Declaratory judgment action to determine whether the office of License Collector of the City of St. Louis had ceased to exist because of the provisions of Sec. 22, Art. VI of our 1945 Constitution, V. A.M.S. The court found this to be a legal existing office and the laws pertaining to it to be constitutional; and plaintiff has appealed. We have jurisdiction because the construction of constitutional provisions is required.
Sec. 22 of Art. VI provides: “No law shall be enacted creating or fixing the powers, duties or compensation of any municipal office or employment, for any city framing or adopting its own charter under this or any previous constitution, and all such offices heretofore created shall cease at the end of the terms of any present incumbents.” The Debates of the Constitutional Convention, which it is proper to consult (as plaintiff contends) in determining the meaning of Constitutional provisions (Stemmler v. Einstein, Mo.Sup.,
The Act of 1901, now Secs. 82.310 to 82.410 (statutory references are to RSMo and V.A.M.S.) was enacted with the following title: “An Act to create the office of license collector, provide for the election of license collector, regulate his salary, and the salaries and compensation of deputy license collectors, clerks and employees in said office, and define the duties thereof, in cities now having, or which hereafter may have three hundred thousand inhabitants, or more, and to provide for the payment of the salaries and expenses *647 of said office of license collector.” At that time St. Louis was the only City in this State with 300,000 inhabitants. However, our Constitution of 1875 had authorized the organization of St. Louis as both a city and a county. (Secs. 20-25, Art. IX.) It was provided (Sec. 23) that the City should “collect the' State revenue and perform all other functions in relation to the State in the same manner as if it were a county as in this Constitution defined.” It was also provided (Sec. 25) that “the General Assembly shall have the same power over the city and county of St. Louis that it has over other cities and counties in this State.” Sec. 23 also provided for the city to have representation in the General Assembly as a county; and all such representation under both constitutions (1875 and 1945) has always been on a county basis. (Secs. 2, 3, 5, 8 and 9, Art. IV, 1875 Const.; Secs. 2, 3 and 5, Art. Ill, 1945 Const.)
After this new organization, much legislation was adopted applying to St. Louis. Some of this directly stated it applied to the City of St. Louis. (Laws 1877, pp. 187-193.) Some of it was made applicable to cities with a certain stated number of inhabitants. (Laws 1879, pp. 42-44; Legislation for St. Louis also has been made applicable to “cities in this state not in any county” Sec. 82.570; See also Sec. 82.600.) In State ex rel. Hawes v. Mason,
There can be no doubt that Sec. 22 of Art. VI, 1945 Constitution, applied to all offices in cities of the constitutional class created under Sec. 19, Art. VI, 1945 Constitution, because the only offices they can have are municipal offices. However, it is hot even contended that this section applies to county offices in the City of St. Louis. In Stemmier v. Einstein, Mo.Sup.,
We have heretofore considered in several cases the dual nature of the City of St. Louis and the principles to be applied in determining which of its officers are county officers. In State ex rel. Walker v. Bus,
As stated the office of License Collector was created by the 1901 Act, which provided for his election (with a four year term) at the State November election and for vacancies in the office to be filled by the Governor. (Now Sec. 82.330.) By that Act every duty of the City Collector “with respect to the assessment, levy, issue, transfer or revoking of license or license taxes for any purpose whatever” was “transferred to the office of license collector.” (Now Sec. 82.410; see also Sec. 82.350.) It was further provided by Sec. 8 of the 1901 Act: “The words ‘license’ and ‘license tax,’ used in this act, shall include licenses for all purposes authorized or required by law or ordinance and also the tax on telegraph and telephone poles, the dog tax, the merchants’ ad valorem tax, the vehicle license tax and the special tax on foreign insurance companies, and excepting always dramshop, water and boat or wharfage licenses.” (Now Sec. 82.320.) The authority concerning merchants’ ad valorem tax was amplified by the Act of 1911 (Laws 1911, p. 420, now Sec. 150.090) which provided: “In the city of St. Louis the duties in this section (relating to assessment of merchants) required to be per *649 formed by the comity assessor, county clerk and collector, shall be performed by the license collector, of said city of St. Louis, but said license collector shall not receive any fees or other compensation for such services than his salary as license collector.’ In regard to the merchants’ tax, defendant Hayden testified that about half of his staff of 75 employees was working on or collecting it for about ten months of the year. He also said some licenses are sold for the state; and he remits tax collections to the State Collector of Revenue every Monday morning, also to the School Board of St. Louis, the Art Museum, the Zoo, the Library, and the City, a considerable part of which is for the city sinking fund. Of course, some of the city’s tax receipts are used to finance its county functions.
It is true that the 1875 Constitution (Sec. 14, Art. IX) provided: “Except as otherwise directed by this Constitution, the General Assembly shall provide for the election or appointment of such other county, township and municipal officers as public convenience may require; and their terms of office and duties shall be prescribed by law.” Thus the Act of 1901 would have been constitutional whether the office it created was a county or municipal office. However, our conclusion is that the office of License Collector in St; Louis must be classed as a county office. We base this among other considerations, on the many duties of the office which are county functions in the other counties of this state (as recognized by the 1911 Act) and also because, in creating this office, the Legislature provided for it to be filled by election at the State 'November election and for vacancies to be filled by appointment by the Governor, as usually provided for other county offices. Even the collection of licenses is not an exclusive municipal function as there are provisions for other counties to collect licenses of various kinds. (See Sec. 316.040, Sec. 318.010, Secs. 423.010-423.080, Sec. 55.140, Secs. 64.170-64.190, Sec. 137.050, Sec. 139.270.) Then, too, when this office was created, as we' have noted, many duties of the City Collector (which as hereinabove stated, we have held to be a county office) were transferred to this office. It is also significant that the present charter of St. Louis (adopted in 1914) does not designate the License Collector as a City officer. (See Article II on officers to be elected and Article VIII on officers to be appointed.) We, therefore, hold that Sec. 22, Art. VI, 1945 Constitution does not apply to the office of License Collector of St. Louis and that such office has not been affected thereby.
The judgment is affirmed.
