Opinion
6 Div. 907.
March 9, 1972. Rehearing Denied May 1, 1972.
Appeals from the Court of Civil Appeals, Bradley, J.
Albert Boutwell, J. M. Breckenridge, John S. Foster, Birmingham, for petitioners.
In a Circuit Court case between the State of Alabama and the owner of personalty, involving an appeal from an escape tax assessment, the local taxing units entitled to share in any taxes recovered are entitled to intervene on petition filed under Section 247, Title 7, Code of Ala. 1940. Section 247, Title 7, Code of Ala. of 1940; Sinclair Pipe Line Co. v. State Commission of Revenue and Taxation, 181 Kan. 310, 311 P.2d 342; Wolf River Drainage Dist. v. Nigus, 133 Kan. 742, 3 P.2d 648; Shearer v. Murphy, 63 Kan. 537, 66 P. 240; Zane-Cetti v. City of Fort Worth (Tex.Civ.App.) 21 S.W.2d 355; Sebits v. Jones, 202 Kan. 435, 449 P.2d 551. As regards permitting intervention in a civil action, representation of the one seeking to intervene is inadequate if the existing party cannot press the claim as effectively under the law as the one seeking the intervention could. Young v. Janas, 37 Del. Ch. 14, 136 A.2d 189. The responsibility for sharing the cost of government is inseparable from the enjoyment of the protection and benefits provided by such government. Tenn. Coal, Iron R. Co. v. State, 239 Ala. 19, 193 So. 143; First Bank Stock Corp. v. State of Minn., 301 U.S. 234, 57 Sup.Ct. 677, 81 L.Ed. 1061, 113 A.L.R. 228; People of the State of New York ex rel. Colm v. Graves, 300 U.S. 308, 57 S.Ct. 466, 81 L.Ed. 666 (108 A.L.R. 721). A statute will be construed so as to avoid absurd or unjust results, where the statute is susceptible of such construction. State v. Calumet Hecla Consol. Copper Co., 259 Ala. 225, 66 So.2d 726; 53 Am.Jur. 376 and 385; 82 C.J.S. 622.
William M. Acker, Jr., Birmingham, opposed.
Although the fundamental rule of statutory construction is to ascertain and give effect to the intention of the Legislature, a Court in construing a statute can only declare legislators' intent from the words used in the statute itself. State v. Tuscaloosa Bldg. Loan Assn., 230 Ala. 476, 161 So. 530; Holt v. Long, 234 Ala. 369, 174 So. 759. The word "interest" as used in Title 7, § 247 of the Code of Ala. of 1940, as amended, means more than "concern". Pruett v. Ralston-Purina Co., 273 Ala. 594, 143 So.2d 309. In order to be allowed to intervene, the intervenor must have been a necessary or proper party in the case as originally filed. Rollins v. Deason, 263 Ala. 358, 82 So.2d 546; Fisher v. Bankers Fire Marine, 59 Ala. 173, 155 So. 538; Birmingham v. Trammell, 267 Ala. 245, 101 So.2d 259. In cases where the central authority (the State) is recognized as the proper party to prosecute a claim, even though it is for the exclusive benefit of a county, the county cannot intervene. Walker County v. White, 248 Ala. 53, 265 So.2d 253.
We granted the petition for writ of certiorari filed by Hon. Whit Windham and Hon. Thomas E. Huey, Jr., as Circuit Judges of the Tenth Judicial Circuit of Alabama, to review the decision and judgment of the Court of Civil Appeals in the case of Ex parte Colonial Refrigerated Transportation, Inc., a Corporation (In re State of Alabama v. Colonial Refrigerated Transportation, Inc., a Corporation), 48 Ala. App. 46, 261 So.2d 767.
The writ was duly issued and the cause was submitted here on December 7, 1971, upon the transcript, briefs and oral argument. — Supreme Court Rule 39, as amended.
After further consideration of the opinion of the Court of Civil Appeals, we entertain the view that the conclusion reached by that court is correct. It follows that the judgment of the Court of
Civil Appeals is due to be affirmed. It is so ordered.
Affirmed.
HEFLIN, C. J., and MERRILL, HARWOOD, BLOODWORTH, MADDOX and McCALL, JJ., concur.
COLEMAN, J., dissents.