Creager v. Hooper

1 Balt. C. Rep. 563
Baltimore City Superior Court·Decided June 30, 1896·Published

Opinion

RITCHIE, J.

The petitioner, Noble H. Creager, claims to have been duly appointed to the office of City Collector, and asks that a writ of mandamus may issue requiring the respondent, the Mayor of Baltimore City, to administer to him as such collector the oath of office prescribed by ordinance for municipal officers.

The City Code, Art. 50, Sec. 31, provides for the biennial appointment of a City Collector “as other city officers are appointed.” There is no general ordinance, or statute, providing any specific mode for the appointment of city officers. Under the ordinances as codified in the Code 1893 some are appointed by the City Council alone in joint convention, a larger number by the Mayor alone, and a still larger number by the heads of departments and municipal boards, but probably a majority of the more important officers are appointed on the nomination of the Mayor by and with the advice and consent of the City Council in joint convention. The words “as other city [564]*564officers are appointed,” however, have always been construed to mean an appointment on the nomination of the Mayor, subject to the confirmation of the joint convention.

The ordinance in controversy, No. 42 of 1896, purports to repeal and re-enact sections thirty-one and thirty-two of Art. 50 of the City Code. Like the Code it provides for the biennial appointment of a collector of taxes to be styled “City Collector,” whose duties are to collect both city and State taxes. The only change made which is important to this case is in the mode of appointment, which, it provides, shall be by a convention of both branches of the City Council, instead of on the nomination of the Mayor.

This ordinance, after its first passage, was vetoed by the Mayor. It was then reconsidered, and, being again put upon- its passage, received an affirmative vote in each Branch of three-fourths of the members present, there being more than a quorum in each, but not tliree-fourths of all the members of either Branch. Thereafter the petitioner was appointed to the office of “City Collector” by a joint convention. He then appeared before the Mayor, whose duty it is under Art. 70, Sec. 5, Public General Laws, to administer the oath of office to all city officers, and requested the Mayor to administer to him the oath of office of City Collector. By Art. 1, See. 31, of the City Code, it is provided, that all city officers shall, before entering on their duties, take the oath set forth in Art. 1, Sec. 6, of the Constitution. The Mayor refused to administer the oath of office, on the ground that he did not regard the election of the petitioner as legal, and thereupon Mr. Creager filed his petition for a writ of mandamus, requiring the respondent to administer the said oath of office.

I make no reference to what transpired in respect to Mr. Creager’s bond, because that was disposed of on the demurrer to the answer. The case has been exhaustively argued, and many questions have been raised which I do not think it necessary to pass on.

The respondent asserts, first, that this ordinance is invalid, because it provides for the appointment of the City Collector by a convention of the two Branches; secondly, that it was not duly passed over his veto. And, further, in case the ordinance is not void in either of these respects, he sets tip other defences that are peculiar to the dual character of the City Collector, and also rest on the action of the Governor pending these proceedings. A clear understanding of the whole case, and particularly of these special grounds of defence, makes it necessaiy to refer in some detail to existing and previous legislation upon the subject of the collection both of city and State taxes in the City of Baltimore.

The municipal corporation, under its power to tax, has always had the right to create the office of Collector of city taxes, and, to go no further back, I find that such office was provided for by Ordinance No. 8 of 1826. This office is now provided for and its duties defined by Article 50 of the City Code, sub-title “City Collector.” The State Code, Article 81, Section 31, provides that “the Mayor and City Council of Baltimore, shall, on or before the third Tuesday in April in each year, or as soon thereafter as may be, appoint * * * one collector for Baltimore City for the collection of all State taxes levied or to be levied for the current year.” This xjower was first granted, as far as I have been able to find, under the Act of 1841, Chapter 23, Section 45. Prior to this, the State taxes in the City of Baltimore were, no doubt, collected by officers appointed by the levy court of the county.

This power was continued under the Code of 1860, but by the Act of 1865, Chapter 155, it was provided that the Mayor and City Council of Baltimore, instead of one collector of State taxes for the whole city, should appoint one for each of the three legislative districts. The Act of 1868, Chapter 366, went back to one collector, and so it is provided in the Act of 1874, Chapter 483, the thirtieth section of which is now Section 31 of Art. 81. By Art. 81, Secs. 33-34, such “Collector of state taxes” in Baltimore City, is required to give bond to the State, to be approved by the Governor, to account with the Comptroller, and to deposit the State’s money in a bank to be designated by the Treasurer; and by Sec. 36, he is to take the oath therein prescribed.

There is thus vested in the Mayor and City Council of Baltimore, the [565]*565power to appoint both a collector of city taxes and a collector of State taxes, the functions of each being perfectly distinct. The office of one is created by ordinance, his term is now two years, his bond is to the city, he takes the oath of office prescribed by ordinance, before the Mayor, and his duties are defined by the City Code. The office of the other is created by statute, his term is one year, his bond is to the State, he must take the oath prescribed by Art. 81, Sec. 36, before the Clerk of the Superior Court, and his duties are defined by the State Code. While these offices are distinct and a different person may be air-pointed; to each (Art. 81, Sec. 4), the practice, except during the three years under the Act of 1863, has, for the convenience of administration, always been to appoint the same person to each office, and thus, as was the case in McCauley vs. State, 21 Md. 572, unite two offices in the same person.

The respondent contends that this Ordinance No. 42 attempts to provide for the appointment of both officers by one and the same act. 1 concur in this construction, but not at all in the conclusions sought to be drawn therefrom. Ordinance No. 42, in this connection, is exactly like section thirty-one of the City Code, and this section (except that it provides for a biennial instead of an annual appointment) is a codification of Section 1, Ordinance No. 46, of 1862. It is important to note in passing that the entire sub-title, “City Collector,” is, with some immaI erial amendments, the codification of the ordinance of 1862.

The ordinance of 1826 “for collecting the taxes of the City of Baltimore,” already mentioned, provides only for the collection of city taxes. The next general ordinance which T find, No. 7, of 1838, also provides for city taxes only. Then follows the Act of 1841, authorizing- the appointment of a collector of State taxes, and the first general ordinance for the collection of taxes which I find after this Act, No. 11, of 1850, provides for the appointment of “a collector of all taxes” imposed either by the corporation or the General Assembly.

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Creager v. Hooper, 1 Balt. C. Rep. 563 (Md. Super. Ct. 1896).

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