Commissioners v. County Commissioners

Citations

• 127 Md. 578

Syllabus

<p>Road Laws: Ellicott Gity; Ch. 836 of Acts of 1914; taxes collected for road repairs not retroactive; statutes, construction.</p> <p>The natural meaning of the words, “taxes levied and collected for road purposes,” in the connection in which they are used in Chapter 836 of the Acts of 1914, in the revised charter of Ellicott City, is the taxes to be expended in the maintenance and construction of the public roads; the language has reference to taxes levied for the future construction and maintenance of the roads. p. 583</p> <p>The provisions in the Act of 1914 relating to the division of the Howard County road taxes between County Commissioners of Howard County and the Commissioners of Ellicott City, do not relate to such taxes raised for the repair of roads that had been made before the Act went into effect. p. 584</p> <p>While the salary of the Road Superintendent is money expended for road purposes, the Commissioners of Ellicott City are not entitled to any part of it under the above provisions of the Act of 1914. pp. 582-583</p> <p>Statutes are not to be given a retroactive effect unless the words used are so clear, strong and imperative that no other meaning can be given them, or unless the intention of the Legislature could not be otherwise satisfied. p. 584</p>