Veltmann v. Slator

219 S.W. 530, 1920 Tex. App. LEXIS 196
Court of Appeals of Texas·Decided February 18, 1920·No. No. 6116.·Published·Cited by 5 cases

Opinion

MOURSUND, J.

As clearly and briefly stated by counsel for appellants:
“This suit was brought by appellees, J. M. Slator and Charles Gaebler, as taxpayers in Kinney county, against Joseph Veltmann, county judge, and P. H. Fritter, A. L. Cashell, F. O. Long, and A. M. Slator, constituting the commissioners’ court, and J. F. Ray, sheriff, H. E. Veltmann, county attorney, and Romus Salmon and J. E. Fritter, deputy sheriffs under Sheriff Ray, for several writs of injunction, under five counts or causes of action, as follows, to wit:
“Count 1. To enjoin the commissioners’ court and Tax Collector Ray from collecting the public building and improvement tax for the year 1917 upon the allegation that same had been levied under a subterfuge; that is, that the proceeds of said levy were not intended to be used for public building and improvement purposes, but for paying general expenses of the county.
“Count 2. To enjoin said defendants from diverting the portion of said public building and improvement tax already collected to the payment of accounts other than for public building and improvement purposes, upon the allegation that it was contemplated that said fund would be used to pay general expenses of the county.
“Count 3. To enjoin County Attorney Velt-mann from receiving $60 per month as ex officio compensation upon the allegation that it is not being paid for any specific service, but as ex officio compensation pure and simple. (In view of some of the assignments of error urged by appellees, we here call attention to the fact that it is not alleged that said county attorney fails to render any service to the county for said compensation.)
“Count 4. To enjoin Sheriff Ray from collecting $135 per month from the county and paying $60 per month thereof to Deputy Sal *531 mon and $75 per month thereof to Deputy Fritter, the allegation being made that on December 27,1917, the commissioners’ court passed an order allowing Sheriff Kay $135 per month as ex officio compensation, said amount for the year, together with other fees of office, amounting to less than the maximum fees fixed by statute, and the further allegation being made that said allowance was made as a subterfuge; it being intended indirectly to be a salary to be paid to said Deputy Sheriff. * * *
“Upon a trial before the jury the only controverted issue of fact presented by the court was as to count No. 1; the judgment of the court upon the other counts in the petition of plaintiffs being based upon peremptory instructions and independent findings of the court or as a matter of .law on the undisputed testimony. Judgment was rendered on March 29, 1918, in favor of plaintiffs as to counts 1 and 2, and in favor of defendants as to counts 3, 4, and 5.”

The fifth count is omitted because no error concerning it is presented.

In answer to the foregoing four counts, the appellants alleged after a general denial that the levy of 15 cents per $100 of taxable values for 1917 was made with the intention of using the proceeds of said tax for the improvement or repair of the courthouse, county jail, and other property of Kinney county, Tex.; that the $60 a month was ordered paid by the commissioners and was an ex officio compensation to the county attorney; that said ex officio compensation did not exceed the sum of $2,250, together with all other fees and emoluments of his office; that the payments of $135 a month to the sheriff were ordered by the court as ex officio salary, and that the same did not exceed the $2,750 maximum allowed by statute to be received by the sheriff from all sources.

Statements of essential facts in evidence will be made in the discussion of the assignments, the first of which assails the judgment enjoining appellants from collecting the 1917 public building and improvement tax levied in Kinney county. The contention is that there is not sufficient evidence to sustain the finding by the jury that the commissioners’ court at the time they made the tax levy for public building and improvements intended to transfer same or a part thereof, when collected, to the general fund or to use same or a part thereof for general purposes, which finding was the basis for that part of the judgment enjoining the collection mentioned.

Both parties concede the law to be that the levy by the commissioners’ court of a tax for a county public buildings and improvements fund, in addition to the maximum tax of 25 cents permitted by the Constitution (article 8, § 9) for general county purposes, and when no improvement is in contemplation, and with file intention of transferring such improvement fund to the general revenue, is unlawful and invalid. Jefferson Iron Co. v. Hart, 18 Tex. Civ. App. 525, 45 S. W. 321; Ault v. Hill County, 102 Tex. 337, 116 S. W. 359; Constitution of Texas (Harris) p. 594, note 56.

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Veltmann v. Slator, 219 S.W. 530, 1920 Tex. App. LEXIS 196 (Tex. Ct. App. 1920).

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