Case Name: State, ex rel Eugene L. Lewis, v. Charles C. Richardson, Auditor, and C. E. Roth, Treasurer
Court: Hamilton County Circuit Court
Jurisdiction: Ohio
Decision Date: 1908-01-04
Citations: 11 Ohio C.C. (n.s.) 128
Docket Number: 
Parties: State, ex rel Eugene L. Lewis, v. Charles C. Richardson, Auditor, and C. E. Roth, Treasurer.
Judges: Swing, P. J.; G-ieeen, J., and Smith, J., concur.
Reporter: Ohio Circuit Court Reports (new series)
Volume: 11
Pages: 128–128

Head Matter:
DISTRIBUTION OF TAXES LEVIED AS COMPENSATION FOR. SERVICES. -
Circuit Court of Hamilton County.
State, ex rel Eugene L. Lewis, v. Charles C. Richardson, Auditor, and C. E. Roth, Treasurer.
Decided, January 4, 1908.
Mandamus — To Compel Distribution of Tax Levy — Premature, When— County Auditor — Decennial City Board — Section 2816.
A special tax levy to provide compensation for services by a county auditor while serving as a member of the city decennial board of equalization can not be paid except as provided by law, after the amount collected has been ascertained at the semi-annual settlement.
Thornclylce & Capelle, for relator.
Ireton, Collins, Schoenle & Poor, contra.
Swing, P. J.; G-ieeen, J., and Smith, J., concur.
Heard on petition in mandamus.

Opinion:
Certain levies were made by the several school boards of the county to pay certain fees, which, properly belonging to Lewis, auditor of Hamilton county, and are notv in process of collection. Lewis seeks by mandamus to have the same paid now, the December taxes having been paid. The petition should not prevail at the present time. Upon settlement between auditor and treasurer the amount collected on the levy made for this purpose should be paid to the auditor on the warrant of the auditor drawn on the treasurer. The only fund available for the payment of this amount is what is collected by taxation, and when collected, and not until then, it should be paid as above stated, and the amount can not be ascertained until the semi-annual settlements (Sec. 2816, Revised Statutes).
The action is premature.