French v. State
French v. State
Opinion of the Court
delivered tbe opinion of tbe court.
Tbe district attorney instituted a suit of quo warranto against Libbeus French, to oust bim from tbé office of sheriff and tax collector of Grenada county, because be did not execute a bond as tax collector.
French was elected sheriff at the November election, 1873 ; took tbe oath, gave bond, and entered upon the duties of tbe office, 1st January, 1874. He did not execute a separate bond as tax collector, but avers in his answer that be offered to do so, which was declined by the authorities, acting under legal advice.
Tbe subject may be considered under these subdivisions
1. Was French, by virtue of his election and induction to the office of sheriff, charged with the duty- of collecting the taxes? ,
2. Was he required to give a separate bond as tax collector, and did his failure to do so vacate the office?
Tax collector, as a distinct office, is not mentioned in the con-
The 24th section of the 4th article of constitution of 1817 is : “A sheriff and one or more coroners shall be elected in each county, * ”. etc. Section 19, article 4, constitution ■of 1832 is: .“ A. sheriff and one or more coroners, a treasurer, surveyor, and ranger, shall be elected in each county.” ■* * * In neither of them is either an “assessor” or “collector” named. The constitution of 1869 provides for the •election of an “assessor,” but is silent as to the “collector.” It is plain that if .there had been su.ch an office as “tax collector” created by the constitutions of 1817 and 1832, there •could not have been such legislation as we have referred to.
■ We must'suppose, when-the constitution refers the election of this officer to the people without a word to indicate the-nature of his functions, or descriptive of them, other than the name- itself imports, it must be implied’that it means the sheriff,,
That section ■ makes that revision uhave the eifect and be: received in use as the statutory laws of a general nature, and shall supersede and repeal all preexisting statutes of a general nature, the subjects of which are herein revised and-consolidated.” If it shall be held that art. 5supra, of the Code of' 1857, has1 been repealed by the 8th section of the present Code, then it follows, if the collection of taxes does not-pertain to-the sheriff as an incident of his office, and was so understood and intended by the framers of the constitution, that we have not now, nor have we had since October, 1871, a legal-tax collector in the state. The test of whether a'former statute has been superseded by the. Code of 1871 is whether the subject has been “ revised and consolidated. ”• If the subject is legislated upon in the new revision, it must be assumed that those-parts of the former law not reenacted are intentionally omitted, aud that so much as is retained is the full expression of the legislative will, and that all else is repealed. That is the doctrine of the case of the M. & C. R. R. Co. v. Weiner, 49 Miss., 738, 739, 740.
■ The chapter on the public revenue, in the last revision, devotes several articles, commencing with the 8th, to the collection off taxes,-the duties and responsibilities of the collectors, so that this subdivision of the larger subject engaged the special, thought of the legislature. We cannot evade the conclusion that we must look to the Code for all the law on this subject. that was in force on the 1st October, 1871. The 5th article, supra, of the Code of 1857, not having been reenacted in the-Code, and being a detail of one of the subdivisions of the subject revised and consolidated, is not now in force. It would.
It would be most extraordinary that the legislature should most carefully and minutely provide Tor the assessment of taxes, and make full regulations for the."Conduct of the collector, and yet its legislation should be futile and .go fox-naught because the person or officer to make collections was not named. There is no escape from this dilemma upon any •other postulate than that the legislative department regarded ■that duty imposed by the constitution upon' the. sheriff, and therefore nothing’remained for The law-making department but to declare rules and regulations on the subject. Hence we find that continuously since 1869 the-sheriffs .of the several counties, without challenge - or question from any department •of government or from the- community, have'been performing that function; The general revenue law, passed at the first .-session of the legislature under the present constitution, from pp. 24 to 38, inclusive (pamphlet), makes frequent mention •of the tax collector as an existing officer. The 16th section, in part, is : “The-bond * * * of the tax collector shall be equal to oné-half of the amount of the taxes assessed in the county the preceding year.” ■ So the chapter “ in relation to public revenue,” in the Code of 1871, makes repeated reference to the collector as an officer established in the government. 'This legislation is meaningless unless it points.to the sheriff, charged with that function by the constitution. It is a con-temporaneous legislative interpretation that the constitution intended that the sheriff should have the-rights, authority, and ■functions which pertained to him at common law, modified and suited to the condition of-..society here, and also those general rights and functions which had been imposed by statutes. 'This legislation made no designation of the person or officer who should collect, because long before the adoption of the ■constitution that function had been added to the pffi.ce of (sheriff. . ■
In the State ex rel. Kennedy v. Brunst, 26 Wis., 412, the point was whether the legislature could take away from the 'sheriff the county jail, the keeping of which, before that, pertained to his office. The constitution of Wisconsin, like ours, did not define the duties of the office of sheriff, but the court say that the framers of the constitution had reference'to the ■office with those generally recognized legal duties belonging to it when -the constitution was adopted. They further hold that the legislature cannot detach from this elective office an important part of its duties and emoluments, and transfer them to another. The court considered the case of State v. Den, 5 Charlton (Ga.), 397, which held an adverse doctrine, as unsound.- This case is but the opinion of a single judge at <nisi jprius.. It is said by Bacon ( 7th vol., p. 310), that the king may grant the office of sheriff’, * * * and although he may ■determine the office at his pleasure, he cannot do so for a part, "* * * nor can he abridge the sheriff of anything incident ■or appurtenant to his office.
2d. The second question is as to the effect of French’s failure to give the tax collector’s bond. Section 219 is : “ If any person elected to the office of sheriff, coroner, treasurer, etc., * * * shall fail to give bond on or before the day of the commencement of his term, the election shall be void, and another -election ordered.” The law from 1843 to 1871 required the sheriff to give two bonds — one as sheriff, the other as tax collector. The 5th article, Code of 1857, p. 71, requires the ■sheriff to make a bond as tax collector at the same time he gave bond as sheriff. The final clause of the .article is : “In
It need hardly be said that we are of opinion that the bonds which have been given by sheriffs for the due collection and accounting for taxes, county and state, are valid, and may be enforced, for either nonfeasance or malfeasance. We so held lately in the case of Bryan v. The State, 50 Miss., 688.
The result of the foregoing views is that there is error in the judgment. Wherefore it is reversed, and judgment here overriding the demurrer to the answer, and cause remanded.
Reference
- Full Case Name
- Libbeus French v. State
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- 7 cases
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- Syllabus
- 1. Sheeust : Right to collect taxes. Tax collector, as a distinct officer, is not mentioned in the constitutions of 1817 or 1832. 'Since 1843-the duties of tax collector have pertained to the office of sheriff. The constitution of 1869 is silent as to who shall collect taxes, but provides for the election of a sheriff, etc. When the. people ratified this constitution they distinctly associated the office with the functions and privileges which before that pertained bylaw respectively to it. It would be too narrow a view to consider the framers of that instrument as referring alone to those functions incident to the sheriff at common law. When the constitution refers the election of this officer to the people, without indicating the nature of his functions other than the name itself imports, it must be implied that it means the-sheriff, with such, general attributes and authority as had been theretofore connected with the office, and declared in both the written and unwritten law. There is no provision in the Code of 1871 as to who shall collect taxes. The general subject of revenue having been -revised and consolidated in the Code of 1871, all former laws in relation thereto are repealed by. § 8 of . that Code. Since 1871 the legislature has frequently referred to the collector as an officer established in the government, and has declared rules and regulations-as to the collection of taxes. This is a contemporaneous legislative interpretation that the constitution intended that the sheriff should have the rights, authority, and functions which pertained to him at common law, modified and suited to the condition of society here, and also those general rights which had been imposed by statute. 2. Same : Failure to execute separate bond as tax collector. The law from 1843 to 1871 required the sheriff to give two bonds, one as sheriff, the other as tax collector, and makes the failure to execute the bond a forfeiture of the office. The subject of collecting taxes being consolidated and revised in the Code of. 1871, these laws were repealed by § 8 of the Code. There being no provision in the Code of 1871 requiring sheriffs to execute a bond as tax collector, the failure so to do does not vacate tbe office. Bonds which have been given by sheriffs for collecting and accounting for taxes are valid and may be enforced. Section 319 of the Code of 1871 has reference to the bond required of the sheriff by g 219, and not to any special bond which applies only to special duty.