Ferguson v. . Martin

The single question presented by this appeal is whether tbe defendant was collecting tbe taxes in Swain County on a salary or fee and commission basis. We think be was collecting same on a salary basis. Tbe determination of this controversy involves tbe construction of certain statutes.

Public-Local Laws 1919, cb. 134, sec. 8, in part: “Said sheriff and tax collector shall deduct from tbe full amount of said taxes so collected all commissions which are now or may hereafter be provided by law, out of which commission be shall retain tbe sum of eighteen hundred dollars per annum as full…