Cornell v. McAlister

1926 OK 814, 249 P. 959, 121 Okla. 285, 1926 Okla. LEXIS 145
CourtSupreme Court of Oklahoma
DecidedOctober 12, 1926
Docket17788
StatusPublished
Cited by31 cases

This text of 1926 OK 814 (Cornell v. McAlister) is published on Counsel Stack Legal Research, covering Supreme Court of Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cornell v. McAlister, 1926 OK 814, 249 P. 959, 121 Okla. 285, 1926 Okla. LEXIS 145 (Okla. 1926).

Opinion

MASON, J.

At the primary election, held August S, 1926, John Rogers was a candidate for the nomination of the Democratic party for the office of State Examiner and Inspector. At said election, Rogers received more votes than any other candidate for said nomination and, thereupon, he was declared, by the State Election Board, to be’ the nominee and candidate of the Democratic party for said office at the state election to be held on the 2d of November, 1926, and said board issued and delivered its certificate of nomination to him.

Thereafter, on September 4, 1926, the plaintiff in error, I-I. Nelson Cornell, brought this proceeding in the district court of Oklahoma county to enjoin the defendants in error from placing the name of John Rogers on the official ballot to be voted on November 2, 1926. Upon the filing of said petition, the Honorable Thomas G. Chambers, judge of said court, granted a temporary restraining order against the defendants, and, on September 7, 1926, a hearing was held before said court on the question of granting a temporary injunction against said defendants.

Upon agreement of the parties, the court found the following facts:

“That the said John Rogers has had more than three years’ experience as an expert accountant and is a person skilled in the knowl- . edge and_ science of accounting, but is not the holder of a certified public accountant certificate.

Thq court then rendered judgment dissolving the temporary restraining order previously issued, denying the temporary injunction as prayed for, and dismissing plaintiff’s petition for want of equity, from which the plaintiff has duly perfected his appeal to this court.

For reversal, the plaintiff in error contends that the defendant John Rogers is not qualified to hold the office of State Examiner and Inspector because he does not hold a certified public accountant certificate, and that, therefore, the action of the trial court is contrary to law and should be reversed.

The qualifications of the State Examiner- and Inspector and the duties of such official are prescribed by article 6, section 19, of the Constitution, as follows:

“The State Examiner and Inspector must have had at least three years’ experience-as an expert accountant; his duties shall be, without notice to such treasurer, to examine-the state and all county treasurers’ books, accounts, and cash on hand or in bank at least twice each year, and publish- his report as to every such treasurer once each year. For the purpose of such examination he shall take complete possession of such treasurer’s-office. He shall also prescribe a uniform, system of bookkeeping for the use of all treasurers. Other duties and powers may be-added by law.”

Counsel for plaintiff in error contends that the meaning of the expression “an expert accountant” is vague and indefinite and, inasmuch. as the same is nowhere defined in the Constitution, the definition should be used as prescribed by -the Legislature in section 11, House Bill No. 204, Session Laws 1917, p. 4, being section 10932, Compiled Oklahoma Statutes, 1921, which provides:

“An expert accountant is hereby defined as a person skilled in the knowledge and science of accounting, and who is the holder of a ‘certified public accountant’ certificate issued in pursuance of the provisions of this act.”

Section 14 of said Act (sec. 10935, C. O. S. 1921) provides that no person shall be permitted,' to practice or hold himself out as 9 public or expert accountant without having first obtained a certified public accountant certificate.

It was held, however, in an opinion by Ray, Commissioner, in the case of State ex rel. Short, Attorney General, v. Riedell, 109 Okla. 35, 233 Pac. 684, that both section 11 and section 14, supra, were unconstitutional. Plaintiff devotes many pages- pf his brief to an attack on the foregoing opinion, which to the writer of this opinion is not entirely without merit, but the holding in said case, as we view it, is not controlling in the instant case. In other words, in deciding the case at bar, we may concede, without deciding, that the only question presented in said ease was whether or not one might practice the profession of expert or public accountant without having first obtained a certified public accountant certificate, and that section 11 -of said act was not there involved and that the portion of the opinion holding said section 11 unconstitutional was purely obiter.

*287 Can it be said! that the Legislature, by enacting section 11, supra, intended to define the expression “an expert accountant'’ as found in article 6, section 19, of the Constitution ?

It is a recognized rule of construction that, if the meaning of a constitutional provision is doubtful, a practical construction thereof by the Legislature will be followed by the •courts, if it can be done without doing violence to the fair meaning of the words used. Coyle v. Smith, 28 Okla. 121, 113 Pac. 944.

In 12 Corp. Juris, p. 714, the rule is announced as follows:

“If the meaning of the Constitution is • •doubtful, a legislative construction will be given serious consideration by the courts, both as a matter of policy, and also because it may be presumed to represent the true intent of the instrument.”

In Ruppert v. Caffey. 251 U. S. 264, 40 Sup. Ct. Rep. 141, the Supreme Court of the United States, in considering the -constitutionality of the Volstead Act, which declared that liquor containing more than one-half of one per cent, of alcohol was intoxicating within the meaning of the 18th Amendment to the Constitution of the United States, prohibiting the manufacturing or sale of intoxicating liquor, held that the definition of intoxicating liquor contained in the act was a reasonable and valid exercise of the legislative power to define constitutional terms. The court also held that such definition was a reasonable and necessary one to make effective the prohibition provisions of the Constitution.

Counsel for plaintiff in error insist that the instant case comes within the foregoing rule. IVe think not. No reference is made in the act under consideration to article 6, section 19, of the Constitution, and the title to said act discloses that it was not intend ed as a construction or definition of the expression “expert accountant,” as used in said section of the Constitution. The title to said act reads as follows:

“An act regulating the practice of auditing and accounting- in the state of Oklahoma; creating a State Board of Accountancy and prescribing its powers and duties, and fixing compensation of appointive member: providing for the examination and certification of professional accountants; and prescribing penalty for violation of provisions of act or for making false or fraudulent reports, and repealing all acts in .conflict herewith.”

In this connection, we deem it advisable to consider the title of said act in connection with the provisions of section 57, article 5, of the Constitution of Oklahoma, which provides that every act of the Legislature shall embrace but one subject, which shall be clearly expressed in its title.

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Bluebook (online)
1926 OK 814, 249 P. 959, 121 Okla. 285, 1926 Okla. LEXIS 145, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cornell-v-mcalister-okla-1926.