Board of County Commissioners v. People

The state and county each claims herein the interest collected upon taxes levied for state purposes. The state had judgment below.

Our law, constitutional and statutory, requires the levying of a tax for state use. — -Mills’ Ann. Stats., vol. 1, sec. 437, vol. 3, sec. 446; Colorado Constitution, art. 1, sec. 11; Mills’ Ann. Stats., vol. 2, secs. 3768, 3851.

This tax the county clerk is required to compute and carry out in a separate column on the tax list.— Mills’ Ann. Stats., vol. 2, secs. 3828, 3851, 3852.

The county authorities are required to collect this tax, and all the expense of…