Red Willow County v. Smith
This text of 93 N.W. 151 (Red Willow County v. Smith) is published on Counsel Stack Legal Research, covering Nebraska Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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 [215]*215in overruling the demurrer. To determine this question the county prosecutes error to this 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 [216]*216and. his bondsmen under certain circumstances from liability for failure to collect such taxes. It is very apparent that if a county treasurer were permitted to issue distress warrants against persons wlxo were unable to pay their personal-property tax, many of whom might not even be residents of the state, much less residents of the county at the time the distress warrant was issued, and charge up to the county a fee of fifty cents for making a return upon such warrant that no property was found, it would lead to consequences not contemplated by the legislature. An arrangement like this would be to offer a premium to the county treasurer to .increase his own fees at the expense of Hie public without increasing the public revenues; and if the county treasurer could not himself charge such fees, it is apparent that, a sheriff, to whom such distress warrants had been delivered, could not. It is clear that the petition wholly fails to state a cause of action. The demurrer should have been sustained. The judgment of the trial court in overruling the saixie is wrong. • It is therefore recommended that the judgment be reversed and the cause remanded.
For the reasons stated in the foregoing-opinion, the judgment of the district court is reversed, and the cause remanded.
Reversed and remanded.
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Cite This Page — Counsel Stack
93 N.W. 151, 67 Neb. 213, 1903 Neb. LEXIS 382, Counsel Stack Legal Research, https://law.counselstack.com/opinion/red-willow-county-v-smith-neb-1903.