State Ex Rel. Ledbetter v. Pitts, Co.

1928 OK 43, 277 P. 918, 137 Okla. 59, 1928 Okla. LEXIS 952
CourtSupreme Court of Oklahoma
DecidedJanuary 17, 1928
Docket17041
StatusPublished
Cited by13 cases

This text of 1928 OK 43 (State Ex Rel. Ledbetter v. Pitts, Co.) 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
State Ex Rel. Ledbetter v. Pitts, Co., 1928 OK 43, 277 P. 918, 137 Okla. 59, 1928 Okla. LEXIS 952 (Okla. 1928).

Opinion

HALL, C.

The one question necessary to a determination of this controversy here for review is the constitutionality of chapter 36, Session Laws of Oklahoma, 1925.

An incidental question relates to a motion to dismiss the appeal, upon the ground that the question has become moot. In support of the motion to dismiss, defendant in error relies on a statement in the brief of plaintiff in error wherein it is stated that the defendant in error is proceeding to do the thing which plaintiff in error, through this proceeding, is seeking by mandamus to compel the county treasurer to do or perform.

We do not understand from the statement in the brief, or the stipulations in -the case-made, that the defendant in error has done all things necessary to render this litigation moot or academic only. Therefore, the motion to dismiss the appeal should be, and is hereby, overruled.

The gist of the controversy is that one J. F. Ledbetter, sheriff of Muskogee county, who is .plaintiff in error in this cause, brought this action in mandamus against Bert Pitts, the county treasurer of Muskogee county, to compel the said treasurer to deliver to him alias tax warrants for delinquent personal taxes. The county treasurer refused, and answered or responded, in a lengthy pleading that the Legislature of this state, in 1925, in amending] a certhin section of the Compiled Statutes 1921, to wit, section 9727 (see. 9727, Harlow’s Supp. 1927) thereof, created, by means of a proviso, an office or substitute for an office to function both as county treasurer and sheriff, in relation to alias tax warrants. In other words, that the amendment in this connection gave authority to the board of county commissioners to appoint a “competent person” for a period of two years, and that:

“Said person shall have, for the purpose of collecting delinquent personal taxes, the same authority as the county treasurer, to issue alias tax warrants and shall have the same authority as the sheriff to serve, levy and collect paymrnt of such alias tax warrants, interest, penalty and costs.” (Emphasis ours.)

And that the county commissioners of Muskogee county had duly appointed a competent person to perform this dual service of issuing alias tax warrants to himself, and then executing and serving them; and that this person was proceeding in the discharge of his duty, pursuant to this statute, and that 'the county treasurer, in view of the proceedings, creating and putting into operation this extraordinary office, refused to exercise a discretion to issue alias tax warrants.

Stipulations were entered into substantially conforming to the pleadings of both parties, as we have briefly stated in the foregoing paragraphs.

The amendment to said section of the statute provides certain compensation for the office and the person discharging the duties thereof; that is, for the issuance and service of the alias tax warrants, 15 per cent, of the amount of taxes recovered, provided that in no case the fee shall be over $500, with a further provision that where the collection is $20 or less, a fee of 25 per cent, thereof may ,be allowed as remuneration or compensation for the services.

The statute is vigorously assailed in this court upon several distinct grounds: First, it is seriously urged that the statute violates article 4 of sec. 1 of the Constitution, which divides the power of the government into three co-ordinate and independent departments, contending that the authority to issue tax warrants is administrative, or in its nature quasi judicial, and to serve them is strictly an executive power, and that the same person should not assume the duties or privileges of both positions or offices at the same time.

We will not discuss to any considerable length this ground of objection to the statute, but will say that the statute is certainly an innovation in a government modeled after a pattern of a republic — state or national.

Regardless of that objection, the amendment to the statute must necessarily fall under the force of article 5 of section 57 of the Constitution, which provides in substance that the subject or object expressed in the title to an act fixes a limit upon the scope of the legislation thereunder. The title to the act involving the present case reads as follows:

‘•An act amending and re-enacting section 9727 of the Compiled Statutes 1921, relating *61 to the issuance and service of tax warrants, providing fu-r the employment of a person by the county commissioners to serve tax warrants.” (Emphasis ours.)

It will be observed that the title of the act makes no mention of the creation of an additional office with powers to issue alias tax warrants. No doubt if the general statement in the title of the act, referring to the section number of the statute and stating the nature of the -subject-matter of the section, could be considered alone, it would be sufficient to embrace the new legislation in the amendment; but the title was restricted bj expressly and clearly designating therein the object of -the purported amendment.

The new matter introduced in the title to this act commences with the word “providing!, ” and comprises the following clause: “Providing for the employment of' a person by the county commissioners to serve tax warrants.” The just preceding expression or phrase, in language, to wit: “relating to the issuance and service of tax warrants,” is but descriptive of the section sought to be amended, and is not an accurate description of that, because the section 9727 deals wholly with alias tax warrants. Several preceding sections deal with “tax warrants.” But that has no legal bearing upon this controversy. The word “providing,” as used in the title, introduces the new matter. This new matter is restrictive and clearly indicates the object of the amendment; and the rule that the clear expression of one thing is the exclusion of another applies, and the Legislature itself, having selected a restrictive title, is bound by it.

The general statement being in its nature but descriptive of the original section, the specific designation and clear expression of the purpose or object of the purported amendment, the title was thereby restricted as against the inclusion -of any other distinctly new matter or object other than the one expressly enumerated, although such unexpected object may be, and is, germane to the general subject, and otherwise could have -been included in and covered by the general words in the title. To make ourselves clear, if clarity is possible in discussing a subject so subtle in its nature, the Legislature under the title under consideration could have made any provision as an incident to or as a complement of the position or office of “a person to serve tax warrants,” particularly alias tax warrants. But under that title it was without authority to provide differently for the issuance of tax warrants or alias tax warrants, although the issuance of the alias tax warrants is germane to the general subject of the section sought to be amended, but is not an incident or a complement of the restricted subject — an act “providing for the appointment of a competent person to serve tax warrants.” In other words, in the case of this act, Senate Bill No.

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Bluebook (online)
1928 OK 43, 277 P. 918, 137 Okla. 59, 1928 Okla. LEXIS 952, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-ledbetter-v-pitts-co-okla-1928.