Yazoo & Mississippi Valley R. R. v. Love
Mississippi Supreme Court
From the circuit court of Yazoo county. Hon. J. B. Chrisman, Judge. By an act approved February 24, 1890, entitled “An act to amend and supplement’the levee laws for the Yazoo-Mississippi Delta levee district,” it is provided “ that all railroad companies liable to levee taxes are authorized to hereafter pay directly to the treasurer of said board all such taxes, upon procuring from the auditor his warrant authorizing the said treasurer to receive the same; that when such…
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From the circuit court of Yazoo county. Hon. J. B. Chrisman, Judge. By an act approved February 24, 1890, entitled “An act to amend and supplement’the levee laws for the Yazoo-Mississippi Delta levee district,” it is provided “ that all railroad companies liable to levee taxes are authorized to hereafter pay directly to the treasurer of said board all such taxes, upon procuring from the auditor his warrant authorizing the said treasurer to receive the same; that when such taxes are paid directly to the treasurer, the board shall allow the collector for the several counties such commissions as…
1Opinion of the CourtWoods, J.
The compensation provided by our laws for tax-collectors was designed to cover cases where collections are actually *111made by those officers. The remuneration, whether upon taxes paid without default on the part of the tax-payer or upon taxes collected from delinquent tax-payers, is in the way of recompense for services actually performed. In every statute which we have had on the subject, with a solitary exception, the commissions to be paid the tax-collector are commissions upon taxes actually collected.' The law never contemplated compensation for services never rendered. Section 524, code…
2Cited by3 opinions
- Robertson v. SheltonMississippi Supreme Court · 1921
- Anderson v. HawksMississippi Supreme Court · 1893
- Yazoo & M. V. R. v. FitzgeraldMississippi Supreme Court · 1923