Mason County v. Simpson

• Decision Date: 18 December 1895
• Citation: Mason County v. Simpson, 43 P. 33, 13 Wash. 250 (Wash. 1895)
• Parties: MASON COUNTY ET AL. v. SIMPSON.
• Court: Washington Supreme Court

43 P. 33

13 Wash. 250

MASON COUNTY ET AL. v. SIMPSON.

Supreme Court of Washington

December 18, 1895

Appeal from superior court, Mason county; Mason Irwin, Judge.

Action by the county of Mason and another against S. G. Simpson doing business as S. G. Simpson & Co., to collect the road poll taxes alleged to be due by defendant's employés. A demurrer to the complaint was sustained, and plaintiffs appeal. Affirmed.

C. W Hartman, for appellants.

H. S Tremper, for respondent.

GORDON, J.

The lower court having sustained a demurrer to the complaint in this action, and the appellant electing to stand upon said complaint and refusing to amend, judgment of dismissal was given, and the cause is here upon appeal. The complaint is too lengthy to permit of being copied into this opinion, but in his brief the learned prosecuting attorney of the county has set forth the substance of what he claims is shown by the complaint, and we adopt that statement, which is as follows: "(1) That plaintiff Mason county is a municipal corporation. That during the year 1894 J. W. Pratt was the road supervisor of road district No 12, said county. (2) That defendant S. G. Simpson during said time was doing business in said road district under the business name and style of S. G. Simpson & Co. (3) That during the months of May and June said year (1894) said defendant had in his employ a large number, to wit, 127 men, all of whom were and each of whom was an inhabitant of the state of Washington, over the age of 21 years and under the age of 50 years, residing outside of the limits of an incorporated town or city, not exempt from road poll tax, and liable to and subject to the payment of such road poll tax of four dollars for said year 1894; setting forth their names. (4) That the plaintiff Pratt, as such road supervisor, duly listed and assessed each of said persons for the payment of said road poll tax, and duly gave each of them, said employés, notice when and where he should appear and perform labor on the public roads of said road district in payment of said poll tax; and that they each neglected, failed, and refused to perform any labor or to pay. That they would not pay the said road tax in labor or money. Whereupon said supervisor duly demanded of the defendant, their employer, the amount of road poll tax so due and payable from each of his said employés, and in consideration of the premises it was agreed by and between said road supervisor and defendant, S. G. Simpson, that the attested road poll tax receipts should be made out by said road supervisor for each of said employés in the sum of four dollars each, and that the said receipts should be left with defendant, Simpson, for said employés, and for each of them; and that defendant, Simpson, would deduct the amount thereof from wages due said persons, and pay it over to the road supervisor on or before December, 1894. That said road supervisor fully complied with said agreement on his part, and received the defendant's receipt for said poll tax receipts, 127 in number, a copy of which is set out in the complaint. (5) That defendant, Simpson, has neglected, refused, after demand by the road supervisor, to pay over to him, and has refused to pay to Mason county, any part of said road poll tax, still retains the same. That said J. W. Pratt, supervisor, has been unable to settle with and account with said Mason county for said road poll tax receipts or for the sum of $508, or any part thereof. That the whole thereof is due and owing from the defendant and unpaid. Demand for $508 and costs." The demurrer was taken upon several grounds, but it appears that it was sustained by the lower court upon the ground that it does not state facts sufficient to constitute a cause of action. Sections 6 and 7 of the act approved March 9, 1893 (Laws 1893, p. 151), are as follows:

"Sec 6. Every male inhabitant of this state over twenty-one years and under fifty years of age, residing outside of the limits of an...