The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1897-12-15
COUNTY TREAsURERs, TERMS.
Hamilton County, Appeal in the SUI
DPeme Court.

In the Supreme Court yesterday an ap-
peal from Hamilton county was filed. The
case is Of much interest to county treasur-
ers The case is that of George M Scott,
appellant, against the State of Indiana, on
the relation of Albert J. Gibbs The follow
ing statement of the case has been pre-
pared by the treasurers:
ALBERT ]. Gibbs was elected treasurer of
Hamilton county at the November election,
1896. Under the old law Gibbs would have
taken Office on Sept. Z, 1897. He made de-
mand for the office at that time and was
refused by Scott who claimed that Gibbss
term under the act of the last Legislature
(Chapter 1856, Page 2SS), did not begin until
JAN 1, 1893 Thereupon Gibbs, by his attor-
neys, Kane & Kane, of Noblesville, insti-
tuted quo warranto proceedings against
Scott in the Hamilton Circuit Court Scott,
by his attorneys, Christian & Christian, of
Nobesvile demurred to the information.
The demurrer was overruled, and judg-
ment of custer was given against Scott.
From this judgment Scott appealed. The
case involves the constitutionality of the
act of the last Legislature, providing,
That the term of county treasurers shall
begin on the first day of January, next fol-
lowing the term of the present Incumbent
and declaring an emergency, under which
the law went into effect Immediately The
effect of this law was to continue all county
treasurers in office until the first day in Jam
uary next following the expiration of their
respective terms. Gibbs brought quo war
ranto proceedings to save his rights, lear
ing that the act of 1897 might be declared
invalid, thus causing him to lose the e-nolu-
ments of his office for the period between
Sept. Z, the end of SCOTS term, and Jan. !,
1893.
Some knowledge of the history of legisla-
ton concerning the office OF treasurer end
of the duties of that Office is necessary to a
full understanding of the reason Tor the act
of the Legislature in controversy. Prior to
the Constitution of 1851, the terms OF county
treasurers We're Of different lengths, ranging
from two to five years. The Constitution of
1881 made the terms uniformly TWO years
long throughout the State, but provided
that the incumbents at that time should
various counties expired at times ranging
from Aug 2 to Dec. 81, and began and ended
In relatively the same irregular way until
the year 1897, when the Legislature under
took to have all the terms begin on the same
day of the year.
1.-THE irregularity of the beginning and
ending of terms caused no Inconvenience un-
I'll lS1, or whereabouts. Prior to that time
the taxes for the entire year were payable
in one ilstallment, in the month of April.
Since then the taxes have been payable in
two lnstallments, the first IN the month or
April, the last in the month of November.
When this change was made the trouble be-
gan, for it necessitated many an outgoing
treasurer turning over his office to his sue
cesSor In the midst of the collection of the
fall installment of taxes. The tax duplicate
the county auditor. and is charged in fun
to the treasurer, the next day. Under the
old rule, the outgoing and incoming treas
urer, LII many cases, was required to make