State v. Adams
Decision Date | 18 February 1903 |
Citation | 172 Mo. 1,72 S.W. 655 |
Parties | STATE ex rel. LINN COUNTY v. ADAMS et al. |
Court | Missouri Supreme Court |
1. Rev. St. 1899, c. 149, § 9130, creates in each county a board of equalization, consisting of the county clerk, as secretary, and others. Sections 9131, 9133, and 9135 point out the duties of the board, and provide that the clerk shall keep an accurate record of the proceedings, and adjust the taxbook according to the orders of the board; and section 9136 provides that the members shall receive $3 a day for each day they shall act as such board. Held, that the county clerk is entitled to $3 a day, and not entitled to any other fees or compensation; the clerical duties imposed on him being in his capacity as county clerk.
2. Where the county clerk was ex officio a member of the county board of equalization, and received, as secretary of such board, fees to which he was not entitled as compensation, and failed to account therefor in his return of fees received, the sureties on his official bond as county clerk were liable, notwithstanding that he received the fees as "secretary of the board of equalization."
Appeal from circuit court, Linn county; Jno. P. Butler, Judge.
Action by the state, on the relation of Linn county, against George W. Adams, as clerk thereof, and the sureties on his official bond. From a judgment for plaintiff, defendants appeal. Affirmed.
A. W. Mullins, W. K. Amick, and Harry K. West, for appellants. E. B. Fields and Thos. P. Burns, for respondent.
This is a suit by Linn county against George W. Adams, clerk of the county court of said county, and the sureties on his official bond, to recover the sum of $167.32, which it is alleged he received as fees of his office in excess of the amount which he is by law allowed to retain, and which he refuses to account for. The judgment was for the plaintiff, and the defendants appeal.
The determination of the questions raised in the case depends upon the construction of the following provisions of the revenue act (Rev. St. 1899, c. 149):
These provisions are to be considered in connection with section 3239, Rev. St. 1899, which prescribes the fees allowed county clerks for their services.
At the session of the Linn county board of equalization in April, 1899, the said George W. Adams was present, and discharged the duties imposed upon him by the foregoing statutory provisions. The board was in session four days. Afterwards, at the May term of the county court, and on the 2d of May, 1899, he presented to said court the following account: Which was allowed by said court, a warrant ordered therefor, and duly paid. For the year 1899 the said Adams received, as county clerk, the sum of $3,697.73, not including said...
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