80 So. 695 | Ala. Ct. App. | 1918
The defendant was tried by the court without a jury, upon an agreed statement of facts, and was convicted of the offense of failing to pay a street tax as provided in Ordinance No. 405 C of the city of Birmingham.
There were two propositions insisted upon as error by the appellant, to wit: (1) That the provisions of the act known as the "Judge Bill" (Acts 1915, p. 589) relieved the inhabitants of the city of Birmingham from any liability to pay street tax. (2) That so much of the ordinance as authorizes the imposition of a fine on the person liable to the tax who fails to pay or discharge it in labor is ultra vires.
The latter proposition was decided adversely to the contention of the appellant by the Supreme Court in Ex parte City of Birmingham (Best v. City of Birmingham,
The remaining question, "Are the citizens of the city of Birmingham exempt from street tax?" must also be decided adversely to the contention of the appellant; the contention of the appellant being that under the Judge Bill, supra, "all inhabitants of the city of Birmingham are exempt from any legal obligation to work on the public streets of the city of Birmingham or to pay any penalty in default thereof."
At the 1915 session of the Legislature, the "Judge Bill" referred to was passed, and is in words and figures as follows:
"An act to relieve all persons, other than county convicts, of any obligations to work on the public roads or to pay any penalties in default thereof, in counties of the state of Alabama whose aggregate tax values according to the complete assessments of the preceding year amount to as much as one hundred million dollars.
"Be it enacted by the Legislature of Alabama, as follows:
"Section 1. In all counties in the state of Alabama whose aggregate tax values, according to the complete tax assessments of the preceding year, now or hereafter, amount to as much as one hundred million dollars, all persons shall be relieved of any legal obligation to work on the public roads or to pay any penalty in default thereof.
"Sec. 2. All general and local laws in conflict with the provisions of this act be, and the same hereby are, repealed.
"Sec. 3. Nothing herein contained shall prevent or interfere with the working of county convicts on the public roads of the counties herein described.
"Approved September 16, 1915."
Acts 1915, p. 589.
This act only applies at present to Jefferson county, in which the city of Birmingham is situated. This bill by its terms refers to and deals only with road duty, and not with street tax which is provided for by the charter of the city and by Ordinance 405 C, supra, under which the defendant was tried and convicted. The terms "road duty" and "street duty" have separate and distinct *632
fields of operation, the one referring to roads, etc., outside the city, and the other to streets inside the city. A "street," as defined by Worcester, is "a public way in a city or town passable by carriages," and by Webster as "a paved way or city road"; while a "road" is defined by the former to be "an open way or public passage, as between one town, city, or place and another," and by the latter, "a track for travel forming a communication between one city, town, or place and another." And on this question, our Supreme Court, in Board of Revenue v. State ex. rel. City of Birmingham,
"We feel impelled to affirm that the makers of the Constitution recognized and wrote to the generally well-understood distinction, in reference, between roads and streets — a distinction thus aptly noted by Stone, J., in McCain v. State [
The difference in meaning between "road duty" and "street duty" is clearly stated in the case of Osborne v. Commissioners,
The terms "road duty" and "street duty" have separate and distinct fields of operation, the one referring to roads, outside of the city, the other to streets, inside the city. City of Montgomery v. Barefield,
The "Judge Bill," therefore, under its expressed provisions, does not relieve the citizens of the city of Birmingham from liability to pay street tax.
The ruling of the trial court being in accord with the views herein expressed, it follows that the judgment therein must be affirmed.
Affirmed.