Brady v. Brooks

89 S.W. 1052, 99 Tex. 366
CourtTexas Supreme Court
DecidedDecember 4, 1905
DocketNo. 1495, No. 1496, No. 1497, No. 1498.
StatusPublished
Cited by84 cases

This text of 89 S.W. 1052 (Brady v. Brooks) is published on Counsel Stack Legal Research, covering Texas Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Brady v. Brooks, 89 S.W. 1052, 99 Tex. 366 (Tex. 1905).

Opinion

GAINES, Chief Justice.

These cases present substantially the same questions and have been argued and submitted as one.

The questions are as to the rights of the county attorney of Travis County and of the district attorney” of the twenty-sixth judicial district of the state of Texas, to prosecute certain suits brought by the attorney-general to recover taxes and penalties under acts passed at the last session of the legislature.

On the 27th day of October, 1905, the attorney-general of the state of Texas brought a suit in the name of the state of Texas against the Higgins Oil & Fuel Company, a corporation, to recover a tax and penalties alleged to have accrued to the state under and by virtue of the provision of an Act of our present legislature commonly known as the “Kennedy Bill.” On the 8th day of November, thereafter, the district attorney and the county attorney of Travis County appeared in court and filed a joint motion praying to be allowed to prosecute the suit and that the attorney-general be excluded from participation in such prosecution. The court (the Hon. Victor L. Brooks, judge of the twenty-sixth judicial district, presiding), overruled the motion.

Again on the 24th day of November, 1905, the attorney-general at the request of the comptroller of public accounts filed in the district court of Travis County a suit against the Houston & Texas Central Bailroad Company to recover penalties provided for by an Act passed at the last regular session of the legislature, commonly called the “Love Tax Bill,” for failure to pay the tax imposed by that Act. On the 28th day of November, the district attorney and county attorney filed in that court a similar motion to that filed in the former case, which was also overruled, the same judge presiding.

The district attorney and the county attorney have each filed a separate petition in each of the cases to compel by the writ of mandamus the presiding judge of the court to admit them to prosecute jointly each of the two cases and to exclude the attorney-general from participating in such prosecution.

The Act which imposes a tax upon the gross receipts of railroad companies, called the “Love Bill,” after fixing the tax to be imposed and providing for certain reports to the comptroller, provided as follows: “Sec. 5. The attorney-general is authorized and required upon request by the comptroller, to bring suit in the name of the state, in Travis County, against the proper parties defendant, to recover all taxes, penalties and forfeitures mentioned in this Act, and venue and jurisdiction of such suits is hereby expressly conferred upon the courts of Travis County. Service of all process issued in such suits may be had upon any officer or agent of such person, firm, association of persons, corporation, or receiver thereof, within this state, and such service shall in all respects be held legal and valid.” (Laws, 1905, p. 338.) The *374 Act of April 17, 1905, commonly known as the “Kennedy Bill” provides a tax upon the gross receipts of individuals and corporations, pursuing various occupations and for making reports to the comptroller. It also prescribes penalties for the failure to make the reports and for the failure to pay the tax. The taxes and penalties in the language of the Act are to be “sued for by the attorney-general in the name of the state” and the venue is given to the courts of Travis County. (Laws of 1905, pp. 358, et seq.)

It is by virtue of the authority "granted by these statutes that the attorney-general has assumed to act in these cases. However, the claim of the relators is that the action of the legislature insofar as it attempts to confer authority upon the attorney-general to prosecute the suits is prohibited by the constitution. In support of their contention they rely upon section 21 of article 5 of the constitution, which, insofar as it bears upon the question, reads as follows: “A county attorney, for counties in which there is not a resident criminal district attorney, shall be elected by the qualified voters of each county, who shall be commissioned by the governor, and hold his office for the term of two years. In case of vacancy the commissioners’ court of the county shall have power to appoint a county attorney until the next general election. The county attorneys shall represent the state in all cases in the district and inferior courts in their respective counties; but if any county shall be included in a district in which there shall be a district attorney, the respective duties of district attorneys and county attorneys shall, in such counties, be regulated by the legislature. The legislature may provide for the election of district attorneys in such districts as may be deemed necessary, and make provision for the compensation of district attorneys and county attorneys; provided, district attorneys shall receive an annual" salary of five hundred dollars, to be paid by the state, and such fees, commissions and perquisites as may be provided by law. County attorneys shall receive as compensation only such fees, commissions and perquisites as may be prescribed by law.” They further claim that in the case of the State v. Moore (57 Texas, 307), the question was authoritatively decided by this court adversely to the contention of the attorney-general. We will first dispose of the question of the authority of that decision. The statute in force at the time the question arose made it the duty of the attorney-general to institute or to cause to be instituted, proceedings against all officers charged with the collection of money belonging to the state for the recovery of all arrears which might appear to have accrued. (Rev. Stat., 1879, art. 2802a.) Proceeding under the supposed authority attempted to be conferred by this statute, the attorney-general then in office brought suit in the district court of Travis County to recover of a defaulting tax collector-and the sureties upon his official bond money which had been collected by him, but which he had not paid into the treasury. E. T. Moore, then the county attorney of Travis County, filed a motion in the court praying that he be allowed to prosecute the suit as attorney for the state. The motion was granted. He prosecuted the suit to a successful termination, and collected the sum adjudged to the state. Believing that he was entitled *375 to commissions under the law, he paid the money collected into the treasury less the supposed commissions, which he retained. The attorney-general thereupon filed a motion against him in the same court for the recovery of the sum so withheld. The court overruled the motion and gave judgment for the defendant therein, whereupon the attorney-general appealed the case to the Supreme Court. Upon the appeal the court reversed the judgment of the trial court and rendered judgment in favor of the state against Moore. In reaching this conclusion, the court in its opinion undertook to determine two questions: holding first, that the county attorney was entitled to prosecute the suit to the exclusion of the attorney-general; and second, that there was no law then in force which allowed the county attorney commissions in a case of that character. Now, if the court had held that the county attorney was not entitled to prosecute the suit (which it did not hold) and also that in no event was he entitled to commissions in such a ease (which it did hold), then the opinion would have been authoritative upon both questions.

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Cite This Page — Counsel Stack

Bluebook (online)
89 S.W. 1052, 99 Tex. 366, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brady-v-brooks-tex-1905.