Partain v. Greene County

The only issue raised by this appeal is whether or not R. H. Partain, as tax collector of Greene County, Ark., is entitled to a commission for collecting the drainage taxes or assessments in certain enumerated districts in said county during the year 1921. The drainage districts in question were established under the general law regulating the establishment of such districts.

Sec. 10071 of Crawford & Moses’ Digest is a part of our revenue law providing fees to the tax collector for making collection of the revenue, and reads as follows:

“Said collector shall be allowed commission for collecting…