147 Iowa 478 | Iowa | 1910
I. The items paid out by defendants as township trustees, of which plaintiff complains and which were not allowed by the trial court, are as follows:
Costs paid in case brought by plaintiff against the defendants..............-................. $6.30
For making survey in said case................. 4.00
Attorney’s fees and expenses paid to J. C. Williams ■ and J. F. Lacey in said case................. 92.00
The broad claim is made that the township trustees have and had no authority to pay attorney’s fees or the costs incurred in the suit brought against them as such trustees out of the township funds; and this is the only question in the case. It is true, of course, that a township is not a body cbrporate, and that it can not sue or be sued. Hanson v. Cresco, 132 Iowa, 540. But its officers are required by law to perform certain duties which are conferred upon them by statute. They are also given power to certify or levy taxes for certain specified purposes. The material statutes read as follows:
Sec. 574. The township trustees are the overseers of the poor, fence viewers, and the township board of equal*482 ization, and board of health, and shall have charge of all cemeteries within the limit of their townships dedicated to public use, when the same are not controlled by other trustees or incorporated bodies.
Sec. 575. Any person elected to a township _ office, and refusing. to qualify and serve, shall forfeit the sum of five dollars, which may be recovered by action in the name of the county for the use of the school fund in the county, but no person shall be compelled to serve as a township officer two terms in succession.
Sec. 563. County treasurers are hereby authorized to pay over to the city or town treasurers which come under the provisions of the three preceding, sections all moneys collected for the road fund, or other funds which would otherwise be paid over to the township clerks of such townships.
Sec. 564. Whenever litigation shall arise, involving the right or duty of township trustees to certify or levy taxes which have been authorized upon expressed conditions, then in such cases, if the trustees are made parties to said litigation, they shall have authority to employ attorneys in behalf of said township, and are further authorized to levy the necessary tax to pay for said legal services, and to defray the unavoidable expenses of said litigation.
They are also authorized to submit the question of building a public hall and to levy a tax for the purpose (Code, sections 567, 568); to condemn lands for cemeteries and to levy taxes therefor (Code, sections 585, 586); to contract and levy taxes for use of public library (Code Supp. 1907, section 592a) ; and in addition thereto .they are directed by law to meet on the first Monday in April of each year to determine: “(1) The rate of property tax to be levied for the succeeding year for roads, bridges, guide-boards, plows, scrapers, tools and machinery adapted to the construction and repair of roads and for the payment of any indebtedness previously incurred for road purposes. (2) To certify to the board of supervisors the desire for an additional road tax,” etc. Code Supp. 1907, section 1528.
It is argued, however, that defendants had implied authority to employ attorneys when sued as they. were here, and that, having a general fund as provided by section 1529, they were authorized to use it in paying the expenses of the litigation. This general fund is a road fund, and it is expressly provided in section 1533 of the Code Supplement of 1907 and section 1549 of the Code .that both property and poll road taxes shall be equitably and judiciously expended for' road purposes. As there is a statute for the payment of attorney’s fees in certain actions against trustees and authorizing- the levy of a tax to meet these payments, the ordinary rule of construction must obtain to the effect that in no other case may attorneys be employed and taxes levied for the payment of their fees. The old maxim “expressio unius, exclusio alterius” applies. The so-called general fund created by sections 1528 and 1529 can be expended for road purposes only. It may be inconvenient for one who is required to serve as an official, or pay a fine, to recompense an attorney out of his own pocket when sued in a given kind of case; but there is nothing in the law which requires him to make defense to such actions as were here commenced. If he were simply following the law, no liability could be imposed upon him. On the other hand, if he were acting outside the scope of his official powers he would be liable personally and be compelled to pay his attorney as in any other case. It is certainly true that the taxpayers’ money can not be taken without authority to pay attorney’s fees or costs. Although there be a fund
Defendants do not challenge the right of plaintiff to the relief demanded in the event we find there is no law for paying-out the money; hence we do not consider the appropriateness of the remedy. ’ It will be time enough to decide that matter when the question is presented by proper pleadings and sustained by argument. Our burdens are heavy enough without suggesting and disposing of questions which have not been presented or argued by counsel.
On the record before us we think the trial court was in error in its conclusions, and the judgment and decree must be reversed and the cause remanded for one in harmony with this opinion. — Reversed and remanded.