232 P. 22 | Okla. | 1924
This action was instituted in the district court of Logan county, Okla., by plaintiff in error, against the defendants in error, to recover a certain sum of money and interest thereon, which had been collected by the county treasurer of Logan county, defendant, as penalties on taxes payable to the city of Guthrie for the years 1911 to 1918 inclusive.
Plaintiff alleges that by reason of certain provisions of its charter it is entitled to all penalties paid on delinquent taxes. The charter also provides the manner of payment of all taxes and penalties collected by the county treasurer to the city treasurer.
The defendants interposed a demurrer to plaintiff's petition which was by the court sustained, upon the ground that the petition did not state a cause of action in favor of the plaintiff and against the defendants. Plaintiff elected to stand on the demurrer, and appealed from the judgment of the court, and assigns as error the action of the court in sustaining the demurrer. The question of law involved in this case, with reference to the right of the city to the penalties upon taxes, has been determined in the case of George K. Hunter, County Treasurer, v. State ex rel. City of Shawnee,
"The penalties are not created by the levy of the taxes nor has the Legislature authorized the city or the county to impose the same, and the fund being created by the Legislature it follows that the Legislature has the right to dispose of said fund to the same extent as other fines and penalties arising from the violation of other laws of the state or the failure to perform other duties" *238
— citing the cases of New Whatcom v. Roeder,
By the Court: It is so ordered.