The Lewiston teller. (Lewiston, Idaho) 1900-1905, 1903-09-18

/
County Attorney Johnson has handed
to Assessor Clifford his opinion on the
question as to whether or not the county
assessor shall collect the taxes for the
city. The new charter provides that the
county assessor shall collect the city
taxes and the county shall receive one
per cent of the taxes collected. The
Office of assessor is under fixed salary
and the work in the Office overtaxes the
present clerical force without extra bur-
dens. There was some doubt as to the
legality of this provision in the charter
and Mr.. Clifford applied to the county
attorney for his opinion. Attorney John
son decided that the act is legal and the
assessor must collect city taxes. His
opinion in full is given in the following
letter:
"W. l.. Clifford, county assessor and
tax collector of Nez Perez county, Idaho
Dear sir: Pursuant to your request
for my opinion relative to the provision
in the charter of the city of Lewiston,
providing that you, as county assessor
and tax collector, should collect the city
tax, beg to advise you as follows:
Section 1000 of the revised statutes Of
1887. defining your duties. was silent
upon the question of the collection of
city taxes, but the revenue act of 1901,
session law OF 1901, page ago. section
I79, added additional duties of such
assessor by the following provision,
which reads: In addition to the duties
of such assessor heretofore prescribed by
law he shall assess and collect all taxes
levied by cities, towns. villages and
independent school districts, authorized
by law to collect revenue under the pro-
visions of this act Section6 of said rev.
enue act, page 237 reads: "The assessor
shall assess all property in and collect
the taxes for, all cities. towns and vii
lagos. in his county incorporated under
the provisions of the act Of the third
session of the legislature of the state of
Idaho, except the special taxes in cities,
also for all independent school districts
in his county, organized under the gen.
eral laws Of the state and for all cities
and independent school districts in his
county, organized under special laws Of,
or charters granted by this state, when
any such special law or charter has been
SO amended by the Legislature of the
state of Idaho as to authorize such cities
and independent school districts to col
lect revenue under the provisions of this
act, at the same time that assessment for
the state and county taxes are made by
him. The city of Lewiston, by this last act
of the last Legislature, did so amend its
charter to bring it within this law and
as there is no question that the legisla-
tnre can increase an officers duties am
of the opinion that 1t your duty to collect
this tax; then again, this general law
was in force at the time of your election
to Office and for this reason you cannot
complain.
"Since your assessment books are not
so lined as to allow you to extend the
city tax thereon, for this year. you can
bat use the city rolls since the Law does
not expect impossibil;ties. Owing to the
city not having made its assessment at
the came time the county did its and you
being compelled to stand this additional
burden, 1t would seem to me. that the
city, in justice to you. should for this
year employ an additional clerk at its
expense to assist you in the collections Of
this years tax, especially 50 since you
are compelled to employ additional
clerks out of your salary, but this is
matter which you should present to the |
council"