102 Ga. 76 | Ga. | 1897
It appears from the record, that the county of Morgan, by the adoption of the provisions of the local option law, had become one of the counties in this State in which the sale of spirituous and other liquors was prohibited. Certain persons, apparently without authority of law, were proceeding in that county with the sale of spirituous liquors. The defendants in error constituted the board of commissioners of roads and revenues for that county, which board had control of the disbursement of its revenues. They had engaged the services of counsel to file a petition in equity for the purpose of restraining by injunction such illegal sale of liquors, and had appropriated, out of the general funds of the county, a sum of money sufficient to pay to such counsel the compensation agreed upon. The plaintiffs in error being taxpayers and citizens of the county, in their capacity as such, upon this state of facts, presented to the judge of the. superior, court a petition in equity, praying that the defendants in error be enjoined from the appropriation of any part of the money of the county to the purpose above mentioned. Upon consideration of the petition, the chancellor, without calling upon the defendants to show cause, denied the injunction prayed for; and we are now to consider whether there was error in this ruling.
The several counties of this State are bodies corporate, with such powers only as may be conferred upon them by law. See par. 1, sec. 1, art. 2, of the constitution of this State (Civil Code, §5924). They have no source of revenue from which money for the support of their institutions can be derived, except taxes authorized to be collected for county purposes from the citizens of such counties, and those persons owning property and doing business therein. The right to levy and collect taxes exists only when it is expressly authorized by law; and we may, therefore, look to the law with confidence for the purpose of ascertaining to what extent power has been conferred upon a given county to levy and collect taxes from the citizens therein. The constitution of this State hedged about this right by defining in clear and unmistakable terms the purposes for which counties are authorized to levy taxes.
The prohibition of the sale of liquor, according to the judgment of a majority of the voters of Morgan county, was a wise and salutary measure. At all events it has been so ordained, and the sovereign power of the State, operating through agencies devoted to that purpose, is pledged to the support of the popular will as expressed at the ballot-box in the election at which it was declared that prohibition should prevail in that county; but in the enforcement of the penal statutes designed to give effect to the prohibition laws, the county as a corporate entity has absolutely no concern, and in aid of litigation arising out of violations or contemplated violations of such law, the corporate authorities have no more power to appropriate money collected by taxation than they have to seize the property of the citizen without the levy of taxes, and thus appropriate it contrary to his will. Indeed, the appropriation of the public money, which was sought to be enjoined in this case, could proceed only upon the grossest possible misconception upon the part of these public officers of the nature of the trust committed to their care. They hold the public funds as the agents of the county in its corporate capacity, to be expended alone to the uses of it as a corporation, and not as the agents of the people of the county in the sense that they could expend it for the' uses of the people of that county in their several individual capacities. Public
These considerations lead us to the conclusion that the court erred in refusing to grant the injunction prayed for; and the judgment is accordingly
Reversed.