Board of Revenue of Jefferson County v. Hewitt

90 So. 781, 206 Ala. 405, 1921 Ala. LEXIS 208
CourtSupreme Court of Alabama
DecidedJune 30, 1921
Docket6 Div. 233.
StatusPublished
Cited by23 cases

This text of 90 So. 781 (Board of Revenue of Jefferson County v. Hewitt) is published on Counsel Stack Legal Research, covering Supreme Court of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Board of Revenue of Jefferson County v. Hewitt, 90 So. 781, 206 Ala. 405, 1921 Ala. LEXIS 208 (Ala. 1921).

Opinion

THOMAS, J.

The bill was filed against the members of the board of revenue of Jefferson county, Ala., to enjoin the issuance of county warrants. Demurrer thereto and motion to dissolve were overruled.

The practical phase of the case for the county is well stated by its counsel:

“The county of Jefferson, at the time of the sale of the bonds, was in this predicament: The law at that time forbade the sale of the bonds at less than par. The rate of interest authorized by law was such that no purchaser for the bonds could’ be found who was willing to take them at par. A grave emergency presented itself in that the county authorities, in the confident expectation that the bonds could be sold, had entered into many contracts for the building of public roads involving large amounts of money. Without the sale of the bonds the work could not go on, and, in that event, the county would be confronted not only !witli suits for breach of contract, but the work already done on the roads, being in an incomplete state, was subject to deterioration and waste, which would probably have entailed an enormous loss upon the county. Accordingly these contractors advanced to the county the sum of $50,000 so that it might have in the treasury the full amount of $500,000 or the-face value of the bonds to be sold. They made the advance in the expectation that the county would keep faith with them and not allow them to suffer loss. The Legislature has recognized this obligation resting upon the county and has authorized the board of revenue to repay to these contractors the. amount which they advanced for the county’s benefit.”

In Wallace v. Ball, 205 Ala. 623, 88 South. 442, this court said:

‘‘The act of October 8, 1920, was passed and approved two days after the act of October 6, 1920. Both being on the same subject, the last one repeals the first one.”

[1] We must look to the legislative intent to ascertain whether repeal by implication was intended. Board of Revenue v. Johnson, 200 Ala. 533, 76 South. 859. If two acts are of the same nature and upon the same subject, the latter repeals the former by implication, if there is no different field of operation; that is, if it is obvious from *407 the legislative proceedings and purport of the two acts that neither branch of the Legislature conceived a conflict, or “entertained any purpose other than their harmonious co-operation within their respective fields.” Board of Revenue v. Johnson, 200 Ala. at page 535, 76 South, at page S61; Wallace v. Ball, supra. These two acts are to be found in Acts 1920, pp. 116, 166.

Such conflict, not being shown by the legislative history of the two acts, is as follows: (1) Senate Bill No. 21, by Mr. Acker, of Calhoun couhty, was introduced in and passed the Senate on September 15, 1920; was sent to the House on the 17th; received in the House on the 21st; passed on October 1st; signed by the presiding officer' of the Senate and House on that date; was received in the office of the Governor at 5:50 p. m. the same day; and approved by him on the 8th. (2) Senate Bill No. 126, by Mr. West, of Jefferson county, was introduced in the Senate on September 23, 1920; passed on the 27th; sent to the House on the same day; passed October 1st, and signed by the presiding officer of the Senate and House; was transmitted to the Governor on October 2d at 7:05 p. m., and approved on October 6th. The mere act of the Governor in giving his assent and approval to such expression of the legislative intent and will, by affixing his official signature thereto on different days in no wise changed the legislative intent.

The purpose and field of operation of said acts are different. That approved October 6th, the West Act, relates to the manner of sale and disposition of bonds in counties having, according to the census specified, 150,000inhabitants or more (Jefferson county being of that class), said sale in no case to be “below ninety-five (95%) per cent, of the par value,” etc. That approved October Sth (by Mr. Acker) prescribes the rate of interest to be paid on the bonds of counties, cities, and towns of the classes indicated, and requires the bonds to be sold for not “less than par, with accrued interest to date of delivery,” when the discount is considered as a part of the interest. The act of October 6th, as we have indicated, provides not only that bonds of counties or municipalities of the class indicated shall be sold at the best price obtainable, not to be below 95 per cent, of the par value, but that courts of county commissioners or boards of revenue máy reimburse out of the proceeds of such sales “contractors who, within nine months prior to the approval of the act,’’ have paid into its treasury “money equivalent to the difference between the market price and face value of bonds sold.” The act of October 8th is merely a regulation' of the rate of interest to be paid for the whole period on bonds of a county, or a municipality — -meaning town and city bonds to which the act was applicable — stipulating that the rate of interest on bonds issued by counties and cities with a population of over 5.000 shall not exceed 7 per cent, per annum, that bonds by towns and' cities of less than 5.000 inhabitants shall not bear a rate of interest exceeding 8 per cent, per annum, and that such rate shall not be increased by a sale of the bonds below par. The act of October 6th is limited by its terms to county and municipal bonds of the class of counties indicated, regulates the manner of notice for bids and notice of sale, and provides for distribution of a portion of the proceeds of such sale. The policy of this act is to, provide for a sale of bonds by counties or municipalities of the class indicated at the discount permitted, and then to throw around such sale reasonable provisions conducive to the obtaining of the best price possible for the sale of the bonds, and to equalize the price or to make just distribution of the proceeds sp as to recognize and discharge any moral obligations due by the county to contractors who, within nine months prior to the approval of the act, had paid into the treasury of such bodies money equivalent to the difference between the market price and the face value of the bonds to aid the county in the sale of its bonds and to enable it to proceed without delay or interruption in the prosecution of the purposes for which the bond issue was authorized. No such provision for equalization and reimbursement is contained in the act of October 8th.

If it be necessary to further pursue the comparison of these acts, it may be noted that the only features in common are provisions for retroactive effect; that each shall become effective upon approval. The repealing of all laws or parts thereof in conflict and conditions precedent for notice are fundamentally different in each act.

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Cite This Page — Counsel Stack

Bluebook (online)
90 So. 781, 206 Ala. 405, 1921 Ala. LEXIS 208, Counsel Stack Legal Research, https://law.counselstack.com/opinion/board-of-revenue-of-jefferson-county-v-hewitt-ala-1921.