174 Ga. 71 | Ga. | 1931
Lead Opinion
J ones and others, as citizens and taxpayers of Toombs County, filed their information in the nature of a quo warranto, to inquire into the right of Darby td'hold the office of commissioner of roads and revenues of Toombs County. Darby was elected as such commissioner on November 4, 1930. The board of county commissioners of said county was created by the act of August 29, 1929. Ga. Laws 1929, p. 725. By the first section of this act the commissioners of roads and revenues for said county “shall be qualified voters of said county.” Petitioners in their information alleged, that Darby was ineligible to hold this office, for the reason that he had not paid his taxes due to the City of Yidalia for the year 1929, prior to the date of his election. Hpon the hearing of this application counsel for petitioners and respondent agreed that the only question for determination by the court was whether Darby’s failure to pay his taxes to the City of Yidalia rendered him ineligible to
What taxes does the language “all taxes” embrace? In construing statutes their ordinary signification shall be applied to all words, except in certain defined cases. Civil Code (1910), § 4. The same rule of construction is applicable to constitutional provisions. In the main, the general principles governing,the construction of statutes apply also to the construction of the constitution. The words and terms of a constitution, like those of a statute, are to be interpreted and understood in their most natural and obvious meaning, unless the subject indicates, or the text suggests, that they have been used in a technical sense. The presumption is in favor of the natural and popular meaning in which the words are usually understood by the people who have adopted them. 10 C. J. 705, § 48(b). In construing the language “all taxes,” as used in this provision of the constitution, we are to give to it its most natural and obvious meaning. It deals with taxes. It deals with all taxes. It is not confined to one class of taxes. Its obvious meaning is that it embraces taxes of every kind imposed upon persons in this State. Giving this language its natural and obvious meaning, it embraces State, county, and municipal taxes; and we must give to the language this meaning, unless there is something which indicates a different meaning. There is nothing in this provision to restrict the meaning of this language, or to .require a construction which limits it to the payment of State and county taxes, or to the pay
A municipal corporation is a public corporation, having for its object the administration of the powers of government delegated by tlie legislature to it for that purpose. Civil Code (1910), § 2190. It is a political subdivision of the State. Such a corporation can not exist without taxes to support it. Taxes are as indispensable to its existence and to the exercise of its functions as they are to the State or to a county. They are as much the lifeblood of a municipality as they are of the State or a county. This being so, the framers of this provision of the constitution could well insert therein the provision that those who seek the honor and emoluments of State, county, or municipal offices should pay all taxes due to the State, counties, or municipalities. So when the framers of this provision of the constitution inserted therein- the provision that in order to entitle a person to register and vote he must pay all taxes, they clearly meant State, county, and municipal taxes. The framers of his provision of the constitution evidently meant to impose upon those who aspire to public office and its emoluments, whether in the State, counties, or municipalities, the burden of discharging the important duty of paying all taxes in favor of the State and its political subdivisions due by them. This was one of the means of' imposing upon such aspirants the payment of these taxes.
Besides, it has been the legislative practice in this State to place these three classes of taxes upon the same or a similar footing. So the legislature has established liens in favor of the State, counties, and municipal corporations for taxes. Civil Code (1910), § 3329. The legislature has further provided that these liens for taxes shall cover the property of taxpayers liable for taxes from the time fixed by law for the valuation of the same in each year until such taxes are paid; and these liens are declared to be superior to all other liens, giving to the State first rank in the payment of taxes due to it, to the counties second rank in the payment of taxes due to them, and to municipalities third rank in the payment of taxes due to them. Civil Code (1910), § 3333. As the legislature has deemed the collection of taxes due the State, counties, and municipalities of such importance as to give them priority over all other liens, we
But it is contended that the constitution of this State deals with the qualification of voters, and defines who are entitled to register and vote, in art. 2, sec. 1, pars. 1, 2, and 3, which are now embodied in the Code, §§ 6395, 6396, 6397. It is said that these provisions of the constitution are repeated in sections 34 and 35 of the Civil Code, and that immediately following those sections are chapter 2 and sections of the Code dealing with the “registration of voters.” It is insisted that all of these statutes establish the general registration and election laws of his State, and are to be construed together in determining the qualifications of voters. It is further urged that a part of the general election laws of the State is a provision in the Code that the tax-collector shall open the voters’ books, and the time during which they shall be opened. Civil Code (1910), § 36. It is further urged that as a part of the general election laws the Code provides when the voters’ book is to be closed. § 38. It is further urged that the act of 1913 (Ga. L. 1913, p. 115), now embraced in sections 47(a) et seq. of Park’s Code, requires, tax-collectors to keep a permanent qualification book, to make up the registration list by putting thereon the names of such electors as appear on such qualification book, who have duly paid all taxes due and required of them at least six months prior to the election for which the registration list is made up; that the electors who are qualified and have signed the permanent qualification book shall not thereafter be required to register or further- qualify, ex
So we reach the conclusion that in order to qualify a person in this State to register and vote in any election, including those held for State and county officers, he must have paid his municipal taxes, and that a person so in default as to payment of these taxes is not qualified to hold the office of county commissioner. So we feel constrained to reverse the judgment of the trial judge.
Judgment reversed.
Rehearing
ON MOTION FOR REHEARING.
The defendant in error makes a motion for a rehear