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Webb v. Frohmiller

Supreme Court of Arizona

May 23, 1938

DEL E. WEBB, Petitioner,
v.
ANA FROHMILLER, as State Auditor of the State of Arizona, Respondent

Original proceeding in Mandamus. Petition for writ denied.

Mr. Charles L. Strouss, for Petitioner.

Mr. Joe Conway, Attorney General of Arizona, and Mr. Earl Anderson, Special Assistant Attorney General, for Respondent.

OPINION

Page 511

[52 Ariz. 129] LOCKWOOD, J.

Del E. Webb, hereinafter called plaintiff, filed an original petition in this court against Ana Frohmiller, as state auditor, asking for a writ of mandamus to compel her to approve a certain claim presented by him. The facts are in nowise in dispute, and may be stated as follows:

In 1933, the Eleventh Legislature, at its First Special Session adopted chapter 8, commonly known as the income tax law, and in chapter 80, section 1, of the Regular Session of 1935, the Twelfth Legislature amended chapter 8 by adding a section containing the following language:

"Section 49 (d). Appropriation. For the purpose of carrying out the provisions of the Income Tax Act of 1933, from and after the thirtieth day of June, 1935, there is hereby appropriated to the tax commission out of the general fund such amount as may be necessary for the effective administration of the act, but not to exceed four per cent (4%) of the total revenues collected hereunder during each calendar year or fraction thereof as determined by the receipts therefrom by the state treasurer. The appropriation herein made shall be exclusive of and in addition to the appropriation contained in the general appropriation act for the use and benefit of the state tax commission, and exclusive of and in addition to the appropriation [52 Ariz. 130] contained in the general appropriation act for the use and benefit of the state tax commission in the administration of the Income Tax Act of 1933. Any other provisions of law notwithstanding any unexpended balance of the appropriation made hereunder shall not be subject to the provisions of the financial code and shall not revert to the general fund at the end of the fiscal year, provided that any unexpended balance remaining of the appropriation herein made shall revert to the general fund on the thirty-first day of December of each year."

In the session last mentioned the legislature adopted chapter 77, commonly known as the sales tax law, and chapter 78, commonly known as the luxury tax law. Chapter 77, article 3, contains the following provisions:

"Sec. 2. For the purpose of carrying out the provisions of this act, there is hereby appropriated to the tax commission out of the taxes collected hereunder an amount not to exceed four per cent of the taxes collected each month hereunder,

Page 512

which appropriation shall be credited by the state treasurer to a special fund to be known as the license fee and privilege tax administration fund. The necessary expenses of the administration of this act shall be paid out of the license fee and privilege tax administration fund upon claims duly itemized, verified and approved by the tax commission, which claims shall be presented and filed with the state auditor who shall draw his warrant therefor on the state treasurer, and the state treasurer shall pay the same out of the license fee and privilege tax administration fund. No expenditures shall be made by the tax commission in excess of the amount herein appropriated."

While section 2 of chapter 78, article 4, contains this language:

"For the purpose of carrying out the provisions of this act, there is hereby appropriated to the state tax commission out of the taxes collected hereunder an amount equal to four per cent of the taxes collected [52 Ariz. 131] each month hereunder. The necessary expenses of the administration of this act shall be paid upon claims duly itemized, verified, and approved by the state tax commission, which claims shall be presented to and filed with the state auditor who shall draw his warrant therefor on the state treasurer, and the state treasurer shall pay the same out of ...


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