Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1903-07-29
OFFICIAL
OPINIONS
Fees for Collection Of Gam
ing and Liquor Licenses
to Sherifs and
Assessors.
Collectors Not Entitled to Com
mission on Collections Of
Euoh Licenses and Ger
tain School Funds.

INoAtHh8 the atAOWaHceS on commission
to the treasurer and ex-officio collecto,
the sheriff and the assessor of eacl
county upon collections of liquor an,
gaming licenses, and certain schoo
funds. Solicitor General Bartlett ha
rendered opinions upon the subjects
These are three In number, date,
July 25. 1903, and as they are Of grea
interest to the people and county Off
cials, are published herewith:
FOtR PER CENT COMMISSION tt
COLLECTORS AND Ex-OFFICIO
TREAsUREaS NOT AL
| LOWED.
I'm response to your inquiry as t.
whether county treasurers and collec.
tors are entitled to per cent commits.
sion upon hquor and gaming licenses
under Section g. Chapter 10. Laws Of
1901, and the other laws governing
such licenses and the compensation to
be paid treasurers and ex-officio collec-
tors, would say, that Section 6 OF
Chapter 10, Laws Of 1901, expressly
makes the sheriffs of the several coun-
ties the collectors of all liquor and
gaming licenses and authorizes them to
retain out Of the licenses so collected a
commission upon such licenses. The
proceeds Of these licenses are to be
turned into the county treasurer and
not to the collector. The compensation
Of 4 per cent is allowed to the treasur-
er and ex-officio collector upon all
taxes and licenses collected by him. 1t
cannot be said or inferred that the ex-
offlcio collector has collected any of
this money; when that duty is speci-
fically imposed upon the sheriff and a
commission of per cent allowed to
him for his services
COMMISSION ALLOWED ASSES
SORS.
your favor yesterday asking my Of
fcial opinion as to whether the county
assessor has the right to collect from
the school fund commission of per
cent or any other sum for issuing liQ-
uor licenses is received. and in reply
would say, that Chapter 10 of the
Laws Of 1901, in Section s. provides
that the sheriffs of the several coun-
ties shall hereafter be the collectors OF
all liquor and gaming licenses, and to
retain out of the proceeds commission
of 4 per cent. Two-thirds of such COL
lection to be paid to the credit OF the
school district in which the same Is COL
lected, and the remaining third to the
credit Of the general school fund. The
same section provides that such licens-
es shall be made and issued as now pro-
vided by law. The provision of law for
issuing such licenses is found in Sec
tea 4156 as amended by the Laws OF
1901, Chapter So. making such license
annual only, and Chapter 10S. Section 6,
specifically amending this section so as
to make it the duty Of the assessor to
assess the amount Of tax.
"The assessors are allowed per cent
upon all moneys collected upon assess
u,ents made by them by Section 1894,
Compiled Laws of 1897, as amended by
Chapter rs, Session Laws Of 1899.
Therefore, I am of the opinion that
me assessor is entitled to this commits
sion upon such licenses, and also Zee
of so cents, as provided by Laws OF
1901.
For the information Of your ofhce'
T hand you herewith. copy of an opin-
ion given by me on the 18th Of March,
1902 which Is still the law az follows:
NO COMMISSIONS ALLOWED UPON
PUBLIC SCHOOL FUNDS FROM
LAND SALES.
I'm reply to your communication
stating that some collectors have been
in the habit of taking out 4. per cent
commissions upon moneys coming Into
their hands derived from the lease OF
school lands and s per cent from the
proceeds of sales OF public lands by the
United States government. and asking
INV opinion a. to the legality OF this
action on their part, has had my atten-
ton. and in reply would say. this ID not
justified by the law. The territorial
tax Tor the support Of the common
schools is laid and collected a. other
taxes: but under Section 1887. Compiled
Laws of 1897, the collector II limited to
2 1-2 per cent on the amount. While
the moneys derived from leases Of
school sections and the sale Of govern
ment lands 10 paid direct to the differ
ent counties by t,hs territorial trsasur-
er, and there u no allowance for this
fund to either the collector or treasur-
er. The law under which compensa-
tion OF the treasurer and collector 10
provided IL Section Z Of Chapter % Of
the Session Laws Of 1897. and provides
A full compensation for all services
per cent OF the amount OF taxes and IL
censes collected by them The school
moneys referred to above are neither
taxes nor licenses, and the detention Of
any part Of the same will subject the
oflcer 90 detaining. 70 removal from Of
ace. and the other penalties provided
for misapplication Of public funds'