Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1885-04-27

In answer to queries propounded by the
State Controller, Attorney-General Mar
shall has given the following opinions re-
garding commissions to county officers on
State taxes
Section 16l, County Government Act 1883,
page 36l, provides that the salaries and
fees provided for in this Act shall be in full
compensation for all services, of every
kind and description, rendered by the of
ficers therein named, their deputies and as
sistants.' As the Tax Collector of every
county of the State is a salaried officer, lis
right TO retain fees under the foregoing sec
ton is necessarily taken away from him
Section 1865, County Government Act, 1888.
page 3G2, reads as follows All salaried
officers of the several counties of this
State shall charge and collect, for the use of
their respective counties, and pay into the
county treasury on the first Monday in
each Month, the fees now or hereafter al
lowed by law, in all cases, except the per-
centage hercinbefore allowed such officers,
and excepting all such fees as are charged
against the county, 1t will be observed
that the section last cited provides THAT
all fees allowed by law i'll all
cases shall be turned into the
county treasury with the exception
of percentages hereinbcfore allowed such
officers" and excepting " such fees as are
charge against the county. Percentages
hereinbeiore allowed" cannot mean any
thing else than percentages allowed officers
by the provisions of the Act itself On
looking over the Act. we find that certain
officers are not allowed salaries, but take
their remuneration by retaining the fees.
The Assessor is permitted to receive and
retain for his own use Il percentage on
personal property taxes, and also on poll
taxes. Section 16i, County Government
Act, 1883, pages 361 and 1927 In my
opinion, this is one of the exceptions
referred to in Section 100, and which the
Assessor, a salaried officer, is not required
to pay into the county treasury. | do not
find, in any part of the Act, provision
that the Tax Collector shall retain any
percentage or commission collected by
him. There is no doubt, then, that the
Tax Collector is not entitled to any other
remuneration than that fixed by the pro-
visions of the Act itself
Ii would seem that, inasmuch as salaried
officers are obliged to turn in fees and fees
alone-into the county treasury, and as
only those percentages or commissions
allowed by the Act can be charged" and
collected" that the Act of March 1, 1870,
and the Act of Nay, 1861, is pro tanto
repealed by the Act of March Il, 1888.
The Controller would not, therefore, be
justified in allowing percentages under
such circumstances.
am of opinion that twenty-fiyeper cent
of delinquent POLL tax allowed to Tax
Collectors under Section 1862, Political
Code, should not be so allowed under the
County Government bill. This percentage
is not included in the fee required to be
paid over to the county by Section 165 of
said County Government bill, and the
officer is not allowed TO receive the same
for his own use, by virtue of Section 164 of
the County Government bill. The State is
therefore relieved of the obligation to pay
this percentage TO any one. / think the
city and county of San Francisco are ex-
cepted from this rule, it not being affected
in such manner by the County Govern
ment bill