Hubbard v. Texas County

• Decision Date: 16 June 1890
• Citation: 13 S.W. 1065,101 Mo. 210
• Parties: HUBBARD v. TEXAS COUNTY.
• Court: Missouri Supreme Court

13 S.W. 1065

101 Mo. 210

HUBBARD v. TEXAS COUNTY.

Supreme Court of Missouri.

June 16, 1890.

CLERK OF COURT — FEES FOR ENTERING ASSESSMENT LISTS.

The revenue law, (Rev. St. Mo. 1879, § 6862,) providing that "the following fees and compensation shall be allowed to the several officers and persons herein named for services rendered under the provisions of this chapter," etc., provides for all fees that are to be allowed; and, since none are therein provided for such work, the clerk is not entitled to fees for entering the assessment lists, under section 6688, which provides that the assessment lists "shall be by the assessor, after he has completed his assessor's books, filed in the office of the county clerk, and by him, after entering the filing of the same thereon, be preserved and safely kept."

Appeal from circuit court, Texas county; C. C. BLAND, Judge.

A. H. Livingston and J. D. Young, for appellant. V. M. Hines, for respondent.

BRACE, J.

The plaintiff presented to the county court for allowance the following demand: Houston, Mo., February 14th, 1887. Texas County, in account with S. M. Hubbard, County Clerk, Dr. 1887. Feb. 4 & 5. To filing 3,319 assessment lists, at .05 each, $165.95. The county court refused to allow the demand, and the plaintiff appealed to the circuit court. On the trial in the circuit court, the court declared the law to be "that the plaintiff is not entitled to any fee for filing and preserving the assessment lists delivered to him by the assessor," and rendered judgment for the defendant, from which the plaintiff appeals to this court. By the revenue law (Rev. St. 1879, c. 145, § 6688) it is provided that the assessment lists "shall be by the assessor, after he has completed his assessor's books, filed in the office of the county clerk, and by him, after entering the filing of the same thereon, be preserved and safely kept." By section 6862 of the same chapter it is provided that "the following fees and compensation shall be allowed to the several officers and persons herein named for services rendered under the provisions of this chapter, viz.: To clerks: First. * * * For extending the tax on the assessment book, three cents for each name, to be paid by the state and county in proportion to the number of tax columns used by each. Second. For making a copy of the tax-book for the use of the collector, including certificate and seal to the same, for every hundred words and figures, ten cents, one-half to be paid by ...