The Birmingham age-herald., 1921-03-04
Injunction to Restrain
 Hawkins From Collecting
 Tax on Stocks Is Denied
tContinued from Page 3

what they have plainly expressed, and there is no room left for construction.
 ''7S Ala IS. Wilkinson vs. Lane 1S1 Ala. GAS, Priest vs state, Ala. App. l7l, Blake vs Going 17s Ala. 407
 RULE IS SETTLED
 However, the rule is equally well set tied that statute should be construed as whole, and where it is pari materia, each section must be construed in con- nection with every other section of the act. and if not yiolative of the explicit and unmistakable language used, that construction should be adopted which will effectuate the purpose of the Iegis- lature. That in such cases other stat utes, the history of the act, other pro- visions of the act may be looked to in order to clarify the meaning and pur- pose of any part of it. and in some cases may even rectfy a mistake in the word ing. where such a mistake is apparent
 City of Birmingham vs. So. Ex. Co. l64 Ala 529, Lynn vs Broyles Ala App 634 Cloverdale Homes vs. Cloverdale 1S2 Ala 419, state vs. Braekin 154 Ala. 151 Sun flower Lumber company vs. Turner Sup ply Go. 15S Ala. 191.
 Courts should be governed by the leg islative intent and this is to be gath cred from the language used and from the objects sought to be accomplished. It is more reasonable to hold that the legislature expressed its intention in a slovenly manner than that it intended something which it is presumed not to intend
 The complainant alleges that under the provisions of section F of the Act of 1919, the tax assessor was required to assess the shares of stock in question, but that he did not do so, but that the assessment was made by the tax adjust CTS, and therefore void.
 Bearing in mind the rules of law as herein referred to, the question arises: Is the section under consideration so clear and unambiguous in its term as to leave no doubt as to it's meaning? While this section standing alone may have an unambiguous meaning. yet when read with the entire act (and we think the act should be construed in the light of all ts--parts) the functions or duties ot the assessor with respect to this par tcular class of property is difficult oi determination. To arrive at a determina- ton of the intent and purpose of the leg islative body, it will be helpful to trace the evolution of the present tax ma chinery of the state. Under the code of 1907, the duties of placing the valuation upon the property listed by the ndivd- uai taxpayer rested solely upon the county tax assessor (except in certain specified cases), subject only to the SUI pervisory power of the tax commission, and. of course. the duties prescribed by section 2082 (9) of the code rested on him alone, whether those duties were mere clerical or discretionary Section 2ll1 of the code clearly fixes the author ity and duty of the tax assessor with respect to property subjection to taxa ticn, and subject to revision by the tax commissioners and the right of appea (for which provision was made) this duty and authority was exclusive.
 ACT OF 1915
 The Act of 1915 made radical change by taking from the tax assessor all power, duty and authority of making valuations or assessments, and his au- thority with respect to the assessment was limited to asecrtaining and listing all property subject to taxation, and all assessments and valuations were made by the board of equalizers. Section 20sl () was substantially re-enacted in sec tion 14 of the Act of 1915, with the excep- tion that county board of equalization vas substituted for tax assessor and | therefore at the time of the enactment of the tax law of 1919, the duties with reference to the assessment Of the prop erty set forth in the bill under consid- eration devolved upon the county boards of equalization, and the tax assessor had no duty or authority other than ob- taining information as to and listing sub- jects of taxation. That part of the act of 1919. which definitely fixed the au- thority of the tax adjusters of each county to make all valuations of taxable property, and distinctly limited the duty of the tax assessor to the listing oi such property, further in section 9l vested in the county tax adjuster all the power and authority theretofore held and exer- cised by the county boards of eQualixa- tion. The conclusion is irresistible thai | the fixed purpose of the legislature was