196 P. 196 | Idaho | 1921
Appellant brought this action to recover a certain sum of money paid as taxes to respondent under protest. It stands admitted that on the second Monday of April, 1916, there were no outstanding county warrants
The board of county commissioners derives its power to levy taxes solely from the statute. Under the section quoted it has no power to levy a tax for the purpose of establishing a warrant redemption fund, unless there are unpaid county warrants issued prior to the second Monday of April in the year in which the levy is made. No authority can be found in art. 7, sec. 15, of the constitution for the levy by the county commissioners of a tax for that purpose except through legislative action. The case of Peavy v. McCombs, 26 Ida. 143, 140 Pac. 965, has no application to the question here presented.
The judgment is reversed and the trial court directed to overrule the demurrer to the complaint. Costs awarded- to appellant.