Zigler v. Sprinkel
Zigler v. Sprinkel
Opinion of the Court
delivered the opinion of the court.
This is a petition by E. A. Zigler and others, praying the Circuit Court of Rockingham county to award a writ of mandamus, directed to H. A. Sprinkel, treasurer of the city of Harrisonburg, commanding and compelling said treasurer to comply with the requirements of section 38 of the Constitution of Virginia and section 109 of the Code of Virginia, requiring him as such treasurer, at least five months before each regular election, to file with the clerk of the circuit court a list of all persons who have paid, not later than six months prior to such election, the State poll taxes required by the Constitution during the three years preceding the one in which said election is held.
It is alleged in the petition that the petitioner, as well as other citizens of the city of Harrisonburg, are entitled to “the information which the list should embrace, and that the said treasurer is required by law to publish a list which shall correctly set forth the names of persons assessed with capitation taxes, and showing the years for which such taxes have been paid, prior to the six months preceding the general election to be held in November, 1921.” It is further alleged that said treasurer has “refused and declined to certify such a list,” but has certified to the clerk of the Circuit Court of
The defendant treasurer demurred to this petition, but his demurrer was overruled. Thereupon, he filed an answer in which, among other things, he alleged that he was required by law to file a list of those persons only who had paid their taxes for the full period of three years next preceding the year in which an election is held, and not less than six months prior to said election. In this regard the treasurer specifically states: “Respondent further says that he is advised that all that he is empowered and required to do is to place upon said list such persons as he has legal knowledge and information have paid all of the taxes assessed, or assessable, against them for the years 1918, 1919 and 1920, and paid within the period prescribed by law, and that this has been done by him in the list certified by him to the clerk as above stated.”
The case was heard upon the petition and the answer of the defendant, and the trial court, for reasons expressed in writing and lodged with the papers as a part of the order,
“Where the question is one of public right and the object of the mandamus is to procure the enforcement of a public duty, the people are regarded as the real party, and the relator at whose instigation the proceedings are instituted need not show that he has any legal, or special, interest in the result, it being sufficient to show that he is a citizen and as such interested in the execution of the laws.” High on Extr. Rem., sec. 431. See also Tazewell v. Herman, 108 Va. 416, 60 S. E. 767, 61 S. E. 752, and Smith v. Bell, 113 Va. 667, 75 S. E. 125.
In aid of this conclusion he cites the use of the word “during” in other sections of the Constitution. For instance, in
Section 21 prescribes the conditions for voting of a reg
In the case of Tilton v. Herman, 109 Va. 503, 64 S. E. 351, this court construed the meaning and effect of the words “personally paid.” Referring to the treasurer’s list, the court used the following language: “This case is the sequel of the case of Tazewell v. Herman, 108 Va. 416, 60 S. E. 767, 61 S. E. 72, recently decided by this court, in which it was held that the list to be made up and filed by the treasurer should contain only the names of those persons who at least six months prior to the election had personally paid the poll taxes required of them as a prerequisite to their right to register and vote at an ensuing regular election.”
If the view taken of the list in this citation is the correct view, then unquestionably a treasurer must place on his list the names of all persons who at least six months prior to an election have “personally paid the poll taxes required of them as a prerequisite to their right to register and vote at the ensuing regular election.” (Italics supplied.) In some cases the prerequisite to vote is the payment of one year’s poll tax, in other cases it is the payment of poll taxes for two years, in still other cases it is the payment of poll taxes for three years; but there is no distinction in the right to vote of the persons in these three classes, provided the poll taxes are paid as required. Hence, when the court said in Tilton v. Herman, supra, that the treasurer’s list, as made up and filed, should contain only the names of those persons who had personally paid the poll taxes required of them as a prerequisite to their right to vote, this requirement as to the contents of said list included every person who, with respect to the payment of poll taxes as a prerequisite to his right to vote, had discharged the obligation imposed upon him individually in this regard by the positive mandate of the Constitution.
As this court has said, in Tazewell v. Herman, 108 Va. 421, 60 S. E. 768: “The principal, if not the only, purpose for which the treasurer’s list is required to be filed, is to provide a record, or at least written evidence that the persons named in the list have complied with the provisions of the Constitution by paying their poll taxes, so far as such payment is made a prerequisite to their right to vote.” Section 38 provides how persons omitted from the treasurer’s list may secure a place on same. But this right to apply to the court to correct said list is afforded to all those persons who have paid their capitation taxes and whose names have been improperly omitted. In the view of the learned judge of the Circuit Court of Rockingham county, only those persons who have paid their poll taxes for the full three years, preceding the election year are entitled to a place on the list. Hence, if the name of such a person has been erroneously omitted for one of the three years in question, he is entitled to the aid of the court to have his name entered for the omitted year. But as a corollary to this ruling, it would follow that a person who has paid the taxes required of him, whether it be for one or'two years, has no right to apply to the court for a place on the list, since he was not originally
Amplifying a portion of the first sentence of section 38, according to its true meaning, the same would read: “A list of áll persons in his county, or city, who have paid to such treasurer, not later than six months prior to such election, the State poll taxes required by this Constitution of said persons, respectively, in the time of the three years next preceding that in which such election is held, as a prerequisite to the right to register and vote,” etc. This list, as stated supra, is a list for voting purposes, and must be considered from that point of view. It is true that the clerk is to forward a certified copy of the corrected list to the auditor of public accounts, but this is only as a check upon the treasurer, since he is not to be charged with “the amount of the poll taxes stated therein,” when he has previously accounted for the same.
The learned judge of the trial court makes a distinction between young men coming of age after February 1st of a year in which an election is held and those who come of age before February 1st of said year. For instance, in any given year, say the year 1921, some young men may come of age after February 1st of that year while others may have become twenty-one prior to that date. With respect to young men in the former class, the opinion seems to conclude that their names should go on the treasurer’s list for the year 1922, and, if their' taxes continue to be paid, for the year 1923, and of course for the year 1924. With respect to the young men in the latter class, supra, and persons who have not resided in the State long enough to be chargeable with three years’ taxes, as well as persons who have paid taxes for one, or two, years in another county, the trial court considers that they must use their tax receipts, or in the case of the voters from another county their tax
Counsel for defendant contends in his brief that, “as to persons coming into a county, or city, from another State, at such time as would entitle them by virtue of the two year period of residence to vote, and who would therefore be required to pay taxes for one year only, and have paid them, but have been omitted from the list, ample provisions have been made, both by section 38 of the Constitution and section 110 of the Code, whereby they may have their names placed upon said list upon personal application to the court,
Confining our holding to the narrow issue presented in the instant case, we conclude that it is the duty of the treasurer of the city of Harrisonburg to put upon his list the names of all persons within his city who have been assessed with and personally paid, not later than six months prior to the general election in November, 1921, their State poll taxes for all or any of the years 1918, 1919 and 1920, unless it appears to said treasurer from the books and papers of his office that such persons have failed to so pay the taxes with which they have been assessed for one or more of the foregoing years. Persons thus delinquent should not be placed upon the list.
This court will therefore enter an order (a copy of which when served shall have the force and effect of a writ of mandamus), requiring the treasurer of the city of Harrison-
Mandamus awarded.
Reference
- Full Case Name
- E. A. Zigler v. H. Sprinkel, Treasurer
- Status
- Published
- Syllabus
- 1. Mandamus—Pub lie Duty—Interest of Relator.—When the duty the performance of which is sought to be coerced is a public duty, and the interest relied on by the petitioner in mandamus is the interest which the petitioner has in the enforcement of the laws, then such interest is a sufficient interest to entitle him to maintain mandamus proceedings. 2. Elections—Treasurer’s List of Voters Who Have Paid Poll Taxes —What Names List Must Include.—Section Zl, Constitution of 1902, provides as a prerequisite to the right to vote that the voter should have paid “at least six months prior to the election, all State poll taxes assessed ór assessable against him, under this Constitution, during the three years next preceding that in which he offers to vote.” Section 38 of the Constitution and section 109 of the Code of 1919 require county and city treasurers to file a list with the clerk -of court of all persons who have paid not later than six months prior to an election, the State poll taxes “required by this Constitution during the three years next preceding that in which such election is held.” Held: That the persons to appear on the treasurer’s list are the persons who have paid the poll taxes for any or all of the three years, unless it appears that such persons have failed to pay . the assessed taxes for one or more of the years. 3. Elections—Treasurer’s lAst of Voters Who Have Paid Poll Taxes —What Names List Must Include.—In other words, the treasurer’s list is not to be confined to those who paid poll taxes for three years, but includes a person who is only assessed or assessable with poll tax for one or two years and who has paid the same, such as minors coming of age and chargeable with only one or two years’ taxes, or persons changing their residences and who have paid the taxes required of them as a prerequisite to voting. 4. Words and Phrases—“During.”—“During” has the meaning of “in the time of,” as well as that of “throughout the course or continuance of,” and it is used in section 38 of the Constitution of 1902 in the phrase, “during the three years” in the former sense.