Excise Board of Creek County v. State Ex Rel. Kissick

1924 OK 1128, 231 P. 862, 105 Okla. 102, 1924 Okla. LEXIS 480
CourtSupreme Court of Oklahoma
DecidedDecember 16, 1924
Docket15993
StatusPublished
Cited by5 cases

This text of 1924 OK 1128 (Excise Board of Creek County v. State Ex Rel. Kissick) 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
Excise Board of Creek County v. State Ex Rel. Kissick, 1924 OK 1128, 231 P. 862, 105 Okla. 102, 1924 Okla. LEXIS 480 (Okla. 1924).

Opinion

Opinion by

RAY, C.

This appeal is from a judgment of the district court of Creek county, entered November 20th of this year, directing a peremptory writ of mandamus to issue commanding the excise board of that county to reconvene as the excise board of Creek county, and to forthwith approve the estimate made by the board of county commissioners for the purpose of co-operating with the United States Department of Agriculture in conducting farm demonstration work in that county for the fiscal year of 1924-25. The case has been advanced for immediate decision.

It is contended upon the part of the excise board that in refusing to adopt the estimate of the board of county commissioners it was acting in its sound judicial discretion, and that that discretion cannot be controlled by mandamus.

The act of 1910, creating the excise board, *103 by section 4 (sec. 7380, Rev. Stat. 1910), provided;

“They shall have the power to revise and correct any estimate certified to them where the amount thereof is in excess of the just and reasonable needs of the municipality for which the same is made.’

By House Bill 418, 1917, this section was repealed and another section (9,698, Comp. Stat. 1921) adopted. It is provided by that section :

■'The said board shall have power and authority to revise and correct any estimate certified to them by either striking items therefrom, increasing or decreasing items thereof, or adding items thereto, when in its opinion the needs of the municipality shall require. All revisions and corrections shall be as to specific items of the estimate. * * *”

By the adoption of the latter section the broad discretion conferred by the former is, to some extent; restricted by limiting the power of revising and correcting to specific items of the estimate. But under the latter section a judgment and discretion is required to be exercised which may not be controlled by mandamus. The question to be decided is, Was -that general power and authority to review and correct estimates taken from the excise board/ as to the particular item in question, and full and complete power and authority conferred upon the board of county commissioners, by chapter 159, Laws of 1919 (sec. 3721, Comp. .Stat. 1921), to determine the necessity for co-operating with/ the Department of Agriculture in conducting farm demonstration work, and the amount necessary to raise by taxation for that purpose, so as to render the approval of that item and the levying of the tax to raise the amount fixed by the estimate, a purely ministerial act on the part of the excise board. It is conceded in oral argument that no question of a constitutional or statutory limitation is involved.

Section 3721, Oomp. Stat. 1921, is as follows :

“The county commissioners of the respective counties of this state may, and are hereby authorized and empowered to appropriate and use under such rules and regulations as they may prescribe, such sum or sums of money as they may deem necessary during the fiscal year for the purpose of cooperating with the United States Department of Agriculture, in conducting farmers’ demonstration work and home economics in their respective counties along the same lines as this work is and may be conducted, upon such terms and conditions as may be agreed upon between the agents of the Department of Agriculture, and the county commissioners. Provided that the board of county commissioners shall provide an adequate amount in .their annual estimate for the ensuing year, same to be included in ’ the salary fund to be paid on order of the board of county commissioners, to such demonstrator or dem-strators.”

The provisions of section 9698 are general, and relate to all estimates certified to the excise board, while section 3721 is special; refers to and includes particular matters in controversy. The proper rule of construction in such cases was stated by Ames, Commissioner, in Gardner v. School Dist. No. 87, Kay County, 34 Okla. 716, 126 Pac. 1018:

“Where there are two provisions of the statutes, one of which is special and particular and clearly includes the matter in controversy, and where the special statute covering the subject prescribes different rules and procedure from those in the general statute, it will be held that the special statute applies to. the subject-matter, and that the general statute does not apply.’’

This rule has been approved in Muskogee Times-Democrat v. County Commissioners of Muskogee County, 76 Okla. 188, 184 Pac. 591; State ex rel. v. Beatty, 77 Okla. 50, 186 Pac. 240; Watts, Mayor v. State, 77 Okla. 199, 187 Pac. 797. This act, in express terms, confers full power and authority upon the board of county commissioners to appropriate and use such sum or sums of money, deemed by them necessary during the fiscal year, for co-operation with the Department of Agriculture in conducting farm demonstration work along the same lines as this work is now and may be conducted, upon terms and conditions as may be agreed upon between the agent of the Department of Agriculture ana the county commissioners. ■ And it is made their duty, when that agreement has been entered into, to provide an adequate amount in their' estimate for the ensuing year. Clearly the general power conferred upon the excise board by the general statute to revise the various items of estimates does not extend to the estimate of the commissioners, made under the special statute,, for co-operation with the Department of Agriculture in conducting farm demonstration work where the estimate is within the limitation allowed by law. In-such case the acts of the excise board in approving the estimate and levying the tax are purely ministerial.

Notwithstanding the mandatory statute conferring exclusive power and authority on the board of county commissioners -to determine the necessity of co-operation with the United States Department of Agriculture, and to agree upon the terms of co *104 operation, and to provide the proper sum or sums of money to be raised by taxation for that purpose, it is contended that the writ should not issue for two reasons: First, that the relator cannot maintain the action for the reason that the excise board owes him no duty which he is entitled to have enforced, and, if so, second, he has an adequate remedy at law.

The relator is the county agent designated by the Department of Agriculture, pursuant to the agreement with the county commissioners, to act as county agent for Creek county for the fiscal year of 1924-25, under the general supervision of that department. That part of his salary and expenses which the county commissioners agreed with the Department of Agriculture should be borne by Creek county, is the particular item denied approval by the excise board. Having entered upon his duties as county agent, and that part of his salary agreed to be paid by the county, and the necessary expenses for the performance of his duties being involved, he is a party in interest. We think the rule is correctly stated in 18 R. O. L. 275.

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Cite This Page — Counsel Stack

Bluebook (online)
1924 OK 1128, 231 P. 862, 105 Okla. 102, 1924 Okla. LEXIS 480, Counsel Stack Legal Research, https://law.counselstack.com/opinion/excise-board-of-creek-county-v-state-ex-rel-kissick-okla-1924.