The Montgomery advertiser., 1904-03-19
(Communicated.) BOARD NOT ELECTIVE.
Former Attorney General Gives an
 Opinion.

Former Attorney General W. L. Mar
 tin. by request, has given the following opinion:
 Montgomery. Ala, March IT, 1904.
 Hon. M. B. Houghton, City:
 Dear Sir-I have carefully considered the question whether, under the law, the
 members of the Board of Revenue of
 Montgomery County are elective by the
 people or appointive by the Governor.
 By an act of the Legislature of Ala
 bama approved March Il, 1875, pamphlet
 acts, D. SIS, the Board of Revenue of
 Montgomery. County. was established,
 aud by an act approved February 9, 1877,
 pamphlet acts, p. 162, the Court of
 County Commissioners was abolished and
 It's duties imposed upon the Board of
 Revenue. Under the act of 1875, above
 referred to, the board was composed of five members appointed by the Governor
 for the term of four years, and they
 have since been so appointed.
 On February 2S. -9OS. an act was ap- proved entitled An act to divide Mont
 gomery County into five revenue dis
 triets and to provide for the appointment of members and clerk of the Board of
 Revenue of said county" Acts 1903, D. i66. The first section of this act divides the county into five districts; the second section provides that the Board of Rev. enue shall consist of three members from districts l, and 3, and one member from districts and 5, ito be appointed by the Governor, and the term of office shall be four years, beginning April 4, 1903, and until their successors are appointed and qualified" Section provides that each member shall be resident citizen of the district or districts which he represents. Section { provides for filling vacancies by ynUaFfnP he |. ident of the district or districts he rep resents and to hold for the unexpIred term Section provides for the appoint ment of clerk by the members of the Board. his salary and duties, and section repeals all laws in conflict
 At the adjourned session of 1913 an act was passed, October g. 1903, pamphlet acts. pp. 43s-479. ITO further regulate elections in the State of Alabama" This act deals with the qualification of cleo tors, provides permanent system of registration, declares certain officers shall be elected by the qualified cleo tors, fixes the times for holding general elections for the various offices and pre. scribes in detail the manner of holding elections and making returns thereof. l. contains l07 sections, the last being a general repeal of ''all laws and parts of laws in conflict" with it's provisions.
 Section 24 of said act says: 'The fol- lowing officers in this State shall be elected by the qualified electors thereof: Governor, Lieutenant Governor, Attorney General. State Auditor, Secretary of State. State Treasurer. Superintendent of Education. Commissioner of AEricul- ture and Industries, and Railroad Com missioner, Senators and Representatives in the Legislature, Chief Justice and As- sociate Justices of the Supreme Court, | Judges of the Circuit Court, Circuit So- | licitors, ChancelIors, Judges of the Pro- bate Court, Sherlfrs. Coroners, Clerks of l the Circuit Court, Tax Assessors, Tax Collectors, County Treasurers, County Superintendents of Education, County 1 Commissioners and Boards of Revenue, 1 and Justices of the Peace, | Representatives in Congress and Electors for President and Vice-Presldent of the l United States, and such other officers as | may be required by law to be elected by | the people,"
 Section 26 provides that general cleo tions shall be held for the offices above | named (settIng them out at Iengtb). in- cluding County Solicitors in such coun- | ties where there are such solicitors.