Guheen v. Curtis
| Decision Date | 26 December 1892 |
| Parties | GUHEEN, ASSESSOR AND TAX COLLECTOR, v. CURTIS, COUNTY TREASURER |
| Court | Idaho Supreme Court |
FEES AND COMPENSATION OF ASSESSOR AND TAX COLLECTOR FOR COLLECTING STATE TAXES-COMPENSATION OF TAX COLLECTOR.-1. Compensation of tax collector for collecting state taxes fixed by section 1679 of the Revised Statutes, and for collecting state proportion of per capita taxes and all other taxes fixed by section 2154 of the Revised Statutes, said compensation to be paid as prescribed by section 2157 of the Revised Statutes.
COLLECTION AND DISPOSITION OF STATE TAXES.-2. All state taxes collected must be turned over by tax collector to the county treasurer and by him turned into the state treasury, without any deduction of compensation for collecting the same.
CONSTITUTION FIXES COMPENSATION.-The minimum and maximum annual compensation of assessor and tax collector is fixed by section 7, article 18 of the constitution, and he can in no event receive a larger sum than therein provided.
(Syllabus by the court.)
APPEAL from District Court, Bingham County.
Judgment affirmed, with costs of this appeal in favor of respondent.
H. W Smith, for Appellant.
In the case of Cunningham v. Moody, ante, p. 125, 35 Am St. Rep. 269, 28 P. 395, this court refers to section 7 of article 7 of the constitution, which is taken substantially from section 4 of article 9 of the constitution of Nebraska of 1875. (State v. Graham, 17 Neb. 43, 22 N.W. 114; Ill. Const., art. 9, secs. 1, 6; People v. Barger, 62 Ill. 453.)
George H. Roberts, Attorney General, for Respondent.
The provision in the constitution that "all taxes levied for state purposes shall be paid in the state treasury" was borrowed from Illinois.
The appellant, as assessor and tax collector of Bingham county, made application to the district court of the fifth judicial district for a writ of mandate to compel the respondent, as treasurer of said county, to pay to appellant $ 1,563.42, commissions claimed to be due for the collection of $ 26,038.61, as the state proportion of property taxes levied in said county, and $ 1,431 as the state proportion of the poll taxes collected by him in said county, and paid over to the treasurer thereof. An alternative writ was issued. The respondent appeared, and by demurrer and answer raised the issue as to whether, under the facts stated in the application, it was the duty of the respondent to pay the amount claimed to appellant; or, in other words, whether respondent's refusal was wrongful or unlawful. A trial of the issue thus raised was had before the court, and a peremptory writ of mandate refused, and judgment entered in favor of the respondent, dismissing said petition, and for costs. This appeal is from the judgment.
The contention of appellant is that it was the duty of respondent, as county treasurer, to pay the compensation claimed out of said taxes before turning the money over to the state treasurer. The respondent contends that he is prohibited, by section 7, article 7 of the constitution, from paying out any part of the state taxes for any purposes whatever, but must turn the same into the state treasury. The question for our determination is, Is the appellant entitled to payment of his commissions for collecting state taxes from the state money collected by him?
The compensation claimed by the appellant is claimed under section 1679 of the Revised Statutes of 1887, so far as the property tax is concerned, and under section 2154, as to commissions on poll taxes. Section 1679 provides as follows "The compensation for the services of auditors, assessors and tax collectors and county treasurers, respectively, for the duties performed by them in assessing, collecting, receiving and paying over territorial taxes, or the territorial portion of any taxes, are as follows: To the assessor and tax collector, as full compensation for his services and the services of his deputies, seven (7) per centum of the amount by him paid over; to the county treasurer and auditor, each, three (3) per centum of the amount paid over by the treasurer." Section 2154, so far as it relates to the compensation to be paid to assessors and tax collectors, is as follows: "The assessor shall...
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...621 (1916); Wickersham v. County Commissioners of 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 mon......
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