The Clarksburg telegram. [volume] (Clarksburg, W. Va.) 1874-1926, 1912-02-15
h Which Sheriffs Are Or
dered by Supreme Court to
Pay over Moneys.


& OF the supreme court Of appeals
Lat sherlfIs are not entitled 10 the
IN per cent added to taxes not paid
efore January J. and are not en-
tied to all the emoluments' OF the
flee, but on the other hand must
urn back into the county treasury
fteen per cent OF all receipts after
hey aggregate $4,000, is one OF the
host important decisions handed
lown by the supreme court of this
tate. The syllabus is really synop-
is of the case, known as Nease vs.,
Smith, brought for the purpose Of
esting the law. The syllabus is as
bellows:
"a sheriff has no right to retain as
his own the ten per cent interest
added 10 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
lie treasures therefor.
"A sheriff is entitled to commits
sion of seven and one-half per cent
on collections of road taxes under
Acts of 1903, chapter 50, Sec. Sc.
Under Chapter Is, Sec. 9. Acts of
1908, extra session, commissions on
Faxes collected By sheriff are to
be- included in making up the sum
pm which he Is Q pay fifteen per cent
10 the county.
Section 9, Chapter Is, Acts OF 1908,
Extra session, is not repealed by Sec.
BIZ, Chapter 50, Acts of 1909"
The scope of this opinion is much
wider tina a glance would indicate.
/ 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 col
lected after January /, pocketed by
khe sheriffs, will have to be turned
Her to the county treasury and distri-
uted among the various funds. This
nm will amount to at least $250,000.
But that is not all that will go back
the various county funds. Sheriffs
no have pocketed the fifteen per
ent the court holds they are not en-
tled TIC, will add at least $4,000
r the three years this law has been
force.
1t must not be taken for granted
bat this same ratio of will be
lrned over to the county treasury
very year, except in the matter of the
fteen per cent. This latter will be.
cad possible by the constant in
tease in business throughout the
late. In the opinion of the tax COM
issioner between $4,000 and $780,
Pc will be saved each year to tax
ayers thorugh the opinion of the
rpreme court in the Nease VS.. Smith
ase. or the three points in that case
be position of the tax commissioner
as been sustained in two, while in
be other the department has never
pade finding in any of the audits
pade by that department, and in fact
had it not been for the conflicting
Rections OF the code would never have
pissed the question The difference
etween five per cent and seven and
ne-half per cent for collecting road
axes will amount to about $4,000
year for the road leyies thus COL
ected amounteto about $500, 900. The
foad tax question does not affect the
RS-sherfs as the law only became
Elective in May, 1909, and comes in
rst unSer the, 1910 settlements.
The question of discount still re :,
mains to be determined by the SUI
preme court. 1t is involved in George
Love, prosecuting attorney of Fayetle
county vs., Hawkins, ex-sheriff of thar
bounty.
Judge Poffenbarger handing down
dissenting opinion in the Nease VS..
smith case, holding that the fifteen
per cent required to be paid into the
ounty treasury does not apply to the
herif's commission for collection Of
axes In al lother respects he holds
Fith the other members of the court.
President Brannon, who wrote the
pinion of the court in the Nease vs.
smith case, in passing upon the first
Question, that of interest says:
One question Will answer the
lain Of the sheriff to this interest
Whose money it is bearing that inter
st? Not the sheriffs, but money Of
he public. Who ever heard of any
pne gett in ginterest on money not
belonging to him? We would expect
lhst for such an extraordinary claim
ome statute allowing it should be
hown' but it is admitted that no ex-
press tante doing so can be found =,
In settling the road tax question
President Branon says: