v.
GEORGE E. HACKMANN, State Auditor
Learned counsel for respondent concedes that relator has clearly stated the facts in its application for our writ. Respondent’s counsel, the Attorney-General, waived the formal issuance of our alternative writ, of mandamus, and the application for such writ was taken as and for the alternative writ. To this respondent filed a demurrer, and the questions are of law, rather than of facts.
By an election held on the 24th day of August, 1920, the City of Jefferson authorized the issuance of $22,000 in bonds, with which to take up a part of certain alleged judgment indebtedness of such city. These bonds respondent refused to register, and by this action in mandamus, the city seeks to compel their registry. The city, through its city attorney, in its application here, alleges all the facts, both those favorable and those unfavorable. These allegations of facts .are accompanied with (as exhibits) all the records of the city and the circuit court in the whole proceeding. The demurrer filed by counsel for respondent will suggest the points for discussion, without an outline in this statement of the facts pleaded in the application. This demurrer reads:
“Comes now the respondent, George E. Hackmann, State Auditor of the State of Missouri, and demurs to relator’s petition herein, and as grounds therefor assigns the following, to-wit:
“1. Because the said petition does not state facts sufficient to constitute a cause of action against the respondent herein:
“2. Because said petition and all the matters and things therein stated and set forth are not sufficient in law to entitle the relator to the relief prayed for or any other relief.
“3. Because it appears from the face of the petition that no mention of the judgments to be paid is made in the ordinance submitting, the proposition to the voters, nor in the notices given by the clerk of the city, giving the names of the parties in whose favor the judgments were rendered, nor the dates nor the [*162] amounts thereof, and the voters of said City of Jefferson were not advised by said ordinances and notices as to who the judgment creditors were, nor the amounts of said judgments.
“4. Because the petition shows upon its face,, in relator’s Exhibit No. 6, that the indebtedness of said city amounts to approximately $66,217.69, evidenced by judgments as of date June 19, 1917, in favor of the Jefferson City Light, Heat & Power Company against the City of Jefferson in the sum of $41,266.80, and in favor of the Capital City "Water Company against the said Civy of Jefferson in the sum of $24,950.89, and relator’s petition shows that said judgments were by consent of bodi parties, plaintiff and defendant, therein, set aside and for naught held, and that no judgment or judgments were rendered against the said City of Jefferson on said date, nor in said amount, nor at said June, 1917, term of the Circuit Court of Cole County, Missouri.
“5. Because the said purported judgment sought to be paid by the issuance and sale of the bonds sought to be issued herein were invalid judgments after having-been set aside on November 17, 1917.
“6. Because relator’s petition shows upon its face that the said City of Jefferson, before or at the time of submitting the proposition of said bond issue, to the vote of the people, did not provide for a levy of an annual tax sufficient to pay the interest on such indebtedness as it should fall due, and failed to' provide for a sinking fund for payment of the principal thereon within the twenty years from the contracting of the same as provided by Section 8316, Revised Statutes" 1919.
“7. Because relator’s petition shows upon its face that Section 8313, Revised Statutes 1919, was not complied with by the relator in that no showing is made that said claims and amounts against said city were presented in writing and verified by oath of the claimant or its agent,
[*163] “8. Because relator’s petition shows upon its face that the judgments described therein were void because service of process therein was had upon the clerk of the City of Jefferson, and not upon the mayor of such city, as provided by law.
“9. Because the petition shows upon its face that F. E. Luckett, purported to be the then acting City Attorney, was not legally authorized to act as such. The leaving of the State of Missouri and of the United States by the City Attorney, without personally devoting his time to the performance of the duties of his office for an indefinite period, vacated .the office of city attorney, or subjected said attorney to removal from office under Section 18 of Article II of the Constitution of the State of Missouri.
“Wherefore, respondent herein prays judgment of the court upon this demurrer and that he be discharged from further proceedings in this case.”
As the facts stand conceded by this demurrer, we can best discuss the facts charged in the application for our writ, in connection with the points made by the demurrer. Such will be our course, and this will suf- • fice for the preliminary outline of the case.
Y. The ordinance authorizing the issuance of the bonds, in Sections 4 and 5 thereof, provides:
Tax Ordinance. “Sec. 4. For the purpose of providing for the payment of interest on the said bonds there shall be, and there is hereby, levied a direct annual tax upon all the taxable property in the City of Jefferson, a sum sufficient to produce thirteen hundred and twenty dollars ($1,320) -per annum until such a time as said bonds are redeemed, and upon the redemption of any one or more of the said bonds the amount of taxes hereby levied for the payment of interest shall be reduced-in the sum of sixty dollars ($60) per annum for each bond so redeemed; and for the purpose of creating a sinking fund for the payment of the principal of said bonds there shall be, and there is hereby levied a direct annual tax upon all the taxable property in the City of Jefferson sufficient to produce the sum of eleven hundred dollars ($1,100) per annum until such time as said bonds, and each and all of them have been fully paid off and discharged, and a sum sufficient to produce the accumulated sums of twenty-two thous- and dollars ($22,000) in a period of twenty 3rears.
“Provision to meet the requirements of this section, shall, in due time, manner and season, be annually hereafter made.
[*167] “Sec. 5. Said tax shall be extended upon the tax rolls in each of the several years respectively, shall be levied and collected at the same time and in the same manner that other city taxes are levied and collected and the proceeds derived from said taxes shall be used exclusively for the payment of the principal and interest of the bonds herein authorized.”
The contention is that such does not levy a tax for interest and sinking fund within the meaning of Section 12: of Article X of the Missouri Constitution. In this section of the Constitution, it is provided:
“And provided further, that any county, city, town, township, school district or other political corporation or subdivision of the State, incurring any indebtedness requiring the assent of the voters as aforesaid, shall, before or at the time of doing so, provide for the collection of. an annual-tax sufficient to pay the interest on such indebtedness as it falls due, and also to constitute a sinking fund for the payment of the principal thereof, within twenty years from the time of contracting the same.”
It is true that this ordinance does not levy a per centum tax on all property for the purposes, but it does say that there shall be levied upon all property (each year) a tax which shall raise a stated amount for each purpose, which amounts are fully sufficient to taking care of the interest and the sinking fund. But even if this was an insufficient levy of a tax, such does not invalidate the bonds. The city can be compelled to properly care for both principal and interest. [State ex rel. v. Gordon, 217 Mo. l. c. 119 et seq.]
The statutes cited by learned counsel (Sections 8316 and 8656, R. S. 1919) are but rescripts of the constitutional provision we have quoted. They neither add to nor take from such constitutional provision, and this constitutional provision we have held to be self enforcing. [State ex rel. v. Hackman, 275 Mo. l. c. 541.] We therefore rule that there is no substance in this contention of the respondent.
[*168]
VII. It appears, that the process in the two suits was served upon the city clerk rather than upon the mayor. This question dropped out of the case when the attorney for- the city filed its answer in the case. The filing of the answers waived any defect in the service of the process. But it is further urged that Luckett, who acted for the city, had no power to act. The city is the only party to question his authority to act, and the city has not questioned it. Nor does it now question it, but on the other hand it is here recognizing the judgments, and asking for the registration of those bonds so that it can pay portions thereof. This should suffice. But in addition to this the ordinance of the city provided this:'
“In case of sickness, absence from the city or other temporary inability of the city attorney to discharge the duties of his office, he may, with the approbation of the mayor and at his own expense, appoint some competent attorney to act in his stead during such sickness, absence from the city or other inability of the city attorney. ’ ’
Luckett had been appointed by Rice and the appointment had been approved by the mayor, under the terms of this ordinance. The ordinance was at least express authority for Rice, with the consent of the mayor, to procure some attorney to act for him during his absence in cases in which the city was interested. He possessed that power so long as he remained city attorney. We are cited to Section 18 of Article II of the [*169] Constitution. Such section might have been authority for the removal of Rice from office (a question not for decision here), but it is no authority for questioning his acts whilst he held the office.
We see no reason why these bonds should not be registered. All the facts were before the Auditor, as they are now before us.
Let our alternative writ of mandamus be made permanent.