Warren v. Commonwealth

118 S.E. 125, 136 Va. 573, 1923 Va. LEXIS 106
CourtSupreme Court of Virginia
DecidedJune 14, 1923
StatusPublished
Cited by14 cases

This text of 118 S.E. 125 (Warren v. Commonwealth) is published on Counsel Stack Legal Research, covering Supreme Court of Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Warren v. Commonwealth, 118 S.E. 125, 136 Va. 573, 1923 Va. LEXIS 106 (Va. 1923).

Opinion

Sims, J.,

after making the foregoing statement, delivered the following opinion of the court:

The question presented for decision by the assignments of error will be disposed of in their order as stated below.

[583]*583[1]. Did the trial court err in setting aside the verdict on the ground that it was contrary to the law and the evidence?

The question must be answered in the negative.

Since the verdict acquitted the accused upon all of the charges against him, if upon the law applicable to the uncontroverted evidence, the accused, during his current term of office, committed any one of the offenses specified in the statute (section 2705 of the Code) under which the proceeding was had, the verdict was contrary to the law and the evidence and was, therefore, properly set aside.

[2-4] Now it is true that in the matter of assessing persons, firms and corporations with the license taxes required by law (i. e., by the ordinances of the city of Hopewell and by statute), the accused, although a ministerial officer, was required to exercise a reasonable judgment of his own as to the law applicable and a reasonable discretion in delaying assessments a reasonable time in order to ascertain the facts relevant to the proper assessments to be made. And it is well settled that, such being the case, if the accused did not act corruptly or with evil intent, but honestly and with reasonable diligence in such matters, even if he was mistaken as to the law applicable, and erred in failing to make such assessments, he could not be regarded as guilty of any of the offenses specified in the rule against him, in so far as the third charge contained in the rule is concerned. 1 Bish. New Cr. Law (8th ed.), section 460 (1).

As said in the section of the learned work just cited, “One serving in a * * * capacity in which he is required to exercise a judgment of his own is not punishable for a mere error therein, or for a mistake of law. His aet to be cognizable criminally, or even civilly, must be wilful and corrupt.” (Italics supplied.)

[584]*584Under the evidence the jury were warranted in finding that the accused did not act corruptly or with evil intent, but honestly and with reasonable diligence in the matters embraced in the third charge against him. Hence, we must conclude that the verdict of the jury was not contrary to the law or the evidence with re.spect to that charge, and the verdict should not have been set aside as to such charge.

[5] But with respect to the first and second charges contained in the rule, the situation is materially different. The official duty of the accused with respect to the matters embraced in those charges was purely ministerial; and, under the express and imperative provisions of the statute law on the subject, the accused, as to such matters, was intrusted with no discretion whatever. Under the plain mandate of the statute (2360 of the Code) commissioners of the revenue have no authority to issue licenses except upon the application “accompanied with the certificate of the treasurer * * that the amount of the tax * * has been deposited with him by the applicant;” and they have no authority, under any circumstances, to act for the treasurer in receiving such taxes. They are given by the statute no discretion in this particular. For them to act for the treasurer in receiving such taxes, from any motive whatsoever, is in direct violation of the statute on the subject and if allowed would annul and suspend the operation of the statute.

[6] The evidence shows, without conflict therein, that the accused was guilty of the first and second charges contained in the rule upon which the case was tried— that is to say, that during his current term of office the accused acted for the treasurer in receiving license taxes, signed the treasurer’s name to the certificates that the same had been paid to the treasurer and [585]*585issued licenses upon the applications containing such certificates so signed. This was not only a plain violation of the law, but, as the evidence shows, without conflict, the accused well knew at the time that he did this that he was acting in violation of the law. It is true that the jury were warranted by the evidence in finding that his motive for so acting was not a corrupt or evil one—that he so acted solely with the purpose of accommodating applicants for licenses at times when the treasurer was not conveniently accessible, and for the better dispatch of business—and hence we must so find. But this is immaterial, since the statute conferred on the accused no discretion in the premises. Whatever inconvenience results to applicants for licenses and whatever impediment there may be to the dispatch of business arising from the statutory requirements on the subject, are the result of the imperative legislative requirements contained in the statute and they can be removed by the legislature alone by amendment or repeal of the statute in the particulars in question, and not by the commissioners of the revenue by conduct in violation of the statute.

[7] And it is obvious that it is of vital importance to the State and cities that the particular requirement of the statute in question should not be departed from by the commissioners of the revenue. The two offices of the commissioner of the revenue and of the treasurer, and the functions of assessing and collecting license taxes to be performed by the respective officers, are required by the statute to be kept separate. The reports of the commissioners of the revenue furnish the sole independent evidence by which the treasurer is charged and held accountable for the license taxes collected. Hence, obviously, the statute allows no consolidation of these two offices and no joint performance of the [586]*586functions of collecting the taxes and issuing the licenses by a single officer in any ease, and hence the imperative provisions of the statute on the subject. The public convenience and the dispatch of the business are undertaken to be provided for by section 2374 of the Code, by stipulating the times the commissioners of the revenue shall attend court (at which the treasurer is expected to be present and readily accessible). If such provisions do not adequately serve their purpose, the remedy is by application to the legislature for amendment of the statute and not by having commissioners of the revenue take the law into their own hands.

[8] Where the thing done by the officer is purely ministerial and the officer is intrusted with no discretion in the premises, if he exceeds his authority and does an act officially for which there is not authority of law, he is guilty of malfeasance in office, although there is an entire absence of any corrupt or evil intention.

1 Bish. New Cr. Law (8th ed.), sec. 459; 2 Id., Ch. 4414 and especially sec. 978; Cutchin v. Roanoke, 113 Va. 452, 74 S. E. 403; Law v. State, 34 Utah 394, 98 Pac. 300; Bell v. Josselyn, 69 Mass. (3 Gray) 309, 63 Am. Dec. 741; Harris v. Hanson, 11 Me. 241; Cotie v. Lanes, 33 Conn. 109; Bradford v. Territory of Oklahoma, 2 Okla. 228, 37 Pac. 1061; Meehem on Public Officers, secs. 457-8.

In 1 Bish. New Cr. Law, sec. 459, supra,

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Bluebook (online)
118 S.E. 125, 136 Va. 573, 1923 Va. LEXIS 106, Counsel Stack Legal Research, https://law.counselstack.com/opinion/warren-v-commonwealth-va-1923.