| Idaho | Nov 27, 1891
Petitioner asks the court for a writ of mandate to compel the respondent to allow his account at the rate of three per cent upon the sum of $149.96 belonging to the state, and collected in Boise county, under section 1679, and the fifth subdivision of section 2157 of the Revised Statutes of Idaho. To the petition the respondent interposes a general demurrer. Section 4 of an act concerning fees and compensation of county officers (1st Sess. Laws Idaho, p. 179), so far as it relates to the compensation of the auditor in the assessment and collection of taxes, is as follows: “As the auditor, he is allowed and may receive, when not otherwise provided by law, fees as follows: For all services in connection with the assessment and collection of taxes and other duties relating to revenue, for each year, except licenses, ten cents per name.” Section 8 of the same act provides “that all acts and parts of acts inconsistent with this act be, and the same are hereby, repealed.” Such parts of section 1679, and subdivision 5 of section 2157 of the Revised Statutes, as relates to the fees of the