the succeeding meeting. We entertain no doubt that the action taken at the October term made them valid from that time. The statute (Code 1871, sect. 1361.) does not require that the president of the board shall sign the minutes before adjournment. This would be the regular and proper way to authenticate them ; but the omission to do this may be remedied by an approval of them by the board at its next succeeding term and a signing by the president in its presence. Moreover, this approval and signing at the next meeting would have the effect to make the order valid, as of that term, if the order be such as the board could make at that term. Under sect. 2154 of the Code of 1880 (which section was in [157]*157force at the time), in case the Board of Supervisors fail to make the county levies at the time fixed by law, a special meeting may be called, as early as practicable, for the purpose of making the levies. We do not understand that this section requires such levies to be made only at a special meeting, but that such meeting is allowed for the purpose of securing a speedy compliance with the duty to make them. Should no such meeting be called, it is clear that it would be the duty of the board to make the levies at the next regular meeting. The object of this provision for a special term was to secure a prompt remedy for a serious neglect of duty by the board ; and this object would be subserved by making the levies at the first meeting, whether regular or special, which might be held after the omission to levy at the prescribed time.

It is next insisted that the injunction is justified because of the allegation in the bill, not denied by the answer, that the warrants for the payment of which certain of the levies were made are illegal and void. The bill charges that these warrants were in great part illegal, because the allowances on which they were issued were not made in accordance with the provisions of sect. 5 of “An act in relation to county finances,” approved February 1, 1877 (Sess. Laws,p. 16), requiring the yeas and nays to be recorded on every allowance made by the board, and also the citation in the order of allowance of the particular statute under which it is made. By that statute the clerk is prohibited from issuing warrants on allowances made in disregard of these provisions. Warrants issued in violation of this statute are, without doubt, illegal and void, and they would constitute no proper voucher in the hands of the county treasurer if he should pay them, especially if he had notice of the failure to comply with the law. But we do not think the objection is available in this proceeding. It is the duty of the board to levy, within the limits prescribed by law, taxes sufficient to pay valid debts against the county; and the claims on which these warrants were based may have been valid [158]*158debts, notwithstanding an invalid allowance of them by the Board of Supervisors. The allowance does not create the debt, but is only a recognition of it. Au invalid recognition, though insufficient to authorize its payment, cannot invalidate a rightful demand. Other valid reasons against this claim of the appellee are stated in a subsequent part of this opinion.

It is also alleged in the bill that the debts on which these warrants are based are, in great part, illegal and void. Some of them are alleged to have been created by contracts entered into by the board for the making of the public roads of the county ; some by contracts for the building of bridges, made by individual members of the board in vacation, and others for “ extra services ” by members of the board in letting out said contracts and in examining bridges and public roads. It is true there is no authority in the Board of Supervisors to build public roads with the revenues of the county. That work is provided for under the statute by the labor of persons liable to road-duty. Unless there be some local statute applicable to Warren County authorizing them, all such expenditures are unwarranted. The allowance for “ extra services ” made by the board to its members is also unwarranted. The salary of- the members of the Board of Supervisors is fixed by statute. The board has no power to make any additional allowance, even for such services as they are not required by law to perform. They, like Boards of Mayor and Aldermen, are trustees charged with the duty of preserving and protecting the rights of the people over whom they have jurisdiction; and it is not competent for such bodies, under well-settled rules, to claim for themselves, as against the people, any compensation not fixed by statute or plainly authorized by it. Any other rule would put it in the power of such officers to vote themselves largesses out of the corporate treasury at their discretion. The debt attempted to be created by the letting out of contracts for the building of bridges, by individual members of the board in vacation, are also invalid, as was settled in Board of Supervisors v. Arrighi, 54 Miss. 668. In [159]*159that case it was said : “ It is well settled that contracts made by the officers of municipal or gwcm-municipal corporations in violation of law impose no liability upon the body-politic, and that no subsequent ratification by such officers of the void contract can impart to it validity.” The county boards, even as to matters confided to them by the Constitution, must act in accordance with law.

But, notwithstanding the invalidity of these debts, the injunction cannot be maintained on that ground.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

State Ex Rel. Moore v. Molpus
578 So. 2d 624 (Mississippi Supreme Court, 1991)
Gardner v. Price
21 So. 2d 1 (Mississippi Supreme Court, 1945)
Coahoma County v. Knox
163 So. 451 (Mississippi Supreme Court, 1935)
Gully v. Bridges
156 So. 511 (Mississippi Supreme Court, 1934)
Magee v. Simpson
150 So. 753 (Mississippi Supreme Court, 1933)
Simmons v. Stuckey
1925 OK 873 (Supreme Court of Oklahoma, 1925)
Power v. Robertson
93 So. 769 (Mississippi Supreme Court, 1922)
Schaff, Rec. v. Borum, Co. Treas.
1921 OK 253 (Supreme Court of Oklahoma, 1921)
Cleveland State Bank v. Cotton Exchange Bank
81 So. 170 (Mississippi Supreme Court, 1919)
State ex rel. Collins v. Jones
64 So. 241 (Mississippi Supreme Court, 1913)
State v. Louisville & Nashville Railroad
51 So. 918 (Mississippi Supreme Court, 1910)
Dantzler Lumber Co. v. State
53 So. 1 (Mississippi Supreme Court, 1910)
State ex rel. McNeil v. Edwards
46 So. 964 (Mississippi Supreme Court, 1908)
Henry v. State
39 So. 856 (Mississippi Supreme Court, 1905)
Tod v. Crisman
99 N.W. 686 (Supreme Court of Iowa, 1904)
Monroe County v. Strong
78 Miss. 565 (Mississippi Supreme Court, 1900)
Adams v. Tombigbee Mills
78 Miss. 676 (Mississippi Supreme Court, 1900)
Adams v. Yazoo & Mississippi Valley Railroad
77 Miss. 194 (Mississippi Supreme Court, 1899)
Spooner's Adm'r v. Hilbish's Ex'or
23 S.E. 751 (Supreme Court of Virginia, 1895)
State ex rel. Hamilton v. Hannibal & St. Joseph Railroad
21 S.W. 14 (Supreme Court of Missouri, 1893)

Cite This Page — Counsel Stack

Bluebook (online)
58 Miss. 143, Counsel Stack Legal Research, https://law.counselstack.com/opinion/beck-v-allen-miss-1880.