The silver messenger. (Challis, Idaho) 1890-1912, 1898-02-15
DECISION ON THE DEMURRER.
CBoise statesman. Feb. lOth.l

(Boise Statesman, Feb. l0th.)
Judge Stewart yesterday decided the demur-
rer in the case Of the State against Custer
county for the collection OF some 1850 of taxes
due for 1895 aud 1896. The demurrer as to the
first and fourth causes of action was oyerruled
and rs to the second. third and fifth causes OF
action it was sustained.
The decision is in favor OF the State. as the
Court holds that all the county is liable for all
the taxes collected on state account, the per-
cen.age taxes for State University and wagon
road purposes as well as the taxes for the
general expenses Of the State. A defect in the
complaint that may be amended constitutes
the ground for sustaining the demurrer as to
the three causes of action.
Judge Stewards decision is written and is
quite voluminous. 1t recites all the sections OF
the statutes bearing upon the collection of rev.
enue and. continuing, says in part
From these various provisions OF the stat
ute, above quoted, we have complete syst EN-
for the levy and collection and payment of the
revenue derived from taxes, and it will thus be
seen that the entire matter as to the levy col
lection and payment of State taxes is under the
supervision Of the boards of county commits
sioners of the several counties, and in the
of commissioners have absolute control. and
whom they may remove for anyneglect OF duty.
The State has nothing whatever to do with the
collection of taxes asseSSed or levied for state
purposes. other than to certify the amount
thereof to the boards of county commissioners
and to receive the payment thereof from the
county treasurer.
case, as TO the second, third and fifth causes OF
action. inasmuch as the tax alleged therein
was percentage tax. that it was not a county
charge. From an examination. however, of the
complaint in this case, we find specific allega'
tion of the amount assessed and collected in
the defendant county, for the purpose named il
the complaint. to-wit The State University
fund aad the state Wagon road fund. II this
allegation be true. that the defendant county
has assessed and collected this sum, 1t certain
ly cannot be contended that the county has amy
right thereto, for the reason that the statutes
specifically provide for the levy and collection
OF tax for specific purpose for the use ant
benefit OF the state. There is no provision il
any of the sections of the revenue LAW above re
ferred to, or in any other part of the revenue
law which makes difference in the liability o
"a county for percentage tax. and the genera
tax. levied for the general expense fund OF the
State.
''The State is not required to present its ae
count for the unpaid taxes to the board o
county commissioners. inasmuch as the sec
tion OF the constitution above quoted provides
that all taxes levied for State purposes shall b'
paid into the State treasury; and il the Stat'
was required to present bill for the unpai'
taxes to the board of county conmissioners.th,
only method by which the county commission
ers could pay the same would be by warrant
which would not be money and sSight be at I
discount. and the State thereby deprived OF the
/ tax levied aud collected which the consti'u
iion says canlc; he aonc.