176 Ind. 353 | Ind. | 1911
The $4 “for retail liquor license,” and the $1 “for taking, approving and indexing and recording bond,” are fees for the services of the auditor in performing the duties imposed upon him in regard to said liquor license and said bond. Such fees were, under some earlier laws, the property of the auditor, but under said act of 1895 they are the property of the county, and must be collected and paid into the county treasury, to reimburse the county, in part at least, for the salary of the auditor. Ryan v. State (1910), 174 Ind. 468.
The fees, however, provided by and mentioned in the Proctor law are not for the services of any officer or person, but are paid for the privilege of carrying on the business of a retail liquor dealer under the- laws of the State forbidding the operation of such business except by those who obtain such license. 23 Cyc. 71, 105, 106.
It was in this sense that the word “fees” is used in the last clause of §5 of the act of 1911, supra, which provides that the license fees required by this act shall be paid into the tuition fund of the county. They do not belong to the county fund, but are a part of the school fund, and can
We hold, therefore, that when a renewal of a license is obtained under the provisions of the Proctor law, the person obtaining such renewal must pay said fees of $é and $1, as provided in §7325, supra.
It follows that the court erred in overruling appellant’s demurrer to each paragraph of the complaint. Judgment reversed, with instruction to sustain the demurrer, and for further proceedings in accordance with this opinion.