Miller v. El Paso County

146 S.W.2d 1027
CourtCourt of Appeals of Texas
DecidedDecember 19, 1940
DocketNo. 4078.
StatusPublished
Cited by9 cases

This text of 146 S.W.2d 1027 (Miller v. El Paso County) is published on Counsel Stack Legal Research, covering Court of Appeals of Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Miller v. El Paso County, 146 S.W.2d 1027 (Tex. Ct. App. 1940).

Opinion

PRICE, Chief Justice.

This is an appeal from a judgment of the District Court of El Paso County by the plaintiffs and the intervener, State of-Texas, in an action wherein the County of El Paso and the individuals composing the Commissioners’ Court and other functionaries of the county were parties defendant. The injunction sought by plaintiffs and the intervener was denied by the court. Intervener and plaintiffs perfected this appeal.

The statement of the nature and result of the suit made by the appealing inter-vener is admirable in clarity and brevity, and we literally adopt same.

This suit involves the constitutionality of Senate Bill No. 18, Ch. 370, p. 1541, First Called Session of the 44th Legislature, Vernon’s Ann.Civ.St. art. 2352b, an act attempting to authorize the levy of a five-cent tax for use in advertising and promotional purposes in “counties * * * having a population of not less than 125,-000 inhabitants and not more than 175,000 inhabitants, and containing k city having a population of not less than 90,000 inhabitants, as shown by the last preceding Federal Census.”

J. R. Miller and other taxpayers filed the suit, the State intervening on their side, seeking an injunction against the continued levy and collection of the tax and to prevent the further expenditure of the sums for the purposes which the statute attempted to authorize. ' It was also sought to enjoin the Tax Collector from demanding and requiring payment of the advertisement tax as a condition to the acceptance of State ad valorem taxes and other county ad valorem taxes. Various provisions of the Constitution were alleged to be violated. After a trial, the court declined to hold the Act unconstitutional and entered judgment ’ for defendants, the plaintiffs and intervener excepting and giving notice of appeal. Findings of fact and conclusions of law were filed. The State excepted to the conclusions.

The case involving the constitutionality of Senate Bill 18, First Called Session, 44th Legislature, Vernon’s Ann.Civ.St. art. 2352b, we deem it appropriate to copy same in full, except the caption and emergency clause. With these exceptions, the Act is as follows:

“Section 1. In all ’counties in this State having a population of not less than 125,-000 inhabitants and not more than 175,000 inhabitants, and containing a city having a population of not less than 90,000 inhabitants, as shown by the last preceding Federal Census,- a direct tax of not over Five (5) Cents on the valuation of One Hundred ($100.00) Dollars may be authorized and levied by the Commissioners’ Court of such county, for the purpose of advertising and promoting the growth and development of said county and its county seat; provided that before the Commissioners’ Court of any such counties shall be authorized to levy any tax for such purpose, the qualified tax paying voters of the county shall by a majority vote authorize the Commissioners’ Court to thereafter levy annually a tax not to exceed Five (5) Cents on the One Hundred ($100.00) Dollars assessed valuation.
“Sec. 2. The amount of money collected from such levy of taxes by the Commissioners’ Court of any such county shall be paid to the Board of County Development in twelve (12) monthly installments as collected. All moneys received by the Board of County Development from such tax shall be expended only for the purposes authorized by this Act; and such Board shall annually render an itemized account to the County Auditor of all receipts and disbursements.
“Sec. 3. There is hereby created in such counties as may vote in favor of this ’-ax a Board of County Development, which shall devote its time and efforts to the growth, advertisement and development of any such county. The Board of County Development shall consist of five (5) members; two (2) to be appointed by- the Commissioners’ Court of such counties, representative of the agricultural interest of such counties, who shall reside outside the county seat of any such county; and three (3) of whom shall be appointed by the Board of Directors of the Chamber of Commerce of the county seat of such county, one of such three members to be a member, in good standing, of organized labor. Said members shall serve *1030 for a period of two (2) years from their appointment,’ without compensation, and until their successors are appointed and accept such appointment. Vacancies on such Board shall be filled in the same manner as the original appointments, and by the same agencies.
“All members of such Board of County Development shall be qualified tax paying voters of the county in which they are appointed to serve.”

The assignments and propositions of each appellant, although in slightly dif-' ferent phraseology, are practically the same, and hence will be here treated as though identical throughout.

The State of Texas presents the following as propositions and assignments of error:

“Said S.B. 18 violates Art. 3, Sec. 56, of the State Constitution, in that same is a local or special law applicable to El Paso County only, attempts to regulate the affairs of said county, to create offices therein and to prescribe their powers and duties, and the trial court erred in holding to the contrary.”

Second proposition: “In attempting to confer upon the Board of Directors of the Chamber of Commerce of El Paso, a civic and private organization, the power and authority to appoint three of the five members of the Board of County Development — the body charged with the responsibility of expending the funds raised by taxation under the Act — said S.B. 18 confers upon the persons composing the Board of Directors of the Chamber of Commerce exclusive privileges and violates Article 1, Section 3, of the State Constitution, and the trial court erred in holding otherwise.”

Third proposition: “Said S.B. 18 violates Article 1, Section 18, of the State Constitution, in that the exaction of taxes to be expended by a Board, the majority of whom are not responsible directly or indirectly to the people taxed, is a taking of property beyond and outside of the due course of the law of the land.”

Fourth proposition: “In providing for the appointment of three members of the Board of County Development by the Board of Directors'of the El Paso Chamber of Commerce, said S.B. 18 attempts to make a delegation and surrender of governmental authority, contrary to Article 2 of the State Constitution, and the trial court erred in holding to the contrary.”

Fifth proposition: “In providing that one member of the Board of County Development shall be a member, in good standing, of organized labor, said S.B. 18 violates Article 2, and Article 3, Section 1, of the State Constitution, and the trial court erred in holding to the contrary.”

By three separate Acts the Legislature has sought to confer the power on certain classes of counties to levy a tax for advertising purposes. The first Act was passed by the 41st Legislature, Fifth Called Session, p. 182, Ch. 42, Sec. 1. It now appears as Article 2352a, Vernon's Civil Statutes, and provides, in substance, counties having a population of at least 202,-000 and less than 210,000 inhabitants, as shown by the census of 1920, were authorized to levy a direct tax for advertising purposes.

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Bluebook (online)
146 S.W.2d 1027, Counsel Stack Legal Research, https://law.counselstack.com/opinion/miller-v-el-paso-county-texapp-1940.