State ex rel. Linn County v. Adams
Supreme Court of Missouri
'Appeal from Linn Circuit Court . — Hon. John P. Butler, Judge. (1) The hoard can speak only by its record. A record of its proceedings must, therefore, be kept. • A secretary is one who writes orders, letters, dispatches or records. He is a clerk and the secretary of a county board is its clerk. He is that officer whose duty it is to record its proceedings. He it is who performs the manual act of adjusting the tax books in accordance with the orders of the board.
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'Appeal from Linn Circuit Court . — Hon. John P. Butler, Judge. (1) The hoard can speak only by its record. A record of its proceedings must, therefore, be kept. • A secretary is one who writes orders, letters, dispatches or records. He is a clerk and the secretary of a county board is its clerk. He is that officer whose duty it is to record its proceedings. He it is who performs the manual act of adjusting the tax books in accordance with the orders of the board. True, the secretary of the board and the clerk of the county court are the same person, but these things are done in the capacity…
1Opinion of the Court
BRACE, P. J.,This is a suit by Linn county against George W. Adams, clerk of the county court of said county, and tbe sureties on bis official bond, to recover tbe sum of $167.32 wbicb it is alleged be'received as fees of bis office in excess of tbe amount wbicb be is, by law, allowed to retain, and wbicb be refuses to account for. Tbe judgment was for tbe plaintiff, and tbe defendants appeal.
Tbe determination of tbe questions raised in- tbe ■case depends upon tbe construction of tbe following provisions of tbe Revenue Act, Revised Statutes 1899, ■chapter 149:
“Sec. 9130. There shall be in…
2Cases cited7 opinions
- State ex rel. Chapman v. WalbridgeSupreme Court of Missouri · 1899
- State ex rel. McGrath v. WalkerSupreme Court of Missouri · 1888
- Gammon v. Lafayette CountySupreme Court of Missouri · 1882
- State ex rel. Troll v. BrownSupreme Court of Missouri · 1898
- Givens v. Daviess CountySupreme Court of Missouri · 1891
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Ray County Savings Bank v. HuttonSupreme Court of Missouri · 1909
- County of Nodaway v. KidderSupreme Court of Missouri · 1939
- Leckenby v. Post Printing & Publishing Co.Supreme Court of Colorado · 1918
- Coleman v. HageySupreme Court of Missouri · 1913
- Montague v. Missouri & Kansas Interurban Railway Co.Supreme Court of Missouri · 1924
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