Clay v. Justices of Hawkins County
Clay v. Justices of Hawkins County
Opinion of the Court
delivered the opinion of the court.
This bill is filed by H. B. Clay and other citizens and tax payers of Hawkins county, against the Justices of the Peace and the holders of certain bonds of the county, issued to the Rogersville and Jefferson Railroad Company. The object of the bill is, first to have the bonds in question declared void, and the further payment of interest thereon enjoined.
The Rogersville and Jefferson Railroad Company was chartered by the Legislature of 1851-2. The county of Hawkins subscribed for stock in the amount
The grounds assumed in the bill are, that although the subscription was valid, there was at the times the bonds were issued in 1866, no legislative act in force authorizing the county court to issue the bonds in-payment of the stock. It is not denied that such authority was expressly given by the act of 1851-2, recognized by the act of 1855-6, but it is assumed that before the bonds were in fact issued, the above-acts were repealed byr the adoption of the Code in 1858. By the 1 th section of chapter 191, of the acts of 1851-2, certain counties in Middle Tennessee were authorized to subscribe .for stock in railroad companies chartered for the purpose of building roads through said counties, provided. the question be first submitted to the voters of the county, and by subsequent sections, if a majority of the voters decide in favor of the subscription, it is made the duty of the county court to make the subscription, issue the bonds and levy and collect an annual tax to meet the interest and create a sinking fund. By the 20th sec., the preceding provisions are extended and made appli
The 41st section of the Code is in these words: “All public and general acts passed prior to the present session of the General Assembly, and all public and special acts the subjects whereof are revised in this Code, except acts establishing or regulating spec'al courts, subject to the limitations, and with the exceptions herein expressed, are hereby repealed.” And in case of any conflict between the acts of this session and this Code, the latter shall be controlling. Sec. 42. “ Local, special and private acts and acts of incorporation heretofore passed, are not repealed unless it be herein so expressed,” etc., etc.
The general subject of county subscription to the stock of railroad companies was levised by the Code, and a different mode provided for the payment of the stock, that is to say, subscriptions were authorized payable in yearly instalments.
These provisions of the Code are taken mainly from the act of 1851-2, chapter 117, passed prior to chap. 191, before referred to. Chapter 117, as well as the Code, make general provisions applicable to all counties. Chapter 191, in the sections referred to, give
Both acts being in force, and the latter expressly authorizing the issuance of bonds in payment of the subscription, and the power having been exercised and acquiesced in by the county for several years, we hold that the bonds are not void. It is well settles that where the poiver to issue the bonds exists, they are not void, although errors and irregularities may have supervened in the exercise of that power. The change of the terms of payment has been too long acquiesced in to be now corrected, and the court having the power to issue the bonds, they are valid.
But the bill has another aspect. It contains a detailed statement of the taxes assessed by the county court of said county, since the issuance of the bonds, from which it is undertaken to be shown that the levy was far in excess of the amount required ■ and furthermore, that the taxes so levied and collected have not been properly applied, in paying the interests due and in extinguishing the principal of the bonds. And the relief prayed for, as we understand it, is that the county court, as the agent of the county, be required to account and show what has become of the money, and that a general account of the finances of the county be taken. We see no ground upon which the cause upon this theory can be entertained.
The chancery court has no jurisdiction to supervise the action of’ the county court in the matter of assessment of taxes for any purpose, unless it be in these •cases where the county court refuses altogether to perform its duty in regard to the levy of taxes to meet its obligations and where the duty may be enforced by mandamus. But the amount of taxes to be levied, either for general or special purposes, is left to the discretion of the county court, and we know of no authority in the chancery court to revise its
And it is equally clear that the county court cannot be called to account in the chancery court for its management of the county finances. If the officers of the county responsible for the collection and disbursement of the county funds are in default, the remedies against them are ample and are specially provided. But a bill in equity to compel the justices of the county composing the county court, as such to give an account of their proceedings and to submit their action to review by account in the chancery court is, we. think, a proceeding 'unknown to our laws.
The decree of the chancellor sustaining the demurrer will be affirmed with costs.
Reference
- Full Case Name
- H. B. Clays. v. The Justices of Hawkins Countys.
- Status
- Published