State ex rel. Watkins v. Macon County Court

68 Mo. 29
Supreme Court of Missouri·Decided October 15, 1878·Published·Cited by 19 cases

Opinions

Norton, J.

— This is'a proceeding instituted in the circuit court of Macon county against the defendants as justices of the county court of Macon county, to compel them by mandamus to draw- a warrant on the county treasurer of said county, payable out of the general expenditure fund. It is alleged in the petition that the relator obtained judgment in the circuit court of Macon county for the sum of $3,645 against said county on certain bonds issued and delivered to the Missouri & Mississippi Railroad Company in payment of a subscription of stock to said company, made under and by virtue of the charter of said compauy; that said judgment is unpaid, and that the county has no property out of which said judgment, or any part thereof, could be made on execution; that the levy of one-twentieth of one per cent, on the assessed value of the taxable property of said county is wholly insufficient to pay said judgment and other judgments now subsisting against the county on other bonds issued to said company; that defendants, upon demand made, refused to issue their warrant to relator in discharge of said judgment to the county treasurer, payable out of the common fund of the county.

The defendants, in their return to the alternative writ, [34] admit all the facts stated in the petition, and. set up by way of further returns that the stock was subscribed, and the bonds issued to said company under the provisions of the 13th section of said charter, which is as follows: “ It shall be lawful for the corporate authorities of any city or town or county court of any county desiring so to do, to subscribe to the capital stock of said company, and may issue bonds therefor and levy a tax to pay the same not to exceed one-twentieth of one per cent, upon the assessed value of the taxable property for each year.”

That in and by virtue of the power thus conferred, and no other, the said county court, without a vote of the people, and against the wishes of a large majority of the people, subscribed, on the 16th of April, 1867, $175,000 to the capital stock of said company, and also on the 12th of April, 1870, made a like subscription of the further sum of $175,000 under the same authority and no other, without a vote of the people and against the wishes of nine-tenths of the voters of said county; that the county court of said county has levied every year, since such subscriptions were made and bonds issued, a special tax of one-twentieth of one per cent, on the assessed value of all the taxable property in said county, which tax has been regularly collected and applied to the payment of said bonds and interest; that the tax thus collected was wholly inadequate to pay all the interest on said bonds ; that the constitution of 1875, section 11, article 10, limits the power of the county to impose a tax for county purposes to 50 cents on the $100 valuation; that section 165, chapter 118 Wagner’s Statutes, provides that the “ several county courts are .empowered to levy such sums as may be annually necessary to defray the expenses of their respective counties by a tax upon all property and licenses made, taxable by law for State purposes, but the tax shall in no case exceed one-half of one per cent, on all taxable property.” That the tax thus authorized to be levied constitutes the common fund of the county, and that the whole amount thus raised [35] is neeessáiy to pay the current and necessary expenses of conducting the county government, and that no part of this fund is applicable to the payment of relator's judgment, and that a withdrawal of it for such a purpose would disorganize the county government.

A demurrer to the return was overruled and judgment was rendered for defendants, from which plaintiff has appealed. The record presents for our determination the simple question whether the common fund of the county, collected for the purpose of defraying the current expenses of the county government, is applicable to the payment of relator’s judgment, and whether the county court cau be compelled to draw a warrant ou the treasurer payable out of said fund.

1. Missouri * mis SXSSIPPI RAILRO AT> bond tax : com-comity.

Without stopping to consider or determine whether, after a demand against a county has been put into judgmerit, mandamus will lie to compel the x county court to issue its warrant on the treasurer in payment of same, we will proceed to the discussion of the question presented by the record. The only authority upon which the relator relies.for issuing the bonds, is to be found in the 13th section of an act to incorporate the Missouri & Mississippi Railroad Company, (Acts 1865, p. 86,) which declares that “ it shall be lawful for the corporate authorities of any city or town,- or the county court of any county desiring to do so, to subscribe to the capital stock of said company, and may issue bonds therefor and levy a tax to pay the same not to exceed the one-twentieth of one per cent, upon the assessed value of the taxable property for each year.”

This section has been construed by this court, in the case of the State ex. rel. v. Shortridge et al., 56 Mo. 126. It was there held that section 13 of said act entered into and formed a part of the bonds themselves as much so as if it had appeared, in haze verba, on their face; and the effect of said section was to limit the power of the couuty court to a levy of a tax of one-twentieth of one per cent, for their [36] payment in any one year; and that this limitation was for the benefit of the tax-payers, and forbids the imposition of auy greater tax than one-twentieth of one per cent, in any one year by the county court. The principle announced, that section 13 of the act entered into the contract, finds support in the case of Von Hoffman v. City of Quincy, 4 Wall. 554, and Cooley Con. Lim., 285. It was also held that the power of taxation belongs alone to the State, and can only be exercised by virtue of laws passed by the General Assembly for that purpose, and that there can be no such thing as an implied power in a county court to levy-a tax. We are disposed to adhere to the principles enunciated in that case, believing them to be supported both by reason'and authority, and adhering to them we are forced to answer the question this record presents in the negative.

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State ex rel. Watkins v. Macon County Court, 68 Mo. 29 (Mo. 1878).

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