In considering this case, we are necessarily confined to. the pleadings and such facts as the allegations on the one side and the admissions on the other establish, as there is not a particle of the evidence which was introduced in the trial court, nor of that which it is alleged was offered and erroneously ruled out, properly before us.
1. An attempt has been made to send.up, as parts of the record, both the evidence introduced and the evidence alleged to have been erroneously rejected. There is nothing to identify any of it as evidence which was introduced or offered upon the trial of the case. The trial judge simply certifies that the bill of exceptions “is true, and contains and specifies all of the evidence and specifies all of the record material to a clear understanding of the errors complained of.” No evidence whatever is contained in the bill of exceptions, and not an affidavit or document sent up as a part of the record is identified by the judge as evidence introduced, or evidence offered, at the hearing. The Civil Code, § 5528, provides : “ If the case is not one in which a judgment on a motion for new trial is to be reviewed, the plaintiff in error . . shall incorporate in the bill of exceptions a brief of so much of the written and oral evidence as is material to a clear understanding of the errors complained of, and shall specify therein such portions of the record as are material to such understanding.” Section 5529 provides: “ If the plaintiff in error shall so elect, he may have such brief of so much of the evidence as is necessary to a clear understanding of the errors complained of, approved by the judge, and made a part of the record and sent up by the clerk as a part thereof, rather than have the same incorporated in the bill of exceptions.” Neither of these methods of having the evidence
2. Affidavits and documents offered in evidence and ruled out by the judge form no part of the record, nor could they form any part of a brief of the evidence, upon which the case was tried. They should have been incorporated in the bill of exceptions. Besides, assignments of error upon the rejection or admission of evidence can not considered when they do not set out the evidence rejected or admitted. As this has been often decided, we simply cite the following cases. Benton v. Baxley, 90 Ga. 297; W. U. Telegraph Co. v. Michelson, 94 Ga. 436. If it was the intention of the plaintiff in error to assign error upon the ruling of the court iu reference to the amendment referred to in the bill of exceptions as having been offered and disallowed, he failed to do so; and even if he had assigned error upon such ruling, the assignment could not have been considered, because the proposed amendment is neither set out in the bill of exceptions nor attached thereto as an exhibit, but is sought to be brought up in the record, of which it formed no part. Sibley v. Mutual Reserve Fund Life Association, 87 Ga. 738; Barnett v. Railway Co., Ib. 767; Moore v. Guyton, 110 Ga. 330.
3. The main contention of the plaintiff in error is, that the persons claiming to be the county commissioners of Douglas county and acting as such are doing so without any authority of law; that the offices which they claim to fill have no legal exist-
4. One ground, upon which the constitutionality of the act of July 30,1903, is attacked is that “it sets out matter in the body of the bill that is not referred to in the title to the act nor in any way covered thereby.” The title of this act is as follows: “An act to amend an act creating a board of county commissioners for the County of Douglas, defining their duties, etc., approved December 20, 1900, by providing for the monthly meetings of said board of commissioners for the transaction of county business, by reducing the number of said board from five to three, and by more particularly describing the power, jurisdiction, duty, authority of said board of commissioners, and for other purposes.” In support of
In determining whether an amendatory statute contains matter different from that which is expressed in its title, the title of the original statute may be considered when, as in the present instance, it is recited, or substantially set forth, in the title of the later act, as it thereby becomes a part of the title of the latter; and whatever is within the scope of the title of the original act is within the scope of the title of the amendatory act, unless the title of the latter is otherwise so limited and restricted .as to forbid such a construction. Newman v. State, 101 Ga. 534, and cit.; Dallis v. Griffin, 117 Ga. 408. Indeed, this court decided in Alberson v. Hamilton, 82 Ga. 30, that “Where the title of a third statute is to amend a second, and the object of the second was to amend the first, the title of the third is broad enough to comprehend the whole subject-matter of the first and second.” The original act was entitled, “An act to provide for the creation of a board of county commissioners for the County of Douglas, and to define their duties, and for the purposes therein stated.” There.is nothing in the amendatory act which is not germane to the creation of a board of county commissioners for the County of Douglas and the definition of their duties. The conferring upon the commissioners exclusive jurisdiction and control over specified county matters devolves upon them the duty of exercising such jurisdiction and control; and a definition of their, powers and jurisdiction is a definition of their duties. “As the duties may be defined without limit, any duty defined is neeessarity within the scope of the title and embraced in the subject-matter.” Churchill v. Walker, 68 Ga. 686. When to this it is added that the title of the amendatory act declares its purpose to be, not only to amend an act with the title which we háve been considering, but to more particularly describe “ the power, jurisdiction, duty, authority of said board of commissioners,” it seems superfluous to say that the title of the amendatory act carried full notice of a purpose to deal with the power, jurisdiction, and authority of the county commissioners, and that any provision with reference thereto would be covered by the title.
The petition further alleged that the act of 1903 “is void wherein it provides for the cancellation of tax fi. fas.,” because “ there is' a general law of this State, making provisions in such cases and fully covering the subject therein stated, and that provision is unconstitutional for the reason above stated.” It also alleged that the part of this act which provides that the board of commissioners shall have the power to declare the office of county treasurer, or the office of tax-collector, vacant, “ under the conditions therein named, is void and violates the constitution of Georgia, because the provision in relation to the removal of such officers . . was, at the time of the passage of the act, covered
6. Another allegation of the petition is, that the act of 1903 really repealed the act of 1900, which it purported to amend, and therefore the defendants, who were elected as county commissioners under the provisions of the act of 1900, went out of office upon the passage of the act of 1903. From the brief of counsel for the plaintiff in error it appears that this contention is based upon the fact that the act of 1903 provides that section 1- of the original act shall be stricken out and certain matter enacted in lieu thereof, and that a similar provision is made in reference to section 10 of the original act, section 1 providing for the creation of a board of county commissioners and section 10 defining their duties. Even if section 1 of the act of 1900 were stricken therefrom and nothing substituted in its stead, it would seem that section 2 of that act would be sufficient to create a board of county commissioners for the County of Douglas; but, aside from this, a sufficient reply to the above contention, so far as it is based upon the alleged repeal of section 1 of the original act, is, that the section substituted therefor expressly provided that the commissioners in office when the amendatory act was passed should remain in office until the expiration of their terms, so that whatever powers were conferred upon the board of commissioners by the amendatory act were conferred. upon the board as it was then constituted. Another complete reply is, that abrogation and substitution were simultaneous, the section creating the board of commissioners being simultaneously stricken and re-enacted. No conceivable interval of time elapsed between the repeal and the substitution; hence the board of commissioners never, for a single instant, ceased to exist. It has been often held that where one statute expressly declares that an existing statute is repealed, and, at the same time, re-enacts its provisions, or declares that a portion of another statute is repealed and re-enacts such portion thereof, the' re-enactment neutralizes
7. Putting the contention of counsel for the plaintiff in error, in reference to the effect of the repeal of section 10 of the original act, in its strongest light, it is this, that inasmuch as that section alone defined the duties of the commissioners, when it was repealed the whole of the act of which it formed a part went with it. What the effect upon the original act would have been if the amendatory act had left the commissioners with no public duties to perform we need not inquire, for it did not do so. In this instance, as in the other, abolition and substitution were simultaneous, so that there was never a moment when the duties of the commissioners were not defined. An act creating an office may be amended by completely changing the powers and duties appertaining thereto, without destroying the office, or removing therefrom the person who is filling it.
8. The contention that the act of 1903 does not go into effect until January 1,1905, is so obviously without merit as hardly to require discussion. The contention is based upon the provision therein that the change made in section 1 of the original act “ shall not go into effect until after the expiration of the term of office of each of the present members of the board as now constituted.” The change referred to was in the number of members
9. As the act of July 30, 1903, is not unconstitutional, it follows that the commissioners of Douglas county have lawful authority to call upon the tax-collector of that county for a settlement of his accounts with the county. Section 10 of the act declares that the board of commissioners shall have exclusive jurisdiction and control “in supervising the tax-collector’s and receiver’s books, and allowing the insolvent lists for said county; in settling all claims against the county, examining and auditing all claims or accounts of officers having care, management, keeping, collecting, or disbursements of money belonging to the county or appropriated for its use and benefit, and bringing such officers to a settlement.”
10. The contention that the act of 1903 is not retroactive is sound; but the contention that, because it is not retroactive, the county commissioners have no authority to call upon the tax-collector for a settlement of his accounts for the year 1902 is unsound. It may be admitted that, before the passage of this act, the ordinary of the county alone had authority to bring the tax-collector to a settlement of his accounts for the.year 1902; but it does not follow from this that the ordinary, after the passage of that act, had such authority. His authority in the matter was taken away by the act and conferred upon the county commissioners. It does not make the act retroactive to hold that it gives the county commissioners authority to bring the tax-collector to a settlement of accounts which came into existence be^fore such authority was conferred upon them, and when it existed in the ordinary. The power of the county commissioners to bring the collector to a settlement with the county depends, not upon ■whether the acts of the collector to be ^rought under review were performed before such power was conferred upon the commissioners, but upon the question whether or not the collector had lawfully settled the accounts involved with the ordinary, before jurisdiction of the matter was conferred upon the board of commissioners. The tax-collector does not allege that, prior to the passage of
11. Undoubtedly the board of commissioners, when sitting as a court, has the power to punish for contempt. The act itself provides, “ that said board of commissioners shall have the same power and authority to punish for contempt of their court as other courts of said county.” Whether or not the board of commissioners has the power to punish the tax-collector for contempt, because of a failure on his part to comply with a notice to appear before the board with the books and papers appertaining to his office, it is not necessary to determine. It does not appear, either from the notice served upon him or from any allegation in his petition, that the commissioners contemplate punishing him for the alleged contempt otherwise than by a fine of $25. If they have such power, 'then of course he is not entitled to an injunction to prevent their exercising it. If they have no such power, then, if they do impose a fine upon him, he can refuse to pay it, and if an attempt is made to collect it by the issuance and levy of an execution upon his property, he can interpose an affidavit of illegality and prevent the collection of the fine. So in neither event would he be entitled to an injunction. For remedies which the law clearly provides |or a case in which a tax-collector, or county treasurer, fails or refuses “ to render an account of [his] official actings and doings respecting the county tax and funds,” etc., “ after being notified so to do by the proper officer or officers,” see the Political Code, § 419. Whether these remedies are exclusive or not need not now be decided. It is very clear
Judgment affirmed.