63 Iowa 413 | Iowa | 1884
The demurrer, as a ground thereof, set up that the petition shows that the plaintiff has received all he was entitled to under the law, and that the compensation fixed was unauthorized by law, and void.
Section 3793 of the Code provides that the treasurer shall receive, “(1) three-fourths of one per cent for all money collected by him on taxes due any incorporated city or town, to
Three per cent of the money collected would amount to $1,967.84. Plaintiff received some $275 more than the percentage allowed by law. But he claims that, under another subdivision of the section of the Code above cited, the board of supervisors allowed him $2,244.50 as salary, in addition to percentage allowed by law. The board had no authority to make such an allowance, because the allowance, in addition to the percentage, would exceed $1,500 per year. See snbdiv. 5, § 3793. Plaintiff, however, claims that he should be paid to the extent of $1,500 per annum. We think the district court correctly held otherwise, because, according to the averments of the petition, the plaintiff has received all that he is entitled to receive. If the board intended to increase the compensation to $1,500, which they might have done under the law, they surely would have made the increase to that amount. But, according to the averments of the petition, they attempted to increase the salary to more than $2,100, which was wholly unauthorized and void; and plaintiff cannot be allowed to take advantage of it. The allowance being void, we do not think that the plaintiff should be allowed to claim the benefit of it to the extent to which the board might lawfully have increased the salary.
Affirmed.