Albuquerque weekly citizen. (Albuquerque, N.M.) 1891-19??, 1903-08-01
OFFICIAL OPINIONS.
Fees 10 Shsriffs and Assessors for COL
lection Of Gaming and Liquor
Licenses.
IMPORTANT MATTERS.

tor Charles V. Stafford for Official opin.
ions upon three important questions In.
volving the allowance of commissions
to the treasurer and ex.officio collect
or, the sheriff and assessor of each
county upon correction OF liquor and
gaming licenses, and certain school
fumes, Solicitor General Bartlett has
rendered opinions upon the subjects.
There are three In number, dated July
20, 1903. and as they are of great in
terest TO the people and county ofiic-
ials, are published herewith
Four Per Cent Commission TO Collect
ore and Ex-oHioio Treasur-
er's Not Allowed
I'm response to your inquiry as to
| whether county treasurers and collec.
tors are entitled to per cent commits
sion upon liquor and gaming licenses.
under section 6. 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 49, laws of 1901 expressly
makes the sheriffs of the several coun-
ties the collectors of all liduor and
gaming licenses and authorizes them
to retain out of license So collected a
commission upon such licenses. The
proceeds of these licenses are to he
turned into the county treasurer, and
not TO the collector. The compensation
Of per cent Is allowed To the treasur-
er and ex-ofiicio collector upon all
taxes and licenses collected ny him. II
cannot he said or inferred that the ex-
ofiicio collector has collected any of
this money. when that duty is speci-
fcally imposed upon the sheriff and a
commission OF per cent allowed To
him for his services"
Commission Allowed Assessors.
Your favor yesterday asking my Of
! fetal opinion as to whether the county
! assessor has the right TO collect from
the school fund a commission of per
cent or any other sum for issuing lia-
| ror licenses is received, and in reply
would say, that chapter 10 OF the laws
4 OF 1901, in section 9. provides that
| the sheriffs OF the several counties
| shall hereafter be the collectors of all
liquor and gaming licenses. and to
retain out of the proceeds a commits
sion OF 4 per cent Two-thirds of such
collections to be paid TO the school dis
trict In which the same Is collected,
and the remaining third TO the credit
OF the general school fund The samei
, section provides that such licenses'
shall be made ana issued as provided
by law. The provision of law for is
suing such licenses Is found In sec-s
ton 4lh6 as amended by the laws of
1901, caapter 80. making such license,
annually only. and chapter los. section
g. specifically amending this section
so as to make Il the duty OF the assess-l
or to assess the amount OF tax.
Inc assessors are allowed 4 perl
cent upon all moneys collected upon'
assessments made by them by section
| 1874. compiled laws OF 1897. as amend.
ed by chapter rs, session laws OF 1895. ,
Therefore, ] am of the opinion that I
the assessor Is entitled to this commits ]
sion upon such licenses. and also feel
of 3D. cents, as provided by laws of
1901.
FOR the information OF your Office, /.
! hand you herewith copy OF an opin-
ion given by me on the 18th OF March,
1902. which is still the law, as follows:
No Commission Allowed Upon Public
School Funds from Land Sales.
In reply to your communication
stating that some collectors nave been
In the habit OF taking out I per cent
commissions pom moneys coming into !,
their hands derived from the lease of .
school lands and per cent from the J,
proceeds Of sales OF public lands by the .
United States government, ana asking !
my opinion as to the legality of this
action on their part, has had my atten- !
ton, and In reply would say this Is not J,
justified by me law. The territorial ,
tax for the support of the common
schools Is laid and collected as other
taxes but under section 1897. compiled
laws of 1897, the collector is limited to
2ia per cent on the amount. While
the moneys derived from leases Oft
school sections and the sale of govern
ment lands Is paid direct TO the differ
ent counties by the territorial treasur-
er, and there is no allowance for thisu
fund to either the collector or treasur- 1
er. The law under which compensa-y
ton Of the treasurer and collector isl
provided Is section OF chapter 60 Of
the session laws of 1897, and providest
AS full compensation for all seryices'
per cent of the amount Of taxes and
licenses collected ny them rhe school
moneys referred to above are neIther'
taxes nor licenses and the detention Of
any part OF the same will subject theF
officer so OBTAINING TO removal from Off
fce. and the other penalties provideds
for misapplication OF public funds"
Mrs. George l.. Davis, wife OF the emit
gineer for the American Lumber com
pany. returned this morning from al
months visit with friends In Detroit