Case ID: tenn_55/html/0824-01.html
Source: Caselaw Access Project
Author: {"author": "Freeman, J., \n      Per euriam.\n    ", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The State v. Oscar Howran.
    The County Courts may tax litigation and this includes the right to impose a tax on defendants convicted in state cases.
    PROM WASHINGTON.
    Appeal from an order of the Circuit Court, April Term, 1875, on a motion to charge the defendants with a county tax of five dollars, imposed by the County Court of Washington, on each indictment and presentment. E. E. Gillenwaters, the Judge of the Circuit Court, had entered an order prohibiting the clerk from taxing the county tax in the bill of costs. The motion was to set aside this order and direct the clerk to charge the tax. J. H. Robinson, Special Judge, elected by the bar in the absence of the regular judge, refused the motion, from which the County of Washington appealed.
    J. G. Deaderick, S. J. Kirkpatrick and P. P. C. Nelson for the county.
    Under section 28, article 2 of the Constitution, the Legislature has the right to levy a tax on presentments and indictments, and also to direct how each county may raise a revenue for itself.
    
      For the prevention and punishment of crime, the Legislature has power to impose a specific tax in the nature of a fine, against any one convicted of an of-fence on a presentment, or indictment; and to impose this in addition to any fine the Court in its discretion may impose.
    This the State or Legislature has done in the Code, 551. The Code, 553, sub-sec. 23, fixes the amount of this tax at three dollars and a half.
    The act of 1871, c. 101, s. 2, fixes this tax at five dollars.
    The sources of county revenue are the same as of state revenue: Code, 482, 483.
    “The rate of taxation for county purposes, shall not exceed the rate of state taxation for the time being ” : See Code, 488.
    In this case the County Court under sec. 489 of the Code fixed the tax on presentments and indictments at five dollars.
   Freeman, J.,

delivered the opinion of the Court.

Per euriam.

We hold that the Court erred in refusing to allow the tax assessed by the County of Washington to be taxed in the bill of costs. The judgment is reversed and the tax will be included in the bill of costs.