Court Opinion

ID: 9625752
Source: CourtListenerOpinion
Date Created: 2023-08-22 07:50:28.227378+00
Date Added: 2024-06-11T18:06:14.771747
License: Public Domain

Pannell, Judge,
dissenting. I agree that Code § 89-830 (Ga. L. 1933, pp. 78,92) and the construction of the same controls this case. However, I disagree with the interpretation stated by the majority. This Act set out that outgoing tax collector’s list of uncollected taxes be furnished by the State Revenue Commissioner or the county authority to the tax collector then in office; the incumbent tax collector has the duty to collect these unpaid taxes; the new Act putting him on a salary does not change his duties, it only provides how he shall be paid. He could not charge commissions on taxes collected by him from January 1, 1969 to March 1, 1970 because of the operation of the special statute, Ga. L. 1968, pp. 3473, 3475, but must pay all sums collected to county and receive a salary as compensation. The matter of his compensation was between the county and him and in no way affected the ex-collector or the collector’s rights. The county was entitled to one-half commissions and the ex-collector was entitled to one-half commissions. This because the outgoing commissioner had lived up to his "contract” with the county and all that was left was for county to pay him whatever was due under the law when same was collected by the county’s new agent — incoming or incumbent tax collector.
*457I would reverse.
I am authorized to state that Judge Evans concurs in this dissent.