67 Neb. 213 | Neb. | 1903
This is an action brought by defendant in error against plaintiff in error, Red Willow county. The facts sufficiently appear from the petition filed in the district court, the material portions of which are as follows: “On [and] between the 2nd day of February, 1899, and the 4th day of January, 1900, the plaintiff was the duly appointed, qualified and acting deputy sheriff of Red Willow county, Nebraska; that on and between said 2nd day of February, 1899, and the 4th day of January, 1900, there were issued by the county treasurer of said Red Willow county two hundred distress Avarrants for delinquent taxes; that said distress warrants 'were, by said county treasurer, duly delivered to the plaintiff as such deputy sheriff for collection; that upon receiving said distress Avarrants the plaintiff made diligent search for property Avhereon to leAry the same, but Avas unable to find any property in said county subject to levy under said distress Avarrants. Thereupon plaintiff indorsed upon each of said distress warrants his return that he was unable to collect the same for Avant of property upon which to levy, and returned the same to the county treasurer of sa;d county; that at the time of making the return of said Avarrants as aforesaid, the plaintiff also indorsed upon each of them his fees for making said searches and returns amounting to the sum of fifty cents on each warrant.” In addition to the foregoing, the petitioner recited the filing of the claim before five board of county commissioners of the county, and their rejection and dis-alloAvance of the claim ; a copy of the claim being attached to and made a part of the petition. To this petition plaintiff in error filed a general demurrer, Avhich was by the trial court overruled. Plaintiff in error declining further to plead, and electing to stand upon its demurrer, judgment was entered against the county in favor of defendant in error in the sum of $100 and costs, being the amount prayed for in the petition. The one question presented in this court is the correctness of the action of the trial court
It is Avell settled in this state that an officer can charge only such fees for the performance of services as are al-loAved by law, and that services performed by an officer for AAdiich the statute does not expressly authorize a charge must be performed gratuitously. Stoner v. Keith County, 48 Nebr., 279; State v. Meserve, 58 Nebr., 451. We have made a careful examination of the statute and are unable to find any authority under Avhich the fees recovered by defendant .in error in the trial court can be legally collected, either by the county treasurer or the sheriff acting under his direction. The principle involved in this case was before this court in Kane v. Union P. R. Co., 5 Nebr., 105, where it Avas said: “Under the revenue laws, a collector of taxes has not the right to demand and receive from the taxpayer the commissions and five per cent, penalties, unless he has made a 'distress and sale’ of the taxpayer’s property in payment of his taxes. A mere levy and payment without sale do not entitle the officer to these penalties.” In that case a levy had been duly made upon personal property of the delinquent tax debtor. Payment was afterwards made by him and the levy discharged. It was held that the sheriff Avas not entitled to the commissions and the penalties unless in addition to making a levy he had also made a sale. Whether a deputy sheriff, such as defendant in error alleges himself to be, could recover fees from the county in any case without averments in his petition in addition to those set out, may well be doubted; but it is clear that under the statute and the state of facts as disclosed by the petition, even the sheriff, to whom the distress warrants might properly have been delivered, would not be entitled to compensation from the county for a return made upon such warrants that no property had been found. Experience has demonstrated that a large amount of personal-property taxes is never collected. This was in contemplation of the legislature when it made provision for relieving the county treasurer
For the reasons stated in the foregoing-opinion, the judgment of the district court is reversed, and the cause remanded.
Reversed and remanded.