State ex rel. Scotland County v. Ewing

CourtUnited States State Supreme Court of Missouri
Writing for the CourtMacfarlane
Citation22 S.W. 476,116 Mo. 129
Decision Date08 May 1893
PartiesSTATE ex rel. SCOTLAND COUNTY v. EWING, County Collector, et al.
22 S.W. 476
116 Mo. 129
STATE ex rel. SCOTLAND COUNTY
v.
EWING, County Collector, et al.
Supreme Court of Missouri, Division No. 1.
May 8, 1893.

COUNTY COLLECTOR — COMPENSATION — COUNTY TAXES — LEVY TO PAY RAILROAD AID BONDS — VALIDITY — ESTOPPEL — SETTLEMENT WITH COUNTY COURT — WHEN OPENED — MISTAKE OF LAW.

1. Rev. St. 1889, § 7640, provides that the collector of taxes shall receive as full compensation commissions to be determined on the whole taxes "levied" for any one year, the per cent. to be estimated on the amount collected; in certain counties a commission of 3 per cent. on the amount collected, and in others 2½ per cent. Held, that the rate per cent. of the commissions to which a collector is entitled should be determined by the total amount levied, and not by the amount actually collected.

2. Rev. St. 1889, § 7640, provides that the collector shall receive as full compensation in collecting the revenue commissions to be determined on the whole "state, county, bridge, road, school, and all other local taxes, including merchants' and dramshop licenses, assessed and levied for any one year," etc. Held, that special taxes levied to pay judgments against the county recovered on railroad aid bonds were county taxes, within the meaning of such statute.

3. Where the collector received and receipted for the tax book containing bills for such special taxes, and collected a large portion of them, he is estopped in an action on his bond to recover excessive commissions from denying the validity of the levy thereof.

4. Rev. St. 1889, §§ 7653, 7654, requiring levies of taxes to be made only on the order of the circuit court of the county or the judge in vacation, have no application to levies to pay judgments recovered against a county on railroad aid bonds issued prior to the enactment of such statute.

5. A settlement by a collector with the county court, in which he is allowed excessive commissions, does not have the binding force and conclusiveness of a judgment, but it may be inquired into, and mistakes corrected, as in cases of settlements between individuals.

6. Rev. St. 1889, §§ 7627-7632, 7667, empower county courts to make final settlement with the collectors of their respective counties, including the allowance of their commissions, and, after the amount found due on such settlement has been paid to the treasurer, the clerk of such court is required to give a discharge and "full quietus" under the seal of the court. Held, that an error in the decision of the county court as to the amount of the collector's commission was a mistake of law, on account of which the settlement could not be avoided, and the excessive commissions paid the collector be recovered of him and the sureties on his bond.

Appeal from circuit court, Scotland county; James G. Blair, Special Judge.

Action by the state of Missouri, at the relation and to the use of Scotland county,

[22 S.W. 477]

Mo., against Joel Ewing, W. H. F. Smith, Thomas Broadwater, Joseph Miller, J. L. Durnal, Thomas McAllister, George Black, C. J. Alexander, N. V. Leslie, John D. Smoot, J. T. Spillman, and H. G. Pitkin, on the official bond of Ewing as collector of such county, to recover excessive commissions allowed him in his settlement with the county court. From a judgment for defendants, plaintiff appeals. Affirmed.

John C. Moore, for appellant. John D. Smoot, McKee & Jayne, and Mudd & Wagner, for respondents.

MACFARLANE, J.


This action is upon the official bond of Joel Ewing, as collector of Scotland county, to recover certain sums retained by him on settlements as commissions, in excess, as is charged, of what was due him under the law. Defendants pleaded the settlements in bar. On the trial it was shown that Ewing was collector of the county during the years 1888 and 1889, and the other defendants were securities on his bond. That in 1888 he made settlement with the county court, in which he charged himself with $89,064.89 taxes received for collection between March, 1887, and March, 1888, and with collections amounting to $47,867.52. He was allowed 4 per cent. commissions on the collections. In his settlement made in March, 1889, he charged himself with $75,836.87 as taxes coming into his hands for collection between March, 1888, and March, 1889, and with $43,246.17 collections. He was allowed 4 per cent. commission on the amount collected. For the year 1888 there was levied by the county court, without an order from the circuit court or judge, the sum of $41,343.34, to pay certain judgments against the county rendered upon interest coupons on bonds of the county given in aid of railroads. For the year 1889 the sum of $26,590.87 was levied for like purposes, also without the order of the circuit court or judge. These levies were not made at the time the general levies for county purposes were made. Under the evidence...

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8 practice notes
  • Kansas City v. Halvorson, No. 38611.
    • United States
    • United States State Supreme Court of Missouri
    • December 6, 1943
    ...Quinlan v. Keiser, 66 Mo. 605; Marmon v. Waller, 53 Mo. App. 610; McKeen v. Bank, 74 Mo. App. 281; State ex rel. Scotland County v. Ewing, 116 Mo. 129, 22 S.W. 476; State ex rel. Shannon County v. Hawkins, 169 Mo. 615, 70 S.W. 119; Gilbert v. Malan, 100 S.W. (2d) 606; 1 C.J., p. 23, sec. 2,......
  • Lamar Tp. v. City of Lamar, No. 18020.
    • United States
    • United States State Supreme Court of Missouri
    • July 14, 1914
    ...cases of Scott Co. v. Leftwich, 145 Mo. 34, 46 S. W. 963, State ex rel. v. Shipman, 125 Mo. 436, 28 S. W. 842, State ex rel. v. Ewing, 116 Mo. 129, 22 S. W. 486, and State ex rel. v. Hawkins, 169 Mo. 615, 70 S. W. 119, were all cases of settlements made by the county with county officers; i......
  • Coleman v. Kansas City, No. 37652.
    • United States
    • United States State Supreme Court of Missouri
    • October 30, 1941
    ...v. City of Lamar, 261 Mo. 171, 169 S.W. 12; Scott County v. Leftwich, 145 Mo. 26, 46 S.W. 963; State ex rel. Scotland County v. Ewing, 116 Mo. 129, 22 S.W. 476. (e) The cases of Nodaway v. Kidder, 344 Mo. 375, 129 S.W. (2d) 857, and State v. Weatherby, 344 Mo. 848, 129 S.W. (2d) 887, are to......
  • St. Louis S. W. Ry. Co. of Texas v. Spring River Stone Co.
    • United States
    • Court of Appeal of Missouri (US)
    • March 3, 1913
    ...of the defendant. There is no controversy here as to the facts material to a decision of this case. In the case of State ex rel. v. Ewing, 116 Mo. 129, 22 S. W. 476, an action was brought upon the official bond of the county collector to recover certain sums retained by him on settlements f......
  • Request a trial to view additional results
8 cases
  • Kansas City v. Halvorson, No. 38611.
    • United States
    • United States State Supreme Court of Missouri
    • December 6, 1943
    ...Quinlan v. Keiser, 66 Mo. 605; Marmon v. Waller, 53 Mo. App. 610; McKeen v. Bank, 74 Mo. App. 281; State ex rel. Scotland County v. Ewing, 116 Mo. 129, 22 S.W. 476; State ex rel. Shannon County v. Hawkins, 169 Mo. 615, 70 S.W. 119; Gilbert v. Malan, 100 S.W. (2d) 606; 1 C.J., p. 23, sec. 2,......
  • Lamar Tp. v. City of Lamar, No. 18020.
    • United States
    • United States State Supreme Court of Missouri
    • July 14, 1914
    ...cases of Scott Co. v. Leftwich, 145 Mo. 34, 46 S. W. 963, State ex rel. v. Shipman, 125 Mo. 436, 28 S. W. 842, State ex rel. v. Ewing, 116 Mo. 129, 22 S. W. 486, and State ex rel. v. Hawkins, 169 Mo. 615, 70 S. W. 119, were all cases of settlements made by the county with county officers; i......
  • Coleman v. Kansas City, No. 37652.
    • United States
    • United States State Supreme Court of Missouri
    • October 30, 1941
    ...v. City of Lamar, 261 Mo. 171, 169 S.W. 12; Scott County v. Leftwich, 145 Mo. 26, 46 S.W. 963; State ex rel. Scotland County v. Ewing, 116 Mo. 129, 22 S.W. 476. (e) The cases of Nodaway v. Kidder, 344 Mo. 375, 129 S.W. (2d) 857, and State v. Weatherby, 344 Mo. 848, 129 S.W. (2d) 887, are to......
  • St. Louis S. W. Ry. Co. of Texas v. Spring River Stone Co.
    • United States
    • Court of Appeal of Missouri (US)
    • March 3, 1913
    ...of the defendant. There is no controversy here as to the facts material to a decision of this case. In the case of State ex rel. v. Ewing, 116 Mo. 129, 22 S. W. 476, an action was brought upon the official bond of the county collector to recover certain sums retained by him on settlements f......
  • Request a trial to view additional results

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