12 P.2d 902 | Okla. | 1932
This is an appeal from a judgment of the Court of Tax Review involving tax levies for the fiscal year commencing July 1, 1931, made by the excise board of Grant county, Okla., in favor of the protestee, from which the protestant appealed to this court.
The first item involved is one of $12,000 appropriated for the maintenance and repair of township, roads, as a part of the county general fund. The protestant, contends that under the provisions of chapter 48, S. L. 1923-24, a special fund known as the county highway fund was created, to which all moneys collected, apportioned, or received from any source by any county for road purposes would be diverted, and that thereafter there was no provision of law for the Inclusion in a general fund of a county of any amount for the construction of roads.
By the provisions of section 7581, R. L. 1910, all bridges, culverts, and roads shall be at least 14 feet wide and all bridges and culverts more than 20 feet long shall be under the control and supervision of the board of county commissioners and shall be built by the board of county commissioners. That section was carried forward as section 10024, C. O. S. 1921. It was omitted from O. S. 1931 for the stated reason that it was repealed by chapter 173, S. L. 1915. An examination of that chapter discloses that while the title to that act provided for the repeal of the section, there was nothing in the body of the act providing for such a repeal. We are forced to hold that the section was not repealed. Under the provisions of that section as construed in Sexton v. Smith,
By the provisions of section 12677, O. S. 1931 (section 9698, C. O. S. 1921), the current expense of a county includes "* * * construction of new bridges, so itemized as to show the location of each proposed bridge and the amount appropriated therefor, separately stated; for maintenance and repairs on bridges; for construction and *137 maintenance of state roads (appropriation in lieu of one-fourth or other mill levy for county road construction fund); for opening and changing roads, and costs incident to condemnation proceedings to obtain right of way for roads; for machinery, tools and equipment for road work; for equipment for working convicts on road work and compensation of guards therefor. * * *"
The rule that a levy for the construction of roads and bridges by a county was limited to the rate of levy for the current expense of the county was changed by the adoption of chapter 173, S. L. 1915. Schaff, Rec., v. Borum, Co. Treas.,
We, therefore, hold that a county may include in the levy for current expense purposes an appropriation for the construction of bridges more than 20 feet in length on township roads and that a levy for general fund purposes including such an appropriation is not for that reason void. Nothing herein said shall be construed as a holding that the construction of county or state roads may be from the current expense fund of the county or that there may be included in the current expenses of the county an appropriation for the construction of county roads.
The second item presented is a levy for the county highway fund. The protestant contends that that levy was excessive for the reason that there had been an illegal transfer of funds by supplemental appropriation, by reason of which illegality the rate of levy made therefor is excessive. There is nothing in the record to show that funds appropriated for highway construction were transferred from the fund therefor to some other fund. The transfer made therein was within the highway construction fund, that is, funds appropriated for highway construction at designated places were transferred to highway construction at other designated places, by supplemental appropriation. We know of no rule that prevents such a supplemental appropriation. It is contended by the protestant that the provision of law for a supplemental appropriation applies only to current expense purposes for the stated reason that those purposes only are mentioned in the provisions of that act. Section 12680, O. S. 1931 (section 9701, C. O. S. 1921). We cannot follow that reasoning, for a similar situation exists as to original appropriations. We, therefore, hold that a supplemental appropriation for highway construction may be made in the same manner as a supplemental appropriation for current expense purposes.
The protestant contends that the supplemental appropriation is void for the reason that it was not filed with the State Anditor. It is admitted that there is no provision of the initiative act creating the Court of Tax Review which requires the filing of a supplemental appropriation with the State Auditor. In the absence of a provision to that effect, we hold that supplemental appropriations, which do not operate to increase the rate of levy of ad valorem taxation, are not required to be filed with the State Auditor.
The third item involves an appropriation for highway purposes. It is contended by the protestant that there was not a sufficient itemization thereof. The form of itemization used was as follows: "14. Section 1, 1500.00." It is shown by the testimony that the figures refer to the county road map on which the various sections of the county highway had been designated. While the statute (section 2, art. 2, c. 173, S. L. 1915) requiring the making of a county road map was repealed by section 23, chapter 48, S. L. 1923-24, there is nothing that prohibits the making of such a map and the designation of sections of road thereon.
We hold that the itemization of the estimate for county highway purposes as made was sufficiently definite and certain to inform the taxpayers of the county of the location of the proposed roads and bridges and that there was no error in making the appropriation and levy based on the estimate as made and published.
The next item involved certain drag funds of certain townships of the county. A drag tax of not more than two mills for townships is authorized by the provisions of section 1, article 8, chapter 50, S. L. 1931. *138
A similar provision was upheld in Lusk et al. v. Eminhiser, Co. Treas.,
We find no error in the judgment of the Court of Tax Review, and that judgment is in all things affirmed.
RILEY, HEFNER, CULLISON, SWINDALL, McNEILL, and KORNEGAY, JJ., concur. LESTER, C. J., and CLARK, V. C. J., absent.