83 Ga. 464 | Ga. | 1889
It appears from the record in this case that W. I). Ellis and H. C. Glenn, ex-solicitors of the city court of Atlanta, claim that the county of Fulton is indebted to them, as such solicitors, certain amounts on account of insolvent costs not collected by them from the fines and forfeitures fund. The legislature passed an act, approved August 3d, 1889, requiring the commissioners of roads and revenues of Fulton county to levy a tax upon the property of the people of that county, to pay a certain proportion of the amount claimed by Ellis and Glenn to be due them by the county. Ellis and Glenn applied to the county commissioners to levy this special tax, and the application was refused by them on the ground that the act aforesaid was unconstitutional, null and void, because the legislature had no power or authority, under the constitution, to require them to levy a tax for this purpose. Ellis and Glenn then applied to the superior court of the county for a mandamus to compel the county commissioners to levy this tax. Upon the hearing of the mandamus, the court below made the same absolute, and ordered the commissioners to
'It was contended by counsel for the .plaintiffs in error that under article 7, section 6, paragraph 2, of the constitution (Code, §5190), the legislature had no power or authority to require this tax to be levied. That section reads as follows: “The General Assembly shall not have power to delegate to any county the right to levy a tax for any purpose, except for educational purposes in instructing children in the elementary branches of an English education only; to build and repair the'public buildings and bridges; to maintain and support prisoners; to pay jurors and coroners; and for litigation, quarantine, roads and expenses of courts; to support paupers and pay debts heretofore existing.” Counsel for the defendants in error contended that the power to pass the act to require this tax to be levied, was given to the legislature by this paragraph of the constitution, that these insolvent costs were “expenses of courts,” and that the legislature, therefore, had the right to authorize and require the county authorities to levy a tax for the payment of the same. It was admitted by the counsel for’ defendants in error in his argument before us that if the insolvent costs of solicitors-general were not “ expenses of courts,” the act was unconstitutional; so the only question for us to determine is, whether such costs are “expenses of courts.”
The provision now under consideration, and several others in the present constitution in regard to the taxing power, are new ones. No such restrictions as are now contained • in the constitution were ever before thrown around the counties, cities and the legislature. It is a matter of public history that when the convention met in the year 1877, the counties, towns and cities of the State were largely in debt. Some of them were so much in debt that they were compelled to com
It may be argued, however, that the legislature has the power to determine and define, under this paragraph, what are expenses of courts, and that the courts would be bound by its definition. This may or may not be true. It is unnecessary for us to determine in this case whether the legislature can enlarge the common and usual meaning of these words or not. It is sufficient for us to say that in this case the legislature.did not say that the claims of the defendants in error were expenses of court. The act speaks of them as “claims,” due them as the ex-solicitors of the city court of Atlanta, and undertakes to authorize the compromise and adjustment thereof. It does not say a word about these claims be
¥e conclude therefore, that the insolvent costs of the solicitor of the city court of Atlanta are not a part of the expenses of the court; and as the constitution forbids the legislature to grant power to the county authorities to levy a tax for any purposes other than those enumerated therein, the insolvent costs of solicitors-general not being one of these purposes, the legislature had no power or authority to pass this act requiring the county authorities of Eulton county to levy this tax, ¡and that the act is unconstitutional, null and void.
Let us adhere to a strict construction of the constitution, at least so far as taxing the people is concerned. No man knows how soon the legislature, city governments and county governments may be in the hand's of non-tax payers. These restrictions which are now so much complained of will then be a shield to the property-owners of the State, and a barrier against those who desire to put their hands in the public treasury.
Judgment reversed.