137 Ga. 277 | Ga. | 1911
Walton, ordinary of Richmond county, brought mandamus proceedings against Clark, county' treasurer, to compel the auditing and payment, out of the pauper fund of the county, of an itemized bill of the former for his services in preparing all papers and proofs, and preparing the annual pay-rolls, and for securing and paying out the pensions paid by the State to indigent pensioners of said county, at $1 per capita, for all pensioners that have heretofore been known as indigent pensioners. A demurrer filed by the respondent was overruled, and the mandamus was made absolute; to which ruling of the court respondent excepted.
In the case of Verdery v. Walton, ante, 213 (73 S. E. 390), it was said: “May the legislature constitutionally enact a law imposing upon a county the duty of paying the fees for services rendered by the ordinary to pensioners ? The constitutional scheme of taxation contemplates a separation of the taxing power of the State from that of the county. It is declared in article 7, section 1, paragraph 1, of the constitution, that ‘ The powers of taxation over the whole State shall be exercised by the General Assembly for the following purposes only:’ for the support of the State government and the public institutions; for educational purposes; to pay the principal and interest on the public debt; to suppress insurrection, to repel invasion, and to defend the State in time of war; and to supply Confederate soldiers with artificial limbs, and for pensions to Confederate soldiers and widows of Confederate soldiers. Civil Code
“But it is contended, that, inasmuch as some of the pensioners are entitled to their bounty by reason of age and poverty, or infirmity and poverty, or blindness and poverty, rendering them unable to-provide a living for themselves, it is proper for the General Assembly to classify them as paupers, and provide for the payment of the fees of the ordinary from the pauper funds of the county.”
That decision is controlling in the instant case, unless indigent-pensioners, as used in section 2. of an act relating to compensation for services to pensioners by ordinaries, approved August 13, 1909 (Acts 1909, p. 173), fall properly within, the purview of the provision in the constitution authorizing the General Assembly to delegate to the county authorities the right to levy a tax “to support paupers.” The second section of the act referred to reads as follows: “Sec. 2. Be it further enacted by the authority aforesaid, that the fees above set out for all those pensioners that have heretofore been known as indigent pensioners shall be paid out of the pauper fund of the county in which said pensioner may reside, upon
Upon these considerations we must hold that “indigent pensioners” as a class do not come within the purview of our statutes making provision for the maintenahce of paupers. And consequently, under the decision in the ease of Verdery v. Walton, cited above, the court erred in overruling the demurrer to the petition for mandamus against the treasurer.
Judgment reversed.