Mills v. Deaton

• Decision Date: 08 December 1915
• Docket Number: 484.
• Citation: 87 S.E. 123,170 N.C. 386
• Parties: MILLS ET AL. v. DEATON ET AL.
• Court: North Carolina Supreme Court

87 S.E. 123

170 N.C. 386

MILLS ET AL. v. DEATON ET AL.

No. 484.

Supreme Court of North Carolina

December 8, 1915

Appeal from Superior Court, Iredell County; Lane, Judge.

Controversy without action between N. B. Mills and others and J. M Deaton and others, submitted upon case agreed. Judgment for defendants, and plaintiffs appeal. Reversed, and cause remanded, with instructions to enter judgment for plaintiffs on the case agreed.

L. C Caldwell and W. D. Turner, both of Statesville, for appellants.

R. B McLaughlin and Dorman Thompson, both of Statesville, for appellees.

BROWN J.

The plaintiffs are the commissioners of Iredell county, and institute this proceeding against the sheriff and his bondsmen for the purpose of determining the right of the sheriff to commissions for collecting taxes of 1914 after the first Monday in December of that year. The sum involved is $635.71, being commissions upon the sum of $12,714.26 collected after the first Monday in December, 1914, upon the tax lists of that year, which went into the sheriff's hands October 1, 1914.

From the facts as agreed upon in this case, it will be found: That J. M. Deaton was elected sheriff of Iredell county for the term beginning on the first Monday in December, 1912, and ending on the first Monday in December, 1914, and was re-elected sheriff of Iredell county for the term beginning on the first Monday in December, 1914; that as sheriff for the term beginning on the first Monday in December, 1912, the tax books for the year 1914 were placed with him as sheriff for collection on October 1, 1914; that the Legislature, at its session in the year 1913, passed what is called a "salary law" for Iredell county, placing the officers of said county on a salary, said act being chapter 519 of the Public Local Laws, Session of 1913, and went into effect the first Monday in December, 1914; that the said J. M. Deaton retained the commissions on all taxes of the year 1914 collected by him after the first Monday in December, 1914, and during the remainder of said month, claiming that said commissions were due him as the retiring sheriff of Iredell county, and that the right to receive said commissions was in no way affected by the said "salary law."

The right of the General Assembly to change the method of compensation provided by law for a sheriff cannot be denied. The Legislature may within reasonable limits diminish the emoluments of an office by the transfer of a portion of its duties to another office, or by reducing the salary or the fees, for the incumbent takes the office subject to the power of the Legislature to make such changes as the public good may require. There are offices created by the Constitution which are placed beyond the control of the General Assembly so that body can neither abolish the office nor reduce its compensation. Mial v. Ellington, 134 N.C. 131, 46 S.E. 961, 65 L. R. A. 697; Bunting v. Gales, 77 N.C. 283. While the office of sheriff is a constitutional one, yet the regulation of its fees is within the control of the Legislature, and the same may be reduced during...