The Nezperce herald. (Nezperce, Idaho) 1900-1957, 1911-04-27

Gentlemen;
Pursuant to your request commu
nicated to me by your Clerk on tn
date of April II, have under con
sideration the questions therein pro
pounded, namely:
1. Has the Board of Commits
sioners, at its April meeting 1911
the power to levy a road poll taxi
2. If the commissioners have the
power to make such levy. how shall
said tax be paid. by whom shall said
tax be collected, and at what time
8. Upon whom shall said tax be
levied?
The determination of the several
questions depends almost entirely
upon the construction of House Bill
No. 3s7, approved March 8, 1911,
which is printed in Emergency Laws.
Eleventh Session. pages "a to "a.
The pamphlet Emergency Laws
shows evidence of having been very
carelessly prepared and it is quite
possible that there may be some dis
crepancy between the act as printed
and the original enrolled bill, but
for the purpose of this opinion l will
have to assume that the act as set
forth in the Emergency Laws is sub
stantially correct.
Referring to your 6rst question,
there appears to be no express d.
rection contained in the act relative
to the time within which the levy
may be made and find no such
Limitation or restriction or any other
provisions of the Code in reference
to the time Of levy of road poll
tax. Section s06. page 60, Emer-
gency Laws, provides among other
things, that the commissioners at the
meeting at which they are required
to levy a property tax for county
purposes Second Monday in Sep
tember) shall estimate the probable
amount of property tax for road pur-
poses over and above any road poll
tax which may have been levied.
From this provision it would seem
to follow that the road poll Tax must
be levied some time prior to the
second Monday in September. The
present meeting Of the Board is
regular meeting at which all general
business, unless otherwise provided
by Law, may be transacted. 1, there
fore, am of the opinion that the
Board has the power to levy the tax
at its present April meeting, if any
such power exists at all.
Referring to the second question
submitted, Section 1884,, page IS,
Emergency Laws, expressly pro-
vides among othes things, that such
tax shall not be payable otherwise
than in money. The language is
clear and capable of only one con-
struction. Therefore. the tax, if |
levied, must be paid in money. Sec
tion 1916, page IS, Emergency Laws,
expressly provides that every road
overseer is authorized to demand
payment of road poll tax from every
person liable therefor, and may col
1ect the tax by seizure and sale of
any personal property owned by
such person. Section 1874, before
cited, provides that such tax shall be
collected, paid over and accounted
for in the node provided for the
collection Of other poll taxes, except
as otherwise herein provided, and
except that the duties imposed upon
the tax collector in respect to other
poll taxes shall be performed by the
road oyerseers in respect to the per-
sons liable for such tax within their
respective districts. The same sec
tion further provides that the Board,
MAY employ or appoint collectors
thereof other than those named in
this Act, and may contract for their
compensation" Under the forego-
ing provisions l advise you that the
tax must be collected BY the road
overseers in the respective districts,
unless the Board make provision for
the employment Of special collectors
as provided for in the provision Of
the Act last quoted. In as far as
the tax NAV be levied against per