Brame v. Wyatt

DISSENTING OPINION.

Section 1790, Code 1930, has not been amended by any subsequent act and now appears as Section 3938, Code 1942. It reads as follows:

"Save as to the excess one per cent commissions mentioned in the foregoing section tax collectors in deducting commissions for the collection of ad valorem taxes shall deduct said commissions based upon the fiscal year and not the calendar year."

The chapter in question, Chap. 179, Laws 1944, does not touch Section 1790, Code 1930, does not mention it, but does refer to the "following fees and commissions each year." It follows that what is…