Board of Com'rs v. Burns

29 P. 894, 3 Wyo. 691, 1892 Wyo. LEXIS 12
CourtWyoming Supreme Court
DecidedApril 19, 1892
StatusPublished
Cited by15 cases

This text of 29 P. 894 (Board of Com'rs v. Burns) is published on Counsel Stack Legal Research, covering Wyoming Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Board of Com'rs v. Burns, 29 P. 894, 3 Wyo. 691, 1892 Wyo. LEXIS 12 (Wyo. 1892).

Opinions

Groesbeck, C. J.

This cause was submitted to the trial court on an agreed atatement of facts. From this it appears that the defendant in error was elected to the office of treasurer of Converse county at the first state eiection, held September 11, 1890, for the term of two years commencing on the first Monday of January, 1891, and that he qualified as such officer, assumed the duties of his office on said day of the beginning of his term, and continued to act as such officer until the 1st day of October, 1891. The first state legislature, by an act approved January 10, 1891, classified the several counties of the state on the basis of the assessed valuation, for the purpose of determining the salaries to be paid to county officers; and Converse county, being a county of the third class, as defined in the act, — that is, having then an assessed valuation of more than $900,000 and not exceeding $2,-000,000, — its county treasurer received, and was entitled to receive under the terms of the act, an annual salary of $1,000. By the annual assessment for the year 1891, which, it is stipulated, was finally fixed and itemized according to law on the 12th day of August, 1891, the county, had an assessed valuation of $2.-125,347.61, which would classify it as a county of the second class under the act, it then having an assessed valuation of more than $2,000,000 and not exceeding $5,000,000, the salary of the treasurer of such second-class county being fixed by the statute at $1,800 per annum. Defendant in error presented to the board of the county commissioners of his county on October 6,1891, his three separate claims or accounts for services as county treasurer, —one for salary for the month of July, 1891, for $83.33; one for $126.55 for the month of August, being $32.88 for the first 12 days of that month, and $93.67 for the remainder of the month; and one for the month of September for $150, — these three accounts aggregating $309.88. Prior to the 13th day of August, 1891, these accounts computed the salary of the county treasurer at the yate of $1,000 per annum, and from that date at the rate of $1,800 per annum. The county board allowed the sum of $250, reckoning the services of [693]*693the treasurer at the rate of .$1,000 per annum for the entire time — three months —covered by these accounts, and rejected and disallowed the excess of $109.88. The defendant in error brought suit, and obtained judgment in the district court for Converse county for the sum disallowed by the board, and thecounty board brings -error here.

Before proceeding with the discussion of the points involved in the case, it is proper to call attention to the apparent mistake in the agreed statement of facts, to the effect that the assessment of the county was completed for the year 1891 on the 12th day of August of that year. The papers submitted as part of the evidence of the case, as the record discloses, show that the state board of equalization notified the clerk of Converse county that there was no change in the assessment of property of said county as made by the county board of equalization, which is composed of the county commissioners, in the sum of $1,637,966.50, and appended its assessment of the railway and telegraph lines in said county. — a duty by statute to be performed by the state board exclusively, — in the sum of $587,-382.11. This notice of the state board was dated August 18, 1891, and was filed in the office of the county clerk, as is shown by his certificate, on the 27th day of that month. It therefore appears that the assessment of Converse county was not completed and could not have been ascertained on the 12th day of August, 1891, the date fixed therefor in the agreed statement of facts, as the assessment of the railway and telegraph lines must be entered on the assessment roll before the assessment could be fully completed. We have nothing before us to show the accurate date of the completion of the assessment except the agreed statement of facts, and what we judicially know from the statute, that, as the taxes are levied by the county board on the first Monday of September of each year, it may be presumed that the assessment roll was fully completed, and the assessment of thecounty ascertainable, on that day in 1891. The constitution of this state (article 14, § 1, “Salaries”) provides, that “all state, city, county, town, and school officers (except justices of the peace and constables in precincts having less than fifteen hundred population, and excepting court commissioners, boards of arbitration, and notaries public) shall be paid fixed and definite salaries. The legislature shall from time to time fix the amount of such salaries as are not already fixed by this constitution, which shall in all cases be in proportion to the value of the services rendered and the duty performed. ” Section 2 of the same article provides that the officers excepted in the foregoing section 1 shall have fees, which they shall accept as full compensation, and that ail other state, county, city, town, and school officers (those having salaries instead of fees) shall account for all fees received by them, and pay the same into the proper treasury when collected. Section 3 of the same article provides “the salaries of county officers shall be fixed by law within the following limits,” and then follows the maximum limits to be paid to the several county officers enumerated. The following provisions govern the salaries of county treasurers. In counties having an assessed valuation not exceeding $2,-000,000 the county treasurer shall not be paid more than $1,000 per year; in counties having an assessed valuation of more than $2,000,000, and not exceeding $5,000,-000, the county treasurer shall not bo paid more than $1,800 per year; in counties having more than $5,000,000 assessed valuation thecounty treasurer shall not be paid more than $2,000 per year. The first state legislature obeying this constitutional direction passed the act referred to, (chapter 55, Sess. Laws Wyo. 1890-91,) classifying tbe counties of the state, in the following language: “Section 1. For the purposes of this act the counties of this state are classified as follows: Counties having more than five million dollars assessed valuation shall be counties of the first class; counties having assessed valuation of more than two million dollars, and not exceeding five million dollars, shall be counties of the second class; counties having assessed valuation of more than nine hundred thousand dollars, and not exceeding two million dollars, shall be counties of the third class; counties having an assessed valuation of less than nine hundred thousand dollars shall be counties of the fourth class. ” At the time of the passage of this act defendant in error had already commenced his term of office. His county was then classified as a county of the third class, and he was entitled to an annual salary of $1,000, He insists that by the assessment of 3891, completed, as alleged in the statement of facts, August 12th, his county having an [695]*695assessed valuation of more than $2,000,-000, and not exceeding $5,000,000, it passed from the third to the second class, and, as its treasurer, he at once became entitled to receive a salary of $1,800 annually, the compensation fixed in the act for such officers of counties of the second class.

It was conceded in argument that the legislature had a right to fix the salary of defendant in error according to the assessed valuation of the counties, not only by virtue of these provisions of article 14 of the constitution, but by the closing clause of section 32 of article 3.

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Bluebook (online)
29 P. 894, 3 Wyo. 691, 1892 Wyo. LEXIS 12, Counsel Stack Legal Research, https://law.counselstack.com/opinion/board-of-comrs-v-burns-wyo-1892.