Smith v. City of Winona

On May 4, 1948, the City of Winona, by order entered on the minutes of its board of mayor and aldermen, entered into a contract with Leland S. Smith, a certified public accountant, to make an audit of the books of Montgomery County to determine what amount, if any, was due the City from the County, and agreed to pay him a fee of 20 percent of any amount collected from the County for the City as a result of said audit. Appellee proceeded to make an audit and determined that *320$2,930.86 was due the City for the year 1947 as its one-half of ad valorem taxes collected by the County for that year…