delivered the opinion of the Court.
The appeal is by taxpayers who sought unsuccessfully to have the Circuit Court for Anne Arundel County issue the writ of mandamus to compel Frank W. Wilde to vacate the office of County Commissioner by reason of having accepted the office of County Business Manager.
Wilde was elected in 1958 to a four year term as commissioner, was made president of the Board of Commissioners, and is still serving in both capacities.
The County Business Manager resigned on March 24, 1959, and that same day the Board accepted the resignation as of March 31 and “appointed Frank W. Wilde as Acting County Manager without pay until a permanent County Manager is appointed.” Wilde took over the duties of Manager on April 1, and on April 17 executed a bond for faithful performance in the amount of $25,000 as required of that officer by Sec. 2-37 of the Anne Arundel County Code (1957 Ed.). On May 28, 1959, the petition for mandamus was filed, and on June 9 Wilde ceased acting as Manager. It is stipulated that he received no salary other than as County Commissioner and took no oath of office.
Below, as in this Court, the case proceeded on the recognition that a County Commissioner holds an office of profit within the meaning of Article 35 of the Declaration of Rights of the Maryland Constitution. The trial judge held that the position of County Business Manager was also an office of profit and one incompatible with the office of County Commissioner under common law rules, so that the acceptance of *307 the second office may have caused Wilde automatically to have vacated the first. He held, however, that in the exercise of a sound discretion the writ need not issue because it would serve no useful purpose in that Wilde at the time of trial had vacated the second office. We concur in the result reached by the trial judge, although for reasons that differ from his.
We agree that the County Business Manager of Anne Arundel County is an officer. A number of tests have evolved as aids in recognizing an office—is an oath prescribed, does the holder exercise some part of the sovereign power in his own right, is a commission issued, is there a definite term or tenure fixed by law, is a bond required? None of itself necessarily is determinative. In
Pressman v. D’Alesandro,
*308 We agree with the trial court also that the offices oí County Business Manager and County Commissioner are incompatible. The fundamental test of incompatibility at common law is whether there is a present or prospective conflict of interest, as where one office is subordinate to the other or subject to supervision by the other, or where the incumbent of one office has the power to appoint or remove or to set the salary of the other. McQuillen, Municipal Corporations, Sec. 12.67 (3rd Ed.); 67 C.J.S., Officers, Sec. 23 (a). The statute puts the power of appointment and removal of the Manager in the County Commissioners and they fix his salary over a minimum. “He shall be responsible to the board of county commissioners for the proper administration of all affairs of the county * * *.”
In
Lilly v. Jones,
The general rule at common law is that if an officer accepts a second office which is incompatible with the first, he vacates the first. Lilly v. Jones, supra. Many courts have adopted a qualification to the general rule if the one who accepted the second office was ineligible for that office. It is held in such instances that the attempted appointment was void, a nullity, and that the second acceptance was illusory, some courts deciding that the incumbent was not even a de jacto officer, others that he was.
In
Kimble v. Bender,
The ineligibility which makes the appointment to a second office a nullity has not been limited to that created by constitution or statute. Even in the absence of these formalized prohibitions, at common law, on the ground of public policy a member of an appointing body is ineligible for appointment to a conflicting office by that body, even though his own vote is not essential to the appointment. McQuillen,
Municipal Corporations,
Sec. 12.75; 67 C.J.S.,
Officers,
Sec. 20; 42 Am. Jur.,
Public Officers,
Sec. 97, p. 955; Annotation: 31 L. R. A. (N. S.) 575. Cases supporting the texts and the annotation include
Wood v. Town of Whitehall,
197 N. Y. S. 789 (affirmed 201 N. Y. S. 959), in which many of the cases so holding are discussed;
Meglemery v. Weissinger
(Ky.),
The cases ground the public policy prohibition on the need for impartial official action, without suspicion of bias which may be against public interest. They say the appointing board cannot absolve itself of ulterior motives if it appoints *310 one of its own, whether or not his vote was necessary to the appointment, since the opportunity improperly to influence the other members of the board is there. The necessity that public bodies be free from personal influence in making appointments to office cannot be secured when the appointee has the real opportunity his associations and relations afford to place his colleagues under obligations they may feel require repayment.
It has been held expressly in various instances in which the appointee to the second office was ineligible for appointment that purported acceptance of the second did not vacate the first. Cases in which the ineligibility for the second office was constitutional and continuance in the first office was not affected by acceptance of the second, are
McWilliams v. Neal
(Ga.),
There are two leading cases in which the ban was neither constitutional nor expressly statutory. In
Commonwealth ex rel. McCreary, Dist. Atty. v. Major
(Pa.),
In
State v. Thompson
(Tenn.),
It is our view that the reasons we have discussed, which make the office of County Manager of Anne Arundel County and the office of County Commissioner incompatible, tend to show that the Legislature did not intend the County Commissioners to appoint one of their number as County Business Manager. This view is strengthened by two sections of the Anne Arundel County Code (1957 Ed.), to which reference has not yet been made. Section 2-42 provides that the duties of business manager during his temporary absence or disability shall be performed “by a qualified administrative officer of the county, designated in writing by the manager, or by the board of county commissioners, by appropriate resolution, in the event the manager fails to make such designation.” Section 9-42 makes this provision: “Whenever the county business manager is absent for any cause or a vacancy exists in *312 the office of county business manager, the director of the department of assessments shall perform the duties and exercise the powers of the county business manager under this article.”
We agree with the reasoning of the Supreme Courts of Pennsylvania and Tennessee in the Beaver Falls and Paris cases, cited above, and hold that under the applicable statutes and at common law one holding the office of County Commissioner of Anne Arundel County was ineligible for appointment by the Commissioners to the office of County Business Manager. The attempted appointment of Wilde to the latter office was ineffective and he did not hold a second office of profit within the meaning of Art. 35 of the Declaration of Rights, or an incompatible office under the common law rule. This being so, Wilde did not vacate the office of County Commissioner and the trial court was correct in refusing to grant the writ of mandamus ousting him from that office.
We think the better reasoned authority indicates that Wilde’s acts as County Business Manager, having been performed under color of authority, were valid as to third persons and the general public, as those of a de jacto officer.
Order affirmed, with costs.
