Legal Opinion

Zerger v. Quilling

Supreme Court of Arkansas

Decided November 15, 1886PublishedCited by 2 opinions

APPEAL from Desha Circuit Court. s Hon. John A. Williams, Judge. ' The collector is only entitled to one per cent, on licenses to sell liquors, and not five per cent.

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APPEAL from Desha Circuit Court. s Hon. John A. Williams, Judge. ' The collector is only entitled to one per cent, on licenses to sell liquors, and not five per cent. His compensation is fixed (sec. h act of March 8,1879) at one per cent., and not b’y sec. 5797, Mansfield’s Digest, which is taken from sec. 156, act of March 31, 1883. By reference to sec. 156 it will be seen that five per cent, can only be charged on such licenses as are delivered to the collector in blank, and such as he must deliver to the applicant as a matter of right, upon his complying with the law and payment of the…

1Opinion of the Court

Cockrill, Q. J.

This is an action under the statute against a collector for demanding and collecting an illegal fee. (Bagley v. Skoppach, 43 Ark., 375.) The question is whether so much of section 4, of the act of March 8, 1879, as fixes the collector’s fee at .one per cent, of the amount paid for a liquor license, was repealed by section 156 of the revenue act of 1883. The provision of the first act was carried forward into Mansfield’s Digest, as section 4510; the other provision that is supposed to be inconsistent with it, appears as section 5797. Section 4510 has been amended and re enacted,…

2Cited by2 opinions

  1. Hawkins v. TaylorSupreme Court of Arkansas · 1892
  2. Chamberlain v. StateSupreme Court of Arkansas · 1887

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