The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1912-02-08
In Which Shefiffs Are Or.
dered by Supreme Court to
Pay over Moneys.

that sheriffs are not entitled to the
ten per cent added to taxes not paid
4 before January i, and are not en-
\ titled to ali the emoluments Of the
office, but on the other hand must
turn back into the county treasury
fifteen per cent Of all receipts after
they aggregate $4,000. is one Of the
most important decisions handed
down by the supreme court Of this.
state. The syllabus is really synop
sis OF the case, known as Nease vs..
Smith, brought for the purpose Of
testing the law. The syllabus is as
follows;
"a sherif has no right to retain as
his own the ten per cent interest
added to tax bills Of those tax payers
not paying until after the first day Of
January, by Code 1906, Chapter 80,
Sec. 8, but must account to the pub
Inc treasures therefor.
"a sheriff is entitled to a commits
sion Of seven and ione-half per cent
on collections Of road taxes under
Acts of 1909; Chapter 50. Sec. s6!
Under Chapter Is, Sec. 9, Acts Of
1908, extra session, commissions on
taxes collected by sheriff are to.
be included in making up the sum
on which he is 70 pay fifteen per cent
to the county.
Section 9, Chapter IS, Acts of 1905
extra session, is not repealed by Sec.
81, Chapter SO, Acts Of 1909"
The scope Of this opinion is much
wider tina a glance would indicate.
1t means that the interest collected
by sherifFs since January /, 1905.
must be returned to the taxpayers If
they have not already done so. That
/ is, the interest added to taxes COZ
lected after January /, pocketed by
the sheriffs, will have to be turned
over to the county treasury and distrt-
buted among the various funds. This
sum will amount to at least $25O,OOO.
But that is not all that will go back
to the various county funds. sherlffs
who have pocketed the fifteen per
cent the court holds they are not en-
titled to, will add at least $125,OOo
for the three years this law has been
| in force.
1t must not be taken for granted
that this same ratio of will be
turned over to the county treasury
every year, except in the matter Of the
fifteen per cent. This latter will be
mead possible by the constant in
crease in business throughout the
state. In the opinion of the tax COM
missioner between $125.0OO and $780,
900 will be saved each year to tax
payers thorugh the opinion Of the
supreme court in the Nease VS.. SmithJ
case. OF the three points in that case
the position of, the tax commissioner
has been sustained in two, while In
the other the department has never
made finding in any of tie audits
made by that department., and in fact
had It not been for the conflicting
sections Of the code would never have
raised the question. The difference
between five per cent and seven and
one-half per cent for collecting road
taxes will amount to about $4,000
a year for the road levies thus COL
lected amount to about 100000. The
road tax question does not affect the
ex-sherifs as the law only became
effective in May, 1909, and comes in
first uncer the 1910 settlements.
The question of discount still re
mains to be determined by the SUI
preme court. It is involved in George
Love, prosecuting attorney of Fayette
younty VS.. Hawkins, ex-sherlff of that
county.
Judge Poffenbarger handing down
a dissenting opinion in the Nease VS.
Smith case, holding that the fifteen
per cent required to be paid into the
county treasury does not apply to the
sheriff's commission for collection Of
taxes. In al lother respects he holds
with the other members of the court.
President Brannon, who wrote the
opinion of the court in the Nease VS..
Smith case, in passing upon the first
question, that Of interest says:
One question viii answer the
claim of the sheriff to this interest
Whose money 1t is bearing that inter.
est? Not the sherlff's, but money Of
the public. Who ever heard Of any
one gett in ginterest on money not
belonging to him? We would expect
that for such an extraordinary claim
some statute allowing it should be
shown; but it is admitted that no ex-
press ttatute doing so can be found"
In settling the road tax question
President Branon says:
What commission shall Smith