Opinion
No. 23278
Opinion Filed April 12, 1932.
(Syllabus.)
Municipal Corporations — County Excise Board Held Without Authority to Revise Tax Budget of Charter City.
Where a city, operating and existing under a freeholder's charter adopted pursuant to section 3 (a), article 18, of the Constitution of Oklahoma, prepares its financial statement and budget of estimated needs for current expenses which is considered necessary for municipal purposes by the governing body of said city, and the same comes within the constitutional and statutory limitations, the county excise board is not charged with the duties and clothed with the authority to modify, change or alter the tax budget or items thereof as prepared by the board of commissioners of such city upon which to base the levy of taxation to defray the necessary governmental expenses of said city, and the power and authority to revise and correct the tax budget or estimate of said city is with the governing authorities of said city, and the county excise board has no authority thereof, provided the same comes within the constitutional or statutory limitations. Bodine v. City of Oklahoma City, 79 Okla. 106, 187 P. 209.
Appeal from District Court, Logan County; Freeman E. Miller, Judge.
Action by the City of Guthrie et al. against John Fry et al., constituting the Excise Board of Logan County, and others. Judgment for defendants and plaintiffs appeal. Reversed, with directions.
Merle G. Smith, City Atty., for plaintiffs in error.
Wm. T. Hirschi, Co. Atty., for defendants in error.
This is an appeal from the district court of Logan county. The city of Guthrie is a chartered city, organized and existing under and by virtue of section 3 (a) and 3 (b) of article 18 of the Constitution of the state of Oklahoma. The city of Guthrie as provided by its charter and the laws of the state of Oklahoma filed with the defendant excise board a revised estimate or budget of the estimated needs for the expenses of the city government during the fiscal year 1931-32, which amount necessary for its governmental expense during said fiscal year can be raised by tax levy of less than six mills. The excise board of Logan county, wherein said city is located, attempted to reduce said revised estimate and budget of estimated needs, and refused to make a levy in the amount sufficient to raise the amount of money estimated to be necessary for governmental expenses for said city. The matter came on for hearing before the district court of Logan county upon application of the said city to issue an alternative writ of mandamus directed against the members of said county excise board, and the matter has been appealed to this court. It appears that the revised estimate of needs called for current expenses for the fiscal year commencing on July 1, 1931, and ending June 30, 1932, in the sum as follows:
General Fund.
Estimated needs ___________________________$71,248.52 10% added for delinquent taxes ____________ 7,124.85 ------------ Total ___________________________$78,373.37
Deductions.
Estimated receipts from other sources than ad valorem taxes _____________$47,477.35 Total deductions ________________$47,477.35
Total to be raised by ad valorem taxation__$30,896.02
It also appeared that the excise board of said county altered said revised estimate by changing and decreasing the various items set forth in said revised estimate by reducing the budget in the amount to be raised by taxation as $23,306.02, instead of the sum of $30,896.02.
The only question presented for review is whether or not the county excise board of said county has the power to reduce, alter, or revise an estimate or budget of estimated needs prepared by the city counsel of the city of Guthrie as provided by law, even though said estimate be within the six-mill limit. It is the contention of the plaintiff in error that the excise board attempted to determine the amount to be expended by the various departments, and that their action would be to absolutely control in all respects the entire government of the city of Guthrie. We hold that the case of Bodine v. City of Oklahoma City, 79 Okla. 106, 187 P. 209, is controlling in this case, and the case of State ex rel. v. Moroney, 156 Okla. 200, 10 P.2d 430, this day decided by this court.
The case is reversed and defendant excise board is commanded and directed to approve the revised estimate and budget of estimated needs of the city of Guthrie for the fiscal year of 1931-1932, in the amount and in the items as shown by said revised estimate and approve and make the ad valorem tax levy needed and necessary therefor, provided the same may be made within the limitations prescribed by law.
RILEY, HEFNER, CULLISON, SWINDALL, and ANDREWS, JJ., concur. LESTER, C. J., CLARK, V. C. J., and KORNEGAY, J., dissent.