State v. Adams

Decision Date18 February 1903
Citation172 Mo. 1,72 S.W. 655
PartiesSTATE ex rel. LINN COUNTY v. ADAMS et al.
CourtMissouri 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.

BRACE, P. J.

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):

"Sec. 9130. There shall be in each county of this state, except the city of St. Louis, a county board of equalization, which board shall consist of the county clerk, who shall be secretary of the same, but have no vote, the county surveyor, the judges of the county court, and the county assessor, which board shall meet at the office of the county clerk on the first Monday in April of each year. * * *

"Sec. 9131. Said board shall have power to hear complaints, and to equalize the valuation and assessments upon all real and personal property within the county which is made taxable by law, and having each taken an oath administered by the clerk fairly and impartially to equalize the valuation of all the taxable property in such county, shall immediately proceed to equalize the valuation, and assessment of all such property, both real and personal, within their counties respectively, so that each tract of land shall be entered on the tax book at its true value. * * *

"Sec. 9133. The said board shall hear and determine all appeals made from the valuation of property made by the assessor in a summary way and shall correct and adjust the assessment accordingly. The county clerk shall keep an accurate record of the proceedings and orders of the board, and the assessor shall correct all erroneous assessments, and the clerk shall adjust the tax book according to the orders of said board, and the orders of the state board of equalization. * * *

"Sec. 9135. In case the report from the state board of equalization be not received at or during the session of said county board, then it shall be the duty of the county clerk to adjust the tax books according to such report when received.

"Sec. 9136. The members of the county board of equalization shall receive the sum of three dollars per day for each day they shall act as such board."

"Sec. 9381. The county clerk shall be allowed fees at the same rate for making out the railroad tax book as he may receive for like services in making out tax books under the general revenue law of the state."

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: "Linn county to George W. Adams, Debtor: Four (4) days' services, secretary of the board of equalization, $12; publishing proceedings of the board of equalization, $10.50; notifying banks et al. of action of board of equalization, $2.50; recording proceedings of board of equalization, $56.70; adjusting assessment books, 137,894 words and figures, total $219.60. I, George W. Adams, do hereby certify the above account to be correct, and no part thereof paid. George W. Adams, Secretary County Board of Equalization." 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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