The St. Johns herald., 1897-05-08
TAX COLLECTORS FEES.
Full Text or the Recent Su'
 preme Cont Decision.

in the advance sheets ol the faclhC Reporter, and upon which he based the suit of Apache County vs. Potter ct als. The following i he decision in full:
 DYsART vS GRAHAM COUNTY.
 Supreme Court Of Arizou4. March 9. 1S97.j
 COUNTY CIT rcEas-C COHPENsArIoN.
 Act No s7 Claw 1893, g4 I4G fixed the re- spective salaries of the county treas surers, who, by previous acts, were made eN-oIiciO tax col lectors, and provi5ed chat they should receive no compensation except as therein provided. Act No. 5l Claws IS55 p 6S) re-clasSifed the counties, and dec. srs5 that the salaries therein fixed should be in iul. f.r services, where not otherwise provide Held that the treasurer or aeounty which was put into 6 different class by the latter act wsS still ex-Oficio tax collector, and could receige ITO extra compensation for acting as such.
 Appeal from District Court. raham county, before Justice Owen T Rouse.
 Action by Frank Dysart against Graham coun- ty to recover for services ss tax collector. A demurrer to the complaint was sustained and plaintiff appeal Affirmed.
 William NJ. Lowell, for appellant Wiley E Jones, for appeiles.
 HAWKINS, J. This action was brought by the appellant to recover Of appellee the sum of $56666 the valUe ofservicas rendered by appel lant for appellee in coIlectlg taxes and perform ing the duties tax collectorot Graham county from the 2Oth day o5 Ap-i., 1895, to the 18th day of May, 1S96 The appellant was the treasurer of said county, and received his salary as such treasurer, but contends that he performed the duties of tax collector; and ne action is one in quantum me1Ii- alleging th= value of such ser vices at $50 pr month. 4 demurrer to the com plaint was sus, ned. and, We think, properly public offcer -n order for him to recover com pensation for performing public service incl dent to his office, must put his finger upon the statute that authorizes him to recover his salary or fee, otherwise it must be performed gratul- tously. But appellant contends that under proper construction of the several statutes Of the territor! relating t0the office oftreasurer and | tax collector, and he duties imposed upon the incumbents of h5se offices spectively, whether filled by one or by different persons, they are separate and distinct offices. This view may be correct under Rev St456, which provides: "The officers of the county are 1. Probate judge | 2. District attorney. 4. Treasurer. G. Te collector" " The duties oJ the treas urer are prescribed and defined in chapter 7, tit | 13, Rev. St and stme other statutory provls- | ions. The duties Of the tax collector are pre- scribed ir chapters 6. g. g, it. 56, Rev. St, and by Act No. si p. IT. of the l gislative acts Of | 1893 The duties 0f the two officers are clearly prescribed in the above statutes, and are sepa- rate and distinct. although the duties in each may be performed by the same person. Rev St. 1884, par 1874 provided for treasurers compen- 1 sation. Paragraph 419, Rev. St., provided for the consultation Of certain offices by the board of supervisors. This mode of consolidation con- tinued until 1889, when lAct 47. Laws 1SS9) the legislaturc amended Rev. St., par. AGO; making the sherif iu second and third class counties ex ofcio assessors and collectors, and the treasurer of first class counties ex-oficio tax collector of such co olnties h 1891 ,Act No. 52, Laws 1SS1j the legislature made tTeasurers in counties of the second and third class ex-officio tax collec- tors, and fixed the compensation ''in full for all services rendered by them as treasurer and ex-officio tax collectors It can readily be seen now thgt all the treasurers in all the three differ ent classes of counties were ex-Oficio tax col
 lectors and they were required to perform all
 the dutjes of both offices. The compensation was fixed at g percentage. In 1893 (Ast No S7
 Laws lS. 5i, p. Ii2} tAe legislature fixed the
 saIarics of the t-easuCers CT the several classe,
 of counties, viz In first class counties, s, 900 second ciass, S1, soc tli class, $1,50o-payablt
 quarterly. aud pI5T'aed that no county treas
 urcr s. J receive ny compensation other thar
 in tlis section p-orjte1." We now fiGd tht count liyiied int. .hr:e classes, and the treas urers il all Inc class are ex-o(icio tax cOllcc tors; and the Gut both off 'es are to be per , formed and if " 0d -pt the contention of appel
 lant, that they gre larate and distinct offices
 which i- prob bly r,Ue yet there IS no provision | for the payment of bJto1e salary. Under tn
 law the duti of both are compelled to be per
 formed and by the same person. In 1895 tn
 legislature passed Ac. No. 51, p. 6S, Laws 1895
 This is known as the county classification act
 and the counties are divided into six classes ant
 fixes the annual salary If the treasurer in eacl
 class q follows rrs. class, $2, 200; second class s1 zoo: third class sI 400; fourth class $1 200
 fifth and sixth cassea S1 900; and provides tha
 the sals,ics enumerated shall be in full for serv ices. e.. eept where ornerwise provided. Befor this classification act, ltham county was a sec ond class county and the treasurer was ex-offic; tax collector. Upon Inc classification of coun ties putting Graham anOther class of countie ! unless the leEisl8tus- sXuressly provided other \ wise the county treasurer must continue to per
 form tho same services hich were theretofor required Ofhim. e -rCasurer and tax collector 2 He ma have to ~e-eiTe less compensation, bu thatisa question entirely under the control c , the legislature He csRuot CSC pc any of tn
 duties required of him simply because the lsgis lature did not say expressly that he was ex-offi ! eio tax collector and required to collect tn = taxes. Nor can he collect any other salary thal
 that expressly prescribed. twas the intention 1 of thelerisIat1ire that the salaries fixed in tn
 classifca-i0n sr7 were in full for services & treasur r and for performing the duties of ia: eollector The Judgment is affirmed.
 r BAKTE. C. J.. and BETHUNE, J.. concur.