Gorman v. The Board Of Commissioners Of Boise County

• Decision Date: 01 January 1876
• Citation: 1 Idaho 627
• Parties: John Gorman, Respondent, v. The Board Of Commissioners Of Boise County Et Al., Appellants.
• Court: Idaho Supreme Court

1 Idaho 627

John Gorman, Respondent, v. The Board Of Commissioners Of Boise County Et Al., Appellants.

Supreme Court of Idaho

January 1, 1876

APPEALS FROM ORDERS OF COUNTY COMMISSIONERS-JUDGMENT ON.-On an appeal to a district court from an order of a board of county commissioners, rejecting a claim against a county, a money judgment cannot be rendered, either against the board or the county. The order must be affirmed, or reversed and directions given to the board to allow it, or annulled, or modified and sent back with directions to pass upon it as modified.

PARTY-COUNTY.-A county cannot be made a party in an appeal from an order of the board of commissioners. It can only be proceeded against by an action under the provisions of the statute which authorizes suits against a county.

APPEAL from the District Court of the Second Judicial District Boise County.

Jonas W. Brown and H. E. Prickett, for the Appellants. George Ainslie, Smith & Kelly, and Huston & Gray, for the Respondent.

HOLLISTER C. J.,

delivered the opinion.

CLARK J., concurred.

This case comes here by appeal from a judgment rendered by the district court of Boise county against the board of county commissioners of said county and the county of Boise, at the March term thereof for the year 1875.

It appears from the transcript, that the respondent presented to the board of commissioners at its April term, 1874, the following account, to wit:

Boise county in account with John Gorman, assessor and collector. 1874. Amount of property tax collected during the year 1873 $27,409 78 Total $4 polls, collected during the year 1873 5,624 00 Amount $5 polls 1,785 00 Amount hospital tax 3,642 00 Total amount revenue collected $38,460 78 DR. To assessor and tax collector, per cent on property tax (10 per cent) $2,740 93 On territorial and ocunty poll tax 1,481 80 On hospital tax 728 40 $4,951 13

Appointed as follows: On property tax; county proportion $2,055 70 On property tax; territory proportion 685 23 On poll tax, territory proportion 740 90 On poll tax, county proportion 740 90 On hospital tax, by county 728 40 $4,951 13 RECAPITULATION.

Assessor and tax collector, per cent due from county, payable on current expense and redemption fund, as follows: Per cent on property tax $2,055 70 Per cent on poll tax 740 90 Per cent on hospital tax 728 40 Total on current expense and redemption fund $3,525 00

Per cent due and payable out of territorial money in county treasury, as follows:

On property tax $685 23 On poll tax 740 90 Total amount of territory moneys $1,426 13 Total due as per cent $4,951 13

This account was verified by the affidavit of the respondent...