The Idaho world. [volume] (Idaho City, Idaho Territory) 1864-1918, 1873-07-03
Opinion Of Chief Justice Noggle in tho Boise
County Tax Collectors Case.

: John German, Appellant, VI. The Board Of Coun
Commissioners and Ben T. Davis. Respou0onts.
This is an appeal from several orders OF the Boa
. of County Commissioners nads on the 11th day
= April. 1873. A
The Board Of County Commissioners made On
y caused to be recorded the following orders whic
has been appealed to this court to-wit: g The bon
d OF John German ~ Tax Collector Of Boise county
rejected for the reason that it 10 not executed
suhicient and responsible sureties."
@ The next order and perhaps the last order OF tn
County Board. made by them. that we can properl
: consider upon this appeal. is as follows. towit:
at is hereby ordered by the Board OF Count
be and he is declared appointed Assessor and ex-of
Gle Tax Collector of Boise county for the years 1877
and 1874. in place Of John German removed iron
: |ofice."
!. The Board Of County Commissioners give four dis
tinct reasons for their course. which are ss follows
to-wit:
good and sufficient bond a. Tax Collector OF Boise
Icounty."
I'd. "The said John German is now . defaulter t.
Boise county. as County Assessor and ex.ofiico TAI
Collector in the sum Of 457 "a (six thousand foul
hundred and ifty-seven and 24-1O0 dollars)."
Sd. "The said John German has been willfully
| and ex-oficio Tax Collector Of Boise county,
| 4th. That the said John German has shown him
self incompetent to properly discharge the duties Of
said Office Of Assessor and ex-ocio Tax Collector Of
Boise county"
The question submitted to this Court for its de.
csion is in view Of the efforts that have been made.
. very important one is. did the Board Of County
Commissioners do right in appointing Davis in place
of German? Had German done any act or failed to
do any act which vacated left his ofcevacant &C.
cording to the law governing such cases?
Section -. on page 375 Of the I'd Sess. provides.
that Every Office shall become vacant on the hap.
pening Of any Of the following events before the
piration Of the term OF said ofce First-The death
Of the incumbent. Second-His resignation. Third
His removal. Fourth-Ceasing to DO . resident OF
the Territory. district. county. town for which he
shall have been elected or appointed. or within
which the duties Of his Office to be discharged.
Fffth-The conviction Of any infamous crime. or Of
any ofiense involving the violation Of his Official
oath. Sixth-His refusal neglect take his oath
OF office, or to give or render his official Bond. or
deposit such oath bond within the time prescribed
by law.
Sec. As. on page $780, Of ID Sess law provides that
when at any time there shall be in any Of the coun
ty or precinct oces. no officer duly authorized to
execute the duties thereof. some suitable person
may be appointed by the County Commissioners to
perform the duties Of such Office
By the oath section, on page 81 OF the 5th Sess.
law, it is provided that "the County Tax Collector
before entering upon the duties OF his Office shall
ecute to Idaho Territory bond in the penal Of
nve thousand dollars, or in . greater sum II the |
Board OF Commissioners Of the county require IL. |
with two or more sureses 10 be approved by the
County Commissioners conditioned for the faithful
performance OF all the duties Of his Office required
by law; said bond shall DO filed in the Office OF the
County Recorder. and shall take the oath Of Office as
prescribed by law which shalt be endorsed on said
bond: Prorided, that bond shall DC required in
greater sum than twice the amount Of taxes to be
collected"
Sec 25 the same page. authorizes the tax col.
ector TO appoin; one or more deputies. Iroridiso.
hat In the appointment OF said deputies the collector
nd deputies therein provided for shall be governed
y Sec Of the same act which prorides. that the
essor may take from each Of his deputies . bond
nth surees for the faithful performance OF his du-
es but the assessor personally. shall be- liable on
Is Official bond for all acts OF his deputies.
By sec q. on page 81. Of the 9Th Sess Law. II il
nacied that, The county assessor shalt DO cxocio
* collector"
BY 2s. Of the act. II Ia also provided tia,
the tax collector shall. the first Monday Of each
'orsh re'arn to the auditor list of all collections
lade under the preceding section. giving the names
the persons from whom he received such taxes | .
so the amount received from EACH aud shall deliv.
to the auditor the sworn statement Of each party
'sessed. which shall 10 filed In the Office OF the
lditor for future reference"
In Sec l06 on page G.. OF the book IL il pro.
d>d. that leach Assessor. Tax Collector aud County
treasurer. shall the Saturday next preceding the
st Monday In April in each year attend at the orc
the County Auditor for the purpose Of making
ttement with him on account Of all transactions \
INJECTED with the revenue Of the year ending on
at day" These provisions referred TO. and a
oot oil noncompliance given for the purpose Of .,
tabiishing the charge Of incompctency On the r
ut OF the defendant It was insisted that the report
the hrst Monday In each month should not be
ade after September because there nothing To c!
port certainly that fact could always be reported nj
there was nothing else. Is there really necessity
making hnsl settlement Of the years financial h
and although . successor may have r
en elected and entered upon the discharge Of his ~
tiles OF the Office Still the retiring ofcer certainly
ouid settle up with the Auditor for the Transaction
his last year. h;
BY sec. q. page 49, OF the 9Th sess law. Il ia h;
oc.ded. that in Boise county the Assessor shall be "
Tax Collector Of all poltaxes per capifa and ali
xes on real and personal property.
SO that any person claiming to have been elected 10
Oh office. must qualify for the discharge Of the du 81
filled by the Board Of County Commissioners bv
me suitable person who would qualify to their sat In
action. y"
By o. page 104 It IL prorded that the BOARD ca
County Commissioners shall have the power .To
nroi the prosecution and defense OF ali suits to W
ich the county Is party To approve tho Official se
nds Of county or officers"
This section seems to give to the Board Of County co
full discretionary power over these -
many other subjects. w
low far then may this Court review mere matters in
discretion In the County Commissioners for the
rpose Of declaring their acts erroneous an
napier 6-An act concerning the ofhsal bonds of In
GERS. commencing on page 80. Of the lth Session -
10 30 full and complete in its directions that a wi
1t IL strange that any can be found who. for 1
grstncation OF any feeling. be inclined 70 be. oe
that the Commissioners have done wrong in this ce
good reasons; the question it, did they do legal pc
correct act. not have they given the correct a.:
sons for what they did II should or could be- WI
nned 20 the subsequent action Of the Board oil
inty Commissions, should be compelled 70 asy :,
wnile tney have made , correct decision thew tn(
e onered NO good reason for their ruling. Sec q IN,
=. IN Gesslon law: on page g. provides that Tin
cases where Official bond. are required. or may ty,
hereafter required from Territorial District or
lny omcers. the officer officers, whose duty i 70
may be to spprove such bonds, shall not accept tv
pPrUve any such bonds. unless each Of the sure.
shall severay justify before an ocer authorized Oat
ominister oaths, - follows: Tirst-On . bond ~.
- Dy Territorial or District ofacer that such '"o
~ ~ resident and freebooter or householder NAT
am this Territory. and on bond given by conn.
omcer. that such surety IL . resident ana free &C
se5 OF householder within such county, or within ran
.oJoaning county. Second. That such surety IL 80
n the amount for which he becomes surety over Col