Citation Numbers: 199 Ala. 64
Judges: Thomas, Anderson, Mayfield, Somerville
Filed Date: 2/1/1917
Status: Precedential
Modified Date: 10/19/2024
2. Exemptions; Statutes; Construction. — The provisions of section 4167, Code 1907, are to be liberally construed as are other exemption statutes.
3. Municipal Corporations; Exemptions; Municipal Property. — The burden is on the purchaser of municipal property sold under execution to show that it was not of the class exempted by the provisions of the statute.
4. Same; Temporary Non-user. — Where the lots were owned by the city for municipal purposes the fact that for a short time the city did not use all of it, or that it was temporarily used for private purposes, does not defeat the exemption of such property from execution. This is an action of ejectment, brought by the appellants against the town of Oneonta, for a lot alleged to have been purchased at execution sale.
The statute declares that all property, real and personal, belonging to the several counties or municipal corporations in the state, "and used for county or municipal purposes, shall be exempt from levy and sale under any process, judgment, or decree whatsoever." — Code 1907, § 4167.
By the act of March 20, 1875 (Acts, p. 178), county property used for "county purposes" was exempted from levy and sale? under any execution. This act was codified as section 2845 of the Code of 1876, and as section 2514 of the Code of 1886, and made to apply to such property of municipal corporations as was used for "municipal purposes." This statute has been construed by our court. In Scruggs Echols v. Cityof Decatur,
(1) Independently of the statute (Code, § 4167), a lien cannot be enforced upon property used for municipal purposes. — Birmingham v.Rumsey,
In the Scruggs Echols Case, supra, it was said, of the fund set apart by the city to be applied to the construction of a public school building, that: "As said fund was used for municipal purposes, it, too, is immune from the levy or enforcement of any execution or lien." — Ellis v. Pratt,
(2). Thus, was a liberal construction placed on the county and municipal exemption statute. And liberality in the cohstruc-tion of exemption statutes was adopted as the rule in this state as far back as the cases of Watson, et al. v. Simpson,
In National Fire Proofing Co. v. Huntington,
(3) In Ellis v. Pratt City, supra,
The case of Pool v. Reid, supra, only declared that, if the defendant in execution sells or exchanges property specifically exempt to him under a statute exempting "``one work horse, mule or pair of oxen, one horse or ox cart, etc.,' * * * for the use of every family," execution may be levied on and sale had of the property "received as an equivalent, if it can be reached, and does not belong to the same category." It is not in conflict with the above cases.
In Murphree v. City of Mobile,
(4) Touching abandonment, this court has held that, where lands are owned by a city for municipal purposes, the fact that for some short period the city did not have occasion to use all thereof, or that there was a temporary use of same for private purposes, does not change the character of the governmental use to which the property was applied; that such property does not thereby lose its exemption from levy and sale under execution. — Murphree v. City of Mobile,
A detailed discussion of the evidence is unnecessary. It has been carefully examined, and it shows that the lands in question were clearly exempt to the municipality of Oneonta, and that the right was not lost by a temporary nonuser of the same for the governmental purpose indicated.
It results from the foregoing authority that there is no reversible error in the record, and that the judgment of the circuit court must be affirmed.
Affirmed.
ANDERSON, C. J., and MAYFIELD and SOMERVILLE, JJ., concur.