State ex rel. Herren v. Hall

• Decision Date: 17 December 1900
• Citation: 63 P. 13,37 Or. 479
• Parties: STATE ex rel. HERREN v. HALL, County Clerk, et al. [1]
• Court: Oregon Supreme Court

63 P. 13

37 Or. 479

STATE ex rel. HERREN v. HALL, County Clerk, et al. ^[1]

Supreme Court of Oregon

December 17, 1900

Appeal from circuit court, Marion county; R.P. Boise, Judge.

Suit by the state, on the relation of Levi Herren, against W.W. Hall county clerk of Marion county, and another, for injunction. Decree for relator. Defendants appeal. Reversed.

This is a suit brought by the state, upon the relation of a private individual, to enjoin the delivery by the clerk and payment by the treasurer of Marion county of a warrant ordered to be issued by the county court to George G. Bingham on a claim presented by him for services in the collection of delinquent taxes. The facts are that in September, 1898, the county court employed Mr. Bingham to collect, or assist in the collection of, delinquent taxes for the years 1892, 1893 1894, 1895, and 1896, and to take charge of the property theretofore bid in by the county judge on delinquent tax sales, and collect the amounts due thereon, or, when advisable, to recover the possession of the property by action or otherwise. At the time of making this contract the delinquent tax rolls for the years named were in the hands of the sheriff, but all collections thereon which could be enforced had been made, and there were no means of collecting any further or additional taxes by legal process. It was Mr Bingham's duty, under his contract, to ascertain from the tax rolls the names of delinquent taxpayers, to learn their whereabouts, and to notify them personally or by letter of the amount of their taxes, and request them to call at the sheriff's office and pay the same, but he was not in any way authorized to interfere with the duties of that officer. For his services he was to receive 15 per cent. on all taxes collected from the rolls of 1895 and 1896, and 20 per cent on the amount collected from the other rolls. On January 6, 1899, he was allowed $180.51 by the county court for the percentage due him on collections made in pursuance of his contract, and a warrant was ordered issued in his favor for the amount thereof. Before its delivery this suit was commenced, and a decree rendered in favor of the plaintiff, and the defendants appeal.

W.M. Ramsey and F.T. Wrightman, for appellants.

R.J. Fleming, for respondent.

BEAN C.J. (after stating the facts).

The plaintiff bases its right to relief on the ground that the county court had no power or authority to enter into a contract with Mr. Bingham to collect, or to assist in the collection of, delinquent taxes. The argument is that by law the sheriff is made the tax collector of the county, and the county court cannot interfere with his duties. But, conceding this position, the contract in question does not attempt to interfere with the duties of the sheriff or any other officer. The county court by statute is made the...