86 Neb. 436 | Neb. | 1910
The defendant Wright held the office of treasurer of Gage county for the two years’ term ending on the 7th of January, 1904. Each year of this term he retained, in addition to his own salary, and paid out to his deputies and assistants $2,400. This action was brought, upon his official bond to recover a part of the money so paid out by him, which it was claimed was in excess of the amount allowed by law to be so paid. The question presented depends upon the construction of the act of the legislature of 1901 regulating the fees of county officers. Laws 1901, ch. 35. That act provides that, when the fees of the county treasurer -exceed $2,000 a year, such excess shall be paid into the county treasury. There are several provisos added to the section. The first is that in' counties having over 25,000 inhabitants the county treasurer shall receive $3,000 per annum, and shall be furnished by the county commissioners the necessary clerks or assistants, whose combined salaries shall not exceed the sum of $2,400 per annum. The second proviso is “that, if the duties of any of the officers above named in any county of this state shall be such as to require one or more assistants or deputies, then such officers may retain an amount necessary to pay for such assistants or deputies not exceeding the sum of seven hundred ($700) dollars per year for each of such
Gage county lias a population of more than 25,000 and less than 60,000. The county insists that the second proviso limited the amount to be paid to each assistant to $700. The contention' of the defendant is that the case comes within the first proviso, which justifies the expenditure of $2,400 for clerks and assistants. The county further contends that the county commissioners did not upon application find that the clerks and assistants were necessary, and did not prescribe the number of deputies or assistants, as contemplated by the last proviso of the act, and that for that reason the payment of these fees by the county treasurer was illegal. The cause was tried bj the judge without a jury, who found that $50 of the money so paid out was not properly authorized by the county commissioners, and required the treasurer to refund that amount to the county, Avith interest, and found the other issues in favor of .the defendant.
One of the first rules for the construction of statutes is that the court will give effect to all parts of the statute if practicable. If the language of the second proviso is .to be taken literálly, there is a substantial conflict betAveen
The legislature of 1905 recognized the apparent uncertainty of the statute, and again amended the law by inserting some more definite provisions. Among others so inserted, is the provision that in counties having over 23,000 and less than 60,000 inhabitants the treasurer shall be furnished one deputy or chief clerk with a salary of $1,400; a clerk with a salary of $1,000, and another clerk with a salary of $600, increasing the amount that may be expended for assistants to the county treasurer in counties of this class to $3,000. If we say that by the act of 1901 all counties are divided into classes with reference to the work of the county treasurer, and that in those of one class having over 25,000 and under 60,000 inhabitants the treasurer is allowed assistants, whose combined salaries may be $2,400, and in all counties having 25,000 or less the rule of the second proviso obtains, we shall give effect to both the provisos, and with that construction the act is, in that respect at least, consistent with itself.
The second contention of the county is that the last, jmoviso of the act applies to all counties, and that in this case the county board did not find that the assistants employed by the county treasurer were necessary, and did not prescribe the number of deputies or assistants, nor the time for which they might be employed, nor the compensation that each should receive. The trial court found that
In this view of the law, the judgment of the district court is correct, and is
Affirmed.