The Jasper weekly courier. [volume] (Jasper, Ind.) 1858-1922, 1905-10-27
Atty General Miller Gives
His Opinion and Interpets
Sections 19J and 1876
of the Town and
City Code.


Hon. RICHARD NJ. MILBURN. Jas
per, Ind.
Dear Sir:
! have your communication OF
Of the sixth in which you ask
My views as to the county
auditor and county treasurer col.
lecting the taxes for fifth class
cities. without any charge to said
city:
Answering your question will
say:
Section 1875 of the Town and
City Code provides:
The city treasurer of every
city shall be the head of the de-
partment Of assessment and col
lection Of taxes for such city:
Provided, that in any city of the
first, second or third class which
is the county seat of the county
in which such city is located, and
which city now has a city treasu-
.rer, such Office of city treasurer
shall on and after the expiration
of the term for which he was
elected, be abolished and the
record, books and papers of such
office, except as otherwise herein
shall be turned over to
and conserved by such other
officers Of such city as the COM
mon council may designate: and
thereafter in every city of the
first, second or third class which
is the county seat Of the county
in which any such city is located
the county treasurer of such coun-
ty shall be eX-officio, the treasurer
Of such city, and shall perform
all the duties in this act required
TO be performed by city treasu-
rer's. "
Section 1876 provides:
The treasurer of every county
having a city as its county seat.
EXCEPT in cities of the fourth and
fifth classes, shall, on and after
the expiration of the term of the
present incumbent, perform all
the duties which by law or the
ordinances of such city are re-
Iuired to be performed by the
thereof, except as
herein provided. etc.
Under the actions above cited,
titles of the fourth and fifth
.lases are excluded. 1t must be
borne in mind. however, that the
sections above quoted from must
De read in connection with sec
ions 200 to z07, inclusive, which
sections seem to make it the duty
, fthe county auditor and county
treasurer TO do the work hereto
ore done by the city treasurers
n cities of all classess. and the
compensation is fixed that is tol
)e paid to the county auditor and
he county treasurer in cities of
he first. second and third class II
S, and that no compensation is
0 be received in cities of other
lases.
When the codifcation commits
ion made its report to the legis-
ature. and the bill with refer
nee to cities and towns was in
reduced, the bill contemplated
hat the work heretofore done by
ity treasurers in all cities should
'e done by the county auditor
nd the county treasurer.
The Legislature, however, start
d out to change the bill as pre-
'ared by the codification commits
ion. so that city treasurers
would continue to do their work
Practically as heretofore in cities
f the fourth and fifth clases, |
nd | am inclined to the opinion |
hat. taking the entire act and |
eading all of the sections bear |
lg upon the question presented |
he city treasurer of cities of the |
fth class will continue to collect |
he city taxes as city taxes have
eretoeore been collected.
cry truly yours.
CHAS. w MILLER.
Attorney General. L