Cunningham v. Moody
| Decision Date | 27 November 1891 |
| Citation | 28 P. 395,3 Idaho 125 |
| Parties | CUNNINGHAM, COUNTY AUDITOR, v. MOODY, STATE AUDITOR |
| Court | Idaho Supreme Court |
TAXES FOR STATE PURPOSES-DEDUCTION FOR COLLECTING NOT ALLOWED.-All taxes levied and collected for state purposes must be paid into the state treasury, without any deductions for commissions or other charges.
FEES OF COUNTY AUDITOR-LAW REPEALED.-Such parts of section 1679 and subdivision 5 of section 2157 of the Revised Laws of Idaho as relate to fees of the county auditor for services in connection with the assessment and collection of taxes are repealed by section 4, page 179 of the First Session Laws of Idaho.
(Syllabus by the court.)
Demurrer sustained, and petition dismissed, with costs awarded to respondent.
C. M Hays, for Plaintiff.
Silas W. Moody, pro se.
No briefs filed in the case.
Petitioner asks the court for a writ of mandate to compel the respondent to allow his account at the rate of three per cent upon the sum of $ 149.96 belonging to the state, and collected in Boise county, under section 1679, and the fifth subdivision of section 2157 of the Revised Statutes of Idaho. To the petition the respondent interposes a general demurrer. Section 4 of an act concerning fees and compensation of county officers (1st Sess. Laws Idaho, p. 179), so far as it relates to the compensation of the auditor in the assessment and collection of taxes, is as follows: "As the auditor he is allowed and may receive, when not otherwise provided by law, fees as follows: For all services in connection with the assessment and collection of taxes and other duties relating to revenue, for each year, except licenses, ten cents per name." Section 8 of the same act provides "that all acts and parts of acts inconsistent with this act be, and the same are hereby, repealed." Such parts of section 1679, and subdivision 5 of section 2157 of the Revised Statutes, as relates to the fees of the county auditor, are plainly inconsistent with the provisions of section 4 of the first Session Laws, as above quoted, and are therefore repealed. The auditor is allowed ten cents per name for all his services in connection with the assessment and collection of taxes, and no more. All compensation due the county auditor, not chargeable to or received from other sources, is to be paid to him by the county. (See 1st Sess. Laws, p. 180,...
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Toncray v. Budge
...& Proc. 754 (citing many cases); Katz v. Herrick, 12 Idaho 1, 86 P. 873; Hillard v. Shoshone Co., 3 Idaho 107, 27 P. 680; Cunningham v. Moody, 3 Idaho 125, 28 P. 395; v. Day, 12 Idaho 556, 86 P. 531.) Clark & Budge, and Hawley, Puckett & Hawley, for Respondent. This proceeding, under the st......
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State v. Village of Garden City
...v. Malcom, 39 Idaho 185, 226 P. 1083; Toncray v. Budge, 14 Idaho 621, 95 P. 26; Katz v. Herrick, 12 Idaho 1, 86 P. 873; Cunningham v. Moody, 3 Idaho 125, 28 P. 395. In the judgment appealed from the trial court penalized the appellants by ordering the places of business where the nuisances ......
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State ex rel. Williams v. Adams
...Elmore County (Wickersham v. Manion), 4 Idaho 137, 36 P. 700 (1894); Guheen v. Curtis, 3 Idaho 443, 31 P. 805 (1892); Cunningham v. Moody, 3 Idaho 125, 28 P. 395 (1891). See also I.C. § 63-902. 3 It is clear that a county cannot withhold moneys collected on behalf of the state, as ad valore......
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Smith v. City of Nampa, 409
... ... superior lien to all other taxes, assessments, liens or ... incumbrances of whatsoever kind or character. ( Cunningham ... v. Moody , 3 Idaho 125, 28 P. [57 Idaho 742] 395; ... Guheen v. Curtis , 3 Idaho 443, 31 P. 805; ... Epperson v. Howell , 28 Idaho 338, 154 ... ...