69 Miss. 109 | Miss. | 1891
delivered the opinion of the court.
The compensation provided by our laws for tax-collectors was designed to cover cases where collections are actually
Section 2, chapter 66, acts of 1890, authoi’izes all railroad companies liable to levee taxes to pay directly to the treasurer of the levee board all such taxes, upon procuring from the auditor his warrant authorizing such treasurer to receive the same; and when such taxes are paid directly to such treasurer, the levee board shall allow the collector such commissions as he would have been entitled to receive if such taxes had been collected by him ; and this covers the solitary exception of compensation without collection just referred to.
The third section of this act of 1890 makes it the duty of the treasurer of the levee board to notify the tax-collector of delinquency, in case any railroad company fails to pay its levee taxes to such treasurer; and it is then made the duty of the collector to proceed to collect the taxes due as now required by law.
An examination of our statutes shows clearly that there is no provision for commissions where no collections of taxes are made, with the one solitary exception hereinbefore noticed. There is no compensation for official services where no official services are, in fact, rendered.
The ease is analogous to that of Wynne, Adm’r, v. The Mississippi and Tennessee Railroad Company, 45 Miss. The question in that case was whether a sheriff was entitled to com
We find this view disposes of the case as it is now before us, and we express no opinion upon any other question discussed by counsel.
Reversed and remanded.