Barber v. Adams

• Decision Date: 08 March 1912
• Citation: 33 R.I. 481,83 A. 262
• Parties: BARBER v. ADAMS, TOWN TREASURER
• Court: Rhode Island Supreme Court

83 A. 262

33 R.I. 481

BARBER

v. ADAMS, TOWN TREASURER

Supreme Court of Rhode Island.

March 8, 1912.

On Rehearing, May 27, 1912.

Case Certified from Superior Court, Kent County.

Action by Herbert W. Barber against Dwight R. Adams, as town treasurer of Warwick. Case certified from Supreme Court on agreed statement of facts. Judgment for plaintiff on amended declaration.

Mumford, Huddy & Emerson, of Providence (Charles C. Mumford, of Providence, of counsel), for plaintiff.

Lester T. Murphy, of Providence, for defendant.

SWEETLAND, J. This is an action of debt to recover compensation for the plaintiff's services as collector of taxes of the town of Warwick. The case, at issue on its merits in the superior court, has been certified to this court upon an agreed statement of facts. The essential, facts are as follows: The plaintiff was elected collector of taxes by the town council of said town at its session on November 8, 1909. At said meeting after said election, and after the transaction of other business, the said town council voted to fix the salary of the collector of taxes at the sum of $600. On the 16th day of November the electors of said town at a financial town meeting appropriated the sum of $600 for the salary of collector of taxes, and also voted to fix the salary of collector of faxes at $600. At a session of said town council on November 22, 1909, the plaintiff in a written communication to said council declined "to accept the sum specified by the vote of the financial town meeting of said town as compensation for his services as collector of taxes for the ensuing year and refuses to agree with said town upon the sum so specified in said vote." The town council thereupon voted to receive and record said written communication, but took no further action upon the same. The plaintiff afterward qualified as collector of taxes by taking the oath and presenting the bond required bylaw, which bond was approved by said town council on January 24, 1910. The plaintiff proceeded to execute the duties of collector of taxes, and collected and paid over to the town treasurer the sum of $165,748.46. The plaintiff has presented to the town council his claim for compensation amounting to $8,287.42, the same being 5 per centum of the amount of taxes so collected. No satisfaction has been made to the plaintiff on this claim, and he has brought this suit to recover said sum.

The plaintiff bases his claim upon the provision of chapter 62, § 4, Gen. Laws 1909. This section, referring to collectors of taxes, in part is as follows: "And collectors shall be paid for collecting at the rate of five per centum, unless they shall have agreed with the town for a less sum." It is the plaintiff's contention that the statement of facts shows no agreement on his part with the town for a less sum; and that his election was wholly unconditional, vesting him with the right to execute the office and receive the compensation attached to it by the statute, namely, 5 per centum of the amount of taxes collected by him during the year following his qualification in January, 1910. In the larger towns of the state the rate of compensation for tax collectors provided by statute is out of proportion to the services rendered by them; and the statute contemplates that such towns will make agreements with their tax collectors for compensation which shall be reasonable in the circumstances of each case. Tax...