Omaha daily bee., 1885-10-13
ITEMIzINC THE IMpOST.
Supreme Court Holds that County Clerks
Get no Extra Pay for Tax List.
THE KNIGHTS OF PHYTHlAs.
Session of the Grand lodge The
AriOn Concert state aud
District Politics.
tFnos THE nrr's LrvcotN Brrru.l

n SnOrb Jnne dSO an important uCCl-
sion was rendered by the supreme court
of Nebraska, which directly affects
every county clerk in the tate. Hereto.
fore u has been n custom for clerks to
charge counties extra for making out the
yearly tax lists for the county trca,urcrs.
In some counties, like Lancaster, Doug.
las, Dodge, Cass, Otoc and others where
the assessment is large, the charge for
such services by the clerks would run up
as high as 81, 200, OF 1880 per year. The
clerk of Lancaster has always
made the charge rs 1t was
thought under the law the extra cempcn-
satlon was right and just. II. +. Lcavitt,
late clerk of Douglas county, when his
accounts were found short brought in Il
claim of this sort to effect In II measure
his delinquency.
In 1883 the clerk Of Webster county put
IN u claim for making the tax list, but the
county commissioners would not allow il.
The clerk brought suit and was defeated.
1t was carried to the supreme court,
where the decision of the lower court wa,
affirmed. The decision will prove an an.
nual saving to the various counties ar
gregating thousands of dollars. The
opinion of the court in the case of Bayha,
county clerk, against Webster county
was delivered by Reese, Justice, during
tho present term and is here given in
full.
Bayha vs. Commissioners. Error from Web.
ster county. Opinion by Reese, justice,
The only question presented for
decision in this ease is whether there is Il
legal liability against defendant in error
for services rendered by plaintiff in error
in the year 1888, in making out the tax
list. Plaintiff in error presented his
claim for the sun of $40 to the commits
sioners Of defendant in error, which was
rejected. An appeal was taken to the
district court, wherc plaintiff in error
filed his petition alleging the facts OF the
performance OF the labor, etc. A de-
murrcr to his petition was filed, the
ground of demurrer being that The petit
ton did not state q cause of action.
This demurrer was sustained, and the
plaintiff brings the cause into this court
for review by proceedings in error.
The contention on part of plaintiff in
error is that the duty of making out the
taX-list was an extra one, and not one of
the ordinary official duties of the county
clerk as such; that it is for the benefit of
the county, and there is I'M implied obli-
cation to pay for it; and that he is at
least entitled to the reasonable Va lue of
his services.
While it is possible that there may be Il
moral obligation resting upon defendant
to render u compensation for the services
rendered, yet il is quite clear that there
is no legal obligation.
Tho act of February 10, 1888 page 10,
laws of 1870 provided that the cou nty
clerk should receive the sum of four cents
for each description of lots and lands,
and the extension thereof on the tax list
and duplicate, including footings and re-
capitulati on.
This act was an amendment of certain
sections contained in the act entitled
AN act TO provide a system Of revenue"
which took effect February -, 1859, and
repealed the act of February 26, 1873.
The act of March !, 1879. expressly re.
pealed the act of 1869, together with "all
acts and parts of acts supplemental to
and amcndatory thereof" AS the act of
1877, above referred to, was amcndatory
of the act of 1869, 1t is clear that it was
repealed by the act of 1879. This being
the case, no provision remained provid,
ing for services rendered in preparing
the taX-liSts. In State VS.. Silver, 9Npb.,
80, it was held that "a public officer must
discharge the duties pertaining 10 his
office for the compensation allowed by
law, and no compensation for extra ser
vices can be received or allowed, unless
authorized by statute" Our attention
has been called to no legislative act pro-
yiding tor the payment OF such claims us
the one presented by plaintiff. 1t fol.
lows that the decision of the district
court was correct, and its decision is If.
tirmed.
II ARION CONCERT.
Tho concert of the Arion gloe club last
night Was Il pronounced success, and the
frequent applause from the vast audience
testified to a hearty appreciation of the
clubs efforts to make Lincoln h emusical
center of the state. The numbers given
by the club displayed good voice and
careful training, while the selections of
the Sascna quartette evinced the usual
appreciation of the ladies for songs which
suit their voices. The quartctte was re-
called II number OF times
The string quartctte from the Omaha
Musical Union Orchestra consisting of
Geo. f.. Sauer, first violin, Harry Il. IT. |
vim, second violin, William Karbach,
played with n skill rarely cqualled. I'm.
der the leadership of Professor Saucr the
Musical Union has made rapid steps tow.
ards orchestral improvement which rem
ders il an organization of which any city
might feel Il pride.
From n financial standpoint the con.
cert was also II success, and the gentle. !
men connected with the club must nat.
urally congratulate themselves on the in.
torest eyinced in them behalf by citizens
generally.
THE KNIGHTS OIL PYrIIIAs.
The nineteenth annual session of the |
grand lodge of Nebraska of the Knights !
OF Pythias meets ia Lincoln today. 1t is
expected that the attendance will be very |
large and n good time had by everyone. |
A number of brass bands will be in ut
tendance, and participate in the prize
drill. Tho programme for to-day is as
follows.
Ten O'Clock a IN, reception of grand
lodge.
Two O'Clock p, m, meeting of grand
lodge.
The programme for tomorrow Is rs
follows: The general parade at 3 O'Clock;
at a o'clock the prize drill, and ut s
O'Clock in the evening the grand ball and
banquet. The following prizes will be
awarded to the Knights drilling the best;
First, $50, to the best drilled division or |
lodge; second, 500, TO the division or
lodge appearing in the parade with the
largest number of uniformed Knights,