Beard v. State ex rel. Gotta
This text of 95 N.E. 1103 (Beard v. State ex rel. Gotta) is published on Counsel Stack Legal Research, covering Indiana Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
[355]*355
The $4 “for retail liquor license,” and the $1 “for taking, approving and indexing and recording bond,” are fees for the services of the auditor in performing the duties imposed upon him in regard to said liquor license and said bond. Such fees were, under some earlier laws, the property of the auditor, but under said act of 1895 they are the property of the county, and must be collected and paid into the county treasury, to reimburse the county, in part at least, for the salary of the auditor. Ryan v. State (1910), 174 Ind. 468.
The fees, however, provided by and mentioned in the Proctor law are not for the services of any officer or person, but are paid for the privilege of carrying on the business of a retail liquor dealer under the- laws of the State forbidding the operation of such business except by those who obtain such license. 23 Cyc. 71, 105, 106.
It was in this sense that the word “fees” is used in the last clause of §5 of the act of 1911, supra, which provides that the license fees required by this act shall be paid into the tuition fund of the county. They do not belong to the county fund, but are a part of the school fund, and can [356]*356be used only for such purposes as tbe law concerning the “tuition fund” provides. Por the privilege of engaging in the business of a retail liquor dealer, it is evident that only the fees for such privilege provided by the Proctor law can be required under said last clause of §5 of said law. In other words, if there were other laws fixing the fees to be paid for such privilege when the Proctor law went into effect, only the fees for such privilege provided in the Proctor law can be required. It is clear that the word “fees,” used in the last clause of said §5, has no reference to the “fees” provided for in §7325, supra, for the services of the county auditor in issuing the license and approving, indexing and recording the bond.
We hold, therefore, that when a renewal of a license is obtained under the provisions of the Proctor law, the person obtaining such renewal must pay said fees of $é and $1, as provided in §7325, supra.
It follows that the court erred in overruling appellant’s demurrer to each paragraph of the complaint. Judgment reversed, with instruction to sustain the demurrer, and for further proceedings in accordance with this opinion.
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Cite This Page — Counsel Stack
95 N.E. 1103, 176 Ind. 353, 1911 Ind. LEXIS 131, Counsel Stack Legal Research, https://law.counselstack.com/opinion/beard-v-state-ex-rel-gotta-ind-1911.