Houston County Board of Revenue v. Poyner

182 So. 455, 236 Ala. 384, 1938 Ala. LEXIS 328
CourtSupreme Court of Alabama
DecidedJune 30, 1938
Docket4 Div. 32.
StatusPublished
Cited by19 cases

This text of 182 So. 455 (Houston County Board of Revenue v. Poyner) is published on Counsel Stack Legal Research, covering Supreme Court of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Houston County Board of Revenue v. Poyner, 182 So. 455, 236 Ala. 384, 1938 Ala. LEXIS 328 (Ala. 1938).

Opinion

*386 GARDNER, Justice.

In the General Revenue Bill of 1935 (General Acts 1935, pages 256 to 574), on pages 564 and 565, are found, the follow-, ing sections:

“Section 370-A. The fees, compensations and earnings of the Judges of Probate allowed under the revenue laws of the State, shall not together with all other fees, compensations, allowances and earnings to them, exceed six thousand dollars net per annum, after the payment of the salaries for'clerks, typists, stenographers and other office expenses in Counties where the Judge of Probate is not paid a fixed salary; and the expenses.of the Office in such Counties for Clerks, typists, stenographers and other expenses shall not exceed in counties having a^’population according to the Federal Census as follows: 10 to 30 thousand ■ — -$300.00 per month; 30 to 40 thousand — ■ $450.00 per month; 40 to 50 thousand— $750.00 per month; 50 to 85 thousand- — ■ $850.00 per month; 85 to'110 thousand— $1,325.00 per month; 110 to 125 thousand —$1,500.00 per month; 125 to 500 thousand — $3,000.00 per month; Provided, however, in any county where the Judge of Probate does not act as Chairman of the 'Board of County Commissioners, or such other like governing body, the Board of County Commissioners or such other like governing body, may reduce the salaries for clerks, typists, stenographers and other office expenses, but not to exceed fifty percent of the Schedule set out herein.
“Section 370-B. In such Counties where the earnings from all sources exceed the expenses and compensation to the Judge of Probate allowed in the above section, the excess thereof shall not accrue to the Judge of Probate but shall accrue to the General Fund of the County, and shall by the Judge of Probate be paid over to the County Treasurer and by him covered into the General Fund of the County.”

These provisions of the revenue bill are attacked by complainant on numerous grounds. The learned chancellor concluded their invalidity as violative of that part of section 45 of our Constitution, which requires that “each law shall contain but one subject, which shall be clearly expressed in its title.”

We are sufficiently convinced of the' correctness of his conclusion, and as this is decisive of the whole matter and renders these sections null and void, a consideration of other grounds of attack is pretermitted and the decision here confined to that single question.

We reach this conclusion fully mindful of the rule of presumption in favor of the constitutionality of a legislative act, and that every intendment is in favor of its validity. We should bear in mind also, as has been often said, that constitutions are made for practical purposes and look to practical ends, and in the construction of them we are to take into consideration the conditions which confronted-the constitution-makers, and, if possible, give the instrument such construction as will carry out the intention of the framers, and make it reasonable rather than absurd. Tucker v. State, 231 Ala. 350, 165 So. 249. Our books abound with illustrative cases, the leading authority being that of Ballentyne v. Wickersham, 75 Ala. 533 (Alabama State Bridge Corporation v. Smith, 217 Ala. 311, 116 So. 695), which has been so frequently cited in our subsequent decisions. A notation of them here would serve no useful purpose.

It is difficult to lay down a fixed and definite rule which will clearly mark the dividing line between what is and what is not violative of this provision of our Constitution. Each case of necessity must rest upon its own bottom. City of Birmingham v. Merchants Cigar & Candy Co., 235 Ala. 204, 178 So. 220.

Though often expressed in our decisions, yet it is well to again note in passing the outstanding purpose of the framers of our Constitution in inserting this provision in our organic law: first, to prevent hodgepodge or logrolling legislation; second, to prevent surprise or fraud upon the legislature by means of provisions in the bills of which the titles give no intimation, and which might therefore be overlooked and carelessly and unintentionally adopted; and, third, to fairly apprise the people of the subjects of legislation that are being considered in order that they may have an opportunity of being heard thereon by petition or otherwise, if they so desire. And, as we have said, no one of these purposes is of more or less importance than the other. State ex rel. v. Smith, 187 Ala. 411, 65 So. 942; Lindsay v. United States Savings & Loan Ass’n, 120 Ala. 156, 24 So. 171, 42 L.R.A. 783.

We have but to apply these principles to the subject matter of this litigation.

'The argument of appellant seems to rest upon the assumption that sections *387 370-A and 370-B relate solely to commissions received by the judge of probate from revenue derived from-and specified-in the revenue bill, and that they are akin to provisions for compensation, with maximum limitations, of the tax assessor, found in sections 22 and 23 of the Act (pages 272, 273), and of the tax collector, found in sections 161-A and 161-B of the Act on pages 336, 337. But the assumption is unfounded.

While it is true the judge of probate receives considerable revenue from commissions arising from the issuance of licenses and such matters provided by the general revenue act, ,yet this is but a part of his compensation. Costs in the administration of estates, recording fees, allowance for ex officio services and costs in county court matters, and many other sources of revenue, are to be added in order to complete the compensation allowed him by law. All these mentioned sources of revenue have no relation to the general revenue bill, and are wholly distinct from and independent of such a bill. And ■sections 370-Á and 370-B deal with all of such sources of income to the judge of probate, for they, together with his earnings allowed under the revenue bill, constitute the aggregate which is limited to six thousand dollars a year. And, indeed, in section 370-B is the expression “earnings from all sources.”

These sections, therefore, are nothing more or less than limitations upon the compensation of judges of probate, and amount to a reduction of compensation for any such judge, whose net fees exceed such sum. We think it clear enough that such limitation or reduction of compensation of the judge of probate is not germane and cognate to a general revenue bill.

But it is insisted that “general revenue bills” are excepted from the operation of section 45 (Constitution) in this regard, and that of consequence these sections are entirely valid.

The argument amounts simply to this, — that the legislature has the power to put anything it pleases into a revenue bill, and such matters, however foreign to such a bill, would be immune from constitutional requirements as to title and single'ness of subject. Many illustrations of such spurious matters readily suggest themselves. Important changes might be made in will contests, divorce proceedings, or even some criminal statutes, all under the guise of a" general revenue bill, yet having no proper relation thereto. The framers of our Constitution, by this exception, meant no such result. They intended the exception to refer Only to a revenue bill as generally understood, and. this Court has so interpreted it. Harris v. State, 228 Ala. 100, 151 So. 858; In re Opinions of Justices, 223 Ala. 369, 136 So.

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Bluebook (online)
182 So. 455, 236 Ala. 384, 1938 Ala. LEXIS 328, Counsel Stack Legal Research, https://law.counselstack.com/opinion/houston-county-board-of-revenue-v-poyner-ala-1938.