164 Ind. 690 | Ind. | 1905
Action by appellee, as treasurer of Orange county, against appellant, an incorporated town within said county, to recover for services in collecting appellant’s municipal taxes for the years 1901 and 1902, amounting in the aggregate to $13,564, including $6,113 of school taxes.
The single question presented, and which arises alike upon the demurrer to the complaint and conclusions of law, challenges appellee’s right to maintain the action. Erom the outset it should be borne in mind that this is a suit by a county officer to recover a compensation to which he claims to have become entitled while, and by exercising the powers and performing the duties of, county treasurer.
1. The legislature, by §4249 Burns 1901, Acts 1885, p. 199, has made it the duty of county treasurers to collect the taxes of incorporated towns within their respective counties, whenever the same appears upon the county duplicate in the manner provided by the statute. It is not to. be implied from his office that the county treasurer is to collect only the taxes belonging to the county, but when required according to legislative direction he must collect all the taxes assessed within the borders of his county, whether state, township, or town, including also special assessments for the improvement of streets, highways and drains, without reference to locality or district. And it may be said to be as much his duty, as county treasurer, to collect the one class as the other. The officer accepts the office not only subject to all the positive duties affixed to it, but subject also to all the duties that may be subsequently imposed directly by the General Assembly or by others upon authority granted by the legislative body.
Appellee, to sustain the judgment, relies upon §§4390, 4391 Burns 1901, §§3353, 3354 E. S. 1881, which provide that the trustees of an incorporated town may, at their option, deliver the town tax duplicate to the county auditor,
2. Section 6426, supra, provides: “The county officers named herein shall be entitled to receive for their services, the compensation specified in this act, * * * and they shall receive no other pompensation whatever;” that is, for performing all the usual and appropriate duties imposed upon the office by legislative authority the officer shall only be entitled to receive the salary and such other allowances as are specified in the act. In addition to the specific salary allowed the treasurer, he is entitled by the act to six per cent, upon all delinquent taxes collected by him (§6525 Burns 1901, Acts 1897, p. 171), and these two1 items make up the sum total of his compensation for the performance of all the duties pertaining to the office of county treasurer. The chargeable fees collected by this officer must be reported to the auditpr each quarter, and kept in the treasury, marked “treasurer’s fund” (§6530 Burns 1901, Acts 1895, p. 319, §124), and the treasurer’s want of title thereto is very clearly stated by the act in these words: “Nothing herein contained shall be construed in any event
3. As we have seen, treasurers are allowed, in addition to their salary, six per cent, of the amount of delinquent taxes collected by them, and this they are doubtless entitled to against incorporated towns as well as against the county; but our attention has not been directed to any provision of the law, now in force, by which their compensation may be increased above their fixed salary, except by commission on delinquent taxes collected as above noted.
It follows that the court erred in overruling the demurrers to the complaint. Judgment reversed, and cause remanded, with instructions to sustain the demurrer to each paragraph of the complaint.