The Birmingham age-herald., 1921-02-20

l
 now on salaries cannot be force
 Not only does this decision establish 1 the right of the board of revenue to ap-
 propriate money and the right of the 1 county treasurer to pay out money for automobiles, repairs and other inciden- ] tials necessary for the county business, but it automatically relieves the board, treasurer and other county officials of ! large amounts which were charged against them by, state examiners of pub I lie accounts rendered to Governor Kilbs after a long investigation of monetary affairs of Jefferson county.
 1 EAT UP SALARIES
 , The opinion of the court, written by Justice Miller, set out the fact that of- f.cials of Jefferson county are now paid salaries and all fees go into the county treasury. Tt will not be considered for enc minute that the legislature expected l them, out of their salaries, to pay their 1 expenses, some almost daily going to different parts of the county" said the courts opinion. If so the salaries of some if not all would be practically con- Isumed in such expense.
 l "When the legislature directed the board of revenue of Jefferson county 50 !, pay the cost of the conduct and opera | tion of such offices and ito adopt rules and regulations for the conduct and op- eration of all such offices, made neces- sary by changing the method and basis | of compensat ton under this act, it ex- pressly or impliedly authorized them to provide transportation for the officers | when in the discharge of their official Guties, with the limitations bereinbefore stated. The office to be expense dur ing the term to the county, the fees and commissions collected therefrom must l ~1l At l flee.
 \ Ut being the duty of the county to provide transportation. then that con veyance which will give the best, quick l est and most economical service should I be purchased. At this time. the auto
 mobile has the preference.
 1 BOARD ACTS WISELY 1 Setting out the fact that the county 1 m aintains it's own garage and employs I it's own mechanics for repair work, the court closed it's opinion with the state ment that "in this it appears from the answer that the board of revenue is act l ing wisely, with economy and within the | implied authority O. the law and the court below properly denied the, injunc- ! tion."
 l The full opinion of the supreme court, l follows:
 "A resident taxpayer over 2l years of age of Jefferson county, w. J. Yielding, 1 files sworn bill seeking injunction to pre- vent the allowance by the members of | the board of revenue of that county of l Icertain claims for gasoline weed chains. ] repairs and parts of automobiles fur nished for automobiles owned by the I county. The bill ayers that these auto- l mobiles were used respectively by the
 sheriff, coroner tax collector humane
 officer, health officer of the county; l that the claims were unauthorized oy l law. and that payment of them woul1 Il be an ultra wires act of the respondents; \ and they should be enjoined from so doing.
 "The respondents filed sworn answers, giving in detail circumstances and facts 1 to show necessity for these expend- 1 lures by and for these officials to enable 1 them to perform the duties of their sre- tspective offices. and averring an express or implied authority of law for the all }lowance of these claims for that purpose. The present sheriff and tax collector l of Jefferson county were placed on a l salary by local act of 1915. page 374, ap- l proved September IA, 1915. Prior to this time these officials received fees and commissions from their respective offices 4 for services rendered therein. Now thess Ifees and commissions are collected by lthem,s and paid into the county treasury. 1 section of said act states in SUD- {stance that the salary or allowance to I the county officer shall not exceed the amount of the fees charges and commis- < sions earned and collected and paid by | him into the county treasury during his term of office, less the cost of the con- | duct and operation of such office and shall be paid for by the county. It also fstates that the premium on ahe bond of such officer shall be considered as part iof the expenses of the operation of such office
 SAME AS SHERIFF The annual salary of the sheriff and his deputies, and tax collector, together with the cost of the conduct and opcr- Iation of such offices respectively. in- l.ciuding premiums on their bonds, must ] not during the term of office exceed the amount of the fees, charges and com missions earned and collected by such of- 1 ficer and paid by him into the county Treasury during that time The amouit of fees, charges and commissions earned, I collected and paid into the county by ] the sheriff during his term of office sl must not exceed the amount paid out In salaries, premiums on bonds, and cost of the conduct and operation of the of- 1 flee during that time. This same rule of law applies to the office of tax col leQtor.
 "The income during the term from I these offices respectively must not ex- i ceed the amount paid out by the county ! for them. The office must be no ex- pense to the county. It must be at least self-sustaining. There is no 'averment in l the bill that the payment of these claims for these officers will make them exceed the income therefrom to the county dur l ing their terms. This act fixes the an lnual salary, of the sheriff at @6000 and the tax collector at N,0oo
 BOARD HAS RIGHT
 "Section [, General Acts of 1915, page 3s2, approved September 10 1915. reads; That the board of revenue may appro-
 priate necessary money for the legal ex- Ipenses of the shefiffs office not other wise provided for. which said money shall be paid out of the sheriff's fund of lthe county, The sheriffs fund. by the act of September 14, 1915. supra. goes into I the general fund of the county.
 Section 5S70 of the code of 1907 in part declares the duties of the sheriff tox exc U lcute and return, with due diligence tho
 process and orders of the courts of rec ord of this state and of officers of com }petef,t authority. This requires promp. action, day night. and quick ane ready Transportation to different parts ol
 the county. .l -section 2lss of the code of 1so7 re, T uuires the tax collector shall attend Al i a vottnr nlace in each election pfeclnel