State ex rel. Ellis v. Board of Revenue of Jefferson Co.

55 So. 179, 172 Ala. 190, 1911 Ala. LEXIS 175
CourtSupreme Court of Alabama
DecidedFebruary 17, 1911
StatusPublished
Cited by3 cases

This text of 55 So. 179 (State ex rel. Ellis v. Board of Revenue of Jefferson Co.) 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
State ex rel. Ellis v. Board of Revenue of Jefferson Co., 55 So. 179, 172 Ala. 190, 1911 Ala. LEXIS 175 (Ala. 1911).

Opinion

MAYFIELD, J.

Relator is a justice of the peace for precinct 9 in Jefferson county. In his court, as such [192]*192justice, a great number of civil suits were brought against road defaulters. These suits were brought, in the name of the county, under local acts for that county (section 19, Local Laws, Jefferson County, p. 741). This section corresponds to, or is a substitute for, section 5808 of the Civil Code of 1907. The county failed in a number of these suits, and in others, in which it succeeded, execution was issued against the defendants, and returned, “No property found,” whereupon judgments were rendered against the county for the costs. In this latter class of cases, it is insisted that the county become liable for the costs. Under the view we take of the case, it is not necessary nor proper that we should now pass upon this question.

This justice made out an itemized statement of these judgments for costs against the county, and presented it to the board of revenue of Jefferson county, demanding that the board issue a warrant on the county treasurer for the amount, with directions that payment be made to the justice. The board disallowed the claim in toto, and declined to issue or order issued a warrant for the amount, or any part of the claim, and duly recorded such refusal upon the minutes of the board. Thereupon the relator applied to the judges of the circuit court for Jefferson county for a writ of mandamus to the said board, commanding them to issue, or order to be issued, a warrant upon the county treasurer for the payment of the amount of said claim. Á demurrer was filed to the relator’s petition for the writ, and was sustained by the circuit court. The relator declined to plead further, and suffered judgment to be rendered against him. From this judgment, he appeals to this court.

Relator has mistaken his remedy. County boards, such as commissioners’ courts or boards of revenue, may be compelled by mandamus to act upon claims [193]*193against the county presented to them for allowance (that is, they may by this writ be compelled to act — to allow or to disallow); but they cannot by such writ be directed which of the two they shall do, if the board has any discretion, judgment, or choice in passing upon such questions. — Spelling on Inj. and Extra. Rem. vol. 2, p. 1288; Portwood’s Case, 52 Miss. 523; People v. French, 24 Hun. (N. Y.) 263; People v. Board of Sup’rs of Oneida County, 24 Hun. (N. Y.) 413; People v. Board of Sup’rs of Livingston County, 26 Barb. (N. Y.) 118; Chase v. Blackstone Canal Co., 10 Pick. (Mass.) 244.

After the court or board has allowed such claim, the probate judge, or other proper officer or agent, may be compelled in proper cases to issue the warrant; but if the claim is disallowed such officer, of course, is not authorized to issue the warrant. — Code, § 146; Jeffersonian Publishing Co. v. Hilliard, 105 Ala. 578, 17 South. 112. In this case it is said: “The court of county commissioners is a court of record, of peculiar constitution. It is clothed with large powers relating to the internal government and affairs of the county, some of which are in their nature legislative, some, judicial, and others administrative or executive. The court has authority To examine, settle, and allow all accounts and claims chargeable against the county.’ — Code, § 826 (now section 3313). Such claims do not become the subject of suit against the county, until they have been presented to the court of county commissioners, and disallowed or reduced by the court, and the reduction refused by the claimant. — Code, § 2574 (now section 2472.) When the court has audited and allowed a claim against a county, it is the duty of the judge of probate, the keeper of the records of the court, to ‘give the claimant a warrant on the treasury for the amount so allowed.’— Code, § 901 (now section 146).”

[194]*194In the case of Dale County v. Gunter, 46 Ala. 135, it Avas first ruled (and the ruling has been many times followed) that: “If a claim is given against a county by statute, and no mode is prescribed for its payment, then it must be presented for allowance like other claims, and paid out of the county treasury in the usual way, by a warrant of'the judge of probate. If such claim, AAdien presented, is rejected, or not allowed in full, then it may be collected by suit against the county, as other claims are collected that have been presented and rejected, or allowed only in part. But, on the contrary, if the statute by which the claim is given prescribed the way in which the claim is to be collected, and how the means are to be obtained by which it is. to be paid, then the claim must be enforced and paid in the mode and manner provided, and in no other way.”

If the costs in cases against road defaulters, such as relator exhibits in this case, are lawful claims against the county, the statute has fixed no specific mode for their collection and payment; hence they should be presented, and allowed or disallowed, as are other claims or demands against the county; and, if disallowed, suit should be brought as for other disallowed claims. Probably claims against counties, the nearest like those in question,' which have been considered by this court where the fees of compensation provided for jurors who attend or serve at a coroner’s inquest. In that case that statute fixed the amount, and provided that the fees should b'e paid in the same manner as those of grand and petit juries, which, of course, did not have to be allowed; yet this court held that before they could be paid the claim must be presented and allowed, and, if disallowed (as in the case at bar), of course an action would lie against the county, as in all other cases.

If there was a necessity to present the claim in qnes[195]*195tion, the board of revenue had a discretion and a duty to allow or disallow it, in whole or in part. If no such discretion and duty were committed to the board, then there existed no necessity to present the claim to them. No warrant could properly issue for the claim, until it had been allowed. It may be that a part or all of the demand should have been disallowed, as claims of this nature are not such as those the amount and correctness of which the law fixes beyond dispute. The county should in some manner be entitled to defend against them, if improper or incorrect. The statutes afford no specific remedy as to claims such as these, and we see no reason why they should not take the usual course. The mere fact that it is alleged by the relator that there are judgments in his court against the county, aggregating the amount claimed, after allowing all just credits, does not change the rule.

The proper1 remedy of those holding judgments against the counties, is pointed out by this court in the case of Edmondson v. DeKalb County, 51 Ala. 105, 106, from the opinion in which case we quote:

“The statutes subject counties to ordinary suits in specified cases. When in such suit judgment is rendered against the county, no execution or process thereon for its satisfaction can issue. An execution cannot issue, because the county can hold no property, real or personal, which is subject to its mandates. The property to which it may have title, is held for governmental purposes.

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Weakley v. Henry
86 So. 46 (Supreme Court of Alabama, 1920)
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54 So. 995 (Supreme Court of Alabama, 1911)

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Bluebook (online)
55 So. 179, 172 Ala. 190, 1911 Ala. LEXIS 175, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-ellis-v-board-of-revenue-of-jefferson-co-ala-1911.