The Coeur d'Alene press. (Coeur d'Alene, Idaho) 1892-1907, 1904-01-16
Of INTEREST 70 VILLAGES
SUPREME COURT DECISION
sa.tain. Oi.Irist csaT' Ia . Gaze where
the Hoard ~ eoaatS Goa Gnisii0nsTs
ni.aIio - sd Claias tor Faxes Maize b.
the village Of Mountain Hssss.

The supreme court, Ia an opinion
sattvn by Justice Aiishie, has
Affirmed the judgment Of the district
u,uft for Fillmore county in the ease
II tho village Of Mountainous
asaiust the board Of county coin
nissiOusFs-
iu July, 1909. tho village made =
demand on tho commissioners for the
pa mont II % per cent Of the road
la,ss collected within the village for
lbs ears 1898, 1899, 1900 aud col.
h ,Attobsr the beard allowed the
sialm for 1901 aud disali0aed those
~ Tho other thFes years. This order
sls apl-aled from the district
oauh, Ahsfs judgment Mas sHt1Fed
lef lhu entire claim.
Ito fret pOint raised GU appeal
gUA Judge Prices dseision vas that
,Av ,illage did not pEssSat lie elsim
siIsln OTIS year, under section iT7a.
~ s7i statutes. The supreme court
. calls altsntion 10 tho fact that such
sstiou relates to tho claims VI ia
OF, Wildcats. vhils this claimant h.
a4nicipaligy.
tostIbaIng, Il says.
iiaI saving this poiAt. the claim
ls,e 10 clearly noG such a claim
saiHsl Tho county a. contemplated
e tho foregoing section, and for
aieh regularly itsmissd and
rune,i elslm shall 10 presented 10
lee . aYuarng can 10 made Il ~as
duty 81 ths cvauly 10 pas At
pat - p~r oent ot Theses E.aad taAcs
s5on "a collected 10 tho proper
iiagv aufh8ritius. aisd although the
asuio pruscstbus na sp~citie iiHss II
lirh Tho same shall 10 paid, u ~as
safly ,ho Iuty oi tbs county a0def
statutes u this state and tbs
thority II city II uenS~ss =.
liah coanty, tu fay over such money
Asnsvsr eoil0ctsd to thS municipal
ahoritiss 80 that .h~ same fnigh, 10
5IlsA upon tbs Highways ~ithln the
bags limlts,
.Whils II IL nrcos~ary 10 max" a
hAnd for tho paymSai Il Ihser
oneya, tufosU an action can lie
Asntniprd. AZ aid In city Of
ssss :. I.atah caanty. sc do Dn,
srs,And this dsasaBd necessary
sss scctlou ts71. sapFa. 10 order
saabls lhs baard 10 ailsu tbs
m
fhu opinion siA,ss that tho most
uus cuutsutlnh ~ the appellant
Ia, tho claim toF isas IL barred
sulsItsision 4 section soaa al
rurisui stasatSe, providing thu,
a-t,un nus4 10 cummohcrsi withiB
v~ yoars ~tpu u is suaRhS to
reor upau liability created BY
.as oJh~F than penalsy or iui
sass
IA conft du~a ua, decide that
as. lat stases a. Tbs contention 81
.gvsllaut 10 cosrwcs The question
asa i. hsa The statute b~eina 60 Tnr
,arh 1850 The opinion con
PCS
$40 arr canvtuccsi that Tbs a,AiBsi
,nrh eaars doCs NOT being Ia Fui
sil demand has tsCpu made upai
e,4rty rs tho municipality Tot u
q ~ e 'h0 money collected. of anti
aur.riraIitT has nnsico II "a
E @,ai at tho county 60 ray. ar tbs
fajms tho money IN lee oun riah
y erurty 10 tho meFu agent {
ass or tho municipality IN u
v srtila - these tAnes The hn'
sass,I urnp tho county w las IL
aaA collect the taNss and 60 u
Hr Be- the municipal authorities
81 ror cent tbsrpot they ms
aBY sroatot sum uhich they des
Hfsr AMI uaces4ary. bu, they =
5afail7 AitoCtesi by statute Co =
ea't tot cent thereof II is
reapEaroat that tn the extent NJ
seE' ~ s.ich iunda the county
#Ff'E N' fiANm hF IAahA NaA "
= asrely tho agency provided
iof 'he levy and collection
ahl H. then. the county is
~ e trustee ~ tho municipal
ths collection ~ this spec
'ss' AMI tur this appetite purpu
salute Of limitation cannot ee'
Y we against tho municipality vi
and has lean made therefor
sssn' has refused To- pay.
We therefor hold
fn' That it was not ueceas
aA respondent, To file lie eli
'he hoard II commission
" ono year after the taxes '
a'el and tina, section liza 81
- ~ statutes dnea not apply
eaaea
Scond That the statute