Blake v. Comm'rs of Johnson County
Blake v. Comm'rs of Johnson County
Opinion of the Court
The opinion of the court was delivered by
"Was a county treasurer, under the laws of 1868, entitled to receive from the county a commission of three per cent, on those redemptions commonly called “individual redemptions,” that is, those cases in which the owner redeems from a tax sale to an individual ? The treasurer was entitled to such fees and compensation as the law allowed, and no more. Sec. 7 of ch. 39, Gen. Stat. 479, prescribed his compensation. It reads, “The county treasurer shall be entitled to receive the following fees: For collecting taxes, * * * on moneys received other than taxes, three per cent. ; * * * for certificate of redemption, .25.” It is claimed under the clause quoted, that he is entitled to three per cent, on the moneys received from these individual redemptions. It is argued that when property is sold at a tax sale to an individual, the taxes are paid, the state receives its share, and the county, township, and school districts,, theirs. When therefore the owner redeems, this redemption is in no sense a payment of taxes — that it is simply the removal of an incumbrance, like a mortgage held by an individual. The money therefore is “money received other than taxes,” within the very letter of the statute. We cannot concur in these views. We understand the section as prescribing the commissions to be paid on moneys received by the public, and for its benefit, and not as authorizing the treasurer to charge the county three per
Reference
- Full Case Name
- J. H. Blake v. Comm'rs of Johnson County
- Status
- Published