Martin v. Whitman County
Martin v. Whitman County
Opinion of the Court
The opinion of the court was delivered by
Appellant brought suit against Whitman county upon a contract made with him by the board of county commissioners by an order spread upon its minutes in the following words: “It is hereby ordered that C. Q. Martin make a tax list of all taxes delinquent in Whitman county, and that he receive therefor five per cent, on the total amount of said tax list. That said five per cent, is to be paid out of the tax due Whitman county on said tax list as it is collected.” The supreme court of the territory in Martin v. Whitman County, 20 Pac. Rep. 599, held the making of this contract to have been within the power of the board of commissioners. This, therefore, is the law of the case. See O. R. & N. Co. v. Dacres, ante, p. 195. Thecause was tried upon its merits, in accordance with that opinion, upon a complaint alleging the list to have been, made by plaintiff, showing $68,576.25 delinquent taxes due the county, and the sum of $2,000 thereof actually collected. The truth of these allegations, and others showing the refusal of the board to allow more than five per cent, of the money collected, was admitted. The answer of the defendant alleged that the list prepared by the plaintiff was so carelessly and negligently prepared that it wras useless for the purpose for which it was designed, viz.: the collection of the taxes delinquent; but no proof seems to have been offered to sustain these averments, and the case was submitted to the.jury, after a refusal of the court to direct a verdict for the plaintiff for $2,000, and upon the court’s direction to find for plaintiff for $100 and costs.
The request to charge necessarily involved a construction of the terms of the contract by the court on the question
The judgment is reversed, and a new trial ordered in accordance herewith.
Dissenting Opinion
(dissenting). — I am unable to agree with the majority of the court in their conclusions as to this case. The order relied upon as a contract was made by a body representing the county, which is a necessary part of the government of the state, and, therefore, in the strictest sense,
In my opinion the judgment appealed from should be affirmed.
Reference
- Full Case Name
- Charles Q. Martin v. Whitman County
- Cited By
- 7 cases
- Status
- Published
- Syllabus
- CONTRACT — CONSTRUCTION — COLLECTION OF DELINQUENT TAXES. Where plaintiff contracted with a county to “ make a tax list of all taxes delinquent ” in the county, for which he was to receive “ five per cent, on the total amount of said tax list, to be paid out of the tax due the county on said tax list as it is collected,” plaintiff is entitled to receive five per cent of the total amount of the delinquent list out of the taxes first collected, and not merely five per cent, of the amount collected.