Board of County Commissioners v. Fisher
Board of County Commissioners v. Fisher
Opinion of the Court
G. £>. 1894, § 720, provides for the salaries of county auditors, and, as to the material facts now under consideration, reads as follows:
“The salary of the county auditors shall be regulated by the value of the property in their respective counties, as fixed by the state board of equalization for the preceding year, as follows: In counties where the amount of taxable property does not exceed the sum of one and one-half million dollars, they shall be entitled to receive six mills on each dollar of the first one hundred thousand dollars, and one mill on each dollar of all amounts in excess of said last-named sum, and less than two hundred thousand dollars, and one-third of one mill on each dollar on all amounts in excess of said last-named sum. In counties where the value of the taxable property for the preceding year, as fixed by the said board of equalization, exceeds the sum of one and one-half million dollars, the county auditor shall be entitled to receive five mills on each dollar of the first one hundred thousand dollars, and one-half of one mill on each dollar of all amounts in excess of said sum and less than two million dollars, and one-fifth of one mill on each dollar of all sums in excess thereof.”
The defendant William Fisher was county auditor of Cook county during the years 1893 and 1894. The value of the taxable property in Cook county, as fixed by the state board of equalization for the year 1892, was $724,818, and for 1893 the value of the, property so fixed was $760,870. The complaints charge that upon this valuation the auditor’s salary for 1893 was $874.94, and for 1894 was $886.96. That he drew out of the county treasury $941.62 as his salary for 1893, and $953.67 as his salary for 1894; and judgment is demanded against the auditor and his bondsmen for the excess of $133.39. Defendants demurred to the complaints upon the ground that they do not state facts sufficient to constitute a cause of action, and plaintiff appeals from an order of the district court sustaining the demurrers.
This statute was construed by this court in the case of County of Mower v. Williams, 27 Minn. 25, 6 N. W. 377, the court there having under consideration that branch of the section referring to salaries based on a valuation in excess of $1,500,000, and it was there held that the words “less than two million dollars” were intended to limit the amounts of the excess over the first $100,000,
While admitting that the decision referred to was probably wrong, yet it has stood as the law of the state for twenty years. It has been accepted as such in computing the salaries of county auditors. The legal advisers of the state and counties have accepted it as the law. The legislature has not seen fit to change it, although other parts of that section have been amended, and we are of the opinion that, if overruled, hardship would follow in subjecting officers who nave acted in good faith, placing reliance upon it. It is more important that the law on the subject be stable, fixed, and certain than that the statute receive an absolutely accurate construction after all these years.
Order affirmed.
Reference
- Full Case Name
- BOARD OF COUNTY COMMISSIONERS OF COOK COUNTY v. WILLIAM FISHER and Others
- Status
- Published