129 Iowa 277 | Iowa | 1906
On January 25, 1898, a contract in writing was entered into between the board of supervisors of the defendant county and plaintiff, whereby the latter was employed to make in book form a complete list of all delinquent personal taxes due said county for the years 1892 to 1896, inclusive, and to collect such taxes, using all diligence and energy necessary therefor. It was provided in the writing that plaintiff should turn over to the county treasurer all moneys so collected, “ without any other expense to the first party [the county] except as hereinafter provided.” Provision is then made for payment to plaintiff of 30 per cent, of all moneys collected by him directly, and 25 per cent, of all moneys paid directly to the county treasurer by delinquent taxpayers. It was further provided that at the expiration of the contract the books compiled or made up by plaintiff should be the property of the county.
Contemporaneous with the making of the contract, plaintiff was appointed by the county treasurer of said county as tax collector under the provisions of Code, sec. 1407. He at once entered upon the employment, made up the lists provided for, and proceeded to make collections. Included in the latter were the taxes as levied, interest thereon, and a collector’s fee of 5 per cent, as' authorized to be collected by said Code, sec. 1407. The total amounts collected were turned over by him as collected to the county' treasurer, and from time to time he presented to the board statements of the work done by him, and his claims for compensation according to the terms of the contract. The total amount collected by plaintiff was the sum of $7,650, and there was paid to him, on account thereof, the aggregate sum of $3,655, being the full amount claimed under the contract.
It follows that upon plaintiff’s appeal the judgment should be, and it is, affirmed. On defendant’s appeal the judgment is reversed, and the cause is remanded for further proceedings not inconsistent with the views expressed in this opinion.
Affirmed on plaintiff’s appeal. Reversed on defendant’s appeal.