City of Ellsworth v. Wilson

87 P.2d 611, 149 Kan. 486, 1939 Kan. LEXIS 81
CourtSupreme Court of Kansas
DecidedMarch 4, 1939
DocketNo. 34,193
StatusPublished
Cited by2 cases

This text of 87 P.2d 611 (City of Ellsworth v. Wilson) is published on Counsel Stack Legal Research, covering Supreme Court of Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
City of Ellsworth v. Wilson, 87 P.2d 611, 149 Kan. 486, 1939 Kan. LEXIS 81 (kan 1939).

Opinion

The opinion of the court was delivered by

Wedell., J.:

This is an original proceeding in mandamus to compel the state treasurer to make distribution of the county and township road fund derived from special taxes on motor vehicles and motor fuels in accordance with a resolution adopted by the board of county commissioners of Ellsworth county on November 18, 1935. The resolution was passed under authority of section 1, chapter 94, Laws of 1933, Special Session. (G. S. 1935, 68-424.)

. On July 5, 1938,”the board of county commissioners of Ellsworth county adopted a resolution rescinding the former resolution. The plaintiff city contends the county had no power or authority to rescind the former resolution and that the state treasurer is compelled to disburse the fund in accordance with the original resolution.

The contending parties in reality are the city of Ellsworth and the county of Ellsworth. Certain townships within the county have intervened for the purpose of testing the constitutionality of G. S. 1935, 68-424. We shall first treat the contentions of the city and the county, and shall refer to them in that manner. G. S. 1935, 68-424, provides:

“That thirty-five percent or so much thereof as may be necessary of the county and township road fund, derived from special taxes on motor vehicles and on motor fuels, as provided in subsection (2) of section 1 [68-416] of [487]*487chapter 241, Laws of 1933, and amendments thereto, which is $900,000 per quarter or $3,600,000 per year, may be, upon resolution duly adopted by the board of county commissioners of any county, set aside to be used for road and highway purposes in the construction, maintenance, and operation of county roads and township roads and city streets, avenues or boulevards'by the county or city respectively, or to pay bonds and interest thereon issued for such purposes as hereinafter provided: Provided, That preference shall and must be given for labor in such construction, maintenance and operation, to persons on the relief rolls of the county who are physically able to and will work on such construction, maintenance and operation: Provided further, That any county taking advantage of this act shall expend fifty percent of the county’s share of said funds set aside or raised under this act on township roads except in counties operating under the county unit system of highways.
“The thirty-five percent shall be, after the resolution above provided for has been adopted, apportioned among the county and the cities of the county on a basis of population, the population as determined by the federal census of 1930 to be the populations used hereunder, and the population of the county outside the limits of cities to be considered as the population of the county. Said thirty-five percent shall be distributed and paid over to the county and cities, or held to pay bonds as hereinafter provided, by the state treasurer at the quarterly distribution as provided by subsection (2) of section 1 [68-4161 of chapter 241, Laws of 1933, and amendments thereto. The remaining sixty-five percent shall be distributed to the county and by the county distributed to the county and township as provided by subsection (2) of section 1 [68-416] of chapter 241, Laws of 1933, and used for the purposes therein specified. [L. 1933, ch. 94, §1 (Special Session); Nov. 23.]”

The original resolution of the county provided:

“Be it resolved by the board of county commissioners of Ellsworth county, Kansas, in regular session convened:
“1. That thirty-five percent of the county and township road fund derived from special taxes on motor vehicles and on motor fuels, as provided by chapter two hundred forty-one of the Laws of 1933 (section 68-416) of the 1933 Supplement to the Revised Statutes of Kansas, which amounts to and is the sum $900,000 per quarter or $3,600,000 per year, be set aside to be used for road and highway purposes in the construction, maintenance and operation of the county roads and township roads and city streets, avenues, and boulevards by the county of Ellsworth, or the respective cities therein.
“2. That preference shall be given for labor in such construction, maintenance, and operation to persons on the relief rolls of the county who are physically able to and will work on such construction, maintenance, and .operation.
“3. That said thirty-five percent shall be apportioned among the county of Ellsworth and the respective cities therein on the basis of population, the population--as determined by the federal census of 1930 to be the population used hereunder, and the population of the county outside the limits of the cities to be considered as. the population of the countjr, and said thirty-five [488]*488percent of said road fund to be distributed and paid over to the county and cities by the state treasurer at the quarterly distribution as provided by subsection 2 of section 1 of chapter 241 of the Laws of 1933 hereinbefore mentioned, and amendments thereto.
“4. That this resolution is adopted under and by virtue of the authority granted by section 1 of chapter 94 of the Laws of 1933 (68-424 of the 1933 Supplement to the Revised Statutes of.Kansas).
“5. That this resolution shall not become effective until the 1st day of April, 1936, and shall not affect any apportionment of the county and township road fund prior to the 1st day of April, 1936.
“6. That a copy of this resolution shall be transmitted by the clerk of the county of Ellsworth to the treasurer of the state of Kansas.”

The rescinding resolution, after reciting the previous enactment of the original resolution, reads:

“Now, therefore, be it resolved by the board of county commissioners of Ellsworth county, Kansas, that said resolution apportioning to the cities of Ellsworth county, Kansas, a share of the county and township road fund be and it is hereby repealed and canceled as of January 1, 1939, and that the motor vehicle and motor-vehicle taxes shall thereafter be distributed and paid to the county and township road fund in the same manner and in accordance with the provisions of 68-416 R. S. of Kansas, 1935.
“The board of county commissioners finds the cities of Ellsworth county, Kansas, receiving a portion of the funds derived from motor vehicle and motor-vehicle fuel taxes have not created any indebtedness or issued any bonds under the provisions of 68-425 R. S. of Kansas, 1935.”

The city and county stipulated as follows:

“. . . that the facts with regard to the allegations contained in the answer of the defendants as follows:
"1. The plaintiff expended the money received under the provisions of G. S. 68-424 in the construction, maintenance and operation of the city streets and avenues.
“2. The moneys received by the city of Ellsworth have been disbursed principally to three employees of the.city as salary and wages. These three employees were Mr. Tanton, who had made application for relief in Ellsworth county on November 21, 1933, but whose application was rejected. Another, Mr. Holtman, received relief from Ellsworth county up until April, 1936, at the time he was given employment by the city. Another, Mr.

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

Related

Felten Truck Line, Inc. v. State Board of Tax Appeals
327 P.2d 836 (Supreme Court of Kansas, 1958)
State ex rel. Tice v. Guggisberg
160 P.2d 938 (Supreme Court of Kansas, 1945)

Cite This Page — Counsel Stack

Bluebook (online)
87 P.2d 611, 149 Kan. 486, 1939 Kan. LEXIS 81, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-ellsworth-v-wilson-kan-1939.