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eBook details

• Title: State v. Mcfarlan
• Author : Supreme Court of Montana
• Release Date : January 20, 1927
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 55 KB

Description

Cities and Towns ? Collection of City Taxes by County Treasurer ? Mandamus ? When Writ Does not Lie ? Statutes ? Constitutionality ? Who may not Question. Cities and Towns ? County Treasurer must Collect City Taxes, When. 1. Where a city has failed to provide by ordinance for the collection of its taxes by its own treasurer, the treasurer of the county in which such city is situated must, under section 5214, Revised Codes of 1921, collect and pay them to the city treasurer without delay. Same ? Collection of City Taxes by County Treasurer ? Interest and Penalties Follow Tax and Belong to City. 2. Interest and penalties collected on delinquent taxes follow the tax and go to the state or a subdivision thereof according as the one or the other is entitled to the tax; therefore where a county treasurer acting as tax collector for a city had collected interest and penalties on delinquent city taxes he did so as agent of the city and was required to pay the amounts so collected to the city treasurer. Same ? County Treasurer must Collect City Taxes Without Extra Compensation. 3. The legislature had the power to include in the duties of the county treasurer that of collecting and paying over to cities within his county taxes levied by such municipalities even though no provision was made for compensation for such additional duties. Same ? Special Improvement Assessments Fall Within Meaning of "Taxes." 4. Assessments for special city improvements which under section 5251, Revised Codes of 1921, the county treasurer is required to collect, held to fall within the meaning of the words "tax" and "taxes" as employed in section 5214, making it the duty of the county treasurer to collect city taxes where a city has not imposed that duty upon its own treasurer. Same ? Mandamus to compel County Treasurer to Pay Over City Taxes ? What not a Defense. 5. A county treasurer, acting as city tax collector, who had collected interest and penalties due on delinquent city taxes, will not be heard to say in defense to an action to compel him by mandamus to pay them over to the city that the statutes prescribing his duties in that respect are unconstitutional; having collected them, it was his duty to pay them over. - Page 157 Statutes ? Who may not Question Constitutionality. 6. One who is neither injured nor jeopardized by the operation of a statute cannot challenge its constitutionality. Mandamus to Compel Public Officer to Pay Over Moneys, When. 7. Mandamus does not lie to compel a public officer to pay over money unless it is in his official custody, legally subject to the payment of the demand when the proceeding is initiated; hence where a county treasurer had several years prior to the institution of mandamus proceedings paid out for county purposes taxes collected by him which he should have, but had not, paid to the city treasurer, the writ did not lie to compel him to do so.

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