The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1898-12-18
FEES OF TREASURES
ATTORNEY GENERALS OPINION of
INTEREST TO COUNTY OFFICIALS.
Treasurers Not Entitled to the 2S-
Cent "Demand" Fee-QuestiOn of
Extra Compensation.

The attorney general has of late been be-
sieged by county treasurers all over the
State who are in doubt as to what their
duties and what legal fees they are en-
titled to. In response to almost universal
queries from the county treasurers of the
State as to whether they were entitled to
the 25-cent demand fee" in cases where
the demand and the collection is made by
the delinquent tax collector, State Auditor
Daily referred the matter to the attorney
general, who yesterday replied as follows:
THE present fee and salary law, which, as
to this proposition, is substantially re-en-
actment of Section 10 of the fee and salary
law of 1891, and of the previous law of 1881,
provides, as to the duties of county treas
urers: He shall then proceed with such
list, which, when SO certified. shall be
sufficient authority, and have the same force
and effect as an execution, and call either
in person or by deputy upon every person
named in the duplicate who is delin-
quent, and who resides in the
county, and he shall make a demand for
the amount of such delinquent and if the
taxes and penalty are not paid on such
demand, he shall proceed to levy upon suffi-
Gent personal property of such delinquent
to pay such taxes, penalty and the cost of
SALE and to sell the same in the manner and
at the place hereinafter provided In case
such delinquent tax and penalty is paid on
demand, such treasurer shall charge and re-
celve from such delinquent, in addition to
the taxes and penalty. the sum of 20 cents,
ana where levy Is made he shall charge
ana receive, in addition to his other costs,
the sum of so cents for such demand")
The attorney general continues: THE du-
Ties OF the county treasurer require his pres
INV
out the year, except when necessarily taken
from 1t by other public duties, such as the
Board of Review The purpose of the act of
1885, and the previous acts TO which it was
amendatOry. was to facilitate the collection
or delinquent taxes and to provide a ready
ara enclent means for cOerclng payment
IL Is obviously impossible for the county
treasurer himself both to be at his office
for the receipt of taxes and payment of
warrants and 10 perform in person the du-
ties of a collector of delinquent taxes. If
he were required to 90 this by law it is
perfectly OBVIOUS thstt the public interests
would greatly suffer, and any reasonable
construction of the law consistent with his
presence III his office and the collection of
these taxes by some other person under his
direction is to be preferred TO one which
would obviously be detrimental to the public
interests. Clearly the service required by
the statute of the county treasurer in his
office Is of much higher quality than that
of q mere collector which can be properly
and efficiently performed by almost any per-
son. The treasurers duties in his Office
should be discharged by himself as he has
been selected by the people for that purpose
ana Is supposed to be of greater ability
than one of his appointees.
An examination of the fee and salary
law discioseS that as a rule, the salaries
provided for county treasurerS are at the
best only fair and reasonable compensation
for discharging the duties required to be
performed in his office in the courthouse
1t was obviously not the intention of the
Legislature, in my opinion, that he should
be required to perform in person outside
duties. or to perform those duties by depu-
ty for the compensation which was mani
testify intended only for his office duties 1t
is true that the fee and salary law of 1895
provides that all officers whose salaries
are provided for in this act. and who have
the collection of fees, costs or other moneys
under the law shall collect the same and
GERS, and shall make and file with the
proper officer or authorities quarterly an
itemized account of all such collections
and accompany the same with the money
SO collected II is also provided by Section
Il that the county officers named herein