Powell v. Thomas

52 S.E.2d 782, 214 S.C. 376, 1949 S.C. LEXIS 39
CourtSupreme Court of South Carolina
DecidedMarch 30, 1949
Docket16202
StatusPublished
Cited by8 cases

This text of 52 S.E.2d 782 (Powell v. Thomas) is published on Counsel Stack Legal Research, covering Supreme Court of South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Powell v. Thomas, 52 S.E.2d 782, 214 S.C. 376, 1949 S.C. LEXIS 39 (S.C. 1949).

Opinion

OxnEr, Justice.

This action, which we authorized to be brought in the original jurisdiction of this Court, involves the validity of Act No. 951 of the Acts of the General Assembly for 1948, 45 St. at L. 2504, which'authorizes the issuance of general obligation bonds of Chester County in an amount not exceeding $125,000.00 for (1) the “construction and erection of a War Memorial of Chester County adjacent to Chester County Court Plouse, at a cost of Sixty-five Thousand ($65,-000.00) Dollars, or so much thereof as may be necessary”; (2) the “construction and erection of Health Centers at Great Falls, Dando, Chester and other places in said County, at a cost of Forty Thousand ($40,000.00) Dollars, or so much thereof as may be necessary”; and (3) the “construction and erection of the Chester County Cattle ■ Barn and *380 Show Ring at a cost of Twenty Thousand ($20,000.00) Dollars, or so much thereof as may be necessary.”

' The principal question to be determined is whether the purposes above mentioned are among those enumerated in Article 10, Section 6 of the Constitution, the pertinent portion of which is as follows : “The General Assembly shall not have power to authorize any county or township to levy a tax or issue bonds for any purpose except for educational purposes, to build and repair public roads, buildings and bridges, to maintain and support prisoners, pay jurors, County officers, and for litigation, quarantine and court expenses and for ordinary County purposes, to support paupers, and pay past indebtedness”.

For a proper understanding of the questions involved, we shall first review certain related acts of the General Assembly. Under the terms of an act approved on May 7, 1945, 44 St. at L. 772, the “Chester County War Memorial Commission” was created for the purpose of aiding any municipality or community in Chester County in constructing and equipping “an auditorium and/or recreation and community center, as living memorials to the sons and daughters of Chester County who served in the Armed Forces of our country during the present and all past wars.” The Act also authorized the formation by any municipality or community of a local Memorial Commission to advise and cooperate with the Chester County War Memorial Commission “in regard to the approval, plans, construction, nature and equipment of .an auditorium, recreation center or playground, of any memorial located in its respective municipality or community.” The funds to defray the cost of such a memorial were to be raised by public donations and funds , of the participating municipality, which were to be supplemented, within certain limitations, by the Chester County War Memorial .Commission from the general funds of Chester County. It was further provided “that should a municipality or community,of Chester County, in erecting, constructing, building and equip *381 ping such memorial, desire to house within same a Public Library, it may do so. Such memorial may also be used for the office of the Chester County Service Officer and/or any other public office, for the meeting place of the public and public organizations and for recreational purposes and for such other purposes as may from time to time be advisable. The Chester County War Memorial Commission is hereby authorized and empowered to carry out the purposes of this Act and in so doing they may exercise in the name of Chester County all powers granted to Chester County relative to the construction of public projects as reasonably necessary.”

In 1946, the above act was amended in certain particulars not material to this discussion. 44 St. at L. 1967: By Act No. 952 of the Acts of 1948, 45 St. at L. 2507, the powers of the Chester County War Memorial Commission were further enlarged by “including the power to use the front portion of the lot adjacent to the Courthouse and now owned by the County of Chester for the location of a War Memorial Building. The first floor of which shall be used to house the Chester County Library. Said Commission shall also arrange that the second floor of said Memorial Building be used by the American Legion for any purpose that they deem wise and proper. Provided, that any other floor or floors shall be used by any other such organizations as the Commission shall deem wise to include.”

Before discussing the main issues, we shall dispose of a preliminary question of statutory construction which is stated in the briefs as follows: “Was it the legislative intent that the War Memorial’ referred to in Section 5 of Act No:' 951 of 1948 be the War Memorial Building’ mentioned in Section 2 of Act No. 952 of 1948?” Prom a careful consideration of both acts,'along with the other acts heretofore mentioned, we think it is clear that this question must be answered in the affirmative.

*382 The power of the General Assembly to authorize a county or township to levy taxes or issue bonds is restricted by Section 6, Article 10, of the Constitution to certain purposes therein enumerated. We shall first inquire whether under this section bonds may be issued for the purpose of erecting a War Memorial Building. It is generally recognized that the construction of memorial buildings, monuments, and other public ornaments designed merely to inspire sentiments of partiotism may properly be deemed public purposes for which taxes may be imposed. 51 Am. Jur., Taxation, Section 346; Annotation 30 A. R. R., page 1035. In Allied Architects’ Association v. Payne, 192 Cal. 431, 221 P. 209, 210, 30 A. L. R. 1029, the Court said “The continuity of our governmental institutions is dependent in a large measure upon the perpetuation of a patriotic impulse which is but the willingness to sacrifice all for the ideas and the ideals which form the foundation stones of our republic. It will not be gainsaid that patriotism is promoted by the erection of a memorial monument, be it granite shaft or building symbolic of the soldier’s spirit of sacrifice conceived and consummated in recognition of his deeds of heroic daring, and perpetuating in grateful remembrance those who dedicated their lives to the service of their country. Such a monument brings visibly and effectually before the minds of the present and future generations the sacrifices of the past. It is conceded, as indeed it must be, that the erection of a building as a memorial hall, to the extent that it would serve as a stimulus to patriotism, would be for a public purpose.”

But the fact that the erection of this War Memorial would subserve a public purpose does not solve the question now presented for determination. As we endeavored to point out in Parrott v. Gourdin et al., 205 S. C. 364, 32 S. E. (2d) 14, a proposed expenditure may be for a public purpose or a corporate purpose and yet not be among the purposes enumerated in Article 10, Section 6, for which the General Assembly is empowered to authorize a county *383 to levy a tax or issue bonds. We are impelled to hold that the erection of structures for promotion of patriotism, although the most elemental of public purposes, since in patriotism rests the preservation-of the republic, is not for a purpose embraced in this section of the Constitution.

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Bluebook (online)
52 S.E.2d 782, 214 S.C. 376, 1949 S.C. LEXIS 39, Counsel Stack Legal Research, https://law.counselstack.com/opinion/powell-v-thomas-sc-1949.