Franklin County v. Richardson
Franklin County v. Richardson
Opinion of the Court
The suit was to recover for services rendered as a member of the county board of equalization under tbe general tax law. Gen. Acts 1915, pp. 386, 413, § 62 et seq. It was not to determine the right to hold said office, as this question could not be litigated in such an action. The general *47 tax law specifically provides the manner in which the members of the county board of equalization shall be selected and qualified. Section 63 of the act reads as follows:
“The court of county commissioners, or other court or hoard of like jurisdiction in each county, within thirty days after the passage of this act, and every fourth year thereafter, shall appoint one such freeholder to he a member of said board, and shall immediately certify to the state board of equalization the name and address of the person so appointed, and shall also certify such appointment to the judge of probate of tiae county, who shall issue a commission to such freeholder to serve as a member of said board during the term for which he was appointed, and until his successor is appointed and commissioned.”
By section 64 the act further required that before the 1st day of October, 1915, and every 4 years thereafter, the state board of equalization shall appoint one such freeholder in each county of the state to be a member of the county board of equalization, and shall certify the name of such freeholder to the probate judge of the county, who shall thereupon issue a commission to such freeholder to serve as 'a member of said board during the term- for which he was appointed, and until his successor is appointed and commissioned. It is further provided by the statute that within, 10 days after the appointment of the second member of said board, the two members so selected shall meet and elect a third member of said board for the term for which they have been commissioned, and the member so elected shall be the chairman thereof, and that they shall certify to the judge of probate over their signatures the name of the- freeholder so elected and the judge of probate shall thereupon issue a commission to such freeholder as a member of said board, and shall immediately notify the state board of equalization of such appointment, giving the name and address of the person so appointed. Section 65.
The statute further requires that each member of the county board before entering upon his duties as such, in addition to taking the regular oath of office, shall take and- subscribe an oath before the judge of probate of such county, to the effect that he will faithfully, honestly, and without fear or favor discharge his duties as a member of the board of equalization for said county, and will'fix the valuation of all property listed for taxation or submitted for valuation, “’at 60 per cent, of its reasonable cash value” to the best of his judgment and ability. Section 67. Provision is made for the filling of vacancies occurring on any county board of equalization in the same manner as the member or members were originally chosen; and that members who shall be selected to fill such vacancies sh'all serve for the unexpired term (section 68%), and that the members of this board shall be subject to impeachment in the same manner 'and for the same causes as members of the court of cqunty commissioners or other courts of like jurisdiction in this state (section 69). The provision for compensation to be made the members of said county board of equalizer tion is:
“The members of said board shall receive such reasonable compensation for the services herein required as may be fixed by the court of county commissioners, or other court or 'board of like jurisdiction for their respective counties, provided it shall not be less than three dollars nor more than six dollars except that in counties of more than seventy-five thousand population they may be paid not more than ten dollars per day each, together with such reasonable allowances for necessary incidental expenses as said court may deem proper, but they shall be entitled as a matter of right to such cost of transportation as may have actually been incurred by them in the discharge of their duties under the provisions of this act, and the board shall once each month certify to the court of county commissioners, or other court or board of like jurisdiction, -the number of days each member was engaged during such month, and also the expense incurred during such month, and the compensation for such services and such expenses, if approved, shall be paid as other bills of the county are paid: Provided that in all counties having a population of less than seventy-five thousand inhabitants according to the last federal census, the county board of equalization shall not remain, in session for the purpose of visiting, inspecting, examining, equalizing and valuing the real property of the county for a longer period than three months, and in counties having a population of more than seventy-five thousand inhabitants, the county board of equalization shall not remain in session for a longer period than six months.” Section 70.
In answer to the first inquiry, Chief Justice Briekell said of the allowance of a cla-im by the court of county commissioners that it must -be a matter of record, for such court “speaks only through its records.” “A written memorial is the only evidence which other courts can receive of its -proceedings, wheth- ' er it is of the exercise of judicial power or of mere ministerial authority and duty.” Speed et al. v. Cocke, Adm’r, 57 Ala. 209, 216; Crenshaw County v. Sikes, supra; Greenville v. Greenville Waterworks, 125 Ala. 625, 643, 27 South. 764; City of Birmingham v. Chestnutt, 161 Ala. 253, 49 South. 813; Perryman v. Greenville, 51 Ala. 507; Mobile Co. v. Maddox, supra; Wade v. Odeneal, 14 N. C. 423. In Ex parte Bradshaw, 174 Ala. 243, 245, 250, 57 South. 16, Mr. Justice Somerville said:
“As said by Mr. Freeman: ‘AH courts and. all tribunals possessing judicial functions are required by the written or unwritten law, and often by both, to reduce their decisions to writing in some book or record kept for that purpose. The requirement is believed to be of universal application.’ 1 Freeman on Judgments (4th Ed.) § 37; Speed v. Cocke, Adm’r, 57 Ala. 209, 216, 217.”
Though section 70 of the act does not provide the mode of fixing the compensation, otherwise -than that it must he done by the-court of county revenue, and does not specifically provide for the recordation, on the-minutes of that court, of such action taken by the board in fixing the reasonable compensation for the services of members of county boards of equalization, yet we think it is without question, from the foregoing authorities, that such legislative or judicial action of the court of county revenue should -be entered upon and evidenced by the records, of such court. When the records of the court of county revenue and the evidence adduced on the trial, -to which no objection was made, are considered, it is shown that the eourt of county revenue duly performed its duty in naming a member of the equalization board, that the state board named a member, and that the two so selected elected the third member (the plaintiff) as chairman of *49 the county board of equalization, and that the three members so selected duly qualified and discharged the duties of that office for Franklin county, and once each month did certify to the county board of revenue the number of days each member was engaged in discharging the' duties of his office each month, and also the expense incurred during such month, and that the court of county revenue allowed their claim for expenses and compensation so certified.
The law provides that all claims against the county shall be filed and recorded, and that the same shall be audited and passed on by that court and allowed or disallowed, in whole or in part, and that such action shall be shown on the minutes of the court. Brown v. Lowndes Co., 78 South. 815. 2 The certification of the claims of Richardson and the other members of the board of equalization, and their allowance by the board from month to month, sufficiently showed that compensation for their services had been fixed by the county board of revenue, as required by the act, at $5.50 per day; and, as so fixed, it was not thereafter subject to change within the term for which they were elected and qualified.
The judgment of the circuit court is affirmed.
Affirmed.
Reference
- Full Case Name
- Franklin County v. Richardson.
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