DocketNumber: 3 Div. 360.
Judges: Bouldin, Foster, Gardner, Livingston
Filed Date: 1/22/1942
Status: Precedential
Modified Date: 10/19/2024
This is a suit by appellee against John C. Curry, as Commissioner of Revenue for Alabama, and as chief executive officer of the State Department of Revenue, for a declaratory judgment as to whether the sales tax is applicable to a given state of facts set out in the bill of complaint. The only relief sought is a declaration settling an alleged actual controversy between complainant and respondent as to the applicability of the Sales Tax Act, Code 1940, Tit. 51, § 752 et seq.
It therefore seeks the construction of a statute as authorized by Title 7, sections 157 et seq., Code of 1940. No injunction is sought, nor other relief which affects the rights of the State. The only contention made on this appeal is that the suit is essentially against the State and in violation of section 14, Constitution of Alabama 1901, which prohibits the State from being a defendant in any court of law or equity.
This prohibition of the Constitution cannot be waived by the State. Alabama Industrial School v. Adler,
This immunity does not extend to officers when an effort is made to compel them to perform ministerial acts. State v. Clements,
Nor when officers under a mistaken interpretation of the law acting in the name of the State commit acts not within their authority which are injurious to the rights of others. Finnell v. Pitts,
When such a controversy arises between him and an individual the Declaratory Judgments Act furnishes the remedy for or against him. When it is only sought to construe the law and direct the parties, whether individuals or State officers, what it requires of them under a given state of facts, to that extent it does not violate section 14, Constitution. This theory has been apparently recognized without question in all such cases. Frazier v. State Tax Commission,
If appellant's contentions were sound, all such cases would be as a scrap of paper.
All the cases on which appellant relies have other elements in addition to a declaration of rights under the law, which were held to affect the interests of the State in a direct way: Such as those seeking an injunction of the collection of taxes, State Tax Commission v. Commercial Realty Co.,
This section of the Constitution prohibits a suit against the State by an indirection as by setting up a board and allowing it to be sued for the State's contract or other liabilities when the effect is to fasten a claim against the State's resources. Dunn Construction Co. v. State Board of Adjustment,
It also prohibits a personal action against the State Tax Commission to recover money paid as a license tax under protest. Raible Co. v. State Tax Commission,
The question of whether the State is in substance a party to such a suit as the one now before the Court has never been heretofore presented, but the contrary has been assumed in a great many cases such as those we have cited.
Considering the true nature of a suit which is declaratory of controversial rights and seeks no other relief, but only prays for guidance both to complainant and the State officers trying to enforce the law so as to prevent them from making injurious mistakes through an honest interpretation of the law, and thereby control the individual conduct of the parties, albeit some of them may be acting for the State, it is our opinion that a suit between such parties for such relief alone does not violate section 14 of the Constitution.
The decree overruling the demurrer is free from error insofar as that contention is concerned. That is the only one made on this appeal.
Affirmed.
GARDNER, C. J., and BOULDIN and LIVINGSTON, JJ., concur. *Page 382
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