74 Iowa 24 | Iowa | 1888
■The first question to be determined is, was there any lawful authority for retaining the sums in dispute ás a commission for the collection of the tax ? If such authority exists, it must be by reason of some statute, for it has always been held in this state that a public officer is not entitled to any official fees except such as are provided by law. Counsel for appellant cite us to several sections of the Code, and claim that authority fbr retaining the three per cent, is found therein. Reference is first made to chapter 123, of the Acts of the Sixteenth General Assembly. It is provided by section two of that act that railroad aid taxes shall be collected in the same manner and be subject to the same penalties for nonpayment as other taxes. We are further cited to subdivisions one and two of section 3793 of the Code, which provide that the treasurer shall receive for his compensation “three-fourths of one per cent, of all money collected by him as taxes due any incorporated city or town, to be paid out of tile same,”' and “three per cent, of all taxes collected by him for all other tax funds, to be paid out of the county treasury.” It is contended that the clause authorizing three per cent, as compensation for collection applies to all tax funds. We ‘ think it is probably correct that in making up the amount of the treasurer’s annual salary as between the county and himself the three per cent, should apply to all tax funds, including the railroad aid tax. But there is no authority in any statute to which our attention has been called for reducing any fund by deducting the
In our opinion the judgment of the district court should bo Aebiemed.