Burks v. Commissioners

*181Simmons, C. J.

The commissions allowed to county treasurers under section 3703 of the code, viz., two and a half per cent, on all sums received and paid out up to $10,000, and one and a quarter per cent, on all sums in excess of that amount, are to he computed upon their annual receipts and disbursements. The fact that these officers are required by section 508(a) of the code to make returns to the grand juries of their respective counties at each term of the superior court does not authorize a county 'treasurer to strike a balance at every such term, charge two and a half per cent, on all sums received and paid up to $10,000, as shown by his account thus balanced, and then begin a new account and charge the same rate of commissions on amounts included in it up to $10,000, and in this manner realize that rate of commissions on amounts received and disbursed in the same year in excess of $10,000. The fact that the grand juries have approved the treasurer’s returns as submitted to them cannot affect the question as to the amount of his lawful compensation. . Judgment affirmed.