City of Moscow v. Latah County

• Decision Date: 20 November 1896
• Citation: 46 P. 874,5 Idaho 36
• Parties: CITY OF MOSCOW v. LATAH COUNTY
• Court: Idaho Supreme Court

46 P. 874

5 Idaho 36

CITY OF MOSCOW v. LATAH COUNTY

Supreme Court of Idaho

November 20, 1896

CITY TAXES-HOW COLLECTED AND TO WHOM PAID.-Under the provisions of an act entitled "An act to provide for the organization government, and powers of cities and villages," approved March 4, 1893 (Sess. Laws, 1893, p. 97), it is made the duty of the county tax collector to collect all taxes levied by the council or trustees of a city or village. And on demand he must pay over all of the money thus collected to the city or village treasurer.

SAME-TAX COLLECTOR NOT TO RETAIN ANY MONEY COLLECTED AS COMPENSATION.-Under the provisions of said act neither the county nor the tax collector is authorized to retain any part of the money so collected as compensation for collecting the same.

(Syllabus by the court.)

APPEAL from District Court, Latah County.

Reversed, with instructions.

G. G Pickett, for Appellant.

The judgment of the lower court should be reversed as it is stipulated in this case that the money in question was collected by the assessor and ex-officio tax collector of Latah county for the city of Moscow, appellant herein, upon the tax levy of appellant for general revenue purposes during the fiscal year ending the first Tuesday in May, 1896. The city council of said city was compelled to certify to the county tax collector the percentage or number of mills on the dollar of tax levied for city purposes on all the taxable property within the corporation, and "the tax collector shall place the same upon the proper tax lists, etc." (Sess. Laws 1893, sec. 82, p. 123.) "The tax collector of the county shall pay over, on demand, to the city treasurer of any city all money received by him arising from taxes levied belonging to said city." (Sess. Laws 1893 sec. 84, p. 124.) Section 7, article 7 of the constitution of Idaho recites: "All taxes levied for state purposes shall be paid into the state treasury," etc. (Guheen v. Curtis, 3 Idaho 443, 31 P. 805; Cunningham v. Moody, 3 Idaho 125, 35 Am. St. Rep. 269, 28 P. 395; People v. Supervisors etc., 28 Cal. 433.)

Clay McNamee, District Attorney, McNamee & Morgan, and Attorney General Parsons, for Respondent.

Appellant's contention is that the retention of the said sum of $ 766.67 is illegal. Respondent contends that it is legally entitled to the retention of said sum of money for its use and benefit, by reason of the services performed by its assessor and ex-officio tax collector, in connection with the levy assessment and collection of city taxes of the city of Moscow, during the year 1895. Sections 1679 and 2157 of the Revised Statutes of Idaho so far as they concern the compensation of county auditors and treasurers, have been repealed by the Session Laws of Idaho of 1890-91, at page 179, but still remain in full force and effect as to assessors and tax collectors. The county assessor and ex-officio tax collector, in the event that he has not reached his constitutional maximum of $ 3,000 per annum, and the county, in case he has reached it, is entitled to retain out of the moneys of a municipal corporation existing within the county seven per cent of the taxes assessed and...