42 So. 2d 81 | Ala. | 1949
Opinion of the Justices of the Supreme Court in answer to questions propounded by the House of Representatives, as to the constitutionality of House Bill 1095, relating to the levy of an excise tax on gasoline in Jackson County.
The Justices of the Supreme Court are respectfully requested to give the House their written opinions concerning the constitutionality of H. B. 1095, a copy of which bill, now pending before this body, is attached.
1. Does said bill violate the provisions of Section 45 of the Constitution?
2. Is the provision authorizing the governing body of Jackson County to levy a gasoline tax only in the event a majority of those participating at a referendum election favor it violative of Section 212 of the Constitution?
3. As advertised and introduced Section XIII of said bill provides: "The proceeds of the excise tax authorized in this Act, when collected by the governing body of Jackson County as above authorized, shall be paid into the Special Buildings, Bridges and Road Fund of Jackson County, Alabama, and shall be used exclusively for the construction, building, maintenance and repair of the public roads, public buildings and bridges of Jackson County, Alabama."
The House proposes to amend said section by striking therefrom the words "public buildings." Question: Will such amendment constitute a material departure from the advertisement and make the Act violative of Section 106 of the Constitution?
The title of the bill is as follows:
Pertinent parts of the bill are as follows:
Section I. The governing body of Jackson County, Alabama, is hereby authorized to call an election of the qualified voters of said county for the purpose of determining whether or not there shall be imposed an excise tax of 2¢ per gallon upon gasoline or other motor fuels in said county. * * *
Section III. Should a majority of those participating in said election vote for the imposition of said excise tax, the governing body of Jackson County, Alabama, may impose an excise tax not exceeding 2¢ per *563 gallon on persons, corporations, copartnerships, companies, agencies or associations engaged in the business of selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline or other liquid motor fuels or devices or substitutes therefor in Jackson County, Alabama, * * *.
Section XIII. The proceeds of the excise tax authorized in this Act, when collected by the governing body of Jackson County as above authorized, shall be paid into the Special Buildings, Bridges and Road Fund of Jackson County, Alabama, and shall be used exclusively for the construction, building, maintenance and repair of the public roads, public buildings and bridges of Jackson County, Alabama.
"The House of Representatives of Alabama "State Capitol "Montgomery, Alabama
"Dear Sirs:
"We acknowledge receipt of your communication of August 19th enclosing copy of H. R. No. 137 as regards certain constitutional questions concerning H. B. 1095.
"The proposed act does not violate Section 45 of the Constitution of 1901. The purpose of this constitutional provision that each law shall contain but one subject which shall be clearly expressed in its title was well stated in Ballentyne v. Wickersham,
"We do not consider that the proposed act is violative of Section 212 of the Constitution of 1901. Counties have such power of taxation as is delegated to them by legislative authority, subject, of course, to constitutional limitations. Mills v. Court of Commissioners,
"The proposed amendment is not a legislative detail, but removes from the act one of the three stated objects of public works and improvements which are to receive the benefits of the proposed tax. The three stated objects which are to be constructed, built, maintained and repaired, are public roads, public buildings and bridges. When public buildings are removed from the bill only public roads and bridges are left and if public buildings can be stricken from the bill, then public roads or bridges can also be stricken. This goes to the substance of the proposed act, as advertised, which cannot be materially changed or contradicted. First Nat'l. Bank of Eutaw v. Smith,
"The case of Houston County v. Covington, supra, is not contrary to the views here expressed. The meaning of that authority is explained in the opinion on rehearing in Shades Valley Land Co. v. City of Homewood,
"Respectfully submitted, "J. ED LIVINGSTON, "THOMAS S. LAWSON, "ROBERT T. SIMPSON, "DAVIS F. STAKELY, Associate Justices."