Board of Education of Forrest County v. Sigler

208 So. 2d 890, 1968 Miss. LEXIS 1433
CourtMississippi Supreme Court
DecidedMarch 4, 1968
DocketNo. 44962
StatusPublished
Cited by5 cases

This text of 208 So. 2d 890 (Board of Education of Forrest County v. Sigler) 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
Board of Education of Forrest County v. Sigler, 208 So. 2d 890, 1968 Miss. LEXIS 1433 (Mich. 1968).

Opinions

RODGERS, Justice:

This controversy arose between two agencies of the State of Mississippi. The Board of Education of Forrest County filed a petition, through its attorney, seeking a writ of mandamus to compel the Board of Supervisors of Forrest County to pay to the education fund of Forrest County one-half of the oil and gas severance taxes for use in the Minimum Education Program. The Board of Supervisors refused to pay the Board of Education the sum of $58,520.79, or one-half of the sum of $137,900 severance tax refunds, less $10,429.21 previously paid by the Board of Supervisors prior to September 1, 1966. The sum claimed represented one-half of the refund severance tax for the 1966-1967 school year.

The ultimate controversy arose out of a disagreement as to the meaning of certain legislative enactments with reference to severance taxes for school use. The School Board contends that sections 6248-04 and 6248-04.5, Mississippi Code 1942 Annotated (Supp.1966) require the Board of Supervisors to allocate one-half of the oil and gas refund severance tax for the use of the Board of Education. The Board of Supervisors of Forrest County contends that sections 9417-03 and 9417.5-03, Mississippi Code 1942 Annotated (1952) give the Board of Supervisors discretion as to how it may divide the severance tax. The Board of Supervisors points out that prior to the time when the Board of Education adopted its budget, the Board of Supervisors advised and notified the Board of Education that it had determined in its discretion to use the severance refund tax. The Board of Supervisors alleged that the unsafe condition of the bridges of the Forrest County public roads utilized as school bus routes was such as to require the future use of oil and gas severance tax refund money for the purpose of repairing the bridges on the public roads along the school bus routes, beginning October 1, 1966. Several letters were written to the Attorney General with reference to the adverse claims, and finally suit was filed by the Board of Education of Forrest County, Mississippi. The petitioners based their petition upon the premise and theory that the Legislature of Mississippi had repealed the law giving the Board of Supervisors the discretionary power with reference to the use of the severance tax refund by the enactment of section 6248-04 and section 6248-04.5. It is said that the last section declared that it was the intention of the Legislature that these funds would not “be used for any purpose other than the support of the minimum education school program in said county.”

This Court was in the process of examining the original issue as to whether or not the refund paid to the county for severance taxes which are earmarked for the school could be used for any other purpose. At this point, however, it was brought to the attention of the Court en banc that, although the trial court had entered a judgment in favor of the defendants, the members of the Board of Supervisors of Forrest County, Mississippi, the trial judge had overruled a demurrer to the petition filed by the Board of Education, in which the members of the Board of Supervisors challenged the authority of the Board of Education to file a petition for a writ of mandamus to compel the Board of Supervisors to act as requested. The members of the Board of Supervisors cross appealed from this order overruling the demurrer. We are therefore confronted at the very door of this action with the question as to whether or not the Board of Education of Forrest County can file a petition for mandamus. In short, is there an action before the Court on which mandamus • can be granted ?

The authority to prosecute an application in the courts of this state for a writ of mandamus is found in section 1109, Mississippi Code 1942 Annotated (1956), which is as follows:

“On the petition of the state, by its attorney-general or a district attorney, [892]*892in any matter affecting the public interest, or on the petition of any private person who is interested, the writ of mandamus shall be issued by the circuit court, commanding any inferior tribunal, corporation, board, officer, or person to do or not to do an act the performance or omission of which the law specially enjoins as a duty resulting from an office, trust, or station, where there is not a plain, adequate, and speedy remedy in the ordinary course of law.”

The writ of mandamus is an extraordinary writ, and before the writ can be issued it must affirmatively appear that four essential elements are present: (1) the petition must be brought by the officers or persons authorized to bring the suit; (2) there must appear a clear right in petitioner to the relief sought; (3) there must exist a legal duty on the part of the defendant to do the thing which the petitioner seeks to compel; and (4) there must be an absence of another remedy at law. Board of Supervisors of Prentiss County v. Mississippi State Highway Comm., 207 Miss. 839, 42 So.2d 802 (1949).

It must be pointed out that this Court permitted suit to be filed for mandamus by one state agency against another state agency in the case of White v. Miller, 159 Miss. 598, 132 So. 745 (1931). It appears, however, that in that case the petitioner, the State Tax Collector, was seeking mandamus to require the State Auditor to pay over to him the commissions due him and that he could have proceeded in his name as an individual “in any matter affecting the public interest” since he was interested as a private person in the payment of his commissions. In addition, the Tax Collector had statutory authority to bring a suit in matters affecting the collection of taxes. For that reason it is possible that the authority to bring suit for the extraordinary writ of mandamus was not studied in depth. Other cases, before and since White v. Miller, have repeatedly held that one state agency can not obtain a writ of mandamus against another state agency in its own right.

This question was thoroughly studied and laid to rest in the case of Hancock County v. State Highway Commission, 188 Miss. 158, 193 So. 808 (1940).

The Hancock County case arose when the county instituted a mandamus proceeding in circuit court to compel the State Highway Commission to allow the county certain moneys expended in building a bridge. The proceeding was dismissed and appeal was taken. On a motion by the appellee, the Commission, the appeal was dismissed, solely on the grounds that Hancock County had no right to institute the suit for mandamus. In discussing section 2348 of the Code of 1930 (which is exactly the same as section 1109 of the present Code), Presiding Justice Ethridge said:

“The writ of mandamus is distinct from ordinary suits. It is a prerogative zurit issued by the State through such representatives as it may intrust with that pozver, and under Section 2348 suits involving the public interest are to be brought on the petition of the attorney general or a district attorney. It is true the section authorizes a mandamus to issue for the enforcement of the private right by a person whose private rights entitle him to coerce a mandatory duty, but the State Highway Commission is a public body and its funds to be expended by it are for public purposes, and the dealings in its powers with the public interests and the matters sought to be enforced in the present proceeding represent public interest, both as to the action of the State Highway Commission, and as to the county’s right, if any, to reimburse it for its expenditures for a public bridge. [Emphasis added]” 188 Miss. at 162-163, 193 So. at 809.

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

Related

Aldridge v. West
929 So. 2d 298 (Mississippi Supreme Court, 2006)
Courtney Aldridge v. Phillip C. West
Mississippi Supreme Court, 2005
City of Jackson v. Martin
623 So. 2d 253 (Mississippi Supreme Court, 1993)
Berry v. Hinds County
344 So. 2d 146 (Mississippi Supreme Court, 1977)
Belk v. Bean
247 So. 2d 821 (Mississippi Supreme Court, 1971)

Cite This Page — Counsel Stack

Bluebook (online)
208 So. 2d 890, 1968 Miss. LEXIS 1433, Counsel Stack Legal Research, https://law.counselstack.com/opinion/board-of-education-of-forrest-county-v-sigler-miss-1968.