Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1913-05-22
STATE LAW REGARD
ING FEES IS - -
UNCONVENTIONAL
oS
Judge CD,ley Decides Important
Case Relating to Fees
in County Court.

The law of North Dakota which
for the last twenty years has been
in effect requiring payment to the
various counties of fees from estates
based upon the valuation of the es-
tate, has been held unconstitutional
by Judge J. A. Coffey of this dis
trict. The case came before the
court from LaMoure county, on an
action to recover back certain fees
paid under protest. The court holds
in it's decision that the law is uncon-
stitutional on the main ground of it's
being contrary to the section of the
constitution which provides that all
laws for taxation of property shall
be uniform in their operation, the
court holding that this is in fact a
tax and not a fee, inasmuch as it is
based on the value of the property.
Also that the property has been tax
ed previously in common with other
property for the same purpose.
The original law was intended to
provide for payment of salaries OF
county judges, but those salaries are
now and have been paid from the
general fund, and the fee goes into
the general fund. The property has
already been taxed for this purpose.
Together with the first tax, the fee
from the estate, and the inheritance
tax now in operation, an estate will
be required to pay three different
taxes. The decision does not affect
the new Inheritance tax law, as the
court held that such law H. based On
the right of succession, privilege
granted by the state.
The decision will he found Of in
terest not only to attorneys. but to
county officials and to the public
generally. 1t is probable that the
case will go to the supreme court for
final determination. The amount of
the fee in question is $685..
It is understood that the payment
of fees hereafter made under pro-
test, and until final determination
of the case is reached, will save the
rights of parties from whom such
fee is required, in case the decision
of the district court should be sus-
tanned and the law held invalid.
1t is possible that a law for the
additional taxing of large estates
through fee system, would be un-
questioned if there was a service
performed and the fee therefor
turned into afund for the payment
of the salary of the county Judge;
and in case such fees were not suf-
ficient, the balance of salary to be
paid from the general fund of the
county. The accepted meaning of
the word "fee," is compensation for
services rendered. Judge Coffey
goes into the question thoroughly,
and the reasons for declaring the
fee law unconstitutional are set forth
clearly, as follows:
Decision in Full.
State of North Dakota, County of La
Moure-ss.
In District Court-Fifth Judicial
District.
Fred C. Brandt and Maria E. Dobler
as Administrators of the Estate
of Gottlieb ]. Dobler, deceased,
Plaintiffs,
County of LaMoure, Municipal Cor
poration, Defendant.
The cause OF action above entitled
has been brought before this court
upon demurrer to the complaint.
and the case has been submitted
upon briefs by Davis & Warren in
behalf of the plaintiff and w. H.
Murfin in behalf of LaMoure county,
defendant.
The complaint briefly summarized
makes the following allegations as a
basis for this action: That Gottlfeb
Dobler, a resident of this state, died
intestate, March 26, 1912, leaving q
large estate consisting in lands, for
most part, situate in LaMoure and
Logan counties. That letters of ad-
ministration have been issued to
these plaintiffs as administrators of
the estate; that they have qualified
and are acting Hereunder; that Oh
Dec. 13, 1912, an oraar was made
by the county court Of LaMoure
county directing plaintiffs to pay to
the treasurer of LaMoure county the
sum Of $335.0O, the fees required to
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