Western liberal. (Lordsburg, N.M.) 1887-1919, 1893-07-21
Ex-sHEBIFT LooKHART MUST PUN.
GLE.

EX-ohcriu LOckhart, to make him
turn over to the county treasurer the
excess Of money collected by him on
what was claimed to be an illegal tax,
came ZIP before Judge Fall at Las
Cruces last week. 1t was a sutton his
bond. The taxpayers who had paid
this illegal tax interviewed and asked
that the excess be turned over to
them.
Judge Fail held that the tax was IL
legal and never should have been
levied. He then held that the people
who paid this excess had no claim
against the collector, but should ap-
peal tothe county commissioners and
have the excess RELATED to them. He
then held that the collector should
turn the excess over to the county
treasurer. He also decided that a tax
Of more than two aud one-half mills
on the dollar for general county rur-
poses was illegal. Heretofore the tax
for general purposes has been Eve or
six mills on the dollar. This will cut
down what the county officers have
been receiving and will take all the
fat out Of office holding.
The following are extracts from the
decision:
The petitioner has a way pointed
out to him, though which he may re-
cover from the county commissioners
Of his county. This method is speedy,
adequate and not costly, not '~necesslt-
ating the bringing of a suit providing
the county commissioners do their
duty, which the court presumes that
being public officials, elected by the
people, representing the taxpayers,
they will do, and providing the col
Letting officer does his duty in the
premises, which the court will now
point out.
The duties OF a collecting ofhcer are
plain. The statute law of the terri
tory prescribing these duties cannot
be misunderstood by any one. The
law, as settled, by a practically I'M
broken line of decisions sfrom al
most every supreme court of the diff
ferent states, admits no contradiction,
leaves no ground for argumeat The
collector must turn over to the officer
authorized to receive the same, all
taxes collected by him.
Under the statutes, if this none is
not turned over as prescribed, the Of
ticer and his sureties become liable,
and in nearly every instance, failure is
punished by aseyere- penalty, such as
removal from Office and even dlsquali-
fcation from serving.
The principal mustbe settled in this
territory once for all.
No officer having collected a tax
can arrogate to himself judicial
powers which nc law, written or I'M
written, ever conferred or was intend.
ed to confer on him. He must, under
penalty Of the law, perform his plain
duty, and turn the money over as pre-.
scribed by statute. No man can rise
superior to the law in a republic.
When failure is made to surrender the
moneys the penalty should be applied
and in this court no man can avoid
this by the plea that the tax so col
lected wasan illegal tax. Shall We
say that when the people elect a sher
if and the law constitutes him exon
clio collector, that the people or the
laws constitute this man Judge anC
jury Of finance matters for two years
as well as collector Of revenue? Th,
proposition is absurd.
The collector may refuse to collect
tax believed to be illegal or unconsti
tutional, until compelled to do so By
order Of court, but once collected, the
tax can under no imaginable clrcum
stances, be held nor it legality passed
upon by the collector; his duty il
plain, it must be turned over.
The court has examined this mat
ter thoroughly, going into it with the
hope that the legality of the tax lew
for ordinary county expenses of NOR,
than One-fourth of one per cent coulC
be maintained by some authority
Two and one-half mills levy is not SUI
iclent to meet the ordinary expense
of Grant county, nor of Dona Ani
county, in fact a few counties of tn
territory.
There is no authority in the board @
county commissioners to levy NOR
than two and one-half mills ia any on
year for ordinary county expenses an
the levy in excess Of this amount is il
legal.
Mr.. Lockhart might have refused t
collect these Illegal taxes, and thl
court would have sustained such rC
fusal. He has, however, collected til
same and neglected and refused {
turn the same over, this is an Ell
tircly different question. Th
amount should be turned over to tn
, proper officers, and then taxpa,
ers can, under the law, secure the r,
funding Of the amount paid by eac
respectively. The collector thus prt