Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1893-11-11
County oncer.' Commissions.
WASHINGTON. D. c., Nov. Z, :!

andria county recognizes the import
ance of economy in public expendl
lures.
The Board OF Supervisors is the rep
resentative of the people, levies loca
taxes, disburses the sums collected, e1
cepting school funds, which are dis
bursed by the school board, and 1T is
their duty to allow only proper and
lawful accounts against the county.
Among county expenses IS the com
pensation paid treasurers for collecting
and disbursing The taxes. The annual
collections of county, school and road
levies in Alexandria county are about
S24, 900 and $4,000, State tax. Their pay
is fixed by law (see sections 6l3 and GA
Code of 1857 and it is q commission
on the amount collected and not q
salary.
1t is important that the taxpayers be
informed of the action OF the board and
the decisions of the courts relating to
this matter; and the public press, the
fountain of liberty and good govern
ment, is the source from which this In
formation may best flow.
The supervisors and the treasurer
disagree upon the construction of the
law. The supervisors and their coun-
sci insist that the commission is deter
mined by the aggregate collections and
not by ca, levy or collection taken
separately.
The Act of 1SSl-'S2 rating the pay of
county treasurers was changed by revi-
sion, and clause, ''1rhich shall be con-
strued to include" omitted, and the
word "inclading" substituted.
There seems to be no other reasona-
bic Interpretation Ct these sections thon
that the rate of commission is estab-
lishcd by the total sum of collections
made by county authority.
II the leyies are are to be taken sepa-
ratelvin estimating the treasurers COM
missions there would often be different
rate for each and as the commission is
greatly increased for smaller amounts
| than SIS, O0O-the treasurer by dividing
and subdividing his collections into diff
ferent accounts may always obtain the
highest rate, and this is exactly what he
has done in the accounts submitted to
the board.
The next point to be interpreted is
the clause making different rate for
amounts over $4,000.
Sec. GA she shall be paid the same
rate of compensation allowed by the
preceding section except that on
amounts over $l5, 900 he shall be paid 3
per centum."
Does this exception apply to the diff
ference between $l5, 900 and the amount
collected or to the entire amount where
it is over $4,000?
1t seems that the latter iuterpreta-
ton is the proper one.
What is The object Of the Legislature
in making the exception Did it intend
to give the treasurer an increased COM
mission over the rate for the revenue
when his county collections exceed Sl5,-
900? Ifso why?
1t would seem equally fair to make
the increase apply to all county collec-
tions, especially to the smaller ones, as
the law shows clearly that the rate is
decreased as the amount increases.
Did not the law intend to establish a
uniform rate for county collections
which could be readily applied to any
levy small or large?
The revenue is but one fund 80 there
is no difficulty in computing the COM
mission on $l5, 900 at one rate, and the
commission OH the amount over Sl5 600
at different rate, but the county col
lections are made up ofnrmerous funds
and uniform rate for them all is desira-
BILE, while variable rate is most OBJ
iectionable. For instance, suppose the
collections made by order of the county
authorities amount TO $4,000. If ii
were revenue he would receive Com
mission on 900 at 5 per cent, $3.50;
commission on $40, 900 at % per cent,
Sl125; total, SlS75.
If the exception applies to the excess
above $l5, 900, he would receive: Com
mission on $751; 900 at per cent, $3.50;
commission on $4,000 at 3 per cent,
$3.50; total, $2100-a rate considerably
higher than for the revenue and not
uniform.
1.-THE exception applies to the entire
amount when it is over $4,000, he
would receive; Commission on $4,000
| III pei UCut', SlSuc-a CoLuhiooiOh
slightly less than for an equal amount
of revenue, but uniform, and hence
easily applicable to any fund collected.
How would the treasurer charge the
per cent. rate and the 3 per cent. rate
if the exception is held to apply to the
amount in excess of 5000? Shall he
charge ) per cent. in the school ac-
counts and 3 per cent. in the others?
Under $4,000, there is q uniform
rate that applies to all or any part of
the collections as separate fund, as
each account may show the amounts
collected before and after December l.
1t is clear that the intent of the law
is to make uniform rate for all county
collections.
The language of section GA seems to
be as clear as Anglo-Saxon can be.
The word amounts" in the exception
clause certainly means the whole sum.
The preceding section, No. 613, uses
entirely different language when it re-
| fers to the difference between $4,000
and the amount collected.
The legislature intended to give the
county treasurer fair compensation
for his services, so an approximate esti-
mate of what he claims and has hereto
fore received, and an estimate of what
the law seems to allow is submitted.
He asks: Commission on revenue, to-
tai Sc, 0O0-5 per cent. on 5000 and s
per cent. on S3,OO0-$390; commission
on county collections, $24, 000-5 per
cent. on $4,000 and per cent. on