The herald., 1895-04-02
The County Auditor Declines to
Receive a Settlement
COMMISSIONS OF ASSESSOR
He Claims Them on Personal and Road
Tax Collections
The Auditor Refuses to Recognize the Claims
for Commissions and Demands
Full Settlement


an order directing the treasurer to receive
from him $25. s31. o5 payment on account
of state poll taxes road poll taxes and
personal property taxes by him collected
up to April LIST.
At O'Clock last evening Mr.. Summer
land, accompanied by j. o. Lowe, his
chief deputy, and Charles Mcfarland, his
attorney, proceeded to the county audi
tors Office to make his settlement as re-
quired by law to be made on the list Mon
day in April for the taxes he had collected
up to that time.
Mr. Summerland had in h s vest pocket
a certified check on the California bank
for 1923, 697.42. and also a similar check
on the Broadway bank for S2133.63. Al
ter passing over a statement to the audi
tor of the collections he had made,
Assessor Summerland drew out his certi-
fed checks and rendered them.
The assessors statement of collections
was as follows:
state poll tax collected tless Is per
cent commission ........... SlZ, o4ZSO
Amount road poll tax collected Qess
Is per cent commission). z, $3.50
Amount collected on personal prop
cry Qess per cent commits
slon). OBSERVATION-DISCLOSURES. lo.|4O- %
Total collected .$25, S31. 05
Inc duullOI lOOkeu over IH6 SldtelueuG
and found that the assessor had withheld
as his commissions 1897. 54. Then he de-
INJURED. He refused to accept Mr.. Sum-
meIland's tender of $25 S3l. 05 on the
ground that it was not settlement in
full. He also declined to give receipt
for the $25. s31.o5 on account, He did not
think he was authorized to d" so.
The auditor announced that as it was
late he would think about the matter
over night and announce decision this
morning, as to whether or not he would
receipt for payment on account.
The question as to whether or not these
fees of the assessors shall be allowed is
one that has nsver been passed upon by
the courts. Heretofore they have always
been paid in this county and they are
now part of the perquisites of the asses
sor Office in every county in the state
save and except Los Angeles. They
The way Los Angeles county is ex-
cepted now from the usual order of things
in the matter of paying these fees is eX
planned by the fact that by an amendment
20 the old county government act passed
in 1893 it was specially provided that in
this county the assessor should not re-
ceive them. But it is held that this amenu-
ment is unconstitutional, as it is class or
special legislation.
Mr. Summerland has been advised by
his bondsmen not to pay the amount of
his fees into the county treasury. Even
if he does there is question as TO
whether be would be doing right, for the
constitution provides that the fees shall
20 to the state while the state law pro-
vides that they shall be covered into the
county depository. Mr.. Summerland re-
celved the TO lowing letter from his bonds
men informing him as to what they
wished him to do.
1t is your duty to make your settle
ment with Los Angeles county in refer
ence to the collection of state poll tax and
personal property tax on the first Mon
day in April, and in making such on the
same, and not pay such commissions into
the county treasury as we are advised
that toe law directing you to do so is I'M
constitutional and void. We suggest that
you make a special deposit of such
amount in some bank ana await judicial
decision in regard to the same if the
matter should be contested by the county.
Yours, JAMES COOK,
GEORGE H. PECK, JR.,
J. V. DILLEY,
V. P. VINCENT.
Charles Mcfarland, Mr.. Summerland's
attorney. gives him the following opin-
ion as to what he should do in the mat
ter. and reason as to why he should so act:
Dear Sir: In response to your inquiry,
as well as to that of your bondsmen, as
to whether it was your duty as county
assessor TO pay into the county treasury
the Is per cent upon poll taxes and road
poll taxes, as well as the per cent upon
personal taxes heretofore allowed the
county assessor as compensation for col
Letting the same, l reply as follows:
Section 1867 OF the political code pro-
vldeS that the assessor for services rem
dered in the collection of poll taxes shall
receive the sum of 10 per cent.
Section 2652 of the same code as amend
ed January 1, 1898, provides that road
poll taxes shall be collected and turned
over in the same manner that poll taxes
are collected.
Section 1929 of the same code provides
that the assessor shall receive per cent
on all personal property tax by him col
lected.
The question of the right of the assessors
to retain these different amounts for SER
vices in collecting the taxes herei before
mentioned was passed upon by our
supreme court in the case of San Luis
Obispo County VS.. Felts, decided Septem-
Der 10, 1894, to which Judge Beatty. after
reviewing the arguments made by the
various attorneys who represented a large
number of the assessors of the different
counties OF the state. held that the assess
or was entitled to each one of these differ
ent amounts for fees for collecting the
taxes named.
opinion of Judge Beatty being concurred
IN by four 9th members of the court, is
decisive OF the question. 1t is claimed
however, that section PIG of the county
government act as amended in 1888 re-
qulres the payment of these different
amounts by you into the county treasury.
-The provisions Of this section are as fol-
ios:
=" The salaries and fees provided in tins
act shall be i'll full com pen sation for all
services of every kind and description
rendered by the officers therein named
either as officers or ex-officio officers. their
deputies and assistants, unless in this
act otherwise provided. and all deputies
employed shall be paid by principals ont
of the salaries herenbefore provided. nm
less in this act provided, however the as.
SCISSOR shall be entitled to receive and re.
tam tor his own use per cent on all per- |
sonal property tax collected bv him as
authorized by section $500 of the political
code' ana ID per cent OF all amounts col
lected by him for poll taxes, road taxes. |
ana also 20 per 100 names of persons re-
turned by him as subject to military |
duty. as provided in section 1901 of tile |
lolitlcal code Provided, however that
III counties OF the seocnd-class the per- /
centage received by the assessor on poll |
tax ana personal property taxes and |
also amounts allowed for returning names
OF persons subject to military duty. and |
IN which in counties of the other classes |
is allowed to the assessor as compensation |
shall be paid by him into the county
treasury and no part thereof shall be re-
tanned by him for improvisation. All ex-
penses in collecting the same shall be
paid by the county,