Case Name: JOHN C. BOGGS, Appellant, v. THE COUNTY OF PLACER, Respondent
Court: Supreme Court of California
Jurisdiction: California
Decision Date: 1884-08-29
Citations: 65 Cal. 561
Docket Number: No. 9,250
Parties: JOHN C. BOGGS, Appellant, v. THE COUNTY OF PLACER, Respondent.
Judges: 
Reporter: California Reports
Volume: 65
Pages: 561–562

Head Matter:
[No. 9,250.
In Bank.
August 29, 1884.]
JOHN C. BOGGS, Appellant, v. THE COUNTY OF PLACER, Respondent.
Dbhnqtjekt Taxes—Tax Collectob’s Fees, —A tax collector of a county is entitled to the commissions or fees allowed by law only for taxes collected by himself. He cannot be allowed commissions for taxes recovered in an action brought by the district attorney on behalf of the county.
Appeal from a judgment of the Superior Court of Placer County.
The plaintiff was sheriff of Placer County, and ex-officio tax collector. As such, upon the direction of the controller of State, he brought suits in the name of the People against the Central Pacific R. R. Co., to recover delinquent taxes for the fiscal years 1880, 1881, and 1882, and the actions were transferred to the United States Circuit Court. Subsequently, and while those actions were pending, the board of supervisors of the county directed the district attorney to commence an action in the name of the county against the same railroad company, and for the same delinquent taxes due the county, and authorized the district attorney to consent to a judgment for a less sum than that sued for. Such judgment was entered, and the whole amount of the judgment was collected by the district attorney, and paid into the county treasury. This action was brought to recover plaintiff’s fees or commissions for the collection of the taxes. The remaining facts are stated in the opinion of the court.
John M. Fulweiler, and Hart & White, for Appellant.
J. E. Prewett, for Respondent.

Opinion:
The Court.
The plaintiff, not having collected the taxes in question, is not entitled to commissions or fees for their collection. Not having been prevented from collecting them by the act of the defendant, plaintiff is not entitled to recover of defendant any sum as money had and received to and for his use and benefit.
Judgment affirmed.